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1040ez Tax Table

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1040ez Tax Table

1040ez tax table 7. 1040ez tax table   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 1040ez tax table Free help with your tax return. 1040ez tax table   You can get free help preparing your return nationwide from IRS-certified volunteers. 1040ez tax table The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 1040ez tax table The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040ez tax table 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 tax table In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 1040ez tax table To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 1040ez tax table gov, download the IRS2Go app, or call 1-800-906-9887. 1040ez tax table   As part of the TCE program, AARP offers the Tax-Aide counseling program. 1040ez tax table To find the nearest AARP Tax-Aide site, visit AARP's website at www. 1040ez tax table aarp. 1040ez tax table org/money/taxaide or call 1-888-227-7669. 1040ez tax table For more information on these programs, go to IRS. 1040ez tax table gov and enter “VITA” in the search box. 1040ez tax table Internet. 1040ez tax table    IRS. 1040ez tax table gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 1040ez tax table Download the free IRS2Go app from the iTunes app store or from Google Play. 1040ez tax table Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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 tax table Check the status of your 2013 refund with the Where's My Refund? application on IRS. 1040ez tax table gov or download the IRS2Go app and select the Refund Status option. 1040ez tax table The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040ez tax table Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 1040ez tax table You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez tax table The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040ez tax table Use the Interactive Tax Assistant (ITA) to research your tax questions. 1040ez tax table No need to wait on the phone or stand in line. 1040ez tax table The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 1040ez tax table When you reach the response screen, you can print the entire interview and the final response for your records. 1040ez tax table New subject areas are added on a regular basis. 1040ez tax table  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 1040ez tax table gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 1040ez tax table You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 1040ez tax table The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 1040ez tax table When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 1040ez tax table Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 1040ez tax table You can also ask the IRS to mail a return or an account transcript to you. 1040ez tax table Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 1040ez tax table gov or by calling 1-800-908-9946. 1040ez tax table Tax return and tax account transcripts are generally available for the current year and the past three years. 1040ez tax table Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 1040ez tax table Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 1040ez tax table If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 1040ez tax table Check the status of your amended return using Where's My Amended Return? Go to IRS. 1040ez tax table gov and enter Where's My Amended Return? in the search box. 1040ez tax table You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040ez tax table It can take up to 3 weeks from the date you mailed it to show up in our system. 1040ez tax table Make a payment using one of several safe and convenient electronic payment options available on IRS. 1040ez tax table gov. 1040ez tax table Select the Payment tab on the front page of IRS. 1040ez tax table gov for more information. 1040ez tax table Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 1040ez tax table Figure your income tax withholding with the IRS Withholding Calculator on IRS. 1040ez tax table gov. 1040ez tax table 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 tax table Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 1040ez tax table gov. 1040ez tax table Request an Electronic Filing PIN by going to IRS. 1040ez tax table gov and entering Electronic Filing PIN in the search box. 1040ez tax table Download forms, instructions and publications, including accessible versions for people with disabilities. 1040ez tax table Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 1040ez tax table gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 1040ez tax table An employee can answer questions about your tax account or help you set up a payment plan. 1040ez tax table Before you visit, check the Office Locator on IRS. 1040ez tax table gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 1040ez tax table If you have a special need, such as a disability, you can request an appointment. 1040ez tax table Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 1040ez tax table Apply for an Employer Identification Number (EIN). 1040ez tax table Go to IRS. 1040ez tax table gov and enter Apply for an EIN in the search box. 1040ez tax table Read the Internal Revenue Code, regulations, or other official guidance. 1040ez tax table Read Internal Revenue Bulletins. 1040ez tax table Sign up to receive local and national tax news and more by email. 1040ez tax table Just click on “subscriptions” above the search box on IRS. 1040ez tax table gov and choose from a variety of options. 1040ez tax table Phone. 1040ez tax table    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 1040ez tax table Download the free IRS2Go app from the iTunes app store or from Google Play. 1040ez tax table Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 1040ez tax table gov, or download the IRS2Go app. 1040ez tax table Low-to-moderate income, elderly, people 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 tax table The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 1040ez tax table Most VITA and TCE sites offer free electronic filing. 1040ez tax table Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 1040ez tax table Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 1040ez tax table Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 1040ez tax table If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 1040ez tax table The IRS issues more than 9 out of 10 refunds in less than 21 days. 1040ez tax table Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 1040ez tax table Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 1040ez tax table The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 1040ez tax table Note, the above information is for our automated hotline. 1040ez tax table Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 1040ez tax table Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 1040ez tax table You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 1040ez tax table It can take up to 3 weeks from the date you mailed it to show up in our system. 1040ez tax table Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 1040ez tax table You should receive your order within 10 business days. 1040ez tax table Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 1040ez tax table If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 1040ez tax table Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 1040ez tax table The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 1040ez tax table These individuals can also contact the IRS through relay services such as the Federal Relay Service. 1040ez tax table Walk-in. 1040ez tax table   You can find a selection of forms, publications and services — in-person. 1040ez tax table Products. 1040ez tax table You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 1040ez tax table Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 1040ez tax table Services. 1040ez tax table You can walk in to your local TAC for face-to-face tax help. 1040ez tax table An employee can answer questions about your tax account or help you set up a payment plan. 1040ez tax table Before visiting, use the Office Locator tool on IRS. 1040ez tax table gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 1040ez tax table Mail. 1040ez tax table   You can send your order for forms, instructions, and publications to the address below. 1040ez tax table You should receive a response within 10 business days after your request is received. 1040ez tax table Internal Revenue Service 1201 N. 1040ez tax table Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 1040ez tax table The Taxpayer Advocate Service (TAS) is your voice at the IRS. 1040ez tax table Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 1040ez tax table   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 1040ez tax table 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 tax table You face (or your business is facing) an immediate threat of adverse action. 1040ez tax table You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 1040ez tax table   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 tax table Here's why we can help: TAS is an independent organization within the IRS. 1040ez tax table Our advocates know how to work with the IRS. 1040ez tax table Our services are free and tailored to meet your needs. 1040ez tax table We have offices in every state, the District of Columbia, and Puerto Rico. 1040ez tax table   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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 1040ez tax table   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 1040ez tax table If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 1040ez tax table Low Income Taxpayer Clinics. 1040ez tax table   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 tax table Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 1040ez tax table Visit www. 1040ez tax table TaxpayerAdvocate. 1040ez tax table irs. 1040ez tax table gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 1040ez tax table Prev  Up  Next   Home   More Online Publications
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Life Insurance

