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Filing Free State Returns

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Filing Free State Returns

Filing free state returns Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. Filing free state returns Determine Initial Amount Step 2. Filing free state returns Total Certain Nontaxable Pensions and Benefits Step 3. Filing free state returns Determine Excess Adjusted Gross Income Step 4. Filing free state returns Determine the Total of Steps 2 and 3 Step 5. Filing free state returns Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Filing free state returns You are a qualified individual. Filing free state returns Your income is not more than certain limits. Filing free state returns You can use Figure A and Table 1 as guides to see if you are eligible for the credit. Filing free state returns Use Figure A first to see if you are a qualified individual. Filing free state returns If you are, go to Table 1 to make sure your income is not too high to take the credit. Filing free state returns You can take the credit only if you file Form 1040 or Form 1040A. Filing free state returns You cannot take the credit if you file Form 1040EZ or Form 1040NR. Filing free state returns Qualified Individual You are a qualified individual for this credit if you are a U. Filing free state returns S. Filing free state returns citizen or resident alien, and either of the following applies. Filing free state returns You were age 65 or older at the end of 2013. Filing free state returns You were under age 65 at the end of 2013 and all three of the following statements are true. Filing free state returns You retired on permanent and total disability (explained later). Filing free state returns You received taxable disability income for 2013. Filing free state returns On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Filing free state returns Age 65. Filing free state returns   You are considered to be age 65 on the day before your 65th birthday. Filing free state returns As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Filing free state returns U. Filing free state returns S. Filing free state returns Citizen or Resident Alien You must be a U. Filing free state returns S. Filing free state returns citizen or resident alien (or be treated as a resident alien) to take the credit. Filing free state returns Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Filing free state returns Exceptions. Filing free state returns   You may be able to take the credit if you are a nonresident alien who is married to a U. Filing free state returns S. Filing free state returns citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Filing free state returns S. Filing free state returns resident alien. Filing free state returns If you make that choice, both you and your spouse are taxed on your worldwide incomes. Filing free state returns   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. Filing free state returns S. Filing free state returns citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Filing free state returns S. Filing free state returns resident alien for the entire year. Filing free state returns In that case, you may be allowed to take the credit. Filing free state returns   For information on these choices, see chapter 1 of Publication 519, U. Filing free state returns S. Filing free state returns Tax Guide for Aliens. Filing free state returns 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. Filing free state returns 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. Filing free state returns Head of household. Filing free state returns   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. Filing free state returns You file a separate return. Filing free state returns You paid more than half the cost of keeping up your home during the tax year. Filing free state returns Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. Filing free state returns (See Temporary absences under Head of Household in Publication 501. Filing free state returns ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. Filing free state returns An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. Filing free state returns You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. Filing free state returns For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Filing free state returns Figure A. Filing free state returns Are You a Qualified Individual? Please click here for the text description of the image. Filing free state returns figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Filing free state returns 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. Filing free state returns Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Filing free state returns 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. Filing free state returns You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Filing free state returns Permanent and total disability. Filing free state returns    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Filing free state returns 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. Filing free state returns See Physician's statement , later. Filing free state returns Substantial gainful activity. Filing free state returns   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. Filing free state returns 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. Filing free state returns   Substantial gainful activity is not work you do to take care of yourself or your home. Filing free state returns It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Filing free state returns However, doing this kind of work may show that you are able to engage in substantial gainful activity. Filing free state returns    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Filing free state returns   The following examples illustrate the tests of substantial gainful activity. Filing free state returns Example 1. Filing free state returns Trisha, a sales clerk, retired on disability. Filing free state returns She is 53 years old and now works as a full-time babysitter for the minimum wage. Filing free state returns Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. Filing free state returns She cannot take the credit because she is able to engage in substantial gainful activity. Filing free state returns Example 2. Filing free state returns Tom, a bookkeeper, retired on disability. Filing free state returns He is 59 years old and now drives a truck for a charitable organization. Filing free state returns He sets his own hours and is not paid. Filing free state returns Duties of this nature generally are performed for pay or profit. Filing free state returns Some weeks he works 10 hours, and some weeks he works 40 hours. Filing free state returns Over the year he averages 20 hours a week. Filing free state returns The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. Filing free state returns This is true even though Tom is not paid and he sets his own hours. Filing free state returns He cannot take the credit. Filing free state returns Example 3. Filing free state returns John, who retired on disability, took a job with a former employer on a trial basis. Filing free state returns The purpose of the job was to see if John could do the work. Filing free state returns The trial period lasted for 6 months during which John was paid the minimum wage. Filing free state returns Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. Filing free state returns The activity was gainful because John was paid at least the minimum wage. Filing free state returns But the activity was not substantial because his duties were nonproductive. Filing free state returns These facts do not, by themselves, show that John is able to engage in substantial gainful activity. Filing free state returns Example 4. Filing free state returns Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. Filing free state returns Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. Filing free state returns Joan can select the time of day when she feels most fit to work. Filing free state returns Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. Filing free state returns