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2012 Irs Form 1040

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2012 Irs Form 1040

2012 irs form 1040 Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/pub15. 2012 irs form 1040 What's New Social security and Medicare tax for 2014. 2012 irs form 1040  The social security tax rate is 6. 2012 irs form 1040 2% each for the employee and employer, unchanged from 2013. 2012 irs form 1040 The social security wage base limit is $117,000. 2012 irs form 1040 The Medicare tax rate is 1. 2012 irs form 1040 45% each for the employee and employer, unchanged from 2013. 2012 irs form 1040 There is no wage base limit for Medicare tax. 2012 irs form 1040 Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 2012 irs form 1040 Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. 2012 irs form 1040 2014 withholdng tables. 2012 irs form 1040  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. 2012 irs form 1040 Withholding allowance. 2012 irs form 1040  The 2014 amount for one withholding allowance on an annual basis is $3,950. 2012 irs form 1040 Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). 2012 irs form 1040  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. 2012 irs form 1040 A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. 2012 irs form 1040 For more information see Notice 2013-77, 2013-50 I. 2012 irs form 1040 R. 2012 irs form 1040 B. 2012 irs form 1040 632, available at www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/irb/2013-50_IRB/ar10. 2012 irs form 1040 html. 2012 irs form 1040 Change of responsible party. 2012 irs form 1040  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party — Business, to report the latest change to its responsible party. 2012 irs form 1040 Form 8822-B must be filed within 60 days of the change. 2012 irs form 1040 If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 2012 irs form 1040 For a definition of “responsible party,” see the Form 8822-B instructions. 2012 irs form 1040 Same-sex marriage. 2012 irs form 1040  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2012 irs form 1040 For more information, see Revenue Ruling 2013-17, 2013-38 I. 2012 irs form 1040 R. 2012 irs form 1040 B. 2012 irs form 1040 201, available at www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/irb/2013-38_IRB/ar07. 2012 irs form 1040 html. 2012 irs form 1040 Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 2012 irs form 1040 Notice 2013-61, 2013-44 I. 2012 irs form 1040 R. 2012 irs form 1040 B. 2012 irs form 1040 432, is available at www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/irb/2013-44_IRB/ar10. 2012 irs form 1040 html. 2012 irs form 1040 Reminders Additional Medicare Tax withholding. 2012 irs form 1040  In addition to withholding Medicare tax at 1. 2012 irs form 1040 45%, you must withhold a 0. 2012 irs form 1040 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 irs form 1040 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 irs form 1040 Additional Medicare Tax is only imposed on the employee. 2012 irs form 1040 There is no employer share of Additional Medicare Tax. 2012 irs form 1040 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 irs form 1040 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. 2012 irs form 1040 For more information on Additional Medicare Tax, visit IRS. 2012 irs form 1040 gov and enter “Additional Medicare Tax” in the search box. 2012 irs form 1040 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 2012 irs form 1040  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. 2012 irs form 1040 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 irs form 1040 For more information, visit IRS. 2012 irs form 1040 gov and enter “work opportunity tax credit” in the search box. 2012 irs form 1040 Outsourcing payroll duties. 2012 irs form 1040  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 2012 irs form 1040 The employer remains responsible if the third party fails to perform any required action. 2012 irs form 1040 If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 2012 irs form 1040 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 2012 irs form 1040 COBRA premium assistance credit. 2012 irs form 1040  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. 2012 irs form 1040 See COBRA premium assistance credit under Introduction. 2012 irs form 1040 Federal tax deposits must be made by electronic funds transfer. 2012 irs form 1040  You must use electronic funds transfer to make all federal tax deposits. 2012 irs form 1040 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2012 irs form 1040 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2012 irs form 1040 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2012 irs form 1040 EFTPS is a free service provided by the Department of Treasury. 2012 irs form 1040 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2012 irs form 1040 For more information on making federal tax deposits, see How To Deposit in section 11. 2012 irs form 1040 To get more information about EFTPS or to enroll in EFTPS, visit www. 2012 irs form 1040 eftps. 2012 irs form 1040 gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). 2012 irs form 1040 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2012 irs form 1040 You must receive written notice from the IRS to file Form 944. 2012 irs form 1040  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. 2012 irs form 1040 S. 2012 irs form 1040 Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. 2012 irs form 1040 You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. 2012 irs form 1040 For more information on requesting to file Form 944, visit IRS. 2012 irs form 1040 gov and enter “file employment taxes annually” in the search box. 2012 irs form 1040 Employers can request to file Forms 941 instead of Form 944. 2012 irs form 1040  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. 2012 irs form 1040 You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. 2012 irs form 1040 For more information on requesting to file Form 944, visit IRS. 2012 irs form 1040 gov and enter “file employment taxes annually” in the search box. 2012 irs form 1040 Aggregate Form 941 filers. 2012 irs form 1040  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. 2012 irs form 1040 Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. 2012 irs form 1040 To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. 2012 irs form 1040 Aggregate Form 940 filers. 2012 irs form 1040  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 2012 irs form 1040 Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. 2012 irs form 1040 To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. 2012 irs form 1040 Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. 2012 irs form 1040 Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. 2012 irs form 1040 Spend less time and worry about taxes and more time running your business. 2012 irs form 1040 Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. 2012 irs form 1040 For e-file, visit www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/efile for additional information. 2012 irs form 1040 For EFTPS, visit www. 2012 irs form 1040 eftps. 2012 irs form 1040 gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). 2012 irs form 1040 For electronic filing of Forms W-2, Wage and Tax Statement, visit www. 2012 irs form 1040 socialsecurity. 2012 irs form 1040 gov/employer. 2012 irs form 1040 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 2012 irs form 1040 If a valid EIN is not provided, the return or payment will not be processed. 2012 irs form 1040 This may result in penalties and delays in processing your return or payment. 2012 irs form 1040 Electronic funds withdrawal (EFW). 2012 irs form 1040  If you file Form 940, Form 941, Form 944, or Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. 2012 irs form 1040 However, do not use EFW to make federal tax deposits. 2012 irs form 1040 For more information on paying your taxes using EFW, visit the IRS website at www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/e-pay. 2012 irs form 1040 A fee may be charged to file electronically. 2012 irs form 1040 Credit or debit card payments. 2012 irs form 1040  For information on paying your taxes with a credit or debit card, visit the IRS website at www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/e-pay. 2012 irs form 1040 However, do not use credit or debit cards to make federal tax deposits. 