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Filing Amended Tax Return 2013

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Filing Amended Tax Return 2013

Filing amended tax return 2013 6. Filing amended tax return 2013   Insurance Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Deductible PremiumsSelf-Employed Health Insurance Deduction Nondeductible Premiums Capitalized Premiums When To Deduct Premiums What's New Retiree drug subsidy. Filing amended tax return 2013  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). Filing amended tax return 2013 For more information, see the retiree drug subsidy frequently asked questions on IRS. Filing amended tax return 2013 gov. Filing amended tax return 2013 Introduction You generally can deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. Filing amended tax return 2013 However, you may have to capitalize certain insurance costs under the uniform capitalization rules. Filing amended tax return 2013 For more information, see Capitalized Premiums , later. Filing amended tax return 2013 Topics - This chapter discusses: Deductible premiums Nondeductible premiums Capitalized premiums When to deduct premiums Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 538 Accounting Periods and Methods 547 Casualties, Disasters, and Thefts Form (and Instructions) 1040 U. Filing amended tax return 2013 S. Filing amended tax return 2013 Individual Income Tax Return See chapter 12 for information about getting publications and forms. Filing amended tax return 2013 Deductible Premiums You generally can deduct premiums you pay for the following kinds of insurance related to your trade or business. Filing amended tax return 2013 Insurance that covers fire, storm, theft, accident, or similar losses. Filing amended tax return 2013 Credit insurance that covers losses from business bad debts. Filing amended tax return 2013 Group hospitalization and medical insurance for employees, including long-term care insurance. Filing amended tax return 2013 If a partnership pays accident and health insurance premiums for its partners, it generally can deduct them as guaranteed payments to partners. Filing amended tax return 2013 If an S corporation pays accident and health insurance premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages subject to federal income tax withholding. Filing amended tax return 2013 See Publication 15-B. Filing amended tax return 2013 Liability insurance. Filing amended tax return 2013 Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. Filing amended tax return 2013 Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. Filing amended tax return 2013 If a partnership pays workers' compensation premiums for its partners, it generally can deduct them as guaranteed payments to partners. Filing amended tax return 2013 If an S corporation pays workers' compensation premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages. Filing amended tax return 2013 Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. Filing amended tax return 2013 Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. Filing amended tax return 2013 Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. Filing amended tax return 2013 If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. Filing amended tax return 2013 If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. Filing amended tax return 2013 Life insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. Filing amended tax return 2013 Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. Filing amended tax return 2013 Self-Employed Health Insurance Deduction You may be able to deduct premiums paid for medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents. Filing amended tax return 2013 The insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. Filing amended tax return 2013 A child includes your son, daughter, stepchild, adopted child, or foster child. Filing amended tax return 2013 A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Filing amended tax return 2013 One of the following statements must be true. Filing amended tax return 2013 You were self-employed and had a net profit for the year reported on Schedule C (Form 1040), Profit or Loss From Business; Schedule C-EZ (Form 1040), Net Profit From Business; or Schedule F (Form 1040), Profit or Loss From Farming. Filing amended tax return 2013 You were a partner with net earnings from self-employment for the year reported on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Filing amended tax return 2013 , box 14, code A. Filing amended tax return 2013 You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. Filing amended tax return 2013 You received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. Filing amended tax return 2013 Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2, Wage and Tax Statement. Filing amended tax return 2013 The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business. Filing amended tax return 2013 For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual. Filing amended tax return 2013 For partners, a policy can be either in the name of the partnership or in the name of the partner. Filing amended tax return 2013 You can either pay the premiums yourself or your partnership can pay them and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. Filing amended tax return 2013 However, if the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. Filing amended tax return 2013 Otherwise, the insurance plan will not be considered to be established under your business. Filing amended tax return 2013 For more-than-2% shareholders, a policy can be either in the name of the S corporation or in the name of the shareholder. Filing amended tax return 2013 You can either pay the premiums yourself or your S corporation can pay them and report the premium amounts on Form W-2 as wages to be included in your gross income. Filing amended tax return 2013 However, if the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you and report the premium amounts on Form W-2 as wages to be included in your gross income. Filing amended tax return 2013 Otherwise, the insurance plan