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2012 State Tax Forms

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2012 State Tax Forms

2012 state tax 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. 2012 state tax forms Determine Initial Amount Step 2. 2012 state tax forms Total Certain Nontaxable Pensions and Benefits Step 3. 2012 state tax forms Determine Excess Adjusted Gross Income Step 4. 2012 state tax forms Determine the Total of Steps 2 and 3 Step 5. 2012 state tax 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. 2012 state tax forms You are a qualified individual. 2012 state tax forms Your income is not more than certain limits. 2012 state tax forms You can use Figure A and Table 1 as guides to see if you are eligible for the credit. 2012 state tax forms Use Figure A first to see if you are a qualified individual. 2012 state tax forms If you are, go to Table 1 to make sure your income is not too high to take the credit. 2012 state tax forms You can take the credit only if you file Form 1040 or Form 1040A. 2012 state tax forms You cannot take the credit if you file Form 1040EZ or Form 1040NR. 2012 state tax forms Qualified Individual You are a qualified individual for this credit if you are a U. 2012 state tax forms S. 2012 state tax forms citizen or resident alien, and either of the following applies. 2012 state tax forms You were age 65 or older at the end of 2013. 2012 state tax forms You were under age 65 at the end of 2013 and all three of the following statements are true. 2012 state tax forms You retired on permanent and total disability (explained later). 2012 state tax forms You received taxable disability income for 2013. 2012 state tax forms On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). 2012 state tax forms Age 65. 2012 state tax forms   You are considered to be age 65 on the day before your 65th birthday. 2012 state tax forms As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. 2012 state tax forms U. 2012 state tax forms S. 2012 state tax forms Citizen or Resident Alien You must be a U. 2012 state tax forms S. 2012 state tax forms citizen or resident alien (or be treated as a resident alien) to take the credit. 2012 state tax forms Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. 2012 state tax forms Exceptions. 2012 state tax forms   You may be able to take the credit if you are a nonresident alien who is married to a U. 2012 state tax forms S. 2012 state tax forms citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. 2012 state tax forms S. 2012 state tax forms resident alien. 2012 state tax forms If you make that choice, both you and your spouse are taxed on your worldwide incomes. 2012 state tax 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. 2012 state tax forms S. 2012 state tax forms citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. 2012 state tax forms S. 2012 state tax forms resident alien for the entire year. 2012 state tax forms In that case, you may be allowed to take the credit. 2012 state tax forms   For information on these choices, see chapter 1 of Publication 519, U. 2012 state tax forms S. 2012 state tax forms Tax Guide for Aliens. 2012 state tax 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. 2012 state tax 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. 2012 state tax forms Head of household. 2012 state tax 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. 2012 state tax forms You file a separate return. 2012 state tax forms You paid more than half the cost of keeping up your home during the tax year. 2012 state tax 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. 2012 state tax forms (See Temporary absences under Head of Household in Publication 501. 2012 state tax forms ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. 2012 state tax 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. 2012 state tax 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. 2012 state tax forms For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. 2012 state tax forms Figure A. 2012 state tax forms Are You a Qualified Individual? Please click here for the text description of the image. 2012 state tax 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 ). 2012 state tax 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. 2012 state tax forms Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. 2012 state tax 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. 2012 state tax forms You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. 2012 state tax forms Permanent and total disability. 2012 state tax forms    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. 2012 state tax 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. 2012 state tax forms See Physician's statement , later. 2012 state tax forms Substantial gainful activity. 2012 state tax 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. 2012 state tax 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. 2012 state tax forms   Substantial gainful activity is not work you do to take care of yourself or your home. 2012 state tax forms It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. 2012 state tax forms However, doing this kind of work may show that you are able to engage in substantial gainful activity. 2012 state tax 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. 2012 state tax forms   The following examples illustrate the tests of substantial gainful activity. 2012 state tax forms Example 1. 2012 state tax forms Trisha, a sales clerk, retired on disability. 2012 state tax forms She is 53 years old and now works as a full-time babysitter for the minimum wage. 2012 state tax 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. 2012 state tax forms She cannot take the credit because she is able to engage in substantial gainful activity. 2012 state tax forms Example 2. 2012 state tax forms Tom, a bookkeeper, retired on disability. 2012 state tax forms He is 59 years old and now drives a truck for a charitable organization. 2012 state tax forms He sets his own hours and is not paid. 2012 state tax forms Duties of this nature generally are performed for pay or profit. 2012 state tax forms Some weeks he works 10 hours, and some weeks he works 40 hours. 2012 state tax forms Over the year he averages 20 hours a week. 2012 state tax forms The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. 2012 state tax forms This is true even though Tom is not paid and he sets his own hours. 2012 state tax forms He cannot take the credit. 2012 state tax forms Example 3. 2012 state tax forms John, who retired on disability, took a job with a former employer on a trial basis. 2012 state tax forms The purpose of the job was to see if John could do the work. 2012 state tax forms The trial period lasted for 6 months during which John was paid the minimum wage. 2012 state tax forms Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. 2012 state tax forms The activity was gainful because John was paid at least the minimum wage. 2012 state tax forms But the activity was not substantial because his duties were nonproductive. 2012 state tax forms These facts do not, by themselves, show that John is able to engage in substantial gainful activity. 2012 state tax forms Example 4. 2012 state tax forms Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. 