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2012 Ez Tax Form

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2012 Ez Tax Form

2012 ez tax form 11. 2012 ez tax form   Employer-Provided Educational Assistance Table of Contents Introduction Working condition fringe benefit. 2012 ez tax form Introduction If you receive educational assistance benefits from your employer under an educational assistance program, you can exclude up to $5,250 of those benefits each year. 2012 ez tax form This means your employer should not include those benefits with your wages, tips, and other compensation shown in box 1 of your Form W-2. 2012 ez tax form This also means that you do not have to include the benefits on your income tax return. 2012 ez tax form You cannot use any of the tax-free education expenses paid for by your employer as the basis for any other deduction or credit, including the American opportunity credit and lifetime learning credit. 2012 ez tax form Educational assistance program. 2012 ez tax form   To qualify as an educational assistance program, the plan must be written and must meet certain other requirements. 2012 ez tax form Your employer can tell you whether there is a qualified program where you work. 2012 ez tax form Educational assistance benefits. 2012 ez tax form   Tax-free educational assistance benefits include payments for tuition, fees and similar expenses, books, supplies, and equipment. 2012 ez tax form Education generally includes any form of instruction or training that improves or develops your capabilities. 2012 ez tax form The payments do not have to be for work-related courses or courses that are part of a degree program. 2012 ez tax form   Educational assistance benefits do not include payments for the following items. 2012 ez tax form Meals, lodging, or transportation. 2012 ez tax form Tools or supplies (other than textbooks) that you can keep after completing the course of instruction. 2012 ez tax form Courses involving sports, games, or hobbies unless they: Have a reasonable relationship to the business of your employer, or Are required as part of a degree program. 2012 ez tax form Benefits over $5,250. 2012 ez tax form   If your employer pays more than $5,250 in educational assistance benefits for you during the year, you must generally pay tax on the amount over $5,250. 2012 ez tax form Your employer should include in your wages (Form W-2, box 1) the amount that you must include in income. 2012 ez tax form Working condition fringe benefit. 2012 ez tax form    However, if the benefits over $5,250 also qualify as a working condition fringe benefit, your employer does not have to include them in your wages. 2012 ez tax form A working condition fringe benefit is a benefit which, had you paid for it, you could deduct as an employee business expense. 2012 ez tax form For more information on working condition fringe benefits, see Working Condition Benefits in chapter 2 of Publication 15-B, Employer's Tax Guide to Fringe Benefits. 2012 ez tax form Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Michigan

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* 
Detroit  500 Woodward Ave.
Detroit, MI 48226 

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

(313) 628-3722 
Flint  917 N. Saginaw Street
Flint, MI 48503 

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

 

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


Services Provided

(810) 342-6190 
Grand Rapids  3251 N. Evergreen Dr. N.E.
Grand Rapids, MI 49525 

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

Services Provided

(616) 365-4700 
Marquette  1055 W. Baraga Ave.
Marquette, MI 49855 

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

 

Services Provided

(906) 228-7845 
Saginaw  4901 Towne Centre
Saginaw, MI 48604 

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

 

Services Provided

(989) 797-8560 
Traverse City  2040 N. US 31 South
Traverse City, MI 49685 

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

    Services Provided

(231) 932-2192 

* 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 313-628-3670 in Detroit 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
477 Michigan Ave.
Stop 45, Room 2401
Detroit, MI 48226

