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Irs 1040ez 2011 Form

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Irs 1040ez 2011 Form

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

Irs 1040ez 2011 form Index A Abroad, citizens living, filing requirements, U. Irs 1040ez 2011 form S. Irs 1040ez 2011 form Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. Irs 1040ez 2011 form , Temporary absences. Irs 1040ez 2011 form , Temporary absences. Irs 1040ez 2011 form Accounting periods, joint returns, Accounting period. Irs 1040ez 2011 form Adopted child, Exception for adopted child. Irs 1040ez 2011 form , Adopted child. Irs 1040ez 2011 form , Adopted child. Irs 1040ez 2011 form Taxpayer identification number, Taxpayer identification numbers for adoptees. Irs 1040ez 2011 form Age Filing status determination, Age. Irs 1040ez 2011 form Gross income and filing requirements (Table 1), Table 1. Irs 1040ez 2011 form 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. Irs 1040ez 2011 form Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. Irs 1040ez 2011 form Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. Irs 1040ez 2011 form (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. Irs 1040ez 2011 form American citizens abroad, U. Irs 1040ez 2011 form S. Irs 1040ez 2011 form Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. Irs 1040ez 2011 form Armed forces Combat zone, signing return for spouse, Spouse in combat zone. Irs 1040ez 2011 form Dependency allotments, Armed Forces dependency allotments. Irs 1040ez 2011 form GI Bill benefits, Tuition payments and allowances under the GI Bill. Irs 1040ez 2011 form Military quarters allotments, Tax-exempt military quarters allowances. Irs 1040ez 2011 form Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. Irs 1040ez 2011 form B Birth of child, Death or birth. Irs 1040ez 2011 form Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. Irs 1040ez 2011 form S. Irs 1040ez 2011 form citizen or resident alien. Irs 1040ez 2011 form , Citizen or Resident Test, Child in Canada or Mexico. Irs 1040ez 2011 form Capital expenses, Capital expenses. Irs 1040ez 2011 form Child born alive, Child born alive. Irs 1040ez 2011 form Child care expenses, Child care expenses. Irs 1040ez 2011 form Child custody, Custodial parent and noncustodial parent. Irs 1040ez 2011 form Child support under pre-1985 agreement, Child support under pre-1985 agreement. Irs 1040ez 2011 form Child tax credit, Child tax credit. Irs 1040ez 2011 form Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. Irs 1040ez 2011 form , Death or birth. Irs 1040ez 2011 form Claiming parent, when child is head of household, Special rule for parent. Irs 1040ez 2011 form Custody of, Custodial parent and noncustodial parent. Irs 1040ez 2011 form Death of child, Death or birth. Irs 1040ez 2011 form , Death or birth. Irs 1040ez 2011 form Dividends of, Unearned income. Irs 1040ez 2011 form Filing requirements as dependents (Table 2), Table 2. Irs 1040ez 2011 form 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. Irs 1040ez 2011 form 2013 Filing Requirements for Dependents , Unearned income. Irs 1040ez 2011 form Kidnapped, Kidnapped child. Irs 1040ez 2011 form , Kidnapped child. Irs 1040ez 2011 form Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. Irs 1040ez 2011 form Church employees, filing requirements (Table 3), Table 3. Irs 1040ez 2011 form Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. Irs 1040ez 2011 form S. Irs 1040ez 2011 form , filing requirements, U. Irs 1040ez 2011 form S. Irs 1040ez 2011 form Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. Irs 1040ez 2011 form Community property states, Community property states. Irs 1040ez 2011 form Cousin, Cousin. Irs 1040ez 2011 form Custody of child, Custodial parent and noncustodial parent. Irs 1040ez 2011 form D Death Of child, Death or birth of child. Irs 1040ez 2011 form Of dependent, Death or birth. Irs 1040ez 2011 form , Death or birth. Irs 1040ez 2011 form Of spouse, Spouse died during the year. Irs 1040ez 2011 form , Spouse died. Irs 1040ez 2011 form , Spouse died before signing. Irs 1040ez 2011 form , Death of spouse. Irs 1040ez 2011 form Decedents, Spouse died during the year. Irs 1040ez 2011 form , Decedent's final return. Irs 1040ez 2011 form (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. Irs 1040ez 2011 form Born and died within year, Born and died in 2013. Irs 1040ez 2011 form Child's earnings, Child's earnings. Irs 1040ez 2011 form Death of, Death or birth. Irs 1040ez 2011 form Earned income, Earned income. Irs 1040ez 2011 form Exemption for, Exemptions for Dependents Filing requirements, Table 2. Irs 1040ez 2011 form 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. Irs 1040ez 2011 form Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. Irs 1040ez 2011 form Disabled Child, Permanently and totally disabled. Irs 1040ez 2011 form Dependent, Disabled dependent working at sheltered workshop. Irs 1040ez 2011 form Divorced parents, Children of divorced or separated parents (or parents who live apart). Irs 1040ez 2011 form Divorced taxpayers Child custody, Custodial parent and noncustodial parent. Irs 1040ez 2011 form Filing status, Divorced persons. Irs 1040ez 2011 form , Divorce and remarriage. Irs 1040ez 2011 form , Divorced persons. Irs 1040ez 2011 form Joint returns, responsibility for, Divorced taxpayer. Irs 1040ez 2011 