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2012 Form 1040

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2012 Form 1040

2012 form 1040 16. 2012 form 1040   Reporting Gains and Losses Table of Contents What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. 2012 form 1040 Exception 2. 2012 form 1040 File Form 1099-B or Form 1099-S with the IRS. 2012 form 1040 Capital Losses Capital Gain Tax Rates What's New Maximum capital gain rates. 2012 form 1040 . 2012 form 1040  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. 2012 form 1040 Introduction This chapter discusses how to report capital gains and losses from sales, exchanges, and other dispositions of investment property on Form 8949 and Schedule D (Form 1040). 2012 form 1040 The discussion includes the following topics. 2012 form 1040 How to report short-term gains and losses. 2012 form 1040 How to report long-term gains and losses. 2012 form 1040 How to figure capital loss carryovers. 2012 form 1040 How to figure your tax on a net capital gain. 2012 form 1040 If you sell or otherwise dispose of property used in a trade or business or for the production of income, see Publication 544, Sales and Other Dispositions of Assets, before completing Schedule D (Form 1040). 2012 form 1040 Useful Items - You may want to see: Publication 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses Form (and Instructions) 4797 Sales of Business Property 6252 Installment Sale Income 8582 Passive Activity Loss Limitations 8949 Sales and Other Dispositions of Capital Assets Schedule D (Form 1040) Capital Gains and Losses Reporting Capital Gains and Losses Generally, report capital gains and losses on Form 8949. 2012 form 1040 Complete Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D (Form 1040). 2012 form 1040 Use Form 8949 to report: The sale or exchange of a capital asset not reported on another form or schedule; Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit; and Nonbusiness bad debts. 2012 form 1040 Use Schedule D (Form 1040): To figure the overall gain or loss from transactions reported on Form 8949; To report a gain from Form 6252 or Part I of Form 4797; To report a gain or loss from Form 4684, 6781, or 8824; To report capital gain distributions not reported directly on Form 1040 or Form 1040A; To report a capital loss carryover from the previous tax year to the current tax year; To report your share of a gain or (loss) from a partnership, S corporation, estate, or trust; To report transactions reported to you on a Form 1099-B (or substitute statement) showing basis was reported to the IRS and to which none of the Form 8949 adjustments or codes apply; and To report undistributed long-term capital gains from Form 2439. 2012 form 1040 On Form 8949, enter all sales and exchanges of capital assets, including stocks, bonds, etc. 2012 form 1040 , and real estate (if not reported on Form 4684, 4797, 6252, 6781, 8824, or line 1a or 8a of Schedule D). 2012 form 1040 Include these transactions even if you did not receive a Form 1099-B or 1099-S (or substitute statement) for the transaction. 2012 form 1040 Report short-term gains or losses in Part I. 2012 form 1040 Report long-term gains or losses in Part II. 2012 form 1040 Use as many Forms 8949 as you need. 2012 form 1040 Exceptions to filing Form 8949 and Schedule D (Form 1040). 2012 form 1040   There are certain situations where you may not have to file Form 8949 and/or Schedule D (Form 1040). 2012 form 1040 Exception 1. 2012 form 1040   You do not have to file Form 8949 or Schedule D (Form 1040) if you have no capital losses and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements). 2012 form 1040 (If any Form(s) 1099-DIV (or substitute statements) you receive have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain), you do not qualify for this exception. 2012 form 1040 ) If you qualify for this exception, report your capital gain distributions directly on line 13 of Form 1040 (and check the box on line 13). 2012 form 1040 Also use the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 instructions to figure your tax. 2012 form 1040 You can report your capital gain distributions on line 10 of Form 1040A, instead of on Form 1040, if none of the Forms 1099-DIV (or substitute statements) you received have an amount in box 2b, 2c, or 2d, and you do not have to file Form 1040. 2012 form 1040 Exception 2. 