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1040 Form 2012

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1040 Form 2012

1040 form 2012 35. 1040 form 2012   Education Credits Table of Contents Introduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses Introduction For 2013, there are two tax credits available to persons who pay expenses for higher (postsecondary) education. 1040 form 2012 They are: The American opportunity credit, and The lifetime learning credit. 1040 form 2012 The chapter will present an overview of these education credits. 1040 form 2012 To get the detailed information you will need to claim either of the credits, and for examples illustrating that information, see chapters 2 and 3 of Publication 970. 1040 form 2012 Can you claim more than one education credit this year?   For each student, you can choose for any year only one of the credits. 1040 form 2012 For example, if you choose to take the American opportunity credit for a child on your 2013 tax return, you cannot, for that same child, also claim the lifetime learning credit for 2013. 1040 form 2012   If you are eligible to claim the American opportunity credit and you are also eligible to claim the lifetime learning credit for the same student in the same year, you can choose to claim either credit, but not both. 1040 form 2012   If you pay qualified education expenses for more than one student in the same year, you can choose to take the American opportunity and the lifetime learning credits on a per-student, per-year basis. 1040 form 2012 This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year. 1040 form 2012 Table 35-1. 1040 form 2012 Comparison of Education Credits Caution. 1040 form 2012 You can claim both the American opportunity credit and the lifetime learning credit on the same return—but not for the same student. 1040 form 2012   American Opportunity Credit Lifetime Learning Credit Maximum credit Up to $2,500 credit per eligible student Up to $2,000 credit per return Limit on modified adjusted gross income (MAGI) $180,000 if married filing jointly;  $90,000 if single, head of household, or qualifying widow(er) $127,000 if married filing jointly;  $63,000 if single, head of household, or qualifying widow(er) Refundable or nonrefundable 40% of credit may be refundable Credit limited to the amount of tax you must pay on your taxable income Number of years of postsecondary education Available ONLY if the student had not completed the first 4 years of postsecondary education before 2013 Available for all years of postsecondary education and for courses to acquire or improve job skills Number of tax years credit available Available ONLY for 4 tax years per eligible student (including any year(s) the Hope credit was claimed) Available for an unlimited number of years Type of program required Student must be pursuing a program leading to a degree or other recognized education credential Student does not need to be pursuing a program leading to a degree or other recognized education credential Number of courses Student must be enrolled at least half time for at least one academic period beginning during the tax year Available for one or more courses Felony drug conviction At the end of 2013, the student had not been convicted of a felony for possessing or distributing a controlled substance Felony drug convictions do not make the student ineligible Qualified expenses Tuition, required enrollment fees, and course materials that the student needs for a course of study whether or not the materials are bought at the educational institution as a condition of enrollment or attendance Tuition and fees required for enrollment or attendance (including amounts required to be paid to the institution for course-related books, supplies, and equipment) Payments for academic periods Payments made in 2013 for academic periods beginning in 2013 or beginning in the first 3 months of 2014 Differences between the American opportunity and lifetime learning credits. 1040 form 2012   There are several differences between these two credits. 1040 form 2012 These differences are summarized in Table 35-1, later. 1040 form 2012 Useful Items - You may want to see: Publication 970 Tax Benefits for Education Form (and Instructions) 8863 Education Credits (American Opportunity and Lifetime Learning Credits) Who Can Claim an Education Credit You may be able to claim an education credit if you, your spouse, or a dependent you claim on your tax return was a student enrolled at or attending an eligible educational institution. 1040 form 2012 The credits are based on the amount of qualified education expenses paid for the student in 2013 for academic periods beginning in 2013 and in the first 3 months of 2014. 1040 form 2012 For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 education credit(s). 1040 form 2012 Academic period. 1040 form 2012   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. 1040 form 2012 In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. 1040 form 2012 Eligible educational institution. 1040 form 2012   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 1040 form 2012 S. 1040 form 2012 Department of Education. 1040 form 2012 It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 1040 form 2012 The educational institution should be able to tell you if it is an eligible educational institution. 1040 form 2012   Certain educational institutions located outside the United States also participate in the U. 1040 form 2012 S. 1040 form 2012 Department of Education's Federal Student Aid (FSA) programs. 1040 form 2012 Who can claim a dependent's expenses. 1040 form 2012   If an exemption is allowed as a deduction for any person who claims the student as a dependent, all qualified education expenses of the student are treated as having been paid by that person. 1040 form 2012 Therefore, only that person can claim an education credit for the student. 1040 form 2012 If a student is not claimed as a dependent on another person's tax return, only the student can claim a credit. 1040 form 2012 Expenses paid by a third party. 1040 form 2012   Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. 1040 form 2012 However, qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. 1040 form 2012 Therefore, you are treated as having paid expenses that were paid by the third party. 