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1040ez 2012 Fillable Form

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1040ez 2012 Fillable Form

1040ez 2012 fillable form 2. 1040ez 2012 fillable form   Ordinary or Capital Gain or Loss Table of Contents IntroductionSection 1231 transactions. 1040ez 2012 fillable form Topics - This chapter discusses: Useful Items - You may want to see: Capital Assets Noncapital AssetsCommodities derivative dealer. 1040ez 2012 fillable form Sales and Exchanges Between Related PersonsGain Is Ordinary Income Nondeductible Loss Other DispositionsSale of a Business Dispositions of Intangible Property Subdivision of Land Timber Precious Metals and Stones, Stamps, and Coins Coal and Iron Ore Conversion Transactions Introduction You must classify your gains and losses as either ordinary or capital (and your capital gains or losses as either short-term or long-term). 1040ez 2012 fillable form You must do this to figure your net capital gain or loss. 1040ez 2012 fillable form For individuals, a net capital gain may be taxed at a different tax rate than ordinary income. 1040ez 2012 fillable form See Capital Gains Tax Rates in chapter 4. 1040ez 2012 fillable form Your deduction for a net capital loss may be limited. 1040ez 2012 fillable form See Treatment of Capital Losses in chapter 4. 1040ez 2012 fillable form Capital gain or loss. 1040ez 2012 fillable form   Generally, you will have a capital gain or loss if you sell or exchange a capital asset. 1040ez 2012 fillable form You also may have a capital gain if your section 1231 transactions result in a net gain. 1040ez 2012 fillable form Section 1231 transactions. 1040ez 2012 fillable form   Section 1231 transactions are sales and exchanges of property held longer than 1 year and either used in a trade or business or held for the production of rents or royalties. 1040ez 2012 fillable form They also include certain involuntary conversions of business or investment property, including capital assets. 1040ez 2012 fillable form See Section 1231 Gains and Losses in chapter 3 for more information. 1040ez 2012 fillable form Topics - This chapter discusses: Capital assets Noncapital assets Sales and exchanges between  related persons Other dispositions Useful Items - You may want to see: Publication 550 Investment Income and Expenses Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 4797 Sales of Business Property 8594 Asset Acquisition Statement Under Section 1060 8949 Sales and Other Dispositions of Capital Assets See chapter 5 for information about getting publications and forms. 1040ez 2012 fillable form Capital Assets Almost everything you own and use for personal purposes, pleasure, or investment is a capital asset. 1040ez 2012 fillable form For exceptions, see Noncapital Assets, later. 1040ez 2012 fillable form The following items are examples of capital assets. 1040ez 2012 fillable form Stocks and bonds. 1040ez 2012 fillable form A home owned and occupied by you and your family. 1040ez 2012 fillable form Timber grown on your home property or investment property, even if you make casual sales of the timber. 1040ez 2012 fillable form Household furnishings. 1040ez 2012 fillable form A car used for pleasure or commuting. 1040ez 2012 fillable form Coin or stamp collections. 1040ez 2012 fillable form Gems and jewelry. 1040ez 2012 fillable form Gold, silver, and other metals. 1040ez 2012 fillable form Personal-use property. 1040ez 2012 fillable form   Generally, property held for personal use is a capital asset. 1040ez 2012 fillable form Gain from a sale or exchange of that property is a capital gain. 1040ez 2012 fillable form Loss from the sale or exchange of that property is not deductible. 1040ez 2012 fillable form You can deduct a loss relating to personal-use property only if it results from a casualty or theft. 1040ez 2012 fillable form Investment property. 1040ez 2012 fillable form   Investment property (such as stocks and bonds) is a capital asset, and a gain or loss from its sale or exchange is a capital gain or loss. 1040ez 2012 fillable form This treatment does not apply to property used to produce rental income. 1040ez 2012 fillable form See Business assets, later, under Noncapital Assets. 1040ez 2012 fillable form Release of restriction on land. 1040ez 2012 fillable form   Amounts you receive for the release of a restrictive covenant in a deed to land are treated as proceeds from the sale of a capital asset. 1040ez 2012 fillable form Noncapital Assets A noncapital asset is property that is not a capital asset. 1040ez 2012 fillable form The following kinds of property are not capital assets. 1040ez 2012 fillable form Stock in trade, inventory, and other property you hold mainly for sale to customers in your trade or business. 1040ez 2012 fillable form Inventories are discussed in Publication 538, Accounting Periods and Methods. 1040ez 2012 fillable form But, see the Tip below. 1040ez 2012 fillable form Accounts or notes receivable acquired in the ordinary course of a trade or business for services rendered or from the sale of any properties described in (1), above. 1040ez 2012 fillable form Depreciable property used in your trade or business or as rental property (including section 197 intangibles defined later), even if the property is fully depreciated (or amortized). 1040ez 2012 fillable form Sales of this type of property are discussed in chapter 3. 1040ez 2012 fillable form Real property used in your trade or business or as rental property, even if the property is fully depreciated. 1040ez 2012 fillable form A copyright; a literary, musical, or artistic composition; a letter; a memorandum; or similar property (such as drafts of speeches, recordings, transcripts, manuscripts, drawings, or photographs): Created by your personal efforts, Prepared or produced for you (in the case of a letter, memorandum, or similar property), or Received from a person who created the property or for whom the property was prepared under circumstances (for example, by gift) entitling you to the basis of the person who created the property, or for whom it was prepared or produced. 1040ez 2012 fillable form But, see the Tip below. 1040ez 2012 fillable form U. 1040ez 2012 fillable form S. 1040ez 2012 fillable form Government publications you got from the government for free or for less than the normal sales price or that you acquired under circumstances entitling you to the basis of someone who got the publications for free or for less than the normal sales price. 1040ez 2012 fillable form Any commodities derivative financial instrument (discussed later) held by a commodities derivatives dealer unless it meets both of the following requirements. 1040ez 2012 fillable form It is established to the satisfaction of the IRS that the instrument has no connection to the activities of the dealer as a dealer. 1040ez 2012 fillable form The instrument is clearly identified in the dealer's records as meeting (a) by the end of the day on which it was acquired, originated, or entered into. 1040ez 2012 fillable form Any hedging transaction (defined later) that is clearly identified as a hedging transaction by the end of the day on which it was acquired, originated, or entered into. 1040ez 2012 fillable form Supplies of a type you regularly use or consume in the ordinary course of your trade or business. 1040ez 2012 fillable form You can elect to treat as capital assets certain self-created musical compositions or copyrights you sold or exchanged. 1040ez 2012 fillable form See chapter 4 of Publication 550 for details. 1040ez 2012 fillable form Property held mainly for sale to customers. 1040ez 2012 fillable form   Stock in trade, inventory, and other property you hold mainly for sale to customers in your trade or business are not capital assets. 1040ez 2012 fillable form Inventories are discussed in Publication 538. 1040ez 2012 fillable form Business assets. 1040ez 2012 fillable form   Real property and depreciable property used in your trade or business or as rental property (including section 197 intangibles defined later under Dispositions of Intangible Property) are not capital assets. 1040ez 2012 fillable form The sale or disposition of business property is discussed in chapter 3. 1040ez 2012 fillable form Letters and memoranda. 1040ez 2012 fillable form   Letters, memoranda, and similar property (such as drafts of speeches, recordings, transcripts, manuscripts, drawings, or photographs) are not treated as capital assets (as discussed earlier) if your personal efforts created them or if they were prepared or produced for you. 1040ez 2012 fillable form Nor is this property a capital asset if your basis in it is determined by reference to the person who created it or the person for whom it was prepared. 1040ez 2012 fillable form For this purpose, letters and memoranda addressed to you are considered prepared for you. 1040ez 2012 fillable form If letters or memoranda are prepared by persons under your administrative control, they are considered prepared for you whether or not you review them. 1040ez 2012 fillable form Commodities derivative financial instrument. 1040ez 2012 fillable form   A commodities derivative financial instrument is a commodities contract or other financial instrument for commodities (other than a share of corporate stock, a beneficial interest in a partnership or trust, a note, bond, debenture, or other evidence of indebtedness, or a section 1256 contract) the value or settlement price of which is calculated or determined by reference to a specified index (as defined in section 1221(b) of the Internal Revenue Code). 1040ez 2012 fillable form Commodities derivative dealer. 1040ez 2012 fillable form   A commodities derivative dealer is a person who regularly offers to enter into, assume, offset, assign, or terminate positions in commodities derivative financial instruments with customers in the ordinary course of a trade or business. 