File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Http Www Hrblock Com

Senior Tax RebateFile 2012 Taxes Late OnlineHow Do I Amend My TaxesHow To Do A 1040x1040 Form 2012Tax Amendments 2013 142010 Tax Forms 1040Taxact 2011 Free Federal EditionAmended Tax Return 2011Free Online Tax Software 2010How To File Taxes OnlineHow To File Form 1040xFree Tax Filing 2012 Online2011 1040ezFree Online 1040ez FilingAmend 2011 Tax Return Free1040 Ez Form 2014State Income Tax Form 2012File 2012 State Taxes Online FreeFile 1040x ElectronicallyPrint 1040ez1040ez Form And InstructionsFree Federal And State Efile 2013Vita Tax ServicesHr Block Free Online FilingI Need To File My 2012 Taxes For Free2011 Tax Preparation1040x DownloadHow Can I File My 2012 Taxes LateTax Software 2012Ez1040Www Njfastfile ComWww.irs.gov Form 1040xCan I File My 2011 Taxes Online Free1040ez Fill In FormAmendment To 2010 Tax ReturnFree Efile H&r BlockIt 1040ez1040ez Turbotax FreeIrs 1040 Ez

Http Www Hrblock Com

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

Fossil Energy

Part of the Department of Energy, the Office of Fossil Energy is responsible for research and development of programs involving coal, petroleum, and natural gas.

Contact the Agency or Department

Website: Fossil Energy

E-mail:

Address: DOE Office of Fossil Energy
1000 Independence Ave SW

Washington, DC 20585

Phone Number: (202) 586-6503

The Http Www Hrblock Com

Http www hrblock com 29. Http www hrblock com   Limit on Itemized Deductions Table of Contents Introduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. Http www hrblock com Introduction This chapter discusses the overall limit on itemized deductions on Schedule A (Form 1040). Http www hrblock com The following topics are included. Http www hrblock com Who is subject to the limit. Http www hrblock com Which itemized deductions are limited. Http www hrblock com How to figure the limit. Http www hrblock com Useful Items - You may want to see: Forms (and Instructions) Schedule A (Form 1040) Itemized Deductions Are You Subject to the Limit? You are subject to the limit on certain itemized deductions if your adjusted gross income (AGI) is more than $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. Http www hrblock com Your AGI is the amount on Form 1040, line 38. Http www hrblock com Which Itemized Deductions Are Limited? The following Schedule A (Form 1040) deductions are subject to the overall limit on itemized deductions. Http www hrblock com Taxes paid—line 9 Interest paid—lines 10, 11, 12, and 13 Gifts to charity—line 19 Job expenses and certain miscellaneous deductions—line 27 Other miscellaneous deductions—line 28, excluding gambling and casualty or theft losses. Http www hrblock com . Http www hrblock com Which Itemized Deductions Are Not Limited? The following Schedule A (Form 1040) deductions are not subject to the overall limit on itemized deductions. Http www hrblock com However, they are still subject to other applicable limits. Http www hrblock com Medical and dental expenses—line 4. Http www hrblock com Investment interest expense—line 14. Http www hrblock com Casualty and theft losses of personal use property—line 20. Http www hrblock com Casualty and theft losses of income-producing property—line 28. Http www hrblock com Gambling losses—line 28. Http www hrblock com How Do You Figure the Limit? If your itemized deductions are subject to the limit, the total of all your itemized deductions is reduced by the smaller of: 80% of your itemized deductions that are affected by the limit. Http www hrblock com See Which Itemized Deductions Are Limited , earlier, or 3% of the amount by which your AGI exceeds $300,000 if married filing jointly or qualifying widow(er), $275,000 if head of household, $250,000 if single, or $150,000 if married filing separately. Http www hrblock com Before you figure the overall limit on itemized deductions, you first must complete Schedule A (Form 1040), lines 1 through 28, including any related forms (such as Form 2106, Form 4684, etc. Http www hrblock com ). Http www hrblock com The overall limit on itemized deductions is figured after you have applied any other limit on the allowance of any itemized deduction. Http www hrblock com These other limits include charitable contribution limits (chapter 24), the limit on certain meal and entertainment expenses (chapter 26), and the 2%-of-adjusted-gross-income limit on certain miscellaneous deductions (chapter 28). Http www hrblock com Itemized Deductions Worksheet. Http www hrblock com   After you have completed Schedule A (Form 1040) through line 28, you can use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your limit. Http www hrblock com Enter the result on Schedule A (Form 1040), line 29. Http www hrblock com Keep the worksheet for your records. Http www hrblock com    You should compare the amount of your standard deduction to the amount of your itemized deductions after applying the limit. Http www hrblock com Use the greater amount when completing Form 1040, line 40. Http www hrblock com See chapter 20 for information on how to figure your standard deduction. Http www hrblock com Example. Http www hrblock com For tax year 2013 Bill and Terry Willow are filing a joint return on Form 1040. Http www hrblock com Their adjusted gross income on line 38 is $325,500. Http www hrblock com Their Schedule A itemized deductions are as follows: Taxes paid—line 9 $17,900 Interest paid—lines 10, 11, 12, and 13 45,000 Investment interest expense—line 14 41,000 Gifts to charity—line 19 21,000 Job expenses—line 27 17,240 Total $142,140 The Willows’ investment interest expense deduction ($41,000 from Schedule A (Form 1040), line 14) is not subject to the overall limit on itemized deductions. Http www hrblock com The Willows use the Itemized Deductions Worksheet in the Schedule A (Form 1040) instructions to figure their overall limit. Http www hrblock com Of their $142,140 total itemized deductions, the Willows can deduct only $141,375 ($142,140 - $765). Http www hrblock com They enter $141,375 on Schedule A (Form 1040), line 29. Http www hrblock com Prev  Up  Next   Home   More Online Publications