1040 form 2012 For more information and an example see Who Can Claim a Dependent's Expenses in Pub. 1040 form 2012 970, chapter 2 or 3. 1040 form 2012 Who cannot claim a credit. 1040 form 2012   You cannot take an education credit if any of the following apply. 1040 form 2012 You are claimed as a dependent on another person's tax return, such as your parent's return. 1040 form 2012 Your filing status is married filing separately. 1040 form 2012 You (or your spouse) were a nonresident alien for any part of 2013 and did not elect to be treated as a resident alien for tax purposes. 1040 form 2012 Your MAGI is one of the following. 1040 form 2012 American opportunity credit: $180,000 or more if married filing jointly, or $90,000 or more if single, head of household, or qualifying widow(er). 1040 form 2012 Lifetime learning credit: $127,000 or more if married filing jointly, or $63,000 or more if single, head of household, or qualifying widow(er) . 1040 form 2012   Generally, your MAGI is the amount on your Form 1040, line 38, or Form 1040A, line 22. 1040 form 2012 However, if you are filing Form 2555, Form 2555–EZ, or Form 4563, or are excluding income from Puerto RIco, add to the amount on your Form 1040, line 38, or Form 1040A, line 22, the amount of income you excluded. 1040 form 2012 For details, see Pub. 1040 form 2012 970. 1040 form 2012    Figure 35-A may be helpful in determining if you can claim an education credit on your tax return. 1040 form 2012 The American opportunity credit will always be greater than or equal to the lifetime learning credit for any student who is eligible for both credits. 1040 form 2012 However, if any of the conditions for the American opportunity credit, listed in Table 35-1 earlier, are not met for any student, you cannot take the American opportunity credit for that student. 1040 form 2012 You may be able to take the lifetime learning credit for part or all of that student's qualified education expenses instead. 1040 form 2012 See Pub. 1040 form 2012 970 for information on other education benefits. 1040 form 2012 Qualified Education Expenses Generally, qualified education expenses are amounts paid in 2013 for tuition and fees required for the student's enrollment or attendance at an eligible educational institution. 1040 form 2012 It does not matter whether the expenses were paid in cash, by check, by credit or debit card, or with borrowed funds. 1040 form 2012 For course-related books, supplies, and equipment, only certain expenses qualify. 1040 form 2012 American opportunity credit: Qualified education expenses include amounts spent on books, supplies, and equipment needed for a course of study, whether or not the materials are purchased from the educational institution as a condition of enrollment or attendance. 1040 form 2012 Lifetime learning credit: Qualified education expenses include amounts for books, supplies, and equipment only if required to be paid to the institution as a condition of enrollment or attendance. 1040 form 2012 Qualified education expenses include nonacademic fees, such as student activity fees, athletic fees, or other expenses unrelated to the academic course of instruction, only if the fee must be paid to the institution as a condition of enrollment or attendance. 1040 form 2012 However, fees for personal expenses (described below) are never qualified education expenses. 1040 form 2012 Qualified education expenses for either credit do not include amounts paid for: Personal expenses. 1040 form 2012 This means room and board, insurance, medical expenses (including student health fees), transportation, and other similar personal, living, or family expenses. 1040 form 2012 Any course or other education involving sports, games, or hobbies, or any noncredit course, unless such course or other education is part of the student's degree program or (for the lifetime learning credit only) helps the student acquire or improve job skills. 1040 form 2012 You should receive Form 1098–T, Tuition Statement, from the institution reporting either payments received in 2013 (box 1) or amounts billed in 2013 (box 2). 1040 form 2012 However, the amount in box 1 or 2 of Form 1098–T may be different from the amount you paid (or are treated as having paid). 1040 form 2012 In completing Form 8863, use only the amounts you actually paid (plus any amounts you are treated as having paid) in 2013, reduced as necessary, as described in Adjustments to Qualified Education Expenses , later. 1040 form 2012 Qualified education expenses paid on behalf of the student by someone other than the student (such as a relative) are treated as paid by the student. 1040 form 2012 Qualified education expenses paid (or treated as paid) by a student who is claimed as a dependent on your tax return are treated as paid by you. 1040 form 2012 If you or the student takes a deduction for higher education expenses, such as on Schedule A or C (Form 1040), you cannot use those expenses in your qualified education expenses when figuring your education credits. 1040 form 2012 Qualified education expenses for any academic period must be reduced by any tax-free educational assistance allocable to that academic period. 1040 form 2012 See Adjustments to Qualified Education Expenses, later. 1040 form 2012 Prepaid Expenses. 1040 form 2012   Qualified education expenses paid in 2013 for an academic period that begins in the first 3 months of 2014 can be used in figuring an education credit for 2013 only. 1040 form 2012 See Academic period , earlier. 1040 form 2012 For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). 1040 form 2012    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). 1040 form 2012 Paid with borrowed funds. 1040 form 2012   You can claim an education credit for qualified education expenses paid with the proceeds of a loan. 1040 form 2012 Use the expenses to figure the credit for the year in which the expenses are paid, not the year in which the loan is repaid. 1040 form 2012 Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. 1040 form 2012 Student withdraws from class(es). 1040 form 2012   You can claim an education credit for qualified education expenses not refunded when a student withdraws. 1040 form 2012 No Double Benefit Allowed You cannot do any of the following. 