2012 state tax 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. 2012 state tax forms Joan can select the time of day when she feels most fit to work. 2012 state tax 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. 2012 state tax forms The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. 2012 state tax forms Sheltered employment. 2012 state tax forms   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. 2012 state tax forms These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. 2012 state tax forms   Compared to commercial employment, pay is lower for sheltered employment. 2012 state tax forms Therefore, one usually does not look for sheltered employment if he or she can get other employment. 2012 state tax forms The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. 2012 state tax forms Physician's statement. 2012 state tax 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. 2012 state tax forms You can use the statement in the Instructions for Schedule R. 2012 state tax forms   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. 2012 state tax forms Veterans. 2012 state tax 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. 2012 state tax forms VA Form 21-0172 must be signed by a person authorized by the VA to do so. 2012 state tax forms You can get this form from your local VA regional office. 2012 state tax forms Physician's statement obtained in earlier year. 2012 state tax 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. 2012 state tax forms For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. 2012 state tax forms If you meet the required conditions, check the box on your Schedule R, Part II, line 2. 2012 state tax 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. 2012 state tax forms Disability income. 2012 state tax forms   If you are under age 65, you must also have taxable disability income to qualify for the credit. 2012 state tax forms Disability income must meet both of the following requirements. 2012 state tax forms It must be paid under your employer's accident or health plan or pension plan. 2012 state tax 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. 2012 state tax forms Payments that are not disability income. 2012 state tax forms    Any payment you receive from a plan that does not provide for disability retirement is not disability income. 2012 state tax 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. 2012 state tax 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. 2012 state tax forms Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. 2012 state tax forms Income Limits To determine if you can claim the credit, you must consider two income limits. 2012 state tax forms The first limit is the amount of your adjusted gross income (AGI). 2012 state tax forms The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. 2012 state tax forms The limits are shown in Table 1. 2012 state tax 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. 2012 state tax forms See Figuring the Credit Yourself , later. 2012 state tax forms Table 1. 2012 state tax 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. 2012 state tax forms . 2012 state tax forms . 2012 state tax forms     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. 2012 state tax forms . 2012 state tax forms . 2012 state tax 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. 2012 state tax 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. 2012 state tax forms Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. 2012 state tax forms See Figuring the Credit Yourself , next. 2012 state tax forms If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. 2012 state tax 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. 2012 state tax forms If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. 2012 state tax forms If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. 2012 state tax forms Attach Schedule R to your return. 2012 state tax forms Table 2. 2012 state tax forms Initial Amounts IF your filing status is. 2012 state tax forms . 2012 state tax forms . 2012 state tax forms   THEN enter on line 10 of Schedule R. 2012 state tax forms . 2012 state tax forms . 2012 state tax 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. 2012 state tax forms     2 Amount cannot be more than your combined taxable disability income. 2012 state tax forms     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. 2012 state tax forms   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. 2012 state tax forms Next, fill out Schedule R, Part III. 2012 state tax forms If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. 2012 state tax 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. 2012 state tax forms There are five steps in Part III to determine the amount of your credit. 2012 state tax forms Determine your initial amount (lines 10–12). 2012 state tax 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). 2012 state tax forms Determine your excess adjusted gross income (lines 14–17). 2012 state tax forms Determine the total of steps 2 and 3 (line 18). 2012 state tax forms Determine your credit (lines 19–22). 2012 state tax forms These steps are discussed in more detail next. 2012 state tax forms Step 1. 2012 state tax forms Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. 2012 state tax forms See Table 2. 2012 state tax forms Your initial amount is on line 12. 2012 state tax forms Initial amounts for persons under age 65. 2012 state tax forms   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. 2012 state tax forms Special rules for joint returns. 2012 state tax 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. 2012 state tax 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. 2012 state tax forms Step 2. 2012 state tax 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. 2012 state tax forms You must reduce your initial amount by these payments. 2012 state tax forms Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. 2012 state tax forms If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. 2012 state tax 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. 2012 state tax forms Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. 2012 state tax forms Nontaxable social security payments. 2012 state tax 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. 2012 state tax 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. 2012 state tax forms ) Nontaxable railroad retirement pension payments treated as social security. 2012 state tax forms This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. 2012 state tax forms Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). 2012 state tax 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. 2012 state tax 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. 2012 state tax forms (Do not include amounts that are a return of your cost of a pension or annuity. 2012 state tax forms These amounts do not reduce your initial amount. 2012 state tax forms ) You should be sure to take into account all of the nontaxable amounts you receive. 2012 state tax forms These amounts are verified by the IRS through information supplied by other government agencies. 2012 state tax forms Step 3. 2012 state tax forms Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. 