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2012 Form 1040 Ez

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2012 Form 1040 Ez

2012 form 1040 ez Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. 2012 form 1040 ez Tax questions. 2012 form 1040 ez Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. 2012 form 1040 ez irs. 2012 form 1040 ez gov/pub544. 2012 form 1040 ez What's New Direct reporting on Schedule D. 2012 form 1040 ez   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. 2012 form 1040 ez If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. 2012 form 1040 ez For additional information, see Schedule D and Form 8949 in chapter 4. 2012 form 1040 ez Tax rate on net capital gain and qualified dividends. 2012 form 1040 ez   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. 2012 form 1040 ez See Capital Gains Tax Rates in chapter 4. 2012 form 1040 ez Important Reminders Dispositions of U. 2012 form 1040 ez S. 2012 form 1040 ez real property interests by foreign persons. 2012 form 1040 ez  If you are a foreign person or firm and you sell or otherwise dispose of a U. 2012 form 1040 ez S. 2012 form 1040 ez real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). 2012 form 1040 ez Corporations, partnerships, trusts, and estates also may have to withhold on certain U. 2012 form 1040 ez S. 2012 form 1040 ez real property interests they distribute to you. 2012 form 1040 ez You must report these dispositions and distributions and any income tax withheld on your U. 2012 form 1040 ez S. 2012 form 1040 ez income tax return. 2012 form 1040 ez For more information on dispositions of U. 2012 form 1040 ez S. 2012 form 1040 ez real property interests, see Publication 519, U. 2012 form 1040 ez S. 2012 form 1040 ez Tax Guide for Aliens. 2012 form 1040 ez Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. 2012 form 1040 ez Foreign source income. 2012 form 1040 ez  If you are a U. 2012 form 1040 ez S. 2012 form 1040 ez citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. 2012 form 1040 ez S. 2012 form 1040 ez law. 2012 form 1040 ez This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. 2012 form 1040 ez Photographs of missing children. 2012 form 1040 ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 form 1040 ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 form 1040 ez 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. 2012 form 1040 ez Introduction You dispose of property when any of the following occurs. 2012 form 1040 ez You sell property. 2012 form 1040 ez You exchange property for other property. 2012 form 1040 ez Your property is condemned or disposed of under threat of condemnation. 2012 form 1040 ez Your property is repossessed. 2012 form 1040 ez You abandon property. 2012 form 1040 ez You give property away. 2012 form 1040 ez This publication explains the tax rules that apply when you dispose of property. 2012 form 1040 ez It discusses the following topics. 2012 form 1040 ez How to figure a gain or loss. 2012 form 1040 ez Whether your gain or loss is ordinary or capital. 2012 form 1040 ez How to treat your gain or loss when you dispose of business property. 2012 form 1040 ez How to report a gain or loss. 2012 form 1040 ez This publication also explains whether your gain is taxable or your loss is deductible. 2012 form 1040 ez This publication does not discuss certain transactions covered in other IRS publications. 2012 form 1040 ez These include the following. 2012 form 1040 ez Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. 2012 form 1040 ez See chapter 4 of Publication 550, Investment Income and Expenses. 2012 form 1040 ez Sale of your main home. 2012 form 1040 ez See Publication 523, Selling Your Home. 2012 form 1040 ez Installment sales. 2012 form 1040 ez See Publication 537, Installment Sales. 2012 form 1040 ez Transfers of property at death. 2012 form 1040 ez See Publication 559, Survivors, Executors, and Administrators. 2012 form 1040 ez Forms to file. 2012 form 1040 ez   When you dispose of property, you usually will have to file one or more of the following forms. 2012 form 1040 ez Schedule D, Capital Gains and Losses. 2012 form 1040 ez Form 4797, Sales of Business Property. 2012 form 1040 ez Form 8824, Like-Kind Exchanges. 2012 form 1040 ez Form 8949, Sales and Other Dispositions of Capital Assets. 2012 form 1040 ez    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. 2012 form 1040 ez However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. 2012 form 1040 ez Comments and suggestions. 2012 form 1040 ez   We welcome your comments about this publication and your suggestions for future editions. 2012 form 1040 ez   You can send your comments to the following address. 2012 form 1040 ez Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 form 1040 ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 form 1040 ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 form 1040 ez You can also send us comments from www. 2012 form 1040 ez irs. 2012 form 1040 ez gov/formspubs/. 2012 form 1040 ez Click on “More Information ” and then on “Give us feedback. 2012 form 1040 ez ” 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 form 1040 ez Ordering forms and publications. 2012 form 1040 ez   Visit www. 2012 form 1040 ez irs. 2012 form 1040 ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 form 1040 ez Internal Revenue Service 1201 N. 2012 form 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 form 1040 ez   If you have a tax question, check the information available on IRS. 2012 form 1040 ez gov or call 1-800-829-1040. 2012 form 1040 ez We cannot answer tax questions sent to either of the above addresses. 2012 form 1040 ez Prev  Up  Next   Home   More Online Publications
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Understanding your CP259H Notice