1040ez 2012 fillable form Hedging transaction. 1040ez 2012 fillable form   A hedging transaction is any transaction you enter into in the normal course of your trade or business primarily to manage any of the following. 1040ez 2012 fillable form Risk of price changes or currency fluctuations involving ordinary property you hold or will hold. 1040ez 2012 fillable form Risk of interest rate or price changes or currency fluctuations for borrowings you make or will make, or ordinary obligations you incur or will incur. 1040ez 2012 fillable form Sales and Exchanges Between Related Persons This section discusses the rules that may apply to the sale or exchange of property between related persons. 1040ez 2012 fillable form If these rules apply, gains may be treated as ordinary income and losses may not be deductible. 1040ez 2012 fillable form See Transfers to Spouse in chapter 1 for rules that apply to spouses. 1040ez 2012 fillable form Gain Is Ordinary Income If a gain is recognized on the sale or exchange of property to a related person, the gain may be ordinary income even if the property is a capital asset. 1040ez 2012 fillable form It is ordinary income if the sale or exchange is a depreciable property transaction or a controlled partnership transaction. 1040ez 2012 fillable form Depreciable property transaction. 1040ez 2012 fillable form   Gain on the sale or exchange of property, including a leasehold or a patent application, that is depreciable property in the hands of the person who receives it is ordinary income if the transaction is either directly or indirectly between any of the following pairs of entities. 1040ez 2012 fillable form A person and the person's controlled entity or entities. 1040ez 2012 fillable form A taxpayer and any trust in which the taxpayer (or his or her spouse) is a beneficiary unless the beneficiary's interest in the trust is a remote contingent interest; that is, the value of the interest computed actuarially is 5% or less of the value of the trust property. 1040ez 2012 fillable form An executor and a beneficiary of an estate unless the sale or exchange is in satisfaction of a pecuniary bequest (a bequest for a sum of money). 1040ez 2012 fillable form An employer (or any person related to the employer under rules (1), (2), or (3)) and a welfare benefit fund (within the meaning of section 419(e) of the Internal Revenue Code) that is controlled directly or indirectly by the employer (or any person related to the employer). 1040ez 2012 fillable form Controlled entity. 1040ez 2012 fillable form   A person's controlled entity is either of the following. 1040ez 2012 fillable form A corporation in which more than 50% of the value of all outstanding stock, or a partnership in which more than 50% of the capital interest or profits interest, is directly or indirectly owned by or for that person. 1040ez 2012 fillable form An entity whose relationship with that person is one of the following. 1040ez 2012 fillable form A corporation and a partnership if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital interest or profits interest in the partnership. 1040ez 2012 fillable form Two corporations that are members of the same controlled group as defined in section 1563(a) of the Internal Revenue Code, except that “more than 50%” is substituted for “at least 80%” in that definition. 1040ez 2012 fillable form Two S corporations, if the same persons own more than 50% in value of the outstanding stock of each corporation. 1040ez 2012 fillable form Two corporations, one of which is an S corporation, if the same persons own more than 50% in value of the outstanding stock of each corporation. 1040ez 2012 fillable form Controlled partnership transaction. 1040ez 2012 fillable form   A gain recognized in a controlled partnership transaction may be ordinary income. 1040ez 2012 fillable form The gain is ordinary income if it results from the sale or exchange of property that, in the hands of the party who receives it, is a noncapital asset such as trade accounts receivable, inventory, stock in trade, or depreciable or real property used in a trade or business. 1040ez 2012 fillable form   A controlled partnership transaction is a transaction directly or indirectly between either of the following pairs of entities. 1040ez 2012 fillable form A partnership and a person who directly or indirectly owns more than 50% of the capital interest or profits interest in the partnership. 1040ez 2012 fillable form Two partnerships, if the same persons directly or indirectly own more than 50% of the capital interests or profits interests in both partnerships. 1040ez 2012 fillable form Determining ownership. 1040ez 2012 fillable form   In the transactions under Depreciable property transaction and Controlled partnership transaction, earlier, use the following rules to determine the ownership of stock or a partnership interest. 1040ez 2012 fillable form Stock or a partnership interest directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. 1040ez 2012 fillable form (However, for a partnership interest owned by or for a C corporation, this applies only to shareholders who directly or indirectly own 5% or more in value of the stock of the corporation. 1040ez 2012 fillable form ) An individual is considered as owning the stock or partnership interest directly or indirectly owned by or for his or her family. 1040ez 2012 fillable form Family includes only brothers, sisters, half-brothers, half-sisters, spouse, ancestors, and lineal descendants. 1040ez 2012 fillable form For purposes of applying (1) or (2), above, stock or a partnership interest constructively owned by a person under (1) is treated as actually owned by that person. 1040ez 2012 fillable form But stock or a partnership interest constructively owned by an individual under (2) is not treated as owned by the individual for reapplying (2) to make another person the constructive owner of that stock or partnership interest. 1040ez 2012 fillable form Nondeductible Loss A loss on the sale or exchange of property between related persons is not deductible. 1040ez 2012 fillable form This applies to both direct and indirect transactions, but not to distributions of property from a corporation in a complete liquidation. 1040ez 2012 fillable form For the list of related persons, see Related persons next. 1040ez 2012 fillable form If a sale or exchange is between any of these related persons and involves the lump-sum sale of a number of blocks of stock or pieces of property, the gain or loss must be figured separately for each block of stock or piece of property. 1040ez 2012 fillable form The gain on each item is taxable. 1040ez 2012 fillable form The loss on any item is nondeductible. 1040ez 2012 fillable form Gains from the sales of any of these items may not be offset by losses on the sales of any of the other items. 1040ez 2012 fillable form Related persons. 1040ez 2012 fillable form   The following is a list of related persons. 1040ez 2012 fillable form Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. 1040ez 2012 fillable form ), and lineal descendants (children, grandchildren, etc. 1040ez 2012 fillable form ). 1040ez 2012 fillable form An individual and a corporation if the individual directly or indirectly owns more than 50% in value of the outstanding stock of the corporation. 1040ez 2012 fillable form Two corporations that are members of the same controlled group as defined in section 267(f) of the Internal Revenue Code. 1040ez 2012 fillable form A trust fiduciary and a corporation if the trust or the grantor of the trust directly or indirectly owns more than 50% in value of the outstanding stock of the corporation. 1040ez 2012 fillable form A grantor and fiduciary, and the fiduciary and beneficiary, of any trust. 1040ez 2012 fillable form Fiduciaries of two different trusts, and the fiduciary and beneficiary of two different trusts, if the same person is the grantor of both trusts. 1040ez 2012 fillable form A tax-exempt educational or charitable organization and a person who directly or indirectly controls the organization, or a member of that person's family. 1040ez 2012 fillable form A corporation and a partnership if the same persons own more than 50% in value of the outstanding stock of the corporation and more than 50% of the capital interest or profits interest in the partnership. 1040ez 2012 fillable form Two S corporations if the same persons own more than 50% in value of the outstanding stock of each corporation. 1040ez 2012 fillable form Two corporations, one of which is an S corporation, if the same persons own more than 50% in value of the outstanding stock of each corporation. 1040ez 2012 fillable form An executor and a beneficiary of an estate unless the sale or exchange is in satisfaction of a pecuniary bequest. 1040ez 2012 fillable form Two partnerships if the same persons directly or indirectly own more than 50% of the capital interests or profits interests in both partnerships. 1040ez 2012 fillable form A person and a partnership if the person directly or indirectly owns more than 50% of the capital interest or profits interest in the partnership. 1040ez 2012 fillable form Partnership interests. 1040ez 2012 fillable form   The nondeductible loss rule does not apply to a sale or exchange of an interest in the partnership between the related persons described in (12) or (13) above. 1040ez 2012 fillable form Controlled groups. 1040ez 2012 fillable form   Losses on transactions between members of the same controlled group described in (3) earlier are deferred rather than denied. 1040ez 2012 fillable form   For more information, see section 267(f) of the Internal Revenue Code. 1040ez 2012 fillable form Ownership of stock or partnership interests. 1040ez 2012 fillable form   In determining whether an individual directly or indirectly owns any of the outstanding stock of a corporation or an interest in a partnership for a loss on a sale or exchange, the following rules apply. 