File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Income Tax Preparation Seniors

How Do You Amend Your Taxes Online1040ez Form2012 Income Tax FormsHow To File TaxesState Tax Forms FreeAmend 2012 TaxesIrs 1040x FormFree State And Federal Tax PreparationForm 1040 Es2012 Income Tax SoftwareWww Irs Gov Amended Tax ReturnForgot To File 2012 TaxesWww Irs Gov EitcTax Returns 2011Www Irs Gov Efile 941State Income Tax HelpCheapest State Tax Filing2009 10402012 Free Tax Filing OnlineIrs Form 1040ez InstructionsFree Tax Preparation H&r BlockHow Do I Efile My State TaxesH&r Block Online TaxTurbotax Deluxe Federal E File 2012 For Pc DownloadFree Taxes Online Federal And StateTurbotax Free For Military 20121040ez Instruction ManualFiling State Taxes OnlyFederal Amended Tax Return InstructionsHow To File Taxes Online1040ez Free1040ez Tax Form InstructionsFederal Ez FormForm 1040ez 2012Pa Ez FormFiling A Tax Return OnlineTax Return 2012Turbotax File 2010 Tax ReturnHow To File State Return For FreeWhere Can I File My State Taxes For Free

Income Tax Preparation Seniors

Income tax preparation seniors 5. Income tax preparation seniors   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Income tax preparation seniors You may be able to reduce your federal income tax by claiming one or more of these credits. Income tax preparation seniors Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Income tax preparation seniors For more information, see Publication 524, Credit for the Elderly or the Disabled. Income tax preparation seniors You can take the credit only if you file Form 1040 or Form 1040A. Income tax preparation seniors You cannot take the credit if you file Form 1040EZ or Form 1040NR. Income tax preparation seniors Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Income tax preparation seniors You are a qualified individual. Income tax preparation seniors Your income is not more than certain limits. Income tax preparation seniors  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Income tax preparation seniors   Qualified Individual You are a qualified individual for this credit if you are a U. Income tax preparation seniors S. Income tax preparation seniors citizen or resident alien, and either of the following applies. Income tax preparation seniors You were age 65 or older at the end of 2013. Income tax preparation seniors You were under age 65 at the end of 2013 and all three of the following statements are true. Income tax preparation seniors You retired on permanent and total disability (explained later). Income tax preparation seniors You received taxable disability income for 2013. Income tax preparation seniors On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Income tax preparation seniors Age 65. Income tax preparation seniors You are considered to be age 65 on the day before your 65th birthday. Income tax preparation seniors Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Income tax preparation seniors Figure 5-A. Income tax preparation seniors Are You a Qualified Individual? This image is too large to be displayed in the current screen. Income tax preparation seniors Please click the link to view the image. Income tax preparation seniors Figure 5-A, Are you a qualified individual? U. Income tax preparation seniors S. Income tax preparation seniors citizen or resident alien. Income tax preparation seniors   You must be a U. Income tax preparation seniors S. Income tax preparation seniors citizen or resident alien (or be treated as a resident alien) to take the credit. Income tax preparation seniors Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Income tax preparation seniors Exceptions. Income tax preparation seniors   You may be able to take the credit if you are a nonresident alien who is married to a U. Income tax preparation seniors S. Income tax preparation seniors citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Income tax preparation seniors S. Income tax preparation seniors resident alien. Income tax preparation seniors If you make that choice, both you and your spouse are taxed on your worldwide income. Income tax preparation seniors   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. Income tax preparation seniors S. Income tax preparation seniors citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Income tax preparation seniors S. Income tax preparation seniors resident alien for the entire year. Income tax preparation seniors In that case, you may be allowed to take the credit. Income tax preparation seniors   For information on these choices, see chapter 1 of Publication 519, U. Income tax preparation seniors S. Income tax preparation seniors Tax Guide for Aliens. Income tax preparation seniors Married persons. Income tax preparation seniors   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. Income tax preparation seniors 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. Income tax preparation seniors Head of household. Income tax preparation seniors   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Income tax preparation seniors See Publication 524 and Publication 501. Income tax preparation seniors Under age 65. Income tax preparation seniors   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 and have taxable disability income (discussed later under Disability income ). Income tax preparation seniors You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Income tax preparation seniors 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 end of the tax year. Income tax preparation seniors   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Income tax preparation seniors 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. Income tax preparation seniors Permanent and total disability. Income tax preparation seniors   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Income tax preparation seniors A 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. Income tax preparation seniors See Physician's statement , later. Income tax preparation seniors Substantial gainful activity. Income tax preparation seniors   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. Income tax preparation seniors   Full-time work (or part-time work done at the 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. Income tax preparation seniors   Substantial gainful activity is not work you do to take care of yourself or your home. Income tax preparation seniors It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Income tax preparation seniors However, doing this kind of work may show that you are able to engage in substantial gainful activity. Income tax preparation seniors    Figure 5-B. Income tax preparation seniors Income Limits IF your filing status is. Income tax preparation seniors . Income tax preparation seniors . Income tax preparation seniors THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Income tax preparation seniors . Income tax preparation seniors . Income tax preparation seniors OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Income tax preparation seniors . Income tax preparation seniors . Income tax preparation seniors 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 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-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      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Income tax preparation seniors Physician's statement. Income tax preparation seniors   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. Income tax preparation seniors   You do not have to file this statement with your tax return, but you must keep it for your records. Income tax preparation seniors The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Income tax preparation seniors Veterans. Income tax preparation seniors   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. Income tax preparation seniors VA Form 21-0172 must be signed by a person authorized by the VA to do so. Income tax preparation seniors You can get this form from your local VA regional office. Income tax preparation seniors Physician's statement obtained in earlier year. Income tax preparation seniors   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. Income tax preparation seniors For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Income tax preparation seniors If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Income tax preparation seniors   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Income tax preparation seniors Disability income. Income tax preparation seniors   If you are under age 65, you must also have taxable disability income to qualify for the credit. Income tax preparation seniors   Disability income must meet the following two requirements. Income tax preparation seniors It must be paid under your employer's accident or health plan or pension plan. Income tax preparation seniors It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Income tax preparation seniors Payments that are not disability income. Income tax preparation seniors   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Income tax preparation seniors 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. Income tax preparation seniors   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. Income tax preparation seniors Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Income tax preparation seniors Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Income tax preparation seniors Figuring the credit yourself. Income tax preparation seniors   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Income tax preparation seniors Next, fill out Schedule R (Form 1040A or 1040), Part III. Income tax preparation seniors Credit figured for you. Income tax preparation seniors   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Income tax preparation seniors If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Income tax preparation seniors Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Income tax preparation seniors The credit can be up to 35% of your expenses. Income tax preparation seniors To qualify, you must pay these expenses so you can work or look for work. Income tax preparation seniors If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Income tax preparation seniors If the correct information is not shown, the credit may be reduced or disallowed. Income tax preparation seniors You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Income tax preparation seniors For more information, see Publication 503, Child and Dependent Care Expenses. Income tax preparation seniors Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Income tax preparation seniors The EIC is available to persons with or without a qualifying child. Income tax preparation seniors Credit has no effect on certain welfare benefits. Income tax preparation seniors   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Income tax preparation seniors These programs include the following. Income tax preparation seniors Medicaid and supplemental security income (SSI). Income tax preparation seniors Supplemental Nutrition Assistance Program (food stamps). Income tax preparation seniors Low-income housing. Income tax preparation seniors Temporary Assistance for Needy Families (TANF). Income tax preparation seniors  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Income tax preparation seniors Check with your local benefit coordinator to find out if your refund will affect your benefits. Income tax preparation seniors Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Income tax preparation seniors The specific rules you must meet depend on whether you have a qualifying child. Income tax preparation seniors If you have a qualifying child, the rules in Parts A, B, and D apply to you. Income tax preparation seniors If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Income tax preparation seniors  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Income tax preparation seniors You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Income tax preparation seniors The sections that follow provide additional information for some of the rules. Income tax preparation seniors Adjusted gross income (AGI). Income tax preparation seniors   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Income tax preparation seniors Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Income tax preparation seniors Table 5-1. Income tax preparation seniors Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Income tax preparation seniors Second, you must meet all the rules in one of these columns, whichever applies. Income tax preparation seniors Third, you must meet the rule in this column. Income tax preparation seniors Part A. Income tax preparation seniors  Rules for Everyone Part B. Income tax preparation seniors  Rules If You Have a Qualifying Child Part C. Income tax preparation seniors  Rules If You Do Not Have a Qualifying Child Part D. Income tax preparation seniors  Figuring and Claiming the EIC 1. Income tax preparation seniors Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Income tax preparation seniors 2. Income tax preparation seniors You must have a valid social security number. Income tax preparation seniors  3. Income tax preparation seniors Your filing status cannot be “Married filing separately. Income tax preparation seniors ” 4. Income tax preparation seniors You must be a U. Income tax preparation seniors S. Income tax preparation seniors citizen or resident alien all year. Income tax preparation seniors  5. Income tax preparation seniors You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Income tax preparation seniors  6. Income tax preparation seniors Your investment income must be $3,300 or less. Income tax preparation seniors  7. Income tax preparation seniors You must have earned income. Income tax preparation seniors 8. Income tax preparation seniors Your child must meet the relationship, age, residency, and joint return tests. Income tax preparation seniors  9. Income tax preparation seniors Your qualifying child cannot be used by more than one person to claim the EIC. Income tax preparation seniors  10. Income tax preparation seniors You generally cannot be a qualifying child of another person. Income tax preparation seniors 11. Income tax preparation seniors You must be at least age 25 but under age 65. Income tax preparation seniors  12. Income tax preparation seniors You cannot be the dependent of another person. Income tax preparation seniors  13. Income tax preparation seniors You generally cannot be a qualifying child of another person. Income tax preparation seniors  14. Income tax preparation seniors You must have lived in the United States more than half of the year. Income tax preparation seniors 15. Income tax preparation seniors Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Income tax preparation seniors Social security number. Income tax preparation seniors   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Income tax preparation seniors Any qualifying child listed on Schedule EIC also must have a valid SSN. Income tax preparation seniors (See Qualifying child , later, if you have a qualifying child. Income tax preparation seniors )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Income tax preparation seniors An example of a federally funded benefit is Medicaid. Income tax preparation seniors Investment income. Income tax preparation seniors   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Income tax preparation seniors If your investment income is more than $3,300, you cannot claim the credit. Income tax preparation seniors For most people, investment income is the total of the following amounts. Income tax preparation seniors Taxable interest (line 8a of Form 1040 or 1040A). Income tax preparation seniors Tax-exempt interest (line 8b of Form 1040 or 1040A). Income tax preparation seniors Dividend income (line 9a of Form 1040 or 1040A). Income tax preparation seniors Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Income tax preparation seniors  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Income tax preparation seniors   For more information about investment income, see Publication 596, Earned Income Credit. Income tax preparation seniors Earned income. Income tax preparation seniors   Under Rule 7, you must have earned income to claim the EIC. Income tax preparation seniors Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Income tax preparation seniors Earned income includes all of the following types of income. Income tax preparation seniors Wages, salaries, tips, and other taxable employee pay. Income tax preparation seniors Employee pay is earned income only if it is taxable. Income tax preparation seniors Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Income tax preparation seniors But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Income tax preparation seniors Net earnings from self-employment. Income tax preparation seniors Gross income received as a statutory employee. Income tax preparation seniors Gross income defined. Income tax preparation seniors   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Income tax preparation seniors Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Income tax preparation seniors If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Income tax preparation seniors Self-employed persons. Income tax preparation seniors   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Income tax preparation seniors If you do not, you may not get all the credit to which you are entitled. Income tax preparation seniors Disability benefits. Income tax preparation seniors   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Income tax preparation seniors Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Income tax preparation seniors Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Income tax preparation seniors   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Income tax preparation seniors It does not matter whether you have reached minimum retirement age. Income tax preparation seniors If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Income tax preparation seniors Income that is not earned income. Income tax preparation seniors   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Income tax preparation seniors Do not include any of these items in your earned income. Income tax preparation seniors Workfare payments. Income tax preparation seniors   Nontaxable workfare payments are not earned income for the EIC. Income tax preparation seniors These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Income tax preparation seniors Qualifying child. Income tax preparation seniors   Under Rule 8, your child is a qualifying child if your child meets four tests. Income tax preparation seniors The four tests are: Relationship, Age, Residency, and Joint return. Income tax preparation seniors   The four tests are illustrated in Figure 5-C. Income tax preparation seniors See Publication 596 for more information about each test. Income tax preparation seniors Figure 5-C. Income tax preparation seniors Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Income tax preparation seniors . Income tax preparation seniors . Income tax preparation seniors Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . Income tax preparation seniors . Income tax preparation seniors . Income tax preparation seniors Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. Income tax preparation seniors . Income tax preparation seniors . Income tax preparation seniors Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Income tax preparation seniors . Income tax preparation seniors . Income tax preparation seniors Lived with you in the United States for more than half of 2013. Income tax preparation seniors  If the child did not live with you for the required time, see Publication 596 for more information. Income tax preparation seniors Figuring the EIC To figure the amount of your credit, you have two choices. Income tax preparation seniors Have the IRS figure the EIC for you. Income tax preparation seniors If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Income tax preparation seniors Figure the EIC yourself. Income tax preparation seniors If you want to do this, see How To Figure the EIC Yourself in Publication 596. Income tax preparation seniors Prev  Up  Next   Home   More Online Publications
Español

