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Efile H&r Block

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Efile H&r Block

Efile h&r block Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. Efile h&r block Determine Initial Amount Step 2. Efile h&r block Total Certain Nontaxable Pensions and Benefits Step 3. Efile h&r block Determine Excess Adjusted Gross Income Step 4. Efile h&r block Determine the Total of Steps 2 and 3 Step 5. Efile h&r block Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Efile h&r block You are a qualified individual. Efile h&r block Your income is not more than certain limits. Efile h&r block You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Efile h&r block Use Figure A first to see if you are a qualified individual. Efile h&r block If you are, go to Table 1 to make sure your income is not too high to take the credit. Efile h&r block You can take the credit only if you file Form 1040 or Form 1040A. Efile h&r block You cannot take the credit if you file Form 1040EZ or Form 1040NR. Efile h&r block Qualified Individual You are a qualified individual for this credit if you are a U. Efile h&r block S. Efile h&r block citizen or resident alien, and either of the following applies. Efile h&r block You were age 65 or older at the end of 2013. Efile h&r block You were under age 65 at the end of 2013 and all three of the following statements are true. Efile h&r block You retired on permanent and total disability (explained later). Efile h&r block You received taxable disability income for 2013. Efile h&r block On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Efile h&r block Age 65. Efile h&r block   You are considered to be age 65 on the day before your 65th birthday. Efile h&r block As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Efile h&r block U. Efile h&r block S. Efile h&r block Citizen or Resident Alien You must be a U. Efile h&r block S. Efile h&r block citizen or resident alien (or be treated as a resident alien) to take the credit. Efile h&r block Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Efile h&r block Exceptions. Efile h&r block   You may be able to take the credit if you are a nonresident alien who is married to a U. Efile h&r block S. Efile h&r block citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Efile h&r block S. Efile h&r block resident alien. Efile h&r block If you make that choice, both you and your spouse are taxed on your worldwide incomes. Efile h&r block   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Efile h&r block S. Efile h&r block citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Efile h&r block S. Efile h&r block resident alien for the entire year. Efile h&r block In that case, you may be allowed to take the credit. Efile h&r block   For information on these choices, see chapter 1 of Publication 519, U. Efile h&r block S. Efile h&r block Tax Guide for Aliens. Efile h&r block Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Efile h&r block However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Efile h&r block Head of household. Efile h&r block   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. Efile h&r block You file a separate return. Efile h&r block You paid more than half the cost of keeping up your home during the tax year. Efile h&r block Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. Efile h&r block (See Temporary absences under Head of Household in Publication 501. Efile h&r block ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Efile h&r block An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Efile h&r block You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. Efile h&r block For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Efile h&r block Figure A. Efile h&r block Are You a Qualified Individual? Please click here for the text description of the image. Efile h&r block figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Efile h&r block You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Efile h&r block Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Efile h&r block If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Efile h&r block You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Efile h&r block Permanent and total disability. Efile h&r block    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Efile h&r block A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Efile h&r block See Physician's statement , later. Efile h&r block Substantial gainful activity. Efile h&r block   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Efile h&r block Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Efile h&r block   Substantial gainful activity is not work you do to take care of yourself or your home. Efile h&r block It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Efile h&r block However, doing this kind of work may show that you are able to engage in substantial gainful activity. Efile h&r block    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Efile h&r block   The following examples illustrate the tests of substantial gainful activity. Efile h&r block Example 1. Efile h&r block Trisha, a sales clerk, retired on disability. Efile h&r block She is 53 years old and now works as a full-time babysitter for the minimum wage. Efile h&r block Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. Efile h&r block She cannot take the credit because she is able to engage in substantial gainful activity. Efile h&r block Example 2. Efile h&r block Tom, a bookkeeper, retired on disability. Efile h&r block He is 59 years old and now drives a truck for a charitable organization. Efile h&r block He sets his own hours and is not paid. Efile h&r block Duties of this nature generally are performed for pay or profit. Efile h&r block Some weeks he works 10 hours, and some weeks he works 40 hours. Efile h&r block Over the year he averages 20 hours a week. Efile h&r block The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Efile h&r block This is true even though Tom is not paid and he sets his own hours. Efile h&r block He cannot take the credit. Efile h&r block Example 3. Efile h&r block John, who retired on disability, took a job with a former employer on a trial basis. Efile h&r block The purpose of the job was to see if John could do the work. Efile h&r block The trial period lasted for 6 months during which John was paid the minimum wage. Efile h&r block Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Efile h&r block The activity was gainful because John was paid at least the minimum wage. Efile h&r block But the activity was not substantial because his duties were nonproductive. Efile h&r block These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Efile h&r block Example 4. Efile h&r block Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Efile h&r block Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Efile h&r block Joan can select the time of day when she feels most fit to work. Efile h&r block Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. Efile h&r block The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Efile h&r block Sheltered employment. Efile h&r block   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Efile h&r block These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Efile h&r block   Compared to commercial employment, pay is lower for sheltered employment. Efile h&r block Therefore, one usually does not look for sheltered employment if he or she can get other employment. Efile h&r block The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Efile h&r block Physician's statement. Efile h&r block   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Efile h&r block You can use the statement in the Instructions for Schedule R. Efile h&r block   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Efile h&r block Veterans. Efile h&r block    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Efile h&r block VA Form 21-0172 must be signed by a person authorized by the VA to do so. Efile h&r block You can get this form from your local VA regional office. Efile h&r block Physician's statement obtained in earlier year. Efile h&r block   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Efile h&r block For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Efile h&r block If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Efile h&r block   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Efile h&r block Disability income. Efile h&r block   If you are under age 65, you must also have taxable disability income to qualify for the credit. Efile h&r block Disability income must meet both of the following requirements. Efile h&r block It must be paid under your employer's accident or health plan or pension plan. Efile h&r block It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Efile h&r block Payments that are not disability income. Efile h&r block    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Efile h&r block Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Efile h&r block    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Efile h&r block Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Efile h&r block Income Limits To determine if you can claim the credit, you must consider two income limits. Efile h&r block The first limit is the amount of your adjusted gross income (AGI). Efile h&r block The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Efile h&r block The limits are shown in Table 1. Efile h&r block If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Efile h&r block See Figuring the Credit Yourself , later. Efile h&r block Table 1. Efile h&r block Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. Efile h&r block . Efile h&r block . Efile h&r block     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Efile h&r block . Efile h&r block . Efile h&r block   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Efile h&r block If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Efile h&r block Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Efile h&r block See Figuring the Credit Yourself , next. Efile h&r block If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Efile h&r block Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. Efile h&r block If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Efile h&r block If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Efile h&r block Attach Schedule R to your return. Efile h&r block Table 2. Efile h&r block Initial Amounts IF your filing status is. Efile h&r block . Efile h&r block . Efile h&r block   THEN enter on line 10 of Schedule R. Efile h&r block . Efile h&r block . Efile h&r block single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. Efile h&r block     2 Amount cannot be more than your combined taxable disability income. Efile h&r block     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Efile h&r block   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Efile h&r block Next, fill out Schedule R, Part III. Efile h&r block If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Efile h&r block If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. Efile h&r block There are five steps in Part III to determine the amount of your credit. Efile h&r block Determine your initial amount (lines 10–12). Efile h&r block Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Efile h&r block Determine your excess adjusted gross income (lines 14–17). Efile h&r block Determine the total of steps 2 and 3 (line 18). Efile h&r block Determine your credit (lines 19–22). Efile h&r block These steps are discussed in more detail next. Efile h&r block Step 1. Efile h&r block Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Efile h&r block See Table 2. Efile h&r block Your initial amount is on line 12. Efile h&r block Initial amounts for persons under age 65. Efile h&r block   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Efile h&r block Special rules for joint returns. Efile h&r block   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. Efile h&r block   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. Efile h&r block Step 2. Efile h&r block Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. Efile h&r block You must reduce your initial amount by these payments. Efile h&r block Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Efile h&r block If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Efile h&r block Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. Efile h&r block Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Efile h&r block Nontaxable social security payments. Efile h&r block This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. Efile h&r block (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. Efile h&r block ) Nontaxable railroad retirement pension payments treated as social security. Efile h&r block This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Efile h&r block Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Efile h&r block (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. Efile h&r block ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Efile h&r block (Do not include amounts that are a return of your cost of a pension or annuity. Efile h&r block These amounts do not reduce your initial amount. Efile h&r block ) You should be sure to take into account all of the nontaxable amounts you receive. Efile h&r block These amounts are verified by the IRS through information supplied by other government agencies. Efile h&r block Step 3. Efile h&r block Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Efile h&r block Figure your excess adjusted gross income on lines 14–17. Efile h&r block You figure your excess