tailieunhanh - Credit for the Elderly or the Disabled For use in preparing 2012 Returns

However, it is important to note that while the major credit rating agencies are a major source of creditworthiness for bond investors, they are far from the only potential source. A few smaller rating fifi rms—notably KMV, Egan-Jones, and Lace Financial, all of which had “investor pays” business models—were able to survive, despite the absence of NRSRO designations (although KMV was absorbed by Moody’s in 2002). Some bond mutual funds do their own research, as do some hedge funds. “Fixed income analysts” at many fifi nancial services fifi rms offer recommendations to those fifi rms’ clients with respect to bond investments. | Department of the Treasury Internal Revenue Service Publication 524 Cat. No. 15046S Credit for the Elderly or the Disabled For use in preparing 2012 Returns Contents Reminders .1 Introduction .1 Are You Eligible for the Credit . 2 Qualified Individual. 2 Income Limits. 5 Credit Figured for You . 5 Figuring the Credit Yourself. 5 Step 1. Determine Initial Amount . 5 Step 2. Total Certain Nontaxable Pensions and Benefits. 6 Step 3. Determine Excess Adjusted Gross Income . 7 Step 4. Determine the Total of Steps 2 and 3 . 7 Step 5. Determine Your Examples. 8 How To Get Tax Help . 12 Index 15 Get forms and other Information faster and easier by Internet Reminders Future developments. For the latest information about developments related to Publication 524 such as legislation enacted after it was published go to pub524. Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 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. Introduction If you qualify you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled. This publication explains Who qualifies for the credit for the elderly or the disabled and How to figure the credit. You may be able to take the credit for the elderly or the disabled if You are age 65 or older at the end of 2012 or You retired on permanent and total disability and have taxable disability income. Oct 22 2012 Comments and suggestions. We welcome your comments about this publication and your suggestions for future editions. You can write to us at the following address Internal Revenue Service Individual and Specialty Forms and Publications Branch SE W CAR MP T I 1111 Constitution Ave. NW .