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Irs Amended Tax Return

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Irs Amended Tax Return

Irs amended tax return 4. Irs amended tax return   Student Loan Interest Deduction Table of Contents Introduction Student Loan Interest DefinedQualified Student Loan Qualified Education Expenses Include As Interest Do Not Include As Interest When Must Interest Be Paid Can You Claim the DeductionNo Double Benefit Allowed Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Which Worksheet To Use Claiming the Deduction Introduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. Irs amended tax return However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. Irs amended tax return For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. Irs amended tax return This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. Irs amended tax return The student loan interest deduction is taken as an adjustment to income. Irs amended tax return This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Irs amended tax return This chapter explains: What type of loan interest you can deduct, Whether you can claim the deduction, What expenses you must have paid with the student loan, Who is an eligible student, How to figure the deduction, and How to claim the deduction. Irs amended tax return Table 4-1. Irs amended tax return Student Loan Interest Deduction at a Glance This table summarizes the features of the student loan interest deduction. Irs amended tax return Do not rely on this table alone. Irs amended tax return Refer to the text for complete details. Irs amended tax return Feature   Description Maximum benefit   You can reduce your income subject to tax by up to $2,500. Irs amended tax return Loan qualifications   Your student loan: •must have been taken out solely to pay qualified education expenses, and •cannot be from a related person or made under a qualified employer plan. Irs amended tax return Student qualifications   The student must be: •you, your spouse, or your dependent, and  •enrolled at least half-time in a degree program. Irs amended tax return Time limit on deduction   You can deduct interest paid during the remaining period of your student loan. Irs amended tax return Limit on modified adjusted gross income (MAGI)   $155,000 if married filing a joint return; $75,000 if single, head of household, or qualifying widow(er). Irs amended tax return Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. Irs amended tax return It includes both required and voluntary interest payments. Irs amended tax return Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period for an eligible student. Irs amended tax return Loans from the following sources are not qualified student loans. Irs amended tax return A related person. Irs amended tax return A qualified employer plan. Irs amended tax return Your dependent. Irs amended tax return   Generally, your dependent is someone who is either a: Qualifying child, or Qualifying relative. Irs amended tax return You can find more information about dependents in Publication 501. Irs amended tax return Exceptions. Irs amended tax return   For purposes of the student loan interest deduction, there are the following exceptions to the general rules for dependents. Irs amended tax return An individual can be your dependent even if you are the dependent of another taxpayer. Irs amended tax return An individual can be your dependent even if the individual files a joint return with a spouse. Irs amended tax return An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). Irs amended tax return Reasonable period of time. Irs amended tax return   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. Irs amended tax return   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. Irs amended tax return The expenses relate to a specific academic period, and The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. Irs amended tax return   If neither of the above situations applies, the reasonable period of time usually is determined based on all the relevant facts and circumstances. Irs amended tax return Academic period. Irs amended tax return   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Irs amended tax return In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Irs amended tax return Eligible student. Irs amended tax return   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. Irs amended tax return Enrolled at least half-time. Irs amended tax return   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. Irs amended tax return   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Irs amended tax return However, the standard may not be lower than any of those established by the U. Irs amended tax return S. Irs amended tax return Department of Education under the Higher Education Act of 1965. Irs amended tax return Related person. Irs amended tax return   You cannot deduct interest on a loan you get from a related person. Irs amended tax return Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. Irs amended tax return ), Your lineal descendants (children, grandchildren, etc. Irs amended tax return ), and Certain corporations, partnerships, trusts, and exempt organizations. Irs amended tax return Qualified employer plan. Irs amended tax return   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. Irs amended tax return Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. Irs amended tax return They include amounts paid for the following items. Irs amended tax return Tuition and fees. Irs amended tax return Room and board. Irs amended tax return Books, supplies, and equipment. Irs amended tax return Other necessary expenses (such as transportation). Irs amended tax return The