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2012 Federal Tax Forms 1040 Instructions

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2012 Federal Tax Forms 1040 Instructions

2012 federal tax forms 1040 instructions Publication 971 - Introductory Material Table of Contents What's New IntroductionOrdering forms and publications. 2012 federal tax forms 1040 instructions Questions about innocent spouse relief. 2012 federal tax forms 1040 instructions Useful Items - You may want to see: What's New Expanded filing deadline for equitable relief. 2012 federal tax forms 1040 instructions  The period of time in which you may request equitable relief has been expanded. 2012 federal tax forms 1040 instructions See How To Request Relief later. 2012 federal tax forms 1040 instructions More information. 2012 federal tax forms 1040 instructions   For more information about the latest developments on Publication 971, go to www. 2012 federal tax forms 1040 instructions irs. 2012 federal tax forms 1040 instructions gov/pub971. 2012 federal tax forms 1040 instructions Introduction When you file a joint income tax return, the law makes both you and your spouse responsible for the entire tax liability. 2012 federal tax forms 1040 instructions This is called joint and several liability. 2012 federal tax forms 1040 instructions Joint and several liability applies not only to the tax liability you show on the return but also to any additional tax liability the IRS determines to be due, even if the additional tax is due to income, deductions, or credits of your spouse or former spouse. 2012 federal tax forms 1040 instructions You remain jointly and severally liable for the taxes, and the IRS still can collect from you, even if you later divorce and the divorce decree states that your former spouse will be solely responsible for the tax. 2012 federal tax forms 1040 instructions In some cases, a spouse (or former spouse) will be relieved of the tax, interest, and penalties on a joint tax return. 2012 federal tax forms 1040 instructions Three types of relief are available to married persons who filed joint returns. 2012 federal tax forms 1040 instructions Innocent spouse relief. 2012 federal tax forms 1040 instructions Separation of liability relief. 2012 federal tax forms 1040 instructions Equitable relief. 2012 federal tax forms 1040 instructions Married persons who did not file joint returns, but who live in community property states, may also qualify for relief. 2012 federal tax forms 1040 instructions See Community Property Laws , later. 2012 federal tax forms 1040 instructions This publication explains these types of relief, who may qualify for them, and how to get them. 2012 federal tax forms 1040 instructions You can also use the Innocent Spouse Tax Relief Eligibility Explorer at IRS. 2012 federal tax forms 1040 instructions gov by entering “Innocent Spouse” in the search box. 2012 federal tax forms 1040 instructions What this publication does not cover. 2012 federal tax forms 1040 instructions   This publication does not discuss injured spouse relief. 2012 federal tax forms 1040 instructions You are an injured spouse if your share of the overpayment shown on your joint return was, or is expected to be, applied (offset) against your spouse's legally enforceable past-due federal taxes, state income taxes, state unemployment compensation debts, child or spousal support payments, or a federal nontax debt, such as a student loan. 2012 federal tax forms 1040 instructions If you are an injured spouse, you may be entitled to receive a refund of your share of the overpayment. 2012 federal tax forms 1040 instructions For more information, see Form 8379, Injured Spouse Allocation. 2012 federal tax forms 1040 instructions Comments and suggestions. 2012 federal tax forms 1040 instructions   We welcome your comments about this publication and your suggestions for future editions. 2012 federal tax forms 1040 instructions   You can write to us at the following address:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 2012 federal tax forms 1040 instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 federal tax forms 1040 instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 federal tax forms 1040 instructions   You can email us at taxforms@irs. 2012 federal tax forms 1040 instructions gov. 2012 federal tax forms 1040 instructions Please put “Publications Comment” on the subject line. 2012 federal tax forms 1040 instructions You can also send us comments from www. 2012 federal tax forms 1040 instructions irs. 2012 federal tax forms 1040 instructions gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. 2012 federal tax forms 1040 instructions ”   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 federal tax forms 1040 instructions Ordering forms and publications. 2012 federal tax forms 1040 instructions   Visit www. 2012 federal tax forms 1040 instructions irs. 2012 federal tax forms 1040 instructions gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2012 federal tax forms 1040 instructions  Internal Revenue Service 1201 N. 2012 federal tax forms 1040 instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Questions about innocent spouse relief. 2012 federal tax forms 1040 instructions The IRS can help you with your request for innocent spouse relief. 2012 federal tax forms 1040 instructions If you are working with an IRS employee, you can ask that employee, or you can call 866-897-4270. 2012 federal tax forms 1040 instructions Useful Items - You may want to see: Publications 504 Divorced or Separated Individuals 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 594 The IRS Collection Process Forms (and Instructions) 8857 Request for Innocent Spouse Relief Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Hawaii Department of Commerce and Consumer Affairs - Wailuku

