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US Tax System Opportunities and Challenges For Persons With Disabilities, Their Families and Their E

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Title: US Tax System Opportunities and Challenges For Persons With Disabilities, Their Families and Their E


1
US Tax System Opportunities and Challenges For
Persons With Disabilities, Their Families and
Their Employers
  • TAX FACTS
  • Audio Conference Call
  • March 16, 2005

2
Tax Benefits and Credits Are Available to Persons
With Disabilities
  • The US Tax Code Provides Numerous Tax Benefits
    And Tax Credits Created For and/or That Contain
    Special Provisions For Persons With Disabilities.
    These Benefits And Credits Are Available To
  • Qualifying Taxpayers With Disabilities
  • Parents Of A Child (Or Children) With A
    Disability (Or Disabilities)
  • Employers Who Hire Employees With Disabilities
  • Businesses Or Other Entities Wishing To
    Accommodate People With Disabilities

3
Tax Benefits and Credits Are Available to Persons
With Disabilities (continued)
  • For Taxpayers With Disabilities
  • Medical Expenses
  • Impairment-related Work Expenses
  • Credit For The Elderly Or Disabled
  • For Parents Of A Child With A Disability
  • Medical Expenses
  • Child and Dependent Care Credit
  • Earned Income Tax Credit
  • For Employers And Businesses
  • Disabled Access Credit
  • Architectural/Transportation Tax Deduction
  • Work Opportunity Credit

4
Tax Benefits and Credits Are Available to Persons
With Disabilities (continued)
  • Tax Benefits Also Referred To As Expenses,
    Deductions And Exemptions. These Amounts
    Generally (Excluding Itemized Deductions) Are
    Used To Reduce A Taxpayers Taxable Income On A
    Dollar-for-dollar Basis. Once A Final Taxable
    Income Amount Is Determined, The Taxpayers Tax
    Liability (Before Consideration Of Payments And
    Tax Credits) Is Determined Based On The Taxable
    Income Amount.

5
Tax Benefits and Credits Are Available to Persons
With Disabilities (continued)
  • Tax Credit Tax Credits Are Used To Reduce A
    Taxpayers Tax Liability On A Dollar-by-dollar
    Basis. Generally, Tax Credits Can Be Used To The
    Extent Of An Existing Tax Liability (I.E.
    Reducing Tax Liability To Zero). In Special
    Situations, Including The Earned Income Tax
    Credit (Fully) And The Child Tax Credit
    (Partially) The Remaining Tax Credits Available
    After Taxable Liability Is Brought To Zero Can Be
    Refunded Directly To The Taxpayer.

6
Tax Benefits and Credits Are Available to Persons
With Disabilities (continued)
  • Application Of Tax Law To Your Individual Facts
    And Circumstances Can Be Challenging, Please
    Utilize The Resource Materials Identified At The
    End Of This Presentation To Help You Determine
    The Proper Application In Your Individual
    Situation
  • Where Appropriate, Please Consult With Your Local
    Volunteer Income Tax Assistance (VITA) Site Or A
    Tax Professional

7
Definition of Permanent and Total Disability For
Tax Purposes (in general)
  • For Tax Purposes, An Individual Is Permanently
    And Totally Disabled If He (She) Is Unable To
    Engage In Any Substantial Gainful Activity By
    Reason Of Any Medically Determinable Physical Or
    Mental Impairment Which Can Be Expected To Result
    In Death Or Which Has Lasted Or Can Be Expected
    To Last For A Continuous Period Of Not Less Than
    12 Months.
  • Internal Revenue Code Section 22(e)(3)

8
Medical and Dental Expenses
  • Medical And Dental Expenses Can Be Deducted For
    The Taxpayer, Their Spouse And Their Dependents.
  • Medical Expenses Include Payments Made For The
    Diagnosis, Cure, Mitigation, Treatment, Or
    Prevention Of Disease And For Treatment Affecting
    Any Part Or Function Of The Body.
  • Medical Expenses Include The Cost Of Equipment,
    Supplies And Diagnostic Devices Needed For These
    Purposes
  • Medical Expenses Also Include The Cost Of
    Transportation For Needed Medical Care And The
    Payments For Medical Insurance

