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1040ez 2012 Form

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1040ez 2012 Form

1040ez 2012 form Index A Abandonments, Abandonments Annuities, Insurance Policies and Annuities Asset classification Capital, Capital Assets Noncapital, Noncapital Assets Assistance (see Tax help) Assumption of liabilities, Assumption of liabilities. 1040ez 2012 form , Liabilities. 1040ez 2012 form B Basis Adjusted, Adjusted basis. 1040ez 2012 form Original, Basis. 1040ez 2012 form Bonds, U. 1040ez 2012 form S. 1040ez 2012 form Treasury, U. 1040ez 2012 form S. 1040ez 2012 form Treasury Notes or Bonds Business, sold, Sale of a Business C Canceled Debt, Cancellation of debt. 1040ez 2012 form Lease, Cancellation of a lease. 1040ez 2012 form Real property sale, Canceling a sale of real property. 1040ez 2012 form Capital assets defined, Capital Assets Capital gains and losses Figuring, Long and Short Term Holding period, Holding period. 1040ez 2012 form Long term, Long and Short Term Short term, Long and Short Term Treatment of capital losses, Treatment of Capital Losses Casualties, Section 1231 transactions. 1040ez 2012 form Charitable organization Bargain sale to, Bargain sales to charity. 1040ez 2012 form , Bargain sale to charity. 1040ez 2012 form Gift to, Gift to charitable organization. 1040ez 2012 form Classes of assets, Classes of assets. 1040ez 2012 form Coal, Coal and Iron Ore Coins, Precious Metals and Stones, Stamps, and Coins Comments, Comments and suggestions. 1040ez 2012 form Commodities derivative financial instruments, Commodities derivative financial instrument. 1040ez 2012 form Condemnations, Condemnations, Section 1231 transactions. 1040ez 2012 form Conversion transactions, Conversion Transactions Copyrights, Copyright. 1040ez 2012 form , Copyrights. 1040ez 2012 form Covenant not to compete, Covenant not to compete. 1040ez 2012 form D Debt cancellation, Cancellation of debt. 1040ez 2012 form , Cancellation of debt. 1040ez 2012 form Deferred exchange, Deferred Exchange Depreciable property Real, Depreciable real property. 1040ez 2012 form Records, Depreciation Recapture Section 1245, Section 1245 property defined. 1040ez 2012 form , Like-Kind Exchanges and Involuntary Conversions Section 1250, Section 1250 property defined. 1040ez 2012 form Depreciation recapture Personal property, Section 1245 Property Real property, Section 1250 property defined. 1040ez 2012 form E Easement, Easement. 1040ez 2012 form Exchanges Deferred, Deferred Exchange Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges, Like-Kind Exchanges and Involuntary Conversions Nontaxable, Nontaxable Exchanges Related persons, Related persons. 1040ez 2012 form U. 1040ez 2012 form S. 1040ez 2012 form Treasury notes or bonds, U. 1040ez 2012 form S. 1040ez 2012 form Treasury Notes or Bonds F Fair market value, Fair market value. 1040ez 2012 form Foreclosure, Foreclosures and Repossessions Form 1040 (Sch. 1040ez 2012 form D), Schedule D and Form 8949 1099-A, Forms 1099-A and 1099-C. 1040ez 2012 form , Forms 1099-A and 1099-C. 1040ez 2012 form 1099-B, Form 1099-B. 1040ez 2012 form 1099-C, Forms 1099-A and 1099-C. 1040ez 2012 form , Forms 1099-A and 1099-C. 1040ez 2012 form 1099-S, Form 1099-S. 1040ez 2012 form 4797, Business property. 1040ez 2012 form , Reporting the exchange. 1040ez 2012 form , Form 4797 8594, Reporting requirement. 1040ez 2012 form 8824, Reporting the exchange. 1040ez 2012 form 8949, Forms to file. 1040ez 2012 form , Personal-use property. 1040ez 2012 form , Reporting the exchange. 1040ez 2012 form , More information. 1040ez 2012 form , Timber, Introduction, Form 1099-B. 1040ez 2012 form , Personal-use property. 1040ez 2012 form , Mark-to-market election. 1040ez 2012 form Franchise, Franchise, Trademark, or Trade Name Free tax services, Free help with your tax return. 1040ez 2012 form G Gains and losses Bargain sale, Bargain Sale Business property, Ordinary or Capital Gain or Loss for Business Property Defined, Gain or Loss From Sales and Exchanges Form 4797, Form 4797 Ordinary or capital, Ordinary or Capital Gain or Loss Property changed to business or rental use, Property Changed to Business or Rental Use Property used partly for rental, Property Used Partly for Business or Rental Reporting, Reporting Gains and Losses Gifts of property, Gifts, Gift. 1040ez 2012 form Gold, Precious Metals and Stones, Stamps, and Coins H Hedging transactions, Hedging transaction. 1040ez 2012 form Help (see Tax help) Holding period, Holding period. 1040ez 2012 form Housing, low income, Low-income housing. 1040ez 2012 form , Low-Income Housing With Two or More Elements I Indirect ownership of stock, Ownership of stock or partnership interests. 1040ez 2012 form Information returns, Information Returns Inherited property, Inherited property. 1040ez 2012 form Installment sales, Installment Sales, Installment sale. 1040ez 2012 form Insurance policies, Insurance Policies and Annuities Intangible property, Dispositions of Intangible Property Involuntary conversion Defined, Involuntary Conversions Depreciable property, Like-Kind Exchanges and Involuntary Conversions Iron ore, Coal and Iron Ore L Land Release of restriction, Release of restriction on land. 1040ez 2012 form Subdivision, Subdivision of Land Lease, cancellation of, Cancellation of a lease. 