adjusted gross income as follows. Efile h&r block Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Efile h&r block $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. Efile h&r block Divide the result of (1) by 2. Efile h&r block Step 4. Efile h&r block Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). Efile h&r block Step 5. Efile h&r block Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. Efile h&r block 15). Efile h&r block In certain cases, the amount of your credit may be limited. Efile h&r block See Limit on credit , later. Efile h&r block Example. Efile h&r block You are 66 years old and your spouse is 64. Efile h&r block Your spouse is not disabled. Efile h&r block You file a joint return on Form 1040. Efile h&r block Your adjusted gross income is $14,630. Efile h&r block Together you received $3,200 from social security, which was nontaxable. Efile h&r block You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Efile h&r block Initial amount (line 12) $5,000 2. Efile h&r block Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Efile h&r block Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Efile h&r block Add (2) and (3) (line 18) 5,515 5. Efile h&r block Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. Efile h&r block Limit on credit. Efile h&r block   The amount of credit you can claim is generally limited to the amount of your tax. Efile h&r block Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Efile h&r block Examples The following examples illustrate the credit for the elderly or the disabled. Efile h&r block The initial amounts are taken from Table 2, earlier. Efile h&r block Example 1. Efile h&r block James Davis is 58 years old, single, and files Form 1040A. Efile h&r block In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Efile h&r block He got the required physician's statement in 2011 and kept it with his tax records. Efile h&r block His physician signed on line B of the statement. Efile h&r block This year James checks the box in Schedule R, Part II. Efile h&r block He does not need to get another statement for 2013. Efile h&r block He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). Efile h&r block He figures the credit on Schedule R as follows: 1. Efile h&r block Initial amount   $5,000 2. Efile h&r block Taxable disability pension   11,400 3. Efile h&r block Smaller of line 1 or line 2   5,000 4. Efile h&r block Nontaxable social security  benefits $1,500     5. Efile h&r block Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Efile h&r block Add lines 4 and 5   3,500 7. Efile h&r block Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Efile h&r block Multiply line 7 by 15% (. Efile h&r block 15)   225 9. Efile h&r block Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Efile h&r block Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Efile h&r block The Schedule R for James Davis is not shown. Efile h&r block Example 2. Efile h&r block William White is 53. Efile h&r block His wife Helen is 49. Efile h&r block William had a stroke 3 years ago and retired on permanent and total disability. Efile h&r block He is still permanently and totally disabled because of the stroke. Efile h&r block In November, Helen was injured in an accident at work and retired on permanent and total disability. Efile h&r block William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Efile h&r block Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Efile h&r block Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Efile h&r block They do not itemize deductions. Efile h&r block They do not have any amounts that would increase their standard deduction. Efile h&r block Helen's doctor completed the physician's statement in the Instructions for Schedule R. Efile h&r block Helen is not required to include the statement with their return, but she must keep it for her records. Efile h&r block William got a physician's statement for the year he had the stroke. Efile h&r block His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Efile h&r block William has kept the physician's statement with his records. Efile h&r block He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Efile h&r block William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Efile h&r block They attach Schedule R to their Form 1040 and enter $41 on line 53. Efile h&r block They check box c on line 53 and enter “Sch R” on the line next to that box. Efile h&r block See their filled-in Schedule R and Helen's filled-in physician's statement, later. Efile h&r block Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. Efile h&r block A person is permanently and totally disabled if both of the following apply:   1. Efile h&r block He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Efile h&r block   2. Efile h&r block A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. Efile h&r block Physician's Statement     I certify that Helen A. Efile h&r block White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. Efile h&r block If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Efile h&r block AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. Efile h&r block Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Efile h&r block Doctor 1900 Green St. Efile h&r block , Hometown, MD 20000         This image is too large to be displayed in the current screen. Efile h&r block Please click the link to view the image. Efile h&r block Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Efile h&r block Please click the link to view the image. Efile h&r block Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Efile h&r block Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Efile h&r block Free help with your tax return. Efile h&r block   Free help in preparing your return is available nationwide from IRS-certified volunteers. Efile h&r block The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Efile h&r block The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Efile h&r block Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Efile h&r block Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Efile h&r block To find the nearest VITA or TCE site, visit IRS. Efile h&r block gov or call 1-800-906-9887. Efile h&r block   As part of the TCE program, AARP offers the Tax-Aide counseling program. Efile h&r block To find the nearest AARP Tax-Aide site, visit AARP's website at www. Efile h&r block aarp. Efile h&r block org/money/taxaide or call 1-888-227-7669. Efile h&r block   For more information on these programs, go to IRS. Efile h&r block gov and enter “VITA” in the search box. Efile h&r block Internet. Efile h&r block IRS. Efile h&r block gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Efile h&r block Apply for an Employer Identification Number (EIN). Efile h&r block Go to IRS. Efile h&r block gov and enter Apply for an EIN in the search