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State tax preparation free 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. State tax preparation free Determine Initial Amount Step 2. State tax preparation free Total Certain Nontaxable Pensions and Benefits Step 3. State tax preparation free Determine Excess Adjusted Gross Income Step 4. State tax preparation free Determine the Total of Steps 2 and 3 Step 5. State tax preparation free 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. State tax preparation free You are a qualified individual. State tax preparation free Your income is not more than certain limits. State tax preparation free You can use Figure A and Table 1 as guides to see if you are eligible for the credit. State tax preparation free Use Figure A first to see if you are a qualified individual. State tax preparation free If you are, go to Table 1 to make sure your income is not too high to take the credit. State tax preparation free You can take the credit only if you file Form 1040 or Form 1040A. State tax preparation free You cannot take the credit if you file Form 1040EZ or Form 1040NR. State tax preparation free Qualified Individual You are a qualified individual for this credit if you are a U. State tax preparation free S. State tax preparation free citizen or resident alien, and either of the following applies. State tax preparation free You were age 65 or older at the end of 2013. State tax preparation free You were under age 65 at the end of 2013 and all three of the following statements are true. State tax preparation free You retired on permanent and total disability (explained later). State tax preparation free You received taxable disability income for 2013. State tax preparation free On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). State tax preparation free Age 65. State tax preparation free   You are considered to be age 65 on the day before your 65th birthday. State tax preparation free As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. State tax preparation free U. State tax preparation free S. State tax preparation free Citizen or Resident Alien You must be a U. State tax preparation free S. State tax preparation free citizen or resident alien (or be treated as a resident alien) to take the credit. State tax preparation free Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. State tax preparation free Exceptions. State tax preparation free   You may be able to take the credit if you are a nonresident alien who is married to a U. State tax preparation free S. State tax preparation free citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. State tax preparation free S. State tax preparation free resident alien. State tax preparation free If you make that choice, both you and your spouse are taxed on your worldwide incomes. State tax preparation free   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. State tax preparation free S. State tax preparation free citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. State tax preparation free S. State tax preparation free resident alien for the entire year. State tax preparation free In that case, you may be allowed to take the credit. State tax preparation free   For information on these choices, see chapter 1 of Publication 519, U. State tax preparation free S. State tax preparation free Tax Guide for Aliens. State tax preparation free 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. State tax preparation free 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. State tax preparation free Head of household. State tax preparation free   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. State tax preparation free You file a separate return. State tax preparation free You paid more than half the cost of keeping up your home during the tax year. State tax preparation free 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. State tax preparation free (See Temporary absences under Head of Household in Publication 501. State tax preparation free ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. State tax preparation free 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. State tax preparation free 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. State tax preparation free For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. State tax preparation free Figure A. State tax preparation free Are You a Qualified Individual? Please click here for the text description of the image. State tax preparation free 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 ). State tax preparation free 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. State tax preparation free Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. State tax preparation free 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. State tax preparation free You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. State tax preparation free Permanent and total disability. State tax preparation free    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. State tax preparation free 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. State tax preparation free See Physician's statement , later. State tax preparation free Substantial gainful activity. State tax preparation free   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. State tax preparation free 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. State tax preparation free   Substantial gainful activity is not work you do to take care of yourself or your home. State tax preparation free It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. State tax preparation free However, doing this kind of work may show that you are able to engage in substantial gainful activity. State tax preparation free    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. State tax preparation free   The following examples illustrate the tests of substantial gainful activity. State tax preparation free Example 1. State tax preparation free Trisha, a sales clerk, retired on disability. State tax preparation free She is 53 years old and now works as a full-time babysitter for the minimum wage. State tax preparation free 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. State tax preparation free She cannot take the credit because she is able to engage in substantial gainful activity. State tax preparation free Example 2. State tax preparation free Tom, a bookkeeper, retired on disability. State tax preparation free He is 59 years old and now drives a truck for a charitable organization. State tax preparation free He sets his own hours and is not paid. State tax preparation free Duties of this nature generally are performed for pay or profit. State tax preparation free Some weeks he works 10 hours, and some weeks he works 40 hours. State tax preparation free Over the year he averages 20 hours a week. State tax preparation free The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. State tax preparation free This is true even though Tom is not paid and he sets his own hours. State tax preparation free He cannot take the credit. State tax preparation free Example 3. State tax preparation free John, who retired on disability, took a job with a former employer on a trial basis. State tax preparation free The purpose of the job was to see if John could do the work. State tax preparation free The trial period lasted for 6 months during