Website: Hawaii Department of Commerce and Consumer Affairs - Wailuku

Address: Hawaii Department of Commerce and Consumer Affairs - Wailuku
Office of Consumer Protection
1063 Lower Main St., Suite C-216
Wailuku, HI 96793

Phone Number: 808-243-4648 808-587-3222 (Consumer Resource Center)

Hawaii Department of Commerce and Consumer Affairs- Hilo

Website: Hawaii Department of Commerce and Consumer Affairs- Hilo

Address: Hawaii Department of Commerce and Consumer Affairs- Hilo
Office of Consumer Protection
345 Kekuanaoa St., Suite 12
Hilo, HI 96720

Phone Number: 808-933-0910 808-587-3222 (Consumer Resource Center)

Hawaii Department of Commerce and Consumer Affairs - Honolulu (Main Location)

Website: Hawaii Department of Commerce and Consumer Affairs - Honolulu (Main Location)

Address: Hawaii Department of Commerce and Consumer Affairs - Honolulu (Main Location)
Office of Consumer Protection
Leiopapa A Kamehameha Building
235 S. Beretania St., Suite 801

Honolulu, HI 96813

Phone Number: 808-586-2630 808-587-3222 (Consumer Resource Center)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Commerce and Consumer Affairs

Website: Department of Commerce and Consumer Affairs

Address: Department of Commerce and Consumer Affairs
Division of Financial Institutions
PO Box 2054
Honolulu, HI 96805

Phone Number: 808-586-2820
808-274-3141 (Kauai) 808-984-2400 (Maui) 808-974-4000 (Hawaii)

Toll-free: 1-800-468-4644

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Commerce and Consumer Affairs

Website: Department of Commerce and Consumer Affairs

Address: Department of Commerce and Consumer Affairs
Insurance Division
PO Box 3614
Honolulu, HI 96811

Phone Number: 808-586-2790

Toll-free: 1-800-468-4644 (Lanai and Molokai)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Commerce and Consumer Affairs

Website: Department of Commerce and Consumer Affairs

Address: Department of Commerce and Consumer Affairs
Business Registration Division
Securities Enforcement Branch

PO Box 40
Honolulu, HI 96810

Phone Number: 808-586-2744

Toll-free: 1-877-447-2267

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
465 S. King St., Room 103
Honolulu, HI 96813

Phone Number: 808-586-2020

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The 2012 Federal Tax Forms 1040 Instructions

