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Department of the Treasury
Internal Revenue Service
Future Developments
For the latest information about developments related to
Publication 907 Pub. 907, such as legislation enacted after this publication
Cat. No. 15308H was published, go to IRS.gov/Pub907.

Tax Highlights What’s New
Annual contribution limit. For 2023, the maximum
for Persons amount that can be contributed to your ABLE account is
$17,000. Certain employed ABLE account beneficiaries
may contribute a limited additional amount. See Contribu-
With tion limitation, later.
Retirement savings contributions credit (saver’s
credit) income limits increased. For 2023, your modi-
Disabilities fied adjusted gross income must be not more than
$36,500 ($73,000 if married filing jointly; $54,750 if head
For use in preparing of household). See Credit for Qualified Retirement Sav-
ings Contributions, later.
2023 Returns

Introduction
An ABLE account. The Stephen Beck, Jr., Achieving a
Better Life Experience Act of 2014 (ABLE) was enacted to
help people with disabilities or who are blind save money
in a tax-favored ABLE account to maintain health, inde-
pendence, and quality of life. Compare ABLE programs on
the websites of state governments to see which program
is best suited for you. See ABLE Account, later.
my Social Security account. Social security beneficia-
ries can obtain helpful information from the Social Security
Administration's website with a my Social Security ac-
count. See Social Security and Railroad Retirement Bene-
fits, later.
This publication concerns people with disabilities and
those who care for them. It includes highlights about:
• Income,
• Itemized deductions,
• Tax credits,
• Household employers,
• Business tax incentives, and
• ABLE accounts.
You will find most of the information you need to com-
plete your tax return in its instructions.
See How To Get Tax Help at the end of this publication
for information about getting publications, forms, and free
tax services.

Comments and suggestions. We welcome your com-
ments about this publication and your suggestions for fu-
ture editions.
Get forms and other information faster and easier at: You can send us comments through IRS.gov/
• IRS.gov (English) • IRS.gov/Korean (한국어) FormComments. Or, you can write to the Internal Revenue
• IRS.gov/Spanish (Español) • IRS.gov/Russian (Pусский) Service, Tax Forms and Publications, 1111 Constitution
• IRS.gov/Chinese (中文) • IRS.gov/Vietnamese (Tiếng Việt)
Ave. NW, IR-6526, Washington, DC 20224. Although we

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can’t respond individually to each comment received, we 1. The total amount of dependent care benefits you re-
do appreciate your feedback and will consider your com- ceived during the year.
ments and suggestions as we revise our tax forms, in-
2. The total amount of qualified expenses you incurred
structions, and publications. Don’t send tax questions, tax
during the year.
returns, or payments to the above address.
3. Your earned income.
Getting answers to your tax questions. If you have
a tax question not answered by this publication or the How 4. Your spouse's earned income.
To Get Tax Help section at the end of this publication, go
to the IRS Interactive Tax Assistant page at IRS.gov/ Statement for employee. Your employer must give you a
Help/ITA where you can find topics by using the search Form W-2 (or similar statement) showing in box 10 the to-
feature or viewing the categories listed. tal amount of dependent care benefits provided to you
during the year under a qualified plan. Your employer will
Getting tax forms, instructions, and publications. also include any dependent care benefits over $5,000 for
Go to IRS.gov/Forms to download current and prior-year 2023 in your wages shown on your Form W-2 in box 1.
forms, instructions, and publications.
Qualifying person(s). A qualifying person is any of
Ordering tax forms, instructions, and publications. the following.
Go to IRS.gov/OrderForms to order current forms, instruc-
tions, and publications; call 800-829-3676 to order • A qualifying child who is under age 13 whom you can
prior-year forms and instructions. The IRS will process claim as a dependent. If the child turned 13 during the
your order for forms and publications as soon as possible. year, the child is a qualifying person for the part of the
Don’t resubmit requests you’ve already sent us. You can year they were under age 13.
get forms and publications faster online. • Your disabled spouse who isn’t physically or mentally
able to care for themselves.
• Any disabled person who wasn’t physically or mentally
Income able to care for themselves whom you can claim as a
dependent (or could claim as a dependent except that
All income is taxable unless it is specifically excluded by the person had gross income of $4,700 or more or
law. The following discussions highlight some taxable and filed a joint return).
nontaxable income items. For information about distribu-
tions from an ABLE account, see ABLE Account, later. • Any disabled person who wasn’t physically or mentally
able to care for themselves whom you could claim as
a dependent except that you (or your spouse if filing
Dependent Care Benefits jointly) could be claimed as a dependent on another
taxpayer's 2023 return.
Dependent care benefits include the following.
• Amounts your employer paid directly to you or your For information about excluding benefits on Form 1040,
care provider for the care of your qualifying person(s) Form 1040-SR, or Form 1040-NR, see Form 2441 and its
while you worked. instructions.

• The fair market value (FMV) of care in a daycare fa-
Social Security and Railroad
cility provided or sponsored by your employer.
Retirement Benefits
• Pre-tax contributions you made under a dependent
care flexible spending arrangement. my Social Security account. Social security beneficia-
ries may quickly and easily obtain the following informa-
Exclusion or deduction. If your employer provides de- tion from the Social Security Administration's website with
pendent care benefits under a qualified plan, you may be a my Social Security account.
able to exclude these benefits from your income. Your em-
ployer can tell you whether your benefit plan qualifies. To • Keep track of your earnings and verify them every
claim the exclusion, you must complete Part III of Form year.
2441, Child and Dependent Care Expenses. • Get an estimate of your future benefits if you are still
If you are self-employed and receive benefits from a working.
qualified dependent care benefit plan, you are treated as
both employer and employee. Therefore, you wouldn’t get • Get a letter with proof of your benefits if you currently
an exclusion from wages. Instead, you would get a deduc- receive them.
tion on one of the following Form 1040 or 1040-SR sched- • Change your address.
ules: Schedule C, line 14; Schedule E, line 19 or 28; or
Schedule F, line 15. To claim the deduction, you must use • Start or change your direct deposit.
Form 2441. • Get a replacement Medicare card.
The amount you can exclude or deduct is limited to the
• Get a replacement SSA-1099 or SSA-1042S for the
smallest of the following.
tax season.

