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2012 Income Tax Filing

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2012 Income Tax Filing

2012 income tax filing Index C Change in classification Disregarded entity to corporation, Subsequent Elections Disregarded entity to partnership, Change in default classification. 2012 income tax filing , Subsequent Elections Partnership to corporation, Subsequent Elections Partnership to disregarded entity, Change in default classification. 2012 income tax filing , Subsequent Elections Recognition of gain or loss, Change in default classification. 2012 income tax filing , Change in default classification. 2012 income tax filing , Subsequent Elections Classification as a corporation, LLCs Classified as Corporations Classification as a Disregarded Entity, LLCs Classified as Disregarded Entities Classification as a Partnership, LLCs Classified as Partnerships Classification Election, LLCs Classified as Corporations Classification of an LLC Default classification, Classification of an LLC Elected classification, Classification of an LLC Comments on publication, Comments and suggestions. 2012 income tax filing E Employer identification number (see Taxpayer identification number) Employment tax, Employment tax and certain excise taxes. 2012 income tax filing Excise taxes, Employment tax and certain excise taxes. 2012 income tax filing I Information, How to get more, How To Get More Information S Self-employment tax, Self-employment tax rule for disregarded entity LLCs. 2012 income tax filing Small Business Administration, Small Business Administration Social security number (see Taxpayer identification number) Subchapter S election, LLCs Classified as Corporations Suggestions for publication, Comments and suggestions. 2012 income tax filing T Tax help (see Information, How to get more) Taxpayer Advocate, Contacting your Taxpayer Advocate. 2012 income tax filing Taxpayer identification number, Taxpayer identification number. 2012 income tax filing Prev  Up     Home   More Online Publications

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Tax Fraud Alerts

 

IRS Wants You to Know About Schemes, Scams and Cons
"If it sounds too good to be true, it probably is!" Don't become a victim to any scheme that offers instant wealth or exemption from your obligation as a United States citizen to file tax returns and/or pay taxes. Some of these schemes can literally cost you your life savings. Others can result in your prosecution and imprisonment if you knowingly participate in them.

Abusive Return Preparer
Taxpayers should be very careful when choosing a tax preparer. While most preparers provide excellent service to their clients, a few unscrupulous return preparers file false and fraudulent tax returns and ultimately defraud their clients. It is important to know that even if someone else prepares your return, you are ultimately responsible for all the information on the tax return.

 

Abusive Tax Schemes
Abusive tax scheme originally took the structure of fraudulent domestic and foreign trust arrangements. However, these schemes have evolved into sophisticated arrangements to give the appearance that taxpayers are not in control of their money. However, the taxpayers receive their funds through debit/credit cards or fictitious loans. These schemes often involve offshore banking and sometimes establish scam corporations or entities.

 

Nonfiler Enforcement
There have always been individuals who, for a variety of reasons, argue taxes are voluntary or illegal.  The courts have repeatedly rejected their arguments as frivolous and routinely impose financial penalties for raising such frivolous arguments.  Take the time to learn the truth about frivolous tax arguments.

 

All Program and Emphasis Areas for Criminal Investigation
Criminal Investigation has categorized their investigative cases into specific program and emphasis areas of fraud. Examples of case summaries written from public record documents where cases were prosecuted can be viewed on the various program and emphasis area web pages.



Tax Scams - How to Report Them
To help the public recognize and avoid abusive tax schemes, the IRS offers an abundance of educational materials. Participating in an illegal scheme to avoid paying taxes can result in imprisonment and fines, as well as the repayment of taxes owed with penalties and interest. Education is the best way to avoid the pitfalls of these “too good to be true” tax scams.
 



Criminal Investigation (CI) Home Page

Report Suspected Tax Fraud Activity!
 