2012 irs form 1040 Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. 2012 irs form 1040 For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). 2012 irs form 1040 For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. 2012 irs form 1040 Hiring New Employees Eligibility for employment. 2012 irs form 1040  You must verify that each new employee is legally eligible to work in the United States. 2012 irs form 1040 This includes completing the U. 2012 irs form 1040 S. 2012 irs form 1040 Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. 2012 irs form 1040 You can get the form from USCIS offices or by calling 1-800-870-3676. 2012 irs form 1040 Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. 2012 irs form 1040 uscis. 2012 irs form 1040 gov for more information. 2012 irs form 1040 New hire reporting. 2012 irs form 1040  You are required to report any new employee to a designated state new hire registry. 2012 irs form 1040 A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. 2012 irs form 1040 Many states accept a copy of Form W-4 with employer information added. 2012 irs form 1040 Visit the Office of Child Support Enforcement website at www. 2012 irs form 1040 acf. 2012 irs form 1040 hhs. 2012 irs form 1040 gov/programs/cse/newhire for more information. 2012 irs form 1040 W-4 request. 2012 irs form 1040  Ask each new employee to complete the 2014 Form W-4. 2012 irs form 1040 See section 9. 2012 irs form 1040 Name and social security number. 2012 irs form 1040  Record each new employee's name and number from his or her social security card. 2012 irs form 1040 Any employee without a social security card should apply for one. 2012 irs form 1040 See section 4. 2012 irs form 1040 Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. 2012 irs form 1040  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. 2012 irs form 1040 Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. 2012 irs form 1040 Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. 2012 irs form 1040 See section 13 for more information. 2012 irs form 1040 Income tax withholding. 2012 irs form 1040  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. 2012 irs form 1040 If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. 2012 irs form 1040 Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. 2012 irs form 1040 Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. 2012 irs form 1040 See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. 2012 irs form 1040 Publication 15-A includes information about withholding on pensions and annuities. 2012 irs form 1040 Zero wage return. 2012 irs form 1040  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. 2012 irs form 1040 The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/efile. 2012 irs form 1040 Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. 2012 irs form 1040 Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. 2012 irs form 1040 Each item in this list has a page reference to a more detailed discussion in this publication. 2012 irs form 1040   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. 2012 irs form 1040 For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. 2012 irs form 1040 For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). 2012 irs form 1040 Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. 2012 irs form 1040 See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. 2012 irs form 1040 If you file 250 or more Forms 1099, you must file them electronically. 2012 irs form 1040 If you file 250 or more Forms W-2, you must file them electronically. 2012 irs form 1040 SSA will not accept Forms W-2 and W-3 filed on magnetic media. 2012 irs form 1040 Information reporting customer service site. 2012 irs form 1040  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. 2012 irs form 1040 If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). 2012 irs form 1040 The center can also be reached by email at mccirp@irs. 2012 irs form 1040 gov. 2012 irs form 1040 Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. 2012 irs form 1040 Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. 2012 irs form 1040 Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. 2012 irs form 1040 Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. 2012 irs form 1040 Military retirement. 2012 irs form 1040 Gambling winnings. 2012 irs form 1040 Indian gaming profits. 2012 irs form 1040 Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. 2012 irs form 1040 Payments subject to backup withholding. 2012 irs form 1040 For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. 2012 irs form 1040 All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. 2012 irs form 1040 Distributions from nonqualified pension plans and deferred compensation plans. 2012 irs form 1040  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. 2012 irs form 1040 However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2012 irs form 1040 ; income tax withheld must be reported on Form 945. 2012 irs form 1040 Backup withholding. 2012 irs form 1040  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). 2012 irs form 1040 This withholding is referred to as “backup withholding. 2012 irs form 1040 ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. 2012 irs form 1040 In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. 2012 irs form 1040 Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. 2012 irs form 1040 You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. 2012 irs form 1040 You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. 2012 irs form 1040 The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. 2012 irs form 1040 For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). 2012 irs form 1040 Recordkeeping Keep all records of employment taxes for at least 4 years. 2012 irs form 1040 These should be available for IRS review. 2012 irs form 1040 Your records should include the following information. 2012 irs form 1040 Your EIN. 2012 irs form 1040 Amounts and dates of all wage, annuity, and pension payments. 2012 irs form 1040 Amounts of tips reported to you by your employees. 2012 irs form 1040 Records of allocated tips. 2012 irs form 1040 The fair market value of in-kind wages paid. 2012 irs form 1040 Names, addresses, social security numbers, and occupations of employees and recipients. 2012 irs form 1040 Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. 2012 irs form 1040 Dates of employment for each employee. 2012 irs form 1040 Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. 2012 irs form 1040 Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). 2012 irs form 1040 Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). 2012 irs form 1040 Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. 2012 irs form 1040 Copies of returns filed and confirmation numbers. 2012 irs form 1040 Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. 2012 irs form 1040 Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. 2012 irs form 1040 Do not mail Form 8822-B with your employment tax return. 2012 irs form 1040 Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. 2012 irs form 1040 The list includes only the following: DHL Express (DHL): DHL Same Day Service. 2012 irs form 1040 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 2012 irs form 1040 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2012 irs form 1040 M. 2012 irs form 1040 , UPS Worldwide Express Plus, and UPS Worldwide Express. 2012 irs form 1040 For the IRS mailing address to use if you are using a private delivery service, go to IRS. 2012 irs form 1040 gov and enter “private delivery service” in the search box. 2012 irs form 1040 Your private delivery service can tell you how to get written proof of the mailing date. 2012 irs form 1040   Private delivery services cannot deliver items to P. 2012 irs form 1040 O. 2012 irs form 1040 boxes. 2012 irs form 1040 You must use the U. 2012 irs form 1040 S. 2012 irs form 1040 Postal Service to mail any item to an IRS P. 2012 irs form 1040 O. 2012 irs form 1040 box address. 2012 irs form 1040 Telephone Help Tax questions. 2012 irs form 1040   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. 2012 irs form 1040 Help for people with disabilities. 2012 irs form 1040  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. 2012 irs form 1040 You may also use this number for assistance with unresolved tax problems. 2012 irs form 1040 Recorded tax information (TeleTax). 2012 irs form 1040  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. 