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Can I File 2012 Taxes In 2013

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Can I File 2012 Taxes In 2013

Can i file 2012 taxes in 2013 5. Can i file 2012 taxes in 2013   Wages, Salaries, and Other Earnings Table of Contents Reminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Can i file 2012 taxes in 2013 Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Reminder Foreign income. Can i file 2012 taxes in 2013   If you are a U. Can i file 2012 taxes in 2013 S. Can i file 2012 taxes in 2013 citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. Can i file 2012 taxes in 2013 S. Can i file 2012 taxes in 2013 law. Can i file 2012 taxes in 2013 This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. Can i file 2012 taxes in 2013 This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Can i file 2012 taxes in 2013 If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Can i file 2012 taxes in 2013 For details, see Publication 54, Tax Guide for U. Can i file 2012 taxes in 2013 S. Can i file 2012 taxes in 2013 Citizens and Resident Aliens Abroad. Can i file 2012 taxes in 2013 Introduction This chapter discusses compensation received for services as an employee, such as wages, salaries, and fringe benefits. Can i file 2012 taxes in 2013 The following topics are included. Can i file 2012 taxes in 2013 Bonuses and awards. Can i file 2012 taxes in 2013 Special rules for certain employees. Can i file 2012 taxes in 2013 Sickness and injury benefits. Can i file 2012 taxes in 2013 The chapter explains what income is included in the employee's gross income and what is not included. Can i file 2012 taxes in 2013 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income Employee Compensation This section discusses various types of employee compensation including fringe benefits, retirement plan contributions, stock options, and restricted property. Can i file 2012 taxes in 2013 Form W-2. Can i file 2012 taxes in 2013    If you are an employee, you should receive Form W-2 from your employer showing the pay you received for your services. Can i file 2012 taxes in 2013 Include your pay on line 7 of Form 1040 or Form 1040A, or on line 1 of Form 1040EZ, even if you do not receive a Form W-2. Can i file 2012 taxes in 2013   If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. Can i file 2012 taxes in 2013 These wages must be included on line 7 of Form 1040. Can i file 2012 taxes in 2013 See Form 8919 for more information. Can i file 2012 taxes in 2013 Childcare providers. Can i file 2012 taxes in 2013    If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. Can i file 2012 taxes in 2013 If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Can i file 2012 taxes in 2013 You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. Can i file 2012 taxes in 2013 Babysitting. Can i file 2012 taxes in 2013   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. Can i file 2012 taxes in 2013 Miscellaneous Compensation This section discusses different types of employee compensation. Can i file 2012 taxes in 2013 Advance commissions and other earnings. Can i file 2012 taxes in 2013   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. Can i file 2012 taxes in 2013    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. Can i file 2012 taxes in 2013 If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), or you may be able to take a credit for that year. Can i file 2012 taxes in 2013 See Repayments in chapter 12. Can i file 2012 taxes in 2013 Allowances and reimbursements. Can i file 2012 taxes in 2013    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463. Can i file 2012 taxes in 2013 If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. Can i file 2012 taxes in 2013 Back pay awards. Can i file 2012 taxes in 2013    Include in income amounts you are awarded in a settlement or judgment for back pay. Can i file 2012 taxes in 2013 These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. Can i file 2012 taxes in 2013 They should be reported to you by your employer on Form W-2. Can i file 2012 taxes in 2013 Bonuses and awards. Can i file 2012 taxes in 2013   Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. Can i file 2012 taxes in 2013 These include prizes such as vacation trips for meeting sales goals. Can i file 2012 taxes in 2013 If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. Can i file 2012 taxes in 2013 However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. Can i file 2012 taxes in 2013 Employee achievement award. Can i file 2012 taxes in 2013   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. Can i file 2012 taxes in 2013 However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. Can i file 2012 taxes in 2013 Your employer can tell you whether your award is a qualified plan award. Can i file 2012 taxes in 2013 Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. Can i file 2012 taxes in 2013   However, the exclusion does not apply to the following awards: A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. Can i file 2012 taxes in 2013 A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. Can i file 2012 taxes in 2013 Example. Can i file 2012 taxes in 2013 Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. Can i file 2012 taxes in 2013 Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. Can i file 2012 taxes in 2013 However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 – $1,600) in his income. Can i file 2012 taxes in 2013 Differential wage payments. Can i file 2012 taxes in 2013   This is any payment made to you by an employer for any period during which you are, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages you would have received from the employer during that period. Can i file 2012 taxes in 2013 These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. Can i file 2012 taxes in 2013 The payments are reported as wages on Form W-2. Can i file 2012 taxes in 2013 Government cost-of-living allowances. Can i file 2012 taxes in 2013   Most payments received by U. Can i file 2012 taxes in 2013 S. Can i file 2012 taxes in 2013 Government civilian employees for working abroad are taxable. Can i file 2012 taxes in 2013 However, certain cost-of-living allowances are tax free. Can i file 2012 taxes in 2013 Publication 516, U. Can i file 2012 taxes in 2013 S. Can i file 2012 taxes in 2013 Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Can i file 2012 taxes in 2013 Nonqualified deferred compensation plans. Can i file 2012 taxes in 2013   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. Can i file 2012 taxes in 2013 This amount is shown on Form W-2, box 12, using code Y. Can i file 2012 taxes in 2013 This amount is not included in your income. Can i file 2012 taxes in 2013   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. Can i file 2012 taxes in 2013 This amount is included in your wages shown on Form W-2, box 1. Can i file 2012 taxes in 2013 It is also shown on Form W-2, box 12, using code Z. Can i file 2012 taxes in 2013 Note received for services. Can i file 2012 taxes in 2013    If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. Can i file 2012 taxes in 2013 When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. Can i file 2012 taxes in 2013 Do not include that part again in your income. Can i file 2012 taxes in 2013 Include the rest of the payment in your income in the year of payment. Can i file 2012 taxes in 2013   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. Can i file 2012 taxes in 2013 Severance pay. Can i file 2012 taxes in 2013   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. Can i file 2012 taxes in 2013 Accrued leave payment. Can i file 2012 taxes in 2013    If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. Can i file 2012 taxes in 2013   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. Can i file 2012 taxes in 2013 You can reduce gross wages by the amount you repaid in the same tax year in which you received it. Can i file 2012 taxes in 2013 Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on the return and the wages on your Forms W-2. Can i file 2012 taxes in 2013 Outplacement services. Can i file 2012 taxes in 2013   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. Can i file 2012 taxes in 2013    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). Can i file 2012 taxes in 2013 Sick pay. Can i file 2012 taxes in 2013   Pay you receive from your employer while you are sick or injured is part of your salary or wages. Can i file 2012 taxes in 2013 In addition, you must include in your income sick pay benefits received from any of the following payers: A welfare fund. Can i file 2012 taxes in 2013 A state sickness or disability fund. Can i file 2012 taxes in 2013 An association of employers or employees. Can i file 2012 taxes in 2013 An insurance company, if your employer paid for the plan. Can i file 2012 taxes in 2013 However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. Can