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Free E File

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

Employer ID Number (EIN)
An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. Find out if you need an EIN and how to apply for one.

Recordkeeping
Unless you are a professional bookkeeper, you probably don't like to spend valuable business time keeping records. But keeping good records can actually help you save money.

Business Name Change
Explanation for businesses on how to make a name change.

Businesses with Employees
If you operate a business and have employees, then this section has the information you will need. You will find resources on hiring, recordkeeping and other topics such as employment taxes, and wage reporting requirements.

Paying Independent Contractors
If you pay independent contractors, you may have to file Form 1099-MISC, Miscellaneous Income, to report payments for services performed for your trade or business.

What is Taxable and Nontaxable Income?
You can receive income in the form of money, property, or services. This section lists many kinds of income that are taxable or nontaxable.

Filing and Paying Your Business Taxes
This section discusses business taxes you may have to pay and the forms you may have to file. It also discusses taxpayer identification numbers.

e-File Form 940, 941 or 944 for Small Businesses
Learn your options for e-filing form 940, 941 or 944.

Estimated Taxes
Federal income tax is a pay-as-you-go tax. You must pay the tax as you earn or receive income during the year. There are two ways to pay as you go: withholding, and estimated taxes.

Business Expenses
You can deduct the cost of operating your business. These costs are known as business expenses. These are costs you do not have to capitalize or include in the cost of goods sold.

Business Tax Credits
A list of forms for claiming business tax credits, and a brief explanation about when carryovers, and credits cease.

Intangibles
Intangible Property is property that has value but cannot be seen or touched. Generally, you can either amortize or depreciate intangible property.

Avoiding Problems
This section provides links to resources to help the small business owner create a recordkeeping system, get the latest on the cash vs. accrual accounting methods, and tips on understanding their IRS notice, what to do if you haven’t filed a tax return, and how to recognize and avoid tax scams.

Closing a Business
There is more involved in closing your business than just locking the doors. This section provides procedures for getting out of business, including what forms to file and how to handle additional revenue received or expenses you may incur.

IRS Tax Calendar for Small Businesses and Self-Employed
The tax calendar is available for downloading and printing, or you can view it online.

Retirement Plans
The advantages of a retirement plan are numerous. There are economic, business and tax advantages for your business, for your employees and for you. A retirement plan may give you an important competitive edge in attracting and keeping the best employees - and help you plan for your own retirement years. Visit the IRS Video Portal and search keyword "retire" for a more information about choosing, operating and maintaining your retirement plan.

References/Related Topics

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Page Last Reviewed or Updated: 21-Feb-2014

The Free E File

Free e file Publication 542 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Photographs of missing children. Free e file  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free e file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free e file 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. Free e file Introduction This publication discusses the general tax laws that apply to ordinary domestic corporations. Free e file It explains the tax law in plain language so it will be easier to understand. Free e file However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Free e file Note. Free e file This publication is not revised on an annual basis. Free e file To find changes that may affect current year returns, see the instructions for your income tax return for the current year; and Changes to Current Forms and Publications at www. Free e file irs. Free e file gov/formspubs. Free e file Comments and suggestions. Free e file   We welcome your comments about this publication and your suggestions for future editions. Free e file   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Free e file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free e file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free e file   You can email us at *taxforms@irs. Free e file gov (The asterisk must be included in the address). Free e file Please put “Publications Comment” on the subject line. Free e file You can also send us comments at www. Free e file irs. Free e file gov/formspubs/. Free e file Select “Comment on Tax Forms and Publications” under “Information about. Free e file ” Although we cannot respond individually to each comment, we do appreciate your feedback and will consider your comments as we revise our tax products. Free e file Tax questions. Free e file   If you have a tax question, visit IRS. Free e file gov or call 1-800-829-1040. Free e file We cannot answer tax questions at either of the addresses listed above. Free e file Ordering forms and publications. Free e file   Visit www. Free e file irs. Free e file gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown under How to Get Tax Help, later in this publication. Free e file Additional forms. Free e file   A list of other forms and statements that a corporation may need to file is included at the end of this publication. Free e file Useful Items - You may want to see: Publication 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 535 Business Expenses 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 925 Passive Activity and At-Risk Rules 946 How to Depreciate Property Prev  Up  Next   Home   More Online Publications