which John was paid the minimum wage. State tax preparation free Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. State tax preparation free The activity was gainful because John was paid at least the minimum wage. State tax preparation free But the activity was not substantial because his duties were nonproductive. State tax preparation free These facts do not, by themselves, show that John is able to engage in substantial gainful activity. State tax preparation free Example 4. State tax preparation free Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. State tax preparation free Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. State tax preparation free Joan can select the time of day when she feels most fit to work. State tax preparation free 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. State tax preparation free The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. State tax preparation free Sheltered employment. State tax preparation free   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. State tax preparation free These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. State tax preparation free   Compared to commercial employment, pay is lower for sheltered employment. State tax preparation free Therefore, one usually does not look for sheltered employment if he or she can get other employment. State tax preparation free The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. State tax preparation free Physician's statement. State tax preparation free   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. State tax preparation free You can use the statement in the Instructions for Schedule R. State tax preparation free   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. State tax preparation free Veterans. State tax preparation free    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. State tax preparation free VA Form 21-0172 must be signed by a person authorized by the VA to do so. State tax preparation free You can get this form from your local VA regional office. State tax preparation free Physician's statement obtained in earlier year. State tax preparation free   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. State tax preparation free For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. State tax preparation free If you meet the required conditions, check the box on your Schedule R, Part II, line 2. State tax preparation free   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. State tax preparation free Disability income. State tax preparation free   If you are under age 65, you must also have taxable disability income to qualify for the credit. State tax preparation free Disability income must meet both of the following requirements. State tax preparation free It must be paid under your employer's accident or health plan or pension plan. State tax preparation free 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. State tax preparation free Payments that are not disability income. State tax preparation free    Any payment you receive from a plan that does not provide for disability retirement is not disability income. State tax preparation free 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. State tax preparation free    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. State tax preparation free Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. State tax preparation free Income Limits To determine if you can claim the credit, you must consider two income limits. State tax preparation free The first limit is the amount of your adjusted gross income (AGI). State tax preparation free The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. State tax preparation free The limits are shown in Table 1. State tax preparation free 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. State tax preparation free See Figuring the Credit Yourself , later. State tax preparation free Table 1. State tax preparation free 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. State tax preparation free . State tax preparation free . State tax preparation free     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. State tax preparation free . State tax preparation free . State tax preparation free   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. State tax preparation free 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. State tax preparation free Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. State tax preparation free See Figuring the Credit Yourself , next. State tax preparation free If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. State tax preparation free 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. State tax preparation free If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. State tax preparation free If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. State tax preparation free Attach Schedule R to your return. State tax preparation free Table 2. State tax preparation free Initial Amounts IF your filing status is. State tax preparation free . State tax preparation free . State tax preparation free   THEN enter on line 10 of Schedule R. State tax preparation free . State tax preparation free . State tax preparation free 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. State tax preparation free     2 Amount cannot be more than your combined taxable disability income. State tax preparation free     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. State tax preparation free   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. State tax preparation free Next, fill out Schedule R, Part III. State tax preparation free If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. State tax preparation free 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. State tax preparation free There are five steps in Part III to determine the amount of your credit. State tax preparation free Determine your initial amount (lines 10–12). State tax preparation free Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). State tax preparation free Determine your excess adjusted gross income (lines 14–17). State tax preparation free Determine the total of steps 2 and 3 (line 18). State tax preparation free Determine your credit (lines 19–22). State tax preparation free These steps are discussed in more detail next. State tax preparation free Step 1. State tax preparation free Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. State tax preparation free See Table 2. State tax preparation free Your initial amount is on line 12. State tax preparation free Initial amounts for persons under age 65. State tax preparation free   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. State tax preparation free Special rules for joint returns. State tax preparation free   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. State tax preparation free   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. State tax preparation free Step 2. State tax preparation free 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. State tax preparation free You must reduce your initial amount by these payments. State tax preparation free Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. State tax preparation free If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. State tax preparation free 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. State tax preparation free Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. State tax preparation free Nontaxable social security payments. State tax preparation free 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. State tax preparation free (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. State tax preparation free ) Nontaxable railroad retirement pension payments treated as social security. State tax preparation free This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. State tax preparation free Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). State tax preparation free (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. State tax preparation free ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. State tax preparation free (Do not include amounts that are a return of your cost of a pension or annuity. State tax preparation free These amounts do not reduce your initial amount. State tax preparation free ) You should be sure to take into account all of the nontaxable amounts you receive. State tax preparation free These amounts are verified by the IRS through information supplied by other government agencies. State tax preparation free Step 3. State tax preparation free Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. State tax preparation free Figure your excess adjusted gross income on lines 14–17. State tax preparation free You figure your excess adjusted gross income as follows. State tax preparation free Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. State tax preparation free $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. State tax preparation free Divide the result of (1) by 2. State tax preparation free Step 4. State tax preparation free 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). State tax preparation free Step 5. State tax preparation free 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% (. State tax preparation free 15). State tax preparation free In certain cases, the amount of your credit may be limited. State tax preparation free See Limit on credit , later. State tax preparation free Example. State tax preparation free You are 66 years old and your spouse is 64. State tax preparation free Your spouse is not disabled. State tax preparation free You file a joint return on Form 1040. State tax preparation free Your adjusted gross income is $14,630. State tax preparation free Together you received $3,200 from social security, which was nontaxable. State tax preparation free You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. State tax preparation free Initial amount (line 12) $5,000 2. State tax preparation free Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. State tax preparation free Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. State tax preparation free Add (2) and (3) (line 18) 5,515 5. State tax preparation free 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. State tax preparation free Limit on credit. State tax preparation free   The amount of credit you can claim is generally limited to the amount of your tax. State tax preparation free Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. State tax preparation free Examples The following examples illustrate the credit for the elderly or the disabled. State tax preparation free The initial amounts are taken from Table 2, earlier. State tax preparation free Example 1. State tax preparation free James Davis is 58 years old, single, and files Form 1040A. State tax preparation free In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. State tax preparation free He got the required physician's statement in 2011 and kept it with his tax records. State tax preparation free His physician signed on line B of the statement. State tax preparation free This year James checks the box in Schedule R, Part II. State tax preparation free He does not need to get another statement for 2013. State tax preparation free 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). State tax preparation free He figures the credit on Schedule R as follows: 1. State tax preparation free Initial amount   $5,000 2. State tax preparation free Taxable disability pension   11,400 3. State tax preparation free Smaller of line 1 or line 2   5,000 4. State tax preparation free Nontaxable social security  benefits $1,500     5. State tax preparation free Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. State tax preparation free Add lines 4 and 5   3,500 7. State tax preparation free Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. State tax preparation free Multiply line 7 by 15% (. State tax preparation free 15)   225 9. State tax preparation free Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. State tax preparation free Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. State tax preparation free The Schedule R for James Davis is not shown. State tax preparation free Example 2. State tax preparation free William White is 53. State tax preparation free His wife Helen is 49. State tax preparation free William had a stroke 3 years ago and retired on permanent and total disability. State tax preparation free He is still permanently and totally disabled because of the stroke. State tax preparation free In November, Helen was injured in an accident at work and retired on permanent and total disability. State tax preparation free William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. State tax preparation free Helen earned $12,500 from her job and received a taxable disability pension of $1,700. State tax preparation free Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). State tax preparation free They do not itemize deductions. State tax preparation free They do not have any amounts that would increase their standard deduction. State tax preparation free Helen's doctor completed the physician's statement in the Instructions for Schedule R. State tax preparation free Helen is not required to include the statement with their return, but she must keep it for her records. State tax preparation free William got a physician's statement for the year he had the stroke. State tax preparation free His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. State tax preparation free William has kept the physician's statement with his records. State tax preparation free He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. State tax preparation free William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. State tax preparation free They attach Schedule R to their Form 1040 and enter $41 on line 53. State tax preparation free They check box c on line 53 and enter “Sch R” on the line next to that box. State tax preparation free See their filled-in Schedule R and Helen's filled-in physician's statement, later. State tax preparation free 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. State tax preparation free A person is permanently and totally disabled if both of the following apply:   1. State tax preparation free He or she cannot engage in any substantial gainful activity because of a physical or mental condition. State tax preparation free   2. State tax preparation free 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. State tax preparation free Physician's Statement     I certify that Helen A. State tax preparation free 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. State tax preparation free If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. State