1040ez 2012 form Liabilities, assumption, Liabilities. 1040ez 2012 form Like-kind exchanges Deferred, Deferred Exchange Liabilities, assumed, Assumption of liabilities. 1040ez 2012 form Like-class property, Like-Kind Property Like-kind property, Like-Kind Property Multiple parties, Multiple-party transactions. 1040ez 2012 form Multiple property, Multiple Property Exchanges Partnership interests, Partnership Interests Qualifying property, Qualifying Property Related persons, Like-Kind Exchanges Between Related Persons Low-income housing, Low-income housing. 1040ez 2012 form M Multiple property exchanges, Multiple Property Exchanges N Noncapital assets defined, Noncapital Assets Nontaxable exchanges Like-kind, Like-Kind Exchanges Other nontaxable exchanges, Other Nontaxable Exchanges Partially, Partially Nontaxable Exchanges Property exchanged for stock, Property Exchanged for Stock Notes, U. 1040ez 2012 form S. 1040ez 2012 form Treasury, U. 1040ez 2012 form S. 1040ez 2012 form Treasury Notes or Bonds O Ordinary or capital gain, Ordinary or Capital Gain or Loss P Partially nontaxable exchanges, Partially Nontaxable Exchanges Partnership Controlled, Controlled partnership transaction. 1040ez 2012 form Related persons, Related persons. 1040ez 2012 form , Controlled entity. 1040ez 2012 form Sale or exchange of interest, Partnership Interests, Partnership interests. 1040ez 2012 form , Partnership interests. 1040ez 2012 form Patents, Patents Personal property Depreciable, Like-Kind Exchanges and Involuntary Conversions Gains and losses, Personal-use property. 1040ez 2012 form Transfer at death, Transfers at Death Precious metals and stones, Precious Metals and Stones, Stamps, and Coins Property used partly for business or rental, Property Used Partly for Business or Rental, Part business or rental. 1040ez 2012 form Publications (see Tax help) Publicly traded securities, rollover of gain from, Rollover of Gain From Publicly Traded Securities R Real property Depreciable, Depreciable real property. 1040ez 2012 form Transfer at death, Transfers at Death Related persons, Sales and Exchanges Between Related Persons Condemned property replacement, bought from, Buying replacement property from a related person. 1040ez 2012 form Gain on sale of property, Sales and Exchanges Between Related Persons Like-kind exchanges between, Like-Kind Exchanges Between Related Persons List, Related persons. 1040ez 2012 form Loss on sale of property, Nondeductible Loss Patent transferred to, Related persons. 1040ez 2012 form Replacement property, Replacement property. 1040ez 2012 form , Replacement property to be produced. 1040ez 2012 form Repossession, Foreclosures and Repossessions, Repossession. 1040ez 2012 form Residual method, sale of business, Residual method. 1040ez 2012 form Rollover of gain, Rollover of Gain From Publicly Traded Securities S Sale of a business, Sale of a Business Sales Bargain, charitable organization, Bargain sales to charity. 1040ez 2012 form , Bargain sale to charity. 1040ez 2012 form Installment, Installment Sales, Installment sale. 1040ez 2012 form Property changed to business or rental use, Property Changed to Business or Rental Use Related persons, Sales and Exchanges Between Related Persons, Related persons. 1040ez 2012 form Section 1231 gains and losses, Section 1231 Gains and Losses Section 1245 property Defined, Section 1245 Property Gain, ordinary income, Gain Treated as Ordinary Income Multiple asset accounts, Multiple asset accounts. 1040ez 2012 form Section 1250 property Additional depreciation, Additional Depreciation Defined, Section 1250 property defined. 1040ez 2012 form Foreclosure, Foreclosure. 1040ez 2012 form Gain, ordinary income, Gain Treated as Ordinary Income Nonresidential, Nonresidential real property. 1040ez 2012 form Residential, Residential rental property. 1040ez 2012 form Section 197 intangibles, Section 197 Intangibles Severance damages, Severance damages. 1040ez 2012 form Silver, Precious Metals and Stones, Stamps, and Coins Small business stock, Gains on Sales of Qualified Small Business Stock Specialized small business investment company (SSBIC), rollover of gain into, Rollover of Gain From Publicly Traded Securities Stamps, Precious Metals and Stones, Stamps, and Coins Stock Capital asset, Capital Assets Controlling interest, corporation, Controlling interest in a corporation. 1040ez 2012 form Indirect ownership, Ownership of stock or partnership interests. 1040ez 2012 form Property exchanged for, Property Exchanged for Stock Publicly traded securities, Rollover of Gain From Publicly Traded Securities Small business, Gains on Sales of Qualified Small Business Stock Suggestions, Comments and suggestions. 1040ez 2012 form T Tax help, How To Get Tax Help Tax rates, capital gain, Capital Gains Tax Rates Thefts, Section 1231 transactions. 1040ez 2012 form Timber, Timber, Section 1231 transactions. 1040ez 2012 form Trade name, Franchise, Trademark, or Trade Name Trademark, Franchise, Trademark, or Trade Name Transfers to spouse, Transfers to Spouse U U. 1040ez 2012 form S. 1040ez 2012 form Treasury bonds, U. 1040ez 2012 form S. 1040ez 2012 form Treasury Notes or Bonds Unharvested crops, Section 1231 transactions. 1040ez 2012 form Prev  Up     Home   More Online Publications
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Appleton, WI