cost of room and board qualifies only to the extent that it is not more than the greater of: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Irs amended tax return Eligible educational institution. Irs amended tax return   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Irs amended tax return S. Irs amended tax return Department of Education. Irs amended tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Irs amended tax return   Certain educational institutions located outside the United States also participate in the U. Irs amended tax return S. Irs amended tax return Department of Education's Federal Student Aid (FSA) programs. Irs amended tax return   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Irs amended tax return   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. Irs amended tax return The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. Irs amended tax return    The educational institution should be able to tell you if it is an eligible educational institution. Irs amended tax return Adjustments to Qualified Education Expenses You must reduce your qualified education expenses by the total amount paid for them with the following tax-free items. Irs amended tax return Employer-provided educational assistance. Irs amended tax return See chapter 11, Employer-Provided Educational Assistance . Irs amended tax return Tax-free distribution of earnings from a Coverdell education savings account (ESA). Irs amended tax return See Tax-Free Distributions in chapter 7, Coverdell Education Savings Account. Irs amended tax return Tax-free distribution of earnings from a qualified tuition program (QTP). Irs amended tax return See Figuring the Taxable Portion of a Distribution in chapter 8, Qualified Tuition Program. Irs amended tax return U. Irs amended tax return S. Irs amended tax return savings bond interest that you exclude from income because it is used to pay qualified education expenses. Irs amended tax return See chapter 10, Education Savings Bond Program . Irs amended tax return The tax-free part of scholarships and fellowships. Irs amended tax return See Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Irs amended tax return Veterans' educational assistance. Irs amended tax return See Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Irs amended tax return Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Irs amended tax return Include As Interest In addition to simple interest on the loan, if all other requirements are met, the items discussed below can be student loan interest. Irs amended tax return Loan origination fee. Irs amended tax return   In general, this is a one-time fee charged by the lender when a loan is made. Irs amended tax return To be deductible as interest, a loan origination fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. Irs amended tax return A loan origination fee treated as interest accrues over the term of the loan. Irs amended tax return   Loan origination fees were not required to be reported on Form 1098-E, Student Loan Interest Statement, for loans made before September 1, 2004. Irs amended tax return If loan origination fees are not included in the amount reported on your Form 1098-E, you can use any reasonable method to allocate the loan origination fees over the term of the loan. Irs amended tax return The method shown in the example below allocates equal portions of the loan origination fee to each payment required under the terms of the loan. Irs amended tax return A method that results in the double deduction of the same portion of a loan origination fee would not be reasonable. Irs amended tax return Example. Irs amended tax return In August 2004, Bill took out a student loan for $16,000 to pay the tuition for his senior year of college. Irs amended tax return The lender charged a 3% loan origination fee ($480) that was withheld from the funds Bill received. Irs amended tax return Bill began making payments on his student loan in 2013. Irs amended tax return Because the loan origination fee was not included in his 2013 Form 1098-E, Bill can use any reasonable method to allocate that fee over the term of the loan. Irs amended tax return Bill's loan is payable in 120 equal monthly payments. Irs amended tax return He allocates the $480 fee equally over the total number of payments ($480 ÷ 120 months = $4 per month). Irs amended tax return Bill made 7 payments in 2013, so he paid $28 ($4 × 7) of interest attributable to the loan origination fee. Irs amended tax return To determine his student loan interest deduction, he will add the $28 to the amount of other interest reported to him on Form 1098-E. Irs amended tax return Capitalized interest. Irs amended tax return   This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. Irs amended tax return Capitalized interest is treated as interest for tax purposes and is deductible as payments of principal are made on the loan. Irs amended tax return No deduction for capitalized interest is allowed in a year in which no loan payments were made. Irs amended tax return Interest on revolving lines of credit. Irs amended tax return   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. Irs amended tax return See Qualified Education Expenses , earlier. Irs amended tax return Interest on refinanced student loans. Irs amended tax return   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. Irs amended tax return    If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. Irs amended tax return Voluntary interest payments. Irs amended tax return   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. Irs amended tax return Example. Irs amended tax return The payments on Roger's student loan were scheduled to begin in June 2012, 6 months after he graduated