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For more information and to set up an account, go to amounts that you received that you would have received in
SSA.gov/MyAccount. retirement had you not become disabled as a result of a
terrorist attack. Accordingly, you must include in your in-
If you received social security or equivalent tier 1 rail-
come any payments you receive from a 401(k), pension,
road retirement (RRTA) benefits during the year, part of
or other retirement plan to the extent that you would have
the amount you received may be taxable.
received the amount at the same or later time regardless
Are any of your benefits taxable? If the only income of whether you had become disabled.
you received during the year was your social security or Contact the company or agency making these
equivalent tier 1 RRTA benefits, your benefits are gener- TIP payments if it incorrectly reports your payments
ally not taxable. as taxable income to the IRS on Form 1099-R,
If you received income during the year in addition to so- Distributions From Pensions, Annuities, Retirement or
cial security or equivalent tier 1 RRTA benefits, part of Profit-Sharing Plans, IRAs, Insurance Contracts, etc., to
your benefits may be taxable if all of your other income, in- request that it reissue the form to report some or all of
cluding tax-exempt interest, plus half of your benefits are these payments as nontaxable income in box 12 (using
more than: code J) of Form W-2, or in box 1 of Form 1099-R but not in
• $25,000 if you are single, head of household, or quali- box 2a. If income taxes are being incorrectly withheld from
fying surviving spouse; these payments, you may also submit Form W-4P, With-
holding Certificate for Pension or Annuity Payments, to the
• $25,000 if you are married filing separately and lived company or agency to stop the withholding of income
apart from your spouse for all of 2023; taxes from the payments.
• $32,000 if you are married filing jointly; or Disability payments you receive for injuries not incurred
• $0 if you are married filing separately and lived with as a direct result of a terrorist attack, or for illnesses or dis-
your spouse at any time during 2023. eases not resulting from an injury incurred as a direct re-
sult of a terrorist attack, cannot be excluded from your in-
For more information, see the instructions for Form
come under this provision, but may be excludable for
1040 or 1040-SR, lines 6a and 6b, and Pub. 915, Social
other reasons as described in this publication.
Security and Equivalent Railroad Retirement Benefits.
Retirement and profit-sharing plans. If you receive
Supplemental Security Income (SSI) payments. So-
payments from a retirement or profit-sharing plan that
cial security benefits don’t include SSI payments, which
doesn’t provide for disability retirement, don’t treat the
aren’t taxable. Don’t include these payments in your in-
payments as a disability pension. The payments must be
come.
reported as a pension or annuity.

Disability Pensions Accrued leave payment. If you retire on disability, any
lump-sum payment you receive for accrued annual leave
If you retired on disability, you must include in income any is a salary payment. The payment isn’t a disability pay-
disability pension you receive under a plan that is paid for ment. Include it in your income in the tax year you receive
by your employer. You must report your taxable disability it.
payments as wages on line 1 of Form 1040 or 1040-SR
until you reach minimum retirement age. Minimum retire- See Pub. 525, Taxable and Nontaxable Income.
ment age is generally the age at which you can first re-
ceive a pension or annuity if you aren’t disabled. Military and Government Disability
You may be entitled to a tax credit if you were per- Pensions
TIP manently and totally disabled when you retired.
See Pub. 524, Credit for the Elderly or the Disa- Generally, you must report disability pensions as income,
bled. but don’t include certain military and government disability
pensions. See Pub. 525.
Beginning on the day after you reach minimum retire-
VA disability benefits. Don’t include disability benefits
ment age, payments you receive are taxable as a pension
you receive from the Department of Veterans Affairs (VA)
or annuity. Report the payments on Form 1040 or
in your gross income. If you are a military retiree and don’t
1040-SR, lines 5a and 5b. See Pub. 575, Pension and An-
receive your disability benefits from the VA, see Pub. 525
nuity Income.
for more information.
Terrorist attacks. Don’t include in income the disability Don’t include in your income any veterans' benefits
payments you receive for injuries incurred as a direct re- paid under any law, regulation, or administrative practice
sult of terrorist attacks directed against the United States administered by the VA. These include:
(or its allies), whether outside or within the United States. • Education, training, and subsistence allowances;
In the case of the September 11 attacks, injuries eligible
for coverage by the September 11 Victim Compensation • Disability compensation and pension payments for
disabilities paid to veterans or their families;
Fund are treated as incurred as a direct result of the at-
tack. However, you must include in your income any • Grants for homes designed for wheelchair living;

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• Grants for motor vehicles for veterans who lost their
sight or the use of their limbs;
Itemized Deductions
• Veterans' insurance proceeds and dividends paid to
veterans or their beneficiaries, including the proceeds If you file Form 1040 or 1040-SR, to lower your taxable in-
of a veteran's endowment policy paid before death; come, you can generally claim the standard deduction or
• Interest on insurance dividends left on deposit with the itemize your deductions, such as medical expenses, using
VA; Schedule A (Form 1040). For impairment-related work ex-
penses, use the appropriate business form (1040 Sched-
• Benefits under a dependent-care assistance program; ules C, E, and F; or Form 2106, Employee Business Ex-
• The death gratuity paid to a survivor of a member of penses).
the U.S. Armed Forces who died after September 10,
2001; or Medical Expenses
• Payments made under the VA's compensated work
When figuring your deduction for medical expenses, you
therapy program.
can generally include medical and dental expenses you
pay for yourself, your spouse, and your dependents.
Other Payments
Medical expenses are the cost of diagnosis, cure, miti-
You may receive other payments that are related to your gation, treatment, or prevention of disease, and the costs
disability. The following payments aren’t taxable. for treatments affecting any part or function of the body.
They include the costs of equipment, supplies, diagnostic
• Benefit payments from a public welfare fund, such as
devices, and transportation for needed medical care and
payments due to blindness.
payments for medical insurance.
• Workers' compensation for an occupational sickness
or injury if paid under a workers' compensation act or You can deduct only the amount of your medical and
similar law. dental expenses that is more than 7.5% of your adjusted
gross income shown on Form 1040 or 1040-SR, line 11.
• Compensatory (but not punitive) damages for physical
injury or physical sickness. The following list highlights some of the medical expen-
ses you can include in figuring your medical expense de-
• Disability benefits under a “no-fault” car insurance pol- duction.
icy for loss of income or earning capacity as a result of
injuries. • Artificial limbs, contact lenses, eyeglasses, and hear-
ing aids.
• Compensation for permanent loss or loss of use of a
part or function of your body, or for your permanent • The part of the cost of Braille books and magazines
disfigurement. that is more than the price of regular printed editions.
• Cost and repair of special telephone equipment for
Long-Term Care Insurance hearing-impaired persons.
Long-term care insurance contracts are generally treated • Cost of a wheelchair used mainly for the relief of sick-
as accident and health insurance contracts. Amounts you ness or disability, and not just to provide transportation
receive from them (other than policyholder dividends or to and from work. The cost of operating and maintain-
premium refunds) are generally excludable from income ing the wheelchair is also a medical expense.
as amounts received for personal injury or sickness. See • Cost and care of a guide dog or other animal aiding a
Pub. 525. person with a physical disability.
• Costs for a school that furnishes special education if a
Accelerated Death Benefits principal reason for using the school is its resources
for relieving a mental or physical disability. This in-
You can exclude from income accelerated death benefits
cludes the cost of teaching Braille and lip reading and
you receive on the life of an insured individual if certain re-
the cost of remedial language training to correct a
quirements are met. Accelerated death benefits are
condition caused by a birth defect.
amounts received under a life insurance contract before
the death of the insured. These benefits also include • Premiums for qualified long-term care insurance, up to
amounts received on the sale or assignment of the con- certain amounts.
tract to a viatical settlement provider. This exclusion ap- Improvements to a home that do not increase its value
•
plies only if the insured was a terminally ill individual or a if the main purpose is medical care. An example is
chronically ill individual. See Pub. 525. constructing entrance or exit ramps.