9
Medical and Dental Expenses (continued)
  • The Following List Highlights Some Of The
    Allowable Medical Expenses Related To Special
    Items And Equipment Related To A Disability
  • Braille Books And Magazines Deduction Allowed
    For Cost In Excess Of The Regular Priced Editions
  • Car Expenses Cost Of Special Hand Controls And
    Other Special Equipment Installed In A Car For
    The Use Of A Person With A Disability
  • Guide Dog Or Other Animal Cost And Care Of
    Trained Animals Used To Assist Persons With
    Disabilities
  • Hearing Aids And Eyeglasses Includes Cost Of
    Batteries For Operation Of The Hearing Aid
  • Wheelchair Or Autoette Include Cost And
    Maintenance Expenses In Medical Expenses When
    Used Mainly For The Relief Of Sickness Or
    Disability

10
Medical and Dental Expenses (continued)
  • The Following List Highlights Some Of The
    Allowable Medical Expenses Related To Special
    Items And Equipment Related To A Disability
    (Continued)
  • Special Education Medical Expenses Can Include
    Fees Paid On A Doctors Recommendation For A
    Childs Tutoring By A Teacher Who Is Specially
    Trained And Qualified To Work With Children Who
    Have Learning Disabilities Caused By Mental Or
    Physical Impairments.
  • Telephone Equipment Cost And Repair Of Special
    Telephone Equipment That Allows A
    Hearing-impaired Person Communicate Over A
    Regular Telephone Line.
  • Television Equipment Cost Of Equipment That
    Displays The Audio Part Of Television Programs As
    Subtitles For Hearing-impaired Persons.

11
Medical and Dental Expenses (continued)
  • The Following List Highlights Some Of The
    Allowable Medical Expenses Related To Special
    Items And Equipment Related To A Disability
    (Continued)
  • Capital Expenses For A Home Medical Expenses
    May Include Amounts Paid For Special Equipment
    Installed In A Home Or For Improvements, If Their
    Main Purpose Is Medical Care For The Taxpayer,
    Their Spouse Or Their Dependent And The
    Improvements Do Not Add Value To The Home. If
    The Improvements Do Increase The Value Of The
    Home, The Deductible Amount Of The Cost Is
    Reduced By The Increased Value Of The Home.
    Examples Of Special Equipment Or Improvements
    Are
  • Constructing Entrance Or Exit Ramps
  • Widening Doorways Or Hallways
  • Adding Handrails Or Grab Bars (Whether Or Not In
    Bathrooms)
  • Installing Porch Lifts And Other Forms Of Lifts

12
Medical and Dental Expenses (continued)
  • Medical And Dental Expenses Are Claimed By
    Utilizing Schedule A, Itemized Deductions
  • Can Deduct Only The Part Of Medical And Dental
    Expenses That Are More Than 7.5 Of Adjusted
    Gross Income (Adjusted Gross Income Is Total
    Income Less Certain Qualified Expenses, Such As
    IRA Deductions, Moving Expenses, Etc.)
  • Itemized Deductions Claimed On The Return Must
    Be In Access Of Allowable Standard Deduction In
    Order To Get The Benefit Of Claiming Medical
    Expenses On Individual Tax Return (See Discussion
    On Itemized Deduction Versus Standard Deduction
    On Following Pages)

13
Itemized Deductions versus Standard
Deductions
  • Itemized Deductions Are Amounts For Certain
    Expenses Used To Reduce Your Taxable Income.
    Major Items Are
  • Medical Expenses
  • Mortgage Interest And Real Estate Taxes
  • Charitable Contributions
  • Standard Deduction Is The Benefit That Eliminates
    The Need For Many Taxpayers To Itemize Actual
    Deductions
  • In Most Cases, Your Federal Income Tax Liability
    Will Be Less If You Claim The Larger Of Your
    Actual Itemized Deductions Or The Standard
    Deduction

14
Standard Deduction Amounts For Tax Year 2004
  • Single
  • 6,050
  • 7,250 (Single and Blind)
  • Married Filing Joint
  • 10,650
  • 11,600 (Married One Spouse Blind)
  • 12,550 (Married Both Spouses Blind)
  • Head of Household
  • 8,350
  • 9,550 (Head of Household and Blind)

15
Standard Deduction Amounts For Tax Year 2004
(continued)
  • For purposes of this deduction, you qualify is
    you are totally blind or partially blind at the
    end of the year. If you are partially blind, you
    will need a certified statement from eye doctor
    or registered optometrist stating
  • You cannot see better than 20/200 in your better
    eye with glasses or contacts or
  • Your field of vision is 20 degrees or less