from college. Irs amended tax return He began making payments as required. Irs amended tax return In September 2013, Roger enrolled in graduate school on a full-time basis. Irs amended tax return He applied for and was granted deferment of his loan payments while in graduate school. Irs amended tax return Wanting to pay down his student loan as much as possible, he made loan payments in October and November 2013. Irs amended tax return Even though these were voluntary (not required) payments, Roger can deduct the interest paid in October and November. Irs amended tax return Allocating Payments Between Interest and Principal The allocation of payments between interest and principal for tax purposes might not be the same as the allocation shown on the Form 1098-E or other statement you receive from the lender or loan servicer. Irs amended tax return To make the allocation for tax purposes, a payment generally applies first to stated interest that remains unpaid as of the date the payment is due, second to any loan origination fees allocable to the payment, third to any capitalized interest that remains unpaid as of the date the payment is due, and fourth to the outstanding principal. Irs amended tax return Example. Irs amended tax return In August 2012, Peg took out a $10,000 student loan to pay the tuition for her senior year of college. Irs amended tax return The lender charged a 3% loan origination fee ($300) that was withheld from the funds Peg received. Irs amended tax return The interest (5% simple) on this loan accrued while she completed her senior year and for 6 months after she graduated. Irs amended tax return At the end of that period, the lender determined the amount to be repaid by capitalizing all accrued but unpaid interest ($625 interest accrued from August 2012 through October 2013) and adding it to the outstanding principal balance of the loan. Irs amended tax return The loan is payable over 60 months, with a payment of $200. Irs amended tax return 51 due on the first of each month, beginning November 2013. Irs amended tax return Peg did not receive a Form 1098-E for 2013 from her lender because the amount of interest she paid did not require the lender to issue an information return. Irs amended tax return However, she did receive an account statement from the lender that showed the following 2013 payments on her outstanding loan of $10,625 ($10,000 principal + $625 accrued but unpaid interest). Irs amended tax return Payment Date   Payment   Stated Interest   Principal November 2013   $200. Irs amended tax return 51   $44. Irs amended tax return 27   $156. Irs amended tax return 24 December 2013   $200. Irs amended tax return 51   $43. Irs amended tax return 62   $156. Irs amended tax return 89 Totals   $401. Irs amended tax return 02   $87. Irs amended tax return 89   $313. Irs amended tax return 13 To determine the amount of interest that could be deducted on the loan for 2013, Peg starts with the total amount of stated interest she paid, $87. Irs amended tax return 89. Irs amended tax return Next, she allocates the loan origination fee over the term of the loan ($300 ÷ 60 months = $5 per month). Irs amended tax return A total of $10 ($5 of each of the two principal payments) should be treated as interest for tax purposes. Irs amended tax return Peg then applies the unpaid capitalized interest ($625) to the two principal payments in the order in which they were made, and determines that the remaining amount of principal of both payments is treated as interest for tax purposes. Irs amended tax return Assuming that Peg qualifies to take the student loan interest deduction, she can deduct $401. Irs amended tax return 02 ($87. Irs amended tax return 89 + $10 + $303. Irs amended tax return 13). Irs amended tax return For 2014, Peg will continue to allocate $5 of the loan origination fee to the principal portion of each monthly payment she makes and treat that amount as interest for tax purposes. Irs amended tax return She also will apply the remaining amount of capitalized interest ($625 − $303. Irs amended tax return 13 = $321. Irs amended tax return 87) to the principal payments in the order in which they are made until the balance is zero, and treat those amounts as interest for tax purposes. Irs amended tax return Do Not Include As Interest You cannot claim a student loan interest deduction for any of the following items. Irs amended tax return Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. Irs amended tax return Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. Irs amended tax return Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. Irs amended tax return For more information, see Student Loan Repayment Assistance in chapter 5, Student Loan Cancellations and Repayment Assistance. Irs amended tax return When Must Interest Be Paid You can deduct all interest you paid during the year on your student loan, including voluntary payments, until the loan is paid off. Irs amended tax return Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. Irs amended tax return Your filing status is any filing status except married filing separately. Irs amended tax return No one else is claiming an exemption for you on his or her tax return. Irs amended tax return You are legally obligated to pay interest on a qualified student loan. Irs amended tax return You paid interest on a qualified student loan. Irs amended tax return Claiming an exemption for you. Irs amended tax return   Another taxpayer is claiming an exemption for you if he or she lists your name and other required information on his or her Form 1040 (or Form 1040A), line 6c, or Form 1040NR, line 7c. Irs amended tax return Example 1. Irs amended tax return During 2013, Josh paid $600 interest on