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Improvements that increase a home's value, if the i. They received gross income of $4,700 or
TIP main purpose is medical care, may be partly inclu- more;
ded as a medical expense. See Pub. 502, Medi-
ii. They filed a joint return; or
cal and Dental Expenses.
iii. You, or your spouse if filing jointly, could be
claimed as a dependent on someone else's
Impairment-Related Work Expenses 2023 return.
If you are disabled, you can take a business deduction for You can claim the credit on Form 1040 or 1040-SR. You
expenses that are necessary for you to be able to work. If figure the credit on Form 2441.
you take a business deduction for these impairment-rela-
ted work expenses, they are not subject to the 7.5% limit For more information, see the instructions for Schedule
that applies to medical expenses. 3 (Form 1040), line 2, and Pub. 503, Child and Dependent
Care Expenses.
You are disabled if you have:
• A physical or mental disability (for example, blindness Credit for the Elderly or the Disabled
or deafness) that functionally limits your being em-
ployed; or You may be able to claim this credit if you are a U.S. citi-
zen or a resident alien and either of the following applies.
• A physical or mental impairment (including, but not
limited to, a sight or hearing impairment) that substan- • You were 65 or older at the end of 2023.
tially limits one or more of your major life activities, • You were under 65 at the end of 2023, and retired on
such as performing manual tasks, walking, speaking, permanent or total disability.
breathing, learning, or working.
You can claim the credit on Form 1040 or 1040-SR. You
Impairment-related expenses defined. Impairment-re- figure the credit on Schedule R (Form 1040), Credit for the
lated expenses are those ordinary and necessary busi- Elderly or the Disabled.
ness expenses that are:
For more information, see the instructions for Schedule
• Necessary for you to do your work satisfactorily; 3 (Form 1040), line 6d, and Pub. 524, Credit for the Elderly
• For goods and services not required or used, other or the Disabled.
than incidentally, in your personal activities; and
• Not specifically covered under other income tax laws. Earned Income Credit

See Pub. 502. This credit is for workers with low to moderate incomes
who have a qualifying child or meet other qualifications.
You can get the credit if your adjusted gross income for
Tax Credits 2023 is less than:
• $17,640 ($24,210 for married filing jointly) if you do not
This discussion highlights four tax credits which may lower have a qualifying child,
your tax due and may be refundable.
• $46,560 ($53,120 for married filing jointly) if you have
one qualifying child,
Child and Dependent Care Credit
• $52,918 ($59,478 for married filing jointly) if you have
If you pay someone to care for your dependent under age two qualifying children, or
13 or your spouse or dependent who is not able to care for $56,838 ($63,398 for married filing jointly) if you have
•
themselves, you may be able to get a credit of up to 35% three or more qualifying children.
of your expenses. To qualify, you must pay these expen-
ses so you can work or look for work. The care must be To figure the credit, use the worksheet in the Instruc-
provided for: tions for Form 1040. If you have a qualifying child, also
complete Schedule EIC (Form 1040), Earned Income
1. Your qualifying child who is your dependent and who
Credit, and attach it to your Form 1040 or 1040-SR.
was under age 13 when the care was provided;
2. Your spouse who was not physically or mentally able Qualifying child. To be a qualifying child, your child must
to care for themselves and lived with you for more be younger than you (or your spouse if married filing
than half the year; or jointly) and under age 19 or a full-time student under age
24 at the end of 2023, or permanently and totally disabled
3. A person who was not physically or mentally able to at any time during 2023, regardless of age.
care for themselves, lived with you for more than half
the year, and either: Earned income. If you are retired on disability, benefits
you receive under your employer's disability retirement
a. Was your dependent; or
plan are considered earned income until you reach mini-
b. Would have been your dependent except that: mum retirement age. However, payments you received

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from a disability insurance policy that you paid the premi- However, you must add to that any exclusion or deduction
ums for are not earned income. claimed for the year for:
More information. For more information, including all the • Foreign earned income,
requirements to claim the earned income credit, see the • Income from bona fide residents of American Samoa,
instructions for Form 1040 or 1040-SR, line 27, and Pub. and
596, Earned Income Credit.
• Income from Puerto Rico.