2012 form 1040   You must file Schedule D (Form 1040), but generally do not have to file Form 8949, if Exception 1 does not apply and your only capital gains and losses are: Capital gain distributions; A capital loss carryover; A gain from Form 2439 or 6252 or Part I of Form 4797; A gain or loss from Form 4684, 6781, or 8824; A gain or loss from a partnership, S corporation, estate, or trust; or Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows the basis was reported to the IRS and for which you do not need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949. 2012 form 1040 Installment sales. 2012 form 1040   You cannot use the installment method to report a gain from the sale of stock or securities traded on an established securities market. 2012 form 1040 You must report the entire gain in the year of sale (the year in which the trade date occurs). 2012 form 1040 Passive activity gains and losses. 2012 form 1040    If you have gains or losses from a passive activity, you may also have to report them on Form 8582. 2012 form 1040 In some cases, the loss may be limited under the passive activity rules. 2012 form 1040 Refer to Form 8582 and its instructions for more information about reporting capital gains and losses from a passive activity. 2012 form 1040 Form 1099-B transactions. 2012 form 1040   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B or substitute statement from the broker. 2012 form 1040 Use the Form 1099-B or the substitute statement to complete Form 8949. 2012 form 1040 If you sold a covered security in 2013, your broker should send you a Form 1099-B (or substitute statement) that shows your basis. 2012 form 1040 This will help you complete Form 8949. 2012 form 1040 Generally, a covered security is a security you acquired after 2010. 2012 form 1040   Report the gross proceeds shown in box 2a of Form 1099-B as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. 2012 form 1040 However, if the broker advises you, in box 2a of Form 1099-B, that gross proceeds (sales price) less commissions and option premiums were reported to the IRS, enter that net sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. 2012 form 1040    Include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). 2012 form 1040 If you include an expense of sale in column (g), enter “E” in column (f). 2012 form 1040 Form 1099-CAP transactions. 2012 form 1040   If a corporation in which you own stock has had a change in control or a substantial change in capital structure, you should receive Form 1099-CAP or a substitute statement from the corporation. 2012 form 1040 Use the Form 1099-CAP or substitute statement to fill in Form 8949. 2012 form 1040 If your computations show that you would have a loss because of the change, do not enter any amounts on Form 8949 or Schedule D (Form 1040). 2012 form 1040 You cannot claim a loss on Schedule D (Form 1040) as a result of this transaction. 2012 form 1040   Report the aggregate amount received shown in box 2 of Form 1099-CAP as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. 2012 form 1040 Form 1099-S transactions. 2012 form 1040   If you sold or traded reportable real estate, you generally should receive from the real estate reporting person a Form 1099-S showing the gross proceeds. 2012 form 1040    “Reportable real estate” is defined as any present or future ownership interest in any of the following: Improved or unimproved land, including air space; Inherently permanent structures, including any residential, commercial, or industrial building; A condominium unit and its accessory fixtures and common elements, including land; and Stock in a cooperative housing corporation (as defined in section 216 of the Internal Revenue Code). 2012 form 1040   A “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. 2012 form 1040   Your Form 1099-S will show the gross proceeds from the sale or exchange in box 2. 2012 form 1040 See the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040) for how to report these transactions and include them in Part I or Part II of Form 8949 as appropriate. 2012 form 1040 However, report like-kind exchanges on Form 8824 instead. 2012 form 1040   It is unlawful for any real estate reporting person to separately charge you for complying with the requirement to file Form 1099-S. 2012 form 1040 Nominees. 2012 form 1040   If you receive gross proceeds as a nominee (that is, the gross proceeds are in your name but actually belong to someone else), see the Instructions for Form 8949 for how to report these amounts on Form 8949. 