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2012 Pdf Tax Forms 1040

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2012 Pdf Tax Forms 1040

2012 pdf tax forms 1040 Publication 929 - Main Content Table of Contents Part 1. 2012 pdf tax forms 1040 Rules for All Dependents Filing RequirementsEarned Income Only Unearned Income Only Both Earned and Unearned Income Other Filing Requirements Should a Return Be Filed Even If Not Required? Responsibility for Child's ReturnThird party designee. 2012 pdf tax forms 1040 Designated as representative. 2012 pdf tax forms 1040 IRS notice. 2012 pdf tax forms 1040 Standard DeductionStandard Deduction of Zero Dependent's Own Exemption Withholding From WagesExceptions. 2012 pdf tax forms 1040 Part 2. 2012 pdf tax forms 1040 Tax on Unearned Income of Certain ChildrenWhich Parent's Return To Use Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, Lines A–C) Step 1. 2012 pdf tax forms 1040 Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. 2012 pdf tax forms 1040 Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. 2012 pdf tax forms 1040 Figuring the Child's Tax (Form 8615, Part III) Alternative Minimum Tax Illustrated Example Part 1. 2012 pdf tax forms 1040 Rules for All Dependents This part of the publication discusses the filing requirements for dependents, who is responsible for a child's return, how to figure a dependent's standard deduction and exemption (if any), and whether a dependent can claim exemption from federal income tax withholding. 2012 pdf tax forms 1040 Filing Requirements Whether a dependent has to file a return generally depends on the amount of the dependent's earned and unearned income and whether the dependent is married, is age 65 or older, or is blind. 2012 pdf tax forms 1040 A dependent may have to file a return even if his or her income is less than the amount that would normally require a return. 2012 pdf tax forms 1040 See Other Filing Requirements, later. 2012 pdf tax forms 1040 The following sections apply to dependents with: Earned income only, Unearned income only, and Both earned and unearned income. 2012 pdf tax forms 1040  To find out whether a dependent must file, read the section that applies, or use Table 1. 2012 pdf tax forms 1040 Earned Income Only A dependent whose gross income is only earned income must file a return if the gross income is more than the amount listed in the following table. 2012 pdf tax forms 1040 Marital Status Amount Single   Under 65 and not blind $6,100 Either 65 or older or blind $7,600 65 or older and blind $9,100 Married*   Under 65 and not blind $6,100 Either 65 or older or blind $7,300 65 or older and blind $8,500 *If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 William is 16. 2012 pdf tax forms 1040 His mother claims an exemption for him on her income tax return. 2012 pdf tax forms 1040 He worked part time on weekends during the school year and full time during the summer. 2012 pdf tax forms 1040 He earned $7,000 in wages. 2012 pdf tax forms 1040 He did not have any unearned income. 2012 pdf tax forms 1040 He must file a tax return because he has earned income only and his gross income is more than $6,100. 2012 pdf tax forms 1040 If he is blind, he does not have to file a return because his gross income is not more than $7,600. 2012 pdf tax forms 1040 Unearned Income Only A dependent whose gross income is only unearned income must file a return if the gross income is more than the amount listed in the following table. 2012 pdf tax forms 1040 Marital Status Amount Single   Under 65 and not blind $1,000 Either 65 or older or blind $2,500 65 or older and blind $4,000 Married*   Under 65 and not blind $1,000 Either 65 or older or blind $2,200 65 or older and blind $3,400 *If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 Sarah is 18 and single. 2012 pdf tax forms 1040 Her parents can claim an exemption for her on their income tax return. 2012 pdf tax forms 1040 She received $1,970 of taxable interest and dividend income. 2012 pdf tax forms 1040 She did not work during the year. 2012 pdf tax forms 1040 She must file a tax return because she has unearned income only and her gross income is more than $1,000. 2012 pdf tax forms 1040 If she is blind, she does not have to file a return because she has unearned income only and her gross income is not more than $2,500. 2012 pdf tax forms 1040 Election to report child's unearned income on parent's return. 2012 pdf tax forms 1040   A parent of a child under age 19 (or under age 24 if a full-time student) may be able to elect to include the child's interest and dividend income on the parent's return. 2012 pdf tax forms 1040 See Parent's Election To Report Child's Interest and Dividends in Part 2. 2012 pdf tax forms 1040 If the parent makes this election, the child does not have to file a return. 2012 pdf tax forms 1040 Both Earned and Unearned Income A dependent who has both earned and unearned income generally must file a return if the dependent's gross income is more than line 5 of the following worksheet. 2012 pdf tax forms 1040 Filing Requirement Worksheet for Most Dependents 1. 2012 pdf tax forms 1040 Enter dependent's earned income plus $350     2. 2012 pdf tax forms 1040 Minimum amount   $1,000 3. 2012 pdf tax forms 1040 Compare lines 1 and 2. 2012 pdf tax forms 1040 Enter the larger amount     4. 2012 pdf tax forms 1040 Maximum amount   6,100 5. 2012 pdf tax forms 1040 Compare lines 3 and 4. 2012 pdf tax forms 1040 Enter the smaller amount     6. 2012 pdf tax forms 1040 Enter the dependent's gross income. 2012 pdf tax forms 1040 If line 6 is more than line 5, the dependent must file an income tax return. 2012 pdf tax forms 1040 If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. 2012 pdf tax forms 1040       Table 1. 2012 pdf tax forms 1040 2013 Filing Requirements for Dependents If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. 2012 pdf tax forms 1040   See the definitions of “dependent,”“earned income,”“unearned income,” and “gross income” in the Glossary. 2012 pdf tax forms 1040   Single dependents—Were you either age 65 or older or blind?     No. 2012 pdf tax forms 1040 You must file a return if any of the following apply. 