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How Do I File 2012 Tax Return

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How Do I File 2012 Tax Return

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

How do i file 2012 tax return Publication 501 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. How do i file 2012 tax return Tax questions. How do i file 2012 tax return Useful Items - You may want to see: What's New Who must file. How do i file 2012 tax return   In some cases, the amount of income you can receive before you must file a tax return has increased. How do i file 2012 tax return Table 1 shows the filing requirements for most taxpayers. How do i file 2012 tax return Exemption amount. How do i file 2012 tax return  The amount you can deduct for each exemption has increased. How do i file 2012 tax return It was $3,800 for 2012. How do i file 2012 tax return It is $3,900 for 2013. How do i file 2012 tax return Exemption phaseout. How do i file 2012 tax return  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. How do i file 2012 tax return For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. How do i file 2012 tax return See Phaseout of Exemptions , later. How do i file 2012 tax return Standard deduction increased. How do i file 2012 tax return   The standard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2013 than it was for 2012. How do i file 2012 tax return The amount depends on your filing status. How do i file 2012 tax return You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction. How do i file 2012 tax return Same-sex marriages. How do i file 2012 tax return . How do i file 2012 tax return  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. How do i file 2012 tax return See Same-sex marriage under Marital Status, later. How do i file 2012 tax return If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. How do i file 2012 tax return For details on filing amended returns, see Joint Return After Separate Returns . How do i file 2012 tax return Reminders Future developments. How do i file 2012 tax return  Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www. How do i file 2012 tax return irs. How do i file 2012 tax return gov/pub501. How do i file 2012 tax return Taxpayer identification number for aliens. How do i file 2012 tax return   If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). How do i file 2012 tax return Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. How do i file 2012 tax return See Form W-7, Application for IRS Individual Taxpayer Identification Number. How do i file 2012 tax return Also, see Social Security Numbers for Dependents , later. How do i file 2012 tax return Photographs of missing children. How do i file 2012 tax return   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How do i file 2012 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How do i file 2012 tax return 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. How do i file 2012 tax return Introduction This publication discusses some tax rules that affect every person who may have to file a federal income tax return. How do i file 2012 tax return It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction. How do i file 2012 tax return Who Must File explains who must file an income tax return. How do i file 2012 tax return If you have little or no gross income, reading this section will help you decide if you have to file a return. How do i file 2012 tax return Who Should File helps you decide if you should file a return, even if you are not required to do so. How do i file 2012 tax return Filing Status helps you determine which filing status to use. How do i file 2012 tax return Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. How do i file 2012 tax return It also helps determine your standard deduction and tax rate. How do i file 2012 tax return Exemptions, which reduce your taxable income, are discussed in Exemptions . How do i file 2012 tax return Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. How do i file 2012 tax return Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. How do i file 2012 tax return Phaseout of Exemptions explains how to determine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. How do i file 2012 tax return Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. How do i file 2012 tax return This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. How do i file 2012 tax return In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. How do i file 2012 tax return How To Get Tax Help explains how to get tax help from the IRS. How do i file 2012 tax return This publication is for U. How do i file 2012 tax return S. How do i file 2012 tax return citizens and resident aliens only. How do i file 2012 tax return If you are a resident alien for the entire year, you must follow the same tax rules that apply to U. How do i file 2012 tax return S. How do i file 2012 tax return citizens. How do i file 2012 tax return The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U. How do i file 2012 tax return S. How do i file 2012 tax return Tax Guide for Aliens. How do i file 2012 tax return Nonresident aliens. How do i file 2012 tax return    If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U. How do i file 2012 tax return S. How do i file 2012 tax return citizens. How do i file 2012 tax return See Publication 519. How do i file 2012 tax return Comments and suggestions. How do i file 2012 tax return    We welcome your comments about this publication and your suggestions for future editions. How do i file 2012 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How do i file 2012 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How do i file 2012 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How do i file 2012 tax return   You can send your comments from www. How do i file 2012 tax return irs. How do i file 2012 tax return gov/formspubs. How do i file 2012 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. How do i file 2012 tax return ”   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. How do i file 2012 tax return Ordering forms and publications. How do i file 2012 tax return    Visit www. How do i file 2012 tax return irs. How do i file 2012 tax return 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. How do i file 2012 tax return Internal Revenue Service 1201 N. How do i file 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How do i file 2012 tax return    If you have a tax question, check the information available on IRS. How do i file 2012 tax return gov or call 1-800-829-1040. How do i file 2012 tax return We cannot answer tax questions sent to either of the above addresses. How do i file 2012 tax return Useful Items - You may want to see: Publication 559 Survivors, Executors, and Administrators 929 Tax Rules for Children and Dependents Form (and Instructions) 1040X Amended U. How do i file 2012 tax return S. How do i file 2012 tax return Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents' Election To Report Child's Interest and Dividends Prev  Up  Next   Home   More Online Publications