Website: Better Business Bureau

Address: Better Business Bureau
1047 N. Lynndale Dr., Suite 1A
Appleton, WI 54914

Phone Number: 920-734-4352

Madison, WI

Website: Better Business Bureau

Email: info@wisconsin.bbb.org

Address: Better Business Bureau
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Madison, WI 53704

Phone Number: 608-268-2221

Milwaukee, WI

Website: Better Business Bureau

Email: info@wisconsin.bbb.org

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The 1040ez 2012 Form

1040ez 2012 form 11. 1040ez 2012 form   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. 1040ez 2012 form S. 1040ez 2012 form Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. 1040ez 2012 form This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. 1040ez 2012 form You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. 1040ez 2012 form These forms are discussed in this chapter. 1040ez 2012 form To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . 1040ez 2012 form If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. 1040ez 2012 form Read Aliens Required To Obtain Sailing or Departure Permits . 1040ez 2012 form Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. 1040ez 2012 form Useful Items - You may want to see: Form (and Instructions) 1040-C U. 1040ez 2012 form S. 1040ez 2012 form Departing Alien Income Tax Return 2063 U. 1040ez 2012 form S. 1040ez 2012 form Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. 1040ez 2012 form Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. 1040ez 2012 form If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. 1040ez 2012 form Category 1. 1040ez 2012 form   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. 1040ez 2012 form Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. 1040ez 2012 form However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. 1040ez 2012 form   The statement must be presented to an IRS office. 1040ez 2012 form Category 2. 1040ez 2012 form    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. 1040ez 2012 form S. 1040ez 2012 form tax under U. 1040ez 2012 form S. 1040ez 2012 form tax laws (described in chapter 10), and Who receive no other income from U. 1040ez 2012 form S. 1040ez 2012 form sources. 1040ez 2012 form If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. 1040ez 2012 form This is true even if your income is exempt from U. 1040ez 2012 form S. 1040ez 2012 form tax because of an income tax treaty, consular agreement, or international agreement. 1040ez 2012 form Category 3. 1040ez 2012 form   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. 1040ez 2012 form S. 1040ez 2012 form sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. 1040ez 2012 form S. 1040ez 2012 form Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. 1040ez 2012 form S. 1040ez 2012 form trade or business. 1040ez 2012 form (See Interest Income in chapter 3. 1040ez 2012 form ) Category 4. 1040ez 2012 form   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. 1040ez 2012 form S. 1040ez 2012 form sources while in the United States under those visas, other than: Income from employment authorized by the U. 1040ez 2012 form S. 1040ez 2012 form Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. 1040ez 2012 form S. 1040ez 2012 form trade or business. 1040ez 2012 form (See Interest Income in chapter 3. 1040ez 2012 form ) Category 5. 1040ez 2012 form   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. 1040ez 2012 form If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. 1040ez 2012 form Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. 1040ez 2012 form S. 1040ez 2012 form possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. 1040ez 2012 form S. 1040ez 2012 form possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. 1040ez 2012 form Category 6. 1040ez 2012 form   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. 1040ez 2012 form S. 1040ez 2012 form tax. 1040ez 2012 form Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. 1040ez 2012 form To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. 1040ez 2012 form See Forms To File , later. 1040ez 2012 form You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. 1040ez 2012 form See Paying Taxes and Obtaining Refunds , later. 1040ez 2012 form Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. 1040ez 2012 form Where to get a sailing or departure permit. 1040ez 2012 form   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. 1040ez 2012 form When to get a sailing or departure permit. 1040ez 2012 form   You should get your sailing or departure permit at least 2 weeks before you plan to leave. 1040ez 2012 form You cannot apply earlier than 30 days before your planned departure date. 1040ez 2012 form Do not wait until the last minute in case there are unexpected problems. 1040ez 2012 form Papers to submit. 1040ez 2012 form   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. 1040ez 2012 form Bring the following records with you if they apply. 