We sent you this notice because our records indicate you are a tax-exempt political organization and you did not file a required Form 990/990-EZ, Return of Organization Exempt From Income Tax.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 990 or Form 990-EZ immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

You may want to...


Answers to Common Questions

Which political organizations must file a Form 990 or Form 990-EZ?
A tax-exempt political organization must file Form 990 or 990-EZ if it has gross receipts of $25,000 or more, unless excepted. A political organization that is a qualified state or local political organization must file Form 990 or 990-EZ only if it has gross receipts of $100,000 or more. Political organizations may not submit Form 990-N.

When is Form 990 or Form 990-EZ due?
Form 990 or 990-EZ is due by the 15th day of the 5th month after the end of the tax year. Thus, for a calendar year taxpayer, Form 990 or Form 990-EZ is due on May 15 of the following year. If any due date falls on a Saturday, Sunday or legal holiday, the organization can file the return on the next business day.

Can I get help over the phone?
If you have questions and/or need help completing the form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the political organization resources at Tax Information for Political Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259H, Page 1

Notice CP259H, Page 2

Notice CP259H, Page 3

Notice CP259H, Page 4

Page Last Reviewed or Updated: 29-Mar-2014

The 2012 Form 1040 Ez

2012 form 1040 ez Publication 225 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 2012 form 1040 ez Tax questions. 2012 form 1040 ez Future Developments What's New for 2013 What's New for 2014 Reminders Introduction You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. 2012 form 1040 ez A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. 2012 form 1040 ez It also includes plantations, ranches, ranges, and orchards. 2012 form 1040 ez This publication explains how the federal tax laws apply to farming. 2012 form 1040 ez Use this publication as a guide to figure your taxes and complete your farm tax return. 2012 form 1040 ez If you need more information on a subject, get the specific IRS tax publication covering that subject. 2012 form 1040 ez We refer to many of these free publications throughout this publication. 2012 form 1040 ez See chapter 16 for information on ordering these publications. 2012 form 1040 ez The explanations and examples in this publication reflect the Internal Revenue Service's interpretation of tax laws enacted by Congress, Treasury regulations, and court decisions. 2012 form 1040 ez However, the information given does not cover every situation and is not intended to replace the law or change its meaning. 2012 form 1040 ez This publication covers subjects on which a court may have made a decision more favorable to taxpayers than the interpretation of the Service. 2012 form 1040 ez Until these differing interpretations are resolved by higher court decisions, or in some other way, this publication will continue to present the interpretation of the Service. 2012 form 1040 ez The IRS Mission. 2012 form 1040 ez   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. 2012 form 1040 ez Comments and suggestions. 2012 form 1040 ez   We welcome your comments about this publication and your suggestions for future editions. 2012 form 1040 ez   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2012 form 1040 ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 form 1040 ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 form 1040 ez   You can email us at taxforms@irs. 2012 form 1040 ez gov. 2012 form 1040 ez Please put “Publications Comment” on the subject line. 2012 form 1040 ez You can also send us comments from www. 2012 form 1040 ez irs. 2012 form 1040 ez gov/formspubs/, select “Comment on Tax Forms and Publications” under “More Information. 2012 form 1040 ez ”   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. 2012 form 1040 ez Ordering forms and publications. 2012 form 1040 ez   Visit www. 2012 form 1040 ez irs. 2012 form 1040 ez gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 form 1040 ez Internal Revenue Service 1201 N. 2012 form 1040 ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 form 1040 ez   If you have a tax question, check the information available on IRS. 2012 form 1040 ez gov or call 1-800-829-1040. 2012 form 1040 ez We cannot answer tax questions sent to either of the above addresses. 