i file 2012 taxes in 2013 For more information, see Publication 525. Can i file 2012 taxes in 2013 Social security and Medicare taxes paid by employer. Can i file 2012 taxes in 2013   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. Can i file 2012 taxes in 2013 The payment also is treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. Can i file 2012 taxes in 2013 However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. Can i file 2012 taxes in 2013 Stock appreciation rights. Can i file 2012 taxes in 2013   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. Can i file 2012 taxes in 2013 When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. Can i file 2012 taxes in 2013 You include the cash payment in your income in the year you use the right. Can i file 2012 taxes in 2013 Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. Can i file 2012 taxes in 2013 Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. Can i file 2012 taxes in 2013 Accounting period. Can i file 2012 taxes in 2013   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. Can i file 2012 taxes in 2013 Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. Can i file 2012 taxes in 2013 The general rule: benefits are reported for a full calendar year (January 1–December 31). Can i file 2012 taxes in 2013 The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. Can i file 2012 taxes in 2013 For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. Can i file 2012 taxes in 2013  Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. Can i file 2012 taxes in 2013   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). Can i file 2012 taxes in 2013 Form W-2. Can i file 2012 taxes in 2013   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. Can i file 2012 taxes in 2013 Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). Can i file 2012 taxes in 2013 However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). Can i file 2012 taxes in 2013 Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. Can i file 2012 taxes in 2013 Benefits you receive from the plan may be taxable, as explained later under Sickness and Injury Benefits . Can i file 2012 taxes in 2013 For information on the items covered in this section, other than Long-term care coverage, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Can i file 2012 taxes in 2013 Long-term care coverage. Can i file 2012 taxes in 2013    Contributions by your employer to provide coverage for long-term care services generally are not included in your income. Can i file 2012 taxes in 2013 However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. Can i file 2012 taxes in 2013 This amount will be reported as wages in box 1 of your Form W-2. Can i file 2012 taxes in 2013   Contributions you make to the plan are discussed in Publication 502, Medical and Dental Expenses. Can i file 2012 taxes in 2013 Archer MSA contributions. Can i file 2012 taxes in 2013    Contributions by your employer to your Archer MSA generally are not included in your income. Can i file 2012 taxes in 2013 Their total will be reported in box 12 of Form W-2 with code R. Can i file 2012 taxes in 2013 You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Can i file 2012 taxes in 2013 File the form with your return. Can i file 2012 taxes in 2013 Health flexible spending arrangement (health FSA). Can i file 2012 taxes in 2013   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. Can i file 2012 taxes in 2013 Note. Can i file 2012 taxes in 2013 Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. Can i file 2012 taxes in 2013 The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. Can i file 2012 taxes in 2013 For more information, see Notice 2012-40, 2012-26 I. Can i file 2012 taxes in 2013 R. Can i file 2012 taxes in 2013 B. Can i file 2012 taxes in 2013 1046, available at www. Can i file 2012 taxes in 2013 irs. Can i file 2012 taxes in 2013 gov/irb/2012-26 IRB/ar09. Can i file 2012 taxes in 2013 html. Can i file 2012 taxes in 2013 Health reimbursement arrangement (HRA). Can i file 2012 taxes in 2013   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. Can i file 2012 taxes in 2013 Health savings accounts (HSA). Can i file 2012 taxes in 2013   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. Can i file 2012 taxes in 2013 Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. Can i file 2012 taxes in 2013 Contributions made by your employer are not included in your income. Can i file 2012 taxes in 2013 Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. Can i file 2012 taxes in 2013 Distributions not used for qualified medical expenses are included in your income. Can i file 2012 taxes in 2013 See Publication 969 for the requirements of an HSA. Can i file 2012 taxes in 2013   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. Can i file 2012 taxes in 2013 The contributions are treated as a distribution of money and are not included in the partner's gross income. Can i file 2012 taxes in 2013 Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. Can i file 2012 taxes in 2013 In both situations, the partner can deduct the contribution made to the partner's HSA. Can i file 2012 taxes in 2013   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. Can i file 2012 taxes in 2013 The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. Can i file 2012 taxes in 2013 Qualified HSA funding distribution. Can i file 2012 taxes in 2013   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. Can i file 2012 taxes in 2013 See Publication 590 for the requirements for these qualified HSA funding distributions. Can i file 2012 taxes in 2013 Failure to maintain eligibility. Can i file 2012 taxes in 2013   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. Can i file 2012 taxes in 2013 If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. Can i file 2012 taxes in 2013 This income is also subject to an additional 10% tax. Can i file 2012 taxes in 2013 Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. Can i file 2012 taxes in 2013 See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Can i file 2012 taxes in 2013 Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. Can i file 2012 taxes in 2013 They also are included as social security and Medicare wages in boxes 3 and 5. Can i file 2012 taxes in 2013 However, they are not included as wages in box 1. Can i file 2012 taxes in 2013 To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. Can i file 2012 taxes in 2013 File the form with your return. Can i file 2012 taxes in 2013 De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. Can i file 2012 taxes in 2013 In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. Can i file 2012 taxes in 2013 Holiday gifts. Can i file 2012 taxes in 2013   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. Can i file 2012 taxes in 2013 However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. Can i file 2012 taxes in 2013 Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. Can i file 2012 taxes in 2013 For more information, see Publication 970, Tax Benefits for Education. Can i file 2012 taxes in 2013 Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. Can i file 2012 taxes in 2013 However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. Can i file 2012 taxes in 2013 For exceptions, see Entire cost excluded , and Entire cost taxed , later. Can i file 2012 taxes in 2013 If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. Can i file 2012 taxes in 2013 Also, it is shown separately in box 12 with code C. Can i file 2012 taxes in 2013 Group-term life insurance. Can i file 2012 taxes in 2013   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. Can i file 2012 taxes in 2013 Permanent benefits. Can i file 2012 taxes in 2013   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. Can i file 2012 taxes in 2013 Your employer should be able to tell you the amount to include in your income. Can i file 2012 taxes in 2013 Accidental death benefits. Can i file 2012 taxes in 2013   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. Can i file 2012 taxes in 2013 Former employer. Can i file 2012 taxes in 2013   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. Can i file 2012 taxes in 2013 Also, it is shown separately in box 12 with code C. Can i file 2012 taxes in 2013 Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. Can i file 2012 taxes in 2013 You must pay these taxes with your income tax return. Can i file 2012 taxes in 2013 Include them on line 60, Form 1040, and follow the instructions for line 60. Can i file 2012 taxes in 2013 For more information, see the Instructions for Form 1040. Can i file 2012 taxes in 2013 Two or more employers. Can i file 2012 taxes in 2013   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. Can i file 2012 taxes in 2013 If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. Can i file 2012 taxes in 2013 You must figure how much to include in your income. Can i file 2012 taxes in 2013 Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. Can i file 2012 taxes in 2013 Figuring the taxable cost. Can i file 2012 taxes in 2013   Use the following worksheet to figure the amount to include in your income. Can i file 2012 taxes in 2013     Worksheet 5-1. Can i file 2012 taxes in 2013 Figuring the Cost of Group-Term Life Insurance To Include in Income 1. Can i file 2012 taxes in 2013 Enter the total amount of your insurance coverage from your employer(s) 1. Can i file 2012 taxes in 2013   2. Can i file 2012 taxes in 2013 Limit on exclusion for employer-provided group-term life insurance coverage 2. Can i file 2012 taxes in 2013 50,000 3. Can i file 2012 taxes in 2013 Subtract line 2 from line 1 3. Can i file 2012 taxes in 2013   4. Can i file 2012 taxes in 2013 Divide line 3 by $1,000. Can i file 2012 taxes in 2013 Figure to the nearest tenth 4. Can i file 2012 taxes in 2013   5. Can i file 2012 taxes in 2013 Go to Table 5-1. Can i file 2012 taxes in 2013 Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Can i file 2012 taxes in 2013   6. Can i file 2012 taxes in 2013 Multiply line 4 by line 5 6. Can i file 2012 taxes in 2013   7. Can i file 2012 taxes in 2013 Enter the number of full months of coverage at this cost. Can i file 2012 taxes in 2013 7. Can i file 2012 taxes in 2013   8. Can i file 2012 taxes in 2013 Multiply line 6 by line 7 8. Can i file 2012 taxes in 2013   9. Can i file 2012 taxes in 2013 Enter the premiums you paid per month 9. Can i file 2012 taxes in 2013       10. Can i file 2012 taxes in 2013 Enter the number of months you paid the premiums 10. Can i file 2012 taxes in 2013       11. Can i file 2012 taxes in 2013 Multiply line 9 by line 10. Can i file 2012 taxes in 2013 11. Can i file 2012 taxes in 2013   12. Can i file 2012 taxes in 2013 Subtract line 11 from line 8. Can i file 2012 taxes in 2013 Include this amount in your income as wages 12. Can i file 2012 taxes in 2013      Table 5-1. Can i file 2012 taxes in 2013 Cost of $1,000 of Group-Term Life Insurance for One Month Age Cost Under 25 $. Can i file 2012 taxes in 2013 05 25 through 29 . Can i file 2012 taxes in 2013 06 30 through 34 . Can i file 2012 taxes in 2013 08 35 through 39 . Can i file 2012 taxes in 2013 09 40 through 44 . Can i file 2012 taxes in 2013 10 45 through 49 . Can i file 2012 taxes in 2013 15 50 through 54 . Can i file 2012 taxes in 2013 23 55 through 59 . Can i file 2012 taxes in 2013 43 60 through 64 . Can i file 2012 taxes in 2013 66 65 through 69 1. Can i file 2012 taxes in 2013 27 70 and older 2. Can i file 2012 taxes in 2013 06 Example. Can i file 2012 taxes in 2013 You are 51 years old and work for employers A and B. Can i file 2012 taxes in 2013 Both employers provide group-term life insurance coverage for you for the entire year. Can i file 2012 taxes in 2013 Your coverage is $35,000 with employer A and $45,000 with employer B. Can i file 2012 taxes in 2013 You pay premiums of $4. Can i file 2012 taxes in 2013 15 a month under the employer B group plan. Can i file 2012 taxes in 2013 You figure the amount to include in your income as shown in Worksheet 5-1. Can i file 2012 taxes in 2013 Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated, later. Can i file 2012 taxes in 2013 Worksheet 5-1. Can i file 2012 taxes in 2013 Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated 1. Can i file 2012 taxes in 2013 Enter the total amount of your insurance coverage from your employer(s) 1. Can i file 2012 taxes in 2013 80,000 2. Can i file 2012 taxes in 2013 Limit on exclusion for employer-provided group-term life insurance coverage 2. Can i file 2012 taxes in 2013 50,000 3. Can i file 2012 taxes in 2013 Subtract line 2 from line 1 3. Can i file 2012 taxes in 2013 30,000 4. Can i file 2012 taxes in 2013 Divide line 3 by $1,000. Can i file 2012 taxes in 2013 Figure to the nearest tenth 4. Can i file 2012 taxes in 2013 30. Can i file 2012 taxes in 2013 0 5. Can i file 2012 taxes in 2013 Go to Table 5-1. Can i file 2012 taxes in 2013 Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Can i file 2012 taxes in 2013 . Can i file 2012 taxes in 2013 23 6. Can i file 2012 taxes in 2013 Multiply line 4 by line 5 6. Can i file 2012 taxes in 2013 6. Can i file 2012 taxes in 2013 90 7. Can i file 2012 taxes in 2013 Enter the number of full months of coverage at this cost. Can i file 2012 taxes in 2013 7. Can i file 2012 taxes in 2013 12 8. Can i file 2012 taxes in 2013 Multiply line 6 by line 7 8. Can i file 2012 taxes in 2013 82. Can i file 2012 taxes in 2013 80 9. Can i file 2012 taxes in 2013 Enter the premiums you paid per month 9. Can i file 2012 taxes in 2013 4. Can i file 2012 taxes in 2013 15     10. Can i file 2012 taxes in 2013 Enter the number of months you paid the premiums 10. Can i file 2012 taxes in 2013 12     11. Can i file 2012 taxes in 2013 Multiply line 9 by line 10. Can i file 2012 taxes in 2013 11. Can i file 2012 taxes in 2013 49. Can i file 2012 taxes in 2013 80 12. Can i file 2012 taxes in 2013 Subtract line 11 from line 8. Can i file 2012 taxes in 2013 Include this amount in your income as wages 12. Can i file 2012 taxes in 2013 33. Can i file 2012 taxes in 2013 00 Entire cost excluded. Can i file 2012 taxes in 2013   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. Can i file 2012 taxes in 2013 You are permanently and totally disabled and have ended your employment. Can i file 2012 taxes in 2013 Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. Can i file 2012 taxes in 2013 A charitable organization (defined in chapter 24) to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. Can i file 2012 taxes in 2013 (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. Can i file 2012 taxes in 2013 ) The plan existed on January 1, 1984, and You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. Can i file 2012 taxes in 2013 Entire cost taxed. Can i file 2012 taxes in 2013   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply: The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. Can i file 2012 taxes in 2013 You are a key employee and your employer's plan discriminates in favor of key employees. Can i file 2012 taxes in 2013 Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. Can i file 2012 taxes in 2013 Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. Can i file 2012 taxes in 2013 You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. Can i file 2012 taxes in 2013 Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. Can i file 2012 taxes in 2013 A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. Can i file 2012 taxes in 2013 Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. Can i file 2012 taxes in 2013 However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. Can i file 2012 taxes in 2013 Exclusion limit. Can i file 2012 taxes in 2013   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. Can i file 2012 taxes in 2013   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. Can i file 2012 taxes in 2013   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. Can i file 2012 taxes in 2013   If the benefits have a value that is more than these limits, the excess must be included in your income. Can i file 2012 taxes in 2013 You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. Can i file 2012 taxes in 2013 Commuter highway vehicle. Can i file 2012 taxes in 2013   This is a highway vehicle that seats at least six adults (not including the driver). Can i file 2012 taxes in 2013 At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). Can i file 2012 taxes in 2013 Transit pass. Can i file 2012 taxes in 2013   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. Can i file 2012 taxes in 2013 Qualified parking. Can i file 2012 taxes in 2013   This is parking provided to an employee at or near the employer's place of business. Can i file 2012 taxes in 2013 It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. Can i file 2012 taxes in 2013 It does not include parking at or near the employee's home. Can i file 2012 taxes in 2013 Qualified bicycle commuting. Can i file 2012 taxes in 2013   This is reimbursement based on the number of qualified bicycle commuting months for the year. Can i file 2012 taxes in 2013 A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. Can i file 2012 taxes in 2013 The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. Can i file 2012 taxes in 2013 Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. Can i file 2012 taxes in 2013 (Your employer can tell you whether your retirement plan is qualified. Can i file 2012 taxes in 2013 ) However, the cost of life insurance coverage included in the plan may have to be included. Can i file 2012 taxes in 2013 See Group-Term Life Insurance , earlier, under Fringe Benefits. Can i file 2012 taxes in 2013 If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. Can i file 2012 taxes in 2013 However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. Can i file 2012 taxes in 2013 For information on distributions from retirement