Credit for Qualified Retirement Eligible contributions. Include on Form 8880 your con-
Savings Contributions tributions made before 2026 to your ABLE account, as de-
fined in section 529A, up to the annual contribution limit,
You may be able to claim the credit for qualified retirement to figure the amount, if any, of your retirement savings con-
savings contributions (also known as the saver’s credit) of tributions credit (also known as the saver’s credit).
up to $1,000 (up to $2,000 if filing jointly) if you make eligi-
ble contributions to your ABLE account. This is a nonre- Reducing eligible contributions. Reduce your eligible
fundable credit, which means the amount of the credit in contributions (but not below zero) by the total distributions
any year can’t be more than your tax that you would other- you received during the testing period from any ABLE ac-
wise pay (not counting any refundable credits) for any tax count or from any retirement plan. Don’t reduce your eligi-
year. If your tax liability is reduced to zero because of ble contributions by the portion of any distribution that is
other nonrefundable credits, such as the credit for child rolled over to another ABLE account.
and dependent care expenses, then you won’t be entitled Distributions received by spouse. Any distributions
to this credit. your spouse received are treated as received by you if you
file a joint return with your spouse both for the year of the
Can you claim the credit? If you make eligible contribu- distribution and for the year for which you claim the credit.
tions to your ABLE account, you can claim the credit if all
of the following apply. Testing period. The testing period consists of the year
for which you claim the credit, the period after the end of
1. You were born before January 2, 2006. that year and before the due date (including extensions)
2. You aren’t a full-time student (explained later). for filing your return for that year, and the 2 tax years be-
fore that year.
3. No one else, such as your parent(s), claim an exemp-
tion for you on their tax return. Maximum eligible contributions. After your contribu-
4. Your adjusted gross income (defined below) isn’t tions are reduced, the maximum annual contribution on
more than: which you can base the credit is $2,000 per person.

a. $73,000 if your filing status is married filing jointly; Effect on other credits. The amount of this credit won’t
change the amount of your refundable tax credits. A re-
b. $54,750 if your filing status is head of household; fundable tax credit, such as the earned income credit or
or the refundable amount of your child tax credit, is an
c. $36,500 if your filing status is single, married filing amount that you would receive as a refund even if you
separately, or qualifying surviving spouse. don’t owe any taxes.

Full-time student. You’re a full-time student if, during More information on how to figure and report the
some part of each of 5 calendar months (not necessarily credit. See Form 8880 to determine your credit.
consecutive) during the calendar year, you’re either:
• A full-time student at a school that has a regular teach-
ing staff, course of study, and regularly enrolled body Household Employers
of students in attendance; or
If you pay someone to work in your home, such as a baby-
• A student taking a full-time, on-farm training course sitter or housekeeper, you may be a household employer
given by either a school that has a regular teaching who has to pay employment taxes.
staff, course of study, and regularly enrolled body of
students in attendance, or a state, county, or local A person you hire through an agency is not your em-
government. ployee if the agency controls what work is done and how it
You’re a full-time student if you’re enrolled for the num- is done. This control could include setting the fee, requir-
ber of hours or courses the school considers to be full ing regular reports, and providing rules of conduct and ap-
time. pearance. In this case, you do not have to pay employ-
ment taxes on the amount you pay. But if you control what
Adjusted gross income. This is generally the amount on work is done and how it is done, the worker is your em-
your 2023 Form 1040, 1040-SR, or 1040-NR, line 11. ployee. If you possess the right to discharge a worker, that
worker is generally considered to be your employee. If a
worker is your employee, it does not matter that you hired

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the worker through an agency or from a list provided by an additional account are returned to the contributors or
agency. the additional account is transferred into your preexist-
To find out if you have to pay employment taxes, see ing ABLE account with any excess contributions and
Pub. 926, Household Employer's Tax Guide. excess aggregate contributions being returned to the
contributors, on or before the due date (including ex-
tensions) of your federal income tax return for the year
in which the additional account was established.
Business Tax Incentives
• Earnings in an ABLE account aren't taxed unless a
If you own or operate a business, you should be aware of distribution exceeds a designated beneficiary’s quali-
the following tax incentives for businesses to help persons fied disability expenses. A designated beneficiary
with disabilities. doesn't include distributions for qualified disability ex-
penses in their income. Qualified disability expenses
• Deduction for costs of removing barriers to the include any expenses incurred at a time when the des-
disabled and the elderly—This is a deduction a ignated beneficiary is an eligible individual. The ex-
business can take for making a facility or public trans- penses must relate to blindness or disability, including
portation vehicle more accessible to and usable by expenses for maintaining or improving health, inde-
persons who are disabled or elderly. See chapter 7 of pendence, or quality of life.
Pub. 535, Business Expenses.
• Contributions to an ABLE account are not tax deducti-
• Disabled access credit—This is a nonrefundable tax ble and must be in cash or cash equivalents. Anyone,
credit for an eligible small business that pays or incurs including the designated beneficiary, can contribute to
expenses to provide access to persons with disabili- an ABLE account. An ABLE account is subject to an
ties. The expenses must be to enable the eligible annual contribution limit and a cumulative balance
small business to comply with the Americans with Dis- limit.
abilities Act of 1990 as in effect on November 5, 1990.
See Form 8826, Disabled Access Credit. • Upon your death, as a designated beneficiary, any
state may file a claim (either with the person with sig-
• Work opportunity credit—This credit provides busi- nature authority over your ABLE account or the execu-
nesses with an incentive to hire individuals from targe- tor of your estate) for the amount of the total medical
ted groups that have a particularly high unemployment assistance paid to you under the state's Medicaid plan
rate or other special employment needs. One targeted after you (or a person with authority to open an ABLE
group consists of vocational rehabilitation referrals. account on your behalf) established an ABLE account.
These are individuals who have a physical or mental The amount paid in satisfaction of such a claim is not
disability that results in a substantial handicap to em- a taxable distribution from your ABLE account. Fur-
ployment and who have been referred to the employer ther, this amount is paid to the state only after all your
upon completion of (or while receiving) rehabilitative qualified disability expenses have been paid from your
services. See Form 5884, Work Opportunity Credit. ABLE account and the amount paid to satisfy the
state's claim is reduced by the amount of all premiums
you paid to a Medicaid Buy-In program under that
ABLE Account state's Medicaid plan.