his qualified student loan. Irs amended tax return Only he is legally obligated to make the payments. Irs amended tax return No one claimed an exemption for Josh for 2013. Irs amended tax return Assuming all other requirements are met, Josh can deduct the $600 of interest he paid on his 2013 Form 1040 or 1040A. Irs amended tax return Example 2. Irs amended tax return During 2013, Jo paid $1,100 interest on her qualified student loan. Irs amended tax return Only she is legally obligated to make the payments. Irs amended tax return Jo's parents claimed an exemption for her on their 2013 tax return. Irs amended tax return In this case, neither Jo nor her parents may deduct the student loan interest Jo paid in 2013. Irs amended tax return Interest paid by others. Irs amended tax return   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. Irs amended tax return Example 1. Irs amended tax return Darla obtained a qualified student loan to attend college. Irs amended tax return After Darla's graduation from college, she worked as an intern for a nonprofit organization. Irs amended tax return As part of the internship program, the nonprofit organization made an interest payment on behalf of Darla. Irs amended tax return This payment was treated as additional compensation and reported in box 1 of her Form W-2. Irs amended tax return Assuming all other qualifications are met, Darla can deduct this payment of interest on her tax return. Irs amended tax return Example 2. Irs amended tax return Ethan obtained a qualified student loan to attend college. Irs amended tax return After graduating from college, the first monthly payment on his loan was due in December. Irs amended tax return As a gift, Ethan's mother made this payment for him. Irs amended tax return No one is claiming a dependency exemption for Ethan on his or her tax return. Irs amended tax return Assuming all other qualifications are met, Ethan can deduct this payment of interest on his tax return. Irs amended tax return No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, as home mortgage interest). Irs amended tax return Figuring the Deduction Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. Irs amended tax return However, the amount determined above may be gradually reduced (phased out) or eliminated based on your filing status and MAGI as explained below. Irs amended tax return You can use Worksheet 4-1. Irs amended tax return Student Loan Interest Deduction Worksheet (at the end of this chapter) to figure both your MAGI and your deduction. Irs amended tax return Form 1098-E. Irs amended tax return   To help you figure your student loan interest deduction, you should receive Form 1098-E. Irs amended tax return Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. Irs amended tax return   For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. Irs amended tax return Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. Irs amended tax return However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. Irs amended tax return See Allocating Payments Between Interest and Principal , earlier. Irs amended tax return    The lender may ask for a completed Form W-9S, or similar statement to obtain the borrower's name, address, and taxpayer identification number. Irs amended tax return The form may also be used by the borrower to certify that the student loan was incurred solely to pay for qualified education expenses. Irs amended tax return Effect of the Amount of Your Income on the Amount of Your Deduction The amount of your student loan interest deduction is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). Irs amended tax return You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). Irs amended tax return Modified adjusted gross income (MAGI). Irs amended tax return   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for student loan interest. Irs amended tax return However, as discussed below, there may be other modifications. Irs amended tax return Table 4-2 shows how the amount of your MAGI can affect your student loan interest deduction. Irs amended tax return Table 4-2. Irs amended tax return Effect of MAGI on Student Loan Interest Deduction IF your filing status is. Irs amended tax return . Irs amended tax return . Irs amended tax return AND your MAGI is. Irs amended tax return . Irs amended tax return . Irs amended tax return THEN your student loan interest deduction is. Irs amended tax return . Irs amended tax return . Irs amended tax return single,  head of household, or qualifying widow(er) not more than $60,000 not affected by the phaseout. Irs amended tax return more than $60,000  but less than $75,000 reduced because of the phaseout. Irs amended tax return $75,000 or more eliminated by the phaseout. Irs amended tax return married filing joint return not more than $125,000 not affected by the phaseout. Irs amended tax return more than $125,000 but less than $155,000 reduced because of the phaseout. Irs amended tax return $155,000 or more eliminated by the phaseout. Irs amended tax return MAGI when using Form 1040A. Irs amended tax return   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). Irs amended tax return MAGI when using Form 1040. Irs amended tax return   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any amount on line 33 (student loan interest deduction), line 34 (tuition and fees deduction), or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Irs amended tax return MAGI when using Form 1040NR. Irs amended tax return   If you file Form 1040NR, your MAGI is the AGI on line 36 of that form figured without taking into account any amount on line 33 (student loan interest deduction) and line 34 (domestic production activities deduction). Irs amended tax return MAGI when