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Freetaxusa 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. Freetaxusa Determine Initial Amount Step 2. Freetaxusa Total Certain Nontaxable Pensions and Benefits Step 3. Freetaxusa Determine Excess Adjusted Gross Income Step 4. Freetaxusa Determine the Total of Steps 2 and 3 Step 5. Freetaxusa 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. Freetaxusa You are a qualified individual. Freetaxusa Your income is not more than certain limits. Freetaxusa You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Freetaxusa Use Figure A first to see if you are a qualified individual. Freetaxusa If you are, go to Table 1 to make sure your income is not too high to take the credit. Freetaxusa You can take the credit only if you file Form 1040 or Form 1040A. Freetaxusa You cannot take the credit if you file Form 1040EZ or Form 1040NR. Freetaxusa Qualified Individual You are a qualified individual for this credit if you are a U. Freetaxusa S. Freetaxusa citizen or resident alien, and either of the following applies. Freetaxusa You were age 65 or older at the end of 2013. Freetaxusa You were under age 65 at the end of 2013 and all three of the following statements are true. Freetaxusa You retired on permanent and total disability (explained later). Freetaxusa You received taxable disability income for 2013. Freetaxusa On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Freetaxusa Age 65. Freetaxusa   You are considered to be age 65 on the day before your 65th birthday. Freetaxusa As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Freetaxusa U. Freetaxusa S. Freetaxusa Citizen or Resident Alien You must be a U. Freetaxusa S. Freetaxusa citizen or resident alien (or be treated as a resident alien) to take the credit. Freetaxusa Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Freetaxusa Exceptions. Freetaxusa   You may be able to take the credit if you are a nonresident alien who is married to a U. Freetaxusa S. Freetaxusa citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Freetaxusa S. Freetaxusa resident alien. Freetaxusa If you make that choice, both you and your spouse are taxed on your worldwide incomes. Freetaxusa   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. Freetaxusa S. Freetaxusa citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Freetaxusa S. Freetaxusa resident alien for the entire year. Freetaxusa In that case, you may be allowed to take the credit. Freetaxusa   For information on these choices, see chapter 1 of Publication 519, U. Freetaxusa S. Freetaxusa Tax Guide for Aliens. Freetaxusa 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. Freetaxusa 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. Freetaxusa Head of household. Freetaxusa   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. Freetaxusa You file a separate return. Freetaxusa You paid more than half the cost of keeping up your home during the tax year. Freetaxusa 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. Freetaxusa (See Temporary absences under Head of Household in Publication 501. Freetaxusa ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Freetaxusa 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. Freetaxusa 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. Freetaxusa For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Freetaxusa Figure A. Freetaxusa Are You a Qualified Individual? Please click here for the text description of the image. Freetaxusa 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 ). Freetaxusa 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. Freetaxusa Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Freetaxusa 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. Freetaxusa You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Freetaxusa Permanent and total disability. Freetaxusa    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Freetaxusa 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. Freetaxusa See Physician's statement , later. Freetaxusa Substantial gainful activity. Freetaxusa   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. Freetaxusa 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. Freetaxusa   Substantial gainful activity is not work you do to take care of yourself or your home. Freetaxusa It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Freetaxusa However, doing this kind of work may show that you are able to engage in substantial gainful activity. Freetaxusa    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Freetaxusa   The following examples illustrate the tests of substantial gainful activity. Freetaxusa Example 1. Freetaxusa Trisha, a sales clerk, retired on disability. Freetaxusa She is 53 years old and now works as a full-time babysitter for the minimum wage. Freetaxusa 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. Freetaxusa She cannot take the credit because she is able to engage in substantial gainful activity. Freetaxusa Example 2. Freetaxusa Tom, a bookkeeper, retired on disability. Freetaxusa He is 59 years old and now drives a truck for a charitable organization. Freetaxusa He sets his own hours and is not paid. Freetaxusa Duties of this nature generally are performed for pay or profit. Freetaxusa Some weeks he works 10 hours, and some weeks he works 40 hours. Freetaxusa Over the year he averages 20 hours a week. Freetaxusa The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Freetaxusa This is true even though Tom is not paid and he sets his own hours. Freetaxusa He cannot take the credit. Freetaxusa Example 3. Freetaxusa John, who retired on disability, took a job with a former employer on a trial basis. Freetaxusa The purpose of the job was to see if John could do the work. Freetaxusa The trial period lasted for 6 months during which John was paid the minimum wage. Freetaxusa Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Freetaxusa The activity was gainful because John was paid at least the minimum wage. Freetaxusa But the activity was not substantial because his duties were nonproductive. Freetaxusa These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Freetaxusa Example 4. Freetaxusa Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Freetaxusa Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Freetaxusa Joan can select the time of day when she feels most fit to work. Freetaxusa 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. Freetaxusa The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Freetaxusa Sheltered employment. Freetaxusa   