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Form1040x

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Form1040x

Form1040x 33. Form1040x   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). Form1040x This chapter explains the following. Form1040x Who qualifies for the credit for the elderly or the disabled. Form1040x How to claim the credit. Form1040x You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Form1040x Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled 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. Form1040x You are a qualified individual. Form1040x Your income is not more than certain limits. Form1040x You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. Form1040x Use Figure 33-A first to see if you are a qualified individual. Form1040x If you are, go to Table 33-1 to make sure your income is not too high to take the credit. Form1040x You can take the credit only if you file Form 1040 or Form 1040A. Form1040x You cannot take the credit if you file Form 1040EZ. Form1040x Qualified Individual You are a qualified individual for this credit if you are a U. Form1040x S. Form1040x citizen or resident alien, and either of the following applies. Form1040x You were age 65 or older at the end of 2013. Form1040x You were under age 65 at the end of 2013 and all three of the following statements are true. Form1040x You retired on permanent and total disability (explained later). Form1040x You received taxable disability income for 2013. Form1040x On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Form1040x Age 65. Form1040x   You are considered to be age 65 on the day before your 65th birthday. Form1040x Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Form1040x U. Form1040x S. Form1040x Citizen or Resident Alien You must be a U. Form1040x S. Form1040x citizen or resident alien (or be treated as a resident alien) to take the credit. Form1040x Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Form1040x Exceptions. Form1040x   You may be able to take the credit if you are a nonresident alien who is married to a U. Form1040x S. Form1040x citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Form1040x S. Form1040x resident alien. Form1040x If you make that choice, both you and your spouse are taxed on your worldwide incomes. Form1040x 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. Form1040x S. Form1040x citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Form1040x S. Form1040x resident alien for the entire year. Form1040x In that case, you may be allowed to take the credit. Form1040x For information on these choices, see chapter 1 of Publication 519, U. Form1040x S. Form1040x Tax Guide for Aliens. Form1040x 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. Form1040x 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. Form1040x Head of household. Form1040x   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 certain tests. Form1040x See Head of Household in chapter 2 for the tests you must meet. Form1040x 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 ). Form1040x 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. Form1040x Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Form1040x 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. Form1040x Permanent and total disability. Form1040x    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Form1040x 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. Form1040x See Physician's statement , later. Form1040x Substantial gainful activity. Form1040x   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. Form1040x 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. Form1040x   Substantial gainful activity is not work you do to take care of yourself or your home. Form1040x It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Form1040x However, doing this kind of work may show that you are able to engage in substantial gainful activity. Form1040x    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Form1040x Sheltered employment. Form1040x   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Form1040x These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Form1040x   Compared to commercial employment, pay is lower for sheltered employment. Form1040x Therefore, one usually does not look for sheltered employment if he or she can get other employment. Form1040x The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Form1040x Physician's statement. Form1040x   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. Form1040x You can use the statement in the Instructions for Schedule R. Form1040x    Figure 33-A. Form1040x Are You a Qualified Individual? This image is too large to be displayed in the current screen. Form1040x Please click the link to view the image. Form1040x Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Form1040x Veterans. Form1040x   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. Form1040x VA Form 21-0172 must be signed by a person authorized by the VA to do so. Form1040x You can get this form from your local VA regional office. Form1040x Physician's statement obtained in earlier year. Form1040x   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. Form1040x For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Form1040x If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Form1040x   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. Form1040x Table 33-1. Form1040x Income Limits IF your filing status is . Form1040x . Form1040x . Form1040x THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. Form1040x . Form1040x . Form1040x   Your adjusted gross income (AGI)* is equal to or more than. Form1040x . Form1040x . Form1040x     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Form1040x . Form1040x . Form1040x   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 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-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. Form1040x Disability income. Form1040x   If you are under age 65, you must also have taxable disability income to qualify for the credit. Form1040x Disability income must meet both of the following requirements. Form1040x It must be paid under your employer's accident or health plan or pension plan. Form1040x 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. Form1040x Payments that are not disability income. Form1040x   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Form1040x 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. Form1040x   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. Form1040x Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Form1040x Income Limits To determine if you can claim the credit, you must consider two income limits. Form1040x The first limit is the amount of your adjusted gross income (AGI). Form1040x The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Form1040x The limits are shown in Table 33-1. Form1040x If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Form1040x See How to Claim the Credit , later. Form1040x If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Form1040x How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. Form1040x Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). Form1040x If you want the IRS to figure your tax, see chapter 30. Form1040x Form 1040. Form1040x   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. Form1040x Form 1040A. Form1040x   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. Form1040x Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. Form1040x Next, fill out Schedule R, Part III. Form1040x If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. Form1040x 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. Form1040x For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. Form1040x Limit on credit. Form1040x   The amount of the credit you can claim is generally limited to the amount of your tax. Form1040x Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Form1040x Prev  Up  Next   Home   More Online Publications
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Mortgages for Home Buyers and Homeowners

Find mortgage programs and resources to get and manage a mortgage.


Finding a mortgage is one of the first steps involved in buying a home. The Department of Housing and Urban Development (HUD) is the nation's housing agency. They have a helpful list of 9 steps to buying a home, which includes figuring out how much you can afford, knowing your rights, shopping for a loan, making an offer, getting a home inspection, and much more.