2012 form 1040 File Form 1099-B or Form 1099-S with the IRS. 2012 form 1040   If you received gross proceeds as a nominee in 2013, you must file a Form 1099-B or Form 1099-S for those proceeds with the IRS. 2012 form 1040 Send the Form 1099-B or Form 1099-S with a Form 1096, Annual Summary and Transmittal of U. 2012 form 1040 S. 2012 form 1040 Information Returns, to your Internal Revenue Service Center by February 28, 2014 (March 31, 2014, if you file Form 1099-B or Form 1099-S electronically). 2012 form 1040 Give the actual owner of the proceeds Copy B of the Form 1099-B or Form 1099-S by February 18, 2014. 2012 form 1040 On Form 1099-B, you should be listed as the “Payer. 2012 form 1040 ” The other owner should be listed as the “Recipient. 2012 form 1040 ” On Form 1099-S, you should be listed as the “Filer. 2012 form 1040 ” The other owner should be listed as the “Transferor. 2012 form 1040 ” You do not have to file a Form 1099-B or Form 1099-S to show proceeds for your spouse. 2012 form 1040 For more information about the reporting requirements and the penalties for failure to file (or furnish) certain information returns, see the General Instructions for Certain Information Returns. 2012 form 1040 If you are filing electronically see Publication 1220. 2012 form 1040 Sale of property bought at various times. 2012 form 1040   If you sell a block of stock or other property that you bought at various times, report the short-term gain or loss from the sale on one row in Part I of Form 8949, and the long-term gain or loss on one row in Part II of Form 8949. 2012 form 1040 Write “Various” in column (b) for the “Date acquired. 2012 form 1040 ” Sale expenses. 2012 form 1040    On Form 8949, include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). 2012 form 1040 If you include an expense of sale in column (g), enter “E” in column (f). 2012 form 1040   For more information about adjustments to basis, see chapter 13. 2012 form 1040 Short-term gains and losses. 2012 form 1040   Capital gain or loss on the sale or trade of investment property held 1 year or less is a short-term capital gain or loss. 2012 form 1040 You report it in Part I of Form 8949. 2012 form 1040   You combine your share of short-term capital gain or loss from partnerships, S corporations, estates, and trusts, and any short-term capital loss carryover, with your other short-term capital gains and losses to figure your net short-term capital gain or loss on line 7 of Schedule D (Form 1040). 2012 form 1040 Long-term gains and losses. 2012 form 1040    A capital gain or loss on the sale or trade of investment property held more than 1 year is a long-term capital gain or loss. 2012 form 1040 You report it in Part II of Form 8949. 2012 form 1040   You report the following in Part II of Schedule D (Form 1040): Undistributed long-term capital gains from a mutual fund (or other regulated investment company) or real estate investment trust (REIT); Your share of long-term capital gains or losses from partnerships, S corporations, estates, and trusts; All capital gain distributions from mutual funds and REITs not reported directly on line 10 of Form 1040A or line 13 of Form 1040; and Long-term capital loss carryovers. 2012 form 1040    The result after combining these items with your other long-term capital gains and losses is your net long-term capital gain or loss (Schedule D (Form 1040), line 15). 2012 form 1040 Total net gain or loss. 2012 form 1040   To figure your total net gain or loss, combine your net short-term capital gain or loss (Schedule D (Form 1040), line 7) with your net long-term capital gain or loss (Schedule D (Form 1040), line 15). 2012 form 1040 Enter the result on Schedule D (Form 1040), Part III, line 16. 2012 form 1040 If your losses are more than your gains, see Capital Losses , next. 2012 form 1040 If both lines 15 and 16 of your Schedule D (Form 1040) are gains and your taxable income on your Form 1040 is more than zero, see Capital Gain Tax Rates , later. 2012 form 1040 Capital Losses If your capital losses are more than your capital gains, you can claim a capital loss deduction. 2012 form 1040 Report the amount of the deduction on line 13 of Form 1040, in parentheses. 2012 form 1040 Limit on deduction. 2012 form 1040   Your allowable capital loss deduction, figured on Schedule D (Form 1040), is the lesser of: $3,000 ($1,500 if you are married and file a separate return); or Your total net loss as shown on line 16 of Schedule D (Form 1040). 