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1040ez 2012

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1040ez 2012

1040ez 2012 29. 1040ez 2012   Límite sobre Deducciones Detalladas Table of Contents Introduction Useful Items - You may want to see: ¿Está Usted Sujeto al Límite? ¿Qué Deducciones Detalladas Están Limitadas? ¿Qué Deducciones Detalladas no Están Limitadas? ¿Cómo se Calcula el Límite?Ejemplo Introduction Este capítulo trata del límite general sobre las deducciones detalladas en el Anexo A (Formulario 1040). 1040ez 2012 Los temas abarcan: Quién está sujeto al límite. 1040ez 2012 Qué deducciones detalladas están limitadas. 1040ez 2012 Cómo calcular el límite. 1040ez 2012 Useful Items - You may want to see: Formulario (e Instrucciones) Anexo A (Formulario 1040) Itemized Deductions (Deducciones detalladas), en inglés. 1040ez 2012 ¿Está Usted Sujeto al Límite? Si tiene ingresos brutos ajustados (AGI, por sus siglas en inglés) de más de $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado, está sujeto al límite sobre determinadas deducciones detalladas. 1040ez 2012 El ingreso bruto ajustado (AGI) es la cantidad de la línea 38 (Formulario 1040). 1040ez 2012 ¿Qué Deducciones Detalladas Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) están sujetas al límite general sobre las deducciones detalladas: Impuestos pagados —línea 9. 1040ez 2012 Intereses pagados —líneas 10,11,12 y 13. 1040ez 2012 Donaciones a organizaciones caritativas —línea 19. 1040ez 2012 Gastos laborales y determinadas deducciones misceláneas —línea 27. 1040ez 2012 Otras deducciones misceláneas —línea 28, excluyendo pérdidas por apuestas y juegos de azar y por hecho fortuito o robo. 1040ez 2012 ¿Qué Deducciones Detalladas no Están Limitadas? Las siguientes deducciones del Anexo A (Formulario 1040) no están sujetas al límite general sobre las deducciones detalladas. 1040ez 2012 Sin embargo, igualmente están sujetas a otros límites aplicables. 1040ez 2012 Gastos médicos y dentales —línea 4. 1040ez 2012 Gastos de intereses de inversión —línea 14. 1040ez 2012 Pérdidas por hecho fortuito y robo de bienes de uso personal —línea 20. 1040ez 2012 Pérdidas por hecho fortuito y robo de bienes que generan ingresos —línea 28. 1040ez 2012 Pérdidas por apuestas y juegos de azar —línea 28. 1040ez 2012 ¿Cómo se Calcula el Límite? Si las deducciones detalladas están sujetas al límite, el total de todas sus deducciones detalladas es reducido por la cantidad menor de uno de: el 80% de las deducciones detalladas afectadas por el límite. 1040ez 2012 Vea ¿Qué Deducciones Detalladas Están Limitadas? , anteriormente o el 3% de la cantidad por la cual los ingresos brutos ajustados sobrepasen $300,000, si es casado que presenta la declaración conjunta o viudo calificado, $275,000, si es cabeza de familia, $250,000, si es soltero o $150,000, si es casado que presenta la declaración por separado. 1040ez 2012 Antes de calcular el límite general sobre las deducciones detalladas, primero tiene que llenar las líneas 1 a 28 del Anexo A (Formulario 1040), incluyendo todo formulario afín (tal como el Formulario 2106, el Formulario 4684, etc. 1040ez 2012 ) El límite general sobre las deducciones detalladas se calcula después de haberse aplicado cualquier otro límite sobre la asignación de alguna deducción detallada. 1040ez 2012 Estos límites adicionales abarcan los límites sobre donaciones caritativas (capítulo 24), el límite sobre determinados gastos de comida y entretenimiento (capítulo 26) y el límite del 2% de los ingresos brutos ajustados sobre determinadas deducciones misceláneas (capítulo 28). 1040ez 2012 Hoja de trabajo de deducciones detalladas. 1040ez 2012   Después de completar hasta la línea 28, inclusive, del Anexo A (Formulario 1040), puede utilizar la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite. 1040ez 2012 Anote el resultado en la línea 29 del Anexo A (Formulario 1040). 1040ez 2012 Guarde la hoja de trabajo con su documentación. 1040ez 2012 Debe comparar la cantidad de la deducción estándar con la cantidad de las deducciones detalladas después de aplicar el límite. 1040ez 2012 Utilice la cantidad mayor cuando complete la línea 40 (Formulario 1040). 1040ez 2012 Vea el capítulo 20 para información sobre cómo calcular la deducción estándar. 1040ez 2012 Ejemplo Para el año tributario 2013, Guillermo y Teresa Valdez presentan la declaración conjunta en el Formulario 1040. 1040ez 2012 Tienen ingresos brutos ajustados de $325,500 en la línea 38. 1040ez 2012 Las deducciones detalladas de su Anexo A son las siguientes: Impuestos pagados —línea 9   $ 17,900 Intereses pagados —líneas 10,11,12 y 13   45,000 Gasto de intereses de inversión  —línea 14   41,000 Donaciones a organizaciones caritativas —línea 19   21,000 Gastos laborales —línea 27   17,240 Total   $142,140       La deducción por gastos de intereses de inversión de los Valdez ($41,000 de la línea 14 del Anexo A (Formulario 1040) no está sujeta al límite general de las deducciones detalladas. 1040ez 2012 Los Valdez utilizan la Itemized Deductions Worksheet (Hoja de trabajo de las deducciones detalladas), en las Instrucciones del Anexo A (Formulario 1040) para calcular el límite general. 1040ez 2012 Del total de las deducciones detalladas de $142,140, los Valdez pueden deducir sólo $141,375 ($142,140 - $765). 1040ez 2012 Anotan $141,375 en la línea 29 del Anexo A (Formulario 1040). 1040ez 2012 Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Isaac in Louisiana

LA/MS-2012-15, Sept. 5, 2012

Updated 10/22/12 to include Pointe Coupee and West Baton Rouge parishes

Updated 10/3/12 to include Allen, Morehouse and St. Martin parishes

Updated 9/17/12 to include East Baton Rouge, East Feliciana and West Feliciana parishes.