will not be considered to be established under your business. Filing amended tax return 2013 Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. Filing amended tax return 2013 If you previously filed returns without using Medicare premiums to figure the deduction, you can file timely amended returns to refigure the deduction. Filing amended tax return 2013 For more information, see Form 1040X, Amended U. Filing amended tax return 2013 S. Filing amended tax return 2013 Individual Income Tax Return. Filing amended tax return 2013 Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction. Filing amended tax return 2013 Take the deduction on Form 1040, line 29. Filing amended tax return 2013 Qualified long-term care insurance. Filing amended tax return 2013   You can include premiums paid on a qualified long-term care insurance contract when figuring your deduction. Filing amended tax return 2013 But, for each person covered, you can include only the smaller of the following amounts. Filing amended tax return 2013 The amount paid for that person. Filing amended tax return 2013 The amount shown below. Filing amended tax return 2013 Use the person's age at the end of the tax year. Filing amended tax return 2013 Age 40 or younger–$360 Age 41 to 50–$680 Age 51 to 60–$1,360 Age 61 to 70–$3,640 Age 71 or older–$4,550 Qualified long-term care insurance contract. Filing amended tax return 2013   A qualified long-term care insurance contract is an insurance contract that only provides coverage of qualified long-term care services. Filing amended tax return 2013 The contract must meet all the following requirements. Filing amended tax return 2013 It must be guaranteed renewable. Filing amended tax return 2013 It must provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits. Filing amended tax return 2013 It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed. Filing amended tax return 2013 It generally must not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. Filing amended tax return 2013 Qualified long-term care services. Filing amended tax return 2013   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and Maintenance or personal care services. Filing amended tax return 2013 The services must be required by a chronically ill individual and prescribed by a licensed health care practitioner. Filing amended tax return 2013 Worksheet 6-A. Filing amended tax return 2013 Self-Employed Health Insurance Deduction Worksheet Note. Filing amended tax return 2013 Use a separate worksheet for each trade or business under which an insurance plan is established. Filing amended tax return 2013 1. Filing amended tax return 2013 Enter the total amount paid in 2013 for health insurance coverage established under your business for 2013 for you, your spouse, and your dependents. Filing amended tax return 2013 Your insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. Filing amended tax return 2013 But do not include the following. Filing amended tax return 2013   Amounts for any month you were eligible to participate in a health plan subsidized by your or your spouse's employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. Filing amended tax return 2013 Any amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. Filing amended tax return 2013 Any amounts you included on Form 8885, line 4. Filing amended tax return 2013 Any qualified health insurance premiums you paid to “U. Filing amended tax return 2013 S. Filing amended tax return 2013 Treasury-HCTC. Filing amended tax return 2013 ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. Filing amended tax return 2013 Any payments for qualified long-term care insurance (see line 2) 1. Filing amended tax return 2013   2. Filing amended tax return 2013 For coverage under a qualified long-term care insurance contract, enter for each person covered the smaller of the following amounts. Filing amended tax return 2013       a) Total payments made for that person during the year. Filing amended tax return 2013       b) The amount shown below. Filing amended tax return 2013 Use the person's age at the end of the tax year. Filing amended tax return 2013         $360— if that person is age 40 or younger          $680— if age 41 to 50         $1,360— if age 51 to 60         $3,640— if age 61 to 70         $4,550— if age 71 or older         Do not include payments for any month you were eligible to participate in a long-term care insurance plan subsidized by your or your spouse’s employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. Filing amended tax return 2013 If more than one person is covered, figure separately the amount to enter for each person. Filing amended tax return 2013 Then enter the total of those amounts 2. Filing amended tax return 2013   3. Filing amended tax return 2013 Add lines 1 and 2 3. Filing amended tax return 2013   4. Filing amended tax return 2013 Enter your net profit* and any other earned income** from the trade or business under which the insurance plan is established. Filing amended tax return 2013 Do not include Conservation Reserve Program payments exempt from self-employment tax. Filing amended tax return 2013 If the business is an S corporation, skip to line 11 4. Filing amended tax return 2013   5. Filing amended tax return 2013 Enter the total of all net profits* from: Schedule C (Form 1040), line 31; Schedule C-EZ (Form 1040), line 3; Schedule F (Form 1040), line 34; or Schedule K-1 (Form 1065), box 14, code A; plus any other income allocable to the profitable businesses. Filing amended tax return 2013 Do not include Conservation Reserve Program payments exempt from self-employment tax. Filing amended tax return 2013 See the Instructions for Schedule SE (Form 1040). Filing amended tax return 2013 Do not include any net losses shown on these schedules. Filing amended tax return 2013 5. Filing amended tax return 2013   6. Filing amended tax return 2013 Divide line 4 by line 5 6. Filing amended tax return 2013   7. Filing amended tax return 2013 Multiply Form 1040, line 27, by the percentage on line 6 7. Filing amended tax return 2013   8. Filing amended tax return 2013 Subtract line 7 from line 