2012 state tax forms Figure your excess adjusted gross income on lines 14–17. 2012 state tax forms You figure your excess adjusted gross income as follows. 2012 state tax forms Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. 2012 state tax 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. 2012 state tax forms Divide the result of (1) by 2. 2012 state tax forms Step 4. 2012 state tax 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). 2012 state tax forms Step 5. 2012 state tax 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% (. 2012 state tax forms 15). 2012 state tax forms In certain cases, the amount of your credit may be limited. 2012 state tax forms See Limit on credit , later. 2012 state tax forms Example. 2012 state tax forms You are 66 years old and your spouse is 64. 2012 state tax forms Your spouse is not disabled. 2012 state tax forms You file a joint return on Form 1040. 2012 state tax forms Your adjusted gross income is $14,630. 2012 state tax forms Together you received $3,200 from social security, which was nontaxable. 2012 state tax 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. 2012 state tax forms Initial amount (line 12) $5,000 2. 2012 state tax forms Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. 2012 state tax forms Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. 2012 state tax forms Add (2) and (3) (line 18) 5,515 5. 2012 state tax 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. 2012 state tax forms Limit on credit. 2012 state tax forms   The amount of credit you can claim is generally limited to the amount of your tax. 2012 state tax forms Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. 2012 state tax forms Examples The following examples illustrate the credit for the elderly or the disabled. 2012 state tax forms The initial amounts are taken from Table 2, earlier. 2012 state tax forms Example 1. 2012 state tax forms James Davis is 58 years old, single, and files Form 1040A. 2012 state tax forms In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. 2012 state tax forms He got the required physician's statement in 2011 and kept it with his tax records. 2012 state tax forms His physician signed on line B of the statement. 2012 state tax forms This year James checks the box in Schedule R, Part II. 2012 state tax forms He does not need to get another statement for 2013. 2012 state tax 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). 2012 state tax forms He figures the credit on Schedule R as follows: 1. 2012 state tax forms Initial amount   $5,000 2. 2012 state tax forms Taxable disability pension   11,400 3. 2012 state tax forms Smaller of line 1 or line 2   5,000 4. 2012 state tax forms Nontaxable social security  benefits $1,500     5. 2012 state tax forms Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. 2012 state tax forms Add lines 4 and 5   3,500 7. 2012 state tax forms Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. 2012 state tax forms Multiply line 7 by 15% (. 2012 state tax forms 15)   225 9. 2012 state tax forms Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. 2012 state tax forms Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. 2012 state tax forms The Schedule R for James Davis is not shown. 2012 state tax forms Example 2. 2012 state tax forms William White is 53. 2012 state tax forms His wife Helen is 49. 2012 state tax forms William had a stroke 3 years ago and retired on permanent and total disability. 2012 state tax forms He is still permanently and totally disabled because of the stroke. 2012 state tax forms In November, Helen was injured in an accident at work and retired on permanent and total disability. 2012 state tax forms William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. 2012 state tax forms Helen earned $12,500 from her job and received a taxable disability pension of $1,700. 2012 state tax forms Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). 2012 state tax forms They do not itemize deductions. 2012 state tax forms They do not have any amounts that would increase their standard deduction. 2012 state tax forms Helen's doctor completed the physician's statement in the Instructions for Schedule R. 2012 state tax forms Helen is not required to include the statement with their return, but she must keep it for her records. 2012 state tax forms William got a physician's statement for the year he had the stroke. 2012 state tax forms His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. 2012 state tax forms William has kept the physician's statement with his records. 2012 state tax forms He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. 2012 state tax forms William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. 2012 state tax forms They attach Schedule R to their Form 1040 and enter $41 on line 53. 2012 state tax forms They check box c on line 53 and enter “Sch R” on the line next to that box. 2012 state tax forms See their filled-in Schedule R and Helen's filled-in physician's statement, later. 2012 state tax 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. 2012 state tax forms A person is permanently and totally disabled if both of the following apply:   1. 2012 state tax forms He or she cannot engage in any substantial gainful activity because of a physical or mental condition. 2012 state tax forms   2. 2012 state tax 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. 2012 state tax forms Physician's Statement     I certify that Helen A. 2012 state tax 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. 2012 state tax forms If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. 2012 state tax 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. 2012 state tax forms Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. 2012 state tax forms Doctor 1900 Green St. 2012 state tax forms , Hometown, MD 20000         This image is too large to be displayed in the current screen. 2012 state tax forms Please click the link to view the image. 2012 state tax forms Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. 2012 state tax forms Please click the link to view the image. 2012 state tax 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. 2012 state tax 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. 2012 state tax forms Free help with your tax return. 2012 state tax forms   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2012 state tax 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. 2012 state tax forms The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2012 state tax 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. 2012 state tax forms Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2012 state tax forms To find the nearest VITA or TCE site, visit IRS. 2012 state tax forms gov or call 1-800-906-9887. 2012 state tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 state tax forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 state tax forms aarp. 2012 state tax forms org/money/taxaide or call 1-888-227-7669. 2012 state tax forms   For more information on these programs, go to IRS. 2012 state tax forms gov and enter “VITA” in the search box. 2012 state tax forms Internet. 2012 state tax forms IRS. 2012 state tax forms gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2012 state tax forms Apply for an Employer Identification Number (EIN). 