plans, see Publication 575, Pension and Annuity Income (or Publication 721, Tax Guide to U. Can i file 2012 taxes in 2013 S. Can i file 2012 taxes in 2013 Civil Service Retirement Benefits, if you are a federal employee or retiree). Can i file 2012 taxes in 2013 Elective deferrals. Can i file 2012 taxes in 2013   If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. Can i file 2012 taxes in 2013 The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. Can i file 2012 taxes in 2013 An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. Can i file 2012 taxes in 2013 However, it is included in wages subject to social security and Medicare taxes. Can i file 2012 taxes in 2013   Elective deferrals include elective contributions to the following retirement plans. Can i file 2012 taxes in 2013 Cash or deferred arrangements (section 401(k) plans). Can i file 2012 taxes in 2013 The Thrift Savings Plan for federal employees. Can i file 2012 taxes in 2013 Salary reduction simplified employee pension plans (SARSEP). Can i file 2012 taxes in 2013 Savings incentive match plans for employees (SIMPLE plans). Can i file 2012 taxes in 2013 Tax-sheltered annuity plans (403(b) plans). Can i file 2012 taxes in 2013 Section 501(c)(18)(D) plans. Can i file 2012 taxes in 2013 Section 457 plans. Can i file 2012 taxes in 2013 Qualified automatic contribution arrangements. Can i file 2012 taxes in 2013   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. Can i file 2012 taxes in 2013 You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. Can i file 2012 taxes in 2013 The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. Can i file 2012 taxes in 2013   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. Can i file 2012 taxes in 2013 Overall limit on deferrals. Can i file 2012 taxes in 2013   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3) and (5) above. Can i file 2012 taxes in 2013 The limit for SIMPLE plans is $12,000. Can i file 2012 taxes in 2013 The limit for section 501(c)(18)(D) plans is the lesser of $7,000 or 25% of your compensation. Can i file 2012 taxes in 2013 The limit for section 457 plans is the lesser of your includible compensation or $17,500. Can i file 2012 taxes in 2013 Amounts deferred under specific plan limits are part of the overall limit on deferrals. Can i file 2012 taxes in 2013 Designated Roth contributions. Can i file 2012 taxes in 2013   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. Can i file 2012 taxes in 2013 Designated Roth contributions are treated as elective deferrals, except that they are included in income. Can i file 2012 taxes in 2013 Excess deferrals. Can i file 2012 taxes in 2013   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. Can i file 2012 taxes in 2013 However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. Can i file 2012 taxes in 2013   If you set aside more than the limit, the excess generally must be included in your income for that year, unless you have an excess deferral of a designated Roth contribution. Can i file 2012 taxes in 2013 See Publication 525 for a discussion of the tax treatment of excess deferrals. Can i file 2012 taxes in 2013 Catch-up contributions. Can i file 2012 taxes in 2013   You may be allowed catch-up contributions (additional elective deferral) if you are age 50 or older by the end of your tax year. Can i file 2012 taxes in 2013 Stock Options If you receive a nonstatutory option to buy or sell stock or other property as payment for your services, you usually will have income when you receive the option, when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option. Can i file 2012 taxes in 2013 However, if your option is a statutory stock option, you will not have any income until you sell or exchange your stock. Can i file 2012 taxes in 2013 Your employer can tell you which kind of option you hold. Can i file 2012 taxes in 2013 For more information, see Publication 525. Can i file 2012 taxes in 2013 Restricted Property In most cases, if you receive property for your services, you must include its fair market value in your income in the year you receive the property. Can i file 2012 taxes in 2013 However, if you receive stock or other property that has certain restrictions that affect its value, you do not include the value of the property in your income until it has substantially vested. Can i file 2012 taxes in 2013 (You can choose to include the value of the property in your income in the year it is transferred to you. Can i file 2012 taxes in 2013 ) For more information, see Restricted Property in Publication 525. Can i file 2012 taxes in 2013 Dividends received on restricted stock. Can i file 2012 taxes in 2013   Dividends you receive on restricted stock are treated as compensation and not as dividend income. Can i file 2012 taxes in 2013 Your employer should include these payments on your Form W-2. Can i file 2012 taxes in 2013 Stock you chose to include in income. Can i file 2012 taxes in 2013   Dividends you receive on restricted stock you chose to include in your income in the year transferred are treated the same as any other dividends. Can i file 2012 taxes in 2013 Report them on your return as dividends. Can i file 2012 taxes in 2013 For a discussion of dividends, see chapter 8. Can i file 2012 taxes in 2013    For information on how to treat dividends reported on both your Form W-2 and Form 1099-DIV, see Dividends received on restricted stock in Publication 525. Can i file 2012 taxes in 2013 Special Rules for Certain Employees This section deals with special rules for people in certain types of employment: members of the clergy, members of religious orders, people working for foreign employers, military personnel, and volunteers. Can i file 2012 taxes in 2013 Clergy Generally, if you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Can i file 2012 taxes in 2013 , in addition to your salary. Can i file 2012 taxes in 2013 If the offering is made to the religious institution, it is not taxable to you. Can i file 2012 taxes in 2013 If you are a member of a religious organization and you give your outside earnings to the religious organization, you still must include the earnings in your income. Can i file 2012 taxes in 2013 However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Can i file 2012 taxes in 2013 See chapter 24. Can i file 2012 taxes in 2013 Pension. Can i file 2012 taxes in 2013    A pension or retirement pay for a member of the clergy usually is treated as any other pension or annuity. Can i file 2012 taxes in 2013 It must be reported on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Can i file 2012 taxes in 2013 Housing. Can i file 2012 taxes in 2013    Special rules for housing apply to members of the clergy. Can i file 2012 taxes in 2013 Under these rules, you do not include in your income the rental value of a home (including utilities) or a designated housing allowance provided to you as part of your pay. Can i file 2012 taxes in 2013 However, the exclusion cannot be more than the reasonable pay for your service. Can i file 2012 taxes in 2013 If you pay for the utilities, you can exclude any allowance designated for utility cost, up to your actual cost. Can i file 2012 taxes in 2013 The home or allowance must be provided as compensation for your services as an ordained, licensed, or commissioned minister. Can i file 2012 taxes in 2013 However, you must include the rental value of the home or the housing allowance as earnings from self-employment on Schedule SE (Form 1040) if you are subject to the self-employment tax. Can i file 2012 taxes in 2013 For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Can i file 2012 taxes in 2013 Members of Religious Orders If you are a member of a religious order who has taken a vow of poverty, how you treat earnings that you renounce and turn over to the order depends on whether your services are performed for the order. Can i file 2012 taxes in 2013 Services performed for the order. Can i file 2012 taxes in 2013   If you are performing the services as an agent of the order in the exercise of duties required by the order, do not include in your income the amounts turned over to the order. Can i file 2012 taxes in 2013   If your order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to be performing the services as an agent of the order. Can i file 2012 taxes in 2013 Any wages you earn as an agent of an order that you turn over to the order are not included in your income. Can i file 2012 taxes in 2013 Example. Can i file 2012 taxes in 2013 You are a member of a church order and have taken a vow of poverty. Can i file 2012 taxes in 2013 You renounce any claims to your earnings and turn over to the order any salaries or wages you earn. Can i file 2012 taxes in 2013 You are a registered nurse, so your order assigns you to work in a hospital that is an associated institution of the church. Can i file 2012 taxes in 2013 However, you remain under the general direction and control of the order. Can i file 2012 