2012 irs form 1040 You can listen to up to three topics on each call you make. 2012 irs form 1040 Touch-Tone service is available 24 hours a day, 7 days a week. 2012 irs form 1040 TeleTax topics are also available on the IRS website at www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/taxtopics. 2012 irs form 1040 Most tax topics listed below are also available in Spanish. 2012 irs form 1040 For a complete list of TeleTax topics in Spanish, visit the IRS website at www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. 2012 irs form 1040 A list of employment tax topics is provided next. 2012 irs form 1040 Select, by number, the topic you want to hear and call 1-800-829-4477. 2012 irs form 1040 For the directory of all topics, select Topic 123. 2012 irs form 1040 Teletax Topics Topic No. 2012 irs form 1040 Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. 2012 irs form 1040 Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. 2012 irs form 1040  Visit the IRS website at www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/businesses and click on the Employment Taxes link under Businesses Topics. 2012 irs form 1040 Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/businesses. 2012 irs form 1040 To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. 2012 irs form 1040 You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). 2012 irs form 1040 Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. 2012 irs form 1040 Visit the SSA's Employer W-2 Filing Instructions & Information website at www. 2012 irs form 1040 socialsecurity. 2012 irs form 1040 gov/employer to register for Business Services Online. 2012 irs form 1040 You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. 2012 irs form 1040 In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. 2012 irs form 1040 Form W-3 will be created for you based on your Forms W-2. 2012 irs form 1040 Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. 2012 irs form 1040 There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. 2012 irs form 1040 See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. 2012 irs form 1040 Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 2012 irs form 1040 The penalty is $25 or 2% of the payment, whichever is more. 2012 irs form 1040 However, the penalty on dishonored payments of $24. 2012 irs form 1040 99 or less is an amount equal to the payment. 2012 irs form 1040 For example, a dishonored payment of $18 is charged a penalty of $18. 2012 irs form 1040 Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. 2012 irs form 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 irs form 1040 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 irs form 1040 Calendar The following is a list of important dates. 2012 irs form 1040 Also see Publication 509, Tax Calendars. 2012 irs form 1040   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. 2012 irs form 1040 A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 2012 irs form 1040 However, a statewide legal holiday does not delay the due date of federal tax deposits. 2012 irs form 1040 See Deposits on Business Days Only in section 11. 2012 irs form 1040 For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 2012 irs form 1040 S. 2012 irs form 1040 Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. 2012 irs form 1040 See Private Delivery Services under Reminders for more information. 2012 irs form 1040 Introduction This publication explains your tax responsibilities as an employer. 2012 irs form 1040 It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. 2012 irs form 1040 It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. 2012 irs form 1040 This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. 2012 irs form 1040 References to “income tax” in this guide apply only to “federal” income tax. 2012 irs form 1040 Contact your state or local tax department to determine if their rules are different. 2012 irs form 1040 Additional employment tax information is available in Publication 15-A. 2012 irs form 1040 Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. 2012 irs form 1040 Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. 2012 irs form 1040 Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. 2012 irs form 1040 Income tax. 2012 irs form 1040 Social security tax. 2012 irs form 1040 Medicare tax. 2012 irs form 1040 FUTA tax. 2012 irs form 1040 There are exceptions to these requirements. 2012 irs form 1040 See section 15 for guidance. 2012 irs form 1040 Railroad retirement taxes are explained in the Instructions for Form CT-1. 2012 irs form 1040 Comments and suggestions. 2012 irs form 1040   We welcome your comments about this publication and your suggestions for future editions. 2012 irs form 1040   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. 2012 irs form 1040 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 irs form 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 irs form 1040   You can also send us comments from www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/formspubs. 2012 irs form 1040 Click on More Information and then click on Comment on Tax Forms and Publications. 2012 irs form 1040   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. 2012 irs form 1040 Federal Government employers. 2012 irs form 1040   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. 2012 irs form 1040 State and local government employers. 2012 irs form 1040   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. 2012 irs form 1040 Most elected and appointed public officials of state or local governments are employees under common law rules. 2012 irs form 1040 See chapter 3 of Publication 963, Federal-State Reference Guide. 2012 irs form 1040 In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. 2012 irs form 1040 See section 15 for more information on the exceptions. 2012 irs form 1040   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/pub/irs-irbs/irb00-06. 2012 irs form 1040 pdf. 2012 irs form 1040   You can get information on reporting and social security coverage from your local IRS office. 2012 irs form 1040 If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. 2012 irs form 1040 To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. 2012 irs form 1040 ncsssa. 2012 irs form 1040 org. 2012 irs form 1040 Disregarded entities and qualified subchapter S subsidiaries (QSubs). 2012 irs form 1040   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 2012 irs form 1040 Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 2012 irs form 1040 See Regulations sections 1. 2012 irs form 1040 1361-4(a)(7) and 301. 2012 irs form 1040 7701-2(c)(2)(iv). 2012 irs form 1040 COBRA premium assistance credit. 2012 irs form 1040   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. 2012 irs form 1040 COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. 2012 irs form 1040 Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). 2012 irs form 1040 Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. 2012 irs form 1040 Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. 2012 irs form 1040 For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. 2012 irs form 1040   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. 2012 irs form 1040 For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. 2012 irs form 1040   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. 2012 irs form 1040 The assistance for the coverage can last up to 15 months. 2012 irs form 1040   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. 2012 irs form 1040 For more information see Notice 2009-27, 2009-16 I. 2012 irs form 1040 R. 2012 irs form 1040 B. 2012 irs form 1040 838, available at www. 2012 irs form 1040 irs. 2012 irs form 1040 gov/irb/2009-16_irb/ar09. 2012 irs form 1040 html. 2012 irs form 1040   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. 2012 irs form 1040   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. 2012 irs form 1040 The reimbursement is made through a credit against the employer's employment tax liabilities. 2012 irs form 1040 For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. 2012 irs form 1040 The credit is treated as a deposit made on the first day of the return period (quarter or year). 2012 irs form 1040 In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. 2012 irs form 1040 In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. 2012 irs form 1040   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. 2012 irs form 1040 Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. 2012 irs form 1040 In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. 2012 irs form 1040 In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. 2012 irs form 1040 Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. 2012 irs form 1040 Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. 2012 irs form 1040 A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. 2012 irs form 1040   For more information, visit IRS. 2012 irs form 1040 gov and enter “COBRA” in the search box. 2012 irs form 1040 Prev  Up  Next   Home   More Online Publications