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Freetaxusa These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Freetaxusa   Compared to commercial employment, pay is lower for sheltered employment. Freetaxusa Therefore, one usually does not look for sheltered employment if he or she can get other employment. Freetaxusa The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Freetaxusa Physician's statement. Freetaxusa   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. Freetaxusa You can use the statement in the Instructions for Schedule R. Freetaxusa   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Freetaxusa Veterans. Freetaxusa    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. Freetaxusa VA Form 21-0172 must be signed by a person authorized by the VA to do so. Freetaxusa You can get this form from your local VA regional office. Freetaxusa Physician's statement obtained in earlier year. Freetaxusa   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. Freetaxusa For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Freetaxusa If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Freetaxusa   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. Freetaxusa Disability income. Freetaxusa   If you are under age 65, you must also have taxable disability income to qualify for the credit. Freetaxusa Disability income must meet both of the following requirements. Freetaxusa It must be paid under your employer's accident or health plan or pension plan. Freetaxusa 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. Freetaxusa Payments that are not disability income. Freetaxusa    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Freetaxusa 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. Freetaxusa    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. Freetaxusa Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Freetaxusa Income Limits To determine if you can claim the credit, you must consider two income limits. Freetaxusa The first limit is the amount of your adjusted gross income (AGI). Freetaxusa The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Freetaxusa The limits are shown in Table 1. Freetaxusa 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. Freetaxusa See Figuring the Credit Yourself , later. Freetaxusa Table 1. Freetaxusa 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. Freetaxusa . Freetaxusa . Freetaxusa     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Freetaxusa . Freetaxusa . Freetaxusa   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. Freetaxusa 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. Freetaxusa Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Freetaxusa See Figuring the Credit Yourself , next. Freetaxusa If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Freetaxusa 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. Freetaxusa If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Freetaxusa If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Freetaxusa Attach Schedule R to your return. Freetaxusa Table 2. Freetaxusa Initial Amounts IF your filing status is. Freetaxusa . Freetaxusa . Freetaxusa   THEN enter on line 10 of Schedule R. Freetaxusa . Freetaxusa . Freetaxusa 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. Freetaxusa     2 Amount cannot be more than your combined taxable disability income. Freetaxusa     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Freetaxusa   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Freetaxusa Next, fill out Schedule R, Part III. Freetaxusa If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Freetaxusa 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. Freetaxusa There are five steps in Part III to determine the amount of your credit. Freetaxusa Determine your initial amount (lines 10–12). Freetaxusa Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Freetaxusa Determine your excess adjusted gross income (lines 14–17). Freetaxusa Determine the total of steps 2 and 3 (line 18). Freetaxusa Determine your credit (lines 19–22). Freetaxusa These steps are discussed in more detail next. Freetaxusa Step 1. Freetaxusa Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Freetaxusa See Table 2. Freetaxusa Your initial amount is on line 12. Freetaxusa Initial amounts for persons under age 65. Freetaxusa   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Freetaxusa Special rules for joint returns. Freetaxusa   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. Freetaxusa   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. Freetaxusa Step 2. Freetaxusa 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. Freetaxusa You must reduce your initial amount by these payments. Freetaxusa Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Freetaxusa If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Freetaxusa 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. Freetaxusa Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Freetaxusa Nontaxable social security payments. Freetaxusa 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. Freetaxusa (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. Freetaxusa ) Nontaxable railroad retirement pension payments treated as social security. Freetaxusa This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Freetaxusa Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Freetaxusa (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. Freetaxusa ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Freetaxusa (Do not include amounts that are a return of your cost of a pension or annuity. Freetaxusa These amounts do not reduce your initial amount. Freetaxusa ) You should be sure to take into account all of the nontaxable amounts you receive. Freetaxusa These amounts are verified by the IRS through information supplied by other government agencies. Freetaxusa Step 3. Freetaxusa Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Freetaxusa Figure your excess adjusted gross income on lines 14–17. Freetaxusa You figure your excess adjusted gross income as follows. Freetaxusa Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Freetaxusa $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. Freetaxusa Divide the result of (1) by 2. Freetaxusa Step 4. Freetaxusa 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). Freetaxusa Step 5. Freetaxusa 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% (. Freetaxusa 15). Freetaxusa In certain cases, the amount of your credit may be limited. Freetaxusa See Limit on credit , later. Freetaxusa Example. Freetaxusa You are 66 years old and your spouse is 64. Freetaxusa Your spouse is not disabled. Freetaxusa You file a joint return on Form 1040. Freetaxusa Your adjusted gross income is $14,630. Freetaxusa Together you received $3,200 from social security, which was nontaxable. Freetaxusa You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Freetaxusa Initial amount (line 12) $5,000 2. Freetaxusa Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Freetaxusa Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Freetaxusa Add (2) and (3) (line 18) 5,515 5. Freetaxusa 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. Freetaxusa Limit on credit. Freetaxusa   The amount of credit you can claim is generally limited to the amount of your tax. Freetaxusa Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Freetaxusa Examples The following examples illustrate the credit for the elderly or the disabled. Freetaxusa The initial amounts are taken from Table 2, earlier. Freetaxusa Example 1. Freetaxusa James Davis is 58 years old, single, and files Form 1040A. Freetaxusa In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Freetaxusa He got the required physician's statement in 2011 and kept it with his tax records. Freetaxusa His physician signed on line B of the statement. Freetaxusa This year James checks the box in Schedule R, Part II. Freetaxusa He does not need to get another statement for 2013. Freetaxusa 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). Freetaxusa He figures the credit on Schedule R as follows: 1. Freetaxusa Initial amount   $5,000 2. Freetaxusa Taxable disability pension   11,400 3. Freetaxusa Smaller of line 1 or line 2   5,000 4. Freetaxusa Nontaxable social security  benefits $1,500     5. Freetaxusa Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Freetaxusa Add lines 4 and 5   3,500 7. Freetaxusa Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Freetaxusa Multiply line 7 by 15% (. Freetaxusa 15)   225 9. Freetaxusa Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Freetaxusa Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Freetaxusa The Schedule R for James Davis is not shown. Freetaxusa Example 2. Freetaxusa William White is 53. Freetaxusa His wife Helen is 49. Freetaxusa William had a stroke 3 years ago and retired on permanent and total disability. Freetaxusa He is still permanently and totally disabled because of the stroke. Freetaxusa In November, Helen was injured in an accident at work and retired on permanent and total disability. Freetaxusa William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Freetaxusa Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Freetaxusa Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Freetaxusa They do not itemize deductions. Freetaxusa They do not have any amounts that would increase their standard deduction. Freetaxusa Helen's doctor completed the physician's statement in the Instructions for Schedule R. Freetaxusa Helen is not required to include the statement with their return, but she must keep it for her records. Freetaxusa William got a physician's statement for the year he had the stroke. Freetaxusa His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Freetaxusa William has kept the physician's statement with his records. Freetaxusa He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Freetaxusa William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Freetaxusa They attach Schedule R to their Form 1040 and enter $41 on line 53. Freetaxusa They check box c on line 53 and enter “Sch R” on the line next to that box. Freetaxusa See their filled-in Schedule R and Helen's filled-in physician's statement, later. Freetaxusa 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. Freetaxusa A person is permanently and totally disabled if both of the following apply:   1. Freetaxusa He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Freetaxusa   2. Freetaxusa 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. Freetaxusa Physician's Statement     I certify that Helen A. Freetaxusa 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. Freetaxusa If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Freetaxusa 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. Freetaxusa Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Freetaxusa Doctor 1900 Green St. Freetaxusa , Hometown, MD 20000         This image is too large to be displayed in the current screen. Freetaxusa Please click the link to view the image. Freetaxusa Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Freetaxusa Please click the link to view the image. Freetaxusa 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. Freetaxusa 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. Freetaxusa Free help with your tax return. Freetaxusa   Free help in preparing your return is available nationwide from IRS-certified volunteers. Freetaxusa The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Freetaxusa The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Freetaxusa 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. Freetaxusa Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Freetaxusa To find the nearest VITA or TCE site, visit IRS. Freetaxusa gov or call 1-800-906-9887. Freetaxusa   As part of the TCE program, AARP offers the Tax-Aide counseling program. Freetaxusa To find the nearest AARP Tax-Aide site, visit AARP's website at www. Freetaxusa aarp. Freetaxusa org/money/taxaide or call 1-888-227-7669. Freetaxusa   For more information on these programs, go to IRS. Freetaxusa gov and enter “VITA” in the search box. Freetaxusa Internet. Freetaxusa IRS. Freetaxusa gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Freetaxusa Apply for an Employer Identification Number (EIN). Freetaxusa Go to IRS. Freetaxusa gov and enter Apply for an EIN in the search box. Freetaxusa Request an Electronic Filing PIN by going to IRS. Freetaxusa gov and entering Electronic Filing PIN in the search box. Freetaxusa Check the status of your 2013 refund with Where's My Refund? Go to IRS. Freetaxusa 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. Freetaxusa 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. Freetaxusa Check the status of your amended return. Freetaxusa Go to IRS. Freetaxusa gov and enter Where's My Amended Return in the search box. Freetaxusa Download forms, instructions, and publications, including some accessible versions. Freetaxusa Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Freetaxusa gov or IRS2Go. Freetaxusa Tax return and tax account