Overview. Compare ABLE programs on the websites of Who can establish an ABLE account and what are
state governments to see which program is best suited for the requirements? You may establish an ABLE account
you. if your blindness or disability occurred before age 26. As a
disabled individual, you may be eligible if either of the fol-
• An ABLE account is a tax-favored savings account lowing applies.
that can accept contributions for an eligible individual
with a disability or who is blind, and who is the desig- • You are entitled to benefits based on blindness or dis-
nated beneficiary and owner of the account. The ac- ability under title II or XVI of the Social Security Act.
count is used to provide for qualified disability expen- • You file a disability certification under the rules of your
ses. qualified ABLE program, which will include information
• An ABLE account is generally disregarded for purpo- regarding your diagnosis relating to your relevant im-
ses of determining eligibility for benefits under Supple- pairment or impairments signed by a physician (as de-
mental Security Income (SSI) and certain other fined in section 1861(r) of the Social Security Act). You
means-tested federal programs. For further informa- must certify one of the following.
tion, go to SSA.gov. ▶ You have a medically determinable physical or men-
tal impairment which results in marked and severe
• A designated beneficiary is limited to only one ABLE functional limitations, which (a) can be expected to re-
account at a time (for exceptions, see Program-to-pro- sult in death, or (b) lasted or can be expected to last
gram transfer and Rollover, later). If an additional for a continuous period of not less than 12 months.
ABLE account is opened (other than for receiving a ▶ You are blind within the meaning of section 1614(a)
rollover or program-to-program transfer), it is still an (2) of the Social Security Act.
ABLE account if either all contributions made to the

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You may choose to have someone else establish an What if amounts contributed to your ABLE ac-
ABLE account for you. If you’re unable to establish an count are greater than the annual contribution limit?
ABLE account, your agent, under a power of attorney, or if If amounts contributed to your ABLE account are greater
none, your conservator or legal guardian, spouse, parent, than the annual contribution limit, the excess contributions
sibling, grandparent, or a representative payee appointed and the earnings on those contributions must be returned
for you by the Social Security Administration (SSA), in that to the contributors. The ABLE program should do this on
order, can establish it for you. However, only you, the des- or before the due date (including any extensions) of your
ignated beneficiary, can have any interest in the account income tax return and must notify you of this action. The
during your lifetime. due date of your income tax return is generally April 15.
However, it is your responsibility or the responsibility of the
Loss of eligible individual status. If you establish an person acting on your behalf to ensure that certain contri-
ABLE account and later cease to be an eligible individual butions of your compensation income are not greater than
because, for example, your impairment goes into remis- the limit and to request the return of any excess contribu-
sion, then beginning the first day of the next year no con- tions by the ABLE program.
tributions may be accepted by your ABLE account. If you You're subject to a 6% excise tax on the excess contri-
cease to be an eligible individual, then for each tax year in butions and earnings that aren't returned by the ABLE pro-
which you are not an eligible individual, the account will gram to the contributors by the due date (including any ex-
continue to be an ABLE account, and the ABLE account tensions) of your income tax return. You figure this tax on
will not be deemed to be distributed. Contributions may Form 5329, Part VIII, and file it even if you're not otherwise
resume after the impairment recurs. You should notify your required to file a federal income tax return.
ABLE program of any changes in your eligibility status.
Distributions from your ABLE account during a period What if your ABLE account exceeds the cumula-
you’re no longer an eligible individual aren’t for qualified tive limit? The cumulative limit for an ABLE account is
disability expenses and therefore are possibly subject to set by each state’s ABLE program. If your ABLE account
tax. The earnings portion of a distribution (determined un- exceeds the cumulative limit, the state’s ABLE program
der section 72) made from your ABLE account to you will return to the contributors the contributions that caused
when you’re no longer an eligible individual may be taxa- your account to go over the limit, and notify you of this ac-
ble. tion by the due date (including any extensions) of your in-
come tax return. The due date of your income tax return is
Example. In 2023, the taxpayer is an eligible individual generally April 15.
with $2,400 in their ABLE account. $2,000 of this is from
contributions, and $400 is earnings. During 2023, the tax- Distributions. You can take distributions from your ABLE
payer’s disability goes into remission and they are no lon- account to pay for any qualified disability expenses, such
ger an eligible individual. In 2024, a distribution of $2,400 as expenses for maintaining or improving your health, in-
is made to the taxpayer from the ABLE account while they dependence, or quality of life. Qualified disability expen-
aren’t an eligible individual. The earnings portion, $400, is ses include those for education, housing, transportation,
included in the taxpayer’s gross income after the calcula- employment training and support, assistive technology,
tion in Table 1. personal support services, health, prevention and well-
ness, financial management, administrative services, legal
Contribution limitation. The total annual contributions fees, expenses for oversight and monitoring, and funeral
to an ABLE account (including amounts rolled over from a and burial expenses.
section 529 account, but not other amounts received in If distributions from your ABLE account during a year
rollovers and/or program-to-program transfers between aren't more than your qualified disability expenses for that
ABLE accounts) are limited to the annual gift tax exclusion year, no amount is taxable for that year. If the total amount
amount ($17,000 for 2023), plus certain employed ABLE distributed during a year is more than your qualified disa-
account beneficiaries may make an additional contribution bility expenses for that year, the earnings portion of the
up to the lesser of these amounts: (1) the designated ben- distribution is included in your income for that year, after
eficiary’s compensation for the tax year, or (2) the poverty the calculation in Table 1.
line amount of $13,590 in the continental United States,
$15,630 in Hawaii and $16,990 in Alaska. The designated Table 1. Figuring the Taxable Portion of a
beneficiary’s contribution limit is determined using the
Distribution
poverty guideline applicable in the state of the designated
beneficiary’s residence. An employed designated benefi- The year's total
ciary isn’t eligible for the increased contribution limit for distributions for qualified Earnings portion Amount
the tax year if any contribution is made on behalf of the disability expenses x of the year's = nontaxable for the
employee to a qualified defined contribution plan (within The year's total distributions year
the meaning of section 414(i)), a section 403(b) plan, or a distributions
section 457(b) plan. Also, contributions may not exceed
an annual cumulative limit, which is the same as the Example. On August 2, 2023, the taxpayer’s ABLE
state’s section 529 qualified tuition program limit. account has a balance of $2,400; $2,000 is from contribu-
tions and $400 is earnings. During 2023, the taxpayer has
qualified disability expenses of $1,600, but they receive