1040 form 2012 Deduct higher education expenses on your income tax return (as, for example, a business expense) and also claim an education credit based on those same expenses. 1040 form 2012 Claim more than one education credit based on the same qualified education expenses. 1040 form 2012 Claim an education credit based on the same expenses used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or qualified tuition program (QTP). 1040 form 2012 Claim an education credit based on qualified education expenses paid with educational assistance, such as a tax-free scholarship, grant, or employer-provided educational assistance. 1040 form 2012 See Adjustments to Qualified Education Expenses, next. 1040 form 2012 Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid in 2013 by or on behalf of that student under the following rules. 1040 form 2012 The result is the amount of adjusted qualified education expenses for each student. 1040 form 2012 Tax-free educational assistance. 1040 form 2012   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. 1040 form 2012 See Academic period , earlier. 1040 form 2012      Tax-free educational assistance includes:    Tax-free parts of scholarships and fellowships (see chapter 12 of this publication and chapter 1 of Pub. 1040 form 2012 970), The tax-free part of Pell grants (see chapter 1 of Pub. 1040 form 2012 970), The tax-free part of employer-provided educational assistance (see Pub. 1040 form 2012 970), Veterans' educational assistance (see chapter 1 of Pub. 1040 form 2012 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 1040 form 2012 Generally, any scholarship or fellowship is treated as tax-free educational assistance. 1040 form 2012 However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent the student includes it in gross income (if the student is required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. 1040 form 2012 970, chapter 1; or The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. 1040 form 2012 970, chapter 1. 1040 form 2012 You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year received. 1040 form 2012 For details, see Adjustments of Qualified Education Expenses, in chapters 2 and 3 of Pub. 1040 form 2012 970. 1040 form 2012 Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. 1040 form 2012 This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). 1040 form 2012 If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. 1040 form 2012 If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. 1040 form 2012 Refunds. 1040 form 2012   A refund of qualified education expenses may reduce qualified education expenses for the tax year or may require you to repay (recapture) the credit that you claimed in an earlier year. 1040 form 2012 Some tax-free educational assistance received after 2013 may be treated as a refund. 1040 form 2012 See Tax-free educational assistance, earlier. 1040 form 2012 Refunds received in 2013. 1040 form 2012   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. 1040 form 2012 Refunds received after 2013 but before your income tax return is filed. 1040 form 2012   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. 1040 form 2012 Refunds received after 2013 and after your income tax return is filed. 1040 form 2012   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is received after you file your 2013 income tax return, you may need to repay some or all of the credit that you claimed. 1040 form 2012 See Credit recapture, next. 1040 form 2012 Credit recapture. 1040 form 2012    If any tax-free educational assistance for the qualified education expenses paid in 2013, or any refund of your qualified education expenses paid in 2013, is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. 1040 form 2012 You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing the expenses by the amount of the refund or tax-free educational assistance. 1040 form 2012 You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). 1040 form 2012 Include that amount as an additional tax for the year the refund or tax-free assistance was received. 1040 form 2012 Example. 1040 form 2012    You paid $8,000 tuition and fees in December 2013 for your child's Spring semester beginning in January 2014. 1040 form 2012 You filed your 2013 tax return on February 3, 2014, and claimed a lifetime learning credit of $1,600 ($8,000 qualified education expense paid x . 1040 form 2012 20). 1040 form 2012 You claimed no other tax credits. 1040 form 2012 After you filed your return, your child withdrew from two courses and you received a refund of $1,400. 1040 form 2012 You must refigure your 2013 lifetime learning credit using $6,600 ($8,000 qualified education expenses − $1,400 refund). 1040 form 2012 The refigured credit is $1,320 and your tax liability increased by $280. 1040 form 2012 You must include the difference of $280 ($1,600 credit originally claimed − $1,320 refigured credit) as additional tax on your 2014 income tax return. 1040 form 2012 See the instructions for your 2014 income tax return to determine where to include this tax. 1040 form 2012 If you also pay qualified education expenses in 2014 for an academic period that begins in the first 3 months of 2014 and you receive tax-free educational assistance, or a refund, as described above, you may choose to reduce your qualified education expenses for 2014 instead of reducing your expenses for 2013. 1040 form 2012 Amounts that do not reduce qualified education expenses. 1040 form 2012   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. 1040 form 2012   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. 1040 form 2012 The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses, as defined in Chapter 1 of Pub. 1040 form 2012 970. 1040 form 2012 The use of the money is not restricted. 1040 form 2012   For examples, see chapter 2 in Pub. 1040 form 2012 970. 1040 form 2012 Figure 35-A. 1040 form 2012 Can You Claim an Education Credit for 2013? This image is too large to be displayed in the current screen. 1040 form 2012 Please click the link to view the image. 1040 form 2012 Figure 35-A. 1040 form 2012 Can You Claim an Education Credit for 2013? Prev  Up  Next   Home   More Online Publications
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Understanding Your CP210/CP220 Notice