The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. Filing free state returns Sheltered employment. Filing free state returns   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Filing free state returns These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Filing free state returns   Compared to commercial employment, pay is lower for sheltered employment. Filing free state returns Therefore, one usually does not look for sheltered employment if he or she can get other employment. Filing free state returns The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Filing free state returns Physician's statement. Filing free state returns   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. Filing free state returns You can use the statement in the Instructions for Schedule R. Filing free state returns   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Filing free state returns Veterans. Filing free state returns    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. Filing free state returns VA Form 21-0172 must be signed by a person authorized by the VA to do so. Filing free state returns You can get this form from your local VA regional office. Filing free state returns Physician's statement obtained in earlier year. Filing free state returns   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. Filing free state returns For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Filing free state returns If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Filing free state returns   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. Filing free state returns Disability income. Filing free state returns   If you are under age 65, you must also have taxable disability income to qualify for the credit. Filing free state returns Disability income must meet both of the following requirements. Filing free state returns It must be paid under your employer's accident or health plan or pension plan. Filing free state returns 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. Filing free state returns Payments that are not disability income. Filing free state returns    Any payment you receive from a plan that does not provide for disability retirement is not disability income. Filing free state returns 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. Filing free state returns    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. Filing free state returns Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Filing free state returns Income Limits To determine if you can claim the credit, you must consider two income limits. Filing free state returns The first limit is the amount of your adjusted gross income (AGI). Filing free state returns The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Filing free state returns The limits are shown in Table 1. Filing free state returns If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Filing free state returns See Figuring the Credit Yourself , later. Filing free state returns Table 1. Filing free state returns Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. Filing free state returns . Filing free state returns . Filing free state returns     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Filing free state returns . Filing free state returns . Filing free state returns   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Filing free state returns If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Filing free state returns Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. Filing free state returns See Figuring the Credit Yourself , next. Filing free state returns If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. Filing free state returns Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. Filing free state returns If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. Filing free state returns If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. Filing free state returns Attach Schedule R to your return. Filing free state returns Table 2. Filing free state returns Initial Amounts IF your filing status is. Filing free state returns . Filing free state returns . Filing free state returns   THEN enter on line 10 of Schedule R. Filing free state returns . Filing free state returns . Filing free state returns single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. Filing free state returns     2 Amount cannot be more than your combined taxable disability income. Filing free state returns     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. Filing free state returns   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. Filing free state returns Next, fill out Schedule R, Part III. Filing free state returns If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. Filing free state returns 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. Filing free state returns There are five steps in Part III to determine the amount of your credit. Filing free state returns Determine your initial amount (lines 10–12). Filing free state returns Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). Filing free state returns Determine your excess adjusted gross income (lines 14–17). Filing free state returns Determine the total of steps 2 and 3 (line 18). Filing free state returns Determine your credit (lines 19–22). Filing free state returns These steps are discussed in more detail next. Filing free state returns Step 1. Filing free state returns Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. Filing free state returns See Table 2. Filing free state returns Your initial amount is on line 12. Filing free state returns Initial amounts for persons under age 65. Filing free state returns   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. Filing free state returns Special rules for joint returns. Filing free state returns   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. Filing free state returns   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. Filing free state returns Step 2. Filing free state returns Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. Filing free state returns You must reduce your initial amount by these payments. Filing free state returns Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. Filing free state returns If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. Filing free state returns Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. Filing free state returns Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. Filing free state returns Nontaxable social security payments. Filing free state returns This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. Filing free state returns (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. Filing free state returns ) Nontaxable railroad retirement pension payments treated as social security. Filing free state returns This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. Filing free state returns Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). Filing free state returns (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. Filing free state returns ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. Filing free state returns (Do not include amounts that are a return of your cost of a pension or annuity. Filing free state returns These amounts do not reduce your initial amount. Filing free state returns ) You should be sure to take into account all of the nontaxable amounts you receive. Filing free state returns These amounts are verified by the IRS through information supplied by other government agencies. Filing free state returns Step 3. Filing free state returns Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. Filing free state returns Figure your excess adjusted gross income on lines 14–17. Filing free state returns You figure your excess adjusted gross income as follows. Filing free state returns Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. Filing free state returns $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. Filing free state returns Divide the result of (1) by 2. Filing free state returns Step 4. Filing free state returns Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). Filing free state returns Step 5. Filing free state