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distributions from their ABLE account totaling $2,400 on Form 1099-QA, Distributions From ABLE Ac-
August 2, 2023. They figure the nontaxable part of their counts. An ABLE program issues this form to you to re-
earnings portion as follows. port all distributions made from your ABLE account.
Form 5498-QA, ABLE Account Contribution Infor-
Distributions for qualified mation. An ABLE program issues this form to you annu-
disability expenses: Earnings portion ally to report contributions (including rollovers), FMV of the
$266.67, the
of the year's
$1,600 x = nontaxable portion account, opening of a new account, certification of a quali-
distributions: fied account, and your disability code.
of the earnings
Total distributions: $400
$2,400
If you have any questions about the amounts on these
The taxpayer will include the difference of $133.33 forms, you should contact your ABLE program administra-
($400 – $266.67) in their gross income for 2023. tor.
The tax on any distribution included in your taxable in-
come is increased by 10%. Figure this tax on Form 5329,
Part II, and file it even if you're not otherwise required to How To Get Tax Help
file a federal income tax return.
If you have questions about a tax issue; need help prepar-
Rollovers, program-to-program transfers, and benefi-
ing your tax return; or want to download free publications,
ciary changes. If you need to move your ABLE account
forms, or instructions, go to IRS.gov to find resources that
to another qualified ABLE program to change the designa-
can help you right away.
ted beneficiary of the account, you can accomplish this
through a rollover. If the ABLE program permits, funds can Preparing and filing your tax return. After receiving all
move from one ABLE account to another through a direct your wage and earnings statements (Forms W-2, W-2G,
program-to-program transfer. 1099-R, 1099-MISC, 1099-NEC, etc.); unemployment
Rollover. You don't include in your gross income any compensation statements (by mail or in a digital format) or
amount distributed to you from your ABLE account if it's other government payment statements (Form 1099-G);
rolled over within 60 days to another ABLE account estab- and interest, dividend, and retirement statements from
lished for you or for an eligible family member and no banks and investment firms (Forms 1099), you have sev-
other rollover has been made within the previous 12 eral options to choose from to prepare and file your tax re-
months. Eligible family member means a sibling only, turn. You can prepare the tax return yourself, see if you
whether by blood or by adoption, and includes a brother, qualify for free tax preparation, or hire a tax professional to
sister, stepbrother, stepsister, half brother, and half sister. prepare your return.

Program-to-program transfer. The entire balance of Free options for tax preparation. Your options for pre-
your ABLE account can be transferred by your ABLE pro- paring and filing your return online or in your local com-
gram to another ABLE program. You can also have your munity, if you qualify, include the following.
ABLE program transfer all or part of the balance in your Free File. This program lets you prepare and file your
•
account to an eligible family member. If the entire balance federal individual income tax return for free using soft-
is transferred, your first ABLE account is closed after the ware or Free File Fillable Forms. However, state tax
transfer is complete. A program-to-program transfer isn’t a preparation may not be available through Free File. Go
distribution so you don’t include any of the transferred to IRS.gov/FreeFile to see if you qualify for free online
amount in your gross income. federal tax preparation, e-filing, and direct deposit or
Change of designated beneficiary. Your ABLE pro- payment options.
gram may permit you to change the beneficiary of your • VITA. The Volunteer Income Tax Assistance (VITA)
ABLE account from yourself to one of your siblings if your program offers free tax help to people with
sibling is an eligible individual for the tax year in which you low-to-moderate incomes, persons with disabilities,
make the change. and limited-English-speaking taxpayers who need
help preparing their own tax returns. Go to IRS.gov/
Rollover from section 529 tuition account to section
VITA, download the free IRS2Go app, or call
529A ABLE account. Rollovers may be made without
800-906-9887 for information on free tax return prepa-
penalty from a section 529 tuition account to a section
ration.
529A ABLE account if the beneficiary of the ABLE ac-
count is the designated beneficiary of the tuition account • TCE. The Tax Counseling for the Elderly (TCE) pro-
or is an eligible member of the family. See Notice 2018-58. gram offers free tax help for all taxpayers, particularly
The limit on annual contributions to an ABLE account, dis- those who are 60 years of age and older. TCE volun-
cussed earlier in Contribution limitation, applies to these teers specialize in answering questions about pen-
rollovers. sions and retirement-related issues unique to seniors.
Go to IRS.gov/TCE or download the free IRS2Go app
Information returns for ABLE accounts. You may re- for information on free tax return preparation.
ceive from your ABLE program the following forms which
you can use if you need to file an income tax return.

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• MilTax. Members of the U.S. Armed Forces and quali- Although the tax preparer always signs the return,
fied veterans may use MilTax, a free tax service of- ! you're ultimately responsible for providing all the
fered by the Department of Defense through Military CAUTION information required for the preparer to accurately
OneSource. For more information, go to prepare your return and for the accuracy of every item re-
MilitaryOneSource MilitaryOneSource.mil/MilTax ( ). ported on the return. Anyone paid to prepare tax returns
Also, the IRS offers Free Fillable Forms, which can for others should have a thorough understanding of tax
be completed online and then e-filed regardless of in- matters. For more information on how to choose a tax pre-
come. parer, go to Tips for Choosing a Tax Preparer on IRS.gov.

