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Instructions For Form 1040ez

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Instructions For Form 1040ez

Instructions for form 1040ez 10. Instructions for form 1040ez   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. Instructions for form 1040ez Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. Instructions for form 1040ez Use Schedule SE to figure net earnings from self-employment. Instructions for form 1040ez Sole proprietor or independent contractor. Instructions for form 1040ez   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. Instructions for form 1040ez SE tax rate. Instructions for form 1040ez    For 2013, the SE tax rate on net earnings is 15. Instructions for form 1040ez 3% (12. Instructions for form 1040ez 4% social security tax plus 2. Instructions for form 1040ez 9% Medicare tax). Instructions for form 1040ez Maximum earnings subject to self-employment tax. Instructions for form 1040ez    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Instructions for form 1040ez 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Instructions for form 1040ez   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Instructions for form 1040ez 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Instructions for form 1040ez   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Instructions for form 1040ez 4% social security part of the SE tax on any of your net earnings. Instructions for form 1040ez However, you must pay the 2. Instructions for form 1040ez 9% Medicare part of the SE tax on all your net earnings. Instructions for form 1040ez Special Rules and Exceptions Aliens. Instructions for form 1040ez   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. Instructions for form 1040ez S. Instructions for form 1040ez citizens. Instructions for form 1040ez Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. Instructions for form 1040ez S. Instructions for form 1040ez social security system. Instructions for form 1040ez However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. Instructions for form 1040ez S. Instructions for form 1040ez residents for self-employment tax purposes. Instructions for form 1040ez For more information on aliens, see Publication 519, U. Instructions for form 1040ez S. Instructions for form 1040ez Tax Guide for Aliens. Instructions for form 1040ez Child employed by parent. Instructions for form 1040ez   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. Instructions for form 1040ez Church employee. Instructions for form 1040ez    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. Instructions for form 1040ez 28 or more in wages from the church or organization. Instructions for form 1040ez For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Instructions for form 1040ez Fishing crew member. Instructions for form 1040ez   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. Instructions for form 1040ez You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. Instructions for form 1040ez The pay is not more than $100 per trip. Instructions for form 1040ez The pay is received only if there is a minimum catch. Instructions for form 1040ez The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. Instructions for form 1040ez You get a share of the catch or a share of the proceeds from the sale of the catch. Instructions for form 1040ez Your share depends on the amount of the catch. Instructions for form 1040ez The boat's operating crew normally numbers fewer than 10 individuals. Instructions for form 1040ez (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. Instructions for form 1040ez ) Notary public. Instructions for form 1040ez   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). Instructions for form 1040ez State or local government employee. Instructions for form 1040ez   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. Instructions for form 1040ez Foreign government or international organization employee. Instructions for form 1040ez   You are subject to SE tax if both the following conditions are true. Instructions for form 1040ez You are a U. Instructions for form 1040ez S. Instructions for form 1040ez citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. Instructions for form 1040ez Your employer is not required to withhold social security and Medicare taxes from your wages. Instructions for form 1040ez U. Instructions for form 1040ez S. Instructions for form 1040ez citizen or resident alien residing abroad. Instructions for form 1040ez    If you are a self-employed U. Instructions for form 1040ez S. Instructions for form 1040ez citizen or resident alien living outside the United States, in most cases you must pay SE tax. Instructions for form 1040ez Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. Instructions for form 1040ez Exception. Instructions for form 1040ez    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. Instructions for form 1040ez Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. Instructions for form 1040ez The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. Instructions for form 1040ez   For more information, see the Instructions for Schedule SE (Form 1040). Instructions for form 1040ez More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. Instructions for form 1040ez A loss from one business reduces your profit from another business. Instructions for form 1040ez Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. Instructions for form 1040ez Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. Instructions for form 1040ez It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. Instructions for form 1040ez Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. Instructions for form 1040ez If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. Instructions for form 1040ez Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. Instructions for form 1040ez The regular method. Instructions for form 1040ez The nonfarm optional method. Instructions for form 1040ez The farm optional method. Instructions for form 1040ez You must use the regular method unless you are eligible to use one or both of the optional methods. Instructions for form 1040ez Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. Instructions for form 1040ez You want to receive credit for social security benefit coverage. Instructions for form 1040ez You incurred child or dependent care expenses for which you could claim a credit. Instructions for form 1040ez (An optional method may increase your earned income, which could increase your credit. Instructions for form 1040ez ) You are entitled to the earned income credit. Instructions for form 1040ez (An optional method may increase your earned income, which could increase your credit. Instructions for form 1040ez ) You are entitled to the additional child tax credit. Instructions for form 1040ez (An optional method may increase your earned income, which could increase your credit. Instructions for form 1040ez ) Effects of using an optional method. Instructions for form 1040ez   Using an optional method could increase your SE tax. Instructions for form 1040ez Paying more SE tax could result in your getting higher benefits when you retire. Instructions for form 1040ez   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. Instructions for form 1040ez   The optional methods may be used only to figure your SE tax. Instructions for form 1040ez To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. Instructions for form 1040ez Regular Method Multiply your total earnings subject to SE tax by 92. Instructions for form 1040ez 35% (. Instructions for form 1040ez 9235) to get your net earnings under the regular method. Instructions for form 1040ez See Short Schedule SE, line 4, or Long Schedule SE, line 4a. Instructions for form 1040ez Net earnings figured using the regular method are also called actual net earnings. Instructions for form 1040ez Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. Instructions for form 1040ez You may use this method if you meet all the following tests. Instructions for form 1040ez You are self-employed on a regular basis. Instructions for form 1040ez This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. Instructions for form 1040ez The net earnings can be from either farm or nonfarm earnings or both. Instructions for form 1040ez You have used this method less than 5 years. Instructions for form 1040ez (There is a 5-year lifetime limit. Instructions for form 1040ez ) The years do not have to be one after another. Instructions for form 1040ez Your net nonfarm profits were: Less than $5,024, and Less than 72. Instructions for form 1040ez 189% of your gross nonfarm income. Instructions for form 1040ez Net nonfarm profits. Instructions for form 1040ez   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). Instructions for form 1040ez   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. Instructions for form 1040ez Gross nonfarm income. Instructions for form 1040ez   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). Instructions for form 1040ez Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. Instructions for form 1040ez Table 10-1. Instructions for form 1040ez Figuring Nonfarm Net Earnings IF your gross nonfarm income is. Instructions for form 1040ez . Instructions for form 1040ez . Instructions for form 1040ez THEN your net earnings are equal to. Instructions for form 1040ez . Instructions for form 1040ez . Instructions for form 1040ez $6,960 or less Two-thirds of your gross nonfarm income. Instructions for form 1040ez More than $6,960 $4,640 Actual net earnings. Instructions for form 1040ez   Your actual net earnings are 92. Instructions for form 1040ez 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. Instructions for form 1040ez 35% (. Instructions for form 1040ez 9235) to get actual net earnings). Instructions for form 1040ez Actual net earnings are equivalent to net earnings figured using the regular method. Instructions for form 1040ez Optional net earnings less than actual net earnings. Instructions for form 1040ez   You cannot use this method to report an amount less than your actual net earnings from self-employment. Instructions for form 1040ez Gross nonfarm income of $6,960 or less. Instructions for form 1040ez   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. Instructions for form 1040ez Example 1. Instructions for form 1040ez Net nonfarm profit less than $5,024 and less than 72. Instructions for form 1040ez 189% of gross nonfarm income. Instructions for form 1040ez Ann Green runs a craft business. Instructions for form 1040ez Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. Instructions for form 1040ez She meets the test for being self-employed on a regular basis. Instructions for form 1040ez She has used the nonfarm optional method less than 5 years. Instructions for form 1040ez Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . Instructions for form 1040ez 9235). Instructions for form 1040ez Because her net profit is less than $5,024 and less than 72. Instructions for form 1040ez 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). Instructions for form 1040ez Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. Instructions for form 1040ez Example 2. Instructions for form 1040ez Net nonfarm profit less than $5,024 but not less than 72. Instructions for form 1040ez 189% of gross nonfarm income. Instructions for form 1040ez Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. Instructions for form 1040ez She must use the regular method to figure her net earnings. Instructions for form 1040ez She cannot use the nonfarm optional method because her net profit is not less than 72. Instructions for form 1040ez 189% of her gross income. Instructions for form 1040ez Example 3. Instructions for form 1040ez Net loss from a nonfarm business. Instructions for form 1040ez Assume that in Example 1 Ann has a net loss of $700. Instructions for form 1040ez She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. Instructions for form 1040ez Example 4. Instructions for form 1040ez Nonfarm net earnings less than $400. Instructions for form 1040ez Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. Instructions for form 1040ez In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. Instructions for form 1040ez Gross nonfarm income of more than $6,960. Instructions for form 1040ez   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. Instructions for form 1040ez Example 1. Instructions for form 1040ez Net nonfarm profit less than $5,024 and less than 72. Instructions for form 1040ez 189% of gross nonfarm income. Instructions for form 1040ez John White runs an appliance repair shop. Instructions for form 1040ez His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. Instructions for form 1040ez He meets the test for being self-employed on a regular basis. Instructions for form 1040ez He has used the nonfarm optional method less than 5 years. Instructions for form 1040ez His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . Instructions for form 1040ez 9235). Instructions for form 1040ez Because his net profit is less than $5,024 and less than 72. Instructions for form 1040ez 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. Instructions for form 1040ez Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. Instructions for form 1040ez Example 2. Instructions for form 1040ez Net nonfarm profit not less than $5,024. Instructions for form 1040ez Assume that in Example 1 John's net profit is $5,400. Instructions for form 1040ez He must use the regular method. Instructions for form 1040ez He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. Instructions for form 1040ez Example 3. Instructions for form 1040ez Net loss from a nonfarm business. Instructions for form 1040ez Assume that in Example 1 John has a net loss of $700. Instructions for form 1040ez He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. Instructions for form 1040ez Farm Optional Method Use the farm optional method only for earnings from a farming business. Instructions for form 1040ez See Publication 225 for information about this method. Instructions for form 1040ez Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. Instructions for form 1040ez To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. Instructions for form 1040ez Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. Instructions for form 1040ez Add the net earnings figured under each method to arrive at your total net earnings from self-employment. Instructions for form 1040ez You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. Instructions for form 1040ez If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. Instructions for form 1040ez Example. Instructions for form 1040ez You are a self-employed farmer. Instructions for form 1040ez You also operate a retail grocery store. Instructions for form 1040ez Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. Instructions for form 1040ez Table 10-2. Instructions for form 1040ez Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. Instructions for form 1040ez Method 1. Instructions for form 1040ez Using the regular method for both farm and nonfarm income. Instructions for form 1040ez Method 2. Instructions for form 1040ez Using the optional method for farm income and the regular method for nonfarm income. Instructions for form 1040ez Method 3. Instructions for form 1040ez Using the regular method for farm income and the optional method for nonfarm income. Instructions for form 1040ez Method 4. Instructions for form 1040ez Using the optional method for both farm and nonfarm income. Instructions for form 1040ez Note. Instructions for form 1040ez Actual net earnings is the same as net earnings figured using the regular method. Instructions for form 1040ez Table 10-3. Instructions for form 1040ez Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. Instructions for form 1040ez Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. Instructions for form 1040ez Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. Instructions for form 1040ez Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. Instructions for form 1040ez Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. Instructions for form 1040ez Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. Instructions for form 1040ez However, certain taxpayers must use Section B—Long Schedule SE. Instructions for form 1040ez If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. Instructions for form 1040ez Joint return. Instructions for form 1040ez   Even if you file a joint return, you cannot file a joint Schedule SE. Instructions for form 1040ez This is true whether one spouse or both spouses have earnings subject to SE tax. Instructions for form 1040ez If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. Instructions for form 1040ez However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. Instructions for form 1040ez Attach both schedules to the joint return. Instructions for form 1040ez More than one business. Instructions for form 1040ez   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. Instructions for form 1040ez A loss from one business will reduce your profit from another business. Instructions for form 1040ez File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. Instructions for form 1040ez Example. Instructions for form 1040ez You are the sole proprietor of two separate businesses. Instructions for form 1040ez You operate a restaurant that made a net profit of $25,000. Instructions for form 1040ez You also have a cabinetmaking business that had a net loss of $500. Instructions for form 1040ez You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. Instructions for form 1040ez You file Schedule SE showing total earnings subject to SE tax of $24,500. Instructions for form 1040ez Prev  Up  Next   Home   More Online Publications
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Better Business Bureaus (BBBs) are nonprofit organizations that encourage honest advertising and selling practices and are supported primarily by local businesses. They offer a variety of consumer services, including consumer education materials; business reports, particularly unanswered or unsettled complaints or other problems; mediation and arbitration services; and information about charities and other organizations that are seeking public donations. They also provide ratings (A, B, C, D, or F) of local companies to express the BBB's confidence that the company operates in a trustworthy manner and demonstrates a willingness to resolve customer concerns.