transcripts are generally available for the current year and past three years. Freetaxusa Figure your income tax withholding with the IRS Withholding Calculator on IRS. Freetaxusa gov. Freetaxusa 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. Freetaxusa Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Freetaxusa gov. Freetaxusa Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Freetaxusa gov or IRS2Go. Freetaxusa Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Freetaxusa An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Freetaxusa Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Freetaxusa If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Freetaxusa Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Freetaxusa Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Freetaxusa gov. Freetaxusa 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. Freetaxusa The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Freetaxusa Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Freetaxusa AARP offers the Tax-Aide counseling program as part of the TCE program. Freetaxusa Visit AARP's website to find the nearest Tax-Aide location. Freetaxusa Research your tax questions. Freetaxusa Search publications and instructions by topic or keyword. Freetaxusa Read the Internal Revenue Code, regulations, or other official guidance. Freetaxusa Read Internal Revenue Bulletins. Freetaxusa Sign up to receive local and national tax news by email. Freetaxusa Phone. Freetaxusa You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Freetaxusa Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Freetaxusa 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. Freetaxusa Call to locate the nearest volunteer help site, 1-800-906-9887. Freetaxusa 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. Freetaxusa The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Freetaxusa Most VITA and TCE sites offer free electronic filing. Freetaxusa Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Freetaxusa Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Freetaxusa Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Freetaxusa The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Freetaxusa 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. Freetaxusa 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. Freetaxusa Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Freetaxusa Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Freetaxusa Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Freetaxusa 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). Freetaxusa You should receive your order within 10 business days. Freetaxusa Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Freetaxusa Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Freetaxusa Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Freetaxusa Call to ask tax questions, 1-800-829-1040. Freetaxusa Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Freetaxusa The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Freetaxusa These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Freetaxusa gsa. Freetaxusa gov/fedrelay. Freetaxusa Walk-in. Freetaxusa You can find a selection of forms, publications and services — in-person, face-to-face. Freetaxusa Products. Freetaxusa You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Freetaxusa Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Freetaxusa Services. Freetaxusa You can walk in to your local TAC most business days for personal, face-to-face tax help. Freetaxusa An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Freetaxusa 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. Freetaxusa No appointment is necessary—just walk in. Freetaxusa Before visiting, check www. Freetaxusa irs. Freetaxusa gov/localcontacts for hours of operation and services provided. Freetaxusa Mail. Freetaxusa You can send your order for forms, instructions, and publications to the address below. Freetaxusa You should receive a response within 10 business days after your request is received. Freetaxusa  Internal Revenue Service 1201 N. Freetaxusa Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Freetaxusa   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Freetaxusa Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Freetaxusa What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Freetaxusa 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. Freetaxusa You face (or your business is facing) an immediate threat of adverse action. Freetaxusa You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Freetaxusa   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. Freetaxusa Here's why we can help: TAS is an independent organization within the IRS. Freetaxusa Our advocates know how to work with the IRS. Freetaxusa Our services are free and tailored to meet your needs. Freetaxusa We have offices in every state, the District of Columbia, and Puerto Rico. Freetaxusa 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. Freetaxusa irs. Freetaxusa gov/advocate, or call us toll-free at 1-877-777-4778. Freetaxusa How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Freetaxusa If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Freetaxusa irs. Freetaxusa gov/sams. Freetaxusa Low Income Taxpayer Clinics. Freetaxusa   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. Freetaxusa Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Freetaxusa Visit www. Freetaxusa TaxpayerAdvocate. Freetaxusa irs. Freetaxusa gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Freetaxusa Prev  Up  Next   Home   More Online Publications
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Freetaxusa 16. Freetaxusa   Rulings Program The IRS has a program for assisting taxpayers who have technical problems with tax laws and regulations. Freetaxusa The IRS will answer inquiries from individuals and organizations about the tax effect of their acts or transactions. Freetaxusa The National Office of the IRS issues rulings on those matters. Freetaxusa A ruling is a written statement to a taxpayer that interprets and applies tax laws to the taxpayer's specific set of facts. Freetaxusa There are also determination letters issued by IRS directors and information letters issued by IRS directors or the National Office. Freetaxusa There is a fee for most types of determination letters and rulings. Freetaxusa For complete information on the rulings program, see the first Internal Revenue Bulletin published each year. Freetaxusa Prev  Up  Next   Home   More Online Publications