1040ez 2012 fillable form Stock or a partnership interest directly or indirectly owned by or for a corporation, partnership, estate, or trust is considered owned proportionately by or for its shareholders, partners, or beneficiaries. 1040ez 2012 fillable form (However, for a partnership interest owned by or for a C corporation, this applies only to shareholders who directly or indirectly own 5% or more in value of the stock of the corporation. 1040ez 2012 fillable form ) An individual is considered as owning the stock or partnership interest directly or indirectly owned by or for his or her family. 1040ez 2012 fillable form Family includes only brothers, sisters, half-brothers, half-sisters, spouse, ancestors, and lineal descendants. 1040ez 2012 fillable form An individual owning (other than by applying (2)) any stock in a corporation is considered to own the stock directly or indirectly owned by or for his or her partner. 1040ez 2012 fillable form For purposes of applying (1), (2), or (3), stock or a partnership interest constructively owned by a person under (1) is treated as actually owned by that person. 1040ez 2012 fillable form But stock or a partnership interest constructively owned by an individual under (2) or (3) is not treated as owned by the individual for reapplying either (2) or (3) to make another person the constructive owner of that stock or partnership interest. 1040ez 2012 fillable form Indirect transactions. 1040ez 2012 fillable form   You cannot deduct your loss on the sale of stock through your broker if under a prearranged plan a related person or entity buys the same stock you had owned. 1040ez 2012 fillable form This does not apply to a cross-trade between related parties through an exchange that is purely coincidental and is not prearranged. 1040ez 2012 fillable form Property received from a related person. 1040ez 2012 fillable form   If, in a purchase or exchange, you received property from a related person who had a loss that was not allowable and you later sell or exchange the property at a gain, you recognize the gain only to the extent it is more than the loss previously disallowed to the related person. 1040ez 2012 fillable form This rule applies only to the original transferee. 1040ez 2012 fillable form Example 1. 1040ez 2012 fillable form Your brother sold stock to you for $7,600. 1040ez 2012 fillable form His cost basis was $10,000. 1040ez 2012 fillable form His loss of $2,400 was not deductible. 1040ez 2012 fillable form You later sell the same stock to an unrelated party for $10,500, realizing a gain of $2,900 ($10,500 − $7,600). 1040ez 2012 fillable form Your recognized gain is only $500, the gain that is more than the $2,400 loss not allowed to your brother. 1040ez 2012 fillable form Example 2. 1040ez 2012 fillable form Assume the same facts as in Example 1, except that you sell the stock for $6,900 instead of $10,500. 1040ez 2012 fillable form Your recognized loss is only $700 ($7,600 − $6,900). 1040ez 2012 fillable form You cannot deduct the loss not allowed to your brother. 1040ez 2012 fillable form Other Dispositions This section discusses rules for determining the treatment of gain or loss from various dispositions of property. 1040ez 2012 fillable form Sale of a Business The sale of a business usually is not a sale of one asset. 1040ez 2012 fillable form Instead, all the assets of the business are sold. 1040ez 2012 fillable form Generally, when this occurs, each asset is treated as being sold separately for determining the treatment of gain or loss. 1040ez 2012 fillable form A business usually has many assets. 1040ez 2012 fillable form When sold, these assets must be classified as capital assets, depreciable property used in the business, real property used in the business, or property held for sale to customers, such as inventory or stock in trade. 1040ez 2012 fillable form The gain or loss on each asset is figured separately. 1040ez 2012 fillable form The sale of capital assets results in capital gain or loss. 1040ez 2012 fillable form The sale of real property or depreciable property used in the business and held longer than 1 year results in gain or loss from a section 1231 transaction (discussed in chapter 3). 1040ez 2012 fillable form The sale of inventory results in ordinary income or loss. 1040ez 2012 fillable form Partnership interests. 1040ez 2012 fillable form   An interest in a partnership or joint venture is treated as a capital asset when sold. 1040ez 2012 fillable form The part of any gain or loss from unrealized receivables or inventory items will be treated as ordinary gain or loss. 1040ez 2012 fillable form For more information, see Disposition of Partner's Interest in Publication 541. 1040ez 2012 fillable form Corporation interests. 1040ez 2012 fillable form   Your interest in a corporation is represented by stock certificates. 1040ez 2012 fillable form When you sell these certificates, you usually realize capital gain or loss. 1040ez 2012 fillable form For information on the sale of stock, see chapter 4 in Publication 550. 1040ez 2012 fillable form Corporate liquidations. 1040ez 2012 fillable form   Corporate liquidations of property generally are treated as a sale or exchange. 1040ez 2012 fillable form Gain or loss generally is recognized by the corporation on a liquidating sale of its assets. 1040ez 2012 fillable form Gain or loss generally is recognized also on a liquidating distribution of assets as if the corporation sold the assets to the distributee at fair market value. 1040ez 2012 fillable form   In certain cases in which the distributee is a corporation in control of the distributing corporation, the distribution may not be taxable. 1040ez 2012 fillable form For more information, see section 332 of the Internal Revenue Code and the related regulations. 1040ez 2012 fillable form Allocation of consideration paid for a business. 1040ez 2012 fillable form   The sale of a trade or business for a lump sum is considered a sale of each individual asset rather than of a single asset. 1040ez 2012 fillable form Except for assets exchanged under any nontaxable exchange rules, both the buyer and seller of a business must use the residual method (explained later) to allocate the consideration to each business asset transferred. 1040ez 2012 fillable form This method determines gain or loss from the transfer of each asset and how much of the consideration is for goodwill and certain other intangible property. 1040ez 2012 fillable form It also determines the buyer's basis in the business assets. 1040ez 2012 fillable form Consideration. 1040ez 2012 fillable form   The buyer's consideration is the cost of the assets acquired. 1040ez 2012 fillable form The seller's consideration is the amount realized (money plus the fair market value of property received) from the sale of assets. 1040ez 2012 fillable form Residual method. 1040ez 2012 fillable form   The residual method must be used for any transfer of a group of assets that constitutes a trade or business and for which the buyer's basis is determined only by the amount paid for the assets. 1040ez 2012 fillable form This applies to both direct and indirect transfers, such as the sale of a business or the sale of a partnership interest in which the basis of the buyer's share of the partnership assets is adjusted for the amount paid under section 743(b) of the Internal Revenue Code. 1040ez 2012 fillable form Section 743(b) applies if a partnership has an election in effect under section 754 of the Internal Revenue Code. 1040ez 2012 fillable form   A group of assets constitutes a trade or business if either of the following applies. 1040ez 2012 fillable form Goodwill or going concern value could, under any circumstances, attach to them. 1040ez 2012 fillable form The use of the assets would constitute an active trade or business under section 355 of the Internal Revenue Code. 1040ez 2012 fillable form   The residual method provides for the consideration to be reduced first by the amount of Class I assets (defined below). 1040ez 2012 fillable form The consideration remaining after this reduction must be allocated among the various business assets in a certain order. 1040ez 2012 fillable form See Classes of assets next for the complete order. 1040ez 2012 fillable form Classes of assets. 1040ez 2012 fillable form   The following definitions are the classifications for deemed or actual asset acquisitions. 1040ez 2012 fillable form Allocate the consideration among the assets in the following order. 1040ez 2012 fillable form The amount allocated to an asset, other than a Class VII asset, cannot exceed its fair market value on the purchase date. 1040ez 2012 fillable form The amount you can allocate to an asset also is subject to any applicable limits under the Internal Revenue Code or general principles of tax law. 1040ez 2012 fillable form Class I assets are cash and general deposit accounts (including checking and savings accounts but excluding certificates of deposit). 1040ez 2012 fillable form Class II assets are certificates of deposit, U. 1040ez 2012 fillable form S. 1040ez 2012 fillable form Government securities, foreign currency, and actively traded personal property, including stock and securities. 1040ez 2012 fillable form Class III assets are accounts receivable, other debt instruments, and assets that you mark to market at least annually for federal income tax purposes. 1040ez 2012 fillable form However, see section 1. 1040ez 2012 fillable form 338-6(b)(2)(iii) of the regulations for exceptions that apply to debt instruments issued by persons related to a target corporation, contingent debt instruments, and debt instruments convertible into stock or other property. 