We made change(s) for the tax year specified on the notice.


What you need to do

  • Read your notice carefully - it explains the changes we made to your tax account.
  • If you agree, make your payment (if you have a balance) by your due date. Go to the payments page to find out more about your payment options.
  • If you disagree, contact us at the toll-free number on the top right corner of your notice.
  • Correct the copy of your tax return that you kept for your records.

You may want to


Answers to Common Questions

Q. The notice says "Based on the information you provided, we changed your 200X Form XXXX to correct your...", but I don't remember sending any change to IRS. How can I find out what IRS received to initiate this change?

A. Please contact us at the number listed on the top right corner of your notice for specific information about your tax return. 

Q. What do I say when I call the IRS?

A. Mention that you received a CP210 or CP 220 notice and you need to review your account with a customer service representative. Be sure to have a copy of your notice and your tax return before you call. 

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll-free number listed on the top right corner of your notice. 

Q. What happens if I can't pay the full amount I owe?

A. See if you may be able to set up a payment plan through our Online Payment Agreement Application

Q. Am I charged interest on the money I owe?

A. If you don't full pay the amount you owe by the date on your notice, interest will accrue on the unpaid balance after that date. 

Q. Will I receive a penalty if I can't pay the full amount?

A. Yes, you'll receive a late payment penalty if you did not pay the tax in full. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty. 

Q. What if I'm due a refund and haven't received it within 2-3 weeks?

A. If you don't owe other taxes or debts we're required to collect, such as child support, and 3 weeks have lapsed, call us at the toll-free number listed on the top right corner of your notice. 

