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Individual Income Taxpayer Assistance

To locate the Volunteer Income Tax Assistance Program (VITA) nearest you call 1-800-906-9887.

Kentucky Department of Revenue has again partnered with the IRS to provide free tax preparation for taxpayers who have a low to moderate income (generally, $52,000 and below) who can not prepare their own tax returns for FY 2014 (tax year 2013).

The thresholds for tax year 2013 earned income tax credit are shown below.

Earned income and adjusted gross income must each be less than:

1. $46,227 ($51,567 Married Filing Jointly) with three or more qualifying children
2. $43,038 ($48,378 Married Filing Jointly) with two qualifying children
3. $37,870 ($43,210 Married Filing Jointly) with one qualifying child
4. $14,340 ($19,680 Married Filing Jointly) with no qualifying child

The maximum earned income tax credit for 2013:

1. $6,044 with three or more qualifying children
2. $5,372 with two qualifying children
3. $3,250 with one qualifying child
4. $487 with no qualifying child

In partnership, using IRS materials, we are prepared to provide the following services:

Will Prepare:

• Form 1040EZ, 1040A, 1040
• Schedules A, B, D, EIC, SE
• Form 1040-V
• Form 1040-ES
• Form 2441 (child and dependent care credit)
• Form 5329 (part 1)
• Form 5405
• Form 8863 (education credits)
• Form 8880 (credit for qualified retirement savings contributions)
• Form 8812 (additional child tax credit)
• Form 8888 (direct deposit)
• Form 8889 (health savings accounts)
• Schedule C-EZ
• Schedule C (limited)

Unable to Prepare:

• Schedule C with losses
• Complicated & advanced Schedule D (capital gains and losses)
• Schedule E (rental income and loss (will prepare for military only))
• Schedule F
• Form SS-5 (request for social security number)
• Form 2106 (employee business expenses)
• Form 3903 (moving)
• Form 8606 (non-deductible IRA)
• Form 8615 (minor’s investment income)
• Form SS-8 (determination of work status for purposes of federal employment taxes and income tax withholding)

Additional Important Tax Law Changes for 2013

Exemption Amount
The amount a taxpayer can deduct for each exemption increased to $3,900 for 2013.

Retirement Savings Contribution Credit Income Limits Increased
In order to claim this credit, your Modified Adjusted Gross Income (MAGI) must not be more than $29,500 ($59,000 if Married Filing Jointly; $44,250 if Head of Household).

Investment Income
Taxpayers whose investment income is more than $3,300 cannot claim the Earned Income Credit (EIC).

Advance Payment of the Credit
The Education Jobs and Medicaid Assistance Act of 2010 eliminated the advanced EIC for tax years beginning after December 31, 2010.

Adoption Credit or Exclusion
The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $12,970 for 2013.  To claim either the credit or exclusion, the taxpayer’s MAGI must be less than $234,580.  This credit is outside the scope of the VITA Program.
 

 

Last Updated 1/15/2014
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