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Easy 1040

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Easy 1040

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

Easy 1040 Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Easy 1040 Tax questions. Easy 1040 Useful Items - You may want to see: Reminders Future developments. Easy 1040  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. Easy 1040 IRS. Easy 1040 gov/pub721. Easy 1040 Phased retirement. Easy 1040   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. Easy 1040 This new program will allow eligible employees to begin receiving annuity payments while working part-time. Easy 1040 For more information, go to the Office of Personnel Management (OPM) website at www. Easy 1040 opm. Easy 1040 gov. Easy 1040 Roth Thrift Savings Plan (TSP) balance. Easy 1040  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. Easy 1040 Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. Easy 1040 Qualified distributions from a Roth TSP are not included in your income. Easy 1040 See Thrift Savings Plan in Part II for more information. Easy 1040 Rollovers. Easy 1040  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. Easy 1040 See Rollover Rules in Part II. Easy 1040 Rollovers by surviving spouse. Easy 1040  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. Easy 1040 See Rollover Rules in Part II. Easy 1040 Thrift Savings Plan (TSP) beneficiary participant accounts. Easy 1040  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). Easy 1040 The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. Easy 1040 Benefits for public safety officer's survivors. Easy 1040  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. Easy 1040 For more information, see Dependents of public safety officers in Part IV. Easy 1040 Uniformed services Thrift Savings Plan (TSP) accounts. Easy 1040  If you have a uniformed services TSP account, it may include contributions from combat zone pay. Easy 1040 This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. Easy 1040 However, any earnings on those contributions are subject to tax when they are distributed. Easy 1040 The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. Easy 1040 If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. Easy 1040 You can get more information from the TSP website, www. Easy 1040 tsp. Easy 1040 gov, or the TSP Service Office. Easy 1040 Photographs of missing children. Easy 1040  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Easy 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Easy 1040 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Easy 1040 Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. Easy 1040 These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). Easy 1040 Tax rules for annuity benefits. Easy 1040   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. Easy 1040 The rest of your benefits are taxable. Easy 1040 If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. Easy 1040 If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. Easy 1040 See Part II, Rules for Retirees . Easy 1040 Thrift Savings Plan. Easy 1040   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. Easy 1040 This plan is similar to private sector 401(k) plans. Easy 1040 You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. Easy 1040 The contributions and earnings on them are not taxed until they are distributed to you. Easy 1040 Also the TSP offers a Roth TSP option. Easy 1040 Contributions to this type of balance are after tax and qualified distributions from the account are tax free. Easy 1040 See Thrift Savings Plan in Part II. Easy 1040 Comments and suggestions. Easy 1040   We welcome your comments about this publication and your suggestions for future editions. Easy 1040   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Easy 1040 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Easy 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Easy 1040   You can send your comments from www. Easy 1040 irs. Easy 1040 gov/formspubs/. Easy 1040 Click on “More Information” and then on “Comment on Tax Forms and Publications”. Easy 1040   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Easy 1040 Ordering forms and publications. Easy 1040   Visit www. Easy 1040 irs. Easy 1040 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Easy 1040 Internal Revenue Service 1201 N. Easy 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Easy 1040   If you have a tax question, check the information available on IRS. Easy 1040 gov or call 1-800-829-1040. Easy 1040 We cannot answer tax questions sent to either of the above addresses. Easy 1040 Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Easy 1040 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. Easy 1040 Prev  Up  Next   Home   More Online Publications