Q. Will I receive information about the interest that I need to report on my next tax return?

A. If you were paid $10 or more in interest, you'll receive a Form 1099-INT from IRS by January 31st of next year. Please note, even if the interest amount paid to you is less than $10, you must report this amount on your tax return. 

Q. What if I need to make another correction to my account?

A. You'll need to file an amended return. 

Q. What if I have tried to get answers and after contacting IRS several times have not been successful?

A. Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059. 

Q. What if I think I’m a victim of identity theft?

A. Please contact us at the number listed on the top right corner of your notice. Refer to the IRS Identity Theft resource page for more information.


Tips for next year

  • Consider filing your taxes electronically in the future if you did not file this return electronically. Filing online can help you avoid mistakes. Learn more about e-file.

 

 

Page Last Reviewed or Updated: 27-Jan-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040 Form 2012

1040 form 2012 Publication 587 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040 form 2012 Tax questions. 1040 form 2012 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 587, such as legislation enacted after it was published, go to www. 1040 form 2012 irs. 1040 form 2012 gov/pub587. 1040 form 2012 What's New The IRS now provides a simplified method to determine your expenses for business use of your home. 1040 form 2012 The simplified method is an alternative to calculating and substantiating actual expenses. 1040 form 2012 For more information, see Using the Simplified Method under Figuring the Deduction, later. 1040 form 2012 Reminders Photographs of missing children. 1040 form 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040 form 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040 form 2012 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. 1040 form 2012 Introduction The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. 1040 form 2012 The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property which provides basic living accommodations. 1040 form 2012 It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. 1040 form 2012 However, it does not include any part of your property used exclusively as a hotel, motel, inn, or similar establishment. 1040 form 2012 Qualifying for a Deduction gives the requirements for qualifying to deduct expenses for the business use of your home (including special rules for employees and special rules for storing inventory or product samples). 1040 form 2012 For special rules that apply to daycare providers, see Daycare Facility . 1040 form 2012 After you determine that you qualify for the deduction, Figuring the Deduction explains the expenses you can deduct using either your actual expenses or the simplified method. 1040 form 2012 The simplified method is an alternative to calculating and substantiating actual expenses. 1040 form 2012 Where To Deduct explains where a self-employed person, employee, or partner will report the deduction. 1040 form 2012 This publication also includes information on the following. 1040 form 2012 Selling a home that was used partly for business. 1040 form 2012 Deducting expenses for furniture and equipment used in your business. 1040 form 2012 Records you should keep. 1040 form 2012 Finally, this publication contains worksheets to help you figure the amount of your deduction if you use your home in your farming business and you are filing Schedule F (Form 1040), you use your home for work as an employee, or you are a partner and the use of your home resulted in unreimbursed ordinary and necessary expenses that you are required to pay under the partnership agreement. 1040 form 2012 If you used your home for business and you are filing Schedule C (Form 1040), you will use either Form 8829 or the Simplified Method Worksheet in your Instructions for Schedule C. 1040 form 2012 The rules in this publication apply to individuals. 1040 form 2012 If you need information on deductions for renting out your property, see Publication 527, Residential Rental Property. 1040 form 2012 Comments and suggestions. 1040 form 2012   We welcome your comments about this publication and your suggestions for future editions. 1040 form 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040 form 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040 form 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040 form 2012   You can send your comments from www. 1040 form 2012 irs. 1040 form 2012 gov/formspubs/. 1040 form 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040 form 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040 form 2012 Ordering forms and publications. 1040 form 2012   Visit www. 1040 form 2012 irs. 1040 form 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040 form 2012 Internal Revenue Service 1201 N. 1040 form 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040 form 2012   If you have a tax question, check the information available on IRS. 1040 form 2012 gov or call 1-800-829-1040. 1040 form 2012 We cannot answer tax questions sent to either of the above addresses. 1040 form 2012 Useful Items - You may want to see: Publications 523 Selling Your Home 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Forms (and Instructions) Schedule C (Form 1040) Profit or Loss from Business 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization 8829 Expenses for Business Use of Your Home  See How To Get Tax Help , near the end of this publication for information about getting publications and forms. 1040 form 2012 Prev  Up  Next   Home   More Online Publications