1040ez 2012 fillable form Class IV assets are property of a kind that would properly be included in inventory if on hand at the end of the tax year or property held by the taxpayer primarily for sale to customers in the ordinary course of business. 1040ez 2012 fillable form Class V assets are all assets other than Class I, II, III, IV, VI, and VII assets. 1040ez 2012 fillable form    Note. 1040ez 2012 fillable form Furniture and fixtures, buildings, land, vehicles, and equipment, which constitute all or part of a trade or business are generally Class V assets. 1040ez 2012 fillable form Class VI assets are section 197 intangibles (other than goodwill and going concern value). 1040ez 2012 fillable form Class VII assets are goodwill and going concern value (whether the goodwill or going concern value qualifies as a section 197 intangible). 1040ez 2012 fillable form   If an asset described in one of the classifications described above can be included in more than one class, include it in the lower numbered class. 1040ez 2012 fillable form For example, if an asset is described in both Class II and Class IV, choose Class II. 1040ez 2012 fillable form Example. 1040ez 2012 fillable form The total paid in the sale of the assets of Company SKB is $21,000. 1040ez 2012 fillable form No cash or deposit accounts or similar accounts were sold. 1040ez 2012 fillable form The company's U. 1040ez 2012 fillable form S. 1040ez 2012 fillable form Government securities sold had a fair market value of $3,200. 1040ez 2012 fillable form The only other asset transferred (other than goodwill and going concern value) was inventory with a fair market value of $15,000. 1040ez 2012 fillable form Of the $21,000 paid for the assets of Company SKB, $3,200 is allocated to U. 1040ez 2012 fillable form S. 1040ez 2012 fillable form Government securities, $15,000 to inventory assets, and the remaining $2,800 to goodwill and going concern value. 1040ez 2012 fillable form Agreement. 1040ez 2012 fillable form   The buyer and seller may enter into a written agreement as to the allocation of any consideration or the fair market value of any of the assets. 1040ez 2012 fillable form This agreement is binding on both parties unless the IRS determines the amounts are not appropriate. 1040ez 2012 fillable form Reporting requirement. 1040ez 2012 fillable form   Both the buyer and seller involved in the sale of business assets must report to the IRS the allocation of the sales price among section 197 intangibles and the other business assets. 1040ez 2012 fillable form Use Form 8594, Asset Acquisition Statement Under Section 1060, to provide this information. 1040ez 2012 fillable form Generally, the buyer and seller should each attach Form 8594 to their federal income tax return for the year in which the sale occurred. 1040ez 2012 fillable form See the Instructions for Form 8594. 1040ez 2012 fillable form Dispositions of Intangible Property Intangible property is any personal property that has value but cannot be seen or touched. 1040ez 2012 fillable form It includes such items as patents, copyrights, and the goodwill value of a business. 1040ez 2012 fillable form Gain or loss on the sale or exchange of amortizable or depreciable intangible property held longer than 1 year (other than an amount recaptured as ordinary income) is a section 1231 gain or loss. 1040ez 2012 fillable form The treatment of section 1231 gain or loss and the recapture of amortization and depreciation as ordinary income are explained in chapter 3. 1040ez 2012 fillable form See chapter 8 of Publication 535, Business Expenses, for information on amortizable intangible property and chapter 1 of Publication 946, How To Depreciate Property, for information on intangible property that can and cannot be depreciated. 1040ez 2012 fillable form Gain or loss on dispositions of other intangible property is ordinary or capital depending on whether the property is a capital asset or a noncapital asset. 1040ez 2012 fillable form The following discussions explain special rules that apply to certain dispositions of intangible property. 1040ez 2012 fillable form Section 197 Intangibles Section 197 intangibles are certain intangible assets acquired after August 10, 1993 (after July 25, 1991, if chosen), and held in connection with the conduct of a trade or business or an activity entered into for profit whose costs are amortized over 15 years. 1040ez 2012 fillable form They include the following assets. 1040ez 2012 fillable form Goodwill. 1040ez 2012 fillable form Going concern value. 1040ez 2012 fillable form Workforce in place. 1040ez 2012 fillable form Business books and records, operating systems, and other information bases. 1040ez 2012 fillable form Patents, copyrights, formulas, processes, designs, patterns, know how, formats, and similar items. 1040ez 2012 fillable form Customer-based intangibles. 1040ez 2012 fillable form Supplier-based intangibles. 1040ez 2012 fillable form Licenses, permits, and other rights granted by a governmental unit. 1040ez 2012 fillable form Covenants not to compete entered into in connection with the acquisition of a business. 1040ez 2012 fillable form Franchises, trademarks, and trade names. 1040ez 2012 fillable form See chapter 8 of Publication 535 for a description of each intangible. 1040ez 2012 fillable form Dispositions. 1040ez 2012 fillable form   You cannot deduct a loss from the disposition or worthlessness of a section 197 intangible you acquired in the same transaction (or series of related transactions) as another section 197 intangible you still hold. 1040ez 2012 fillable form Instead, you must increase the adjusted basis of your retained section 197 intangible by the nondeductible loss. 1040ez 2012 fillable form If you retain more than one section 197 intangible, increase each intangible's adjusted basis. 1040ez 2012 fillable form Figure the increase by multiplying the nondeductible loss by a fraction, the numerator (top number) of which is the retained intangible's adjusted basis on the date of the loss and the denominator (bottom number) of which is the total adjusted basis of all retained intangibles on the date of the loss. 1040ez 2012 fillable form   In applying this rule, members of the same controlled group of corporations and commonly controlled businesses are treated as a single entity. 1040ez 2012 fillable form For example, a corporation cannot deduct a loss on the sale of a section 197 intangible if, after the sale, a member of the same controlled group retains other section 197 intangibles acquired in the same transaction as the intangible sold. 1040ez 2012 fillable form Covenant not to compete. 1040ez 2012 fillable form   A covenant not to compete (or similar arrangement) that is a section 197 intangible cannot be treated as disposed of or worthless before you have disposed of your entire interest in the trade or business for which the covenant was entered into. 1040ez 2012 fillable form Members of the same controlled group of corporations and commonly controlled businesses are treated as a single entity in determining whether a member has disposed of its entire interest in a trade or business. 1040ez 2012 fillable form Anti-churning rules. 1040ez 2012 fillable form   Anti-churning rules prevent a taxpayer from converting section 197 intangibles that do not qualify for amortization into property that would qualify for amortization. 1040ez 2012 fillable form However, these rules do not apply to part of the basis of property acquired by certain related persons if the transferor elects to do both the following. 1040ez 2012 fillable form Recognize gain on the transfer of the property. 1040ez 2012 fillable form Pay income tax on the gain at the highest tax rate. 1040ez 2012 fillable form   If the transferor is a partnership or S corporation, the partnership or S corporation (not the partners or shareholders) can make the election. 1040ez 2012 fillable form But each partner or shareholder must pay the tax on his or her share of gain. 1040ez 2012 fillable form   To make the election, you, as the transferor, must attach a statement containing certain information to your income tax return for the year of the transfer. 1040ez 2012 fillable form You must file the tax return by the due date (including extensions). 1040ez 2012 fillable form You must also notify the transferee of the election in writing by the due date of the return. 1040ez 2012 fillable form   If you timely filed your return without making the election, you can make the election by filing an amended return within 6 months after the due date of the return (excluding extensions). 1040ez 2012 fillable form Attach the statement to the amended return and write “Filed pursuant to section 301. 1040ez 2012 fillable form 9100-2” at the top of the statement. 1040ez 2012 fillable form File the amended return at the same address the original return was filed. 1040ez 2012 fillable form For more information about making the election, see Regulations section 1. 1040ez 2012 fillable form 197-2(h)(9). 1040ez 2012 fillable form For information about reporting the tax on your income tax return, see the Instructions for Form 4797. 1040ez 2012 fillable form Patents The transfer of a patent by an individual is treated as a sale or exchange of a capital asset held longer than 1 year. 1040ez 2012 fillable form This applies even if the payments for the patent are made periodically during the transferee's use or are contingent on the productivity, use, or disposition of the patent. 1040ez 2012 fillable form For information on the treatment of gain or loss on the transfer of capital assets, see chapter 4. 1040ez 2012 fillable form This treatment applies to your transfer of a patent if you meet all the following conditions. 1040ez 2012 fillable form You are the holder of the patent. 1040ez 2012 fillable form You transfer the patent other than by gift, inheritance, or devise. 1040ez 2012 fillable form You transfer all substantial rights to the patent or an undivided interest in all such rights. 