Page Last Reviewed or Updated: 24-Mar-2014

The 2012 Income Tax Filing

2012 income tax filing Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. 2012 income tax filing It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). 2012 income tax filing The maximum amount you can claim for the credit is $1,000 for each qualifying child. 2012 income tax filing Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. 2012 income tax filing S. 2012 income tax filing citizen, a U. 2012 income tax filing S. 2012 income tax filing national, or a U. 2012 income tax filing S. 2012 income tax filing resident alien. 2012 income tax filing For more information, see Publication 519, U. 2012 income tax filing S. 2012 income tax filing Tax Guide for Aliens. 2012 income tax filing If the child was adopted, see Adopted child , later. 2012 income tax filing For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). 2012 income tax filing Example. 2012 income tax filing Your 10-year-old nephew lives in Mexico and qualifies as your dependent. 2012 income tax filing Because he is not a U. 2012 income tax filing S. 2012 income tax filing citizen, U. 2012 income tax filing S. 2012 income tax filing national, or U. 2012 income tax filing S. 2012 income tax filing resident alien, he is not a qualifying child for the child tax credit. 2012 income tax filing Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). 2012 income tax filing   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). 2012 income tax filing   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. 2012 income tax filing To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. 2012 income tax filing For more information about the substantial presence test, see Publication 519, U. 2012 income tax filing S. 2012 income tax filing Tax Guide for Aliens. 2012 income tax filing Adopted child. 2012 income tax filing   An adopted child is always treated as your own child. 2012 income tax filing An adopted child includes a child lawfully placed with you for legal adoption. 2012 income tax filing   If you are a U. 2012 income tax filing S. 2012 income tax filing citizen or U. 2012 income tax filing S. 2012 income tax filing national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. 2012 income tax filing Exceptions to time lived with you. 2012 income tax filing    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. 2012 income tax filing Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 2012 income tax filing   There are also exceptions for kidnapped children and children of divorced or separated parents. 2012 income tax filing For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 2012 income tax filing Qualifying child of more than one person. 2012 income tax filing   A special rule applies if your qualifying child is the qualifying child of more than one person. 2012 income tax filing For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 2012 income tax filing Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 2012 income tax filing The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. 2012 income tax filing If this amount is zero, you cannot take this credit because there is no tax to reduce. 2012 income tax filing But you may be able to take the additional child tax credit. 2012 income tax filing See Additional Child Tax Credit, later. 2012 income tax filing Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 2012 income tax filing Married filing jointly – $110,000. 2012 income tax filing Single, head of household, or qualifying widow(er) – $75,000. 2012 income tax filing Married filing separately – $55,000. 2012 income tax filing Modified AGI. 2012 income tax filing   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. 2012 income tax filing Any amount excluded from income because of the exclusion of income from Puerto Rico. 2012 income tax filing On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 2012 income tax filing ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 2012 income tax filing Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 2012 income tax filing Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 2012 income tax filing Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 2012 income tax filing   If you do not have any of the above, your modified AGI is the same as your AGI. 2012 income tax filing AGI. 2012 income tax filing   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 2012 income tax filing Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. 2012 income tax filing You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. 2012 income tax filing You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 2012 income tax filing Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. 2012 income tax filing Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. 2012 income tax filing Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. 2012 income tax filing For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. 2012 income tax filing Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 2012 income tax filing The additional child tax credit may give you a refund even if you do not owe any tax. 2012 income tax filing How to claim the additional child tax credit. 2012 income tax filing   To claim the additional child tax credit, follow the steps below. 2012 income tax filing Make sure you figured the amount, if any, of your child tax credit. 2012 income tax filing If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. 2012 income tax filing If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. 2012 income tax filing Child Tax Credit Worksheet This image is too large to be displayed in the current screen. 2012 income tax filing Please click the link to view the image. 2012 income tax filing Child tax worksheet - page 1. 2012 income tax filing Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. 2012 income tax filing Please click the link to view the image. 2012 income tax filing Child tax worksheet - page 2. 2012 income tax filing Line 11 Worksheet This image is too large to be displayed in the current screen. 2012 income tax filing Please click the link to view the image. 2012 income tax filing Line 11 worksheet - page 1. 2012 income tax filing Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. 