returns Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. Filing free state returns 15). Filing free state returns In certain cases, the amount of your credit may be limited. Filing free state returns See Limit on credit , later. Filing free state returns Example. Filing free state returns You are 66 years old and your spouse is 64. Filing free state returns Your spouse is not disabled. Filing free state returns You file a joint return on Form 1040. Filing free state returns Your adjusted gross income is $14,630. Filing free state returns Together you received $3,200 from social security, which was nontaxable. Filing free state returns You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. Filing free state returns Initial amount (line 12) $5,000 2. Filing free state returns Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. Filing free state returns Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. Filing free state returns Add (2) and (3) (line 18) 5,515 5. Filing free state returns Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. Filing free state returns Limit on credit. Filing free state returns   The amount of credit you can claim is generally limited to the amount of your tax. Filing free state returns Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Filing free state returns Examples The following examples illustrate the credit for the elderly or the disabled. Filing free state returns The initial amounts are taken from Table 2, earlier. Filing free state returns Example 1. Filing free state returns James Davis is 58 years old, single, and files Form 1040A. Filing free state returns In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. Filing free state returns He got the required physician's statement in 2011 and kept it with his tax records. Filing free state returns His physician signed on line B of the statement. Filing free state returns This year James checks the box in Schedule R, Part II. Filing free state returns He does not need to get another statement for 2013. Filing free state returns He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). Filing free state returns He figures the credit on Schedule R as follows: 1. Filing free state returns Initial amount   $5,000 2. Filing free state returns Taxable disability pension   11,400 3. Filing free state returns Smaller of line 1 or line 2   5,000 4. Filing free state returns Nontaxable social security  benefits $1,500     5. Filing free state returns Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. Filing free state returns Add lines 4 and 5   3,500 7. Filing free state returns Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. Filing free state returns Multiply line 7 by 15% (. Filing free state returns 15)   225 9. Filing free state returns Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. Filing free state returns Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. Filing free state returns The Schedule R for James Davis is not shown. Filing free state returns Example 2. Filing free state returns William White is 53. Filing free state returns His wife Helen is 49. Filing free state returns William had a stroke 3 years ago and retired on permanent and total disability. Filing free state returns He is still permanently and totally disabled because of the stroke. Filing free state returns In November, Helen was injured in an accident at work and retired on permanent and total disability. Filing free state returns William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. Filing free state returns Helen earned $12,500 from her job and received a taxable disability pension of $1,700. Filing free state returns Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). Filing free state returns They do not itemize deductions. Filing free state returns They do not have any amounts that would increase their standard deduction. Filing free state returns Helen's doctor completed the physician's statement in the Instructions for Schedule R. Filing free state returns Helen is not required to include the statement with their return, but she must keep it for her records. Filing free state returns William got a physician's statement for the year he had the stroke. Filing free state returns His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. Filing free state returns William has kept the physician's statement with his records. Filing free state returns He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. Filing free state returns William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. Filing free state returns They attach Schedule R to their Form 1040 and enter $41 on line 53. Filing free state returns They check box c on line 53 and enter “Sch R” on the line next to that box. Filing free state returns See their filled-in Schedule R and Helen's filled-in physician's statement, later. Filing free state returns Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. Filing free state returns A person is permanently and totally disabled if both of the following apply:   1. Filing free state returns He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Filing free state returns   2. Filing free state returns A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. Filing free state returns Physician's Statement     I certify that Helen A. Filing free state returns White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. Filing free state returns If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. Filing free state returns AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. Filing free state returns Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. Filing free state returns Doctor 1900 Green St. Filing free state returns , Hometown, MD 20000         This image is too large to be displayed in the current screen. Filing free state returns Please click the link to view the image. Filing free state returns Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. Filing free state returns Please click the link to view the image. Filing free state returns Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Filing free state returns Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Filing free state returns Free help with your tax return. Filing free state returns   Free help in preparing your return is available nationwide from IRS-certified volunteers. Filing free state returns The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Filing free state returns The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Filing free state returns Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Filing free state returns Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Filing free state returns To find the nearest VITA or TCE site, visit IRS. Filing free state returns gov or call 1-800-906-9887. Filing free state returns   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing free state returns To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing free state returns aarp. Filing free state returns org/money/taxaide or call 1-888-227-7669. Filing free state returns   For more information on these programs, go to IRS. Filing free state returns gov and enter “VITA” in the search box. Filing free state returns Internet. Filing free state returns IRS. Filing free state returns gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Filing free state returns Apply for an Employer Identification Number (EIN). Filing free state returns Go to IRS. Filing free state returns gov and enter Apply for an EIN in the search box. Filing free state returns Request an Electronic Filing PIN by going to IRS. Filing free state returns gov and entering Electronic Filing PIN in the search box. Filing free state returns Check the status of your 2013 refund with Where's My Refund? Go to IRS. Filing free state returns gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing free state returns If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing free state returns Check the status of your amended return. Filing free state returns Go to IRS. Filing free state returns gov and enter Where's My Amended Return in the search box. Filing free state returns Download forms, instructions, and publications, including some accessible versions. Filing