form Personal exemption, Divorced or separated spouse. Irs 1040ez 2011 form Domestic help, no exemption for, Housekeepers, maids, or servants. Irs 1040ez 2011 form Dual-status taxpayers Exemptions, Dual-status taxpayers. Irs 1040ez 2011 form Joint returns not available, Nonresident alien or dual-status alien. Irs 1040ez 2011 form E Earned income Defined for purposes of standard deduction, Earned income defined. Irs 1040ez 2011 form Dependent filing requirements (Table 2), Table 2. Irs 1040ez 2011 form 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. Irs 1040ez 2011 form Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. Irs 1040ez 2011 form Exemptions, Exemptions, Taxpayer identification numbers for adoptees. Irs 1040ez 2011 form Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. Irs 1040ez 2011 form Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. Irs 1040ez 2011 form Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. Irs 1040ez 2011 form Determination of, Filing status. Irs 1040ez 2011 form , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. Irs 1040ez 2011 form , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. Irs 1040ez 2011 form ). Irs 1040ez 2011 form Foreign employment, filing requirements, U. Irs 1040ez 2011 form S. Irs 1040ez 2011 form Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. Irs 1040ez 2011 form Form 1040 Personal exemption, Form 1040 filers. Irs 1040ez 2011 form Social security numbers, Social Security Numbers for Dependents Use of, How to file. Irs 1040ez 2011 form , How to file. Irs 1040ez 2011 form , How to file. Irs 1040ez 2011 form Form 1040A Personal exemption, Form 1040A filers. Irs 1040ez 2011 form Social security numbers, Social Security Numbers for Dependents Use of, How to file. Irs 1040ez 2011 form , How to file. Irs 1040ez 2011 form , How to file. Irs 1040ez 2011 form Form 1040EZ Personal exemption, Form 1040EZ filers. Irs 1040ez 2011 form Use of, How to file. Irs 1040ez 2011 form , How to file. Irs 1040ez 2011 form Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. Irs 1040ez 2011 form Standard deduction, change to itemized deductions, Changing your mind. Irs 1040ez 2011 form Form 1099-B, Form 1099-B received. Irs 1040ez 2011 form Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. Irs 1040ez 2011 form Form 8857, innocent spouse relief, Relief from joint responsibility. Irs 1040ez 2011 form Form SS-5, social security number request, No SSN. Irs 1040ez 2011 form Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. Irs 1040ez 2011 form Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. Irs 1040ez 2011 form Foster care payments and expenses, Foster care payments and expenses. Irs 1040ez 2011 form , Foster care. Irs 1040ez 2011 form Foster child, Foster child. Irs 1040ez 2011 form , Foster care payments and expenses. Irs 1040ez 2011 form , Foster child. Irs 1040ez 2011 form , Foster care. Irs 1040ez 2011 form Free tax services, Free help with your tax return. Irs 1040ez 2011 form Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. Irs 1040ez 2011 form Gross income Defined, Gross income. Irs 1040ez 2011 form Filing requirements (Table 1), Table 1. Irs 1040ez 2011 form 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. Irs 1040ez 2011 form 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. Irs 1040ez 2011 form Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. Irs 1040ez 2011 form Exemption for spouse, Head of household. Irs 1040ez 2011 form Filing requirements (Table 1), Table 1. Irs 1040ez 2011 form 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. Irs 1040ez 2011 form Help (see Tax help) Home Aged, home for, Home for the aged. Irs 1040ez 2011 form Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. Irs 1040ez 2011 form I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. Irs 1040ez 2011 form Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. Irs 1040ez 2011 form Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). Irs 1040ez 2011 form Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. Irs 1040ez 2011 form Innocent spouse relief, Relief from joint responsibility. Irs 1040ez 2011 form Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. Irs 1040ez 2011 form IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. Irs 1040ez 2011 form Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. Irs 1040ez 2011 form When to itemize, When to itemize. Irs 1040ez 2011 form ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. Irs 1040ez 2011 form J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. Irs 1040ez 2011 form Dependents on, Joint return. Irs 1040ez 2011 form Personal exemption, Joint return. Irs 1040ez 2011 form K Kidnapped children Qualifying child, Kidnapped child. Irs 1040ez 2011 form Qualifying relative, Kidnapped child. Irs 1040ez 2011 form Widow(er) with dependent child, Death or birth. Irs 1040ez 2011 form L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. Irs 1040ez 2011 form Local law violated, Local law violated. Irs 1040ez 2011 form Lodging, Lodging. Irs 1040ez 2011 form Losses, rental real estate, Rental activity losses. Irs 1040ez 2011 form M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. Irs 1040ez 2011 form Exemption for spouse, Separate return. Irs 1040ez 2011 form Itemized deductions, Married persons who filed separate returns. Irs 1040ez 2011 form Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. Irs 