taxes in 2013 You are considered to be an agent of the order and any wages you earn at the hospital that you turn over to your order are not included in your income. Can i file 2012 taxes in 2013 Services performed outside the order. Can i file 2012 taxes in 2013   If you are directed to work outside the order, your services are not an exercise of duties required by the order unless they meet both of the following requirements: They are the kind of services that are ordinarily the duties of members of the order. Can i file 2012 taxes in 2013 They are part of the duties that you must exercise for, or on behalf of, the religious order as its agent. Can i file 2012 taxes in 2013 If you are an employee of a third party, the services you perform for the third party will not be considered directed or required of you by the order. Can i file 2012 taxes in 2013 Amounts you receive for these services are included in your income, even if you have taken a vow of poverty. Can i file 2012 taxes in 2013 Example. Can i file 2012 taxes in 2013 Mark Brown is a member of a religious order and has taken a vow of poverty. Can i file 2012 taxes in 2013 He renounces all claims to his earnings and turns over his earnings to the order. Can i file 2012 taxes in 2013 Mark is a schoolteacher. Can i file 2012 taxes in 2013 He was instructed by the superiors of the order to get a job with a private tax-exempt school. Can i file 2012 taxes in 2013 Mark became an employee of the school, and, at his request, the school made the salary payments directly to the order. Can i file 2012 taxes in 2013 Because Mark is an employee of the school, he is performing services for the school rather than as an agent of the order. Can i file 2012 taxes in 2013 The wages Mark earns working for the school are included in his income. Can i file 2012 taxes in 2013 Foreign Employer Special rules apply if you work for a foreign employer. Can i file 2012 taxes in 2013 U. Can i file 2012 taxes in 2013 S. Can i file 2012 taxes in 2013 citizen. Can i file 2012 taxes in 2013   If you are a U. Can i file 2012 taxes in 2013 S. Can i file 2012 taxes in 2013 citizen who works in the United States for a foreign government, an international organization, a foreign embassy, or any foreign employer, you must include your salary in your income. Can i file 2012 taxes in 2013 Social security and Medicare taxes. Can i file 2012 taxes in 2013   You are exempt from social security and Medicare employee taxes if you are employed in the United States by an international organization or a foreign government. Can i file 2012 taxes in 2013 However, you must pay self-employment tax on your earnings from services performed in the United States, even though you are not self-employed. Can i file 2012 taxes in 2013 This rule also applies if you are an employee of a qualifying wholly owned instrumentality of a foreign government. Can i file 2012 taxes in 2013 Employees of international organizations or foreign governments. Can i file 2012 taxes in 2013   Your compensation for official services to an international organization is exempt from federal income tax if you are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Can i file 2012 taxes in 2013   Your compensation for official services to a foreign government is exempt from federal income tax if all of the following are true. Can i file 2012 taxes in 2013 You are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Can i file 2012 taxes in 2013 Your work is like the work done by employees of the United States in foreign countries. Can i file 2012 taxes in 2013 The foreign government gives an equal exemption to employees of the United States in its country. Can i file 2012 taxes in 2013 Waiver of alien status. Can i file 2012 taxes in 2013   If you are an alien who works for a foreign government or international organization and you file a waiver under section 247(b) of the Immigration and Nationality Act to keep your immigrant status, different rules may apply. Can i file 2012 taxes in 2013 See Foreign Employer in Publication 525. Can i file 2012 taxes in 2013 Employment abroad. Can i file 2012 taxes in 2013   For information on the tax treatment of income earned abroad, see Publication 54. Can i file 2012 taxes in 2013 Military Payments you receive as a member of a military service generally are taxed as wages except for retirement pay, which is taxed as a pension. Can i file 2012 taxes in 2013 Allowances generally are not taxed. Can i file 2012 taxes in 2013 For more information on the tax treatment of military allowances and benefits, see Publication 3, Armed Forces' Tax Guide. Can i file 2012 taxes in 2013 Differential wage payments. Can i file 2012 taxes in 2013   Any payments made to you by an employer during the time you are performing service in the uniformed services are treated as compensation. Can i file 2012 taxes in 2013 These wages are subject to income tax withholding and are reported on a Form W-2. Can i file 2012 taxes in 2013 See the discussion under Miscellaneous Compensation , earlier. Can i file 2012 taxes in 2013 Military retirement pay. Can i file 2012 taxes in 2013   If your retirement pay is based on age or length of service, it is taxable and must be included in your income as a pension on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Can i file 2012 taxes in 2013 Do not include in your income the amount of any reduction in retirement or retainer pay to provide a survivor annuity for your spouse or children under the Retired Serviceman's Family Protection Plan or the Survivor Benefit Plan. Can i file 2012 taxes in 2013   For more detailed discussion of survivor annuities, see chapter 10. Can i file 2012 taxes in 2013 Disability. Can i file 2012 taxes in 2013   If you are retired on disability, see Military and Government Disability Pensions under Sickness and Injury Benefits, later. Can i file 2012 taxes in 2013 Veterans' benefits. Can i file 2012 taxes in 2013   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the Department of Veterans Affairs (VA). Can i file 2012 taxes in 2013 The following amounts paid to veterans or their families are not taxable. Can i file 2012 taxes in 2013 Education, training, and subsistence allowances. Can i file 2012 taxes in 2013 Disability compensation and pension payments for disabilities paid either to veterans or their families. Can i file 2012 taxes in 2013 Grants for homes designed for wheelchair living. Can i file 2012 taxes in 2013 Grants for motor vehicles for veterans who lost their sight or the use of their limbs. Can i file 2012 taxes in 2013 Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death. Can i file 2012 taxes in 2013 Interest on insurance dividends you leave on deposit with the VA. Can i file 2012 taxes in 2013 Benefits under a dependent-care assistance program. Can i file 2012 taxes in 2013 The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001. Can i file 2012 taxes in 2013 Payments made under the compensated work therapy program. Can i file 2012 taxes in 2013 Any bonus payment by a state or political subdivision because of service in a combat zone. Can i file 2012 taxes in 2013 Volunteers The tax treatment of amounts you receive as a volunteer worker for the Peace Corps or similar agency is covered in the following discussions. Can i file 2012 taxes in 2013 Peace Corps. Can i file 2012 taxes in 2013   Living allowances you receive as a Peace Corps volunteer or volunteer leader for housing, utilities, household supplies, food, and clothing are exempt from tax. Can i file 2012 taxes in 2013 Taxable allowances. Can i file 2012 taxes in 2013   The following allowances must be included in your income and reported as wages: Allowances paid to your spouse and minor children while you are a volunteer leader training in the United States. Can i file 2012 taxes in 2013 Living allowances designated by the Director of the Peace Corps as basic compensation. Can i file 2012 taxes in 2013 These are allowances for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Can i file 2012 taxes in 2013 Leave allowances. Can i file 2012 taxes in 2013 Readjustment allowances or termination payments. Can i file 2012 taxes in 2013 These are considered received by you when credited to your account. Can i file 2012 taxes in 2013 Example. Can i file 2012 taxes in 2013 Gary Carpenter, a Peace Corps volunteer, gets $175 a month as a readjustment allowance during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Can i file 2012 taxes in 2013 Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Can i file 2012 taxes in 2013 Volunteers in Service to America (VISTA). Can i file 2012 taxes in 2013   If you are a VISTA volunteer, you must include meal and lodging allowances paid to you in your income as wages. Can i file 2012 taxes in 2013 National Senior Services Corps programs. Can i file 2012 taxes in 2013   Do not include in your income amounts you receive for supportive services or reimbursements for out-of-pocket expenses from the following