2012 federal tax forms 1040 instructions Index A Accrual foreign taxes, adjustments, You may have to post a bond. 2012 federal tax forms 1040 instructions Accrual method of accounting, Accrual method of accounting. 2012 federal tax forms 1040 instructions Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions losses, U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. 2012 federal tax forms 1040 instructions Beneficiary, Partner or S corporation shareholder. 2012 federal tax forms 1040 instructions Bond, income tax, You may have to post a bond. 2012 federal tax forms 1040 instructions Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. 2012 federal tax forms 1040 instructions Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. 2012 federal tax forms 1040 instructions Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. 2012 federal tax forms 1040 instructions Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. 2012 federal tax forms 1040 instructions , Income from controlled foreign corporations. 2012 federal tax forms 1040 instructions Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. 2012 federal tax forms 1040 instructions Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. 2012 federal tax forms 1040 instructions E Economic benefits, Specific economic benefit. 2012 federal tax forms 1040 instructions Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. 2012 federal tax forms 1040 instructions Export financing interest, Export financing interest. 2012 federal tax forms 1040 instructions Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. 2012 federal tax forms 1040 instructions Foreign corporation–U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions shareholders, filing requirements, Taxes of U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. 2012 federal tax forms 1040 instructions Foreign currency and exchange rates, Foreign Currency and Exchange Rates Foreign income, translating, Translating foreign currency into U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions dollars. 2012 federal tax forms 1040 instructions Foreign losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Foreign mineral income, taxes on, Taxes on Foreign Mineral Income Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income Foreign partnerships–U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions partners, filing requirement, Taxes of U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions Persons Controlling Foreign Corporations and Partnerships Foreign tax refund, Foreign tax refund. 2012 federal tax forms 1040 instructions , Foreign tax refund. 2012 federal tax forms 1040 instructions Foreign tax(es) Allocation to income categories, Allocation of Foreign Taxes For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit Imposed on foreign refund, Foreign tax imposed on foreign refund. 2012 federal tax forms 1040 instructions Qualifying for credit, What Foreign Taxes Qualify for the Credit? Redetermination, Foreign Tax Redetermination Refund, Foreign tax imposed on foreign refund. 2012 federal tax forms 1040 instructions Form 1040X, Claim for Refund 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example — Filled-In Form 1116 5471, Taxes of U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions Persons Controlling Foreign Corporations and Partnerships 5713, Form 5713 required. 2012 federal tax forms 1040 instructions 8833, Report required. 2012 federal tax forms 1040 instructions 8865, Taxes of U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions Persons Controlling Foreign Corporations and Partnerships 8873, Extraterritorial Income Exclusion Free tax services, Free help with your tax return. 2012 federal tax forms 1040 instructions Functional currency, Translating foreign currency into U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions dollars. 2012 federal tax forms 1040 instructions G General category income, separate limit, General Category Income H Help (see Tax help) High-taxed income, High-taxed income. 2012 federal tax forms 1040 instructions I Income from sources in U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions possessions, Determining the source of income from U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions possessions. 2012 federal tax forms 1040 instructions Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty Income tax, Income Tax Income tax bond, You may have to post a bond. 2012 federal tax forms 1040 instructions Interest, Penalties and interest. 2012 federal tax forms 1040 instructions Interest expense, apportioning, Interest expense. 2012 federal tax forms 1040 instructions International boycott, Taxes From International Boycott Operations Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction J Joint return Carryback and carryover, Married Couples Credit based on foreign tax of both spouses, Joint return. 2012 federal tax forms 1040 instructions Filed in a deduction year, Joint Return Filed in a Deduction Year L Levy, Income Tax Limit on credit, Limit on the Credit Losses, foreign, Foreign Losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Losses, U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions , U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions Losses Allocation of, U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions Losses Lump-sum distributions, Lump-Sum Distribution M Making or changing your choice, Making or Changing Your Choice Married couples Carryback and carryover, Married Couples Joint return, Joint return. 