2012 form 1040 ez Comments on IRS enforcement actions. 2012 form 1040 ez   The Small Business and Agricultural Regulatory Enforcement Ombudsman and 10 Regional Fairness Boards were established to receive comments from small business about federal agency enforcement actions. 2012 form 1040 ez The Ombudsman will annually evaluate the enforcement activities of each agency and rate its responsiveness to small business. 2012 form 1040 ez If you wish to comment on the enforcement actions of the IRS, you can: Call 1-888-734-3247, Fax your comments to 202-481-5719, Write to Office of the National Ombudsman U. 2012 form 1040 ez S. 2012 form 1040 ez Small Business Administration 409 3rd Street, S. 2012 form 1040 ez W. 2012 form 1040 ez  Washington, DC 20416 Send an email to ombudsman@sba. 2012 form 1040 ez gov, or Download the appraisal form at  www. 2012 form 1040 ez sba. 2012 form 1040 ez gov/ombudsman. 2012 form 1040 ez Treasury Inspector General for Tax Administration. 2012 form 1040 ez   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (1-800-877-8339 for TTY/TDD users). 2012 form 1040 ez You can remain anonymous. 2012 form 1040 ez Farm tax classes. 2012 form 1040 ez   Many state Cooperative Extension Services conduct farm tax workshops in conjunction with the IRS. 2012 form 1040 ez Contact your county extension office for more information. 2012 form 1040 ez Rural tax education website. 2012 form 1040 ez   The Rural Tax Education website is a source for information concerning agriculturally related income and deductions and self-employment tax. 2012 form 1040 ez The website is available for farmers and ranchers, other agricultural producers, Extension educators, and any one interested in learning about the tax side of the agricultural community. 2012 form 1040 ez Members of the National Farm Income Tax Extension Committee are contributors for the website and the website is hosted by Utah State University Cooperative Extension. 2012 form 1040 ez You can visit the website at www. 2012 form 1040 ez ruraltax. 2012 form 1040 ez org. 2012 form 1040 ez Future Developments The IRS has created a page on IRS. 2012 form 1040 ez gov for information about Publication 225, at  www. 2012 form 1040 ez irs. 2012 form 1040 ez gov/pub225. 2012 form 1040 ez Information about recent developments affecting Publication 225 will be posted on that page. 2012 form 1040 ez What's New for 2013 The following items highlight a number of administrative and tax law changes for 2013. 2012 form 1040 ez They are discussed in more detail throughout the publication. 2012 form 1040 ez Standard mileage rate. 2012 form 1040 ez  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. 2012 form 1040 ez 5 cents. 2012 form 1040 ez See chapter 4. 2012 form 1040 ez Simplified method for business use of home deduction. 2012 form 1040 ez  The IRS now provides a simplified method to determine your expenses for business use of your home. 2012 form 1040 ez For more information, see Schedule C (Form 1040), Part II, and its instructions. 2012 form 1040 ez See chapter 4. 2012 form 1040 ez Increased section 179 expense deduction dollar limits. 2012 form 1040 ez  The maximum amount you can elect to deduct for most section 179 property you placed in service in 2013 is $500,000. 2012 form 1040 ez This limit is reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. 2012 form 1040 ez See chapter 7. 2012 form 1040 ez Extension of special depreciation allowance for certain qualified property acquired after December 31, 2007. 2012 form 1040 ez  You may be able to take a 50% special depreciation allowance for certain qualified property acquired after December 31, 2007, and placed in service before January 1, 2014. 2012 form 1040 ez See chapter 7. 2012 form 1040 ez Expiration of the 3-year recovery period for certain race horses. 2012 form 1040 ez . 2012 form 1040 ez  The 3-year recovery period for race horses two years old or younger will expire for such horses placed in service after December 31, 2013. 2012 form 1040 ez See chapter 7. 2012 form 1040 ez Tax rates. 2012 form 1040 ez  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. 2012 form 1040 ez 4% to 12. 2012 form 1040 ez 4%. 2012 form 1040 ez As a result, the self-employment tax is increased from 13. 2012 form 1040 ez 3% to 15. 2012 form 1040 ez 3%. 2012 form 1040 ez See chapter 12. 2012 form 1040 ez Maximum net earnings. 2012 form 1040 ez  The maximum net self-employment earnings subject to the social security part (12. 