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The 2012 Irs Form 1040

2012 irs form 1040 Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. 2012 irs form 1040 Accrual method, Accrual method taxpayers. 2012 irs form 1040 , Accrual method. 2012 irs form 1040 , Holders must use accrual method. 2012 irs form 1040 , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. 2012 irs form 1040 Acquisition discount, Government obligations. 2012 irs form 1040 , Acquisition discount on short-term obligations. 2012 irs form 1040 Adjusted basis, Basis adjustment. 2012 irs form 1040 , Fair market value equal to or more than donor's adjusted basis. 2012 irs form 1040 , Adjusted Basis, Short sales. 2012 irs form 1040 Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. 2012 irs form 1040 , Child's Alaska Permanent Fund dividends. 2012 irs form 1040 Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. 2012 irs form 1040 Annuities Borrowing on, Borrowing on insurance. 2012 irs form 1040 Interest on, Interest on annuity contract. 2012 irs form 1040 Life insurance proceeds used to buy, Annuity. 2012 irs form 1040 Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. 2012 irs form 1040 Trade for, Trade of investment property for an annuity. 2012 irs form 1040 , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. 2012 irs form 1040 Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. 2012 irs form 1040 Assistance (see Tax help) At-risk rules, At-risk rules. 2012 irs form 1040 , At-risk rules. 2012 irs form 1040 Attorneys' fees, Attorney or accounting fees. 2012 irs form 1040 Automatic investment service, Automatic investment service and dividend reinvestment plans. 2012 irs form 1040 , Automatic investment service. 2012 irs form 1040 , Automatic investment service. 2012 irs form 1040 Average basis, Average Basis Double-category method, Transition rule from double-category method. 2012 irs form 1040 Illustrated, Average basis method illustrated. 2012 irs form 1040 B Backup withholding, Backup withholding. 2012 irs form 1040 Bad debts, Nonbusiness bad debt. 2012 irs form 1040 , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. 2012 irs form 1040 Basis, Basis of Investment Property, U. 2012 irs form 1040 S. 2012 irs form 1040 Treasury Notes or Bonds Adjusted, Basis adjustment. 2012 irs form 1040 , Fair market value equal to or more than donor's adjusted basis. 2012 irs form 1040 , Adjusted Basis, Short sales. 2012 irs form 1040 Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. 2012 irs form 1040 Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. 2012 irs form 1040 REMIC, residual interest, Basis in the residual interest. 2012 irs form 1040 Replacement stock, Basis of replacement stock. 2012 irs form 1040 Shares acquired by reinvestment, Reinvestment right. 2012 irs form 1040 Stocks and bonds, Basis adjustment. 2012 irs form 1040 , Basis. 2012 irs form 1040 , Basis. 2012 irs form 1040 , Stocks and Bonds Bearer obligations, Bearer CDs. 2012 irs form 1040 , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. 2012 irs form 1040 Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. 2012 irs form 1040 Basis, Basis. 2012 irs form 1040 , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. 2012 irs form 1040 Convertible, Convertible stocks and bonds. 2012 irs form 1040 Coupon, Coupon bonds. 2012 irs form 1040 Enterprise zone facility, Enterprise zone facility bonds. 2012 irs form 1040 Federally guaranteed, Federally guaranteed bonds. 2012 irs form 1040 Identification, Identifying stock or bonds sold. 2012 irs form 1040 Market discount, Market discount. 2012 irs form 1040 , Limit on interest deduction for market discount bonds. 2012 irs form 1040 , Market discount on bonds. 2012 irs form 1040 , Market discount bonds. 2012 irs form 1040 , Market discount bonds. 2012 irs form 1040 New York Liberty bonds, New York Liberty bonds. 2012 irs form 1040 Par value, Bonds purchased at par value. 2012 irs form 1040 Premiums on, Bond premium. 2012 irs form 1040 , Premiums on bonds. 2012 irs form 1040 Private activity, Private activity bonds. 2012 irs form 1040 Redemption or retirement of, Redemption or retirement of bonds. 2012 irs form 1040 Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. 2012 irs form 1040 Stripped, Stripped bonds or coupons. 2012 irs form 1040 , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 2012 irs form 1040 Tax credit bonds, Tax credit bonds. 2012 irs form 1040 Tax-exempt, Tax-exempt state and local government bonds. 2012 irs form 1040 Traded flat, Bonds traded flat. 2012 irs form 1040 U. 2012 irs form 1040 S. 2012 irs form 1040 savings (see U. 2012 irs form 1040 S. 2012 irs form 1040 savings bonds) U. 2012 irs form 1040 S. 2012 irs form 1040 Treasury (see U. 2012 irs form 1040 S. 2012 irs form 1040 Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. 2012 irs form 1040 , Sale expenses. 2012 irs form 1040 C Calls and puts, Puts and Calls Table 4-3, Table 4-3. 2012 irs form 1040 Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. 2012 irs form 1040 , Capital gain distributions. 2012 irs form 1040 , Child's capital gain distributions. 2012 irs form 1040 , Capital gain distributions received. 2012 irs form 1040 Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. 2012 irs form 1040 Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. 2012 irs form 1040 Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. 2012 irs form 1040 Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). 2012 irs form 1040 Losses, limit on, Limit on deduction. 2012 irs form 1040 Passive activities, Passive activity gains and losses. 2012 irs form 1040 Qualified covered call options, Capital loss on qualified covered call options. 2012 irs form 1040 Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. 2012 irs form 1040 Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. 2012 irs form 1040 Tax rates, Capital Gain Tax Rates, Table 4-4. 2012 irs form 1040 What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. 2012 irs form 1040 What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. 2012 irs form 1040 , Capital Losses Worksheet 4-1, Worksheet 4-1. 2012 irs form 1040 Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. 2012 irs form 1040 , Cash method. 2012 irs form 1040 , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. 2012 irs form 1040 Cash-settled options, Cash-settled options. 2012 irs form 1040 Casualty losses, Ordinary loss or casualty loss. 2012 irs form 1040 CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. 2012 irs form 1040 Capital gain distributions, Child's capital gain distributions. 2012 irs form 1040 Custodian account for, Custodian account for your child. 2012 irs form 1040 Gifts to, Income from property given to a child. 2012 irs form 1040 Investment income of, Tax on unearned income of certain children. 2012 irs form 1040 , Investment income of child reported on parent's return. 2012 irs form 1040 Qualified dividends, Child's qualified dividends. 2012 irs form 1040 Savings account with parent as trustee, Savings account with parent as trustee. 2012 irs form 1040 U. 2012 irs form 1040 S. 2012 irs form 1040 savings bond owner, Child as only owner. 2012 irs form 1040 Clerical help, Clerical help and office rent. 2012 irs form 1040 Co-owners of U. 2012 irs form 1040 S. 2012 irs form 1040 savings bonds, Co-owners. 2012 irs form 1040 Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. 2012 irs form 1040 Commissions, Commissions and load charges. 2012 irs form 1040 Commodity futures, Commodity Futures, Commodity futures. 2012 irs form 1040 Community property U. 2012 irs form 1040 S. 2012 irs form 1040 savings bonds, Community property. 2012 irs form 1040 Constructive ownership transactions, Constructive ownership of stock. 2012 irs form 1040 , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. 2012 irs form 1040 Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. 