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H&r Block 2011 Tax Return

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H&r Block 2011 Tax Return

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Understanding your CP504B Notice

You have an unpaid amount due on your account. If you do not pay the amount due immediately, the
IRS will seize (levy) certain property or rights to property and apply it to pay the
amount you owe.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it explains your due date, amount due, and payment options.
  • Make your payment by your due date. Go to the payments page to find out more about your payment options.

You may want to...


Answers to Common Questions

What is the notice telling me?
This notice is telling you that we intend to issue a levy against certain property or rights to property because you still have a balance due on one of your tax accounts. You must pay this amount immediately to avoid this. It is also telling you that we will begin searching for other assets on which to issue a levy. We may also file a Federal Tax Lien, if we have not already done so.

What do I have to do?
Pay the amount due shown on the notice. Mail us your payment in the envelope we sent you. Include the bottom part of the notice to make sure we correctly credit your account.

If you can't pay the whole amount now, call us at the number printed at the top of the notice to see if you qualify for an installment agreement.

How much time do I have?
You should pay your balance due by the due date shown on your notice.

What happens if I don't pay or contact the IRS?
If you don't pay the amount due, we may send you a notice giving you a right to a hearing before the IRS Office of Appeals if you have not already received such a notice. We may then seize ("levy") your property or rights to property. Property includes:

  • Wages, real estate commissions, and other income
  • Bank accounts
  • Business assets
  • Personal assets (including your car and home)
  • Social Security benefits

This is your notice of intent to levy as required by Internal Revenue Code section 6331(d).

If you don't pay the amount due or call us to make payment arrangements, we can file a Notice of Federal Tax Lien on your property at any time, if we haven’t already done so.

If the lien is in place, you may find it difficult to sell or borrow against your property. The tax lien would also appear on your credit report ― which may harm your credit rating ― and your creditors would also be publicly notified that the IRS has priority to seize your property.

Who should I contact?
If you have any questions about the notice, call us at the number printed at the top of the notice. A customer service representative will assist you.

What if I don't agree or have already taken corrective action?
If you do not agree with this notice, contact us immediately at the number printed at the top of the notice. We will do our best to help you. If you have already paid this liability or arranged to pay it with an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.

Page Last Reviewed or Updated: 05-Mar-2014

The H&r Block 2011 Tax Return

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