2012 pdf tax forms 1040       Your unearned income was over $1,000. 2012 pdf tax forms 1040 Your earned income was over $6,100. 2012 pdf tax forms 1040 Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. 2012 pdf tax forms 1040         Yes. 2012 pdf tax forms 1040 You must file a return if any of the following apply. 2012 pdf tax forms 1040     Your unearned income was over $2,500 ($4,000 if 65 or older and blind), Your earned income was over $7,600 ($9,100 if 65 or older and blind), Your gross income was more than the larger of—       $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). 2012 pdf tax forms 1040       Married dependents—Were you either age 65 or older or blind?     No. 2012 pdf tax forms 1040 You must file a return if any of the following apply. 2012 pdf tax forms 1040       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2012 pdf tax forms 1040 Your unearned income was over $1,000. 2012 pdf tax forms 1040 Your earned income was over $6,100. 2012 pdf tax forms 1040 Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. 2012 pdf tax forms 1040       Yes. 2012 pdf tax forms 1040 You must file a return if any of the following apply. 2012 pdf tax forms 1040       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. 2012 pdf tax forms 1040 Your unearned income was over $2,200 ($3,400 if 65 or older and blind), Your earned income was over $7,300 ($8,500 if 65 or older and blind), Your gross income was more than the larger of—       $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). 2012 pdf tax forms 1040       Example 1. 2012 pdf tax forms 1040 Joe is 20, single, not blind, and a full-time college student. 2012 pdf tax forms 1040 He does not provide more than half of his own support, and his parents claim an exemption for him on their income tax return. 2012 pdf tax forms 1040 He received $200 taxable interest income and earned $2,750 from a part-time job. 2012 pdf tax forms 1040 He does not have to file a tax return because his gross income of $2,950 ($200 interest plus $2,750 in wages) is not more than $3,100, the amount on line 5 of his filled-in Filing Requirement Worksheet for Most Dependents (shown next). 2012 pdf tax forms 1040 Filled-in Example 1 Filing Requirement Worksheet  for Most Dependents 1. 2012 pdf tax forms 1040 Enter dependent's earned income plus $350   $ 3,100 2. 2012 pdf tax forms 1040 Minimum amount   1,000 3. 2012 pdf tax forms 1040 Compare lines 1 and 2. 2012 pdf tax forms 1040 Enter the larger amount   3,100 4. 2012 pdf tax forms 1040 Maximum amount   6,100 5. 2012 pdf tax forms 1040 Compare lines 3 and 4. 2012 pdf tax forms 1040 Enter the smaller amount   3,100 6. 2012 pdf tax forms 1040 Enter the dependent's gross income. 2012 pdf tax forms 1040 If line 6 is more than line 5, the dependent must file an income tax return. 2012 pdf tax forms 1040 If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. 2012 pdf tax forms 1040   $ 2,950   Example 2. 2012 pdf tax forms 1040 The facts are the same as in Example 1 except that Joe had $600 taxable interest income. 2012 pdf tax forms 1040 He must file a tax return because his gross income of $3,350 ($600 interest plus $2,750 wages) is more than $3,100, the amount on line 5 of his filled-in worksheet (shown next). 2012 pdf tax forms 1040 Filled-in Example 2 Filing Requirement Worksheet for Most Dependents 1. 2012 pdf tax forms 1040 Enter dependent's earned income plus $350   $ 3,100 2. 2012 pdf tax forms 1040 Minimum amount   1,000 3. 2012 pdf tax forms 1040 Compare lines 1 and 2. 2012 pdf tax forms 1040 Enter the larger amount   3,100 4. 2012 pdf tax forms 1040 Maximum amount   6,100 5. 2012 pdf tax forms 1040 Compare lines 3 and 4. 2012 pdf tax forms 1040 Enter the smaller amount   3,100 6. 2012 pdf tax forms 1040 Enter the dependent's gross income. 2012 pdf tax forms 1040 If line 6 is more than line 5, the dependent must file an income tax return. 2012 pdf tax forms 1040 If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. 2012 pdf tax forms 1040   $ 3,350   Age 65 or older or blind. 2012 pdf tax forms 1040 A dependent who is age 65 or older or blind must file a return if his or her gross income is more than line 7 of the following worksheet. 2012 pdf tax forms 1040 Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. 2012 pdf tax forms 1040 Enter dependent's earned income plus $350     2. 2012 pdf tax forms 1040 Minimum amount   $1,000 3. 2012 pdf tax forms 1040 Compare lines 1 and 2. 2012 pdf tax forms 1040 Enter the larger amount     4. 2012 pdf tax forms 1040 Maximum amount   6,100 5. 2012 pdf tax forms 1040 Compare lines 3 and 4. 2012 pdf tax forms 1040 Enter the smaller amount     6. 2012 pdf tax forms 1040 Enter the amount from the following table that applies to the dependent       Marital Status Amount     Single         Either 65 or older or blind $1,500       65 or older and blind $3,000     Married         Either 65 or older or blind $1,200       65 or older and blind $2,400   7. 2012 pdf tax forms 1040 Add lines 5 and 6. 2012 pdf tax forms 1040 Enter the total     8. 2012 pdf tax forms 1040 Enter the dependent's gross income. 2012 pdf tax forms 1040 If line 8 is more than line 7, the dependent must file an income tax return. 2012 pdf tax forms 1040 If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more     Example 3. 2012 pdf tax forms 1040 The facts are the same as in Example 2 except that Joe is also blind. 2012 pdf tax forms 1040 He does not have to file a return because his gross income of $3,350 is not more than $4,600, the amount on line 7 of his filled-in Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind (shown next). 2012 pdf tax forms 1040   Filled-in Example 3 Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. 2012 pdf tax forms 1040 Enter dependent's earned income plus $350   $3,100 2. 2012 pdf tax forms 1040 Minimum amount   1,000 3. 2012 pdf tax forms 1040 Compare lines 1 and 2. 2012 pdf tax forms 1040 Enter the larger amount   3,100 4. 2012 pdf tax forms 1040 Maximum amount   6,100 5. 2012 pdf tax forms 1040 Compare lines 3 and 4. 2012 pdf tax forms 1040 Enter the smaller amount   3,100 6. 