using Form 1040NR-EZ. Irs amended tax return   If you file Form 1040NR-EZ, your MAGI is the AGI on line 10 of that form figured without taking into account any amount on line 9 (student loan interest deduction). Irs amended tax return Phaseout. Irs amended tax return   If your MAGI is within the range of incomes where the credit must be reduced, you must figure your reduced deduction. Irs amended tax return To figure the phaseout, multiply your interest deduction (before the phaseout) by a fraction. Irs amended tax return The numerator is your MAGI minus $60,000 ($125,000 in the case of a joint return). Irs amended tax return The denominator is $15,000 ($30,000 in the case of a joint return). Irs amended tax return Subtract the result from your deduction (before the phaseout) to give you the amount you can deduct. Irs amended tax return Example 1. Irs amended tax return During 2013 you paid $800 interest on a qualified student loan. Irs amended tax return Your 2013 MAGI is $145,000 and you are filing a joint return. Irs amended tax return You must reduce your deduction by $533, figured as follows. Irs amended tax return   $800 × $145,000 − $125,000  $30,000 = $533   Your reduced student loan interest deduction is $267 ($800 − $533). Irs amended tax return Example 2. Irs amended tax return The facts are the same as in Example 1 except that you paid $2,750 interest. Irs amended tax return Your maximum deduction for 2013 is $2,500. Irs amended tax return You must reduce your maximum deduction by $1,667, figured as follows. Irs amended tax return   $2,500 × $145,000 − $125,000  $30,000 = $1,667   In this example, your reduced student loan interest deduction is $833 ($2,500 − $1,667). Irs amended tax return Which Worksheet To Use Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR. Irs amended tax return However, if you are filing Form 2555, Foreign Earned Income, Form 2555-EZ, Foreign Earned Income Exclusion, or Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1. Irs amended tax return Student Loan Interest Deduction Worksheet at the end of this chapter. Irs amended tax return Claiming the Deduction The student loan interest deduction is an adjustment to income. Irs amended tax return To claim the deduction, enter the allowable amount on line 33 (Form 1040), line 18 (Form 1040A), line 33 (Form 1040NR), or line 9 (Form 1040NR-EZ). Irs amended tax return Worksheet 4-1. Irs amended tax return Student Loan Interest Deduction Worksheet Use this worksheet instead of the worksheet in the Form 1040 instructions if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. Irs amended tax return Before using this worksheet, you must complete Form 1040, lines 7 through 32, plus any amount to be entered on the dotted line next to line 36. Irs amended tax return 1. Irs amended tax return Enter the total interest you paid in 2013 on qualified student loans. Irs amended tax return Do not enter  more than $2,500 1. Irs amended tax return   2. Irs amended tax return Enter the amount from Form 1040, line 22 2. Irs amended tax return       3. Irs amended tax return Enter the total of the amounts from Form 1040,  lines 23 through 32 3. Irs amended tax return           4. Irs amended tax return Enter the total of any amounts entered on the dotted line next to Form 1040, line 36 4. Irs amended tax return           5. Irs amended tax return Add lines 3 and 4 5. Irs amended tax return       6. Irs amended tax return Subtract line 5 from line 2 6. Irs amended tax return       7. Irs amended tax return Enter any foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18) 7. Irs amended tax return       8. Irs amended tax return Enter any foreign housing deduction (Form 2555, line 50) 8. Irs amended tax return       9. Irs amended tax return Enter the amount of income from Puerto Rico you are excluding 9. Irs amended tax return       10. Irs amended tax return Enter the amount of income from American Samoa  you are excluding (Form 4563, line 15) 10. Irs amended tax return       11. Irs amended tax return Add lines 6 through 10. Irs amended tax return This is your modified adjusted gross income 11. Irs amended tax return   12. Irs amended tax return Enter the amount shown below for your filing status 12. Irs amended tax return     •Single, head of household, or qualifying widow(er)—$60,000       •Married filing jointly—$125,000     13. Irs amended tax return Is the amount on line 11 more than the amount on line 12?       □ No. Irs amended tax return Skip lines 13 and 14, enter -0- on line 15, and go to line 16. Irs amended tax return       □ Yes. Irs amended tax return Subtract line 12 from line 11 13. Irs amended tax return   14. Irs amended tax return Divide line 13 by $15,000 ($30,000 if married filing jointly). Irs amended tax return Enter the result as a decimal  (rounded to at least three places). Irs amended tax return If the result is 1. Irs amended tax return 000 or more, enter 1. Irs amended tax return 000 14. Irs amended tax return . Irs amended tax return 15. Irs amended tax return Multiply line 1 by line 14 15. Irs amended tax return   16. Irs amended tax return Student loan interest deduction. Irs amended tax return Subtract line 15 from line 1. Irs amended tax return Enter the result here  and on Form 1040, line 33. Irs amended tax return Do not include this amount in figuring any other  deduction on your return (such as on Schedule A, C, E, etc. Irs amended tax return ) 16. Irs amended tax return   Prev  Up  Next   Home   More Online Publications
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Wage & Income

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Page Last Reviewed or Updated: 10-Jan-2014

The Irs Amended Tax Return

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