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H And R Block Tax

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H And R Block Tax

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

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Annapolis 190 Admiral Cochrane Dr.
Annapolis, MD 21401

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(301) 695-7615
Baltimore 31 Hopkins Plaza
Baltimore, MD 21201

Monday-Friday - 8:30 a.m.- 4:30 p.m.


Services Provided

(410) 962-7969 
Frederick  201 Thomas- Johnson Dr.
Frederick, MD 21702 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.) 

 

Services Provided

(301) 695-7615 
Hagerstown  1260 Maryland Ave.
Hagerstown, MD 21740 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.) 

 

Services Provided

(301) 797-6624 
Landover  8401 Corporate Dr.
Landover, MD 20785 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 
(Closed for lunch 12:30 p.m. - 1:30 p.m.)


Services Provided

(240) 613-7952 
LaVale  14701 National Highway 
LaVale, MD 21502 

Monday-Friday - 8:30 a.m.- 2:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)
 

Services Provided

(301) 729-6397 
Salisbury  212 West Main St.
Salisbury, MD 21801 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 


Services Provided

(410) 677-6718
Wheaton  11510 Georgia Ave.
Wheaton, MD 20902 

Monday-Friday - 8:30 a.m.- 4:30 p.m. 

 

Services Provided

(240) 613-8976 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (443) 853-6000 in Baltimore or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
Fallon Federal Building
31 Hopkins Plaza, Room 1432
Baltimore, MD 21201

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The H And R Block Tax

H and r block tax Index A Assistance (see Tax help) C Capital construction fund, Capital Construction Fund Comments, Comments and suggestions. H and r block tax F Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) S Suggestions, Comments and suggestions. H and r block tax T Tax help, How To Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. H and r block tax TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications