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1040ez 2014 Forms

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1040ez 2014 Forms

1040ez 2014 forms 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. 1040ez 2014 forms Determine Initial Amount Step 2. 1040ez 2014 forms Total Certain Nontaxable Pensions and Benefits Step 3. 1040ez 2014 forms Determine Excess Adjusted Gross Income Step 4. 1040ez 2014 forms Determine the Total of Steps 2 and 3 Step 5. 1040ez 2014 forms 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. 1040ez 2014 forms You are a qualified individual. 1040ez 2014 forms Your income is not more than certain limits. 1040ez 2014 forms You can use Figure A and Table 1 as guides to see if you are eligible for the credit. 1040ez 2014 forms Use Figure A first to see if you are a qualified individual. 1040ez 2014 forms If you are, go to Table 1 to make sure your income is not too high to take the credit. 1040ez 2014 forms You can take the credit only if you file Form 1040 or Form 1040A. 1040ez 2014 forms You cannot take the credit if you file Form 1040EZ or Form 1040NR. 1040ez 2014 forms Qualified Individual You are a qualified individual for this credit if you are a U. 1040ez 2014 forms S. 1040ez 2014 forms citizen or resident alien, and either of the following applies. 1040ez 2014 forms You were age 65 or older at the end of 2013. 1040ez 2014 forms You were under age 65 at the end of 2013 and all three of the following statements are true. 1040ez 2014 forms You retired on permanent and total disability (explained later). 1040ez 2014 forms You received taxable disability income for 2013. 1040ez 2014 forms On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 1040ez 2014 forms Age 65. 1040ez 2014 forms   You are considered to be age 65 on the day before your 65th birthday. 1040ez 2014 forms As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 1040ez 2014 forms U. 1040ez 2014 forms S. 1040ez 2014 forms Citizen or Resident Alien You must be a U. 1040ez 2014 forms S. 1040ez 2014 forms citizen or resident alien (or be treated as a resident alien) to take the credit. 1040ez 2014 forms Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 1040ez 2014 forms Exceptions. 1040ez 2014 forms   You may be able to take the credit if you are a nonresident alien who is married to a U. 1040ez 2014 forms S. 1040ez 2014 forms citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 1040ez 2014 forms S. 1040ez 2014 forms resident alien. 1040ez 2014 forms If you make that choice, both you and your spouse are taxed on your worldwide incomes. 1040ez 2014 forms   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. 1040ez 2014 forms S. 1040ez 2014 forms citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 1040ez 2014 forms S. 1040ez 2014 forms resident alien for the entire year. 1040ez 2014 forms In that case, you may be allowed to take the credit. 1040ez 2014 forms   For information on these choices, see chapter 1 of Publication 519, U. 1040ez 2014 forms S. 1040ez 2014 forms Tax Guide for Aliens. 1040ez 2014 forms Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. 1040ez 2014 forms However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. 1040ez 2014 forms Head of household. 1040ez 2014 forms   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. 1040ez 2014 forms You file a separate return. 1040ez 2014 forms You paid more than half the cost of keeping up your home during the tax year. 1040ez 2014 forms 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. 1040ez 2014 forms (See Temporary absences under Head of Household in Publication 501. 1040ez 2014 forms ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. 1040ez 2014 forms 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. 1040ez 2014 forms 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. 1040ez 2014 forms For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 1040ez 2014 forms Figure A. 1040ez 2014 forms Are You a Qualified Individual? Please click here for the text description of the image. 1040ez 2014 forms 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 ). 1040ez 2014 forms You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. 1040ez 2014 forms Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 1040ez 2014 forms If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. 1040ez 2014 forms You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. 1040ez 2014 forms Permanent and total disability. 1040ez 2014 forms    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 1040ez 2014 forms A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. 1040ez 2014 forms See Physician's statement , later. 1040ez 2014 forms Substantial gainful activity. 1040ez 2014 forms   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. 1040ez 2014 forms Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. 1040ez 2014 forms   Substantial gainful activity is not work you do to take care of yourself or your home. 1040ez 2014 forms It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 1040ez 2014 forms However, doing this kind of work may show that you are able to engage in substantial gainful activity. 1040ez 2014 forms    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. 1040ez 2014 forms   The following examples illustrate the tests of substantial gainful activity. 1040ez 2014 forms Example 1. 1040ez 2014 forms Trisha, a sales clerk, retired on disability. 1040ez 2014 forms She is 53 years old and now works as a full-time babysitter for the minimum wage. 1040ez 2014 forms 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. 1040ez 2014 forms She cannot take the credit because she is able to engage in substantial gainful activity. 1040ez 2014 forms Example 2. 1040ez 2014 forms Tom, a bookkeeper, retired on disability. 1040ez 2014 forms He is 59 years old and now drives a truck for a charitable organization. 1040ez 2014 forms He sets his own hours and is not paid. 1040ez 2014 forms Duties of this nature generally are performed for pay or profit. 1040ez 2014 forms Some weeks he works 10 hours, and some weeks he works 40 hours. 1040ez 2014 forms Over the year he averages 20 hours a week. 1040ez 2014 forms The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. 1040ez 2014 forms This is true even though Tom is not paid and he sets his own hours. 1040ez 2014 forms He cannot take the credit. 1040ez 2014 forms Example 3. 1040ez 2014 forms John, who retired on disability, took a job with a former employer on a trial basis. 1040ez 2014 forms The purpose of the job was to see if John could do the work. 1040ez 2014 forms The trial period lasted for 6 months during which John was paid the minimum wage. 1040ez 2014 forms Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. 1040ez 2014 forms The activity was gainful because John was paid at least the minimum wage. 1040ez 2014 forms But the activity was not substantial because his duties were nonproductive. 1040ez 2014 forms These facts do not, by themselves, show that John is able to engage in substantial gainful activity. 1040ez 2014 forms Example 4. 1040ez 2014 forms Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. 1040ez 2014 forms Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. 1040ez 2014 forms Joan can select the time of day when she feels most fit to work. 1040ez 2014 forms 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. 1040ez 2014 forms The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. 1040ez 2014 forms Sheltered employment. 1040ez 2014 forms   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. 1040ez 2014 forms These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. 1040ez 2014 forms   Compared to commercial employment, pay is lower for sheltered employment. 1040ez 2014 forms Therefore, one usually does not look for sheltered employment if he or she can get other employment. 1040ez 2014 forms The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. 1040ez 2014 forms Physician's statement. 1040ez 2014 forms   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. 1040ez 2014 forms You can use the statement in the Instructions for Schedule R. 1040ez 2014 forms   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. 1040ez 2014 forms Veterans. 1040ez 2014 forms    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. 1040ez 2014 forms VA Form 21-0172 must be signed by a person authorized by the VA to do so. 1040ez 2014 forms You can get this form from your local VA regional office. 1040ez 2014 forms Physician's statement obtained in earlier year. 1040ez 2014 forms   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. 1040ez 2014 forms For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. 1040ez 2014 forms If you meet the required conditions, check the box on your Schedule R, Part II, line 2. 1040ez 2014 forms   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. 1040ez 2014 forms Disability income. 1040ez 2014 forms   If you are under age 65, you must also have taxable disability income to qualify for the credit. 1040ez 2014 forms Disability income must meet both of the following requirements. 1040ez 2014 forms It must be paid under your employer's accident or health plan or pension plan. 1040ez 2014 forms It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. 1040ez 2014 forms Payments that are not disability income. 1040ez 2014 forms    Any payment you receive from a plan that does not provide for disability retirement is not disability income. 1040ez 2014 forms Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. 1040ez 2014 forms    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. 1040ez 2014 forms Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. 1040ez 2014 forms Income Limits To determine if you can claim the credit, you must consider two income limits. 1040ez 2014 forms The first limit is the amount of your adjusted gross income (AGI). 1040ez 2014 forms The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. 1040ez 2014 forms The limits are shown in Table 1. 1040ez 2014 forms 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. 1040ez 2014 forms See Figuring the Credit Yourself , later. 1040ez 2014 forms Table 1. 1040ez 2014 forms 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. 1040ez 2014 forms . 1040ez 2014 forms . 1040ez 2014 forms     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 1040ez 2014 forms . 1040ez 2014 forms . 1040ez 2014 forms   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 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. 1040ez 2014 forms 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. 1040ez 2014 forms Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. 1040ez 2014 forms See Figuring the Credit Yourself , next. 1040ez 2014 forms If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. 1040ez 2014 forms 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. 1040ez 2014 forms If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. 1040ez 2014 forms If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. 1040ez 2014 forms Attach Schedule R to your return. 1040ez 2014 forms Table 2. 1040ez 2014 forms Initial Amounts IF your filing status is. 1040ez 2014 forms . 1040ez 2014 forms . 1040ez 2014 forms   THEN enter on line 10 of Schedule R. 1040ez 2014 forms . 1040ez 2014 forms . 1040ez 2014 forms 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. 1040ez 2014 forms     2 Amount cannot be more than your combined taxable disability income. 1040ez 2014 forms     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. 1040ez 2014 forms   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. 1040ez 2014 forms Next, fill out Schedule R, Part III. 1040ez 2014 forms If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. 1040ez 2014 forms If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. 1040ez 2014 forms There are five steps in Part III to determine the amount of your credit. 1040ez 2014 forms Determine your initial amount (lines 10–12). 1040ez 2014 forms Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). 1040ez 2014 forms Determine your excess adjusted gross income (lines 14–17). 1040ez 2014 forms Determine the total of steps 2 and 3 (line 18). 1040ez 2014 forms Determine your credit (lines 19–22). 1040ez 2014 forms These steps are discussed in more detail next. 1040ez 2014 forms Step 1. 1040ez 2014 forms Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. 1040ez 2014 forms See Table 2. 1040ez 2014 forms Your initial amount is on line 12. 1040ez 2014 forms Initial amounts for persons under age 65. 1040ez 2014 forms   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. 1040ez 2014 forms Special rules for joint returns. 1040ez 2014 forms   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. 1040ez 2014 forms   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. 1040ez 2014 forms Step 2. 1040ez 2014 forms 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. 1040ez 2014 forms You must reduce your initial amount by these payments. 1040ez 2014 forms Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. 1040ez 2014 forms If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. 1040ez 2014 forms 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. 1040ez 2014 forms Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. 1040ez 2014 forms Nontaxable social security payments. 1040ez 2014 forms 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. 1040ez 2014 forms (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. 1040ez 2014 forms ) Nontaxable railroad retirement pension payments treated as social security. 1040ez 2014 forms This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. 1040ez 2014 forms Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). 1040ez 2014 forms (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. 1040ez 2014 forms ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. 1040ez 2014 forms (Do not include amounts that are a return of your cost of a pension or annuity. 1040ez 2014 forms These amounts do not reduce your initial amount. 1040ez 2014 forms ) You should be sure to take into account all of the nontaxable amounts you receive. 1040ez 2014 forms These amounts are verified by the IRS through information supplied by other government agencies. 1040ez 2014 forms Step 3. 1040ez 2014 forms Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. 1040ez 2014 forms Figure your excess adjusted gross income on lines 14–17. 1040ez 2014 forms You figure your excess adjusted gross income as follows. 1040ez 2014 forms Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. 1040ez 2014 forms $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. 1040ez 2014 forms Divide the result of (1) by 2. 1040ez 2014 forms Step 4. 1040ez 2014 forms 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). 1040ez 2014 forms Step 5. 1040ez 2014 forms 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% (. 1040ez 2014 forms 15). 1040ez 2014 forms In certain cases, the amount of your credit may be limited. 1040ez 2014 forms See Limit on credit , later. 1040ez 2014 forms Example. 1040ez 2014 forms You are 66 years old and your spouse is 64. 1040ez 2014 forms Your spouse is not disabled. 1040ez 2014 forms You file a joint return on Form 1040. 1040ez 2014 forms Your adjusted gross income is $14,630. 1040ez 2014 forms Together you received $3,200 from social security, which was nontaxable. 1040ez 2014 forms You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. 1040ez 2014 forms Initial amount (line 12) $5,000 2. 1040ez 2014 forms Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. 1040ez 2014 forms Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. 1040ez 2014 forms Add (2) and (3) (line 18) 5,515 5. 1040ez 2014 forms 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. 1040ez 2014 forms Limit on credit. 1040ez 2014 forms   The amount of credit you can claim is generally limited to the amount of your tax. 1040ez 2014 forms Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. 1040ez 2014 forms Examples The following examples illustrate the credit for the elderly or the disabled. 1040ez 2014 forms The initial amounts are taken from Table 2, earlier. 1040ez 2014 forms Example 1. 1040ez 2014 forms James Davis is 58 years old, single, and files Form 1040A. 1040ez 2014 forms In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. 1040ez 2014 forms He got the required physician's statement in 2011 and kept it with his tax records. 1040ez 2014 forms His physician signed on line B of the statement. 1040ez 2014 forms This year James checks the box in Schedule R, Part II. 1040ez 2014 forms He does not need to get another statement for 2013. 1040ez 2014 forms 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). 1040ez 2014 forms He figures the credit on Schedule R as follows: 1. 1040ez 2014 forms Initial amount   $5,000 2. 1040ez 2014 forms Taxable disability pension   11,400 3. 1040ez 2014 forms Smaller of line 1 or line 2   5,000 4. 1040ez 2014 forms Nontaxable social security  benefits $1,500     5. 1040ez 2014 forms Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. 1040ez 2014 forms Add lines 4 and 5   3,500 7. 1040ez 2014 forms Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. 1040ez 2014 forms Multiply line 7 by 15% (. 1040ez 2014 forms 15)   225 9. 1040ez 2014 forms Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. 1040ez 2014 forms Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. 1040ez 2014 forms The Schedule R for James Davis is not shown. 1040ez 2014 forms Example 2. 1040ez 2014 forms William White is 53. 1040ez 2014 forms His wife Helen is 49. 1040ez 2014 forms William had a stroke 3 years ago and retired on permanent and total disability. 1040ez 2014 forms He is still permanently and totally disabled because of the stroke. 1040ez 2014 forms In November, Helen was injured in an accident at work and retired on permanent and total disability. 1040ez 2014 forms William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. 1040ez 2014 forms Helen earned $12,500 from her job and received a taxable disability pension of $1,700. 1040ez 2014 forms Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). 1040ez 2014 forms They do not itemize deductions. 1040ez 2014 forms They do not have any amounts that would increase their standard deduction. 1040ez 2014 forms Helen's doctor completed the physician's statement in the Instructions for Schedule R. 1040ez 2014 forms Helen is not required to include the statement with their return, but she must keep it for her records. 1040ez 2014 forms William got a physician's statement for the year he had the stroke. 1040ez 2014 forms His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. 1040ez 2014 forms William has kept the physician's statement with his records. 1040ez 2014 forms He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. 1040ez 2014 forms William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. 1040ez 2014 forms They attach Schedule R to their Form 1040 and enter $41 on line 53. 1040ez 2014 forms They check box c on line 53 and enter “Sch R” on the line next to that box. 1040ez 2014 forms See their filled-in Schedule R and Helen's filled-in physician's statement, later. 1040ez 2014 forms 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. 1040ez 2014 forms A person is permanently and totally disabled if both of the following apply:   1. 1040ez 2014 forms He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 1040ez 2014 forms   2. 1040ez 2014 forms 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. 1040ez 2014 forms Physician's Statement     I certify that Helen A. 1040ez 2014 forms 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. 1040ez 2014 forms If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. 1040ez 2014 forms 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. 1040ez 2014 forms Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. 1040ez 2014 forms Doctor 1900 Green St. 1040ez 2014 forms , Hometown, MD 20000         This image is too large to be displayed in the current screen. 1040ez 2014 forms Please click the link to view the image. 1040ez 2014 forms Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. 1040ez 2014 forms Please click the link to view the image. 1040ez 2014 forms 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. 1040ez 2014 forms 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. 1040ez 2014 forms Free help with your tax return. 1040ez 2014 forms   Free help in preparing your return is available nationwide from IRS-certified volunteers. 1040ez 2014 forms The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 1040ez 2014 forms The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 1040ez 2014 forms 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. 1040ez 2014 forms Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 1040ez 2014 forms To find the nearest VITA or TCE site, visit IRS. 1040ez 2014 forms gov or call 1-800-906-9887. 1040ez 2014 forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez 2014 forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040ez 2014 forms aarp. 1040ez 2014 forms org/money/taxaide or call 1-888-227-7669. 1040ez 2014 forms   For more information on these programs, go to IRS. 1040ez 2014 forms gov and enter “VITA” in the search box. 1040ez 2014 forms Internet. 1040ez 2014 forms IRS. 1040ez 2014 forms gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 1040ez 2014 forms Apply for an Employer Identification Number (EIN). 1040ez 2014 forms Go to IRS. 1040ez 2014 forms gov and enter Apply for an EIN in the search box. 1040ez 2014 forms Request an Electronic Filing PIN by going to IRS. 1040ez 2014 forms gov and entering Electronic Filing PIN in the search box. 1040ez 2014 forms Check the status of your 2013 refund with Where's My Refund? Go to IRS. 1040ez 2014 forms 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. 1040ez 2014 forms 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. 1040ez 2014 forms Check the status of your amended return. 1040ez 2014 forms Go to IRS. 1040ez 2014 forms gov and enter Where's My Amended Return in the search box. 1040ez 2014 forms Download forms, instructions, and publications, including some accessible versions. 1040ez 2014 forms Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 1040ez 2014 forms gov or IRS2Go. 1040ez 2014 forms Tax return and tax account transcripts are generally available for the current year and past three years. 1040ez 2014 forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040ez 2014 forms gov. 1040ez 2014 forms 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. 1040ez 2014 forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040ez 2014 forms gov. 1040ez 2014 forms Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 1040ez 2014 forms gov or IRS2Go. 1040ez 2014 forms Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 1040ez 2014 forms An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 1040ez 2014 forms Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 1040ez 2014 forms If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 1040ez 2014 forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040ez 2014 forms Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 1040ez 2014 forms gov. 1040ez 2014 forms 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. 1040ez 2014 forms The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040ez 2014 forms Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 1040ez 2014 forms AARP offers the Tax-Aide counseling program as part of the TCE program. 1040ez 2014 forms Visit AARP's website to find the nearest Tax-Aide location. 1040ez 2014 forms Research your tax questions. 1040ez 2014 forms Search publications and instructions by topic or keyword. 1040ez 2014 forms Read the Internal Revenue Code, regulations, or other official guidance. 1040ez 2014 forms Read Internal Revenue Bulletins. 1040ez 2014 forms Sign up to receive local and national tax news by email. 1040ez 2014 forms Phone. 1040ez 2014 forms You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040ez 2014 forms Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 1040ez 2014 forms 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. 1040ez 2014 forms Call to locate the nearest volunteer help site, 1-800-906-9887. 1040ez 2014 forms 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. 1040ez 2014 forms The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 1040ez 2014 forms Most VITA and TCE sites offer free electronic filing. 1040ez 2014 forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040ez 2014 forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040ez 2014 forms Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 1040ez 2014 forms The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 1040ez 2014 forms 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. 1040ez 2014 forms 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. 1040ez 2014 forms Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez 2014 forms Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 1040ez 2014 forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040ez 2014 forms 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). 1040ez 2014 forms You should receive your order within 10 business days. 1040ez 2014 forms Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 1040ez 2014 forms Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 1040ez 2014 forms Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 1040ez 2014 forms Call to ask tax questions, 1-800-829-1040. 1040ez 2014 forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040ez 2014 forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040ez 2014 forms These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 1040ez 2014 forms gsa. 1040ez 2014 forms gov/fedrelay. 1040ez 2014 forms Walk-in. 1040ez 2014 forms You can find a selection of forms, publications and services — in-person, face-to-face. 1040ez 2014 forms Products. 1040ez 2014 forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez 2014 forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040ez 2014 forms Services. 1040ez 2014 forms You can walk in to your local TAC most business days for personal, face-to-face tax help. 1040ez 2014 forms An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 1040ez 2014 forms 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. 1040ez 2014 forms No appointment is necessary—just walk in. 1040ez 2014 forms Before visiting, check www. 1040ez 2014 forms irs. 1040ez 2014 forms gov/localcontacts for hours of operation and services provided. 1040ez 2014 forms Mail. 1040ez 2014 forms You can send your order for forms, instructions, and publications to the address below. 1040ez 2014 forms You should receive a response within 10 business days after your request is received. 1040ez 2014 forms  Internal Revenue Service 1201 N. 1040ez 2014 forms Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 1040ez 2014 forms   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040ez 2014 forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040ez 2014 forms What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 1040ez 2014 forms 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. 1040ez 2014 forms You face (or your business is facing) an immediate threat of adverse action. 1040ez 2014 forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040ez 2014 forms   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. 1040ez 2014 forms Here's why we can help: TAS is an independent organization within the IRS. 1040ez 2014 forms Our advocates know how to work with the IRS. 1040ez 2014 forms Our services are free and tailored to meet your needs. 1040ez 2014 forms We have offices in every state, the District of Columbia, and Puerto Rico. 1040ez 2014 forms 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. 1040ez 2014 forms irs. 1040ez 2014 forms gov/advocate, or call us toll-free at 1-877-777-4778. 1040ez 2014 forms How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040ez 2014 forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 1040ez 2014 forms irs. 1040ez 2014 forms gov/sams. 1040ez 2014 forms Low Income Taxpayer Clinics. 1040ez 2014 forms   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. 1040ez 2014 forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040ez 2014 forms Visit www. 1040ez 2014 forms TaxpayerAdvocate. 1040ez 2014 forms irs. 1040ez 2014 forms gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040ez 2014 forms Prev  Up  Next   Home   More Online Publications