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Oklahoma Attorney General

Website: Oklahoma Attorney General

Address: Oklahoma Attorney General
Public Protection Unit
313 N.E. 21st St.
Oklahoma City, OK 73105

Phone Number: 405-521-3921 (Oklahoma City) 918-581-2885 (Tulsa)

Oklahoma Department of Consumer Credit

Website: Oklahoma Department of Consumer Credit

Address: Oklahoma Department of Consumer Credit
3613 N.W. 56th St., Suite 240
Oklahoma City, OK 73112-4512

Phone Number: 405-521-3653

Toll-free: 1-800-448-4904 (Consumer Hotline)

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

State Banking Department

Website: State Banking Department

Address: State Banking Department
2900 N. Lincoln Blvd.
Oklahoma City, OK 73105

Phone Number: 405-521-2782

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Assistance Division
Five Corporate Plaza
3625 N.W. 56th St., Suite 100
Oklahoma City, OK 73112

Phone Number: 405-521-2991

Toll-free: 1-800-522-0071 (OK)

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Securities

Website: Department of Securities

Address: Department of Securities
First National Center
120 N. Robinson Ave., Suite 860
Oklahoma City, OK 73102

Phone Number: 405-280-7700

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Corporation Commission

Website: Corporation Commission

Address: Corporation Commission
Consumer Services Division
PO Box 52000
Oklahoma City, OK 73152-2000

Phone Number: 405-522-0478

Toll-free: 1-800-522-8154 (OK)

Back to Top

The Income Tax Preparation Seniors

Income tax preparation seniors Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. Income tax preparation seniors Tax questions. Income tax preparation seniors Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. Income tax preparation seniors irs. Income tax preparation seniors gov/pub555. Income tax preparation seniors What's New Same-sex marriages. Income tax preparation seniors  For federal tax purposes, individuals of the same sex are married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Income tax preparation seniors The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Income tax preparation seniors However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Income tax preparation seniors The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Income tax preparation seniors S. Income tax preparation seniors territories and possessions. Income tax preparation seniors It means any domestic jurisdiction that has the legal authority to sanction marriages. Income tax preparation seniors The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Income tax preparation seniors If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Income tax preparation seniors However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. Income tax preparation seniors For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Income tax preparation seniors Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. Income tax preparation seniors gov. Income tax preparation seniors Important Reminder Photographs of missing children. Income tax preparation seniors  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Income tax preparation seniors Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Income tax preparation seniors You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Income tax preparation seniors Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. Income tax preparation seniors This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. Income tax preparation seniors Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Income tax preparation seniors If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. Income tax preparation seniors However, sometimes it can be to your advantage to file separate returns. Income tax preparation seniors If you and your spouse file separate returns, you have to determine your community income and your separate income. Income tax preparation seniors Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. Income tax preparation seniors See Death of spouse , later. Income tax preparation seniors Registered domestic partners. Income tax preparation seniors    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Income tax preparation seniors Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Income tax preparation seniors   Registered domestic partners are not married for federal tax purposes. Income tax preparation seniors They can use the single filing status, or if they qualify, the head of household filing status. Income tax preparation seniors    You can find answers to frequently asked questions by going to www. Income tax preparation seniors irs. Income tax preparation seniors gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. Income tax preparation seniors Comments and suggestions. Income tax preparation seniors    We welcome your comments about this publication and your suggestions for future editions. Income tax preparation seniors   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Income tax preparation seniors NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Income tax preparation seniors Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Income tax preparation seniors   You can send your comments from www. Income tax preparation seniors irs. Income tax preparation seniors gov/formspubs. Income tax preparation seniors Click on “More Information” and then on “Give us feedback on forms and publications. Income tax preparation seniors ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Income tax preparation seniors Ordering forms and publications. Income tax preparation seniors    Visit www. Income tax preparation seniors irs. Income tax preparation seniors gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Income tax preparation seniors Internal Revenue Service 1201 N. Income tax preparation seniors Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Income tax preparation seniors    If you have a tax question, check the information available on IRS. Income tax preparation seniors gov or call 1-800-829-1040. Income tax preparation seniors We cannot answer tax questions sent to either of the above addresses. Income tax preparation seniors Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Income tax preparation seniors Prev  Up  Next   Home   More Online Publications