1040ez 2012 form Your passport and alien registration card or visa. 1040ez 2012 form Copies of your U. 1040ez 2012 form S. 1040ez 2012 form income tax returns filed for the past 2 years. 1040ez 2012 form If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. 1040ez 2012 form Receipts for income taxes paid on these returns. 1040ez 2012 form Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. 1040ez 2012 form A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. 1040ez 2012 form If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. 1040ez 2012 form Proof of estimated tax payments for the past year and this year. 1040ez 2012 form Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. 1040ez 2012 form Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. 1040ez 2012 form Copies of the application for, and approval of, the grant. 1040ez 2012 form A statement of the amount paid, and your duties and obligations under the grant. 1040ez 2012 form A list of any previous grants. 1040ez 2012 form Documents indicating you qualify for any special tax treaty benefits claimed. 1040ez 2012 form Document verifying your date of departure from the United States, such as an airline ticket. 1040ez 2012 form Document verifying your U. 1040ez 2012 form S. 1040ez 2012 form taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). 1040ez 2012 form Note. 1040ez 2012 form   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. 1040ez 2012 form This applies whether or not your spouse requires a permit. 1040ez 2012 form Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. 1040ez 2012 form Employees in the IRS office can assist in filing these forms. 1040ez 2012 form Both forms have a “certificate of compliance” section. 1040ez 2012 form When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. 1040ez 2012 form S. 1040ez 2012 form tax obligations have been satisfied according to available information. 1040ez 2012 form Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. 1040ez 2012 form Form 2063 This is a short form that asks for certain information but does not include a tax computation. 1040ez 2012 form The following departing aliens can get their sailing or departure permits by filing Form 2063. 1040ez 2012 form Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. 1040ez 2012 form Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. 1040ez 2012 form However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. 1040ez 2012 form Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. 1040ez 2012 form The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. 1040ez 2012 form However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. 1040ez 2012 form Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. 1040ez 2012 form Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. 1040ez 2012 form When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. 1040ez 2012 form However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. 1040ez 2012 form See Bond To Ensure Payment , discussed later. 1040ez 2012 form The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. 1040ez 2012 form Returning to the United States. 1040ez 2012 form   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. 1040ez 2012 form You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. 1040ez 2012 form   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. 1040ez 2012 form The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. 1040ez 2012 form However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. 1040ez 2012 form Joint return on Form 1040-C. 1040ez 2012 form   Departing husbands and wives who are nonresident aliens cannot file joint returns. 1040ez 2012 form However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. 1040ez 2012 form Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. 1040ez 2012 form You must also pay any taxes due for past years. 1040ez 2012 form If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. 1040ez 2012 form However, the IRS cannot provide a refund at the time of departure. 1040ez 2012 form If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. 1040ez 2012 form Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. 1040ez 2012 form However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. 1040ez 2012 form The bond must equal the tax due plus interest to the date of payment as figured by the IRS. 1040ez 2012 form Information about the form of bond and security on it can be obtained from your IRS office. 1040ez 2012 form Filing Annual U. 1040ez 2012 form S. 1040ez 2012 form Income Tax Returns Form 1040-C is not an annual U. 1040ez 2012 form S. 1040ez 2012 form income tax return. 1040ez 2012 form If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. 1040ez 2012 form Chapters 5 and 7 discuss filing an annual U. 1040ez 2012 form S. 1040ez 2012 form income tax return. 1040ez 2012 form The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. 1040ez 2012 form S. 1040ez 2012 form income tax return. 1040ez 2012 form Prev  Up  Next   Home   More Online Publications