box. Efile h&r block Request an Electronic Filing PIN by going to IRS. Efile h&r block gov and entering Electronic Filing PIN in the search box. Efile h&r block Check the status of your 2013 refund with Where's My Refund? Go to IRS. Efile h&r block gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile h&r block If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Efile h&r block Check the status of your amended return. Efile h&r block Go to IRS. Efile h&r block gov and enter Where's My Amended Return in the search box. Efile h&r block Download forms, instructions, and publications, including some accessible versions. Efile h&r block Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Efile h&r block gov or IRS2Go. Efile h&r block Tax return and tax account transcripts are generally available for the current year and past three years. Efile h&r block Figure your income tax withholding with the IRS Withholding Calculator on IRS. Efile h&r block gov. Efile h&r block Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Efile h&r block Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Efile h&r block gov. Efile h&r block Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Efile h&r block gov or IRS2Go. Efile h&r block Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Efile h&r block An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Efile h&r block Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Efile h&r block If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Efile h&r block Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Efile h&r block Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Efile h&r block gov. Efile h&r block Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Efile h&r block The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Efile h&r block Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Efile h&r block AARP offers the Tax-Aide counseling program as part of the TCE program. Efile h&r block Visit AARP's website to find the nearest Tax-Aide location. Efile h&r block Research your tax questions. Efile h&r block Search publications and instructions by topic or keyword. Efile h&r block Read the Internal Revenue Code, regulations, or other official guidance. Efile h&r block Read Internal Revenue Bulletins. Efile h&r block Sign up to receive local and national tax news by email. Efile h&r block Phone. Efile h&r block You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Efile h&r block Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Efile h&r block Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Efile h&r block Call to locate the nearest volunteer help site, 1-800-906-9887. Efile h&r block Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Efile h&r block The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Efile h&r block Most VITA and TCE sites offer free electronic filing. Efile h&r block Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Efile h&r block Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Efile h&r block Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Efile h&r block The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Efile h&r block If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Efile h&r block Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Efile h&r block Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Efile h&r block Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Efile h&r block Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Efile h&r block Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Efile h&r block You should receive your order within 10 business days. Efile h&r block Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Efile h&r block Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Efile h&r block Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Efile h&r block Call to ask tax questions, 1-800-829-1040. Efile h&r block Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Efile h&r block The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Efile h&r block These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Efile h&r block gsa. Efile h&r block gov/fedrelay. Efile h&r block Walk-in. Efile h&r block You can find a selection of forms, publications and services — in-person, face-to-face. Efile h&r block Products. Efile h&r block You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Efile h&r block Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Efile h&r block Services. Efile h&r block You can walk in to your local TAC most business days for personal, face-to-face tax help. Efile h&r block An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Efile h&r block If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Efile h&r block No appointment is necessary—just walk in. Efile h&r block Before visiting, check www. Efile h&r block irs. Efile h&r block gov/localcontacts for hours of operation and services provided. Efile h&r block Mail. Efile h&r block You can send your order for forms, instructions, and publications to the address below. Efile h&r block You should receive a response within 10 business days after your request is received. Efile h&r block  Internal Revenue Service 1201 N. Efile h&r block Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Efile h&r block   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Efile h&r block Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Efile h&r block What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Efile h&r block We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Efile h&r block You face (or your business is facing) an immediate threat of adverse action. Efile h&r block You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Efile h&r block   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Efile h&r block Here's why we can help: TAS is an independent organization within the IRS. Efile h&r block Our advocates know how to work with the IRS. Efile h&r block Our services are free and tailored to meet your needs. Efile h&r block We have offices in every state, the District of Columbia, and Puerto Rico. Efile h&r block How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Efile h&r block irs. Efile h&r block gov/advocate, or call us toll-free at 1-877-777-4778. Efile h&r block How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Efile h&r block If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Efile h&r block irs. Efile h&r block gov/sams. Efile h&r block Low Income Taxpayer Clinics. Efile h&r block   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Efile h&r block Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Efile h&r block Visit www. Efile h&r block TaxpayerAdvocate. Efile h&r block irs. Efile h&r block gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Efile h&r block Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Sandy in Connecticut