4 8. Filing amended tax return 2013   9. Filing amended tax return 2013 Enter the amount, if any, from Form 1040, line 28, attributable to the same trade or business in which the insurance plan is established 9. Filing amended tax return 2013   10. Filing amended tax return 2013 Subtract line 9 from line 8 10. Filing amended tax return 2013   11. Filing amended tax return 2013 Enter your Medicare wages (Form W-2, box 5) from an S corporation in which you are a more-than-2% shareholder and in which the insurance plan is established 11. Filing amended tax return 2013   12. Filing amended tax return 2013 Enter any amount from Form 2555, line 45, attributable to the amount entered on line 4 or 11 above, or any amount from Form 2555-EZ, line 18, attributable to the amount entered on line 11 above 12. Filing amended tax return 2013   13. Filing amended tax return 2013 Subtract line 12 from line 10 or 11, whichever applies 13. Filing amended tax return 2013   14. Filing amended tax return 2013 Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. Filing amended tax return 2013 Do not include this amount when figuring any medical expense deduction on Schedule A (Form 1040). Filing amended tax return 2013 14. Filing amended tax return 2013   * If you used either optional method to figure your net earnings from self-employment from any business, do not enter your net profit from the business. Filing amended tax return 2013 Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b. Filing amended tax return 2013 * *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. Filing amended tax return 2013 However, it does not include capital gain income. Filing amended tax return 2013 Chronically ill individual. Filing amended tax return 2013   A chronically ill individual is a person who has been certified as one of the following. Filing amended tax return 2013 An individual who has been unable, due to loss of functional capacity for at least 90 days, to perform at least two activities of daily living without substantial assistance from another individual. Filing amended tax return 2013 Activities of daily living are eating, toileting, transferring (general mobility), bathing, dressing, and continence. Filing amended tax return 2013 An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Filing amended tax return 2013 The certification must have been made by a licensed health care practitioner within the previous 12 months. Filing amended tax return 2013 Benefits received. Filing amended tax return 2013   For information on excluding benefits you receive from a long-term care contract from gross income, see Publication 525. Filing amended tax return 2013 Other coverage. Filing amended tax return 2013   You cannot take the deduction for any month you were eligible to participate in any employer (including your spouse's) subsidized health plan at any time during that month, even if you did not actually participate. Filing amended tax return 2013 In addition, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2013, do not use amounts paid for coverage for that month to figure the deduction. Filing amended tax return 2013   These rules are applied separately to plans that provide long-term care insurance and plans that do not provide long-term care insurance. Filing amended tax return 2013 However, any medical insurance payments not deductible on Form 1040, line 29, can be included as medical expenses on Schedule A (Form 1040), Itemized Deductions, if you itemize deductions. Filing amended tax return 2013 Effect on itemized deductions. Filing amended tax return 2013   Subtract the health insurance deduction from your medical insurance when figuring medical expenses on Schedule A (Form 1040) if you itemize deductions. Filing amended tax return 2013 Effect on self-employment tax. Filing amended tax return 2013   For tax years beginning before or after 2010, you cannot subtract the self-employed health insurance deduction when figuring net earnings for your self-employment tax from the business under which the insurance plan is established, or considered to be established as discussed earlier. Filing amended tax return 2013 For more information, see Schedule SE (Form 1040). Filing amended tax return 2013 How to figure the deduction. Filing amended tax return 2013   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. Filing amended tax return 2013 However, if any of the following apply, you must use Worksheet 6-A in this chapter. Filing amended tax return 2013 You had more than one source of income subject to self-employment tax. Filing amended tax return 2013 You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Filing amended tax return 2013 You are using amounts paid for qualified long-term care insurance to figure the deduction. Filing amended tax return 2013 If you are claiming the health coverage tax credit, complete Form 8885, Health Coverage Tax Credit, before you figure this deduction. Filing amended tax return 2013 Health coverage tax credit. Filing amended tax return 2013   You may be able to take this credit only if you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient. Filing amended tax return 2013 Use Form 8885 to figure the amount, if any, of this credit. Filing amended tax return 2013   When figuring the amount to enter on line 1 of Worksheet 6-A, do not include the following. Filing amended tax return 2013 Any amounts you included on Form 8885, line 4. Filing amended tax return 2013 Any qualified health insurance premiums you paid to “U. Filing amended tax return 2013 S. Filing amended tax return 2013 Treasury-HCTC. Filing amended tax return 2013 ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. Filing amended tax return 2013 More than one health plan and business. Filing amended tax return 2013   If you have more than one health plan during the year and each plan is established under a different business, you must use separate worksheets (Worksheet 6-A) to figure each plan's net earnings limit. Filing amended tax return 2013 Include the premium you paid under each plan on line 1 or line 2 of that separate worksheet and your net profit (or wages) from that business