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 2012 Ez Tax Form

2012 ez tax form 6. 2012 ez tax form   How To Figure Cost of Goods Sold Table of Contents Introduction Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42Line 35 Inventory at Beginning of Year Line 36 Purchases Less Cost of Items Withdrawn for Personal Use Line 37 Cost of Labor Line 38 Materials and Supplies Line 39 Other Costs Line 40 Add Lines 35 through 39 Line 41 Inventory at End of Year Line 42 Cost of Goods Sold Introduction If you make or buy goods to sell, you can deduct the cost of goods sold from your gross receipts on Schedule C. 2012 ez tax form However, to determine these costs, you must value your inventory at the beginning and end of each tax year. 2012 ez tax form This chapter applies to you if you are a manufacturer, wholesaler, or retailer or if you are engaged in any business that makes, buys, or sells goods to produce income. 2012 ez tax form This chapter does not apply to a personal service business, such as the business of a doctor, lawyer, carpenter, or painter. 2012 ez tax form However, if you work in a personal service business and also sell or charge for the materials and supplies normally used in your business, this chapter applies to you. 2012 ez tax form If you must account for an inventory in your business, you must generally use an accrual method of accounting for your purchases and sales. 2012 ez tax form For more information, see chapter 2. 2012 ez tax form Figuring Cost of Goods Sold on Schedule C, Lines 35 Through 42 Figure your cost of goods sold by filling out lines 35 through 42 of Schedule C. 2012 ez tax form These lines are reproduced below and are explained in the discussion that follows. 2012 ez tax form 35 Inventory at beginning of year. 2012 ez tax form If different from last year's closing inventory, attach explanation   36 Purchases less cost of items withdrawn for personal use   37 Cost of labor. 2012 ez tax form Do not include any amounts paid to yourself   38 Materials and supplies   39 Other costs   40 Add lines 35 through 39   41 Inventory at end of year   42 Cost of goods sold. 2012 ez tax form Subtract line 41 from line 40. 2012 ez tax form  Enter the result here and on line 4   Line 35 Inventory at Beginning of Year If you are a merchant, beginning inventory is the cost of merchandise on hand at the beginning of the year that you will sell to customers. 2012 ez tax form If you are a manufacturer or producer, it includes the total cost of raw materials, work in process, finished goods, and materials and supplies used in manufacturing the goods (see Inventories in chapter 2). 2012 ez tax form Opening inventory usually will be identical to the closing inventory of the year before. 2012 ez tax form You must explain any difference in a schedule attached to your return. 2012 ez tax form Donation of inventory. 2012 ez tax form   If you contribute inventory (property that you sell in the course of your business), the amount you can claim as a contribution deduction is the smaller of its fair market value on the day you contributed it or its basis. 2012 ez tax form The basis of donated inventory is any cost incurred for the inventory in an earlier year that you would otherwise include in your opening inventory for the year of the contribution. 2012 ez tax form You must remove the amount of your contribution deduction from your opening inventory. 2012 ez tax form It is not part of the cost of goods sold. 2012 ez tax form   If the cost of donated inventory is not included in your opening inventory, the inventory's basis is zero and you cannot claim a charitable contribution deduction. 2012 ez tax form Treat the inventory's cost as you would ordinarily treat it under your method of accounting. 2012 ez tax form For example, include the purchase price of inventory bought and donated in the same year in the cost of goods sold for that year. 2012 ez tax form   A special rule may apply to certain donations of food inventory. 2012 ez tax form See Publication 526, Charitable Contributions. 2012 ez tax form Example 1. 2012 ez tax form You are a calendar year taxpayer who uses an accrual method of accounting. 2012 ez tax form In 2013, you contributed property from inventory to a church. 2012 ez tax form It had a fair market value of $600. 2012 ez tax form The closing inventory at the end of 2012 properly included $400 of costs due to the acquisition of the property, and in 2012, you properly deducted $50 of administrative and other expenses attributable to the property as business expenses. 2012 ez tax form The charitable contribution allowed for 2013 is $400 ($600 − $200). 2012 ez tax form The $200 is the amount that would be ordinary income if you had sold the contributed inventory at fair market value on the date of the gift. 2012 ez tax form The cost of goods sold you use in determining gross income for 2013 must not include the $400. 2012 ez tax form You remove that amount from opening inventory for 2013. 2012 ez tax form Example 2. 2012 ez tax form If, in Example 1, you acquired the contributed property in 2013 at a cost of $400, you would include the $400 cost of the property in figuring the cost of goods sold for 2013 and deduct the $50 of administrative and other expenses attributable to the property for that year. 2012 ez tax form You would not be allowed any charitable contribution deduction for the contributed property. 2012 ez tax form Line 36 Purchases Less Cost of Items Withdrawn for Personal Use If you are a merchant, use the cost of all merchandise you bought for sale. 2012 ez tax form If you are a manufacturer or producer, this includes the cost of all raw materials or parts purchased for manufacture into a finished product. 2012 ez tax form Trade discounts. 2012 ez tax form   The differences between the stated prices of articles and the actual prices you pay for them are called trade discounts. 2012 ez tax form You must use the prices you pay (not the stated prices) in figuring your cost of purchases. 2012 ez tax form Do not show the discount amount separately as an item in gross income. 2012 ez tax form   An automobile dealer must record the cost of a car in inventory reduced by any manufacturer's rebate that represents a trade discount. 2012 ez tax form Cash discounts. 2012 ez tax form   Cash discounts are amounts your suppliers let you deduct from your purchase invoices for prompt payments. 2012 ez tax form There are two methods of accounting for cash discounts. 2012 ez tax form You can either credit them to a separate discount account or deduct them from total purchases for the year. 2012 ez tax form Whichever method you use, you must be consistent. 2012 ez tax form If you want to change your method of figuring inventory cost, you must file Form 3115, Application for Change in Accounting Method. 2012 ez tax form For more information, see Change in Accounting Method in chapter 2. 2012 ez tax form   If you credit cash discounts to a separate account, you must include this credit balance in your business income at the end of the tax year. 2012 ez tax form If you use this method, do not reduce your cost of goods sold by the cash discounts. 2012 ez tax form Purchase returns and allowances. 2012 ez tax form   You must deduct all returns and allowances from your total purchases during the year. 2012 ez tax form Merchandise withdrawn from sale. 2012 ez tax form   If you withdraw merchandise for your personal or family use, you must exclude this cost from the total amount of merchandise you bought for sale. 2012 ez tax form Do this by crediting the purchases or sales account with the cost of merchandise you withdraw for personal use. 2012 ez tax form You must also charge the amount to your drawing account. 2012 ez tax form   A drawing account is a separate account you should keep to record the business income you withdraw to pay for personal and family expenses. 2012 ez tax form As stated above, you also use it to record withdrawals of merchandise for personal or family use. 2012 ez tax form This account is also known as a “withdrawals account” or “personal account. 2012 ez tax form ” Line 37 Cost of Labor Labor costs are usually an element of cost of goods sold only in a manufacturing or mining business. 2012 ez tax form Small merchandisers (wholesalers, retailers, etc. 2012 ez tax form ) usually do not have labor costs that can properly be charged to cost of goods sold. 2012 ez tax form In a manufacturing business, labor costs properly allocable to the cost of goods sold include both the direct and indirect labor used in fabricating the raw material into a finished, saleable product. 2012 ez tax form Direct labor. 2012 ez tax form   Direct labor costs are the wages you pay to those employees who spend all their time working directly on the product being manufactured. 2012 ez tax form They also include a part of the wages you pay to employees who work directly on the product part time if you can determine that part of their wages. 2012 ez tax form Indirect labor. 2012 ez tax form   Indirect labor costs are the wages you pay to employees who perform a general factory function that does not have any immediate or direct connection with making the saleable product, but that is a necessary part of the manufacturing process. 2012 ez tax form Other labor. 2012 ez tax form   Other labor costs not properly chargeable to the cost of goods sold can be deducted as selling or administrative expenses. 2012 ez tax form Generally, the only kinds of labor costs properly chargeable to your cost of goods sold are the direct or indirect labor costs and certain other costs treated as overhead expenses properly charged to the manufacturing process, as discussed later under Line 39 Other Costs. 2012 ez tax form Line 38 Materials and Supplies Materials and supplies, such as hardware and chemicals, used in manufacturing goods are charged to cost of goods sold. 2012 ez tax form Those that are not used in the manufacturing process are treated as deferred charges. 2012 ez tax form You deduct them as a business expense when you use them. 2012 ez tax form Business expenses are discussed in chapter 8. 2012 ez tax form Line 39 Other Costs Examples of other costs incurred in a manufacturing or mining process that you charge to your cost of goods sold are as follows. 2012 ez tax form Containers. 2012 ez tax form   Containers and packages that are an integral part of the product manufactured are a part of your cost of goods sold. 2012 ez tax form If they are not an integral part of the manufactured product, their costs are shipping or selling expenses. 2012 ez tax form Freight-in. 2012 ez tax form   Freight-in, express-in, and cartage-in on raw materials, supplies you use in production, and merchandise you purchase for sale are all part of cost of goods sold. 2012 ez tax form Overhead expenses. 2012 ez tax form   Overhead expenses include expenses such as rent, heat, light, power, insurance, depreciation, taxes, maintenance, labor, and supervision. 2012 ez tax form The overhead expenses you have as direct and necessary expenses of the manufacturing operation are included in your cost of goods sold. 2012 ez tax form Line 40 Add Lines 35 through 39 The total of lines 35 through 39 equals the cost of the goods available for sale during the year. 2012 ez tax form Line 41 Inventory at End of Year Subtract the value of your closing inventory (including, as appropriate, the allocable parts of the cost of raw materials and supplies, direct labor, and overhead expenses) from line 40. 2012 ez tax form Inventory at the end of the year is also known as closing or ending inventory. 2012 ez tax form Your ending inventory will usually become the beginning inventory of your next tax year. 2012 ez tax form Line 42 Cost of Goods Sold When you subtract your closing inventory (inventory at the end of the year) from the cost of goods available for sale, the remainder is your cost of goods sold during the tax year. 2012 ez tax form Prev  Up  Next   Home   More 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