2012 federal tax forms 1040 instructions Mineral income, foreign,, Taxes on Foreign Mineral Income Mutual fund distributions, Mutual fund shareholder. 2012 federal tax forms 1040 instructions , Passive income. 2012 federal tax forms 1040 instructions Mutual fund shareholder, Mutual fund shareholder. 2012 federal tax forms 1040 instructions N Nonresident aliens, Nonresident Aliens Notice to the IRS of change in tax, Notice to the Internal Revenue Service (IRS) of Redetermination O Overall foreign loss, Overall foreign loss. 2012 federal tax forms 1040 instructions P Partner, Partner or S corporation shareholder. 2012 federal tax forms 1040 instructions , Partnership distributive share. 2012 federal tax forms 1040 instructions , Foreign Taxes From a Partnership or an S Corporation Passive category income, Passive Category Income Penalties, Failure-to-notify penalty. 2012 federal tax forms 1040 instructions , Penalties and interest. 2012 federal tax forms 1040 instructions Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865. 2012 federal tax forms 1040 instructions Failure to file Form 5713, Penalty for failure to file. 2012 federal tax forms 1040 instructions Failure to notify, foreign tax change, Failure-to-notify penalty. 2012 federal tax forms 1040 instructions Failure to report treaty information, Report required. 2012 federal tax forms 1040 instructions Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments. 2012 federal tax forms 1040 instructions Personal property, sales or exchanges of, Determining the Source of Income From the Sales or Exchanges of Certain Personal Property Possession exclusion, Possession Exclusion Publications (see Tax help) Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas Q Qualified business unit, Translating foreign currency into U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions dollars. 2012 federal tax forms 1040 instructions Qualified dividends, Capital Gains and Losses R Rate of exchange, Rate of exchange for foreign taxes paid. 2012 federal tax forms 1040 instructions Recapture of foreign losses, Recapture of Prior Year Overall Foreign Loss Accounts Records to keep, Records To Keep Redetermination of foreign tax, Foreign Tax Redetermination Refund claims, time limit, Time Limit on Refund Claims Refund, foreign tax, Foreign tax refund. 2012 federal tax forms 1040 instructions Reporting requirements (international boycott), Reporting requirements. 2012 federal tax forms 1040 instructions Resident aliens, Resident Aliens S S corporation shareholder, Partner or S corporation shareholder. 2012 federal tax forms 1040 instructions , Foreign Taxes From a Partnership or an S Corporation Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Section 901(j) income, Section 901(j) Income Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Separate limit income, Separate Limit Income General category income, General Category Income Income re-sourced by treaty, Certain Income Re-Sourced By Treaty Lump-sum distribution, Lump-Sum Distribution Passive category income, Passive Category Income Section 901(j) income, Section 901(j) Income Shareholder, Mutual fund shareholder. 2012 federal tax forms 1040 instructions Simple example, Simple Example — Filled-In Form 1116 Soak-up taxes, Soak-up taxes. 2012 federal tax forms 1040 instructions Social security taxes, Pension, unemployment, and disability fund payments. 2012 federal tax forms 1040 instructions Source of compensation for labor or personal services Alternative basis, Alternative basis. 2012 federal tax forms 1040 instructions Multi-year compensation, Multi-year compensation. 2012 federal tax forms 1040 instructions Time basis, Time basis. 2012 federal tax forms 1040 instructions Transportation income, Transportation Income State income taxes, State income taxes. 2012 federal tax forms 1040 instructions Subsidy, Subsidy received. 2012 federal tax forms 1040 instructions T Tax help, How To Get Tax Help Tax treaties, Tax Treaties Taxable income from sources outside the U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions , determination of, Determining Taxable Income From Sources Outside the United States Taxes Excluded income, Foreign Earned Income and Housing Exclusions In lieu of income taxes, Taxes in Lieu of Income Taxes On dividends, Taxes Imposed on Certain Dividends Paid or accrued, Credit for Taxes Paid or Accrued Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends) Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event Time limit Refund claims, Time Limit on Refund Claims Tax assessment, Time Limit on Tax Assessment Translating foreign currency, Translating foreign currency into U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions dollars. 2012 federal tax forms 1040 instructions U U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions citizens, U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions Citizens U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions losses Allocation of, U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions Losses U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions possessions, U. 2012 federal tax forms 1040 instructions S. 2012 federal tax forms 1040 instructions possessions. 2012 federal tax forms 1040 instructions Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. 2012 federal tax forms 1040 instructions , Carryback and Carryover W Wages, Wages completely excluded. 2012 federal tax forms 1040 instructions When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev  Up     Home   More Online Publications