Updated 9/10/12 to include Assumption, Iberville, St. Helena, St. James, St. Mary, Tangipahoa, Terrebonne, and Washington parishes.

NEW ORLEANS — Victims of Hurricane Isaac that began on Aug. 26, 2012 in parts of Louisiana may qualify for tax relief from the Internal Revenue Service.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Louisiana will receive tax relief, and other locations may be added in coming days based on additional damage assessments by FEMA.

The President has declared the parishes of Allen, Ascension, Assumption, East Baton Rouge, East Feliciana, Iberville, Jefferson, Lafourche, Livingston, Morehouse, Orleans, Plaquemines, Pointe Coupee, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Martin, St. Mary,  St. Tammany,  Tangipahoa, Terrebonne, Washington,  West Baton Rouge and West Feliciana a federal disaster area. Individuals who reside or have a business in these parishes may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26, and on or before Jan. 11, 2013, have been postponed to Jan. 11, 2013. This includes the quarterly estimated tax payment due on Sept. 17, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26, and on or before Sept. 10, as long as the deposits are made by Sept. 10, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The parishes listed above constitutes a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and is entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Jan. 11, 2013, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Jan. 11, 2013.

The IRS also gives affected taxpayers until Jan. 11, 2013, to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Jan. 11, 2013.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 10 provided the taxpayer makes these deposits by Sept. 10.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year's return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year's return should put the Disaster Designation “LOUISIANA/HURRICANE ISAAC” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, IRS.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Page Last Reviewed or Updated: 18-Sep-2013

The 1040ez 2012

1040ez 2012 Publication 15-B - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Future Developments For the latest information about developments related to Publication 15-B, such as legislation enacted after it was published, go to www. 1040ez 2012 irs. 1040ez 2012 gov/pub15b. 1040ez 2012 What's New Cents-per-mile rule. 1040ez 2012  The business mileage rate for 2014 is 56 cents per mile. 1040ez 2012 You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. 1040ez 2012 See Cents-Per-Mile Rule in section 3. 1040ez 2012 Qualified parking exclusion and commuter transportation benefit. 1040ez 2012 . 1040ez 2012  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. 1040ez 2012 See Qualified Transportation Benefits in section 2. 1040ez 2012 Same-sex Marriage. 1040ez 2012  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 1040ez 2012 For more information, see Revenue Ruling 2013-17, 2013-38 I. 1040ez 2012 R. 1040ez 2012 B. 1040ez 2012 201, available at www. 1040ez 2012 irs. 1040ez 2012 gov/irb/2013-38_IRB/ar07. 1040ez 2012 html. 1040ez 2012 Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 1040ez 2012 Notice 2013-61, 2013-44 I. 1040ez 2012 R. 1040ez 2012 B. 1040ez 2012 432, is available at www. 1040ez 2012 irs. 1040ez 2012 gov/irb/2013-44_IRB/ar10. 1040ez 2012 html. 1040ez 2012 Recent changes to certain rules for cafeteria plans. 1040ez 2012  Notice 2013-71, 2013-47 I. 1040ez 2012 R. 1040ez 2012 B. 1040ez 2012 532, available at www. 1040ez 2012 irs. 1040ez 2012 gov/irb/2013-47_IRB/ar10. 1040ez 2012 html, discusses recent changes to the “use-or-lose” rule for health flexible spending arrangements (FSAs) and clarifies the transitional rule for 2013-2014 non-calendar year salary reduction elections. 1040ez 2012 See Notice 2013-71 for details on these changes. 1040ez 2012 Reminders $2,500 limit on a health flexible spending arrangement (FSA). 1040ez 2012  For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. 1040ez 2012 For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. 1040ez 2012 For more information, see Cafeteria Plans in section 1. 1040ez 2012 Additional Medicare Tax withholding. 1040ez 2012  In addition to withholding Medicare tax at 1. 1040ez 2012 45%, you must withhold a 0. 1040ez 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 1040ez 2012 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 1040ez 2012 Additional Medicare Tax is only imposed on the employee. 1040ez 2012 There is no employer share of Additional Medicare Tax. 1040ez 2012 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 1040ez 2012 Unless otherwise noted, references to Medicare tax include Additional Medicare Tax. 1040ez 2012 For more information on what wages are subject to Medicare tax, see Table 2-1, later, and the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15, (Circular E), Employer's Tax Guide. 1040ez 2012 For more information on Additional Medicare Tax, visit IRS. 1040ez 2012 gov and enter “Additional Medicare Tax” in the search box. 1040ez 2012 Photographs of missing children. 1040ez 2012  The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040ez 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez 2012 Introduction This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. 1040ez 2012 It contains information for employers on the employment tax treatment of fringe benefits. 1040ez 2012 Comments and suggestions. 1040ez 2012   We welcome your comments about this publication and your suggestions for future editions. 1040ez 2012   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez 2012   You can also send us comments from www. 1040ez 2012 irs. 1040ez 2012 gov/formspubs. 1040ez 2012 Click on More Information and then click on Comment on Tax Forms and Publications. 1040ez 2012   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez 2012 Prev  Up  Next   Home   More Online Publications