on line 4 (or line 11). Filing amended tax return 2013 For a plan that provides long-term care insurance, the total of the amounts entered for each person on line 2 of all worksheets cannot be more than the appropriate limit shown on line 2 for that person. Filing amended tax return 2013 Nondeductible Premiums You cannot deduct premiums on the following kinds of insurance. Filing amended tax return 2013 Self-insurance reserve funds. Filing amended tax return 2013 You cannot deduct amounts credited to a reserve set up for self-insurance. Filing amended tax return 2013 This applies even if you cannot get business insurance coverage for certain business risks. Filing amended tax return 2013 However, your actual losses may be deductible. Filing amended tax return 2013 See Publication 547. Filing amended tax return 2013 Loss of earnings. Filing amended tax return 2013 You cannot deduct premiums for a policy that pays for lost earnings due to sickness or disability. Filing amended tax return 2013 However, see the discussion on overhead insurance, item (8), under Deductible Premiums , earlier. Filing amended tax return 2013 Certain life insurance and annuities. Filing amended tax return 2013 For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. Filing amended tax return 2013 You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. Filing amended tax return 2013 A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. Filing amended tax return 2013 For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. Filing amended tax return 2013 The disallowance applies without regard to whom the policy covers. Filing amended tax return 2013 Partners. Filing amended tax return 2013 If, as a partner in a partnership, you take out an insurance policy on your own life and name your partners as beneficiaries to induce them to retain their investments in the partnership, you are considered a beneficiary. Filing amended tax return 2013 You cannot deduct the insurance premiums. Filing amended tax return 2013 Insurance to secure a loan. Filing amended tax return 2013 If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. Filing amended tax return 2013 Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. Filing amended tax return 2013 In the event of death, the proceeds of the policy are generally not taxed as income even if they are used to liquidate the debt. Filing amended tax return 2013 Capitalized Premiums Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Filing amended tax return 2013 Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Filing amended tax return 2013 You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Filing amended tax return 2013 Indirect costs include premiums for insurance on your plant or facility, machinery, equipment, materials, property produced, or property acquired for resale. Filing amended tax return 2013 Uniform capitalization rules. Filing amended tax return 2013   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Filing amended tax return 2013 Produce real property or tangible personal property. Filing amended tax return 2013 For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Filing amended tax return 2013 Acquire property for resale. Filing amended tax return 2013 However, these rules do not apply to the following property. Filing amended tax return 2013 Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. Filing amended tax return 2013 Property you produce if you meet either of the following conditions. Filing amended tax return 2013 Your indirect costs of producing the property are $200,000 or less. Filing amended tax return 2013 You use the cash method of accounting and do not account for inventories. Filing amended tax return 2013 More information. Filing amended tax return 2013   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. Filing amended tax return 2013 When To Deduct Premiums You can usually deduct insurance premiums in the tax year to which they apply. Filing amended tax return 2013 Cash method. Filing amended tax return 2013   If you use the cash method of accounting, you generally deduct insurance premiums in the tax year you actually paid them, even if you incurred them in an earlier year. Filing amended tax return 2013 However, see Prepayment , later. Filing amended tax return 2013 Accrual method. Filing amended tax return 2013   If you use an accrual method of accounting, you cannot deduct insurance premiums before the tax year in which you incur a liability for them. Filing amended tax return 2013 In addition, you cannot deduct insurance premiums before the tax year in which you actually pay them (unless the exception for recurring items applies). Filing amended tax return 2013 For more information about the accrual method of accounting, see chapter 1. Filing amended tax return 2013 For information about the exception for recurring items, see Publication 538. Filing amended tax return 2013 Prepayment. Filing amended tax return 2013   You cannot deduct expenses in advance, even if you pay them in advance. Filing amended tax return 2013 This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. Filing amended tax return 2013   Expenses such as insurance are generally allocable to a period of time. Filing amended tax return 2013 You can deduct insurance expenses for the year to which they are allocable. Filing amended tax return 2013 Example. Filing amended tax return 2013 In 2013, you signed a 3-year insurance contract. Filing amended tax return 2013 Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. Filing amended tax return 2013 You can deduct in 2014 and 2015 the premium allocable to those years. Filing amended tax return 2013 Dividends received. Filing amended tax return 2013   If you receive dividends from business insurance and you deducted the premiums in prior years, at least part of the dividends generally are income. Filing amended tax return 2013 For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1 under How Much Can I Deduct. Filing amended tax return 2013 Prev  Up  Next   Home   More Online Publications
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What Can You Expect from Appeals?