2012 form 1040   You can use your total net loss to reduce your income dollar for dollar, up to the $3,000 limit. 2012 form 1040 Capital loss carryover. 2012 form 1040   If you have a total net loss on line 16 of Schedule D (Form 1040) that is more than the yearly limit on capital loss deductions, you can carry over the unused part to the next year and treat it as if you had incurred it in that next year. 2012 form 1040 If part of the loss is still unused, you can carry it over to later years until it is completely used up. 2012 form 1040   When you figure the amount of any capital loss carryover to the next year, you must take the current year's allowable deduction into account, whether or not you claimed it and whether or not you filed a return for the current year. 2012 form 1040   When you carry over a loss, it remains long term or short term. 2012 form 1040 A long-term capital loss you carry over to the next tax year will reduce that year's long-term capital gains before it reduces that year's short-term capital gains. 2012 form 1040 Figuring your carryover. 2012 form 1040   The amount of your capital loss carryover is the amount of your total net loss that is more than the lesser of: Your allowable capital loss deduction for the year; or Your taxable income increased by your allowable capital loss deduction for the year and your deduction for personal exemptions. 2012 form 1040   If your deductions are more than your gross income for the tax year, use your negative taxable income in computing the amount in item (2). 2012 form 1040    Complete the Capital Loss Carryover Worksheet in the Instructions for Schedule D or Publication 550 to determine the part of your capital loss that you can carry over. 2012 form 1040 Example. 2012 form 1040 Bob and Gloria sold securities in 2013. 2012 form 1040 The sales resulted in a capital loss of $7,000. 2012 form 1040 They had no other capital transactions. 2012 form 1040 Their taxable income was $26,000. 2012 form 1040 On their joint 2013 return, they can deduct $3,000. 2012 form 1040 The unused part of the loss, $4,000 ($7,000 − $3,000), can be carried over to 2014. 2012 form 1040 If their capital loss had been $2,000, their capital loss deduction would have been $2,000. 2012 form 1040 They would have no carryover. 2012 form 1040 Use short-term losses first. 2012 form 1040   When you figure your capital loss carryover, use your short-term capital losses first, even if you incurred them after a long-term capital loss. 2012 form 1040 If you have not reached the limit on the capital loss deduction after using the short-term capital losses, use the long-term capital losses until you reach the limit. 2012 form 1040 Decedent's capital loss. 2012 form 1040    A capital loss sustained by a decedent during his or her last tax year (or carried over to that year from an earlier year) can be deducted only on the final income tax return filed for the decedent. 2012 form 1040 The capital loss limits discussed earlier still apply in this situation. 2012 form 1040 The decedent's estate cannot deduct any of the loss or carry it over to following years. 2012 form 1040 Joint and separate returns. 2012 form 1040   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. 2012 form 1040 However, if you and your spouse once filed a joint return and are now filing separate returns, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. 2012 form 1040 Capital Gain Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. 2012 form 1040 These lower rates are called the maximum capital gain rates. 2012 form 1040 The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. 2012 form 1040 For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. 2012 form 1040 See Table 16-1 for details. 2012 form 1040 If you figure your tax using the maximum capital gain rate and the regular tax computation results in a lower tax, the regular tax computation applies. 2012 form 1040 Example. 2012 form 1040 All of your net capital gain is from selling collectibles, so the capital gain rate would be 28%. 2012 form 1040 If you are otherwise subject to a rate lower than 28%, the 28% rate does not apply. 2012 form 1040 Investment interest deducted. 2012 form 1040   If you claim a deduction for investment interest, you may have to reduce the amount of your net capital gain that is eligible for the capital gain tax rates. 