TAX TIME RESOURCES FOR PEOPLE WITH DISABILITIES
MARCH 2013
Free Tax Preparation
There are many free resources available to help you prepare your tax return. Here are some
good places to start! Whatever option you use, be sure to ask for Direct Deposit. It is usually
quick – and a great alternative to costly Tax Refund Anticipation Loans. If you have particular
questions, you can also call the IRS for one-on-one assistance
(http://www.irs.gov/uac/Telephone-Assistance) or visit a local Taxpayer Assistance Center
(http://www.irs.gov/uac/Contact-Your-Local-IRS-Office-1).
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On Line – IRS Free File: http://www.irs.gov/uac/Free-File:-Do-Your-Federal-Taxes-forFree. This will take you to a list of free tax preparation options with companies that use
the IRS Free File software. Income and other qualifications may apply.
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Free Tax Preparation Sites: http://www.irs.gov/Individuals/Free-Tax-ReturnPreparation-for-You-by-Volunteers The IRS Volunteer Income Tax Assistance (VITA)
and the Tax Counseling for the Elderly (TCE) Programs offer free tax help for taxpayers
who qualify. They are typically set up in neighborhood locations – libraries, nonprofits,
local businesses etc. To find a free VITA tax preparation site near you go to :
http://irs.treasury.gov/freetaxprep/ or call or call 1-800-906-9887. To find a free TCE
site, go to
http://www.aarp.org/applications/VMISLocator/searchTaxAideLocations.action or call
888-227-7669.
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Financial Fitness Days: In Washington, a number of counties hold Financial Fitness
Days – an event where you can get help with taxes and money management issues,
learn about public benefits, get a free copy of your credit report and much more. To find
one in your community, call your local United Way.
Credits & Deductions of Special Interest to Individuals with Disabilities
http://www.irs.gov/publications/p907/ar02.html
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Earned Income Tax Credit: Earned Income Tax Credit (IRS Publication # 4935): If
you had earned income in 2012 (or in some cases received disability benefits (other
than SSDI) prior to retirement age), you may qualify for the Earned Income Tax Credit
(EITC). The smallest credit is $475 for single filers (no children) who earn less than
$13,980. Households with three or more children and incomes less than $50,270 for
joint filers can qualify for up to $5,891 in credits! And you can go back several years.
For more information about the EITC, visit http://www.irs.gov/Individuals/EITC-HomePage--It’s-easier-than-ever-to-find-out-if-you-qualify-for-EITC
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Child and Dependent Care Credit (Publication 503): If you incurred expenses for the
care of a child under the age of 13 or a spouse or dependent of any age with a disability
Washington Access Fund 100 South King Street, Suite 280 Seattle, WA 98104 Voice 206.328.5116 TTY 1.888.494.4775 www.washingtonaccessfund.org
and these expenses were needed to work, look for work, or attend school fulltime, you
may qualify for the Child and Dependent Care Credit. In order to take the credit, the
individual who received the care must live with you for more than half the year and be
physically or mentally incapable of self-care. You will need to completeTax Form 2441.
For more information, visit the IRS website – Tax Topic 602.
http://www.irs.gov/taxtopics/tc602.html
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Credit for the Elderly or Disabled (Publication 524): The credit for Elderly and
Disabled is available to low income individuals who were 65 years and older during the
tax year or under the age of 65 but retired on permanent and total disability and
receiving taxable disability income. To qualify as permanently and totally disabled, you
must not able to engage in any substantial gainful activity because of your physical or
mental condition and a qualified physician must certify that the condition has lasted or
can be expected to last continuously for 12 months or more. Check the IRS website (or
contact them) for income limits. You can figure the credit or ask them to figure it for you.
http://www.irs.gov/publications/p524/ar02.html.
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Medical Expenses (Publication 502): If you itemize deductions, you can deduct the
amount by which your medical expenses exceed 7.5% of your adjusted gross income.
Medical expenses are those primarily paid for the prevention or alleviation of a physical
or mental condition or illness including payments for the diagnosis, cure, mitigation,
treatment, or prevention of disease, or treatment affecting any structure or function of
the body. This can include health insurance premiums, expenses related to adaptive
equipment and services (e.g., Braille Displays; notetakers etc.), service animals, home
and vehicle accessibility modifications and a range of other expenses. See Tax Topic
502. http://www.irs.gov/taxtopics/tc502.html
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Impairment Related Work Expenses (Publication 502) : If you use have expenses
that you incur for employment or self-employment, you may be able to deduct the
expenses as impairment related work expenses (IRWEs). IRWEs are “ordinary and
necessary” business expenses needed by an individual with a disability to work that are
not used or required other than incidentally for personal activities. IRWEs can be
deducted on Schedule C if you are self-employed (meaning that they can be deducted
even if you do not itemize!) and on Schedule A, Line 28 and Form 2106 (Employee
Business Expenses) if you are employed. If you are employed, you can only claim
these expenses as IRWEs if you itemize your deductions. However, impairment-related
work expenses are not subject to the 2%-of-adjusted-gross-income limit that applies to
other employee business expenses. For a detailed discussion and list of deductible
expenses, contact the IRS for Publication 502 or find it online at:
http://www.irs.gov/pub/irs-pdf/p502.pdf
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Items To Bring For Tax Preparation
To have your tax return(s) prepared at a VITA or TCE site you need to bring the following
information with you:
o Proof of identification – Picture ID
o Social Security Cards for you, your spouse and dependents or a Social Security
Number verification letter issued by the Social Security Administration or
o Individual Taxpayer Identification Number (ITIN) assignment letter for you, your spouse
and dependents
o Proof of foreign status, if applying for an ITIN
o Birth dates for you, your spouse and dependents on the tax return
o Wage and earning statement(s) Form W-2, W-2G, 1099-R, 1099-Misc from all
employers
o Interest and dividend statements from banks (Forms 1099)
o A copy of last year’s federal and state returns if available
o Proof of bank account routing numbers and account numbers for Direct Deposit, such
as a blank check
o Total paid for daycare provider and the daycare provider's tax identifying number (the
provider's Social Security Number or the provider's business Employer Identification
Number) if appropriate
o To file taxes electronically on a married-filing-joint tax return, both spouses must be
present to sign the required forms.
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