2012 income tax filing Please click the link to view the image. 2012 income tax filing Line 11 worksheet - page 2. 2012 income tax filing 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. 2012 income tax filing  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 2012 income tax filing  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. 2012 income tax filing     1. 2012 income tax filing a. 2012 income tax filing Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. 2012 income tax filing     b. 2012 income tax filing Enter the amount of any nontaxable combat pay received. 2012 income tax filing Also enter this amount on Schedule 8812, line 4b. 2012 income tax filing This amount should be shown in Form(s) W-2, box 12, with code Q. 2012 income tax filing 1b. 2012 income tax filing       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. 2012 income tax filing Otherwise, skip lines 2a through 2e and go to line 3. 2012 income tax filing     2. 2012 income tax filing a. 2012 income tax filing Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. 2012 income tax filing     b. 2012 income tax filing Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 2012 income tax filing * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 2012 income tax filing Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. 2012 income tax filing Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. 2012 income tax filing     c. 2012 income tax filing Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. 2012 income tax filing * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 2012 income tax filing Do not include on this line any amounts exempt from self-employment tax 2c. 2012 income tax filing         d. 2012 income tax filing If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. 2012 income tax filing Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. 2012 income tax filing         e. 2012 income tax filing If line 2c is a profit, enter the smaller of line 2c or line 2d. 2012 income tax filing If line 2c is a (loss), enter the (loss) from line 2c. 2012 income tax filing 2e. 2012 income tax filing   3. 2012 income tax filing Combine lines 1a, 1b, 2a, 2b, and 2e. 2012 income tax filing If zero or less, stop. 2012 income tax filing Do not complete the rest of this worksheet. 2012 income tax filing Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. 2012 income tax filing   4. 2012 income tax filing Enter any amount included on line 1a that is:               a. 2012 income tax filing A scholarship or fellowship grant not reported on Form W-2 4a. 2012 income tax filing         b. 2012 income tax filing For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. 2012 income tax filing         c. 2012 income tax filing A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). 2012 income tax filing This amount may be shown in box 11 of your Form W-2. 2012 income tax filing If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 2012 income tax filing 4c. 2012 income tax filing       5. 2012 income tax filing a. 2012 income tax filing Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. 2012 income tax filing Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. 2012 income tax filing             b. 2012 income tax filing Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. 2012 income tax filing 5b. 2012 income tax filing             c. 2012 income tax filing Subtract line 5b from line 5a 5c. 2012 income tax filing       6. 2012 income tax filing Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. 2012 income tax filing       7. 2012 income tax filing Add lines 4a through 4c, 5c, and 6 7. 2012 income tax filing   8. 2012 income tax filing Subtract line 7 from line 3 8. 2012 income tax filing       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. 2012 income tax filing If you were sent here from Schedule 8812, enter this amount on line 4a of that form. 2012 income tax filing     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. 2012 income tax filing Put your name and social security number on Schedule SE and attach it to your return. 2012 income tax filing                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. 2012 income tax filing  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 2012 income tax filing               1. 2012 income tax filing a. 2012 income tax filing Enter the amount from Form 1040A, line 7 1a. 2012 income tax filing         b. 2012 income tax filing Enter the amount of any nontaxable combat pay received. 2012 income tax filing Also enter this amount on Schedule 8812, line 4b. 2012 income tax filing This amount should be shown in Form(s) W-2, box 12, with code Q. 2012 income tax filing 1b. 2012 income tax filing         c. 2012 income tax filing Add lines 1a and 1b. 2012 income tax filing     1c. 2012 income tax filing   2. 2012 income tax filing Enter any amount included on line 1a that is:           a. 2012 income tax filing A scholarship or fellowship grant not reported on Form W-2 2a. 2012 income tax filing         b. 2012 income tax filing For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. 2012 income tax filing         c. 2012 income tax filing A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). 2012 income tax filing This amount may be shown in box 11 of your Form W-2. 2012 income tax filing If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. 2012 income tax filing       3. 2012 income tax filing Add lines 2a through 2c 3. 2012 income tax filing   4. 2012 income tax filing Subtract line 3 from line 1c. 2012 income tax filing Enter the result here and on line 2 of the Line 11 Worksheet 4. 2012 income tax filing                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. 2012 income tax filing Social security tax, Medicare tax, and Additional Medicare Tax on wages. 2012 income tax filing 1. 2012 income tax filing Enter the social security tax withheld (Form(s) W-2, box 4) 1. 2012 income tax filing   2. 2012 income tax filing Enter the Medicare tax withheld (Form(s) W-2, box 6). 2012 income tax filing Box 6 includes any Additional Medicare Tax 2. 2012 income tax filing   3. 2012 income tax filing Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. 