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How To Get Tax Help Do you need help with a tax issue or preparing your tax return, or do you need a free publica­ tion or form? Preparing and filing your tax return. Find free options to prepare and file your return on IRS.gov or in your local community if you qual­ ify. Go to IRS.gov and click on the Filing tab to see your options. Enter “Free File” in the search box to use brand name software to prepare and e-file your federal tax return for free. Enter “VITA” in the search box, download the free IRS2Go app, or call 1­800­906­9887 to find the nearest Volun­ teer Income Tax Assistance or Tax Coun­ seling for the Elderly (TCE) location for free tax preparation. Enter “TCE” in the search box, download the free IRS2Go app, or call 1­888­227­7669 to find the nearest Tax Counseling for the Elderly location for free tax preparation. The Volunteer Income Tax Assistance (VITA) program offers free tax help to people who generally make $53,000 or less, persons with disabilities, the elderly, and limited­Eng­ lish­speaking taxpayers who need help prepar­ ing their own tax returns. The Tax Counseling for the Elderly (TCE) program offers free tax help for all taxpayers, particularly those who are 60 years of age and older. TCE volunteers spe­ cialize in answering questions about pensions and retirement­related issues unique to seniors. Getting answers to your tax law questions. IRS.gov and IRS2Go are ready when you are—24 hours a day, 7 days a week. Enter “ITA” in the search box on IRS.gov for the Interactive Tax Assistant, a tool that will ask you questions on a number of tax law topics and provide answers. You can print the entire interview and the final re­ sponse. Enter “Tax Map” or “Tax Trails” in the search box for detailed information by tax topic. Enter “Pub 17” in the search box to get Pub. 17, Your Federal Income Tax for Indi­ viduals, which features details on tax­sav­ ing opportunities, 2014 tax changes, and thousands of interactive links to help you find answers to your questions. Call TeleTax at 1­800­829­4477 for recor­ ded information on a variety of tax topics. Access tax law information in your elec­ tronic filing software. Go to IRS.gov and click on the Help & Re­ sources tab for more information. Tax forms and publications. You can down­ load or print all of the forms and publications you may need on www.irs.gov/formspubs. Oth­ erwise, you can: Go to www.irs.gov/orderforms to place an order and have forms mailed to you, or Call 1­800­829­3676 to order current­year forms, instructions, publications, and prior­year forms and instructions (limited to 5 years). You should receive your order within 10 busi­ ness days. Where to file your tax return. There are many ways to file your return electronically. It’s safe, quick and easy. See Preparing and filing your tax return, earlier, for more information. Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. Table 8. Keep for Your Records Check the correct number of boxes below. Then go to the worksheet. You: Born before January 2, 1950 Blind Your spouse, if claiming spouse's exemption: Born before January 2, 1950 Blind Total number of boxes you checked 1. Enter your earned income (defined below). If none, enter ­0­. 1.

2. Additional amount. 2. $350 3. Add lines 1 and 2. 3.

4. Minimum standard deduction. 4. $1,000 5. Enter the larger of line 3 or line 4. 5.

6. Enter the amount shown below for your filing status. Single or Married filing separately—$6,200 Married filing jointly—$12,400 Head of household—$9,100 6.

7. Standard deduction. a. Enter the smaller of line 5 or line 6. If born after January 1, 1950, and not blind, stop here. This is your standard deduction. Otherwise, go on to line 7b. 7a.

b. If born before January 2, 1950, or blind, multiply $1,550 ($1,200 if married) by the number in the box above. 7b.

c. Add lines 7a and 7b. This is your standard deduction for 2014. 7c.

Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. It also includes any taxable scholarship or fellowship grant. Publication 501 (2014) Page 27