2012 irs form 1040 Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. 2012 irs form 1040 Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. 2012 irs form 1040 , Child's capital gain distributions. 2012 irs form 1040 , Capital gain distributions received. 2012 irs form 1040 Constructive, Constructive distributions. 2012 irs form 1040 Dividends (see Dividends) Fractional shares, Fractional shares. 2012 irs form 1040 Liquidating, Liquidating Distributions, Liquidating distributions. 2012 irs form 1040 Nondividend, Nondividend Distributions, Nondividend distributions. 2012 irs form 1040 Return of capital, Basis adjustment. 2012 irs form 1040 Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. 2012 irs form 1040 Corporate reorganizations, Corporate reorganizations. 2012 irs form 1040 Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. 2012 irs form 1040 D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. 2012 irs form 1040 Dealer securities futures contracts, Dealer securities futures contract. 2012 irs form 1040 Debt instruments, retirement of, Retirement of debt instrument. 2012 irs form 1040 Decedents, Appreciated property you gave the decedent. 2012 irs form 1040 , Decedent's capital loss. 2012 irs form 1040 U. 2012 irs form 1040 S. 2012 irs form 1040 savings bond interest, reporting of, Decedents. 2012 irs form 1040 Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. 2012 irs form 1040 Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. 2012 irs form 1040 Dividends, Dividends and Other Distributions, Form 1099-DIV. 2012 irs form 1040 (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. 2012 irs form 1040 , Child's Alaska Permanent Fund dividends. 2012 irs form 1040 Exempt-interest, Exempt-interest dividends. 2012 irs form 1040 , Exempt-interest dividends. 2012 irs form 1040 , Exempt-interest dividends on mutual fund stock. 2012 irs form 1040 Extraordinary, Extraordinary dividends. 2012 irs form 1040 Holding period, Holding period. 2012 irs form 1040 Insurance policies, Dividends on insurance policies. 2012 irs form 1040 Money market funds, Money Market Funds Nominees, Nominees. 2012 irs form 1040 , Nominees. 2012 irs form 1040 Ordinary, Ordinary Dividends Patronage, Patronage dividends. 2012 irs form 1040 Payments in lieu of, Payments in lieu of dividends. 2012 irs form 1040 Qualified, Qualified Dividends, Qualified dividends. 2012 irs form 1040 , Child's qualified dividends. 2012 irs form 1040 Qualified foreign corporation, Qualified foreign corporation. 2012 irs form 1040 Received in January, Dividends received in January. 2012 irs form 1040 Reinvestment of, Reinvested distributions. 2012 irs form 1040 Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. 2012 irs form 1040 , Dividend reinvestment plans. 2012 irs form 1040 Reporting requirements, Form 1099-DIV. 2012 irs form 1040 , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. 2012 irs form 1040 Sale or trade vs. 2012 irs form 1040 , Dividend versus sale or trade. 2012 irs form 1040 Scrip, Scrip dividends. 2012 irs form 1040 Sold stock, Dividends on stock sold. 2012 irs form 1040 Stock, Stock dividends. 2012 irs form 1040 , Stock dividends. 2012 irs form 1040 Underreported, Underreported interest and dividends. 2012 irs form 1040 Veterans' insurance, Interest on VA dividends. 2012 irs form 1040 , Dividends on veterans' insurance. 2012 irs form 1040 Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. 2012 irs form 1040 Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. 2012 irs form 1040 Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. 2012 irs form 1040 Enterprise zone facility bonds, Enterprise zone facility bonds. 2012 irs form 1040 Equity option, Equity option. 2012 irs form 1040 Estate income received by beneficiary, Beneficiary of an estate or trust. 2012 irs form 1040 Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. 2012 irs form 1040 Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. 2012 irs form 1040 , Fair market value less than donor's adjusted basis. 2012 irs form 1040 , Fair market value. 2012 irs form 1040 Federal guarantee on bonds, Federally guaranteed bonds. 2012 irs form 1040 Fees to buy or sell, Fees to buy or sell. 2012 irs form 1040 Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). 2012 irs form 1040 Foreign currency transactions, Foreign currency contract. 2012 irs form 1040 Foreign income, Reminders Form 1040, Form 1040. 2012 irs form 1040 , Form 1040A or Form 1040. 2012 irs form 1040 Form 1040, Schedule B, Schedule B (Form 1040A or 1040). 2012 irs form 1040 Form 1040, Schedule D, How to report gain. 2012 irs form 1040 Form 1040A, Form 1040A. 2012 irs form 1040 Form 1040X, Filing a claim for refund. 2012 irs form 1040 Form 1041, Filing requirement. 2012 irs form 1040 Form 1065, Filing requirement. 2012 irs form 1040 Schedule K-1, Schedule K-1 (Form 1065). 2012 irs form 1040 Form 1066, Schedule Q, Schedule Q (Form 1066). 2012 irs form 1040 , Investment expenses from pass-through entities. 2012 irs form 1040 Form 1096, File Form 1099-INT with the IRS. 2012 irs form 1040 , File Form 1099-DIV with the IRS. 2012 irs form 1040 , File Form 1099-B or Form 1099-S with the IRS. 2012 irs form 1040 Form 1099-B, Form 1099-B. 2012 irs form 1040 , Form 1099-B transactions. 2012 irs form 1040 , File Form 1099-B or Form 1099-S with the IRS. 2012 irs form 1040 Form 1099-CAP, Form 1099-CAP transactions. 2012 irs form 1040 Form 1099-DIV, General Information, Form 1099-DIV. 2012 irs form 1040 , Form 1099-DIV. 2012 irs form 1040 , File Form 1099-DIV with the IRS. 2012 irs form 1040 Form 1099-INT, General Information, Form 1099-INT. 2012 irs form 1040 , Form 1099-INT for U. 2012 irs form 1040 S. 2012 irs form 1040 savings bond interest. 2012 irs form 1040 , Form 1099-INT. 2012 irs form 1040 , File Form 1099-INT with the IRS. 2012 irs form 1040 , Forms 1099-INT and 1099-OID. 2012 irs form 1040 , Forms 1099-INT and 1099-OID. 2012 irs form 1040 Form 1099-MISC, Form 1099-MISC. 2012 irs form 1040 , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. 2012 irs form 1040 , Form 1099-OID, Form 1099-OID. 2012 irs form 1040 , Forms 1099-INT and 1099-OID. 2012 irs form 1040 , Forms 1099-INT and 1099-OID. 2012 irs form 1040 Form 1099-S, Form 1099-S transactions. 2012 irs form 1040 , File Form 1099-B or Form 1099-S with the IRS. 2012 irs form 1040 Form 1120, Filing requirement. 2012 irs form 1040 Form 2439, Undistributed capital gains of mutual funds and REITs. 2012 irs form 1040 Form 3115, Change from method 2. 2012 irs form 1040 , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. 2012 irs form 1040 Form 4797, How to report. 2012 irs form 1040 , Losses on Section 1244 (Small Business) Stock, How to report. 2012 irs form 1040 Form 4952, Form 4952 Form 6198, At-risk rules. 2012 irs form 1040 Form 6781, Form 6781. 2012 irs form 1040 , How to report. 2012 irs form 1040 , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. 2012 irs form 1040 Form 8275, Negligence or disregard of rules or regulations. 2012 irs form 1040 Form 8275-R, Negligence or disregard of rules or regulations. 2012 irs form 1040 Form 8582, Form 8582. 2012 irs form 1040 Form 8615, Tax on unearned income of certain children. 2012 irs form 1040 Form 8815, Form 8815. 2012 irs form 1040 , Figuring the interest part of the proceeds (Form 8815, line 6). 2012 irs form 1040 , Interest excluded under the Education Savings Bond Program. 2012 irs form 1040 Form 8824, How to report. 2012 irs form 1040 Form 8832, Clubs formed before 1997. 2012 irs form 1040 Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. 2012 irs form 1040 Form 8949 Bad debts, How to report bad debts. 2012 irs form 1040 Basis adjustment, Basis adjustment. 2012 irs form 1040 Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. 2012 irs form 1040 Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. 2012 irs form 1040 Form 1099-B, Form 1099-B. 2012 irs form 1040 , Form 1099-B transactions. 2012 irs form 1040 Form 1099-CAP, Form 1099-CAP transactions. 2012 irs form 1040 Form 1099-S, Form 1099-S transactions. 2012 irs form 1040 Fractional shares, Fractional shares. 2012 irs form 1040 Gain, qualified small business stock, How to report gain. 2012 irs form 1040 How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. 2012 irs form 1040 Marked-to-market election, Mark-to-market election made. 2012 irs form 1040 Market discount bonds, Market discount bonds. 2012 irs form 1040 , Market discount bonds. 2012 irs form 1040 Musical compositions, Capital asset treatment for self-created musical works. 