2012 pdf tax forms 1040 Enter the amount from the following table that applies to the dependent   1,500   Marital Status Amount     Single         Either 65 or older or blind $1,500       65 or older and blind $3,000     Married         Either 65 or older or blind $1,200       65 or older and blind $2,400   7. 2012 pdf tax forms 1040 Add lines 5 and 6. 2012 pdf tax forms 1040 Enter the total   4,600 8. 2012 pdf tax forms 1040 Enter the dependent's gross income. 2012 pdf tax forms 1040 If line 8 is more than line 7, the dependent must file an income tax return. 2012 pdf tax forms 1040 If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more   $3,350 Other Filing Requirements Some dependents may have to file a tax return even if their income is less than the amount that would normally require them to file a return. 2012 pdf tax forms 1040 A dependent must file a tax return if he or she owes any other taxes, such as: Social security and Medicare taxes on tips not reported to his or her employer or on wages received from an employer who did not withhold these taxes, Uncollected social security and Medicare or railroad retirement taxes on tips reported to his or her employer or on group-term life insurance, Alternative minimum tax, Additional tax on a health savings account from Form 8889, Part III, Recapture taxes, such as the tax from recapture of an education credit, or Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. 2012 pdf tax forms 1040 But if the dependent is filing a return only because of this tax, the dependent can file Form 5329 by itself. 2012 pdf tax forms 1040 A dependent must also file a tax return if he or she: Had wages of $108. 2012 pdf tax forms 1040 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes, or Had net earnings from self-employment of at least $400. 2012 pdf tax forms 1040 Spouse itemizes. 2012 pdf tax forms 1040   A dependent must file a return if the dependent's spouse itemizes deductions on a separate return and the dependent has $5 or more of gross income (earned and/or unearned). 2012 pdf tax forms 1040 Should a Return Be Filed Even If Not Required? Even if a dependent does not meet any of the filing requirements discussed earlier, he or she should file a tax return if either of the following applies. 2012 pdf tax forms 1040 Income tax was withheld from his or her income. 2012 pdf tax forms 1040 He or she qualifies for the earned income credit, additional child tax credit, health coverage tax credit, or refundable American opportunity education credit. 2012 pdf tax forms 1040 See the tax return instructions to find out who qualifies for these credits. 2012 pdf tax forms 1040  By filing a return, the dependent can get a refund. 2012 pdf tax forms 1040 Responsibility for Child's Return Generally, a child is responsible for filing his or her own tax return and for paying any tax, penalties, or interest on that return. 2012 pdf tax forms 1040 If a child cannot file his or her own return for any reason, such as age, the child's parent, guardian, or other legally responsible person must file it for the child. 2012 pdf tax forms 1040 Signing the child's return. 2012 pdf tax forms 1040   If the child cannot sign his or her return, a parent or guardian must sign the child's name followed by the words “By (signature), parent (or guardian) for minor child. 2012 pdf tax forms 1040 ” Authority of parent or guardian. 2012 pdf tax forms 1040   A parent or guardian who signs a return on a child's behalf can deal with the IRS on all matters connected with the return. 2012 pdf tax forms 1040   In general, a parent or guardian who does not sign the child's return can only provide information concerning the child's return and pay the child's tax. 2012 pdf tax forms 1040 That parent or guardian is not entitled to receive information from the IRS or legally bind the child to a tax liability arising from the return. 2012 pdf tax forms 1040 Third party designee. 2012 pdf tax forms 1040   A child's parent or guardian who does not sign the child's return may be authorized, as a third party designee, to discuss the processing of the return with the IRS as well as provide information concerning the return. 2012 pdf tax forms 1040 The child or the person signing the return on the child's behalf must check the “Yes” box in the “Third Party Designee” area of the return and name the parent or guardian as the designee. 2012 pdf tax forms 1040   If designated, a parent or guardian can respond to certain IRS notices and receive information about the processing of the return and the status of a refund or payment. 2012 pdf tax forms 1040 This designation does not authorize the parent or guardian to receive any refund check, bind the child to any tax liability, or otherwise represent the child before the IRS. 2012 pdf tax forms 1040 See the return instructions for more information. 2012 pdf tax forms 1040 Designated as representative. 2012 pdf tax forms 1040   A parent or guardian who does not sign the child's return may be designated as the child's representative by the child or the person signing the return on the child's behalf. 2012 pdf tax forms 1040 Form 2848, Power of Attorney and Declaration of Representative, is used to designate a child's representative. 2012 pdf tax forms 1040 See Publication 947, Practice Before the IRS and Power of Attorney, for more information. 2012 pdf tax forms 1040   If designated, a parent or guardian can receive information about the child's return but cannot legally bind the child to a tax liability unless authorized to do so by the law of the state in which the child lives. 2012 pdf tax forms 1040 IRS notice. 2012 pdf tax forms 1040   If you or the child receives a notice from the IRS concerning the child's return or tax liability, you should immediately inform the IRS that the notice concerns a child. 2012 pdf tax forms 1040 The notice will show who to contact. 2012 pdf tax forms 1040 The IRS will try to resolve the matter with the parent(s) or guardian(s) of the child consistent with their authority. 2012 pdf tax forms 1040 Child's earnings. 2012 pdf tax forms 1040   For federal income tax purposes, amounts a child earns by performing services are included in the gross income of the child and not the gross income of the parent. 