2012 income tax filing   4. 2012 income tax filing Add lines 1, 2, and 3 4. 2012 income tax filing   5. 2012 income tax filing Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. 2012 income tax filing   6. 2012 income tax filing Subtract line 5 from line 4 6. 2012 income tax filing   Additional Medicare Tax on Self-Employment Income. 2012 income tax filing 7. 2012 income tax filing Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. 2012 income tax filing   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). 2012 income tax filing Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. 2012 income tax filing Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. 2012 income tax filing 8. 2012 income tax filing Enter the Tier 1 tax (Form(s) W-2, box 14) 8. 2012 income tax filing   9. 2012 income tax filing Enter the Medicare tax (Form(s) W-2, box 14) 9. 2012 income tax filing   10. 2012 income tax filing Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). 2012 income tax filing Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. 2012 income tax filing   11. 2012 income tax filing Add lines 8, 9, and 10 11. 2012 income tax filing   12. 2012 income tax filing Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. 2012 income tax filing   13. 2012 income tax filing Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. 2012 income tax filing   14. 2012 income tax filing Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). 2012 income tax filing Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. 2012 income tax filing   15. 2012 income tax filing Add lines 12, 13, and 14 15. 2012 income tax filing   Line 6 amount 16. 2012 income tax filing Add lines 6, 7, 11, and 15. 2012 income tax filing Enter here and on line 6 of the Line 11 Worksheet. 2012 income tax filing 16. 2012 income tax filing   Paperwork Reduction Act Notice. 2012 income tax filing   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. 2012 income tax filing You are required to give us the information if requested. 2012 income tax filing We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. 2012 income tax filing   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. 2012 income tax filing Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. 2012 income tax filing Generally, tax returns and return information are confidential, as required by section 6103. 2012 income tax filing   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. 2012 income tax filing For the estimated averages, see the instructions for your income tax return. 2012 income tax filing   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. 2012 income tax filing See Comments and suggestions , earlier. 2012 income tax filing How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2012 income tax filing Free help with your tax return. 2012 income tax filing   You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 income tax filing The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 income tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 income tax filing Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2012 income tax filing In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2012 income tax filing To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 income tax filing gov, download the IRS2Go app, or call 1-800-906-9887. 2012 income tax filing   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 income tax filing To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 income tax filing aarp. 2012 income tax filing org/money/taxaide or call 1-888-227-7669. 2012 income tax filing For more information on these programs, go to IRS. 2012 income tax filing gov and enter “VITA” in the search box. 2012 income tax filing Internet. 2012 income tax filing    IRS. 2012 income tax filing gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 income tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 income tax filing Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2012 income tax filing Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 income tax filing gov or download the IRS2Go app and select the Refund Status option. 2012 income tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 income tax filing Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2012 income tax filing You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 income tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 income tax filing Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 income tax filing No need to wait on the phone or stand in line. 2012 income tax filing The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2012 income tax filing When you reach the response screen, you can print the entire interview and the final response for your records. 2012 income tax filing New subject areas are added on a regular basis. 2012 income tax filing  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 income tax filing gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 income tax filing You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 income tax filing The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2012 income tax filing When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2012 income tax filing Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2012 income tax filing You can also ask the IRS to mail a return or an account transcript to you. 2012 income tax filing Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 income tax filing gov or by calling 1-800-908-9946. 2012 income tax filing Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 income tax filing Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2012 income tax filing Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 income tax filing If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2012 income tax filing Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 income tax filing gov and enter Where's My Amended Return? in the search box. 2012 income tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 income tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 income tax filing Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 income tax filing gov. 2012 income tax filing Select the Payment tab on the front page of IRS. 2012 income tax filing gov for more information. 