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Free Irs State Tax Forms

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Free Irs State Tax Forms

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

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Snapshot of Charities & Other Tax-Exempt Organizations Statistics

This section contains statistical tables, articles, and other information on charities and other tax-exempt organizations.

Nonprofit charitable organizations are exempt under Section 501(c)(3) of the Internal Revenue Code. Other tax-exempt organizations covered in this section include those exempt under Sections 501(c)(4) through 501(c)(9). Descriptions of these organizations are below:

501(c)(3)

Religious, educational, charitable, scientific, or literary organizations; testing for public safety organizations. Also, organizations preventing cruelty to children or animals, or fostering national or international amateur sports competition

501(c)(4)

Civic leagues, social welfare organizations, and local associations of employees

501(c)(5)

Labor, agriculture, and horticultural organizations

501(c)(6)

Business leagues, chambers of commerce, and real estate boards

501(c)(7)

Social and recreational clubs

501(c)(8)

Fraternal beneficiary societies and associations

501(c)(9)

Voluntary employee beneficiary associations

Data are compiled from Form 990, Return of Organization Exempt from Income Tax, and Form 990-EZ.

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Forms 990 and Forms 990-EZ, please visit the Charities and Other Tax-Exempt Organizations Study Metadata page.
 


Statistical Tables

The following tables are available as Microsoft Excel®  files.  A free Excel viewer is available for download, if needed.

501(c)(3) Organizations:
 Form 990 - Balance Sheet and Income Statement Items
  Classified by: Size of Total Assets
  Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992  1991  1989  1988
 
 Form 990 - Functional Expenses
  Classified by: Size of Contributions Received
  Tax Years: 1996  1989  1988
 
 Form 990-EZ - Balance Sheet and Income Statement Items
  Classified by: Size of Total Assets
  Tax Years: 1996

 
501(c)(3) through 501(c)(9) Organizations:
Form 990 - Balance Sheet and Income Statement Items
  Classified by: Internal Revenue Code Section
  Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1995  1994  1993  1992  1991  1990  1989  1988
 
 Form 990Functional Expenses
  Classified by: Internal Revenue Code Section
  Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1995  1994  1993  1992  1991  1989  1988
 
 Form 990-EZ - Balance Sheet and Income Statement Items
  Classified by: Internal Revenue Code Section
  Tax Years: 2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1995  1994  1993  1992  1991  1990  1989

 
Excise Taxes Reported by Charities, Private Foundations, and Split-Interest Trusts on Form 4720
  Classified by: Type of Excise Tax
  Calendar Years: 2011  2010  2009  2008  2007  2006  2005  2004  2003

 

To make customized tables using this data, please visit the Statistics of Income Tax Stats Table Wizard.

 

Historical Tables:
Table 16:  Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Tax-Exempt Organization Business Income Tax Returns:  Selected Financial Data, Expanded
 Published as:   SOI Bulletin Historical Table 16

 

Projections
For selected tax returns, including the Form 990 (and 990-EZ), IRS's Office of Research produces annual forecasts of the number of returns that will be filed in future years.
  Projections of Returns to be Filed in Future Calendar Years
 

Publications and Papers

The following are available as PDF files. A free Adobe® reader is available for download, if needed.


Microdata Files

Microdata are individual organization-level data that can be used for research purposes.

The data are contained in ASCII flat files. Documentation to assist with the files is included. (Free Adobe Acrobat reader and Microsoft Excel viewer software is available for download, if needed.)
 

SOI Sample Data Files

This section contains microdata files for all Forms 990 and 990-EZ sampled for the annual SOI studies of tax-exempt organizations.

The annual samples include Internal Revenue Code section 501(c)(3) organizations and section 501(c)(4)–(9) organizations. Sampling rates ranged from 1 percent for small-asset classes to 100 percent for large-asset classes. Microdata records contain information on balance sheets and income statements, as well as weights (to estimate the population), for each organization.

To access the data, click on one of the following years to access a page with links to both data and documentation files.

2010  2009  2008  2007  2006  2005  2004  2003  2002  2001  2000  1999  1998  1997  1996  1995  1994  1993  1992  1991  1990  1989  1988  1987  1986  1985

To make customized tables using this data, please visit the Statistics of Income Tax Stats Table Wizard.
 