programs. Can i file 2012 taxes in 2013 Retired Senior Volunteer Program (RSVP). Can i file 2012 taxes in 2013 Foster Grandparent Program. Can i file 2012 taxes in 2013 Senior Companion Program. Can i file 2012 taxes in 2013 Service Corps of Retired Executives (SCORE). Can i file 2012 taxes in 2013   If you receive amounts for supportive services or reimbursements for out-of-pocket expenses from SCORE, do not include these amounts in income. Can i file 2012 taxes in 2013 Volunteer tax counseling. Can i file 2012 taxes in 2013   Do not include in your income any reimbursements you receive for transportation, meals, and other expenses you have in training for, or actually providing, volunteer federal income tax counseling for the elderly (TCE). Can i file 2012 taxes in 2013   You can deduct as a charitable contribution your unreimbursed out-of-pocket expenses in taking part in the volunteer income tax assistance (VITA) program. Can i file 2012 taxes in 2013 See chapter 24. Can i file 2012 taxes in 2013 Sickness and Injury Benefits This section discusses sickness and injury benefits including disability pensions, long-term care insurance contracts, workers' compensation, and other benefits. Can i file 2012 taxes in 2013 In most cases, you must report as income any amount you receive for personal injury or sickness through an accident or health plan that is paid for by your employer. Can i file 2012 taxes in 2013 If both you and your employer pay for the plan, only the amount you receive that is due to your employer's payments is reported as income. Can i file 2012 taxes in 2013 However, certain payments may not be taxable to you. Can i file 2012 taxes in 2013 Your employer should be able to give you specific details about your pension plan and tell you the amount you paid for your disability pension. Can i file 2012 taxes in 2013 In addition to disability pensions and annuities, you may be receiving other payments for sickness and injury. Can i file 2012 taxes in 2013 Do not report as income any amounts paid to reimburse you for medical expenses you incurred after the plan was established. Can i file 2012 taxes in 2013 Cost paid by you. Can i file 2012 taxes in 2013   If you pay the entire cost of a health or accident insurance plan, do not include any amounts you receive from the plan for personal injury or sickness as income on your tax return. Can i file 2012 taxes in 2013 If your plan reimbursed you for medical expenses you deducted in an earlier year, you may have to include some, or all, of the reimbursement in your income. Can i file 2012 taxes in 2013 See Reimbursement in a later year in chapter 21. Can i file 2012 taxes in 2013 Cafeteria plans. Can i file 2012 taxes in 2013   In most cases, if you are covered by an accident or health insurance plan through a cafeteria plan, and the amount of the insurance premiums was not included in your income, you are not considered to have paid the premiums and you must include any benefits you receive in your income. Can i file 2012 taxes in 2013 If the amount of the premiums was included in your income, you are considered to have paid the premiums, and any benefits you receive are not taxable. Can i file 2012 taxes in 2013 Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Can i file 2012 taxes in 2013 You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A, until you reach minimum retirement age. Can i file 2012 taxes in 2013 Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Can i file 2012 taxes in 2013 You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Can i file 2012 taxes in 2013 For information on this credit and the definition of permanent and total disability, see chapter 33. Can i file 2012 taxes in 2013 Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Can i file 2012 taxes in 2013 Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Can i file 2012 taxes in 2013 The rules for reporting pensions are explained in How To Report in chapter 10. Can i file 2012 taxes in 2013 For information on disability payments from a governmental program provided as a substitute for unemployment compensation, see chapter 12. Can i file 2012 taxes in 2013 Retirement and profit-sharing plans. Can i file 2012 taxes in 2013   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Can i file 2012 taxes in 2013 The payments must be reported as a pension or annuity. Can i file 2012 taxes in 2013 For more information on pensions, see chapter 10. Can i file 2012 taxes in 2013 Accrued leave payment. Can i file 2012 taxes in 2013   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Can i file 2012 taxes in 2013 The payment is not a disability payment. Can i file 2012 taxes in 2013 Include it in your income in the tax year you receive it. Can i file 2012 taxes in 2013 Military and Government Disability Pensions Certain military and government disability pensions are not taxable. Can i file 2012 taxes in 2013 Service-connected disability. Can i file 2012 taxes in 2013   You may be able to exclude from income amounts you receive as a pension, annuity, or similar allowance for personal injury or sickness resulting from active service in one of the following government services. Can i file 2012 taxes in 2013 The armed forces of any country. Can i file 2012 taxes in 2013 The National Oceanic and Atmospheric Administration. Can i file 2012 taxes in 2013 The Public Health Service. Can i file 2012 taxes in 2013 The Foreign Service. Can i file 2012 taxes in 2013 Conditions for exclusion. Can i file 2012 taxes in 2013   Do not include the disability payments in your income if any of the following conditions apply. Can i file 2012 taxes in 2013 You were entitled to receive a disability payment before September 25, 1975. Can i file 2012 taxes in 2013 You were a member of a listed government service or its reserve component, or were under a binding written commitment to become a member, on September 24, 1975. Can i file 2012 taxes in 2013 You receive the disability payments for a combat-related injury. Can i file 2012 taxes in 2013 This is a personal injury or sickness that Results directly from armed conflict, Takes place while you are engaged in extra-hazardous service, Takes place under conditions simulating war, including training exercises such as maneuvers, or Is caused by an instrumentality of war. Can i file 2012 taxes in 2013 You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it. Can i file 2012 taxes in 2013 Your exclusion under this condition is equal to the amount you would be entitled to receive from the VA. Can i file 2012 taxes in 2013 Pension based on years of service. Can i file 2012 taxes in 2013   If you receive a disability pension based on years of service, in most cases you must include it in your income. Can i file 2012 taxes in 2013 However, if the pension qualifies for the exclusion for a service-connected disability (discussed earlier), do not include in income the part of your pension that you would have received if the pension had been based on a percentage of disability. Can i file 2012 taxes in 2013 You must include the rest of your pension in your income. Can i file 2012 taxes in 2013 Retroactive VA determination. Can i file 2012 taxes in 2013   If you retire from the armed services based on years of service and are later given a retroactive service-connected disability rating by the VA, your retirement pay for the retroactive period is excluded from income up to the amount of VA disability benefits you would have been entitled to receive. Can i file 2012 taxes in 2013 You can claim a refund of any tax paid on the excludable amount (subject to the statute of limitations) by filing an amended return on Form 1040X for each previous year during the retroactive period. Can i file 2012 taxes in 2013 You must include with each Form 1040X a copy of the official VA Determination letter granting the retroactive benefit. Can i file 2012 taxes in 2013 The letter must show the amount withheld and the effective date of the benefit. Can i file 2012 taxes in 2013   If you receive a lump-sum disability severance payment and are later awarded VA disability benefits, exclude 100% of the severance benefit from your income. Can i file 2012 taxes in 2013 However, you must include in your income any lump-sum readjustment or other nondisability severance payment you received on release from active duty, even if you are later given a retroactive disability rating by the VA. Can i file 2012 taxes in 2013 Special statute of limitations. Can i file 2012 taxes in 2013   In most cases, under the statute of limitations a claim for credit or refund must be filed within 3 years from the time a return was filed. Can i file 2012 taxes in 2013 However, if you receive a retroactive service-connected disability rating determination, the statute of limitations is extended by a 1-year period beginning on the date of the determination. Can i file 2012 taxes in 2013 This 1-year extended period applies to claims for credit or refund filed after June 17, 2008, and