2012 form 1040 ez 4%) of the self-employment tax increased to $113,700 for 2013. 2012 form 1040 ez There is no maximum limit on earnings subject to the Medicare part (2. 2012 form 1040 ez 9%). 2012 form 1040 ez See chapter 12. 2012 form 1040 ez Net investment income tax. 2012 form 1040 ez  For tax years beginning in 2013, individuals, estates, and trusts may be subject to the net investment income tax (NIIT). 2012 form 1040 ez If you are a trader in financial instruments and commodities and required to file Schedule C (Form 1040), your investment income (for purposes of the NIIT) may be reduced by your interest and other investment expenses to the extent those expenses are not used to reduce your self-employment income. 2012 form 1040 ez For information about NIIT and the special rule for traders in financial instruments and commodities, see the Instructions for Form 8960. 2012 form 1040 ez Social Security and Medicare Tax for 2013. 2012 form 1040 ez  The employee tax rate for social security is 6. 2012 form 1040 ez 2%. 2012 form 1040 ez The employer tax rate for social security remains unchanged at 6. 2012 form 1040 ez 2%. 2012 form 1040 ez The social security wage base limit is $113,700. 2012 form 1040 ez The Medicare tax rate is 1. 2012 form 1040 ez 45% each for the employee and employer, unchanged from 2012. 2012 form 1040 ez There is no wage base limit for Medicare tax. 2012 form 1040 ez See chapter 13. 2012 form 1040 ez Additional Medicare Tax. 2012 form 1040 ez  For tax years beginning in 2013, a 0. 2012 form 1040 ez 9% Additional Medicare Tax applies to your Medicare wages, Railroad Tax Act (RRTA) compensation, and self-employment income above a threshold amount. 2012 form 1040 ez Use Form 8959, Additional Medicare Tax, to figure this tax. 2012 form 1040 ez For more information, see the Instructions for Form 8959 and the Instructions for Schedule SE (Form 1040). 2012 form 1040 ez In addition to withholding Medicare tax at 1. 2012 form 1040 ez 45%, you must withhold a 0. 2012 form 1040 ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 form 1040 ez 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. 2012 form 1040 ez Additional Medicare Tax is only imposed on the employee. 2012 form 1040 ez There is no employer share of Additional Medicare Tax. 2012 form 1040 ez 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. 2012 form 1040 ez For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. 2012 form 1040 ez For more information on Additional Medicare Tax, visit IRS. 2012 form 1040 ez gov and enter “Additional Medicare Tax” in the search box. 2012 form 1040 ez See chapter 13. 2012 form 1040 ez Leave-Based donation programs to aid victims of Hurricane Sandy. 2012 form 1040 ez  Under these programs, employees may donate their vacation, sick, or personal leave in exchange for employer cash payments made before January 1, 2014, to qualified tax-exempt organizations providing relief for the victims of Hurricane Sandy. 2012 form 1040 ez The donated leave will not be included in the income or wages of the employee. 2012 form 1040 ez The employer may deduct the cash payments as business expenses or charitable contributions. 2012 form 1040 ez See chapter 13. 2012 form 1040 ez Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans extended. 2012 form 1040 ez  The work opportunity tax credit is now available for eligible unemployed veterans who begin work before January 1, 2014. 2012 form 1040 ez Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 2012 form 1040 ez For more information, visit IRS. 2012 form 1040 ez gov and enter “work opportunity credit” in the search box. 2012 form 1040 ez See chapter 13. 2012 form 1040 ez Estimated tax. 2012 form 1040 ez  For tax years beginning in 2013, the Net Investment Income Tax (NIIT) may need to be included when calculating your estimated tax. 2012 form 1040 ez Also, when figuring your estimated tax, you may need to include the 0. 2012 form 1040 ez 9% Additional Medicare Tax applicable to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above the threshold amount based on your filing status. 2012 form 1040 ez For more information, see Publication 505. 2012 form 1040 ez What's New for 2014 Maximum net earnings. 2012 form 1040 ez  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. 2012 form 1040 ez See chapter 12. 2012 form 1040 ez Social security and Medicare tax for 2014. 2012 form 1040 ez  The employee and employer tax rates for social security and the maximum amount of wages subject to social security tax for 2014 will be discussed in Publication 51 (Circular A), Agricultural Employer's Tax Guide (For use in 2014). 