tax preparation free 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. State tax preparation free Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. State tax preparation free Doctor 1900 Green St. State tax preparation free , Hometown, MD 20000         This image is too large to be displayed in the current screen. State tax preparation free Please click the link to view the image. State tax preparation free Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. State tax preparation free Please click the link to view the image. State tax preparation free 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. State tax preparation free 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. State tax preparation free Free help with your tax return. State tax preparation free   Free help in preparing your return is available nationwide from IRS-certified volunteers. State tax preparation free The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. State tax preparation free The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. State tax preparation free 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. State tax preparation free Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. State tax preparation free To find the nearest VITA or TCE site, visit IRS. State tax preparation free gov or call 1-800-906-9887. State tax preparation free   As part of the TCE program, AARP offers the Tax-Aide counseling program. State tax preparation free To find the nearest AARP Tax-Aide site, visit AARP's website at www. State tax preparation free aarp. State tax preparation free org/money/taxaide or call 1-888-227-7669. State tax preparation free   For more information on these programs, go to IRS. State tax preparation free gov and enter “VITA” in the search box. State tax preparation free Internet. State tax preparation free IRS. State tax preparation free gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. State tax preparation free Apply for an Employer Identification Number (EIN). State tax preparation free Go to IRS. State tax preparation free gov and enter Apply for an EIN in the search box. State tax preparation free Request an Electronic Filing PIN by going to IRS. State tax preparation free gov and entering Electronic Filing PIN in the search box. State tax preparation free Check the status of your 2013 refund with Where's My Refund? Go to IRS. State tax preparation free 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. State tax preparation free 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. State tax preparation free Check the status of your amended return. State tax preparation free Go to IRS. State tax preparation free gov and enter Where's My Amended Return in the search box. State tax preparation free Download forms, instructions, and publications, including some accessible versions. State tax preparation free Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. State tax preparation free gov or IRS2Go. State tax preparation free Tax return and tax account transcripts are generally available for the current year and past three years. State tax preparation free Figure your income tax withholding with the IRS Withholding Calculator on IRS. State tax preparation free gov. State tax preparation free 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. State tax preparation free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. State tax preparation free gov. State tax preparation free Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. State tax preparation free gov or IRS2Go. State tax preparation free Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. State tax preparation free An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. State tax preparation free Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. State tax preparation free If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. State tax preparation free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. State tax preparation free Locate the nearest volunteer help site with the VITA Locator Tool on IRS. State tax preparation free gov. State tax preparation free 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. State tax preparation free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. State tax preparation free Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. State tax preparation free AARP offers the Tax-Aide counseling program as part of the TCE program. State tax preparation free Visit AARP's website to find the nearest Tax-Aide location. State tax preparation free Research your tax questions. State tax preparation free Search publications and instructions by topic or keyword. State tax preparation free Read the Internal Revenue Code, regulations, or other official guidance. State tax preparation free Read Internal Revenue Bulletins. State tax preparation free Sign up to receive local and national tax news by email. State tax preparation free Phone. State tax preparation free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. State tax preparation free Download the free IRS2Go mobile app from the iTunes app store or from Google Play. State tax preparation free 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. State tax preparation free Call to locate the nearest volunteer help site, 1-800-906-9887. State tax preparation free 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. State tax preparation free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. State tax preparation free Most VITA and TCE sites offer free electronic filing. State tax preparation free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. State tax preparation free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. State tax preparation free Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. State tax preparation free The automated Where's My Refund? information is available 24 hours a day, 7 days a week. State tax preparation free 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. State tax preparation free 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. State tax preparation free Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. State tax preparation free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. State tax preparation free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. State tax preparation free 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). State tax preparation free You should receive your order within 10 business days. State tax preparation free Call to order transcripts of your tax returns or tax account, 1-800-908-9946. State tax preparation free Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. State tax preparation free Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. State tax preparation free Call to ask tax questions, 1-800-829-1040. State tax preparation free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. State tax preparation free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. State tax preparation free These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. State tax preparation free gsa. State tax preparation free gov/fedrelay. State tax preparation free Walk-in. State tax preparation free You can find a selection of forms, publications and services — in-person, face-to-face. State tax preparation free Products. State tax preparation free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. State