1040ez 2012 fillable form You do not transfer the patent to a related person. 1040ez 2012 fillable form Holder. 1040ez 2012 fillable form   You are the holder of a patent if you are either of the following. 1040ez 2012 fillable form The individual whose effort created the patent property and who qualifies as the original and first inventor. 1040ez 2012 fillable form The individual who bought an interest in the patent from the inventor before the invention was tested and operated successfully under operating conditions and who is neither related to, nor the employer of, the inventor. 1040ez 2012 fillable form All substantial rights. 1040ez 2012 fillable form   All substantial rights to patent property are all rights that have value when they are transferred. 1040ez 2012 fillable form A security interest (such as a lien), or a reservation calling for forfeiture for nonperformance, is not treated as a substantial right for these rules and may be kept by you as the holder of the patent. 1040ez 2012 fillable form   All substantial rights to a patent are not transferred if any of the following apply to the transfer. 1040ez 2012 fillable form The rights are limited geographically within a country. 1040ez 2012 fillable form The rights are limited to a period less than the remaining life of the patent. 1040ez 2012 fillable form The rights are limited to fields of use within trades or industries and are less than all the rights that exist and have value at the time of the transfer. 1040ez 2012 fillable form The rights are less than all the claims or inventions covered by the patent that exist and have value at the time of the transfer. 1040ez 2012 fillable form Related persons. 1040ez 2012 fillable form   This tax treatment does not apply if the transfer is directly or indirectly between you and a related person as defined earlier in the list under Nondeductible Loss, with the following changes. 1040ez 2012 fillable form Members of your family include your spouse, ancestors, and lineal descendants, but not your brothers, sisters, half-brothers, or half-sisters. 1040ez 2012 fillable form Substitute “25% or more” ownership for “more than 50%. 1040ez 2012 fillable form ”   If you fit within the definition of a related person independent of family status, the brother-sister exception in (1), earlier, does not apply. 1040ez 2012 fillable form For example, a transfer between a brother and a sister as beneficiary and fiduciary of the same trust is a transfer between related persons. 1040ez 2012 fillable form The brother-sister exception does not apply because the trust relationship is independent of family status. 1040ez 2012 fillable form Franchise, Trademark, or Trade Name If you transfer or renew a franchise, trademark, or trade name for a price contingent on its productivity, use, or disposition, the amount you receive generally is treated as an amount realized from the sale of a noncapital asset. 1040ez 2012 fillable form A franchise includes an agreement that gives one of the parties the right to distribute, sell, or provide goods, services, or facilities within a specified area. 1040ez 2012 fillable form Significant power, right, or continuing interest. 1040ez 2012 fillable form   If you keep any significant power, right, or continuing interest in the subject matter of a franchise, trademark, or trade name that you transfer or renew, the amount you receive is ordinary royalty income rather than an amount realized from a sale or exchange. 1040ez 2012 fillable form   A significant power, right, or continuing interest in a franchise, trademark, or trade name includes, but is not limited to, the following rights in the transferred interest. 1040ez 2012 fillable form A right to disapprove any assignment of the interest, or any part of it. 1040ez 2012 fillable form A right to end the agreement at will. 1040ez 2012 fillable form A right to set standards of quality for products used or sold, or for services provided, and for the equipment and facilities used to promote such products or services. 1040ez 2012 fillable form A right to make the recipient sell or advertise only your products or services. 1040ez 2012 fillable form A right to make the recipient buy most supplies and equipment from you. 1040ez 2012 fillable form A right to receive payments based on the productivity, use, or disposition of the transferred item of interest if those payments are a substantial part of the transfer agreement. 1040ez 2012 fillable form Subdivision of Land If you own a tract of land and, to sell or exchange it, you subdivide it into individual lots or parcels, the gain normally is ordinary income. 1040ez 2012 fillable form However, you may receive capital gain treatment on at least part of the proceeds provided you meet certain requirements. 1040ez 2012 fillable form See section 1237 of the Internal Revenue Code. 1040ez 2012 fillable form Timber Standing timber held as investment property is a capital asset. 1040ez 2012 fillable form Gain or loss from its sale is reported as a capital gain or loss on Form 8949, and Schedule D (Form 1040), as applicable. 1040ez 2012 fillable form If you held the timber primarily for sale to customers, it is not a capital asset. 1040ez 2012 fillable form Gain or loss on its sale is ordinary business income or loss. 1040ez 2012 fillable form It is reported in the gross receipts or sales and cost of goods sold items of your return. 1040ez 2012 fillable form Farmers who cut timber on their land and sell it as logs, firewood, or pulpwood usually have no cost or other basis for that timber. 1040ez 2012 fillable form These sales constitute a very minor part of their farm businesses. 1040ez 2012 fillable form In these cases, amounts realized from such sales, and the expenses of cutting, hauling, etc. 1040ez 2012 fillable form , are ordinary farm income and expenses reported on Schedule F (Form 1040), Profit or Loss From Farming. 1040ez 2012 fillable form Different rules apply if you owned the timber longer than 1 year and elect to either: Treat timber cutting as a sale or exchange, or Enter into a cutting contract. 1040ez 2012 fillable form Timber is considered cut on the date when, in the ordinary course of business, the quantity of felled timber is first definitely determined. 1040ez 2012 fillable form This is true whether the timber is cut under contract or whether you cut it yourself. 1040ez 2012 fillable form Under the rules discussed below, disposition of the timber is treated as a section 1231 transaction. 1040ez 2012 fillable form See chapter 3. 1040ez 2012 fillable form Gain or loss is reported on Form 4797. 1040ez 2012 fillable form Christmas trees. 1040ez 2012 fillable form   Evergreen trees, such as Christmas trees, that are more than 6 years old when severed from their roots and sold for ornamental purposes are included in the term timber. 1040ez 2012 fillable form They qualify for both rules discussed below. 1040ez 2012 fillable form Election to treat cutting as a sale or exchange. 1040ez 2012 fillable form   Under the general rule, the cutting of timber results in no gain or loss. 1040ez 2012 fillable form It is not until a sale or exchange occurs that gain or loss is realized. 1040ez 2012 fillable form But if you owned or had a contractual right to cut timber, you can elect to treat the cutting of timber as a section 1231 transaction in the year the timber is cut. 1040ez 2012 fillable form Even though the cut timber is not actually sold or exchanged, you report your gain or loss on the cutting for the year the timber is cut. 1040ez 2012 fillable form Any later sale results in ordinary business income or loss. 1040ez 2012 fillable form See Example, later. 1040ez 2012 fillable form   To elect this treatment, you must: Own or hold a contractual right to cut the timber for a period of more than 1 year before it is cut, and Cut the timber for sale or for use in your trade or business. 1040ez 2012 fillable form Making the election. 1040ez 2012 fillable form   You make the election on your return for the year the cutting takes place by including in income the gain or loss on the cutting and including a computation of the gain or loss. 1040ez 2012 fillable form You do not have to make the election in the first year you cut timber. 1040ez 2012 fillable form You can make it in any year to which the election would apply. 1040ez 2012 fillable form If the timber is partnership property, the election is made on the partnership return. 1040ez 2012 fillable form This election cannot be made on an amended return. 1040ez 2012 fillable form   Once you have made the election, it remains in effect for all later years unless you cancel it. 1040ez 2012 fillable form   If you previously elected to treat the cutting of timber as a sale or exchange, you may revoke this election without the consent of the IRS. 1040ez 2012 fillable form The prior election (and revocation) is disregarded for purposes of making a subsequent election. 1040ez 2012 fillable form See Form T (Timber), Forest Activities Schedule, for more information. 1040ez 2012 fillable form Gain or loss. 1040ez 2012 fillable form   Your gain or loss on the cutting of standing timber is the difference between its adjusted basis for depletion and its fair market value on the first day of your tax year in which it is cut. 1040ez 2012 fillable form   Your adjusted basis for depletion of cut timber is based on the number of units (feet board measure, log scale, or other units) of timber cut during the tax year and considered to be sold or exchanged. 1040ez 2012 fillable form Your adjusted basis for depletion is also based on the depletion unit of timber in the account used for the cut timber, and should be figured in the same manner as shown in section 611 of the Internal Revenue Code and the related regulations. 1040ez 2012 fillable form   Timber depletion is discussed in chapter 9 of Publication 535. 