IRS Population Data

This page contains microdata files for all Forms 990, 990-EZ, and 990-PF returns filed by active organizations.  Data are from the IRS Exempt Organization Master File.


Other IRS Data and Related Links

For tax administration data on this topic, as well as other types of taxes, choose from the links below.

Return to Tax Stats home page

Page Last Reviewed or Updated: 27-Mar-2014

The Free Irs State Tax Forms

Free irs state tax forms Publication 541 - Introductory Material Table of Contents Reminder IntroductionTax questions. Free irs state tax forms Ordering forms and publications. Free irs state tax forms Useful Items - You may want to see: Reminder Photographs of missing children. Free irs state tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free irs state tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free irs state tax forms 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 irs state tax forms Introduction This publication provides supplemental federal income tax information for partnerships and partners. Free irs state tax forms It supplements the information provided in the Instructions for Form 1065, U. Free irs state tax forms S. Free irs state tax forms Return of Partnership Income, and the Partner's Instructions for Schedule K-1 (Form 1065). Free irs state tax forms Generally, a partnership does not pay tax on its income but “passes through” any profits or losses to its partners. Free irs state tax forms Partners must include partnership items on their tax returns. Free irs state tax forms For a discussion of business expenses a partnership can deduct, see Publication 535, Business Expenses. Free irs state tax forms Members of oil and gas partnerships should read about the deduction for depletion in chapter 9 of that publication. Free irs state tax forms Certain partnerships must have a tax matters partner (TMP) who is also a general partner. Free irs state tax forms For information on the rules for designating a TMP, see Designation of Tax Matters Partner (TMP) in the Form 1065 instructions and section 301. Free irs state tax forms 6231(a)(7)-1 of the regulations. Free irs state tax forms Many rules in this publication do not apply to partnerships that file Form 1065-B, U. Free irs state tax forms S. Free irs state tax forms Return of Income for Electing Large Partnerships. Free irs state tax forms For the rules that apply to these partnerships, see the instructions for Form 1065-B. Free irs state tax forms However, the partners of electing large partnerships can use the rules in this publication except as otherwise noted. Free irs state tax forms Withholding on foreign partner or firm. Free irs state tax forms   If a partnership acquires a U. Free irs state tax forms S. Free irs state tax forms real property interest from a foreign person or firm, the partnership may have to withhold tax on the amount it pays for the property (including cash, the fair market value of other property, and any assumed liability). Free irs state tax forms If a partnership has income effectively connected with a trade or business in the United States, it must withhold on the income allocable to its foreign partners. Free irs state tax forms A partnership may have to withhold tax on a foreign partner's distributive share of fixed or determinable income not effectively connected with a U. Free irs state tax forms S. Free irs state tax forms trade or business. Free irs state tax forms A partnership that fails to withhold may be held liable for the tax, applicable penalties, and interest. Free irs state tax forms   For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Free irs state tax forms Comments and suggestions. Free irs state tax forms   We welcome your comments about this publication and your suggestions for future editions. Free irs state tax forms   You can write to: Internal Revenue Service Tax Forms and Publications  SE:W:CAR:MP:TFP 1111 Constitution Ave. Free irs state tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free irs state tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free irs state tax forms    You can send us comments from www. Free irs state tax forms irs. Free irs state tax forms gov/formspubs. Free irs state tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. Free irs state tax forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free irs state tax forms Tax questions. Free irs state tax forms   If you have a tax question, check the information available at IRS. Free irs state tax forms gov or call 1-800-829-4933. Free irs state tax forms We cannot answer tax questions at the address listed above. Free irs state tax forms Ordering forms and publications. Free irs state tax forms    Visit www. Free irs state tax forms irs. Free irs state tax forms gov/formspubs to download forms and publications, call 1-800-829-3676, or write to one of the addresses shown under How To Get Tax Help in the back of this publication. Free irs state tax forms Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 505 Tax Withholding and Estimated Tax 535 Business Expenses 537 Installment Sales 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. Free irs state tax forms Prev  Up  Next   Home   More Online Publications