16
Impairment-Related Work Expenses
  • An Employee Who Has A Physical Or Mental
    Disability That Limits Their Being Employed, Or A
    Physical Or Mental Impairment That Substantially
    Limits One Or More Of Their Major Life Activities
    (I.E. Walking, Speaking, Breathing, Learning,
    Etc.) Can Deduct Impairment-related Work Expenses
  • Impairment-related Work Expenses Are Ordinary And
    Necessary Business Expenses For Attendant Care
    Services At A Place Of Employment And Other
    Expenses In Connection With The Place Of
    Employment That Are Necessary To Allow A Person
    With Disability To Be Able To Be Employed

17
Credit For The Elderly Or Disabled
  • Credit Is Potentially Available To
  • Individuals Who Are Either Age 65 Or Older, Or
  • Individuals Under The Age Of 65 And Retired On
    Permanent And Total Disability
  • To Qualify For The Credit If You Are Under Age 65
  • Must Be Retired On Permanent And Total Disability
  • Must Have Received Taxable Disability Income
  • Must Not Have Reached The Age When Your
    Employers Retirement Program Would Have Required
    You To Retire

18
Credit For The Elderly Or The Disabled
  • Definitions And Rules
  • Permanent And Total Disability - Cannot Engage
    In Substantial Gainful Activity Because Of Your
    Physical Or Mental Condition. Requires Physician
    Statement.
  • Substantial Gainful Activity The Performance Of
    Significant Duties Over A Reasonable Period Of
    Time While Working For Pay Or Profit.
  • Taxable Disability Income Disability Income
    Must Meet Both Of The Following Requirements
  • Must Be Paid Under An Employers
    Accident/Health/Pension Plan
  • Must Be Included In Income As Wages For The Time
    Absent From Work Because Of Permanent And Total
    Disability

19
Credit For The Elderly Or The Disabled
  • Credit Amount Is Computed By Utilizing Schedule R
    For 1040 Returns Or Schedule 3 For 1040A Returns
  • Maximum Credit Amount For 2004 Is 1,125
  • Determination Of Allowable Credit Amount Is
    Impacted By
  • Income Limitations
  • Nontaxable Pensions And Benefits
  • Filing Status

20
Child and Dependent Care Credit
  • A Credit May Be Available If You Pay Qualified
    Expenses To Care For One (Or More) Of The
    Following Qualified Individuals That Allow You To
    Work Or Look For Work
  • A Dependent Who Is Under The Age Of 13
  • A Spouse Who Was Physically Or Mentally Not Able
    To Care For Himself Or Herself
  • A Dependent Who Was Physically Or Mentally Not
    Able To Care For Himself Or Herself (Regardless
    Of Age)

21
Child and Dependent Care Credit
  • Tests To Claim The Credit
  • The Care Must Be For One Or More Qualifying
    Children
  • Must Keep Up A Home That You Live In With The
    Qualifying Person(s)
  • Must Have Earned Income During The Year (In The
    Case Of A Married Couple, Both Spouses Must Have
    Earned Income)
  • Child And Dependent Care Expenses Must Be
    Incurred So You Can Work Or Look For Work
  • Payments For Child And Dependent Care Must Be
    Made To Someone You Can Not Claim As Dependent
  • Filing Status Can Not Be Married Filing
    Separately

22
Child and Dependent Care Credit
  • Definitions And Rules
  • Physically Or Mentally Unable To Care For Oneself
    Means The Qualifying Person Cannot Dress, Clean
    Or Feed Themselves Because Of Physical Or Mental
    Disabilities.
  • Individuals Who Must Have Constant Attention/Care
    To Prevent Themselves From Injuring Themselves Or
    Others Are Also Considered Not Able To Care For
    Themselves.
  • Qualified Expenses For Child And Dependent Care
    Do Not Include Amounts You Pay For Food,
    Clothing, Education And Entertainment. Expenses
    To Attend First Grade Or Higher Grade Are Not
    Expenses For Care.