1040ez 2012 fillable form Example. 1040ez 2012 fillable form In April 2013, you had owned 4,000 MBF (1,000 board feet) of standing timber longer than 1 year. 1040ez 2012 fillable form It had an adjusted basis for depletion of $40 per MBF. 1040ez 2012 fillable form You are a calendar year taxpayer. 1040ez 2012 fillable form On January 1, 2013, the timber had a fair market value (FMV) of $350 per MBF. 1040ez 2012 fillable form It was cut in April for sale. 1040ez 2012 fillable form On your 2013 tax return, you elect to treat the cutting of the timber as a sale or exchange. 1040ez 2012 fillable form You report the difference between the fair market value and your adjusted basis for depletion as a gain. 1040ez 2012 fillable form This amount is reported on Form 4797 along with your other section 1231 gains and losses to figure whether it is treated as capital gain or as ordinary gain. 1040ez 2012 fillable form You figure your gain as follows. 1040ez 2012 fillable form FMV of timber January 1, 2013 $1,400,000 Minus: Adjusted basis for depletion 160,000 Section 1231 gain $1,240,000 The fair market value becomes your basis in the cut timber and a later sale of the cut timber including any by-product or tree tops will result in ordinary business income or loss. 1040ez 2012 fillable form Outright sales of timber. 1040ez 2012 fillable form   Outright sales of timber by landowners qualify for capital gains treatment using rules similar to the rules for certain disposal of timber under a contract with retained economic interest (defined below). 1040ez 2012 fillable form However, for outright sales, the date of disposal is not deemed to be the date the timber is cut because the landowner can elect to treat the payment date as the date of disposal (see below). 1040ez 2012 fillable form Cutting contract. 1040ez 2012 fillable form   You must treat the disposal of standing timber under a cutting contract as a section 1231 transaction if all the following apply to you. 1040ez 2012 fillable form You are the owner of the timber. 1040ez 2012 fillable form You held the timber longer than 1 year before its disposal. 1040ez 2012 fillable form You kept an economic interest in the timber. 1040ez 2012 fillable form   You have kept an economic interest in standing timber if, under the cutting contract, the expected return on your investment is conditioned on the cutting of the timber. 1040ez 2012 fillable form   The difference between the amount realized from the disposal of the timber and its adjusted basis for depletion is treated as gain or loss on its sale. 1040ez 2012 fillable form Include this amount on Form 4797 along with your other section 1231 gains or losses to figure whether it is treated as capital or ordinary gain or loss. 1040ez 2012 fillable form Date of disposal. 1040ez 2012 fillable form   The date of disposal is the date the timber is cut. 1040ez 2012 fillable form However, for outright sales by landowners or if you receive payment under the contract before the timber is cut, you can elect to treat the date of payment as the date of disposal. 1040ez 2012 fillable form   This election applies only to figure the holding period of the timber. 1040ez 2012 fillable form It has no effect on the time for reporting gain or loss (generally when the timber is sold or exchanged). 1040ez 2012 fillable form   To make this election, attach a statement to the tax return filed by the due date (including extensions) for the year payment is received. 1040ez 2012 fillable form The statement must identify the advance payments subject to the election and the contract under which they were made. 1040ez 2012 fillable form   If you timely filed your return for the year you received payment without making the election, you still can make the election by filing an amended return within 6 months after the due date for that year's return (excluding extensions). 1040ez 2012 fillable form Attach the statement to the amended return and write “Filed pursuant to section 301. 1040ez 2012 fillable form 9100-2” at the top of the statement. 1040ez 2012 fillable form File the amended return at the same address the original return was filed. 1040ez 2012 fillable form Owner. 1040ez 2012 fillable form   The owner of timber is any person who owns an interest in it, including a sublessor and the holder of a contract to cut the timber. 1040ez 2012 fillable form You own an interest in timber if you have the right to cut it for sale on your own account or for use in your business. 1040ez 2012 fillable form Tree stumps. 1040ez 2012 fillable form   Tree stumps are a capital asset if they are on land held by an investor who is not in the timber or stump business as a buyer, seller, or processor. 1040ez 2012 fillable form Gain from the sale of stumps sold in one lot by such a holder is taxed as a capital gain. 1040ez 2012 fillable form However, tree stumps held by timber operators after the saleable standing timber was cut and removed from the land are considered by-products. 1040ez 2012 fillable form Gain from the sale of stumps in lots or tonnage by such operators is taxed as ordinary income. 1040ez 2012 fillable form   See Form T (Timber) and its separate instructions for more information about dispositions of timber. 1040ez 2012 fillable form Precious Metals and Stones, Stamps, and Coins Gold, silver, gems, stamps, coins, etc. 1040ez 2012 fillable form , are capital assets except when they are held for sale by a dealer. 1040ez 2012 fillable form Any gain or loss from their sale or exchange generally is a capital gain or loss. 1040ez 2012 fillable form If you are a dealer, the amount received from the sale is ordinary business income. 1040ez 2012 fillable form Coal and Iron Ore You must treat the disposal of coal (including lignite) or iron ore mined in the United States as a section 1231 transaction if both the following apply to you. 1040ez 2012 fillable form You owned the coal or iron ore longer than 1 year before its disposal. 1040ez 2012 fillable form You kept an economic interest in the coal or iron ore. 1040ez 2012 fillable form For this rule, the date the coal or iron ore is mined is considered the date of its disposal. 1040ez 2012 fillable form Your gain or loss is the difference between the amount realized from disposal of the coal or iron ore and the adjusted basis you use to figure cost depletion (increased by certain expenses not allowed as deductions for the tax year). 1040ez 2012 fillable form This amount is included on Form 4797 along with your other section 1231 gains and losses. 1040ez 2012 fillable form You are considered an owner if you own or sublet an economic interest in the coal or iron ore in place. 1040ez 2012 fillable form If you own only an option to buy the coal in place, you do not qualify as an owner. 1040ez 2012 fillable form In addition, this gain or loss treatment does not apply to income realized by an owner who is a co-adventurer, partner, or principal in the mining of coal or iron ore. 1040ez 2012 fillable form The expenses of making and administering the contract under which the coal or iron ore was disposed of and the expenses of preserving the economic interest kept under the contract are not allowed as deductions in figuring taxable income. 1040ez 2012 fillable form Rather, their total, along with the adjusted depletion basis, is deducted from the amount received to determine gain. 1040ez 2012 fillable form If the total of these expenses plus the adjusted depletion basis is more than the amount received, the result is a loss. 1040ez 2012 fillable form Special rule. 1040ez 2012 fillable form   The above treatment does not apply if you directly or indirectly dispose of the iron ore or coal to any of the following persons. 1040ez 2012 fillable form A related person whose relationship to you would result in the disallowance of a loss (see Nondeductible Loss under Sales and Exchanges Between Related Persons, earlier). 1040ez 2012 fillable form An individual, trust, estate, partnership, association, company, or corporation owned or controlled directly or indirectly by the same interests that own or control your business. 1040ez 2012 fillable form Conversion Transactions Recognized gain on the disposition or termination of any position held as part of certain conversion transactions is treated as ordinary income. 1040ez 2012 fillable form This applies if substantially all your expected return is attributable to the time value of your net investment (like interest on a loan) and the transaction is any of the following. 1040ez 2012 fillable form An applicable straddle (generally, any set of offsetting positions with respect to personal property, including stock). 1040ez 2012 fillable form A transaction in which you acquire property and, at or about the same time, you contract to sell the same or substantially identical property at a specified price. 1040ez 2012 fillable form Any other transaction that is marketed and sold as producing capital gain from a transaction in which substantially all of your expected return is due to the time value of your net investment. 1040ez 2012 fillable form For more information, see chapter 4 of Publication 550. 1040ez 2012 fillable form Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Mississippi

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Clarksdale  Third & Sharkey Ave.
Clarksdale, MS 38614 

Tuesdays 9:30 a.m.- 2:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)


Services Provided

(662) 627-9101
Columbus  2209 Fifth St. N.
Columbus, MS 39705 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)


Services Provided

(662) 328-6957
Gulfport  11309 Old Highway 49
Gulfport, MS 39503 

Monday-Friday - 8:30a.m - 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(228) 831-3320
Hattiesburg  701 North Main St.
Hattiesburg, MS 39401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon. - 1:00 p.m.)


Services Provided

(601) 264-7991
Jackson  100 W. Capital St.