tax preparation free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. State tax preparation free Services. State tax preparation free You can walk in to your local TAC most business days for personal, face-to-face tax help. State tax preparation free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. State tax preparation free 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. State tax preparation free No appointment is necessary—just walk in. State tax preparation free Before visiting, check www. State tax preparation free irs. State tax preparation free gov/localcontacts for hours of operation and services provided. State tax preparation free Mail. State tax preparation free You can send your order for forms, instructions, and publications to the address below. State tax preparation free You should receive a response within 10 business days after your request is received. State tax preparation free  Internal Revenue Service 1201 N. State tax preparation free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. State tax preparation free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. State tax preparation free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. State tax preparation free What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. State tax preparation free 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. State tax preparation free You face (or your business is facing) an immediate threat of adverse action. State tax preparation free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. State tax preparation free   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. State tax preparation free Here's why we can help: TAS is an independent organization within the IRS. State tax preparation free Our advocates know how to work with the IRS. State tax preparation free Our services are free and tailored to meet your needs. State tax preparation free We have offices in every state, the District of Columbia, and Puerto Rico. State tax preparation free 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. State tax preparation free irs. State tax preparation free gov/advocate, or call us toll-free at 1-877-777-4778. State tax preparation free How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. State tax preparation free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. State tax preparation free irs. State tax preparation free gov/sams. State tax preparation free Low Income Taxpayer Clinics. State tax preparation free   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. State tax preparation free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. State tax preparation free Visit www. State tax preparation free TaxpayerAdvocate. State tax preparation free irs. State tax preparation free gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. State tax preparation free Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 28-Mar-2014

The State Tax Preparation Free

State tax preparation free Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. State tax preparation free Tax questions. State tax preparation free Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. State tax preparation free  Section C of Form 4684 is new for 2013. State tax preparation free You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. State tax preparation free Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. State tax preparation free You do not need to complete Appendix A. State tax preparation free For details, see Losses from Ponzi-type investment schemes , later. State tax preparation free Reminders Future developments. State tax preparation free   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. State tax preparation free irs. State tax preparation free gov/pub547. State tax preparation free Photographs of missing children. State tax preparation free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. State tax preparation free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. State tax preparation free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. State tax preparation free Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. State tax preparation free A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. State tax preparation free A theft occurs when someone steals your property. State tax preparation free A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. State tax preparation free This publication discusses the following topics. State tax preparation free Definitions of a casualty, theft, and loss on deposits. State tax preparation free How to figure the amount of your gain or loss. State tax preparation free How to treat insurance and other reimbursements you receive. State tax preparation free The deduction limits. State tax preparation free When and how to report a casualty or theft. State tax preparation free The special rules for disaster area losses. State tax preparation free Forms to file. State tax preparation free   Generally, when you have a casualty or theft, you have to file Form 4684. State tax preparation free You may also have to file one or more of the following forms. State tax preparation free Schedule A (Form 1040). State tax preparation free Form 1040NR, Schedule A (for nonresident aliens). State tax preparation free Schedule D. State tax preparation free Form 4797. State tax preparation free For details on which form to use, see How To Report Gains and Losses , later. State tax preparation free Condemnations. State tax preparation free   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. State tax preparation free Workbooks for casualties and thefts. State tax preparation free   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. State tax preparation free It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. State tax preparation free   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. State tax preparation free Comments and suggestions. State tax preparation free   We welcome your comments about this publication and your suggestions for future editions. State tax preparation free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. State tax preparation free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. State tax preparation free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. State tax preparation free   You can send your comments from www. State tax preparation free irs. State tax preparation free gov/formspubs/. State tax preparation free Click on “More Information” and then on “Comment on Tax Forms and Publications”. State tax preparation free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. State tax preparation free Ordering forms and publications. State tax preparation free   Visit www. State tax preparation free irs. State tax preparation free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. State tax preparation free Internal Revenue Service 1201 N. State tax preparation free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. State tax preparation free   If you have a tax question, check the information available on IRS. State tax preparation free gov or call 1-800-829-1040. State tax preparation free We cannot answer tax questions sent to either of the above addresses. State tax preparation free Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. State tax preparation free Prev  Up  Next   Home   More Online Publications