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Taxact 1040nr

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Taxact 1040nr

Taxact 1040nr 4. Taxact 1040nr   Limit on Elective Deferrals Table of Contents Excess elective deferrals. Taxact 1040nr General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. Taxact 1040nr This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. Taxact 1040nr A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. Taxact 1040nr You can enter into more than one salary reduction agreement during a year. Taxact 1040nr More than one 403(b) account. Taxact 1040nr If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. Taxact 1040nr 403(b) plan and another retirement plan. Taxact 1040nr If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. Taxact 1040nr The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. Taxact 1040nr Roth contribution program. Taxact 1040nr   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. Taxact 1040nr Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. Taxact 1040nr   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. Taxact 1040nr For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. Taxact 1040nr Excess elective deferrals. Taxact 1040nr   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. Taxact 1040nr General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. Taxact 1040nr This limit applies without regard to community property laws. Taxact 1040nr 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. Taxact 1040nr If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. Taxact 1040nr To determine whether you have 15 years of service with your employer, see Years of Service , next. Taxact 1040nr Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. Taxact 1040nr How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. Taxact 1040nr You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. Taxact 1040nr If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. Taxact 1040nr Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. Taxact 1040nr Figuring Your Years of Service Take the following rules into account when figuring your years of service. Taxact 1040nr Status of employer. Taxact 1040nr   Your years of service include only periods during which your employer was a qualified employer. Taxact 1040nr Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. Taxact 1040nr Service with one employer. Taxact 1040nr   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. Taxact 1040nr Church employee. Taxact 1040nr   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. Taxact 1040nr For more information about church employees, see chapter 5. Taxact 1040nr Self-employed ministers. Taxact 1040nr   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. Taxact 1040nr Total years of service. Taxact 1040nr   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. Taxact 1040nr Example. Taxact 1040nr The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Taxact 1040nr Marsha began working with ABC schools in September 2009. Taxact 1040nr She has always worked full-time for each annual work period. Taxact 1040nr At the end of 2013, Marsha had 4. Taxact 1040nr 5 years of service with ABC Public Schools, as shown in Table 4-1. Taxact 1040nr Table 4-1. Taxact 1040nr Marsha's Years of Service Note. Taxact 1040nr This table shows how Marsha figures her years of service, as explained in the previous example. Taxact 1040nr Year Period Worked Portion of Work Period Years of Service 2009 Sept. Taxact 1040nr –Dec. Taxact 1040nr . Taxact 1040nr 5 year . Taxact 1040nr 5 year 2010 Feb. Taxact 1040nr –May . Taxact 1040nr 5 year 1 year Sept. Taxact 1040nr –Dec. Taxact 1040nr . Taxact 1040nr 5 year 2011 Feb. Taxact 1040nr –May . Taxact 1040nr 5 year 1 year Sept. Taxact 1040nr –Dec. Taxact 1040nr . Taxact 1040nr 5 year 2012 Feb. Taxact 1040nr –May . Taxact 1040nr 5 year 1 year Sept. Taxact 1040nr –Dec. Taxact 1040nr . Taxact 1040nr 5 year 2013 Feb. Taxact 1040nr –May . Taxact 1040nr 5 year 1 year Sept. Taxact 1040nr –Dec. Taxact 1040nr . Taxact 1040nr 5 year Total years of service 4. Taxact 1040nr 5 years Full-time or part-time. Taxact 1040nr   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. Taxact 1040nr When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. Taxact 1040nr Employer's annual work period. Taxact 1040nr   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. Taxact 1040nr Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. Taxact 1040nr Note. Taxact 1040nr You cannot accumulate more than 1 year of service in a 12-month period. Taxact 1040nr Example. Taxact 1040nr All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. Taxact 1040nr Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. Taxact 1040nr Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. Taxact 1040nr Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. Taxact 1040nr In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. Taxact 1040nr How to compare. Taxact 1040nr   You can use any method that reasonably and accurately reflects the amount of work required. Taxact 1040nr For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. Taxact 1040nr   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. Taxact 1040nr Example. Taxact 1040nr An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. Taxact 1040nr   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. Taxact 1040nr Full year of service. Taxact 1040nr   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. Taxact 1040nr Example. Taxact 1040nr If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. Taxact 1040nr Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. Taxact 1040nr Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. Taxact 1040nr Full-time for part of the year. Taxact 1040nr   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Taxact 1040nr The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Taxact 