23
Child and Dependent Care Credit
  • Claiming The Credit
  • Utilize Form 2441, Child And Dependent Care
    Expenses, For Form 1040 And Schedule 2 For Form
    1040A
  • Limitations Are Placed On Eligible Work-related
    Child And Dependent Care Expenses To Be Utilized
    For Determining The Allowable Credit
  • 3,000 For One Qualifying Individual
  • 6,000 For Two Or More Qualifying Individuals
  • Credit Can Be As Much As 35 Of Qualified
    Work-related Child And Dependent Care Expenses
    For Individuals With Adjusted Gross Income Of
    15,000 Or Less And Reduces To 20 For Persons
    With Adjusted Gross Income Of 43,000 Or More
  • Maximum Credit Is 1,050 For One Qualifying
    Individual And 2,100 For Two Or More Qualifying
    Individuals

24
Earned Income Tax Credit
  • The Earned Income Tax Credit (Or EITC) Is A Tax
    Credit Available To Individuals Who Work And Have
    Income Less Than 34,458 In 2004 (35,458 For
    Taxpayers Married Filing Jointly)
  • The Earned Income Tax Credit Is A Refundable Tax
    Credit! That Means If The Amount Of EITC An
    Individual Is Entitled To Is Greater Than Their
    Tax Liability, That Individual Would Receive A
    Refund From The IRS For The EITC In Excess Of
    Their Tax Liability
  • Example If A Taxpayer Is Entitled To An EITC Of
    1,700 And Has A Tax Liability Of 500, That
    Taxpayer Would Receive A Refund In The Amount Of
    1,200

25
Earned Income Tax Credit
  • The Amount Of Earned Income Tax Credit Available
    Is Dependent Upon The Amount Of Earned Income And
    Whether Or Not The Individual Has A Qualifying
    Child
  • For An Individual (Or Couple) With Two Or More
    Qualifying Children, The Maximum Adjusted Gross
    Income Allowed Is 34,458 (35,458 If Married
    Filing Jointly) And The Maximum Allowable Credit
    Is 4,300
  • For An Individual (Or Couple) With One Qualifying
    Child, The Maximum Adjusted Gross Income Allowed
    Is 30,338 (31,338 If Married Filing Jointly)
    And The Maximum Allowable Credit Is 2,604
  • For An Individual (Or Couple) With No Qualifying
    Child Who Are Between The Ages Of 25 And 64, The
    Maximum Adjusted Gross Income Allowed Is 11,490
    (12,490 If Married Filing Jointly) And The
    Maximum Allowable Credit Is 390

26
Earned Income Tax Credit
  • Earned Income
  • Most Disability Related Benefits (Including
    Social Security Disability Insurance, SSI,
    Military Disability Pensions And Payments From
    Individually Purchased Disability Insurance
    Policies) Are Not Counted As Earned Income For
    Purposes Of The EITC.
  • Long-term, Employer-paid Disability Benefits Paid
    To An Individual Under The Minimum Retirement Age
    Qualifies As Earned Income For EITC Purposes,
    Even If The Individual Did Not Work During The
    Tax Year In Question.
  • Earned Income Can Be Earned By Only One Spouse To
    Qualify For The EITC and Can Be Generated By
    Part-time Or Full-time Employment

27
Earned Income Tax Credit
  • Qualifying Child
  • A Child Is A Qualifying Child For EITC Purposes
    If They Meet The Following Three Tests
  • Relationship Can Be Son, Daughter, Brother,
    Sister, Descendant (I.E. Niece, Nephew, Etc.),
    Foster Child, Etc.
  • Age At The End Of 2004, The Child Was Either
  • Under The Age Of 19,
  • Under The Age Of 24 And Full-time Student
  • Permanently And Totally Disabled At Any Time
    During 2004, Regardless Of Age
  • Residency Child Lived With Individual In The
    United States For More Than Six Months In 2004
  • Qualifying Child Does Not Have To Be Your
    Dependent, Unless They Are Married
  • Qualifying Child Must Have A Valid Social
    Security Number

28
Earned Income Tax Credit
  • Calculating The Available Earned Income Tax
    Credit By Utilizing The EITC Worksheet For Form
    1040, 1040A, Or 1040EZ
  • If There Is A Qualifying Child, Must Complete
    Schedule EIC And Attach The Form To The Tax Return

29
Earned Income Tax Credit
  • Impact Of Earned Income Tax Credit On Eligibility
    For Other Benefits
  • Federal Law Generally Excludes Counting EITC (As
    Well As The Child Tax Credit (CTC)) As Additional
    Income In Determining Eligibility For Other
    Federal Public Benefits, Including SSI, Medicaid,
    Veterans Benefits, Head Start, Etc.
  • EITC Refunds Are Not Considered Employment Income
    And Have No Impact On Substantial Gain Activity
    (SGA) Levels
  • For Resource Testing, Generally EITC And CTC
    Refunds If Saved Are Not Counted Toward Dollar
    Limits On Resources During The Month Received And
    The Following Month
  • For SSI Purposes, EITC And CTC Refunds Are
    Excluded From Resources For Nine Months Following
    The Month The Refund Is Received
  • For Medicaid Purposes, Some States Have
    Voluntarily Increased The Allowable Holding
    Period For EITC Refunds