2012 form 1040 ez The Medicare tax rate for 2014 will also be discussed in Publication 51 (Circular A) (For use in 2014). 2012 form 1040 ez There is no limit on the amount of wages subject to Medicare tax. 2012 form 1040 ez See chapter 13. 2012 form 1040 ez Reminders The following reminders and other items may help you file your tax return. 2012 form 1040 ez   IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. 2012 form 1040 ez The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. 2012 form 1040 ez You can use one of the following IRS e-file options. 2012 form 1040 ez Use an authorized IRS e-file provider. 2012 form 1040 ez Use a personal computer. 2012 form 1040 ez Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. 2012 form 1040 ez For details on these fast filing methods, see your income tax package. 2012 form 1040 ez Principal agricultural activity codes. 2012 form 1040 ez  You must enter on line B of Schedule F (Form 1040) a code that identifies your principal agricultural activity. 2012 form 1040 ez It is important to use the correct code because this information will identify market segments of the public for IRS Taxpayer Education programs. 2012 form 1040 ez The U. 2012 form 1040 ez S. 2012 form 1040 ez Census Bureau also uses this information for its economic census. 2012 form 1040 ez See the list of Principal Agricultural Activity Codes on page 2 of Schedule F (Form 1040). 2012 form 1040 ez Publication on employer identification numbers (EIN). 2012 form 1040 ez  Publication 1635, Understanding Your Employer Identification Number, provides general information on employer identification numbers. 2012 form 1040 ez Topics include how to apply for an EIN and how to complete Form SS-4. 2012 form 1040 ez Change of address. 2012 form 1040 ez  If you change your home address, you should use Form 8822, Change of Addres, to notify the IRS. 2012 form 1040 ez If you change your business address, you should use Form 8822-B, Change of Address or Responsible Party — Business, to notify the IRS. 2012 form 1040 ez Be sure to include your suite, room, or other unit number. 2012 form 1040 ez Reportable transactions. 2012 form 1040 ez  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. 2012 form 1040 ez You may have to pay a penalty if you are required to file Form 8886 but do not do so. 2012 form 1040 ez Reportable transactions include (1) transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, (2) transactions offered to you under conditions of confidentiality and for which you paid an advisor a minimum fee, (3) transactions for which you have or a related party has a right to a full or partial refund of fees if all or part of the intended tax consequences from the transaction are not sustained, (4) transactions that result in losses of at least $2 million in any single year or $4 million in any combination of years, and (5) transactions with asset holding periods of 45 days or less and that result in a tax credit of more than $250,000. 2012 form 1040 ez For more information, see the Instructions for Form 8886. 2012 form 1040 ez Form W-4 for 2014. 2012 form 1040 ez  You should make new Forms W-4 available to your employees and encourage them to check their income tax withholding for 2014. 2012 form 1040 ez Those employees who owed a large amount of tax or received a large refund for 2013 may need to submit a new Form W-4. 2012 form 1040 ez See Publication 919, How Do I Adjust My Tax Withholding. 2012 form 1040 ez Form 1099-MISC. 2012 form 1040 ez  Generally, file Form 1099-MISC if you pay at least $600 in rents, services, and other miscellaneous payments in your farming business to an individual (for example, an accountant, an attorney, or a veterinarian) who is not your employee. 2012 form 1040 ez Limited Liability Company (LLC). 2012 form 1040 ez  For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. 2012 form 1040 ez Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 2012 form 1040 ez An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. 2012 form 1040 ez 7701-3. 2012 form 1040 ez See Publication 3402 for more details. 2012 form 1040 ez Photographs of missing children. 2012 form 1040 ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 form 1040 ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 form 1040 ez 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. 2012 form 1040 ez Prev  Up  Next   Home   More Online Publications