1040nr Example. Taxact 1040nr Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). Taxact 1040nr The annual work period for the college is 8 months (February through May and July through October). Taxact 1040nr Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. Taxact 1040nr Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. Taxact 1040nr   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. Taxact 1040nr The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Taxact 1040nr Example. Taxact 1040nr Vance teaches one course at a local medical school. Taxact 1040nr He teaches 3 hours per week for two semesters. Taxact 1040nr Other faculty members at the same school teach 9 hours per week for two semesters. Taxact 1040nr The annual work period of the medical school is two semesters. Taxact 1040nr An instructor teaching 9 hours a week for two semesters is considered a full-time employee. Taxact 1040nr Given these facts, Vance has worked part-time for a full annual work period. Taxact 1040nr Vance has completed 1/3 of a year of service, figured as shown below. Taxact 1040nr Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. Taxact 1040nr   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. Taxact 1040nr   Figure the first fraction as though you had worked full-time for part of the annual work period. Taxact 1040nr The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. Taxact 1040nr The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. Taxact 1040nr   Figure the second fraction as though you had worked part-time for the entire annual work period. Taxact 1040nr The fraction is as follows: The numerator (top number) is the number of hours or days you worked. Taxact 1040nr The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. Taxact 1040nr   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. Taxact 1040nr Example. Taxact 1040nr Maria, an attorney, teaches a course for one semester at a law school. Taxact 1040nr She teaches 3 hours per week. Taxact 1040nr The annual work period for teachers at the school is two semesters. Taxact 1040nr All full-time instructors at the school are required to teach 12 hours per week. Taxact 1040nr Based on these facts, Maria is employed part-time for part of the annual work period. Taxact 1040nr Her year of service for this year is determined by multiplying two fractions. Taxact 1040nr Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. Taxact 1040nr Example Floyd has figured his limit on annual additions. Taxact 1040nr The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. Taxact 1040nr Figuring Floyd's limit on elective deferrals. Taxact 1040nr   Floyd has been employed with his current employer for less than 15 years. Taxact 1040nr He is not eligible for the special 15-year increase. Taxact 1040nr Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. Taxact 1040nr Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. Taxact 1040nr Additionally, Floyd's employer does not offer a Roth contribution program. Taxact 1040nr Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. Taxact 1040nr Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. Taxact 1040nr Table 4-2. Taxact 1040nr Worksheet 1. Taxact 1040nr Maximum Amount Contributable (MAC) Note. Taxact 1040nr Use this worksheet to figure your MAC. Taxact 1040nr Part I. Taxact 1040nr Limit on Annual Additions     1. Taxact 1040nr Enter your includible compensation for your most recent year of service 1. Taxact 1040nr $70,475 2. Taxact 1040nr Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. Taxact 1040nr 52,000 3. Taxact 1040nr Enter the lesser of line 1 or line 2. Taxact 1040nr This is your limit on annual additions 3. Taxact 1040nr 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Taxact 1040nr     Part II. Taxact 1040nr Limit on Elective Deferrals     4. Taxact 1040nr Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Taxact 1040nr 17,500   Note. Taxact 1040nr If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Taxact 1040nr If not, enter zero (-0-) on line 16 and go to line 17. Taxact 1040nr     5. Taxact 1040nr Amount per year of service 5. Taxact 1040nr 5,000 6. Taxact 1040nr Enter your years of service 6. Taxact 1040nr   7. Taxact 1040nr Multiply line 5 by line 6 7. Taxact 1040nr   8. Taxact 1040nr Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Taxact 1040nr   9. Taxact 1040nr Subtract line 8 from line 7. Taxact 1040nr If zero or less, enter zero (-0-) 9. Taxact 1040nr   10. Taxact 1040nr Maximum increase in limit for long service 10. Taxact 1040nr 15,000 11. Taxact 1040nr Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Taxact 1040nr   12. Taxact 1040nr Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Taxact 1040nr   13. Taxact 1040nr Add lines 11 and 12 13. Taxact 1040nr   14. Taxact 1040nr Subtract line 13 from line 10 14. Taxact 1040nr   15. Taxact 1040nr Maximum additional contributions 15. Taxact 1040nr 3,000 16. Taxact 1040nr Enter the least of lines 9, 14, or 15. Taxact 1040nr This is your increase in the limit for long service 16. Taxact 1040nr -0- 17. Taxact 1040nr Add lines 4 and 16. Taxact 1040nr This is your limit on elective deferrals 17. Taxact 1040nr 17,500   Part III. Taxact 1040nr Maximum Amount Contributable     18. Taxact 1040nr If you had only nonelective contributions, enter the amount from line 3. Taxact 1040nr This is your MAC. Taxact 1040nr    If you had only elective deferrals, enter the lesser of lines 3 or 17. Taxact 1040nr This is your MAC. Taxact 1040nr    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Taxact 1040nr This is your MAC. Taxact 1040nr (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Taxact 1040nr ) 18. Taxact 1040nr $17,500 Prev  Up  Next   Home   More Online Publications
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The Taxact 1040nr

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