Shop for a Loan

One of the first steps you'll take in buying a home is shopping for a loan. Learn about common types of home mortgages. There are many sites that can help you find a housing loan:

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Home Buying Programs

There are many home buying programs to help you:

  • Home Buying Programs in Your State – Find state or local government home buying programs in your state.
  • Good Neighbor Next Door – If you're a law enforcement officer, pre-kindergarten through 12th grade teacher, or a firefighter/emergency medical technician, this program allows you to become a homeowner. If approved, you'll receive a 50% discount off the list price of a home, on the condition that you commit to live in the property as a sole residence for 36 months.
  • Local Public Housing Agency – This program helps public housing residents own a home by converting rent into a mortgage payment.

Mortgage Calculator

Use these calculators to estimate your potential mortgage and costs. 

Check the tips that HUD provides to avoid loan fraud and predatory lenders. The Federal Reserve also has a great collection of featured publications and resources on homes and mortgages.

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Mortgage Refinancing

Consider refinancing your mortgage if you can get a rate that is at least one percentage point lower than your existing rate and if you plan to keep the new mortgage for several years. Learn more about refinancing your mortgage.

Mortgage Payment Assistance

  • Making Home Affordable – The Department of Treasury and HUD can help struggling homeowners get mortgage relief through a variety of programs.
  • Housing Counseling Agencies – HUD helps these agencies provide homeowners with free or low-cost advice on home related issues.
  • Reverse Mortgages – HUD provides answers to frequently asked questions about reverse mortgages.

Foreclosures

You can find more information on foreclosures on our Foreclosure Resources page and HUD's Avoiding Foreclosure page.

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The Form1040x

Form1040x Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. Form1040x Tax questions. Form1040x Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. Form1040x irs. Form1040x gov/pub544. Form1040x What's New Direct reporting on Schedule D. Form1040x   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. Form1040x If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. Form1040x For additional information, see Schedule D and Form 8949 in chapter 4. Form1040x Tax rate on net capital gain and qualified dividends. Form1040x   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Form1040x See Capital Gains Tax Rates in chapter 4. Form1040x Important Reminders Dispositions of U. Form1040x S. Form1040x real property interests by foreign persons. Form1040x  If you are a foreign person or firm and you sell or otherwise dispose of a U. Form1040x S. Form1040x real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). Form1040x Corporations, partnerships, trusts, and estates also may have to withhold on certain U. Form1040x S. Form1040x real property interests they distribute to you. Form1040x You must report these dispositions and distributions and any income tax withheld on your U. Form1040x S. Form1040x income tax return. Form1040x For more information on dispositions of U. Form1040x S. Form1040x real property interests, see Publication 519, U. Form1040x S. Form1040x Tax Guide for Aliens. Form1040x Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Form1040x Foreign source income. Form1040x  If you are a U. Form1040x S. Form1040x citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. Form1040x S. Form1040x law. Form1040x This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. Form1040x Photographs of missing children. Form1040x  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form1040x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Form1040x Introduction You dispose of property when any of the following occurs. Form1040x You sell property. Form1040x You exchange property for other property. Form1040x Your property is condemned or disposed of under threat of condemnation. Form1040x Your property is repossessed. Form1040x You abandon property. Form1040x You give property away. Form1040x This publication explains the tax rules that apply when you dispose of property. Form1040x It discusses the following topics. Form1040x How to figure a gain or loss. Form1040x Whether your gain or loss is ordinary or capital. Form1040x How to treat your gain or loss when you dispose of business property. Form1040x How to report a gain or loss. Form1040x This publication also explains whether your gain is taxable or your loss is deductible. Form1040x This publication does not discuss certain transactions covered in other IRS publications. Form1040x These include the following. Form1040x Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. Form1040x See chapter 4 of Publication 550, Investment Income and Expenses. Form1040x Sale of your main home. Form1040x See Publication 523, Selling Your Home. Form1040x Installment sales. Form1040x See Publication 537, Installment Sales. Form1040x Transfers of property at death. Form1040x See Publication 559, Survivors, Executors, and Administrators. Form1040x Forms to file. Form1040x   When you dispose of property, you usually will have to file one or more of the following forms. Form1040x Schedule D, Capital Gains and Losses. Form1040x Form 4797, Sales of Business Property. Form1040x Form 8824, Like-Kind Exchanges. Form1040x Form 8949, Sales and Other Dispositions of Capital Assets. Form1040x    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. Form1040x However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Form1040x Comments and suggestions. Form1040x   We welcome your comments about this publication and your suggestions for future editions. Form1040x   You can send your comments to the following address. Form1040x Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form1040x You can also send us comments from www. Form1040x irs. Form1040x gov/formspubs/. Form1040x Click on “More Information ” and then on “Give us feedback. Form1040x ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Form1040x Ordering forms and publications. Form1040x   Visit www. Form1040x irs. Form1040x gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Form1040x Internal Revenue Service 1201 N. Form1040x Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form1040x   If you have a tax question, check the information available on IRS. Form1040x gov or call 1-800-829-1040. Form1040x We cannot answer tax questions sent to either of the above addresses. Form1040x Prev  Up  Next   Home   More Online Publications