Using online tools to help prepare your return. Go to
IRS.gov/Tools for the following. Employers can register to use Business Services On-
line. The Social Security Administration (SSA) offers on-
• The Earned Income Tax Credit Assistant IRS.gov/ (
line service at SSA.gov/employer for fast, free, and secure
EITCAssistant) determines if you’re eligible for the
W-2 filing options to CPAs, accountants, enrolled agents,
earned income credit (EIC).
and individuals who process Form W-2, Wage and Tax
• The Online EIN Application IRS.gov/EIN ( ) helps you Statement, and Form W-2c, Corrected Wage and Tax
get an employer identification number (EIN) at no Statement.
cost.
IRS social media. Go to IRS.gov/SocialMedia to see the
• The Tax Withholding Estimator IRS.gov/W4App ( )
various social media tools the IRS uses to share the latest
makes it easier for you to estimate the federal income
information on tax changes, scam alerts, initiatives, prod-
tax you want your employer to withhold from your pay-
ucts, and services. At the IRS, privacy and security are our
check. This is tax withholding. See how your withhold-
highest priority. We use these tools to share public infor-
ing affects your refund, take-home pay, or tax due.
mation with you. Don’t post your social security number
• The First-Time Homebuyer Credit Account Look-up (SSN) or other confidential information on social media
(IRS.gov/HomeBuyer) tool provides information on sites. Always protect your identity when using any social
your repayments and account balance. networking site.
The following IRS YouTube channels provide short, in-
• The Sales Tax Deduction Calculator IRS.gov/ (
formative videos on various tax-related topics in English,
SalesTax) figures the amount you can claim if you
Spanish, and ASL.
itemize deductions on Schedule A (Form 1040).
Getting answers to your tax questions. On • Youtube.com/irsvideos.
IRS.gov, you can get up-to-date information on • Youtube.com/irsvideosmultilingua.
current events and changes in tax law.
• Youtube.com/irsvideosASL.
• IRS.gov/Help: A variety of tools to help you get an-
swers to some of the most common tax questions. Watching IRS videos. The IRS Video portal
(IRSVideos.gov) contains video and audio presentations
• IRS.gov/ITA: The Interactive Tax Assistant, a tool that for individuals, small businesses, and tax professionals.
will ask you questions and, based on your input, pro-
vide answers on a number of tax topics. Online tax information in other languages. You can
• IRS.gov/Forms: Find forms, instructions, and publica- find information on IRS.gov/MyLanguage if English isn’t
tions. You will find details on the most recent tax your native language.
changes and interactive links to help you find answers
Free Over-the-Phone Interpreter (OPI) Service. The
to your questions.
IRS is committed to serving taxpayers with limited-English
• You may also be able to access tax information in your proficiency (LEP) by offering OPI services. The OPI Serv-
e-filing software. ice is a federally funded program and is available at Tax-
payer Assistance Centers (TACs), most IRS offices, and
every VITA/TCE tax return site. The OPI Service is acces-
Need someone to prepare your tax return? There are
sible in more than 350 languages.
various types of tax return preparers, including enrolled
agents, certified public accountants (CPAs), accountants, Accessibility Helpline available for taxpayers with
and many others who don’t have professional credentials. disabilities. Taxpayers who need information about ac-
If you choose to have someone prepare your tax return, cessibility services can call 833-690-0598. The Accessi-
choose that preparer wisely. A paid tax preparer is: bility Helpline can answer questions related to current and
• Primarily responsible for the overall substantive accu- future accessibility products and services available in al-
racy of your return, ternative media formats (for example, braille, large print,
audio, etc.). The Accessibility Helpline does not have ac-
• Required to sign the return, and cess to your IRS account. For help with tax law, refunds, or
• Required to include their preparer tax identification account-related issues, go to IRS.gov/LetUsHelp.
number (PTIN).

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Note. Form 9000, Alternative Media Preference, or which securely and electronically transfers your refund di-
Form 9000(SP) allows you to elect to receive certain types rectly into your financial account. Direct deposit also
of written correspondence in the following formats. avoids the possibility that your check could be lost, stolen,
• Standard Print. destroyed, or returned undeliverable to the IRS. Eight in
10 taxpayers use direct deposit to receive their refunds. If
• Large Print. you don’t have a bank account, go to IRS.gov/
• Braille. DirectDeposit for more information on where to find a bank
or credit union that can open an account online.
• Audio (MP3).
• Plain Text File (TXT). Reporting and resolving your tax-related identity
theft issues.
• Braille Ready File (BRF).
• Tax-related identity theft happens when someone
Disasters. Go to IRS.gov/DisasterRelief to review the steals your personal information to commit tax fraud.
available disaster tax relief. Your taxes can be affected if your SSN is used to file a
fraudulent return or to claim a refund or credit.
Getting tax forms and publications. Go to IRS.gov/
Forms to view, download, or print all the forms, instruc- • The IRS doesn’t initiate contact with taxpayers by
tions, and publications you may need. Or, you can go to email, text messages (including shortened links), tele-
IRS.gov/OrderForms to place an order. phone calls, or social media channels to request or
verify personal or financial information. This includes
Getting tax publications and instructions in eBook requests for personal identification numbers (PINs),
format. Download and view most tax publications and in- passwords, or similar information for credit cards,
structions (including the Instructions for Form 1040) on banks, or other financial accounts.
mobile devices as eBooks at IRS.gov/eBooks. Go to IRS.gov/IdentityTheft, the IRS Identity Theft
•
IRS eBooks have been tested using Apple's iBooks for Central webpage, for information on identity theft and
iPad. Our eBooks haven’t been tested on other dedicated data security protection for taxpayers, tax professio-
eBook readers, and eBook functionality may not operate nals, and businesses. If your SSN has been lost or
as intended. stolen or you suspect you’re a victim of tax-related
Access your online account (individual taxpayers identity theft, you can learn what steps you should
only). Go to IRS.gov/Account to securely access infor- take.
mation about your federal tax account. • Get an Identity Protection PIN (IP PIN). IP PINs are
• View the amount you owe and a breakdown by tax six-digit numbers assigned to taxpayers to help pre-
year. vent the misuse of their SSNs on fraudulent federal in-
come tax returns. When you have an IP PIN, it pre-
• See payment plan details or apply for a new payment vents someone else from filing a tax return with your
plan. SSN. To learn more, go to IRS.gov/IPPIN.
• Make a payment or view 5 years of payment history
and any pending or scheduled payments. Ways to check on the status of your refund.
• Access your tax records, including key data from your • Go to IRS.gov/Refunds.
most recent tax return, and transcripts. • Download the official IRS2Go app to your mobile de-
• View digital copies of select notices from the IRS. vice to check your refund status.
• Approve or reject authorization requests from tax pro- • Call the automated refund hotline at 800-829-1954.
fessionals. The IRS can’t issue refunds before mid-February
• View your address on file or manage your communica- ! for returns that claimed the EIC or the additional
tion preferences. CAUTION child tax credit (ACTC). This applies to the entire
refund, not just the portion associated with these credits.
Get a transcript of your return. With an online account,
you can access a variety of information to help you during Making a tax payment. Payments of U.S. tax must be
the filing season. You can get a transcript, review your remitted to the IRS in U.S. dollars. Digital assets are not
most recently filed tax return, and get your adjusted gross accepted. Go to IRS.gov/Payments for information on how
income. Create or access your online account at IRS.gov/ to make a payment using any of the following options.
Account.
• IRS Direct Pay: Pay your individual tax bill or estimated
Tax Pro Account. This tool lets your tax professional tax payment directly from your checking or savings ac-
submit an authorization request to access your individual count at no cost to you.
taxpayer IRS online account. For more information, go to • Debit Card, Credit Card, or Digital Wallet: Choose an
IRS.gov/TaxProAccount. approved payment processor to pay online or by
phone.
Using direct deposit. The safest and easiest way to re-
ceive a tax refund is to e-file and choose direct deposit,