does not apply to any tax year that began more than 5 years before the date of the determination. Can i file 2012 taxes in 2013 Example. Can i file 2012 taxes in 2013 You retired in 2007 and receive a pension based on your years of service. Can i file 2012 taxes in 2013 On August 1, 2013, you receive a determination of service-connected disability retroactive to 2007. Can i file 2012 taxes in 2013 Generally, you could claim a refund for the taxes paid on your pension for 2010, 2011, and 2012. Can i file 2012 taxes in 2013 However, under the special limitation period, you can also file a claim for 2009 as long as you file the claim by August 1, 2014. Can i file 2012 taxes in 2013 You cannot file a claim for 2007 and 2008 because those tax years began more than 5 years before the determination. Can i file 2012 taxes in 2013 Terrorist attack or military action. Can i file 2012 taxes in 2013   Do not include in your income disability payments you receive for injuries resulting directly from a terrorist or military action. Can i file 2012 taxes in 2013 Long-Term Care Insurance Contracts Long-term care insurance contracts in most cases are treated as accident and health insurance contracts. Can i file 2012 taxes in 2013 Amounts you receive from them (other than policyholder dividends or premium refunds) in most cases are excludable from income as amounts received for personal injury or sickness. Can i file 2012 taxes in 2013 To claim an exclusion for payments made on a per diem or other periodic basis under a long-term care insurance contract, you must file Form 8853 with your return. Can i file 2012 taxes in 2013 A long-term care insurance contract is an insurance contract that only provides coverage for qualified long-term care services. Can i file 2012 taxes in 2013 The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits, and In most cases, not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. Can i file 2012 taxes in 2013 Qualified long-term care services. Can i file 2012 taxes in 2013   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance and personal care services, and Required by a chronically ill individual and provided pursuant to a plan of care as prescribed by a licensed health care practitioner. Can i file 2012 taxes in 2013 Chronically ill individual. Can i file 2012 taxes in 2013   A chronically ill individual is one who has been certified by a licensed health care practitioner within the previous 12 months as one of the following: An individual who, for at least 90 days, is unable to perform at least two activities of daily living without substantial assistance due to loss of functional capacity. Can i file 2012 taxes in 2013 Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Can i file 2012 taxes in 2013 An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Can i file 2012 taxes in 2013 Limit on exclusion. Can i file 2012 taxes in 2013   You generally can exclude from gross income up to $320 a day for 2013. Can i file 2012 taxes in 2013 See Limit on exclusion, under Long-Term Care Insurance Contracts, under Sickness and Injury Benefits in Publication 525 for more information. Can i file 2012 taxes in 2013 Workers' Compensation Amounts you receive as workers' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers' compensation act or a statute in the nature of a workers' compensation act. Can i file 2012 taxes in 2013 The exemption also applies to your survivors. Can i file 2012 taxes in 2013 The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. Can i file 2012 taxes in 2013 If part of your workers' compensation reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Can i file 2012 taxes in 2013 For more information, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Can i file 2012 taxes in 2013 Return to work. Can i file 2012 taxes in 2013    If you return to work after qualifying for workers' compensation, salary payments you receive for performing light duties are taxable as wages. Can i file 2012 taxes in 2013 Other Sickness and Injury Benefits In addition to disability pensions and annuities, you may receive other payments for sickness or injury. Can i file 2012 taxes in 2013 Railroad sick pay. Can i file 2012 taxes in 2013    Payments you receive as sick pay under the Railroad Unemployment Insurance Act are taxable and you must include them in your income. Can i file 2012 taxes in 2013 However, do not include them in your income if they are for an on-the-job injury. Can i file 2012 taxes in 2013   If you received income because of a disability, see Disability Pensions , earlier. Can i file 2012 taxes in 2013 Federal Employees' Compensation Act (FECA). Can i file 2012 taxes in 2013   Payments received under this Act for personal injury or sickness, including payments to beneficiaries in case of death, are not taxable. Can i file 2012 taxes in 2013 However, you are taxed on amounts you receive under this Act as continuation of pay for up to 45 days while a claim is being decided. Can i file 2012 taxes in 2013 Report this income on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040-EZ. Can i file 2012 taxes in 2013 Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages. Can i file 2012 taxes in 2013    If part of the payments you receive under FECA reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Can i file 2012 taxes in 2013 For a discussion of the taxability of these benefits, see Social security and equivalent railroad retirement benefits under Other Income, in Publication 525. Can i file 2012 taxes in 2013    You can deduct the amount you spend to buy back sick leave for an earlier year to be eligible for nontaxable FECA benefits for that period. Can i file 2012 taxes in 2013 It is a miscellaneous deduction subject to the 2%-of-AGI limit on Schedule A (Form 1040). Can i file 2012 taxes in 2013 If you buy back sick leave in the same year you used it, the amount reduces your taxable sick leave pay. Can i file 2012 taxes in 2013 Do not deduct it separately. Can i file 2012 taxes in 2013 Other compensation. Can i file 2012 taxes in 2013   Many other amounts you receive as compensation for sickness or injury are not taxable. Can i file 2012 taxes in 2013 These include the following amounts. Can i file 2012 taxes in 2013 Compensatory damages you receive for physical injury or physical sickness, whether paid in a lump sum or in periodic payments. Can i file 2012 taxes in 2013 Benefits you receive under an accident or health insurance policy on which either you paid the premiums or your employer paid the premiums but you had to include them in your income. Can i file 2012 taxes in 2013 Disability benefits you receive for loss of income or earning capacity as a result of injuries under a no-fault car insurance policy. Can i file 2012 taxes in 2013 Compensation you receive for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Can i file 2012 taxes in 2013 This compensation must be based only on the injury and not on the period of your absence from work. Can i file 2012 taxes in 2013 These benefits are not taxable even if your employer pays for the accident and health plan that provides these benefits. Can i file 2012 taxes in 2013 Reimbursement for medical care. Can i file 2012 taxes in 2013    A reimbursement for medical care is generally not taxable. Can i file 2012 taxes in 2013 However, it may reduce your medical expense deduction. Can i file 2012 taxes in 2013 For more information, see chapter 21. Can i file 2012 taxes in 2013 Prev  Up  Next   Home   More Online Publications
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The Can I File 2012 Taxes In 2013

Can i file 2012 taxes in 2013 33. Can i file 2012 taxes in 2013   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). Can i file 2012 taxes in 2013 This chapter explains the following. Can i file 2012 taxes in 2013 Who qualifies for the credit for the elderly or the disabled. Can i file 2012 taxes in 2013 How to claim the credit. Can i file 2012 taxes in 2013 You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Can i file 2012 taxes in 2013 Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Can i file 2012 taxes in 2013 You are a qualified individual. Can i file 2012 taxes in 2013 Your income is not more than certain limits. Can i file 2012 taxes in 2013 You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. Can i file 2012 taxes in 2013 Use Figure 33-A first to see if you are a qualified individual. Can i file 2012 taxes in 2013 If you are, go to Table 33-1 to make sure your income is not too high to take the credit. Can i file 2012 taxes in 2013 You can take the credit only if you file Form 1040 or Form 1040A. Can i file 2012 taxes in 2013 You cannot take the credit if you file Form 1040EZ. Can i file 2012 taxes in 2013 Qualified Individual You are a qualified individual for this credit if you are a U. Can i file 2012 taxes in 2013 S. Can i file 2012 taxes in 2013 citizen or resident alien, and either of the following applies. Can i file 2012 taxes in 2013 You