2012 income tax filing Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 income tax filing Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 income tax filing gov. 2012 income tax filing Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2012 income tax filing Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 income tax filing gov. 2012 income tax filing Request an Electronic Filing PIN by going to IRS. 2012 income tax filing gov and entering Electronic Filing PIN in the search box. 2012 income tax filing Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 income tax filing Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 income tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 income tax filing An employee can answer questions about your tax account or help you set up a payment plan. 2012 income tax filing Before you visit, check the Office Locator on IRS. 2012 income tax filing gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2012 income tax filing If you have a special need, such as a disability, you can request an appointment. 2012 income tax filing Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 income tax filing Apply for an Employer Identification Number (EIN). 2012 income tax filing Go to IRS. 2012 income tax filing gov and enter Apply for an EIN in the search box. 2012 income tax filing Read the Internal Revenue Code, regulations, or other official guidance. 2012 income tax filing Read Internal Revenue Bulletins. 2012 income tax filing Sign up to receive local and national tax news and more by email. 2012 income tax filing Just click on “subscriptions” above the search box on IRS. 2012 income tax filing gov and choose from a variety of options. 2012 income tax filing    Phone. 2012 income tax filing You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 income tax filing Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 income tax filing Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2012 income tax filing gov, or download the IRS2Go app. 2012 income tax filing Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2012 income tax filing The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 income tax filing Most VITA and TCE sites offer free electronic filing. 2012 income tax filing Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 income tax filing Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 income tax filing Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2012 income tax filing If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2012 income tax filing The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 income tax filing Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 income tax filing Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 income tax filing The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 income tax filing Note, the above information is for our automated hotline. 2012 income tax filing Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2012 income tax filing Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 income tax filing You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 income tax filing It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 income tax filing Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2012 income tax filing You should receive your order within 10 business days. 2012 income tax filing Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2012 income tax filing If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2012 income tax filing Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 income tax filing The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 income tax filing These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2012 income tax filing    Walk-in. 2012 income tax filing You can find a selection of forms, publications and services — in-person. 2012 income tax filing Products. 2012 income tax filing You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 income tax filing Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 income tax filing Services. 2012 income tax filing You can walk in to your local TAC for face-to-face tax help. 2012 income tax filing An employee can answer questions about your tax account or help you set up a payment plan. 2012 income tax filing Before visiting, use the Office Locator tool on IRS. 2012 income tax filing gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2012 income tax filing    Mail. 2012 income tax filing You can send your order for forms, instructions, and publications to the address below. 2012 income tax filing You should receive a response within 10 business days after your request is received. 2012 income tax filing Internal Revenue Service 1201 N. 2012 income tax filing Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2012 income tax filing The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 income tax filing Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 income tax filing   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2012 income tax filing We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2012 income tax filing You face (or your business is facing) an immediate threat of adverse action. 2012 income tax filing You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 income tax filing   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2012 income tax filing Here's why we can help: TAS is an independent organization within the IRS. 2012 income tax filing Our advocates know how to work with the IRS. 2012 income tax filing Our services are free and tailored to meet your needs. 2012 income tax filing We have offices in every state, the District of Columbia, and Puerto Rico. 2012 income tax filing   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2012 income tax filing   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 income tax filing If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2012 income tax filing Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2012 income tax filing Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 income tax filing Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 income tax filing Prev  Up  Next   Home   More Online Publications