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Federal Income Tax Return

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Federal Income Tax Return

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

You have entered the Internal Revenue Service's website, an official United States Government System. The IRS uses this website to provide information about IRS services and programs. This website includes specific applications which provide more services or enable us to respond to specific questions from Web site visitors.

We will not collect personal information about you just because you visit this Internet site. There are applications on this website that provide you with the opportunity to order forms, ask questions requiring a response, sign up for electronic newsletters, participate in focus groups and customer surveys, or learn the status of filed returns or anticipated payments. Using these services is voluntary and may require that you provide additional personal information to us. Providing the requested information implies your consent for us to use this data in order to respond to your specific request.


Your Privacy Rights

The IRS is committed to protecting the privacy rights of America's taxpayers. These rights are protected by the Internal Revenue Code, the Privacy Act of 1974, the Freedom of Information Act, and IRS policies and practices. For more information about these laws, visit the IRS Electronic Freedom of Information Act Reading Room.


IRS Office of Privacy

The Internal Revenue Service's Privacy Office ensures that your personal information is protected whenever you visit the IRS website. If you have any questions or comments regarding the IRS's website privacy policy, please contact us at the address below.

Director, Office of Privacy, Governmental Liaison and Disclosure
Internal Revenue Service
Room 7050 OS:P
1111 Constitution Ave. NW
Washington, DC 20224

BEFORE YOU WRITE, note that we cannot assist you with any type of tax matter. Our office may only address questions about IRS privacy policies or concerns you may have regarding how IRS uses and collects personal information.


PLEASE NOTE: Do not respond to unsolicited e-mails that claim to come from the IRS, or any e-mail from an unknown party asking you to submit personal, tax, or financial data. The IRS does not use email to request this type of information. Forward suspicious e-mails to: phishing@irs.gov .

For more information contact the Treasury Inspector General for Tax Administration (TIGTA) at 800-366-4484 or visit the TIGTA website.