1040ez 2011 form Filing status, Married persons. Irs 1040ez 2011 form Medical insurance premiums, Medical insurance premiums. Irs 1040ez 2011 form Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. Irs 1040ez 2011 form Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. Irs 1040ez 2011 form S. Irs 1040ez 2011 form citizen or resident alien. Irs 1040ez 2011 form , Citizen or Resident Test, Child in Canada or Mexico. Irs 1040ez 2011 form Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. Irs 1040ez 2011 form S. Irs 1040ez 2011 form national. Irs 1040ez 2011 form Nonresident aliens, Nonresident aliens. Irs 1040ez 2011 form Dependents, Taxpayer identification numbers for aliens. Irs 1040ez 2011 form Exemptions, Nonresident aliens. Irs 1040ez 2011 form Joint return, Nonresident alien or dual-status alien. Irs 1040ez 2011 form Spouse, Nonresident alien spouse. Irs 1040ez 2011 form Taxpayer identification number, Taxpayer identification numbers for aliens. Irs 1040ez 2011 form O Overseas taxpayers, U. Irs 1040ez 2011 form S. Irs 1040ez 2011 form Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. Irs 1040ez 2011 form Parents who never married, Parents who never married. Irs 1040ez 2011 form Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). Irs 1040ez 2011 form Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. Irs 1040ez 2011 form Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. Irs 1040ez 2011 form Rental losses, Rental activity losses. Irs 1040ez 2011 form Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. Irs 1040ez 2011 form Scholarships, Earned income. Irs 1040ez 2011 form , Scholarships. Irs 1040ez 2011 form , Gross income defined. Irs 1040ez 2011 form , Do Not Include in Total Support , Earned income defined. Irs 1040ez 2011 form Self-employed persons Filing requirements (Table 3), Table 3. Irs 1040ez 2011 form Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. Irs 1040ez 2011 form Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). Irs 1040ez 2011 form Separated taxpayers Filing status, Considered married. Irs 1040ez 2011 form , Married persons living apart. Irs 1040ez 2011 form Living apart but not legally separated, Considered married. Irs 1040ez 2011 form Personal exemption, Divorced or separated spouse. Irs 1040ez 2011 form Signatures, joint returns, Signing a joint return. Irs 1040ez 2011 form Single taxpayers Filing status, Unmarried persons. Irs 1040ez 2011 form , Single Gross income filing requirements (Table 1), Table 1. Irs 1040ez 2011 form 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. Irs 1040ez 2011 form Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. Irs 1040ez 2011 form Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. Irs 1040ez 2011 form Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. Irs 1040ez 2011 form , Spouse died before signing. Irs 1040ez 2011 form , Death of spouse. Irs 1040ez 2011 form Dual-status alien spouse, Nonresident alien or dual-status alien. Irs 1040ez 2011 form Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. Irs 1040ez 2011 form Nonresident alien, Nonresident alien spouse. Irs 1040ez 2011 form Signing joint returns, Signing a joint return. Irs 1040ez 2011 form Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. Irs 1040ez 2011 form Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. Irs 1040ez 2011 form Stillborn child, Stillborn child. Irs 1040ez 2011 form Students Defined, Student defined. Irs 1040ez 2011 form Foreign, Foreign students' place of residence. Irs 1040ez 2011 form Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. Irs 1040ez 2011 form 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). Irs 1040ez 2011 form Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. Irs 1040ez 2011 form , Death or birth. Irs 1040ez 2011 form T Tables and figures, Keeping Up a Home, Worksheet 2. Irs 1040ez 2011 form Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. Irs 1040ez 2011 form 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. Irs 1040ez 2011 form 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. Irs 1040ez 2011 form Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. Irs 1040ez 2011 form Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. Irs 1040ez 2011 form , Temporary absences. Irs 1040ez 2011 form Tiebreaker rules, Tiebreaker rules. Irs 1040ez 2011 form Tips, reporting of (Table 3), Table 3. Irs 1040ez 2011 form Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. Irs 1040ez 2011 form U U. Irs 1040ez 2011 form S. Irs 1040ez 2011 form citizen or resident, Citizen or Resident Test U. Irs 1040ez 2011 form S. Irs 1040ez 2011 form citizens filing abroad, filing requirements Filing requirements, U. Irs 1040ez 2011 form S. Irs 1040ez 2011 form Citizens or Resident Aliens Living Abroad U. Irs 1040ez 2011 form S. Irs 1040ez 2011 form national, U. Irs 1040ez 2011 form S. Irs 1040ez 2011 form national. Irs 1040ez 2011 form U. Irs 1040ez 2011 form S. Irs 1040ez 2011 form possessions, income from, Individuals With Income From U. Irs 1040ez 2011 form S. Irs 1040ez 2011 form Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. Irs 1040ez 2011 form ). Irs 1040ez 2011 form What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. Irs 1040ez 2011 form Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. Irs 1040ez 2011 form Worksheet for Determining Support Prev  Up     Home   More Online Publications