2012 pdf tax forms 1040 This is true even if, under state law, the parent has the right to the earnings and may actually have received them. 2012 pdf tax forms 1040 If the child does not pay the tax due on this income, the parent may be liable for the tax. 2012 pdf tax forms 1040 Child's expenses. 2012 pdf tax forms 1040   Deductions for payments that are made out of a child's earnings are the child's, even if the payments are made by the parent. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 You made payments on your child's behalf that are deductible as a business expense and a charitable contribution. 2012 pdf tax forms 1040 You made the payments out of your child's earnings. 2012 pdf tax forms 1040 These items can be deducted only on the child's return. 2012 pdf tax forms 1040 Standard Deduction The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the larger of: $1,000, or The individual's earned income plus $350, but not more than the regular standard deduction (generally $6,100). 2012 pdf tax forms 1040 However, the standard deduction may be higher for a dependent who: Is 65 or older, or Is blind. 2012 pdf tax forms 1040 Certain dependents cannot claim any standard deduction. 2012 pdf tax forms 1040 See Standard Deduction of Zero , later. 2012 pdf tax forms 1040 Worksheet 1. 2012 pdf tax forms 1040   Use Worksheet 1 to figure the dependent's standard deduction. 2012 pdf tax forms 1040 Worksheet 1. 2012 pdf tax forms 1040 Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse, if filing jointly) as a dependent. 2012 pdf tax forms 1040 If you were 65 or older and/or blind, check the correct number of boxes below. 2012 pdf tax forms 1040 Put the total number of boxes checked in box c and go to line 1. 2012 pdf tax forms 1040 a. 2012 pdf tax forms 1040 You 65 or older   Blind   b. 2012 pdf tax forms 1040 Your spouse, if claiming  spouse's exemption 65 or older   Blind   c. 2012 pdf tax forms 1040 Total boxes checked         1. 2012 pdf tax forms 1040 Enter your earned income (defined below) plus $350. 2012 pdf tax forms 1040 If none, enter -0-. 2012 pdf tax forms 1040 1. 2012 pdf tax forms 1040     2. 2012 pdf tax forms 1040 Minimum amount. 2012 pdf tax forms 1040   2. 2012 pdf tax forms 1040 $1,000   3. 2012 pdf tax forms 1040 Compare lines 1 and 2. 2012 pdf tax forms 1040 Enter the larger of the two amounts here. 2012 pdf tax forms 1040 3. 2012 pdf tax forms 1040     4. 2012 pdf tax forms 1040 Enter on line 4 the amount shown below for your filing status. 2012 pdf tax forms 1040       Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 4. 2012 pdf tax forms 1040     5. 2012 pdf tax forms 1040 Standard deduction. 2012 pdf tax forms 1040         a. 2012 pdf tax forms 1040 Compare lines 3 and 4. 2012 pdf tax forms 1040 Enter the smaller amount here. 2012 pdf tax forms 1040 If under 65 and not blind, stop here. 2012 pdf tax forms 1040 This is your standard deduction. 2012 pdf tax forms 1040 Otherwise, go on to line 5b. 2012 pdf tax forms 1040 5a. 2012 pdf tax forms 1040     b. 2012 pdf tax forms 1040 If 65 or older or blind, multiply $1,500 ($1,200 if married) by the number in box c above. 2012 pdf tax forms 1040 Enter the result here. 2012 pdf tax forms 1040 5b. 2012 pdf tax forms 1040     c. 2012 pdf tax forms 1040 Add lines 5a and 5b. 2012 pdf tax forms 1040 This is your standard deduction for 2013. 2012 pdf tax forms 1040 5c. 2012 pdf tax forms 1040     Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. 2012 pdf tax forms 1040 It also includes any amount received as a scholarship that you must include in income. 2012 pdf tax forms 1040   Example 1. 2012 pdf tax forms 1040 Michael is single, age 15, and not blind. 2012 pdf tax forms 1040 His parents can claim him as a dependent on their tax return. 2012 pdf tax forms 1040 He has taxable interest income of $800 and wages of $150. 2012 pdf tax forms 1040 He enters $500 (his earned income plus $350) on line 1 of Worksheet 1. 2012 pdf tax forms 1040 On line 3, he enters $1,000, the larger of $500 or $1,000. 2012 pdf tax forms 1040 Michael enters $6,100 on line 4. 2012 pdf tax forms 1040 On line 5a, he enters $1,000, the smaller of $1,000 or $6,100. 2012 pdf tax forms 1040 His standard deduction is $1,000. 2012 pdf tax forms 1040 Example 2. 2012 pdf tax forms 1040 Judy, a full-time student, is single, age 22, and not blind. 2012 pdf tax forms 1040 Her parents can claim her as a dependent on their tax return. 2012 pdf tax forms 1040 She has dividend income of $275 and wages of $2,500. 2012 pdf tax forms 1040 She enters $2,850 (her earned income plus $350) on line 1 of Worksheet 1. 2012 pdf tax forms 1040 On line 3, she enters $2,850, the larger of $2,850 or $1,000. 2012 pdf tax forms 1040 She enters $6,100 on line 4. 2012 pdf tax forms 1040 On line 5a, she enters $2,850 (the smaller of $2,850 or $6,100) as her standard deduction. 2012 pdf tax forms 1040 Example 3. 2012 pdf tax forms 1040 Amy, who is single, is claimed as a dependent on her parents' tax return. 2012 pdf tax forms 1040 She is 18 years old and blind. 2012 pdf tax forms 1040 She has taxable interest income of $1,000 and wages of $2,000. 2012 pdf tax forms 1040 She enters $2,350 (her earned income plus $350) on line 1 of Worksheet 1. 2012 pdf tax forms 1040 She enters $2,350 (the larger of $2,350 or $1,000) on line 3, $6,100 on line 4, and $2,350 (the smaller of $2,350 or $6,100) on line 5a. 2012 pdf tax forms 1040 Because Amy is blind, she checks the box for blindness and enters “1” in box c at the top of Worksheet 1. 2012 pdf tax forms 1040 She enters $1,500 (the number in box c times $1,500) on line 5b. 2012 pdf tax forms 1040 Her standard deduction on line 5c is $3,850 ($2,350 + $1,500). 2012 pdf tax forms 1040 Standard Deduction of Zero The standard deduction for the following dependents is zero. 2012 pdf tax forms 1040 A married dependent filing a separate return whose spouse itemizes deductions. 2012 pdf tax forms 1040 A dependent who files a return for a period of less than 12 months due to a change in his or her annual accounting period. 