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1040ez 2014 forms Publication 535 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 1040ez 2014 forms Tax questions. 1040ez 2014 forms Future Developments What's New for 2013 What's New for 2014 Reminders Introduction This publication discusses common business expenses and explains what is and is not deductible. 1040ez 2014 forms The general rules for deducting business expenses are discussed in the opening chapter. 1040ez 2014 forms The chapters that follow cover specific expenses and list other publications and forms you may need. 1040ez 2014 forms Comments and suggestions. 1040ez 2014 forms   We welcome your comments about this publication and your suggestions for future editions. 1040ez 2014 forms   You can send your comments to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. 1040ez 2014 forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez 2014 forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez 2014 forms   You can send us comments from www. 1040ez 2014 forms irs. 1040ez 2014 forms gov/formspubs/. 1040ez 2014 forms Click on “More Information” and then on “Give us feedback. 1040ez 2014 forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax publications. 1040ez 2014 forms Ordering forms and publications. 1040ez 2014 forms   Visit www. 1040ez 2014 forms irs. 1040ez 2014 forms gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040ez 2014 forms Internal Revenue Service 1201 N. 1040ez 2014 forms Mitsubishi Motorway Bloomington, IL 61705-6613 We cannot answer tax questions sent to either the “Comments and suggestions” or “Ordering forms and publications” address. 1040ez 2014 forms Tax questions. 1040ez 2014 forms   If you have a tax-related question, please go to Help With Tax Questions on IRS. 1040ez 2014 forms gov. 1040ez 2014 forms If you've looked around our site and still didn't find the answer to your general tax question, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. 1040ez 2014 forms Future Developments For the latest information about developments related to Publication 535, such as legislation enacted after it was published, go to www. 1040ez 2014 forms irs. 1040ez 2014 forms gov/pub535. 1040ez 2014 forms What's New for 2013 The following items highlight some changes in the tax law for 2013. 1040ez 2014 forms Optional safe harbor method to determine the business use of a home deduction. 1040ez 2014 forms  Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. 1040ez 2014 forms For more information, see chapter 1. 1040ez 2014 forms Standard mileage rate. 1040ez 2014 forms  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. 1040ez 2014 forms 5 cents per mile. 1040ez 2014 forms For more information, see chapter 11. 1040ez 2014 forms Additional Medicare Tax. 1040ez 2014 forms  Beginning in 2013, a 0. 1040ez 2014 forms 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er) with dependent child. 1040ez 2014 forms Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. 1040ez 2014 forms RRTA compensation should be separately compared to the threshold. 1040ez 2014 forms For more information, see chapter 5 or visit www. 1040ez 2014 forms irs. 1040ez 2014 forms gov and enter the following words in the search box: Additional Medicare Tax. 1040ez 2014 forms Retiree drug subsidy. 1040ez 2014 forms  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). 1040ez 2014 forms For more information, visit www. 1040ez 2014 forms irs. 1040ez 2014 forms gov and enter the following words in the search box: Retiree drug subsidy. 1040ez 2014 forms What's New for 2014 The following item highlights a change in the tax law for 2014. 1040ez 2014 forms Standard mileage rate. 1040ez 2014 forms  Beginning in 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. 1040ez 2014 forms Film and television productions costs. 1040ez 2014 forms  The election to expense film and television production costs does not apply to productions that begin in 2014. 1040ez 2014 forms For more information, see chapter 7. 1040ez 2014 forms Reminders The following reminders and other items may help you file your tax return. 1040ez 2014 forms IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. 1040ez 2014 forms The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. 1040ez 2014 forms You can use one of the following IRS e-file options. 1040ez 2014 forms Use an authorized IRS e-file provider. 1040ez 2014 forms Use a personal computer. 1040ez 2014 forms Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. 1040ez 2014 forms For details on these fast filing methods, see your income tax package. 1040ez 2014 forms Form 1099 MISC. 1040ez 2014 forms  File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year in the course of your trade or business at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, and crop insurance proceeds. 1040ez 2014 forms See the Instructions for Form 1099-MISC for more information and additional reporting requirements. 1040ez 2014 forms Photographs of missing children. 1040ez 2014 forms  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. 1040ez 2014 forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez 2014 forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) (24-hours a day, 7 days a week) if you recognize a child. 1040ez 2014 forms Prev  Up  Next   Home 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