2012 irs form 1040 Nominees, Nominees. 2012 irs form 1040 Nonbusiness bad debt, Nonbusiness bad debt. 2012 irs form 1040 Nondividend distributions, Nondividend distributions. 2012 irs form 1040 Option, How to report. 2012 irs form 1040 Property bought at various times, Sale of property bought at various times. 2012 irs form 1040 Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. 2012 irs form 1040 Sale expenses, Sale expenses. 2012 irs form 1040 Short-term gains and losses, Short-term gains and losses. 2012 irs form 1040 Software, Stocks and Bonds Worthless securities, How to report loss. 2012 irs form 1040 Form SS-4, Identifying number. 2012 irs form 1040 Form W-8BEN, Nonresident aliens. 2012 irs form 1040 Form W-9, Certification. 2012 irs form 1040 Fractional shares, Fractional shares. 2012 irs form 1040 , Automatic investment service. 2012 irs form 1040 Free tax services, Free help with your tax return. 2012 irs form 1040 Frozen deposits, Interest income on frozen deposits. 2012 irs form 1040 , Frozen deposits. 2012 irs form 1040 Futures contracts Regulated, Regulated futures contract. 2012 irs form 1040 Securities, Securities futures contract. 2012 irs form 1040 , Securities futures contract to sell. 2012 irs form 1040 , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. 2012 irs form 1040 Wash sales, Options and futures contracts. 2012 irs form 1040 G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. 2012 irs form 1040 (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. 2012 irs form 1040 , Property Received as a Gift, Property received as a gift. 2012 irs form 1040 Gifts of shares, Shares received as gift. 2012 irs form 1040 Government obligations, Government obligations. 2012 irs form 1040 H Hedging transactions, Hedging exception. 2012 irs form 1040 , Hedging Transactions, Hedging transaction. 2012 irs form 1040 Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. 2012 irs form 1040 Shares acquired by reinvestment, Reinvested distributions. 2012 irs form 1040 Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. 2012 irs form 1040 S. 2012 irs form 1040 , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. 2012 irs form 1040 Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). 2012 irs form 1040 Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. 2012 irs form 1040 Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. 2012 irs form 1040 Transfer by inheritance, Transfer by inheritance. 2012 irs form 1040 Insolvency of contractors, Insolvency of contractor. 2012 irs form 1040 Installment sales, Installment sales. 2012 irs form 1040 Insurance Borrowing on, Borrowing on insurance. 2012 irs form 1040 Dividends, interest on, Interest on insurance dividends. 2012 irs form 1040 , Dividends on insurance policies. 2012 irs form 1040 Interest option on, Interest option on insurance. 2012 irs form 1040 Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. 2012 irs form 1040 Single-premium life, Single-premium life insurance, endowment, and annuity contracts. 2012 irs form 1040 Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. 2012 irs form 1040 , Dividends on veterans' insurance. 2012 irs form 1040 Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. 2012 irs form 1040 , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. 2012 irs form 1040 Paid in advance, Interest paid in advance. 2012 irs form 1040 Straddles, Interest expense and carrying charges on straddles. 2012 irs form 1040 Interest income, Interest Income Annuity contracts, Interest on annuity contract. 2012 irs form 1040 Bonds traded flat, Bonds traded flat. 2012 irs form 1040 Certificates of deposits, Certificates of deposit and other deferred interest accounts. 2012 irs form 1040 Condemnation awards, Interest on condemnation award. 2012 irs form 1040 Deferred interest accounts, Certificates of deposit and other deferred interest accounts. 2012 irs form 1040 Dividends on deposit or share accounts, Dividends that are actually interest. 2012 irs form 1040 Frozen deposits, Interest income on frozen deposits. 2012 irs form 1040 , Frozen deposits. 2012 irs form 1040 Gift for opening account, Gift for opening account. 2012 irs form 1040 Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). 2012 irs form 1040 Installment sale payments, Installment sale payments. 2012 irs form 1040 Insurance dividends, Interest on insurance dividends. 2012 irs form 1040 Money market funds, Money market funds. 2012 irs form 1040 Nominee distributions, Nominees. 2012 irs form 1040 Prepaid insurance premiums, Prepaid insurance premiums. 2012 irs form 1040 Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. 2012 irs form 1040 Seller-financed mortgage, Form 1040A. 2012 irs form 1040 , Interest on seller-financed mortgage. 2012 irs form 1040 Tax refunds, Interest on tax refunds. 2012 irs form 1040 Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. 2012 irs form 1040 Taxable, Taxable Interest — General, Bonds traded flat. 2012 irs form 1040 , Taxation of interest. 2012 irs form 1040 , Taxable Interest U. 2012 irs form 1040 S. 2012 irs form 1040 savings bonds, person responsible for tax (Table 1-2), Table 1-2. 2012 irs form 1040 Who Pays the Tax on U. 2012 irs form 1040 S. 2012 irs form 1040 Savings Bond Interest Underreported, Underreported interest and dividends. 2012 irs form 1040 Unstated, Unstated interest. 2012 irs form 1040 Usurious interest, Usurious interest. 2012 irs form 1040 VA insurance dividends, Interest on VA dividends. 2012 irs form 1040 Investment clubs, Investment Clubs, Filing requirement. 2012 irs form 1040 Investment counsel and advice, Investment counsel and advice. 2012 irs form 1040 Investment expenses, Investment Expenses Allocated, Allocated investment expenses. 2012 irs form 1040 At-risk rules, At-risk rules. 2012 irs form 1040 Deductible, Expenses of Producing Income Interest, Investment interest deducted. 2012 irs form 1040 Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. 2012 irs form 1040 Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. 2012 irs form 1040 , Investment income of child reported on parent's return. 2012 irs form 1040 General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. 2012 irs form 1040 Where To Report Common Types of Investment Income Investment property, Investment property. 2012 irs form 1040 Basis, Basis of Investment Property Definition, Investment property. 2012 irs form 1040 Gain or loss treatment, Investment property. 2012 irs form 1040 Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. 2012 irs form 1040 Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. 2012 irs form 1040 Joint and separate returns, Joint return. 2012 irs form 1040 , Joint and separate returns. 2012 irs form 1040 L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. 2012 irs form 1040 Reporting requirements, How to report. 2012 irs form 1040 Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. 2012 irs form 1040 Listed options, Listed option. 2012 irs form 1040 Load charges, Commissions and load charges. 2012 irs form 1040 Loans Below-market, Below-Market Loans, Effective dates. 2012 irs form 1040 Gift and demand, Gift and demand loans. 2012 irs form 1040 Guarantees, Loan guarantees. 2012 irs form 1040 Term, Term loans. 2012 irs form 1040 Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. 2012 irs form 1040 Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). 2012 irs form 1040 Losses on sales or trades, Property received from a related party. 2012 irs form 1040 (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. 2012 irs form 1040 , Loss carryback election. 2012 irs form 1040 Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. 2012 irs form 1040 Passive activities, Passive activity losses. 2012 irs form 1040 , Passive activity losses. 2012 irs form 1040 , Passive activity losses and credits. 2012 irs form 1040 , Losses from passive activities. 2012 irs form 1040 Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. 2012 irs form 1040 Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. 2012 irs form 1040 Market discount bonds, Market discount. 2012 irs form 1040 , Market Discount Bonds, Partial principal payments. 2012 irs form 1040 , Limit on interest deduction for market discount bonds. 2012 irs form 1040 , Market discount on bonds. 2012 irs form 1040 , Market discount bonds. 2012 irs form 1040 , Market discount bonds. 2012 irs form 1040 Accrued market discount, Accrued market discount. 