Your need for life insurance will change with changes in your life. For example, the arrival of children usually triggers a sharp increase in the amount you need. As children grow older and leave the nest, you will probably need less protection.

Term life insurance policies are the least costly. They pay death benefits but have no cash value if you decide to stop making payments. As the word "term" suggests, these policies are in effect for a specific period of time-one year or until you reach a certain age are common. You can compare life insurance policies online.

Whole life, universal life, and other cash value policies combine a long-term savings and investment product with life insurance. Canceling these policies after only a few years can more than double your life insurance costs.

If you have misplaced a life insurance policy, your state’s insurance commission may be able to help you locate it. Or you can search for it at the Policy Locator. If the insurance company knows that an insured person has died, but cannot locate the beneficiaries, the company must turn the benefits over to the state’s unclaimed property office. Check with that office if you believe that you are due a benefit. You can avoid losing your life insurance policy by alerting the policy beneficiaries and filing a copy with your will.

Disability Insurance

Disability can be more disastrous financially than death. If you are disabled, you lose your earning power, but you still have living expenses and often huge expenses for medical care. Disability insurance helps you replace lost income. Many employers offer some type of disability insurance coverage for employees, or you can get an individual disability insurance policy. There are two types of disability policies: short-term disability (STD) and long-term disability (LTD). Short-term disability policies have a maximum benefit of two years, while long-term disability policies have benefits that can last the rest of your life. When purchasing disability insurance, ask:

  • How is disability defined? Some policies consider you disabled if you are unable to perform the duties of any job. Better plans pay benefits if you are unable to do the usual duties of your own occupation.
  • When do benefits begin? Most plans have a waiting period after an illness before payments begin.
  • How long do benefits last? After the waiting period, payments are usually available till you reach age 65, though shorter or longer terms are also available.
  • What dollar amount is promised? Can benefits be reduced by Social Security disability and workers' compensation payments? Are the benefits adjusted for inflation? Will the policy provider continue making contributions to your pension plan so you have retirement benefits when the disability coverage ends?

For more information on disability insurance, visit Insurance Information Institute or America's Health Insurance Plans.