If your case qualifies for an appeal, an Appeals employee will review the issues of your case with a fresh, objective perspective and schedule a conference with you. Appeals conferences are informal and conducted by correspondence, telephone or in person. Most differences are settled in these appeals without expensive and time-consuming court trials. Appeals will consider any reason you have for disagreement, except for moral, religious, political, constitutional, conscientious objection, or similar grounds.

Our Commitments


  • Explain your appeal rights and the Appeals process
  • Listen to your concerns, be courteous and professional
  • Be timely and responsive
  • Be fair and impartial

Your Responsibilities


  • In your protest requesting an appeal, list all issues with which you disagree and why, and tell us how you understand the facts and the law.
  • Listen to our explanation of your appeal rights and the Appeals process, including the timeframe to resolve your case.
  • Give us any additional information or documentation that will be helpful to your case within the timeframe specified. If you present new information that you did not provide to the auditor or revenue officer, we may refer that information for further consideration. You will receive their comments, and have an opportunity to respond.
  • Let us know the best time to contact you.

General Timeframe

First Notice from Appeals

Response times from Appeals can vary, depending on the type of case and the time needed to review the file. Normally, you can expect to hear from an Appeals employee within 90 days after you file your request. If it has been more than 90 days since you filed your request, you should contact the office where you sent your appeal request. They can tell you when they forwarded your case to Appeals. Please allow 90 days from when your file was sent to Appeals for a reply. If the IRS office to which you sent your request cannot provide a reason for the delay you have two options: (1) have that office contact Appeals for an approximate date when Appeals might contact you, (2) call the Appeals Account Resolution Specialist (AARS) at 559-233-1267. The AARS can tell you if your case has been assigned to an Appeals employee and how to contact that employee directly.

Timeframe for Resolving Your Case

The time it takes to resolve your case depends on the facts and circumstances. It could take anywhere from 90 days to a year. Please contact your Appeals Officer or Settlement Officer for a more specific timeframe.

Page Last Reviewed or Updated: 16-Jan-2014

The Filing Amended Tax Return 2013

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