2012 irs form 1040 Maximum rate of capital gains (Table 4-4), Table 4-4. 2012 irs form 1040 What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. 2012 irs form 1040 Meetings, expenses of attending, Stockholders' meetings. 2012 irs form 1040 Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. 2012 irs form 1040 , Mixed straddles. 2012 irs form 1040 Money market funds, Money Market Funds Interest income, Money market funds. 2012 irs form 1040 Mortgages Revenue bonds, Mortgage revenue bonds. 2012 irs form 1040 Secondary liability on home, Secondary liability on home mortgage. 2012 irs form 1040 Seller-financed, Interest on seller-financed mortgage. 2012 irs form 1040 Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. 2012 irs form 1040 , Tax-exempt state and local government bonds. 2012 irs form 1040 (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). 2012 irs form 1040 , Choosing to include net capital gain. 2012 irs form 1040 , Including mutual fund or REMIC expenses in income. 2012 irs form 1040 , Shares in a mutual fund or REIT. 2012 irs form 1040 , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. 2012 irs form 1040 Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. 2012 irs form 1040 publicly offered, Publicly-offered mutual funds. 2012 irs form 1040 N Net Investment Income Tax, What's New, Net investment income tax (NIIT). 2012 irs form 1040 New York Liberty bonds, New York Liberty bonds. 2012 irs form 1040 NIIT, What's New, Net investment income tax (NIIT). 2012 irs form 1040 Nominee distributions Dividends, Nominees. 2012 irs form 1040 , Nominees. 2012 irs form 1040 Interest income, Nominees. 2012 irs form 1040 , Nominee distributions. 2012 irs form 1040 Original issue discount, Nominee. 2012 irs form 1040 Nonbusiness bad debts, Nonbusiness bad debt. 2012 irs form 1040 , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. 2012 irs form 1040 Nonqualified preferred stock, Nonqualified preferred stock. 2012 irs form 1040 Nonresident aliens Backup withholding, Nonresident aliens. 2012 irs form 1040 Nontaxable return of capital, Basis adjustment. 2012 irs form 1040 Nontaxable stock rights, Nontaxable stock rights. 2012 irs form 1040 Nontaxable trades, Nontaxable Trades, Nontaxable trades. 2012 irs form 1040 Notes Individuals, bought at discount, Notes of individuals. 2012 irs form 1040 U. 2012 irs form 1040 S. 2012 irs form 1040 Treasury (see U. 2012 irs form 1040 S. 2012 irs form 1040 Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. 2012 irs form 1040 Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. 2012 irs form 1040 , Cash settlement option. 2012 irs form 1040 Dealer equity, Dealer equity option. 2012 irs form 1040 Deep-in-the-money, Qualified covered call options and optioned stock. 2012 irs form 1040 Employee stock, Reminders Equity, Equity option. 2012 irs form 1040 Gain or loss, Options, Qualified covered call options and optioned stock. 2012 irs form 1040 Holding period, Option exercised. 2012 irs form 1040 Listed, Listed option. 2012 irs form 1040 Nonequity, Nonequity option. 2012 irs form 1040 Qualified covered call, Qualified covered call options and optioned stock. 2012 irs form 1040 Reporting requirements, How to report. 2012 irs form 1040 Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. 2012 irs form 1040 Wash sales, Options and futures contracts. 2012 irs form 1040 Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. 2012 irs form 1040 Original issue discount (OID), Original issue discount. 2012 irs form 1040 , Original Issue Discount (OID), Stripped tax-exempt obligations. 2012 irs form 1040 , Original issue discount (OID) on debt instruments. 2012 irs form 1040 Adjustment to, Original issue discount (OID) adjustment. 2012 irs form 1040 Reporting requirements, Exceptions to reporting OID. 2012 irs form 1040 , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. 2012 irs form 1040 Passive activities Gains and losses, Passive activity losses. 2012 irs form 1040 , Passive activity losses. 2012 irs form 1040 , Passive activity losses and credits. 2012 irs form 1040 , Losses from passive activities. 2012 irs form 1040 , Passive activity gains and losses. 2012 irs form 1040 Patronage dividends, Patronage dividends. 2012 irs form 1040 Penalties Accuracy-related, Accuracy-related penalty. 2012 irs form 1040 , Accuracy-related penalties. 2012 irs form 1040 Backup withholding, Penalties. 2012 irs form 1040 Civil fraud, Civil fraud penalty. 2012 irs form 1040 Early withdrawal, Interest subject to penalty for early withdrawal. 2012 irs form 1040 , Penalty on early withdrawal of savings. 2012 irs form 1040 Failure to pay tax, Failure to pay tax. 2012 irs form 1040 Failure to supply SSN, Penalty for failure to supply SSN. 2012 irs form 1040 Substantial understatement, Substantial understatement of tax. 2012 irs form 1040 Valuation misstatement, Substantial valuation misstatement. 2012 irs form 1040 Political parties Debts owed by, Debts owed by political parties. 2012 irs form 1040 Preferred stock Nonqualified, Nonqualified preferred stock. 2012 irs form 1040 Redeemable at a premium, Preferred stock redeemable at a premium. 2012 irs form 1040 Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. 2012 irs form 1040 , Premiums on bonds. 2012 irs form 1040 Private activity bonds, Private activity bonds. 2012 irs form 1040 Public utility stock reinvestment, Public utilities. 2012 irs form 1040 Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. 2012 irs form 1040 Puts and Calls Q Qualified dividends, Qualified dividends. 2012 irs form 1040 Qualified small business stock, Qualified small business stock. 2012 irs form 1040 , Qualified small business stock. 2012 irs form 1040 , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. 2012 irs form 1040 , Shares in a mutual fund or REIT. 2012 irs form 1040 , Loss on mutual fund or REIT stock held 6 months or less. 2012 irs form 1040 Real estate mortgage investment conduits (REMICs), REMICs, Expenses. 2012 irs form 1040 , Including mutual fund or REMIC expenses in income. 2012 irs form 1040 Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. 2012 irs form 1040 Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. 2012 irs form 1040 Redemption or retirement of bonds, Redemption or retirement of bonds. 2012 irs form 1040 Regulated futures contract, Regulated futures contract. 2012 irs form 1040 Reinvestment rights, Commissions and load charges. 2012 irs form 1040 REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. 2012 irs form 1040 , Related Party Transactions, Property received from a related party. 2012 irs form 1040 Related persons, Related persons. 2012 irs form 1040 REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. 2012 irs form 1040 Reporting requirements Bad debts, How to report bad debts. 2012 irs form 1040 Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. 2012 irs form 1040 , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. 2012 irs form 1040 Interest on U. 2012 irs form 1040 S. 2012 irs form 1040 savings bonds, Reporting options for cash method taxpayers. 2012 irs form 1040 , Choice to report interest each year. 2012 irs form 1040 Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. 2012 irs form 1040 Options, How to report. 2012 irs form 1040 Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. 2012 irs form 1040 Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. 2012 irs form 1040 Straddles, Section 1256 contracts and straddles. 2012 irs form 1040 Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. 2012 irs form 1040 Trades, How To Report Repossession of real property, Real property repossessed. 2012 irs form 1040 Restricted property, Restricted property. 2012 irs form 1040 Restricted stock, Dividends received on restricted stock. 2012 irs form 1040 Retirement of debt instrument, Retirement of debt instrument. 2012 irs form 1040 Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. 2012 irs form 1040 Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. 2012 irs form 1040 Safe deposit box, Safe deposit box rent. 2012 irs form 1040 Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. 2012 irs form 1040 S. 2012 irs form 1040 savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. 2012 irs form 1040 Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. 2012 irs form 1040 Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. 2012 irs form 1040 Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. 2012 irs form 1040 , Section 1256 contract options. 2012 irs form 1040 , Section 1256 contracts and straddles. 