2012 pdf tax forms 1040 A nonresident or dual-status alien dependent, unless the dependent is married to a U. 2012 pdf tax forms 1040 S. 2012 pdf tax forms 1040 citizen or resident alien at the end of the year and chooses to be treated as a U. 2012 pdf tax forms 1040 S. 2012 pdf tax forms 1040 resident for the year. 2012 pdf tax forms 1040 See Publication 519, U. 2012 pdf tax forms 1040 S. 2012 pdf tax forms 1040 Tax Guide for Aliens, for information on making this choice. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 Jennifer, who is a dependent of her parents, is entitled to file a joint return with her husband. 2012 pdf tax forms 1040 However, her husband elects to file a separate return and itemize his deductions. 2012 pdf tax forms 1040 Because he itemizes, Jennifer's standard deduction on her return is zero. 2012 pdf tax forms 1040 She can, however, itemize any of her allowable deductions. 2012 pdf tax forms 1040 Dependent's Own Exemption A person who can be claimed as a dependent on another taxpayer's return cannot claim his or her own exemption. 2012 pdf tax forms 1040 This is true even if the other taxpayer does not actually claim the exemption. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 James and Barbara can claim their child, Ben, as a dependent on their return. 2012 pdf tax forms 1040 Ben is a college student who works during the summer and must file a tax return. 2012 pdf tax forms 1040 Ben cannot claim his own exemption on his return. 2012 pdf tax forms 1040 This is true even if James and Barbara do not claim him as a dependent on their return. 2012 pdf tax forms 1040 Withholding From Wages Employers generally withhold federal income tax, social security tax, and Medicare tax from an employee's wages. 2012 pdf tax forms 1040 If the employee claims exemption from withholding on Form W-4, the employer will not withhold federal income tax. 2012 pdf tax forms 1040 The exemption from withholding does not apply to social security and Medicare taxes. 2012 pdf tax forms 1040 Conditions for exemption from withholding. 2012 pdf tax forms 1040   An employee can claim exemption from withholding for 2014 only if he or she meets both of the following conditions. 2012 pdf tax forms 1040 For 2013, the employee had a right to a refund of all federal income tax withheld because he or she had no tax liability. 2012 pdf tax forms 1040 For 2014, the employee expects a refund of all federal income tax withheld because he or she expects to have no tax liability. 2012 pdf tax forms 1040 Dependents. 2012 pdf tax forms 1040   An employee who is a dependent ordinarily cannot claim exemption from withholding if both of the following are true. 2012 pdf tax forms 1040 The employee's gross income will be more than $1,000, the minimum standard deduction for 2014. 2012 pdf tax forms 1040 The employee's unearned income will be more than $350. 2012 pdf tax forms 1040 Exceptions. 2012 pdf tax forms 1040   An employee may be able to claim exemption from withholding even if the employee is a dependent, if the employee: Is age 65 or older, Is blind, or Will claim on his or her 2014 tax return: Adjustments to income, Tax credits, or Itemized deductions. 2012 pdf tax forms 1040 The above exceptions do not apply to supplemental wages greater than $1,000,000. 2012 pdf tax forms 1040 For more information, see Exemption From Withholding in chapter 1 of Publication 505. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 Guy is 17 and a student. 2012 pdf tax forms 1040 During the summer he works part time at a grocery store. 2012 pdf tax forms 1040 He expects to earn about $1,200 this year. 2012 pdf tax forms 1040 He also worked at the store last summer and received a refund of all his withheld income tax because he did not have a tax liability. 2012 pdf tax forms 1040 The only other income he expects during the year is $375 interest on a savings account. 2012 pdf tax forms 1040 He expects that his parents will be able to claim him as a dependent on their tax return. 2012 pdf tax forms 1040 He is not blind and will not claim adjustments to income, itemized deductions, a higher standard deduction, or tax credits on his return. 2012 pdf tax forms 1040 Guy cannot claim exemption from withholding when he fills out Form W-4 because his parents will be able to claim him as a dependent, his gross income will be more than $1,000 (the minimum standard deduction amount) and his unearned income will be more than $350. 2012 pdf tax forms 1040 Claiming exemption from withholding. 2012 pdf tax forms 1040    To claim exemption from withholding, an employee must enter “Exempt” in the space provided on Form W-4, line 7. 2012 pdf tax forms 1040 The employee must complete the rest of the form, as explained in the form instructions, and give it to his or her employer. 2012 pdf tax forms 1040 Renewing an exemption from withholding. 2012 pdf tax forms 1040   An exemption from withholding is good for only one year. 2012 pdf tax forms 1040 An employee must file a new Form W-4 by February 15 each year to continue the exemption. 2012 pdf tax forms 1040 Part 2. 2012 pdf tax forms 1040 Tax on Unearned Income of Certain Children The two rules that follow may affect the tax on the unearned income of certain children. 2012 pdf tax forms 1040 If the child's interest and dividend income (including capital gain distributions) total less than $10,000, the child's parent may be able to choose to include that income on the parent's return rather than file a return for the child. 2012 pdf tax forms 1040 (See Parent's Election To Report Child's Interest and Dividends , later. 2012 pdf tax forms 1040 ) If the child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. 2012 pdf tax forms 1040 (See Tax for Certain Children Who Have Unearned Income , later. 2012 pdf tax forms 1040 ) For these rules, the term “child” includes a legally adopted child and a stepchild. 2012 pdf tax forms 1040 These rules apply whether or not the child is a dependent. 2012 pdf tax forms 1040 These rules do not apply if neither of the child's parents were living at the end of the year. 2012 pdf tax forms 1040 Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. 2012 pdf tax forms 1040 The tax rate and other return information from that return are used to figure the child's tax as explained later under Tax for Certain Children Who Have Unearned Income . 