2012 form 1040 Reduce it by the amount of the net capital gain you choose to include in investment income when figuring the limit on your investment interest deduction. 2012 form 1040 This is done on the Schedule D Tax Worksheet or the Qualified Dividends and Capital Gain Tax Worksheet. 2012 form 1040 For more information about the limit on investment interest, see Interest Expenses in chapter 3 of Publication 550. 2012 form 1040 Table 16-1. 2012 form 1040 What Is Your Maximum Capital Gain Rate? IF your net capital gain is from . 2012 form 1040 . 2012 form 1040 . 2012 form 1040 THEN your  maximum capital gain rate is . 2012 form 1040 . 2012 form 1040 . 2012 form 1040 a collectibles gain 28% an eligible gain on qualified small business stock minus the section 1202 exclusion 28% an unrecaptured section 1250 gain 25% other gain1 and the regular tax rate that would apply is 39. 2012 form 1040 6% 20% other gain1 and the regular tax rate that would apply is 25%, 28%, 33%, or 35% 15% other gain1 and the regular tax rate that would apply is 10% or 15% 0% 1 Other gain means any gain that is not collectibles gain, gain on qualified small business stock, or unrecaptured section 1250 gain. 2012 form 1040     Collectibles gain or loss. 2012 form 1040   This is gain or loss from the sale or trade of a work of art, rug, antique, metal (such as gold, silver, and platinum bullion), gem, stamp, coin, or alcoholic beverage held more than 1 year. 2012 form 1040   Collectibles gain includes gain from sale of an interest in a partnership, S corporation, or trust due to unrealized appreciation of collectibles. 2012 form 1040 Gain on qualified small business stock. 2012 form 1040    If you realized a gain from qualified small business stock that you held more than 5 years, you generally can exclude some or all of your gain under section 1202. 2012 form 1040 The eligible gain minus your section 1202 exclusion is a 28% rate gain. 2012 form 1040 See Gains on Qualified Small Business Stock in chapter 4 of Publication 550. 2012 form 1040 Unrecaptured section 1250 gain. 2012 form 1040    Generally, this is any part of your capital gain from selling section 1250 property (real property) that is due to depreciation (but not more than your net section 1231 gain), reduced by any net loss in the 28% group. 2012 form 1040 Use the Unrecaptured Section 1250 Gain Worksheet in the Schedule D (Form 1040) instructions to figure your unrecaptured section 1250 gain. 2012 form 1040 For more information about section 1250 property and section 1231 gain, see chapter 3 of Publication 544. 2012 form 1040 Tax computation using maximum capital gain rates. 2012 form 1040   Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet (whichever applies) to figure your tax if you have qualified dividends or net capital gain. 2012 form 1040 You have net capital gain if Schedule D (Form 1040), lines 15 and 16, are both gains. 2012 form 1040 Schedule D Tax Worksheet. 2012 form 1040   Use the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions to figure your tax if: You have to file Schedule D (Form 1040); and Schedule D (Form 1040), line 18 (28% rate gain) or line 19 (unrecaptured section 1250 gain), is more than zero. 2012 form 1040 Qualified Dividends and Capital Gain Tax Worksheet. 2012 form 1040   If you do not have to use the Schedule D Tax Worksheet (as explained above) and any of the following apply, use the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040 or Form 1040A (whichever you file) to figure your tax. 2012 form 1040 You received qualified dividends. 2012 form 1040 (See Qualified Dividends in chapter 8. 2012 form 1040 ) You do not have to file Schedule D (Form 1040) and you received capital gain distributions. 2012 form 1040 (See Exceptions to filing Form 8949 and Schedule D (Form 1040) , earlier. 2012 form 1040 ) Schedule D (Form 1040), lines 15 and 16, are both more than zero. 2012 form 1040 Alternative minimum tax. 2012 form 1040   These capital gain rates are also used in figuring alternative minimum tax. 2012 form 1040 Prev  Up  Next   Home   More Online Publications
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The 2012 Form 1040