Jackson, MS 39269 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(601) 292-4711
Tupelo  111 E. Troy Street
Tupelo, MS 38804 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:00 a.m. - 12:00 noon)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(662) 842-5870

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (601) 292-4800 in Jackson or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see  Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
100 W. Capitol Street, Stop 50
Jackson, MS 39269

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 1040ez 2012 Fillable Form

1040ez 2012 fillable form Index A Acontecimientos futuros, Acontecimientos futuros Administración del Seguro Social (SSA) Ayuda para radicar documentos ante la SSA , Ayuda para radicar documentos ante la SSA. 1040ez 2012 fillable form Ajustes a los Formularios 941-PR, 944(SP) o 943-PR Ajustes del período en curso, Ajustes del período en curso. 1040ez 2012 fillable form Ajustes de períodos anteriores a los Formularios 941-PR, 944(SP) o 943-PR, Ajustes de períodos anteriores Cambio en el proceso para hacer ajustes libres de intereses, Antecedentes. 1040ez 2012 fillable form Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses , Excepciones a las correcciones de las contribuciones sobre la nómina libres de intereses. 1040ez 2012 fillable form Planillas para ajustes en períodos anteriores, Planillas para ajustes en períodos anteriores. 1040ez 2012 fillable form Proceso para hacer ajustes a las contribuciones sobre la nómina, Proceso para hacer ajustes a las contribuciones sobre la nómina. 1040ez 2012 fillable form Recaudando las contribuciones retenidas de menos de los empleados, Recaudando las contribuciones retenidas de menos de los empleados. 1040ez 2012 fillable form Reintegro de cantidades incorrectamente retenidas de los empleados, Reintegro de cantidades incorrectamente retenidas de los empleados. 1040ez 2012 fillable form Ayuda contributiva, Cómo obtener ayuda relacionada con las contribuciones Ayuda provista por el IRS , Ayuda provista por el IRS. 1040ez 2012 fillable form Ayuda relacionada con las contribuciones, Ayuda relacionada con las contribuciones. 1040ez 2012 fillable form B Beneficios marginales, Retención y declaración de la contribución sobre beneficios marginales proporcionados a los empleados Cuándo se tratan los beneficios marginales como pagados al empleado, Cuándo se tratan los beneficios marginales como pagados al empleado. 1040ez 2012 fillable form Depósito de la contribución sobre los beneficios marginales, Depósito de la contribución sobre los beneficios marginales. 1040ez 2012 fillable form Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre, Regla especial en el caso de beneficios marginales proporcionados en noviembre y diciembre. 1040ez 2012 fillable form Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales, Retención de las contribuciones al Seguro Social y al seguro Medicare sobre los beneficios marginales. 1040ez 2012 fillable form Valorización de vehículos proporcionados a los empleados, Valorización de vehículos proporcionados a los empleados. 1040ez 2012 fillable form C Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA , 9. 1040ez 2012 fillable form Cálculo de las contribuciones al Seguro Social, al seguro Medicare y al FUTA Compensación por enfermedad, Pagos de compensación por enfermedad. 1040ez 2012 fillable form Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. 1040ez 2012 fillable form Contribuciones al Seguro Social y al Medicare , Contribuciones al Seguro Social y al Medicare. 1040ez 2012 fillable form Contribuciones pagadas por el patrono, Contribución pagada por el patrono correspondiente al empleado. 1040ez 2012 fillable form Deducción de la contribución, Deducción de la contribución. 1040ez 2012 fillable form Patronos domésticos y agrícolas, Patronos domésticos y agrícolas. 1040ez 2012 fillable form Calendario, Calendario Formulario 499R-2/W-2PR, Calendario Formulario 940-PR, Calendario Formulario 943-PR, Calendario Formulario 944(SP), Calendario Formulario 944-PR, Calendario Para el 28 de febrero, Calendario Para el 30 de abril, Calendario Para el 31 de enero, Calendario Para el 31 de julio, Calendario Para el 31 de marzo, Calendario Para el 31 de octubre, Calendario Clasificación errónea de empleados, Clasificación errónea de empleados. 1040ez 2012 fillable form COBRA Crédito de asistencia para las primas COBRA , Recordatorios, Crédito de asistencia para las primas de COBRA. 1040ez 2012 fillable form Comentarios y sugerencias, Recordatorios Compañías subsidarias calificadas conforme al subcapítulo S QSubs, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). 1040ez 2012 fillable form Compensación por enfermedad, Compensación por enfermedad Patronos Compensación por enfermedad procedentes de una compañía de seguros o de algún otro tercero pagador, Patronos. 1040ez 2012 fillable form Terceros pagadores, Terceros pagadores. 1040ez 2012 fillable form Contratación de nuevos empleados, Recordatorios Contratistas independientes, Contratistas independientes. 1040ez 2012 fillable form Contribución Adicional al Medicare Retención de la Contribución Adicional al Medicare , Recordatorios Contribución Adicional al Medicare, ajustes a la retención, Ajustes a la retención de la Contribución Adicional al Medicare. 1040ez 2012 fillable form Contribución al Seguro Social y al seguro Medicare por trabajo agrícola, 7. 1040ez 2012 fillable form Contribución al Seguro Social y al seguro Medicare por trabajo agrícola El requisito de los $150 o $2,500, El requisito de los $150 o $2,500. 1040ez 2012 fillable form Excepciones al requisito de los $150 o $2,500, Excepciones. 1040ez 2012 fillable form Contribución al Seguro Social y al seguro Medicare por trabajo doméstico, 8. 1040ez 2012 fillable form Contribución al Seguro Social y al seguro Medicare por trabajo doméstico Contribución FUTA , Contribución federal para el desempleo (contribución FUTA). 1040ez 2012 fillable form Contribución sobre los ingresos de Puerto Rico, Contribuciones sobre los ingresos de Puerto Rico. 1040ez 2012 fillable form Contribuciones al Seguro Social y al Medicare para 2014, Contribuciones al Seguro Social y al Medicare para 2014. 1040ez 2012 fillable form Crédito contributivo por oportunidad de trabajo, Recordatorios D Defensor del Contribuyente, Servicio del Defensor del Contribuyente. 1040ez 2012 fillable form Depósito de las contribuciones al Seguro Social y al seguro  Medicare, requisitos de Ajustes a las contribuciones del período retroactivo , Ajustes a las contribuciones del período retroactivo. 1040ez 2012 fillable form Aplicación de los itinerarios mensuales y bisemanales, Aplicación de los itinerarios mensuales y bisemanales. 1040ez 2012 fillable form Cuándo se tienen que hacer los depósitos, Cuándo se tienen que hacer los depósitos. 1040ez 2012 fillable form Depósitos en días laborables solamente, Depósitos en días laborables solamente. 1040ez 2012 fillable form Depósitos, cuándo se hacen, 11. 1040ez 2012 fillable form Depósito de las contribuciones al Seguro Social y al seguro  Medicare Días feriados oficiales, Días feriados oficiales. 1040ez 2012 fillable form Ejemplo de itinerario bisemanal, Ejemplo de itinerario bisemanal. 1040ez 2012 fillable form Ejemplo de itinerario mensual, Ejemplo de itinerario mensual. 1040ez 2012 fillable form Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados agrícolas. 1040ez 2012 fillable form Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas, Ejemplo de las reglas de depósito de itinerario mensual y bisemanal para patronos de empleados no agrícolas. 1040ez 2012 fillable form Fecha compensatoria para una cantidad depositada de menos, Fecha compensatoria para una cantidad depositada de menos: Formularios 941-X (PR), 944-X (PR), 944-X (SP), 943-X (PR), Ajustes a las contribuciones del período retroactivo. 1040ez 2012 fillable form Patronos de empleados agrícolas nuevos, Patronos de empleados agrícolas nuevos. 1040ez 2012 fillable form Patronos nuevos, Patronos nuevos. 1040ez 2012 fillable form Patronos que tienen empleados tanto agrícolas como no agrícolas, Patronos que tienen empleados tanto agrícolas como no agrícolas. 1040ez 2012 fillable form Período de depósito, Período de depósito. 1040ez 2012 fillable form Período de depósito de itinerario bisemanal que abarca 2 trimestres, Período de depósito de itinerario bisemanal que abarca 2 trimestres. 1040ez 2012 fillable form Período retroactivo para patronos de empleados agrícolas, Período retroactivo para patronos de empleados agrícolas. 1040ez 2012 fillable form Período retroactivo para patronos de empleados no agrícolas, Período retroactivo para patronos de empleados no agrícolas. 1040ez 2012 fillable form Regla de depositar $100,000 el próximo día, Regla de depositar $100,000 el próximo día. 1040ez 2012 fillable form Regla de depósito de itinerario mensual, Regla de depósito de itinerario mensual. 1040ez 2012 fillable form Regla de la exactitud de los depósitos, Regla de la exactitud de los depósitos. 1040ez 2012 fillable form Reglas para los depositantes de itinerario bisemanal, Reglas para los depositantes de itinerario bisemanal. 1040ez 2012 fillable form Requisito de los $2,500, Requisito de los $2,500. 1040ez 2012 fillable form Depósito electrónico Contribución federal, Recordatorios Depósitos de la contribución al Seguro Social y al seguro  Medicare, cómo se hacen, Cómo hacer los depósitos Cuando usted recibe su EIN , Cuando usted recibe su EIN. 1040ez 2012 fillable form Depósitos hechos a tiempo, Depósitos hechos a tiempo. 