30
Disabled Access Credit
  • Internal Revenue Code 44 Provides For A
    Nonrefundable Disabled Access Tax Credit For An
    Eligible Small Business That Incurs Eligible
    Access Expenditures That Provide Access To
    Persons With Disabilities.
  • The Amount Of The Tax Credit Is Equal To 50 Of
    The Eligible Access Expenditures In A Year That
    Exceed 250 But Are Less Than 10,250. Thus The
    Maximum Amount Of Credit Is 5,000 Per Year.
  • An Eligible Small Business May Take The Disabled
    Access Credit Each And Every Year It Makes
    Eligible Access Expenditures.

31
Disabled Access Credit
  • Definitions
  • Eligible Small Business A Business With Either
  • Gross Receipts Of 1 Million Or Less In The
    Preceding Tax Year, Or
  • 30 Or Fewer Fulltime Employees During The
    Previous Tax Year
  • Eligible Access Expenditures Amounts Paid Or
    Incurred By An Eligible Small Business To Comply
    With The Applicable Requirements Of The Americans
    With Disabilities ACT (ADA)

32
Disabled Access Credit
  • Eligible Access Expenditures
  • Include Amounts Pair Or Incurred To
  • Remove Architectural, Communication, Physical Or
    Transportation Barriers That Prevent A Business
    From Being Accessible To, Or Usable By,
    Individuals With Disabilities
  • Provide Qualified Readers, Taped Texts And Other
    Effective Methods Of Making Materials Accessible
    To People With Visual Impairments
  • Provide Qualified Interpreters Or Other Effective
    Methods Of Making Orally Delivered Materials
    Available To Individuals With Visual Impairments
  • Acquire Or Modify Equipment Or Devices For
    Individuals With Disabilities
  • Provide Other Similar Services, Modifications,
    Materials Or Equipment
  • Expenses In Conjunction With New Construction Are
    Not Eligible

33
Architectural/Transportation Tax Deduction
Barrier Removal Costs
  • Internal Revenue Code Section 190 Created A
    Special Tax Deduction To Encourage Individual And
    Corporate Employers To Remove Architectural And
    Transportational Barriers To The Mobility Of
    Persons With Disabilities And The Elderly
  • All Businesses Are Eligible To Take A Tax
    Deduction Of Up To 15,000 A Year For Qualified
    Expenses Incurred To Remove Barriers For Persons
    With Disabilities Or The Elderly
  • Amounts In Excess Of The 15,000 Maximum Annual
    Deduction May Be Depreciated

34
Architectural/Transportation Tax Deduction
Barrier Removal Costs
  • Deduction Is Allowed For The Costs Of Making A
    Facility Or Public Transportation Vehicle More
    Accessible To And Usable By Persons With
    Disabilities Or The Elderly.
  • Facility Is All Or Any Part Of Buildings,
    Structures, Equipment, Roads, Walks, Parking Lots
    Or Similar Real Or Personal Property.
  • Public Transportation Vehicle Is A Vehicle,
    Such As A Bus Or Railroad Car, That Provides
    Transportation Services To The Public (Including
    Services For Your Customers, Even If Not In The
    Business Of Providing Transportation Services.

35
Architectural/Transportation Tax Deduction
Barrier Removal Costs
  • What Expenses Are Covered?
  • Barrier Removal Costs Must Meet The Guidelines
    And Requirements Issued By The Architectural And
    Transportation Barriers Compliance Board Under
    The Americans With Disabilities Act (ADA)
  • Examples Of Deductible Costs
  • Providing Accessible Parking Spaces, Ramps And
    Curb Cuts,
  • Providing Telephone, Water Fountains, And
    Restrooms Which Are Accessible To Persons Using
    Wheelchairs,
  • Making Walkways At Least 48 Inches Wide
  • What Expenses Are Not Covered?
  • Deduction Can Not Be Used For Expenses Incurred
    For New Construction, Or For A Complete
    Renovation Of A Facility Or Public Transportation
    Vehicle Or For The Normal Replacement Of
    Depreciable Property