2012 pdf tax forms 1040 Parents Who Do Not File a Joint Return For parents who do not file a joint return, the following discussions explain which parent's tax return must be used to figure the tax. 2012 pdf tax forms 1040 Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . 2012 pdf tax forms 1040 Parents are married. 2012 pdf tax forms 1040   If the child's parents file separate returns, use the return of the parent with the greater taxable income. 2012 pdf tax forms 1040 Parents not living together. 2012 pdf tax forms 1040   If the child's parents are married to each other but not living together, and the parent with whom the child lives (the custodial parent) is considered unmarried, use the return of the custodial parent. 2012 pdf tax forms 1040 If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. 2012 pdf tax forms 1040   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in Publication 501. 2012 pdf tax forms 1040 Parents are divorced. 2012 pdf tax forms 1040   If the child's parents are divorced or legally separated, and the parent who had custody of the child for the greater part of the year (the custodial parent) has not remarried, use the return of the custodial parent. 2012 pdf tax forms 1040 Custodial parent remarried. 2012 pdf tax forms 1040   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. 2012 pdf tax forms 1040 Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. 2012 pdf tax forms 1040 Do not use the return of the noncustodial parent. 2012 pdf tax forms 1040   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. 2012 pdf tax forms 1040 If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. 2012 pdf tax forms 1040 Parents never married. 2012 pdf tax forms 1040   If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income. 2012 pdf tax forms 1040 If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. 2012 pdf tax forms 1040 Widowed parent remarried. 2012 pdf tax forms 1040   If a widow or widower remarries, the new spouse is treated as the child's other parent. 2012 pdf tax forms 1040 The rules explained earlier under Custodial parent remarried apply. 2012 pdf tax forms 1040 Parent's Election To Report Child's Interest and Dividends You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. 2012 pdf tax forms 1040 If you do, your child will not have to file a return. 2012 pdf tax forms 1040 You can make this election only if all the following conditions are met. 2012 pdf tax forms 1040 Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. 2012 pdf tax forms 1040 Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). 2012 pdf tax forms 1040 The child's gross income was less than $10,000. 2012 pdf tax forms 1040 The child is required to file a return unless you make this election. 2012 pdf tax forms 1040 The child does not file a joint return for the year. 2012 pdf tax forms 1040 No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number. 2012 pdf tax forms 1040 No federal income tax was withheld from your child's income under the backup withholding rules. 2012 pdf tax forms 1040 You are the parent whose return must be used when applying the special tax rules for children. 2012 pdf tax forms 1040 (See Which Parent's Return To Use , earlier. 2012 pdf tax forms 1040 ) These conditions are also shown in Figure 1. 2012 pdf tax forms 1040 Certain January 1 birthdays. 2012 pdf tax forms 1040   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. 2012 pdf tax forms 1040 You cannot make this election for such a child unless the child was a full-time student. 2012 pdf tax forms 1040   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. 2012 pdf tax forms 1040 You cannot make this election for such a child. 2012 pdf tax forms 1040 How to make the election. 2012 pdf tax forms 1040    Make the election by attaching Form 8814 to your Form 1040 or Form 1040NR. 2012 pdf tax forms 1040 (If you make this election, you cannot file Form 1040A or Form 1040EZ. 2012 pdf tax forms 1040 ) Attach a separate Form 8814 for each child for whom you make the election. 2012 pdf tax forms 1040 You can make the election for one or more children and not for others. 2012 pdf tax forms 1040 Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. 2012 pdf tax forms 1040 Rate may be higher. 2012 pdf tax forms 1040   If your child received qualified dividends or capital gain distributions, you may pay up to $100 more tax if you make this election instead of filing a separate tax return for the child. 2012 pdf tax forms 1040 This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. 2012 pdf tax forms 1040 However, if you file a separate return for the child, the tax rate may be as low as 0% (zero percent) because of the preferential tax rates for qualified dividends and capital gain distributions. 2012 pdf tax forms 1040 Deductions you cannot take. 2012 pdf tax forms 1040   By making the Form 8814 election, you cannot take any of the following deductions that the child would be entitled to on his or her return. 2012 pdf tax forms 1040 The additional standard deduction if the child is blind. 2012 pdf tax forms 1040 The deduction for a penalty on an early withdrawal of your child's savings. 2012 pdf tax forms 1040 Itemized deductions (such as your child's investment expenses or charitable contributions). 2012 pdf tax forms 1040 Figure 1. 2012 pdf tax forms 1040 Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. 2012 pdf tax forms 1040 Figure 1. 2012 pdf tax forms 1040 Can You Include Your Child's Income On Your Tax Return? Deductible investment interest. 2012 pdf tax forms 1040   If you use Form 8814, your child's unearned income is considered your unearned income. 2012 pdf tax forms 1040 To figure the limit on your deductible investment interest, add the child's unearned income to yours. 2012 pdf tax forms 1040 However, if your child received qualified dividends, capital gain distributions, or Alaska Permanent Fund dividends, see chapter 3 of Publication 550 for information about how to figure the limit. 2012 pdf tax forms 1040 Alternative minimum tax. 2012 pdf tax forms 1040    If your child received tax-exempt interest (or exempt-interest dividends paid by a regulated investment company) from certain private activity bonds, you must determine if that interest is a tax preference item for alternative minimum tax (AMT) purposes. 