Page Last Reviewed or Updated: 04-Sep-2013

The Federal Income Tax Return

Federal income tax return Publication 946 - Additional Material Table of Contents Appendix B — Table of Class Lives and Recovery PeriodsHow To Use the Tables This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Appendix A Please click here for the text description of the image. Federal income tax return Table A-1 and A-2 Please click here for the text description of the image. Federal income tax return Table A-3 and A-4 Please click here for the text description of the image. Federal income tax return Table A-5 and A-6 This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table A-7 This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table A-8 This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table A-8 (continued) This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table A-9 This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table A-9 (continued) This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table A-10 This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table A–10 (continued) This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table A-11 Please click here for the text description of the image. Federal income tax return Table A-11 (continued) This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table A-12 This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table A-12 (continued) This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table A-13, A-14 and A-14 (continued. Federal income tax return 1) Please click here for the text description of the image. Federal income tax return Table A-14 (continued. Federal income tax return 2) Please click here for the text description of the image. Federal income tax return Table A-15 Please click here for the text description of the image. Federal income tax return Table A-15 (continued) Please click here for the text description of the image. Federal income tax return Table A-16 Please click here for the text description of the image. Federal income tax return Table A-16 (continued) This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table A-17 Please click here for the text description of the image. Federal income tax return Table A-17 (continued) Please click here for the text description of the image. Federal income tax return Table A-18 This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table A-18 (continued) This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table A-19 and Table A-20 Please click here for the text description of the image. Federal income tax return Quality Indian Reservation Property Tables Please click here for the text description of the image. Federal income tax return Qualified Indian Reservation Property Tables 2 Appendix B — Table of Class Lives and Recovery Periods The Table of Class Lives and Recovery Periods has two sections. Federal income tax return The first section, Specific Depreciable Assets Used In All Business Activities, Except As Noted, generally lists assets used in all business activities. Federal income tax return It is shown as Table B-1. Federal income tax return The second section, Depreciable Assets Used In The Following Activities, describes assets used only in certain activities. Federal income tax return It is shown as Table B-2. Federal income tax return How To Use the Tables You will need to look at both Table B-1 and B-2 to find the correct recovery period. Federal income tax return Generally, if the property is listed in Table B-1 you use the recovery period shown in that table. Federal income tax return However, if the property is specifically listed in Table B-2 under the type of activity in which it is used, you use the recovery period listed under the activity in that table. Federal income tax return Use the tables in the order shown below to determine the recovery period of your depreciable property. Federal income tax return Table B-1. Federal income tax return   Check Table B-1 for a description of the property. Federal income tax return If it is described in Table B-1, also check Table B-2 to find the activity in which the property is being used. Federal income tax return If the activity is described in Table B-2, read the text (if any) under the title to determine if the property is specifically included in that asset class. Federal income tax return If it is, use the recovery period shown in the appropriate column of Table B-2 following the description of the activity. Federal income tax return If the activity is not described in Table B-2 or if the activity is described but the property either is not specifically included in or is specifically excluded from that asset class, then use the recovery period shown in the appropriate column following the description of the property in Table B-1. Federal income tax return Tax-exempt use property subject to a lease. Federal income tax return   The recovery period for ADS cannot be less than 125 percent of the lease term for any property leased under a leasing arrangement to a tax-exempt organization, governmental unit, or foreign person or entity (other than a partnership). Federal income tax return Table B-2. Federal income tax return   If the property is not listed in Table B-1, check Table B-2 to find the activity in which the property is being used and use the recovery period shown in the appropriate column following the description. Federal income tax return Property not in either table. Federal income tax return   If the activity or the property is not included in either table, check the end of Table B-2 to find Certain Property for Which Recovery Periods Assigned. Federal income tax return This property generally has a recovery period of 7 years for GDS or 12 years for ADS. Federal income tax return See Which Property Class Applies Under GDS and Which Recovery Period Applies in chapter 4 for the class lives or the recovery periods for GDS and ADS for the following. Federal income tax return Residential rental property and nonresidential real property (also see Appendix A, Chart 2). Federal income tax return Qualified rent-to-own property. Federal income tax return A motorsport entertainment complex placed in service before January 1, 2014. Federal income tax return Any retail motor fuels outlet. Federal income tax return Any qualified leasehold improvement property placed in service before January 1, 2014. Federal income tax return Any qualified restaurant property placed in service before January 1, 2014. Federal income tax return Initial clearing and grading land improvements for gas utility property and electric utility transmission and distribution plants. Federal income tax return Any water utility property. Federal income tax return Certain electric transmission property used in the transmission at 69 or more kilovolts of electricity for sale and placed in service after April 11, 2005. Federal income tax return Natural gas gathering and distribution lines placed in service after April 11, 2005. Federal income tax return Example 1. Federal income tax return Richard Green is a paper manufacturer. Federal income tax return During the year, he made substantial improvements to the land on which his paper plant is located. Federal income tax return He checks Table B-1 and finds land improvements under asset class 00. Federal income tax return 3. Federal income tax return He then checks Table B-2 and finds his activity, paper manufacturing, under asset class 26. Federal income tax return 1, Manufacture of Pulp and Paper. Federal income tax return He uses the recovery period under this asset class because it specifically includes land improvements. Federal income tax return The land improvements have a 13-year class life and a 7-year recovery period for GDS. Federal income tax return If he elects to use ADS, the recovery period is 13 years. Federal income tax return If Richard only looked at Table B-1, he would select asset class 00. Federal income tax return 3, Land Improvements, and incorrectly use a recovery period of 15 years for GDS or 20 years for ADS. Federal income tax return Example 2. Federal income tax return Sam Plower produces rubber products. Federal income tax return During the year, he made substantial improvements to the land on which his rubber plant is located. Federal income tax return He checks Table B-1 and finds land improvements under asset class 00. Federal income tax return 3. Federal income tax return He then checks Table B-2 and finds his activity, producing rubber products, under asset class 30. Federal income tax return 1, Manufacture of Rubber Products. Federal income tax return Reading the headings and descriptions under asset class 30. Federal income tax return 1, Sam finds that it does not include land improvements. Federal income tax return Therefore, Sam uses the recovery period under asset class 00. Federal income tax return 3. Federal income tax return The land improvements have a 20-year class life and a 15-year recovery period for GDS. Federal income tax return If he elects to use ADS, the recovery period is 20 years. Federal income tax return Example 3. Federal income tax return Pam Martin owns a retail clothing store. Federal income tax return During the year, she purchased a desk and a cash register for use in her business. Federal income tax return She checks Table B-1 and finds office furniture under asset class 00. Federal income tax return 11. Federal income tax return Cash registers are not listed in any of the asset classes in Table B-1. Federal income tax return She then checks Table B-2 and finds her activity, retail store, under asset class 57. Federal income tax return 0, Distributive Trades and Services, which includes assets used in wholesale and retail trade. Federal income tax return This asset class does not specifically list office furniture or a cash register. Federal income tax return She looks back at Table B-1 and uses asset class 00. Federal income tax return 11 for the desk. Federal income tax return The desk has a 10-year class life and a 7-year recovery period for GDS. Federal income tax return If she elects to use ADS, the recovery period is 10 years. Federal income tax return For the cash register, she uses asset class 57. Federal income tax return 0 because cash registers are not listed in Table B-1 but it is an asset used in her retail business. Federal income tax return The cash register has a 9-year class life and a 5-year recovery period for GDS. Federal income tax return If she elects to use the ADS method, the recovery period is 9 years. Federal income tax return This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table B-1 Please click here for the text description of the image. Federal income tax return Table B-2 This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table B-2 This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table B-2 This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table B-2 This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table B-2 This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table B-2 This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table B-2 This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table B-2 This image is too large to be displayed in the current screen. Federal income tax return Please click the link to view the image. Federal income tax return Table B-2 Tax Publications for Business Taxpayers Prev  Up  Next   Home   More Online Publications