2012 form 1040 3. 2012 form 1040   Gifts Table of Contents If you give gifts in the course of your trade or business, you can deduct all or part of the cost. 2012 form 1040 This chapter explains the limits and rules for deducting the costs of gifts. 2012 form 1040 $25 limit. 2012 form 1040   You can deduct no more than $25 for business gifts you give directly or indirectly to each person during your tax year. 2012 form 1040 A gift to a company that is intended for the eventual personal use or benefit of a particular person or a limited class of people will be considered an indirect gift to that particular person or to the individuals within that class of people who receive the gift. 2012 form 1040   If you give a gift to a member of a customer's family, the gift is generally considered to be an indirect gift to the customer. 2012 form 1040 This rule does not apply if you have a bona fide, independent business connection with that family member and the gift is not intended for the customer's eventual use. 2012 form 1040   If you and your spouse both give gifts, both of you are treated as one taxpayer. 2012 form 1040 It does not matter whether you have separate businesses, are separately employed, or whether each of you has an independent connection with the recipient. 2012 form 1040 If a partnership gives gifts, the partnership and the partners are treated as one taxpayer. 2012 form 1040 Example. 2012 form 1040 Bob Jones sells products to Local Company. 2012 form 1040 He and his wife, Jan, gave Local Company three gourmet gift baskets to thank them for their business. 2012 form 1040 They paid $80 for each gift basket, or $240 total. 2012 form 1040 Three of Local Company's executives took the gift baskets home for their families' use. 2012 form 1040 Bob and Jan have no independent business relationship with any of the executives' other family members. 2012 form 1040 They can deduct a total of $75 ($25 limit × 3) for the gift baskets. 2012 form 1040 Incidental costs. 2012 form 1040   Incidental costs, such as engraving on jewelry, or packaging, insuring, and mailing, are generally not included in determining the cost of a gift for purposes of the $25 limit. 2012 form 1040   A cost is incidental only if it does not add substantial value to the gift. 2012 form 1040 For example, the cost of gift wrapping is an incidental cost. 2012 form 1040 However, the purchase of an ornamental basket for packaging fruit is not an incidental cost if the value of the basket is substantial compared to the value of the fruit. 2012 form 1040 Exceptions. 2012 form 1040   The following items are not considered gifts for purposes of the $25 limit. 2012 form 1040 An item that costs $4 or less and: Has your name clearly and permanently imprinted on the gift, and Is one of a number of identical items you widely distribute. 2012 form 1040 Examples include pens, desk sets, and plastic bags and cases. 2012 form 1040 Signs, display racks, or other promotional material to be used on the business premises of the recipient. 2012 form 1040    Figure B. 2012 form 1040 When Are Transportation Expenses Deductible? Most employees and self-employed persons can use this chart. 2012 form 1040 (Do not use this chart if your home is your principal place of business. 2012 form 1040 See Office in the home . 2012 form 1040 ) Please click here for the text description of the image. 2012 form 1040 Figure B. 2012 form 1040 When Are Local Transportation Expenses Deductible?TAs for Figure B are: Reg 1. 2012 form 1040 162-1(a); RR 55–109; RR 94–47 Gift or entertainment. 2012 form 1040   Any item that might be considered either a gift or entertainment generally will be considered entertainment. 2012 form 1040 However, if you give a customer packaged food or beverages you intend the customer to use at a later date, treat it as a gift. 2012 form 1040    If you give a customer tickets to a theater performance or sporting event and you do not go with the customer to the performance or event, you have a choice. 2012 form 1040 You can treat the cost of the tickets as either a gift expense or an entertainment expense, whichever is to your advantage. 2012 form 1040   You can change your treatment of the tickets at a later date by filing an amended return. 2012 form 1040 Generally, an amended return must be filed within 3 years from the date the original return was filed or within 2 years from the time the tax was paid, whichever is later. 2012 form 1040    If you go with the customer to the event, you must treat the cost of the tickets as an entertainment expense. 2012 form 1040 You cannot choose, in this case, to treat the cost of the tickets as a gift expense. 2012 form 1040 Prev  Up  Next   Home   More Online Publications