free state returns Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Filing free state returns gov or IRS2Go. Filing free state returns Tax return and tax account transcripts are generally available for the current year and past three years. Filing free state returns Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing free state returns gov. Filing free state returns Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Filing free state returns Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing free state returns gov. Filing free state returns Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Filing free state returns gov or IRS2Go. Filing free state returns Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Filing free state returns An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Filing free state returns Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Filing free state returns If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Filing free state returns Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing free state returns Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Filing free state returns gov. Filing free state returns Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing free state returns The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Filing free state returns Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Filing free state returns AARP offers the Tax-Aide counseling program as part of the TCE program. Filing free state returns Visit AARP's website to find the nearest Tax-Aide location. Filing free state returns Research your tax questions. Filing free state returns Search publications and instructions by topic or keyword. Filing free state returns Read the Internal Revenue Code, regulations, or other official guidance. Filing free state returns Read Internal Revenue Bulletins. Filing free state returns Sign up to receive local and national tax news by email. Filing free state returns Phone. Filing free state returns You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing free state returns Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Filing free state returns Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Filing free state returns Call to locate the nearest volunteer help site, 1-800-906-9887. Filing free state returns Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing free state returns The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Filing free state returns Most VITA and TCE sites offer free electronic filing. Filing free state returns Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing free state returns Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing free state returns Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Filing free state returns The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Filing free state returns If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing free state returns Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing free state returns Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing free state returns Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Filing free state returns Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing free state returns Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Filing free state returns You should receive your order within 10 business days. Filing free state returns Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Filing free state returns Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Filing free state returns Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Filing free state returns Call to ask tax questions, 1-800-829-1040. Filing free state returns Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing free state returns The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing free state returns These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Filing free state returns gsa. Filing free state returns gov/fedrelay. Filing free state returns Walk-in. Filing free state returns You can find a selection of forms, publications and services — in-person, face-to-face. Filing free state returns Products. Filing free state returns You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing free state returns Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing free state returns Services. Filing free state returns You can walk in to your local TAC most business days for personal, face-to-face tax help. Filing free state returns An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Filing free state returns If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Filing free state returns No appointment is necessary—just walk in. Filing free state returns Before visiting, check www. Filing free state returns irs. Filing free state returns gov/localcontacts for hours of operation and services provided. Filing free state returns Mail. Filing free state returns You can send your order for forms, instructions, and publications to the address below. Filing free state returns You should receive a response within 10 business days after your request is received. Filing free state returns  Internal Revenue Service 1201 N. Filing free state returns Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Filing free state returns   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing free state returns Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing free state returns What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Filing free state returns We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Filing free state returns You face (or your business is facing) an immediate threat of adverse action. Filing free state returns You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing free state returns   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Filing free state returns Here's why we can help: TAS is an independent organization within the IRS. Filing free state returns Our advocates know how to work with the IRS. Filing free state returns Our services are free and tailored to meet your needs. Filing free state returns We have offices in every state, the District of Columbia, and Puerto Rico. Filing free state returns How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Filing free state returns irs. Filing free state returns gov/advocate, or call us toll-free at 1-877-777-4778. Filing free state returns How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing free state returns If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Filing free state returns irs. Filing free state returns gov/sams. Filing free state returns Low Income Taxpayer Clinics. Filing free state returns   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Filing free state returns Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing free state returns Visit www. Filing free state returns TaxpayerAdvocate. Filing free state returns irs. Filing free state returns gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing free state returns Prev  Up  Next   Home   More Online Publications
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Letter 757C Frequently Asked Questions (FAQs)

What is the letter telling me?

You failed to meet the terms of your established Installment Agreement by making the specified payment amount on the established due date.

What do I have to do?

You may call the toll free number in this letter. The person who answers the phone will assist you.

How much time do I have?

You should contact us or pay your balance due as soon as possible.

What happens if I don't take any action?

Since you failed to meet the terms of the agreement we could proceed to enforce collection action by filing a levy on your bank account or wages or file a lien on your personal property.

Who should I contact?

You should call the phone number provided in the letter as soon as possible.

What if I don't agree or have already taken corrective action?

Call us immediately at the number provided in the letter.

Page Last Reviewed or Updated: 30-Jan-2014

The Filing Free State Returns

Filing free state returns Publication 721 - Additional Material Prev  Up  Next   Home   More Online Publications