Birmingham, AL

Website: Better Business Bureau

Email: info@centralalabama.bbb.org

Address: Better Business Bureau
1210 S. 20th St.
Birmingham, AL 35205

Phone Number: 205-558-2222

Toll-free: 1-800-824-5274

Boaz, AL

Website: Better Business Bureau

Address: Better Business Bureau
100 Bartlett Ave.
Boaz, AL 35957

Phone Number: 256-840-3888

Cullman, AL

Website: Better Business Bureau

Address: Better Business Bureau
PO Box 189
Cullman, AL 35056

Phone Number: 256-775-2917

Decatur, AL

Website: Better Business Bureau

Address: Better Business Bureau
254 Moulton St., E
Decatur, AL 35601

Phone Number: 256-355-2226

Dothan, AL

Website: Better Business Bureau

Email: info@centralalabama.bbb.org

Address: Better Business Bureau
1971 S. Brannon Stand Rd., Suite 1
Dothan, AL 36305

Phone Number: 334-794-0492

Florence, AL

Website: Better Business Bureau

Address: Better Business Bureau
205 S. Seminary St., Suite 114
Florence, AL 35630

Phone Number: 256-740-8224

Huntsville, AL

Website: Better Business Bureau

Address: Better Business Bureau
210A Exchange Pl.
Huntsville, AL 35806

Phone Number: 256-533-1640

Toll-free: 1-800-239-1642

Mobile, AL

Website: Better Business Bureau

Address: Better Business Bureau
960 S. Schillinger Rd., Suite I
Mobile, AL 36695

Phone Number: 251-433-5494

The Instructions For Form 1040ez

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