1040ez 2012 fillable form Opción de pago el mismo día, Opción de pago el mismo día. 1040ez 2012 fillable form Reclamación de créditos por pagos en exceso, Reclamación de créditos por pagos en exceso. 1040ez 2012 fillable form Registro de depósitos, Registro de depósitos. 1040ez 2012 fillable form Requisito de depósito electrónico, Requisito de depósito electrónico. 1040ez 2012 fillable form Dirección Cambio de dirección, Recordatorios Discrepancias entre los Formularios 941-PR or 944-PR y los Formularios 499R-2/W-2PR, Recordatorios E Elegibilidad para empleo, Elegibilidad para empleo. 1040ez 2012 fillable form Empleado Definición, 2. 1040ez 2012 fillable form ¿Quiénes son empleados? Estatutarios, Empleados estatutarios. 1040ez 2012 fillable form Según el derecho común, Definición de empleado según el derecho común. 1040ez 2012 fillable form Empleado doméstico Requisito de $1,900, Requisito de $1,900. 1040ez 2012 fillable form Empleados Clasificación errónea de empleados, Clasificación errónea de empleados. 1040ez 2012 fillable form Empleados arrendados, Empleados arrendados. 1040ez 2012 fillable form Entidades no consideradas como separadas de sus dueños, Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). 1040ez 2012 fillable form Exención, disposiciones de, Disposiciones de exención. 1040ez 2012 fillable form Especialista en servicios técnicos, Especialista en servicios técnicos. 1040ez 2012 fillable form F Formulario 499R-2/W-2PR, 13. 1040ez 2012 fillable form Los Formularios 499R-2/W-2PR y W-3PR SS-5-SP, Recordatorios, Tarjeta de Seguro Social del empleado. 1040ez 2012 fillable form SS-8PR, Ayuda provista por el IRS. 1040ez 2012 fillable form W-3PR, 13. 1040ez 2012 fillable form Los Formularios 499R-2/W-2PR y W-3PR Formulario 944-PR descontinuado, Recordatorios Fotografías de niños desaparecidos, Recordatorios FUTA Ley Federal de Contribución para el Desempleo (FUTA). 1040ez 2012 fillable form , Ley Federal de Contribución para el Desempleo (FUTA). 1040ez 2012 fillable form Reducción en el crédito contra la contribución FUTA , Estados o territorios con reducción en el crédito. 1040ez 2012 fillable form G Gastos de viaje y de representación, Gastos de viaje y de representación. 1040ez 2012 fillable form I Individuos que no son empleados estatutarios, Individuos que no son empleados estatutarios. 1040ez 2012 fillable form Agentes de bienes inmuebles autorizados, Agentes de bienes inmuebles autorizados. 1040ez 2012 fillable form Personas a quienes se les paga por acompañar y posiblemente cuidar a otras, Personas a quienes se les paga por acompañar y posiblemente cuidar a otras. 1040ez 2012 fillable form Vendedores directos, Vendedores directos. 1040ez 2012 fillable form Introducción, Introduction L Líder de cuadrilla agrícola, Líder de cuadrilla agrícola. 1040ez 2012 fillable form Los Formularios 499R-2/W-2PR y W-3PR, 13. 1040ez 2012 fillable form Los Formularios 499R-2/W-2PR y W-3PR Problemas con la radicación electrónica, Problemas con la radicación electrónica. 1040ez 2012 fillable form Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda, Radicación de Formularios 499R-2/W-2PR ante el Departamento de Hacienda. 1040ez 2012 fillable form Solicitud de exención de radicación de declaraciones informativas por medios electrónicos, Solicitud de exención de radicación de declaraciones informativas por medios electrónicos. 1040ez 2012 fillable form M Mantenimiento de récords, Recordatorios Matrimonio Matrimonio entre personas del mismo sexo. 1040ez 2012 fillable form , Qué hay de nuevo Medicare Retención de la Contribución Adicional al Medicare , Retención de la Contribución Adicional al Medicare. 1040ez 2012 fillable form Medios electrónicos, pago y radicación por, Recordatorios Multas relacionadas con los depósitos de la contribución al Seguro Social y al seguro  Medicare , Multas relacionadas con los depósitos. 1040ez 2012 fillable form Agentes de reportación, Agentes de reportación. 1040ez 2012 fillable form Multa por recuperación del fondo fiduciario, Multa por recuperación del fondo fiduciario. 1040ez 2012 fillable form Multa promediada por no depositar, Multa promediada por no depositar. 1040ez 2012 fillable form Orden en que se aplican los depósitos, Orden en que se aplican los depósitos. 1040ez 2012 fillable form Regla especial para los que radicaron el Formulario 944(SP) anteriormente, Regla especial para los que radicaron el Formulario 944(SP) anteriormente. 1040ez 2012 fillable form N Negocio perteneciente y administrado por cónyuges, Negocio que pertenece y es administrado por los cónyuges Excepción: Negocio en participación calificado, Excepción: Negocio en participación calificado. 1040ez 2012 fillable form Nómina Externalización de las obligaciones de la nómina, Recordatorios Outsourcing payroll duties , Recordatorios Número de identificación de contribuyente individual (ITIN), Número de identificación personal del contribuyente (ITIN) del IRS para extranjeros. 1040ez 2012 fillable form Número de identificación patronal (EIN), 3. 1040ez 2012 fillable form Número de identificación patronal (EIN) Número de identificación patronal en linea (EIN), solicitud de un, Recordatorios Número de Seguro Social Dónde se obtienen los formularios , Dónde se obtienen los formularios para solicitar un Número de Seguro Social. 1040ez 2012 fillable form Número de Seguro Social (SSN) , 4. 1040ez 2012 fillable form Número de Seguro Social (SSN), Tarjeta de Seguro Social del empleado. 1040ez 2012 fillable form Escriba correctamente el nombre y número de Seguro Social del empleado, Escriba correctamente el nombre y número de Seguro Social del empleado. 1040ez 2012 fillable form Tarjeta de Seguro Social del empleado, Tarjeta de Seguro Social del empleado. 1040ez 2012 fillable form Verificación de los números de Seguro Social, Verificación de los números de Seguro Social. 1040ez 2012 fillable form P Pago por medios electrónicos, Recordatorios Pagos con tarjeta de crédito o débito, Recordatorios Pagos que no se consideran salarios Empleado doméstico, Pagos que no se consideran salarios. 1040ez 2012 fillable form Transportación (beneficios de transporte), Transportación (beneficios de transporte). 1040ez 2012 fillable form Pagos rechazados, Recordatorios Pagos y depósitos de la contribución FUTA , 10. 1040ez 2012 fillable form Pagos y depósitos de la contribución federal para el desempleo (la contribución FUTA) Depósitos, Depósitos. 1040ez 2012 fillable form Empleados domésticos, Empleados domésticos. 1040ez 2012 fillable form Formulario 940-PR, Formulario 940-PR. 1040ez 2012 fillable form Tasa de la contribución, Tasa de la contribución FUTA. 1040ez 2012 fillable form Trabajadores agrícolas, Trabajadores agrícolas. 1040ez 2012 fillable form Parte responsable Cambio de parte responsable, Qué hay de nuevo Patrono, definición, 1. 1040ez 2012 fillable form ¿Quién es patrono? Planillas para patronos Formulario 944(SP), Formulario 944(SP). 1040ez 2012 fillable form Multas por no radicar y por no pagar, Multas o penalidades. 1040ez 2012 fillable form Patrono sucesor, Patrono sucesor. 1040ez 2012 fillable form Patrono sucesor, crédito especial, Crédito especial para un patrono sucesor. 1040ez 2012 fillable form Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare , Patronos de empleados domésticos que declaran las contribuciones al Seguro Social y al Medicare. 1040ez 2012 fillable form Patronos de trabajadores agrícolas, Patronos de trabajadores agrícolas. 1040ez 2012 fillable form Patronos que no son patronos agrícolas, Patronos que no son patronos agrícolas. 1040ez 2012 fillable form Planilla anual y pago de la contribución federal para el desempleo (contribución  FUTA), Planilla anual y pago de la contribución federal para el desempleo (contribución FUTA). 1040ez 2012 fillable form Programa de acuerdo voluntario para la clasificación de trabajadores (VCSP), Programa para el acuerdo de clasificación voluntaria de trabajadores (VCSP, por sus siglas en inglés). 1040ez 2012 fillable form Propinas, 6. 1040ez 2012 fillable form Propinas Formulario 4070-PR, 6. 1040ez 2012 fillable form Propinas Formulario 4070A-PR, 6. 1040ez 2012 fillable form Propinas Informe de propinas, Informe de propinas. 1040ez 2012 fillable form Recaudación de las contribuciones sobre las propinas, Recaudación de las contribuciones sobre las propinas. 1040ez 2012 fillable form Regla de disposición, Regla de disposición. 1040ez 2012 fillable form Q Qué hay de nuevo Contribuciones al Medicare para 2014, Qué hay de nuevo Contribuciones al Seguro Social para 2014, Qué hay de nuevo R Radicación por medios electrónicos, Recordatorios Radicar el Formulario 944(SP) en vez del Formulario 941-PR, Recordatorios Recordatorios, Recordatorios Récords, Recordatorios Reglas especiales para varias clases de servicios y de pagos, 15. 1040ez 2012 fillable form Reglas especiales para varias clases de servicios y de pagos Retención de la contribución federal sobre ingresos, 14. 1040ez 2012 fillable form Retención de la contribución federal sobre ingresos S Salarios sujetos a la contribución Compensaciones sujetos a la contribución, 5. 1040ez 2012 fillable form Salarios y otra compensación Servicio del Defensor del Contribuyente, Servicio del Defensor del Contribuyente. 1040ez 2012 fillable form Servicios de entrega privados, Recordatorios T Tarjetas de crédito o débito, pagos con, Recordatorios TAS , Servicio del Defensor del Contribuyente. 1040ez 2012 fillable form Trabajo doméstico, Trabajo doméstico. 1040ez 2012 fillable form V Veteranos calificados, contratación, Recordatorios Visa H-2A, Trabajadores agrícolas. 1040ez 2012 fillable form Remuneración pagada a trabajadores agrícolas con visa H-2A, Recordatorios Prev  Up     Home   More Online Publications