2012 pdf tax forms 1040 If it is, you must include it with your own tax preference items when figuring your AMT. 2012 pdf tax forms 1040 See Form 6251, Alternative Minimum Tax—Individuals, and its instructions for details. 2012 pdf tax forms 1040 Reduced deductions or credits. 2012 pdf tax forms 1040   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return, including the following. 2012 pdf tax forms 1040 Deduction for contributions to a traditional individual retirement arrangement (IRA). 2012 pdf tax forms 1040 Deduction for student loan interest. 2012 pdf tax forms 1040 Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. 2012 pdf tax forms 1040 Credit for child and dependent care expenses. 2012 pdf tax forms 1040 Child tax credit. 2012 pdf tax forms 1040 Education tax credits. 2012 pdf tax forms 1040 Earned income credit. 2012 pdf tax forms 1040 Penalty for underpayment of estimated tax. 2012 pdf tax forms 1040   If you make this election for 2013 and did not have enough tax withheld or pay enough estimated tax to cover the tax you owe, you may be subject to a penalty. 2012 pdf tax forms 1040 If you plan to make this election for 2014, you may need to increase your federal income tax withholding or your estimated tax payments to avoid the penalty. 2012 pdf tax forms 1040 Get Publication 505 for more information. 2012 pdf tax forms 1040 Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. 2012 pdf tax forms 1040 Only the amount over $2,000 is added to your income. 2012 pdf tax forms 1040 The amount over $2,000 is shown on Form 8814, line 6. 2012 pdf tax forms 1040 Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. 2012 pdf tax forms 1040 Include the amount from Form 8814, line 12, on Form 1040 or Form 1040NR, line 21. 2012 pdf tax forms 1040 If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040 or Form 1040NR, line 21. 2012 pdf tax forms 1040 On the dotted line next to line 21, enter “Form 8814” and the total of the Form 8814, line 12 amounts. 2012 pdf tax forms 1040 Note. 2012 pdf tax forms 1040 The tax on the first $2,000 is figured on Form 8814, Part II. 2012 pdf tax forms 1040 See Figuring Additional Tax , later. 2012 pdf tax forms 1040 Qualified dividends. 2012 pdf tax forms 1040   Enter on Form 8814, line 2a, any ordinary dividends your child received. 2012 pdf tax forms 1040 This amount may include qualified dividends. 2012 pdf tax forms 1040 Qualified dividends are those dividends reported on Form 1040, line 9b, or Form 1040NR, line 10b, and are eligible for lower tax rates that apply to a net capital gain. 2012 pdf tax forms 1040 For detailed information about qualified dividends, see Publication 550. 2012 pdf tax forms 1040   If your child received qualified dividends, the amount of these dividends that is added to your income must be reported on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. 2012 pdf tax forms 1040 You do not include these dividends on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. 2012 pdf tax forms 1040   Enter the child's qualified dividends on Form 8814, line 2b. 2012 pdf tax forms 1040 But do not include this amount on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. 2012 pdf tax forms 1040 Instead, include the amount from Form 8814, line 9, on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. 2012 pdf tax forms 1040 (The amount on Form 8814, line 9, may be less than the amount on Form 8814, line 2b, because lines 7 through 12 of the form divide the $2,000 base amount on Form 8814, line 5, between the child's qualified dividends, capital gain distributions, and other interest and dividend income, reducing each of those amounts. 2012 pdf tax forms 1040 ) Capital gain distributions. 2012 pdf tax forms 1040   Enter on Form 8814, line 3, any capital gain distributions your child received. 2012 pdf tax forms 1040 The amount of these distributions that is added to your income must be reported on Schedule D (Form 1040), line 13, or, if you are not required to file Schedule D, on Form 1040, line 13, or Form 1040NR, line 14. 2012 pdf tax forms 1040 You do not include it on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. 2012 pdf tax forms 1040   Include the amount from Form 8814, line 10, on Schedule D, line 13; Form 1040, line 13; or Form 1040NR, line 14, whichever applies. 2012 pdf tax forms 1040 (The amount on Form 8814, line 10, may be less than the amount on Form 8814, line 3, because lines 7 through 12 of the form divide the $2,000 base amount on Form 8814, line 5, between the child's qualified dividends, capital gain distributions, and other interest and dividend income, reducing each of those amounts. 2012 pdf tax forms 1040 ) Collectibles (28% rate) gain. 2012 pdf tax forms 1040    If any of the child's capital gain distributions are reported on Form 1099-DIV as collectibles (28% rate) gain, you must determine how much to also include on line 4 of the 28% Rate Gain Worksheet, in the instructions for Schedule D, line 18. 2012 pdf tax forms 1040 Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. 2012 pdf tax forms 1040 The numerator is the part of the child's total capital gain distribution that is collectibles (28% rate) gain. 2012 pdf tax forms 1040 The denominator is the child's total capital gain distribution. 2012 pdf tax forms 1040 Enter the result on line 4 of the 28% Rate Gain Worksheet. 2012 pdf tax forms 1040 Unrecaptured section 1250 gain. 2012 pdf tax forms 1040   If any of the child's capital gain distributions are reported on Form 1099-DIV as unrecaptured section 1250 gain, you must determine how much to include on line 11 of the Unrecaptured Section 1250 Gain Worksheet in the instructions for Schedule D, line 19. 2012 pdf tax forms 1040 Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. 2012 pdf tax forms 1040 The numerator is the part of the child's total capital gain distribution that is unrecaptured section 1250 gain. 2012 pdf tax forms 1040 The denominator is the child's total capital gain distribution. 2012 pdf tax forms 1040 Enter the result on the Unrecaptured Section 1250 Gain Worksheet, line 11. 