36
Architectural/Transportation Tax Deduction
Barrier Removal Costs
  • The Architectural/Transportation Tax Deduction
    Under IRC Section 190 And The Disabled Access
    Credit Under IRC Section 44 Maybe Used Together
    In The Same Tax Year, If The Expenses Meet The
    Requirements Of Both Sections.
  • If You Claim The Disabled Access Credit, You Must
    Reduce The Amount You May Deduct Under The
    Architectural Tax Deduction By The Amount Of The
    Credit Claimed.
  • For Example, If A Business Spent 12,000 For
    Qualifying Access Adaptations, It Would Qualify
    For A 5,000 Disabled Access Credit And A 7,000
    Architectural/Transportation Tax Deduction

37
Work Opportunity Credit
  • The Work Opportunity Credit Provides A Tax Credit
    For Employers Who Hire Individuals That Are
    Members Of Certain Targeted Low-income Groups.
  • Targeted Low-income Groups Include
  • Vocational Rehabilitation Referral
  • Qualified Supplemental Security Income (SSI)
    Recipient
  • Qualified Recipient of Assistance under Temporary
    Assistance for Needy Families (TANF) Veterans
  • Qualified Food-stamp Recipients
  • Qualified Summer Youth Employees

38
Work Opportunity Credit
  • An individual is not considered a qualified
    member of a targeted group unless the applicable
    state employment security agency certifies them
    as a member
  • Certification requirement can be satisfied by
  • On or before the first day in which the
    individual works for the employer, obtain a
    certification from state employment security
    agency that the individual is a member of a
    targeted group, or
  • On or before the day employment is offered to an
    individual, complete Form 8850, Pre-Screening
    Notice and Certification Request for the Work
    Opportunity Credit, and send it to the state
    employment security agency no later than the 21st
    day after the individual begins work

39
Work Opportunity Credit
  • The Work Opportunity Credit May Be As Much As 40
    Of The Qualified First Year Wages Paid To
    Qualified Individuals Prior to January 1, 2005
  • Eligible Employees Must Work 400 Hours (Summer
    Youth Employees Must Work At Least 120 Hours) To
    Be Subject To The 40 Credit Application
  • Qualified First Year Wages Are Limited To 6,000
    Per Employee (With A 3,000 Limitation For Summer
    Youth Employees)
  • A Partial Credit Of 25 For Certified Employees
    Who Worked At Least 120 Hours, But Less Than 400
    Hours May Be Claimed By The Employer
  • Work Opportunity Credit Is Claimed By Employer By
    Filing Form 5884, Work Opportunity Credit, With
    Their Business Tax Return

40
Additional Sources of Information
  • Internal Revenue Service website www.irs.gov
  • Individual Income Tax Information IRS
    Publication 17 http//www.irs.gov/pub/irs-pdf/p1
    7.pdf
  • Tax Guide for Small Business IRS Publication
    334 - http//www.irs.gov/pub/irs-pdf/p334.pdf
  • Tax Highlights for Persons with Disabilities
    Publication 907 http//www.irs.gov/pub/irs-pdf/p
    907.pdf

41
Additional Sources of Information
  • Medical and Dental Expenses Publication 502
    http//www.irs.gov/pub/irs-pdf/p502.pdf
  • Miscellaneous Deductions (including
    Impairment-Related Expenses) IRS Publication
    529 http//www.irs.gov/pub/irs-pdf/p529.pdf
  • Credit for the Elderly or Disabled IRS
    Publication 524 http//www.irs.gov/pub/irs-pdf/p
    524.pdf
  • Earned Income Tax Credit IRS Publication 596
    http//www.irs.gov/pub/irs-pdf/p596.pdf
  • Child and Dependent Care Credit IRS Publication
    503 http//www.irs.gov/pub/irs-pdf/p503.pdf

42
Additional Sources of Information
  • Work Opportunity Credit IRS Publication 334 -
    http//www.irs.gov/pub/irs-pdf/p334.pdf
  • Disabled Access Credit IRS Publication 535 -
    http//www.irs.gov/pub/irs-pdf/p535.pdf
  • Architectural/Transportation Tax Deduction
    (Barrier Removal Cost) IRS Publication 535 -
    http//www.irs.gov/pub/irs-pdf/p535.pdf

43
Contact Information
  • If you have questions, need additional
    information or would like to receive EITC
    educational materials, please contact
  • Don Dill
  • 404-338-7792 (fax 404-338-8464)
  • donald.dill_at_irs.gov (e-mail)
  • 401 West Peachtree Street
  • STOP 50WI
  • Atlanta, GA 30308
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