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2011 1040a Tax Form

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2011 1040a Tax Form

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The 2011 1040a Tax Form

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