2012 irs form 1040 Net gain on, Net section 1256 contracts gain. 2012 irs form 1040 Net loss on, Net section 1256 contracts loss. 2012 irs form 1040 Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. 2012 irs form 1040 Lost, stolen, etc. 2012 irs form 1040 , cost of replacing, Cost of replacing missing securities. 2012 irs form 1040 Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. 2012 irs form 1040 Securities futures contracts, Dealer securities futures contract. 2012 irs form 1040 , Securities futures contract. 2012 irs form 1040 , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. 2012 irs form 1040 Seller-financed mortgages, Interest on seller-financed mortgage. 2012 irs form 1040 Short sales, Short Sales, Extraordinary dividends. 2012 irs form 1040 Adjusted basis, Short sales. 2012 irs form 1040 Expenses of, Short-sale expenses. 2012 irs form 1040 Extraordinary dividends, Extraordinary dividends. 2012 irs form 1040 Puts, Put option as short sale. 2012 irs form 1040 Small business investment company stock, Short sale. 2012 irs form 1040 Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. 2012 irs form 1040 Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. 2012 irs form 1040 , Acquisition discount on short-term obligations. 2012 irs form 1040 , Short-term government obligations. 2012 irs form 1040 Interest deduction, limit on, Limit on interest deduction for short-term obligations. 2012 irs form 1040 Sixty/forty (60/40) rule, 60/40 rule. 2012 irs form 1040 Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. 2012 irs form 1040 Reporting requirements, How to report. 2012 irs form 1040 Small business stock, Qualified small business stock. 2012 irs form 1040 , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. 2012 irs form 1040 , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. 2012 irs form 1040 Joint accounts, SSN for joint account. 2012 irs form 1040 Requirement to give, Social security number (SSN). 2012 irs form 1040 Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. 2012 irs form 1040 , SSBIC stock. 2012 irs form 1040 Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. 2012 irs form 1040 Registration requirement, Registration requirement. 2012 irs form 1040 Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. 2012 irs form 1040 , Basis adjustment. 2012 irs form 1040 , Basis. 2012 irs form 1040 , Stocks and Bonds, Basis of replacement stock. 2012 irs form 1040 Capital asset, Stocks, stock rights, and bonds. 2012 irs form 1040 Constructive ownership, Constructive ownership of stock. 2012 irs form 1040 Convertible, Convertible stocks and bonds. 2012 irs form 1040 Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. 2012 irs form 1040 , Automatic investment service. 2012 irs form 1040 Identification, Identifying stock or bonds sold. 2012 irs form 1040 Installment sales, Installment sales. 2012 irs form 1040 Nonqualified preferred stock, Nonqualified preferred stock. 2012 irs form 1040 Options for employees, Reminders Public utility, reinvestment, Public utilities. 2012 irs form 1040 Redemption of, Redemption of stock. 2012 irs form 1040 Replacement stock, Basis of replacement stock. 2012 irs form 1040 Restricted stock, Dividends received on restricted stock. 2012 irs form 1040 Rights, Distributions of Stock and Stock Rights, Stock rights. 2012 irs form 1040 , Nontaxable stock rights. 2012 irs form 1040 S corporations, S corporation stock. 2012 irs form 1040 Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. 2012 irs form 1040 , Qualified small business stock. 2012 irs form 1040 Specialized small business investment company, Specialized small business investment company stock or partnership interest. 2012 irs form 1040 Splits, Stock splits. 2012 irs form 1040 Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. 2012 irs form 1040 Trades, Stock for stock of the same corporation. 2012 irs form 1040 Trust instruments treated as, Certain trust instruments treated as stock. 2012 irs form 1040 Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. 2012 irs form 1040 Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. 2012 irs form 1040 Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. 2012 irs form 1040 , Mixed straddles. 2012 irs form 1040 , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. 2012 irs form 1040 Stripped bonds and coupons, Stripped bonds or coupons. 2012 irs form 1040 , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 2012 irs form 1040 Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. 2012 irs form 1040 What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. 2012 irs form 1040 Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. 2012 irs form 1040 Puts and Calls U. 2012 irs form 1040 S. 2012 irs form 1040 savings bonds, person responsible for tax (Table 1-2), Table 1-2. 2012 irs form 1040 Who Pays the Tax on U. 2012 irs form 1040 S. 2012 irs form 1040 Savings Bond Interest Tax credit bonds, Tax credit bonds. 2012 irs form 1040 Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. 2012 irs form 1040 Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest Penalties, Penalties Reporting requirements, Investor Reporting Rules to curb abuse, Rules To Curb Abusive Tax Shelters Tax-exempt bonds, Tax-exempt state and local government bonds. 2012 irs form 1040 Tax-exempt income Expenses of, Tax-exempt income. 2012 irs form 1040 Interest, Tax-Exempt Interest, Reporting tax-exempt interest. 2012 irs form 1040 Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. 2012 irs form 1040 , Discounted tax-exempt obligations. 2012 irs form 1040 Taxable income, expenses of, Expenses for both tax-exempt and taxable income. 2012 irs form 1040 Taxes State and local transfer, State and local transfer taxes. 2012 irs form 1040 State income, State income taxes. 2012 irs form 1040 Term loans, Term loans. 2012 irs form 1040 Trade or business, Passive activity. 2012 irs form 1040 Traders in securities, Special Rules for Traders in Securities Trades Insurance, Insurance Policies and Annuities Investment property, Sales and Trades of Investment Property Like-kind, Like-Kind Exchanges, Like-Kind Exchanges Nontaxable, Property Received in Nontaxable Trades, Nontaxable Trades, Nontaxable trades. 2012 irs form 1040 Reporting requirements, How To Report Stock, Stock for stock of the same corporation. 2012 irs form 1040 Taxable, Property Received in Taxable Trades U. 2012 irs form 1040 S. 2012 irs form 1040 Treasury notes or bonds, U. 2012 irs form 1040 S. 2012 irs form 1040 Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. 2012 irs form 1040 S. 2012 irs form 1040 Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). 2012 irs form 1040 , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. 2012 irs form 1040 Trustee's commission for revocable trust, Trustee's commissions for revocable trust. 2012 irs form 1040 U U. 2012 irs form 1040 S. 2012 irs form 1040 savings bonds, U. 2012 irs form 1040 S. 2012 irs form 1040 obligations. 2012 irs form 1040 , U. 2012 irs form 1040 S. 2012 irs form 1040 Savings Bonds Reporting interest on, U. 2012 irs form 1040 S. 2012 irs form 1040 obligations. 2012 irs form 1040 , U. 2012 irs form 1040 S. 2012 irs form 1040 Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. 2012 irs form 1040 Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. 2012 irs form 1040 Tax, responsible person (Table 1-2), Table 1-2. 2012 irs form 1040 Who Pays the Tax on U. 2012 irs form 1040 S. 2012 irs form 1040 Savings Bond Interest U. 2012 irs form 1040 S. 2012 irs form 1040 Treasury bills, notes, and bonds, U. 2012 irs form 1040 S. 2012 irs form 1040 obligations. 2012 irs form 1040 , U. 2012 irs form 1040 S. 2012 irs form 1040 Treasury Bills, Notes, and Bonds, U. 2012 irs form 1040 S. 2012 irs form 1040 Treasury Notes or Bonds, U. 2012 irs form 1040 S. 2012 irs form 1040 Treasury notes and bonds. 2012 irs form 1040 Undistributed capital gains, Undistributed capital gains. 2012 irs form 1040 Usurious interest, Usurious interest. 2012 irs form 1040 V Veterans' insurance Dividends on, Dividends on veterans' insurance. 2012 irs form 1040 W Warrants, Warrants. 2012 irs form 1040 Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. 2012 irs form 1040 Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. 2012 irs form 1040 Worksheets Capital loss carryover, Worksheet 4-1. 2012 irs form 1040 Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. 2012 irs form 1040 Prev  Up     Home   More Online Publications