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• Electronic Funds Withdrawal: Schedule a payment taxpayers is part of a multi-year timeline that began pro-
when filing your federal taxes using tax return prepara- viding translations in 2023. You will continue to receive
tion software or through a tax professional. communications, including notices and letters, in English
until they are translated to your preferred language.
• Electronic Federal Tax Payment System: Best option
for businesses. Enrollment is required. Contacting your local TAC. Keep in mind, many ques-
• Check or Money Order: Mail your payment to the ad- tions can be answered on IRS.gov without visiting a TAC.
dress listed on the notice or instructions. Go to IRS.gov/LetUsHelp for the topics people ask about
most. If you still need help, TACs provide tax help when a
• Cash: You may be able to pay your taxes with cash at
tax issue can’t be handled online or by phone. All TACs
a participating retail store.
now provide service by appointment, so you’ll know in ad-
• Same-Day Wire: You may be able to do same-day vance that you can get the service you need without long
wire from your financial institution. Contact your finan- wait times. Before you visit, go to IRS.gov/TACLocator to
cial institution for availability, cost, and time frames. find the nearest TAC and to check hours, available serv-
ices, and appointment options. Or, on the IRS2Go app,
Note. The IRS uses the latest encryption technology to under the Stay Connected tab, choose the Contact Us op-
ensure that the electronic payments you make online, by tion and click on “Local Offices.”
phone, or from a mobile device using the IRS2Go app are
safe and secure. Paying electronically is quick, easy, and
faster than mailing in a check or money order. The Taxpayer Advocate Service (TAS)
Is Here To Help You
What if I can’t pay now? Go to IRS.gov/Payments for
more information about your options. What Is TAS?

• Apply for an online payment agreement IRS.gov/ ( TAS is an independent organization within the IRS that
OPA) to meet your tax obligation in monthly install- helps taxpayers and protects taxpayer rights. TAS strives
ments if you can’t pay your taxes in full today. Once to ensure that every taxpayer is treated fairly and that you
you complete the online process, you will receive im- know and understand your rights under the Taxpayer Bill
mediate notification of whether your agreement has of Rights.
been approved.
• Use the Offer in Compromise Pre-Qualifier to see if How Can You Learn About Your Taxpayer
you can settle your tax debt for less than the full Rights?
amount you owe. For more information on the Offer in
Compromise program, go to IRS.gov/OIC. The Taxpayer Bill of Rights describes 10 basic rights that
all taxpayers have when dealing with the IRS. Go to
Filing an amended return. Go to IRS.gov/Form1040X
TaxpayerAdvocate.IRS.gov to help you understand what
for information and updates.
these rights mean to you and how they apply. These are
Checking the status of your amended return. Go to your rights. Know them. Use them.
IRS.gov/WMAR to track the status of Form 1040-X amen-
ded returns. What Can TAS Do for You?
It can take up to 3 weeks from the date you filed
TAS can help you resolve problems that you can’t resolve
! your amended return for it to show up in our sys- with the IRS. And their service is free. If you qualify for
CAUTION tem, and processing it can take up to 16 weeks.
their assistance, you will be assigned to one advocate
who will work with you throughout the process and will do
Understanding an IRS notice or letter you’ve re- everything possible to resolve your issue. TAS can help
ceived. Go to IRS.gov/Notices to find additional informa- you if:
tion about responding to an IRS notice or letter.
• Your problem is causing financial difficulty for you,
Responding to an IRS notice or letter. You can now your family, or your business;
upload responses to all notices and letters using the • You face (or your business is facing) an immediate
Document Upload Tool. For notices that require additional threat of adverse action; or
action, taxpayers will be redirected appropriately on
IRS.gov to take further action. To learn more about the • You’ve tried repeatedly to contact the IRS but no one
tool, go to IRS.gov/Upload. has responded, or the IRS hasn’t responded by the
date promised.
Note. You can use Schedule LEP (Form 1040), Re-
quest for Change in Language Preference, to state a pref- How Can You Reach TAS?
erence to receive notices, letters, or other written commu-
nications from the IRS in an alternative language. You may TAS has offices in every state, the District of Columbia,
not immediately receive written communications in the re- and Puerto Rico. To find your advocate’s number:
quested language. The IRS’s commitment to LEP
• Go to TaxpayerAdvocate.IRS.gov/Contact-Us;

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• Download Pub. 1546, The Taxpayer Advocate Service Low Income Taxpayer Clinics (LITCs)
Is Your Voice at the IRS, available at IRS.gov/pub/irs-
pdf/p1546.pdf; LITCs are independent from the IRS and TAS. LITCs rep-
• Call the IRS toll free at 800-TAX-FORM resent individuals whose income is below a certain level
(800-829-3676) to order a copy of Pub. 1546; and who need to resolve tax problems with the IRS. LITCs
can represent taxpayers in audits, appeals, and tax collec-
• Check your local directory; or
tion disputes before the IRS and in court. In addition,
• Call TAS toll free at 877-777-4778. LITCs can provide information about taxpayer rights and
responsibilities in different languages for individuals who
How Else Does TAS Help Taxpayers? speak English as a second language. Services are offered
for free or a small fee. For more information or to find an
TAS works to resolve large-scale problems that affect LITC near you, go to the LITC page at
many taxpayers. If you know of one of these broad issues, TaxpayerAdvocate.IRS.gov/LITC or see IRS Pub. 4134,
report it to TAS at IRS.gov/SAMS. Be sure to not include Low Income Taxpayer Clinic List, at IRS.gov/pub/irs-pdf/
any personal taxpayer information. p4134.pdf.

Publication 907 (2023) 13

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