2012 state tax forms Go to IRS. 2012 state tax forms gov and enter Apply for an EIN in the search box. 2012 state tax forms Request an Electronic Filing PIN by going to IRS. 2012 state tax forms gov and entering Electronic Filing PIN in the search box. 2012 state tax forms Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2012 state tax 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. 2012 state tax 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. 2012 state tax forms Check the status of your amended return. 2012 state tax forms Go to IRS. 2012 state tax forms gov and enter Where's My Amended Return in the search box. 2012 state tax forms Download forms, instructions, and publications, including some accessible versions. 2012 state tax forms Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2012 state tax forms gov or IRS2Go. 2012 state tax forms Tax return and tax account transcripts are generally available for the current year and past three years. 2012 state tax forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 state tax forms gov. 2012 state tax 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. 2012 state tax forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 state tax forms gov. 2012 state tax forms Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2012 state tax forms gov or IRS2Go. 2012 state tax forms Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2012 state tax forms An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2012 state tax forms Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2012 state tax forms If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2012 state tax forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 state tax forms Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2012 state tax forms gov. 2012 state tax 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. 2012 state tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2012 state tax forms Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2012 state tax forms AARP offers the Tax-Aide counseling program as part of the TCE program. 2012 state tax forms Visit AARP's website to find the nearest Tax-Aide location. 2012 state tax forms Research your tax questions. 2012 state tax forms Search publications and instructions by topic or keyword. 2012 state tax forms Read the Internal Revenue Code, regulations, or other official guidance. 2012 state tax forms Read Internal Revenue Bulletins. 2012 state tax forms Sign up to receive local and national tax news by email. 2012 state tax forms Phone. 2012 state tax forms You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 state tax forms Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2012 state tax 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. 2012 state tax forms Call to locate the nearest volunteer help site, 1-800-906-9887. 2012 state tax 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. 2012 state tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2012 state tax forms Most VITA and TCE sites offer free electronic filing. 2012 state tax forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 state tax forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 state tax forms Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2012 state tax forms The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2012 state tax 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. 2012 state tax 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. 2012 state tax 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. 2012 state tax 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. 2012 state tax forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 state tax 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). 2012 state tax forms You should receive your order within 10 business days. 2012 state tax forms Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2012 state tax forms Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2012 state tax forms Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2012 state tax forms Call to ask tax questions, 1-800-829-1040. 2012 state tax forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 state tax forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 state tax forms These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2012 state tax forms gsa. 2012 state tax forms gov/fedrelay. 2012 state tax forms Walk-in. 2012 state tax forms You can find a selection of forms, publications and services — in-person, face-to-face. 2012 state tax forms Products. 2012 state tax forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 state tax forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 state tax forms Services. 2012 state tax forms You can walk in to your local TAC most business days for personal, face-to-face tax help. 2012 state tax forms An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2012 state tax 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. 2012 state tax forms No appointment is necessary—just walk in. 2012 state tax forms Before visiting, check www. 2012 state tax forms irs. 2012 state tax forms gov/localcontacts for hours of operation and services provided. 2012 state tax forms Mail. 2012 state tax forms You can send your order for forms, instructions, and publications to the address below. 2012 state tax forms You should receive a response within 10 business days after your request is received. 2012 state tax forms  Internal Revenue Service 1201 N. 2012 state tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2012 state tax forms   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 state tax forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 state tax forms What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2012 state tax 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. 2012 state tax forms You face (or your business is facing) an immediate threat of adverse action. 2012 state tax forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 state tax 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. 2012 state tax forms Here's why we can help: TAS is an independent organization within the IRS. 2012 state tax forms Our advocates know how to work with the IRS. 2012 state tax forms Our services are free and tailored to meet your needs. 2012 state tax forms We have offices in every state, the District of Columbia, and Puerto Rico. 2012 state tax 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. 2012 state tax forms irs. 2012 state tax forms gov/advocate, or call us toll-free at 1-877-777-4778. 2012 state tax forms How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 state tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2012 state tax forms irs. 2012 state tax forms gov/sams. 2012 state tax forms Low Income Taxpayer Clinics. 2012 state tax 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. 2012 state tax forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 state tax forms Visit www. 2012 state tax forms TaxpayerAdvocate. 2012 state tax forms irs. 2012 state tax forms gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 state tax forms Prev  Up  Next   Home   More Online Publications
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Affordable Care Act Tax Provisions for Other Organizations