The 1040ez Tax Table

1040ez tax table 33. 1040ez tax table   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). 1040ez tax table This chapter explains the following. 1040ez tax table Who qualifies for the credit for the elderly or the disabled. 1040ez tax table How to claim the credit. 1040ez tax table You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. 1040ez tax table Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled 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 tax table You are a qualified individual. 1040ez tax table Your income is not more than certain limits. 1040ez tax table You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. 1040ez tax table Use Figure 33-A first to see if you are a qualified individual. 1040ez tax table If you are, go to Table 33-1 to make sure your income is not too high to take the credit. 1040ez tax table You can take the credit only if you file Form 1040 or Form 1040A. 1040ez tax table You cannot take the credit if you file Form 1040EZ. 1040ez tax table Qualified Individual You are a qualified individual for this credit if you are a U. 1040ez tax table S. 1040ez tax table citizen or resident alien, and either of the following applies. 1040ez tax table You were age 65 or older at the end of 2013. 1040ez tax table You were under age 65 at the end of 2013 and all three of the following statements are true. 1040ez tax table You retired on permanent and total disability (explained later). 1040ez tax table You received taxable disability income for 2013. 1040ez tax table On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 1040ez tax table Age 65. 1040ez tax table   You are considered to be age 65 on the day before your 65th birthday. 1040ez tax table Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 1040ez tax table U. 1040ez tax table S. 1040ez tax table Citizen or Resident Alien You must be a U. 1040ez tax table S. 1040ez tax table citizen or resident alien (or be treated as a resident alien) to take the credit. 1040ez tax table Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 1040ez tax table Exceptions. 1040ez tax table   You may be able to take the credit if you are a nonresident alien who is married to a U. 1040ez tax table S. 1040ez tax table citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 1040ez tax table S. 1040ez tax table resident alien. 1040ez tax table If you make that choice, both you and your spouse are taxed on your worldwide incomes. 1040ez tax table 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 tax table S. 1040ez tax table citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 1040ez tax table S. 1040ez tax table resident alien for the entire year. 1040ez tax table In that case, you may be allowed to take the credit. 1040ez tax table For information on these choices, see chapter 1 of Publication 519, U. 1040ez tax table S. 1040ez tax table Tax Guide for Aliens. 1040ez tax table 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 tax table 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 tax table Head of household. 1040ez tax table   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. 1040ez tax table See Head of Household in chapter 2 for the tests you must meet. 1040ez tax table 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 tax table 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 tax table Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 1040ez tax table 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 tax table Permanent and total disability. 1040ez tax table    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 1040ez tax table 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 tax table See Physician's statement , later. 1040ez tax table Substantial gainful activity. 1040ez tax table   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 tax table 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 tax table   Substantial gainful activity is not work you do to take care of yourself or your home. 1040ez tax table It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 1040ez tax table However, doing this kind of work may show that you are able to engage in substantial gainful activity. 1040ez tax table    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 tax table Sheltered employment. 1040ez tax table   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. 1040ez tax table These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. 1040ez tax table   Compared to commercial employment, pay is lower for sheltered employment. 1040ez tax table Therefore, one usually does not look for sheltered employment if he or she can get other employment. 1040ez tax table The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. 1040ez tax table Physician's statement. 1040ez tax table   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 tax table You can use the statement in the Instructions for Schedule R. 1040ez tax table    Figure 33-A. 1040ez tax table Are You a Qualified Individual? This image is too large to be displayed in the current screen. 1040ez tax table Please click the link to view the image. 1040ez tax table Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. 1040ez tax table Veterans. 1040ez tax table   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 tax table VA Form 21-0172 must be signed by a person authorized by the VA to do so. 1040ez tax table You can get this form from your local VA regional office. 1040ez tax table Physician's statement obtained in earlier year. 1040ez tax table   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 tax table For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. 1040ez tax table If you meet the required conditions, check the box on your Schedule R, Part II, line 2. 1040ez tax table   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 tax table Table 33-1. 1040ez tax table Income Limits IF your filing status is . 1040ez tax table . 1040ez tax table . 1040ez tax table THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. 1040ez tax table . 1040ez tax table . 1040ez tax table   Your adjusted gross income (AGI)* is equal to or more than. 1040ez tax table . 1040ez tax table . 1040ez tax table     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 1040ez tax table . 1040ez tax table . 1040ez tax table   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 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-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 tax table Disability income. 1040ez tax table   If you are under age 65, you must also have taxable disability income to qualify for the credit. 1040ez tax table Disability income must meet both of the following requirements. 1040ez tax table It must be paid under your employer's accident or health plan or pension plan. 1040ez tax table 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 tax table Payments that are not disability income. 1040ez tax table   Any payment you receive from a plan that does not provide for disability retirement is not disability income. 1040ez tax table 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 tax table   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 tax table Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. 1040ez tax table Income Limits To determine if you can claim the credit, you must consider two income limits. 1040ez tax table The first limit is the amount of your adjusted gross income (AGI). 1040ez tax table The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. 1040ez tax table The limits are shown in Table 33-1. 1040ez tax table If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. 1040ez tax table See How to Claim the Credit , later. 1040ez tax table If either 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 tax table How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. 1040ez tax table Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). 1040ez tax table If you want the IRS to figure your tax, see chapter 30. 1040ez tax table Form 1040. 1040ez tax table   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. 1040ez tax table Form 1040A. 1040ez tax table   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. 1040ez tax table Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. 1040ez tax table Next, fill out Schedule R, Part III. 1040ez tax table If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. 1040ez tax table 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 tax table For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. 1040ez tax table Limit on credit. 1040ez tax table   The amount of the credit you can claim is generally limited to the amount of your tax. 1040ez tax table Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if 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