were age 65 or older at the end of 2013. Can i file 2012 taxes in 2013 You were under age 65 at the end of 2013 and all three of the following statements are true. Can i file 2012 taxes in 2013 You retired on permanent and total disability (explained later). Can i file 2012 taxes in 2013 You received taxable disability income for 2013. Can i file 2012 taxes in 2013 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Can i file 2012 taxes in 2013 Age 65. Can i file 2012 taxes in 2013   You are considered to be age 65 on the day before your 65th birthday. Can i file 2012 taxes in 2013 Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Can i file 2012 taxes in 2013 U. Can i file 2012 taxes in 2013 S. Can i file 2012 taxes in 2013 Citizen or Resident Alien You must be a U. Can i file 2012 taxes in 2013 S. Can i file 2012 taxes in 2013 citizen or resident alien (or be treated as a resident alien) to take the credit. Can i file 2012 taxes in 2013 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Can i file 2012 taxes in 2013 Exceptions. Can i file 2012 taxes in 2013   You may be able to take the credit if you are a nonresident alien who is married to a U. Can i file 2012 taxes in 2013 S. Can i file 2012 taxes in 2013 citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Can i file 2012 taxes in 2013 S. Can i file 2012 taxes in 2013 resident alien. Can i file 2012 taxes in 2013 If you make that choice, both you and your spouse are taxed on your worldwide incomes. Can i file 2012 taxes in 2013 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. Can i file 2012 taxes in 2013 S. Can i file 2012 taxes in 2013 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Can i file 2012 taxes in 2013 S. Can i file 2012 taxes in 2013 resident alien for the entire year. Can i file 2012 taxes in 2013 In that case, you may be allowed to take the credit. Can i file 2012 taxes in 2013 For information on these choices, see chapter 1 of Publication 519, U. Can i file 2012 taxes in 2013 S. Can i file 2012 taxes in 2013 Tax Guide for Aliens. Can i file 2012 taxes in 2013 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. Can i file 2012 taxes in 2013 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. Can i file 2012 taxes in 2013 Head of household. Can i file 2012 taxes in 2013   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. Can i file 2012 taxes in 2013 See Head of Household in chapter 2 for the tests you must meet. Can i file 2012 taxes in 2013 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 ). Can i file 2012 taxes in 2013 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. Can i file 2012 taxes in 2013 Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Can i file 2012 taxes in 2013 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. Can i file 2012 taxes in 2013 Permanent and total disability. Can i file 2012 taxes in 2013    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Can i file 2012 taxes in 2013 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. Can i file 2012 taxes in 2013 See Physician's statement , later. Can i file 2012 taxes in 2013 Substantial gainful activity. Can i file 2012 taxes in 2013   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. Can i file 2012 taxes in 2013 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. Can i file 2012 taxes in 2013   Substantial gainful activity is not work you do to take care of yourself or your home. Can i file 2012 taxes in 2013 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Can i file 2012 taxes in 2013 However, doing this kind of work may show that you are able to engage in substantial gainful activity. Can i file 2012 taxes in 2013    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Can i file 2012 taxes in 2013 Sheltered employment. Can i file 2012 taxes in 2013   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Can i file 2012 taxes in 2013 These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Can i file 2012 taxes in 2013   Compared to commercial employment, pay is lower for sheltered employment. Can i file 2012 taxes in 2013 Therefore, one usually does not look for sheltered employment if he or she can get other employment. Can i file 2012 taxes in 2013 The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Can i file 2012 taxes in 2013 Physician's statement. Can i file 2012 taxes in 2013   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. Can i file 2012 taxes in 2013 You can use the statement in the Instructions for Schedule R. Can i file 2012 taxes in 2013    Figure 33-A. Can i file 2012 taxes in 2013 Are You a Qualified Individual? This image is too large to be displayed in the current screen. Can i file 2012 taxes in 2013 Please click the link to view the image. Can i file 2012 taxes in 2013 Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Can i file 2012 taxes in 2013 Veterans. Can i file 2012 taxes in 2013   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. Can i file 2012 taxes in 2013 VA Form 21-0172 must be signed by a person authorized by the VA to do so. Can i file 2012 taxes in 2013 You can get this form from your local VA regional office. Can i file 2012 taxes in 2013 Physician's statement obtained in earlier year. Can i file 2012 taxes in 2013   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. Can i file 2012 taxes in 2013 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Can i file 2012 taxes in 2013 If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Can i file 2012 taxes in 2013   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. Can i file 2012 taxes in 2013 Table 33-1. Can i file 2012 taxes in 2013 Income Limits IF your filing status is . Can i file 2012 taxes in 2013 . Can i file 2012 taxes in 2013 . Can i file 2012 taxes in 2013 THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. Can i file 2012 taxes in 2013 . Can i file 2012 taxes in 2013 . Can i file 2012 taxes in 2013   Your adjusted gross income (AGI)* is equal to or more than. Can i file 2012 taxes in 2013 . Can i file 2012 taxes in 2013 . Can i file 2012 taxes in 2013     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Can i file 2012 taxes in 2013 . Can i file 2012 taxes in 2013 . Can i file 2012 taxes in 2013   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Can i file 2012 taxes in 2013 Disability income. Can i file 2012 taxes in 2013   If you are under age 65, you must also have taxable disability income to qualify for the credit. Can i file 2012 taxes in 2013 Disability income must meet both of the following requirements. Can i file 2012 taxes in 2013 It must be paid under your employer's accident or health plan or pension plan. Can i file 2012 taxes in 2013 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. Can i file 2012 taxes in 2013 Payments that are not disability income. Can i file 2012 taxes in 2013   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Can i file 2012 taxes in 2013 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. Can i file 2012 taxes in 2013   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. Can i file 2012 taxes in 2013 Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Can i file 2012 taxes in 2013 Income Limits To determine if you can claim the credit, you must consider two income limits. Can i file 2012 taxes in 2013 The first limit is the amount of your adjusted gross income (AGI). Can i file 2012 taxes in 2013 The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Can i file 2012 taxes in 2013 The limits are shown in Table 33-1. Can i file 2012 taxes in 2013 If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Can i file 2012 taxes in 2013 See How to Claim the Credit , later. Can i file 2012 taxes in 2013 If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Can i file 2012 taxes in 2013 How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. Can i file 2012 taxes in 2013 Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). Can i file 2012 taxes in 2013 If you want the IRS to figure your tax, see chapter 30. Can i file 2012 taxes in 2013 Form 1040. Can i file 2012 taxes in 2013   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. Can i file 2012 taxes in 2013 Form 1040A. Can i file 2012 taxes in 2013   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. Can i file 2012 taxes in 2013 Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. Can i file 2012 taxes in 2013 Next, fill out Schedule R, Part III. Can i file 2012 taxes in 2013 If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. Can i file 2012 taxes in 2013 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. Can i file 2012 taxes in 2013 For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. Can i file 2012 taxes in 2013 Limit on credit. Can i file 2012 taxes in 2013   The amount of the credit you can claim is generally limited to the amount of your tax. Can i file 2012 taxes in 2013 Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Can i file 2012 taxes in 2013 Prev  Up  Next   Home   More Online Publications