The Affordable Care Act contains some tax provisions that are currently in effect and more that will be implemented going forward. 

Information specifically for insurers, including self-insured organizations, certain business types and tax exempt and government organizations is listed below.  More information will be added to this page as it becomes available. For information regarding your role as an employer, visit the Affordable Care Act Tax Provisions for Employers.

Tax Provisions for Insurers             

Tax Provisions for Miscellaneous Business Types

Tax Provisions for Tax Exempt and Government Organizations

e-file for ACA Report Filers

 

Page Last Reviewed or Updated: 14-Mar-2014

The 2012 State Tax Forms

2012 state tax forms Publication 538 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 2012 state tax forms Tax Questions. 2012 state tax forms Reminders Useful Items - You may want to see: Introduction Every taxpayer (individuals, business entities, etc. 2012 state tax forms ) must figure taxable income on the basis of an annual accounting period called a tax year. 2012 state tax forms The calendar year is the most common tax year. 2012 state tax forms Other tax years include a fiscal year and a short tax year. 2012 state tax forms Each taxpayer must use a consistent accounting method, which is a set of rules for determining when to report income and expenses. 2012 state tax forms The most commonly used accounting methods are the cash method and the accrual method. 2012 state tax forms Under the cash method, you generally report income in the tax year you receive it, and deduct expenses in the tax year in which you pay them. 2012 state tax forms Under the accrual method, you generally report income in the tax year you earn it, regardless of when payment is received. 2012 state tax forms You deduct expenses in the tax year you incur them, regardless of when payment is made. 2012 state tax forms This publication explains some of the rules for accounting periods and accounting methods. 2012 state tax forms In some cases, you may have to refer to other sources for a more in-depth explanation of the topic. 2012 state tax forms Comments and suggestions. 2012 state tax forms   We welcome your comments about this publication and your suggestions for future editions. 2012 state tax forms   You can write to us at the following address: Internal Revenue Service Business, Exempt Organization and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2012 state tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 state tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 state tax forms   You can email us at taxforms@irs. 2012 state tax forms gov. 2012 state tax forms Please put “Publications Comment” on the subject line. 2012 state tax forms You can also send us comments from www. 2012 state tax forms irs. 2012 state tax forms gov/formspubs. 2012 state tax forms Select “Comment on Tax Forms and Publications” under “More information. 2012 state tax forms ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 state tax forms Ordering forms and publications. 2012 state tax forms   Visit www. 2012 state tax forms irs. 2012 state tax 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. 2012 state tax forms Internal Revenue Service 1201 N. 2012 state tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax Questions. 2012 state tax forms   If you have a tax question, check the information available on IRS. 2012 state tax forms gov or call 1-800-829-1040. 2012 state tax forms We cannot answer tax questions sent to the above address. 2012 state tax forms Reminders Photographs of missing children. 2012 state tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 state tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 state tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 state tax forms Useful Items - You may want to see: Publication 537 Installment Sales 541 Partnerships 542 Corporations Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 2553 Election by a Small Business Corporation 3115 Application for Change in Accounting Method 8716 Election To Have a Tax Year Other Than a Required Tax Year See Ordering forms and publications, earlier for information about getting these publications and forms. 2012 state tax forms Prev  Up  Next   Home   More Online Publications