CT-2012-48, Nov. 7, 2012

NEW YORK — Victims of Hurricane Sandy that began on Oct. 27, 2012 in parts of Connecticut may qualify for tax relief from the Internal Revenue Service.

The President has declared Fairfield, Middlesex, New Haven and New London counties and the Mashantucket Pequot Tribal Nation and Mohegan Tribal Nation located within New London County a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Oct. 27, and on or before Feb. 1, have been postponed to Feb. 1, 2013.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Oct. 27, and on or before Nov. 26, as long as the deposits are made by Nov. 26, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area need to call the IRS disaster hotline at 866-562-5227 to request this tax relief.

For a full description of the relief being provided by the IRS to the victims of Hurricane Sandy, visit IRS.gov.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Feb. 1 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Oct. 27 and on or before Feb. 1.

The IRS also gives affected taxpayers until Feb. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Oct. 27 and on or before Feb. 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Oct. 27 and on or before Nov. 26 provided the taxpayer makes these deposits by Nov. 26.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Connecticut/Hurricane Sandy” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Disaster Assistance and Emergency Relief for Individuals and Businesses

Recent IRS Disaster Relief Announcements

 

Page Last Reviewed or Updated: 04-Nov-2013

The Efile H&r Block

Efile h&r block Part Two -   Ingresos Los ocho capítulos de esta sección abordan distintos tipos de ingresos. Efile h&r block Explican cuáles ingresos están y cuáles no están sujetos a impuestos. Efile h&r block Vea la Parte Tres para información sobre ganancias y pérdidas que se declaran en el Formulario 8949 y el Anexo D (Formulario 1040) y para información que debe saber al vender su vivienda. Efile h&r block Table of Contents 5. Efile h&r block   Salarios, Sueldos y Otros IngresosRecordatorio Introduction Useful Items - You may want to see: Remuneración del EmpleadoNiñeras. Efile h&r block Otras Clases de Remuneración Beneficios Marginales Aportaciones a un Plan de Jubilación Opciones de Compra de Acciones Bienes Restringidos Reglas Especiales para Algunos EmpleadosClero Miembros de Órdenes Religiosas Empleador Extranjero Fuerzas Armadas Voluntarios Beneficios por Enfermedad y LesionesPensiones por Incapacidad Contratos de Seguro de Cuidados a Largo Plazo Compensación del Seguro Obrero Otros Beneficios por Enfermedad y Lesiones 6. Efile h&r block   Ingresos de PropinasIntroduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. Efile h&r block Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. Efile h&r block Declaración final. Efile h&r block Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas 7. Efile h&r block   Ingresos de InteresesRecordatorio Introduction Useful Items - You may want to see: Información General SSN para una cuenta conjunta. Efile h&r block Cuenta de custodia para su hijo. Efile h&r block Multa por no facilitar un SSN. Efile h&r block Cómo se declara la retención adicional. Efile h&r block Cuenta de ahorros con uno de los padres como fideicomisario. Efile h&r block Intereses que no se declaran en el Formulario 1099-INT. Efile h&r block Nominatarios. Efile h&r block Cantidad incorrecta. Efile h&r block Requisito de declarar ciertos datos. Efile h&r block Intereses Sujetos a ImpuestosIntereses sujetos a la multa por retiro prematuro de fondos. Efile h&r block Préstamo para invertir en un certificado de depósito. Efile h&r block Bonos de Ahorro de los Estados Unidos Programa de Bonos de Ahorro para Estudios Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Bonos que se Venden Entre las Fechas de Pago de los Intereses Seguros Obligaciones del Gobierno Estatal o Local Descuento de la Emisión Original (OID) Cuándo Se Deben Declarar los Ingresos de InteresesRecibo implícito. Efile h&r block Cómo se Declaran los Ingresos de InteresesAnexo B (Formulario 1040A o Formulario 1040). Efile h&r block Cómo declarar los intereses exentos de impuesto. Efile h&r block Intereses de bonos de ahorro de los EE. Efile h&r block UU. Efile h&r block declarados anteriormente. Efile h&r block 8. Efile h&r block   Dividendos y Otras DistribucionesRecordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. Efile h&r block Cómo se le informa del impuesto retenido. Efile h&r block Nominatarios. Efile h&r block Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. Efile h&r block Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. Efile h&r block Tratamiento del impuesto mínimo alternativo. Efile h&r block Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. Efile h&r block 9. Efile h&r block   Ingresos y Gastos de AlquilerIntroduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. Efile h&r block Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. Efile h&r block Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) 10. Efile h&r block   Planes de Jubilación, Pensiones y AnualidadesQué Hay de Nuevo Recordatorio IntroductionLa Regla General. Efile h&r block Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés). Efile h&r block Beneficios de la jubilación del gobierno federal. Efile h&r block Useful Items - You may want to see: Información GeneralReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. Efile h&r block Cómo Hacer la Declaración Costo (Inversión en el Contrato) Tributación de Pagos PeriódicosExclusión limitada al costo. Efile h&r block Exclusión no limitada al costo. Efile h&r block Método Simplificado Tributación de Pagos no PeriódicosDistribuciones de Suma Global ReinversionesReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. Efile h&r block Impuestos Adicionales EspecialesImpuesto sobre Distribuciones Prematuras Impuestos sobre Acumulación en Exceso Sobrevivientes y Beneficiarios 11. Efile h&r block   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados FerroviariosIntroduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos 12. Efile h&r block   Otros IngresosIntroduction Useful Items - You may want to see: Trueque Deudas CanceladasIntereses incluidos en una deuda cancelada. Efile h&r block Excepciones Anfitrión o Anfitriona Ganancias de un Seguro de VidaCónyuge sobreviviente. Efile h&r block Ganancias de un Contrato de Dotación Beneficios Acelerados por Fallecimiento Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ingresos de Sociedades Colectivas Ingresos de Sociedad Anónima de Tipo S Recuperación de FondosRecuperaciones de Deducciones Detalladas Alquileres de Bienes Muebles ReintegrosMétodo 1. Efile h&r block Método 2. Efile h&r block RegalíasAgotamiento. Efile h&r block Carbón y mineral de hierro. Efile h&r block Venta de participación de bienes. Efile h&r block Parte de una futura producción vendida. Efile h&r block Beneficios por DesempleoTipos de compensación por desempleo. Efile h&r block Programa gubernamental. Efile h&r block Reintegro de compensación por desempleo. Efile h&r block Retención de impuestos. Efile h&r block Reintegro de beneficios. Efile h&r block Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Otros IngresosAngustia emocional. Efile h&r block Deducción por costos relativos a una demanda por discriminación ilegal. Efile h&r block Medidas de ahorro de energía. Efile h&r block Unidad habitable. Efile h&r block Ingreso actual que se requiere distribuir. Efile h&r block Ingreso actual que no se requiere distribuir. Efile h&r block Cómo hacer la declaración. Efile h&r block Pérdidas. Efile h&r block Fideicomiso de un cesionario. Efile h&r block Remuneración para personas que no son empleados. Efile h&r block Director de una sociedad anónima. Efile h&r block Representante personal. Efile h&r block Administrador de una ocupación o negocio de patrimonio en quiebra. Efile h&r block Notario público. Efile h&r block Funcionario de distrito electoral. Efile h&r block Pagos por complejidad del cuidado. Efile h&r block Mantenimiento del espacio en el hogar. Efile h&r block Declaración de pagos sujetos a impuestos. Efile h&r block Loterías y rifas. Efile h&r block Formulario W-2G. Efile h&r block Cómo declarar ganancias de juegos y apuestas y mantenimiento de documentación. Efile h&r block Pensión o arreglo IRA heredado. Efile h&r block Recompensas o bonificaciones para empleados. Efile h&r block Premio Pulitzer, Premio Nobel y premios similares. Efile h&r block Pago por servicios. Efile h&r block Pagos del Departamento de Asuntos de Veteranos (VA). Efile h&r block Premios. Efile h&r block Indemnización por huelga y cierre patronal. Efile h&r block Prev  Up  Next   Home   More Online Publications