2012 pdf tax forms 1040 Section 1202 gain. 2012 pdf tax forms 1040   If any of the child's capital gain distributions are reported as section 1202 gain (gain on qualified small business stock) on Form 1099-DIV, part or all of that gain may be eligible for the section 1202 exclusion. 2012 pdf tax forms 1040 (For information about the exclusion, see chapter 4 of Publication 550. 2012 pdf tax forms 1040 ) To figure that part, multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. 2012 pdf tax forms 1040 The numerator is the part of the child's total capital gain distribution that is section 1202 gain. 2012 pdf tax forms 1040 The denominator is the child's total capital gain distribution. 2012 pdf tax forms 1040 Your section 1202 exclusion is generally 50% of the result, but may be subject to a limit. 2012 pdf tax forms 1040 In some cases, the exclusion is more than 50%. 2012 pdf tax forms 1040 See the instructions for Schedule D for details and information on how to report the exclusion amount. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 Fred is 6 years old. 2012 pdf tax forms 1040 In 2013, he received dividend income of $2,100, which included $1,575 of ordinary dividends and a $525 capital gain distribution from a mutual fund. 2012 pdf tax forms 1040 (None of the distributions were reported on Form 1099-DIV as unrecaptured section 1250 gain, section 1202 gain, or collectibles (28% rate) gain. 2012 pdf tax forms 1040 ) All of the ordinary dividends are qualified dividends. 2012 pdf tax forms 1040 He has no other income and is not subject to backup withholding. 2012 pdf tax forms 1040 No estimated tax payments were made under his name and social security number. 2012 pdf tax forms 1040 Fred's parents elect to include Fred's income on their tax return instead of filing a return for him. 2012 pdf tax forms 1040 They figure the amount to report on Form 1040, lines 9a and 9b, the amount to report on their Schedule D, line 13, and the amount to report on Form 1040, line 21, as follows. 2012 pdf tax forms 1040 They leave lines 1a and 1b of Form 8814 blank because Fred does not have any interest income. 2012 pdf tax forms 1040 They enter his ordinary dividends of $1,575 on lines 2a and 2b because all of Fred's ordinary dividends are qualified dividends. 2012 pdf tax forms 1040 They enter the amount of Fred's capital gain distributions, $525, on line 3. 2012 pdf tax forms 1040 Next, they add the amounts on lines 1a, 2a, and 3 and enter the result, $2,100, on line 4. 2012 pdf tax forms 1040 They subtract the base amount on line 5, $2,000, from the amount on line 4, $2,100, and enter the result, $100, on line 6. 2012 pdf tax forms 1040 This is the total amount from Form 8814 to be reported on their return. 2012 pdf tax forms 1040 Next, they figure how much of this amount is qualified dividends and how much is capital gain distributions. 2012 pdf tax forms 1040 They divide the amount on line 2b, $1,575, by the amount on line 4, $2,100. 2012 pdf tax forms 1040 They enter the result, . 2012 pdf tax forms 1040 75, on line 7. 2012 pdf tax forms 1040 They divide the amount on line 3, $525, by the amount on line 4, $2,100. 2012 pdf tax forms 1040 They enter the result, . 2012 pdf tax forms 1040 25, on line 8. 2012 pdf tax forms 1040 They multiply the amount on line 6, $100, by the decimal on line 7, . 2012 pdf tax forms 1040 75, and enter the result, $75, on line 9. 2012 pdf tax forms 1040 They multiply the amount on line 6, $100, by the decimal on line 8, . 2012 pdf tax forms 1040 25, and enter the result, $25, on line 10. 2012 pdf tax forms 1040 They include the amount from line 9, $75, on lines 9a and 9b of their Form 1040 and enter “Form 8814 – $75” on the dotted lines next to lines 9a and 9b. 2012 pdf tax forms 1040 They include the amount from line 10, $25, on line 13 of their Schedule D (Form 1040) and enter “Form 8814 – $25” on the dotted line next to Schedule D, line 13. 2012 pdf tax forms 1040 They enter $100 ($75 + $25) on line 11 and -0- ($100 – $100) on line 12. 2012 pdf tax forms 1040 Because the amount on line 12 is -0-, they do not include any amount from Form 8814 on their Form 1040, line 21. 2012 pdf tax forms 1040 Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,000 of your child's interest and dividends that you do not include in your income. 2012 pdf tax forms 1040 This tax is added to the tax figured on your income. 2012 pdf tax forms 1040 This additional tax is the smaller of: 10% x (your child's gross income − $1,000), or $100. 2012 pdf tax forms 1040 Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44, or Form 1040NR, line 42. 2012 pdf tax forms 1040 Check box a on Form 1040, line 44, or Form 1040NR, line 42. 2012 pdf tax forms 1040 Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. 2012 pdf tax forms 1040 If the parent does not or cannot choose to include the child's income on the parent's return, use Form 8615 to figure the child's tax. 2012 pdf tax forms 1040 Attach the completed form to the child's Form 1040, Form 1040A, or Form 1040NR. 2012 pdf tax forms 1040 When Form 8615 must be filed. 2012 pdf tax forms 1040   Form 8615 must be filed for a child if all of the following statements are true. 2012 pdf tax forms 1040 The child's unearned income was more than $2,000. 2012 pdf tax forms 1040 The child is required to file a return for 2013. 2012 pdf tax forms 1040 The child either: Was under age 18 at the end of the year, Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or Was over age 18 and under age 24 at the end of the year, was a full-time student, and did not have earned income that was more than half of his or her support. 2012 pdf tax forms 1040 At least one of the child's parents was alive at the end of 2013. 2012 pdf tax forms 1040 The child does not file a joint return for 2013. 2012 pdf tax forms 1040 These conditions are also shown in Figure 2. 2012 pdf tax forms 1040 Certain January 1 birthdays. 2012 pdf tax forms 1040   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. 2012 pdf tax forms 1040 IF a child was born on. 2012 pdf tax forms 1040 . 2012 pdf tax forms 1040 . 2012 pdf tax forms 1040 THEN, at the end of 2013, the child is considered to be. 2012 pdf tax forms 1040 . 2012 pdf tax forms 1040 . 2012 pdf tax forms 1040 January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. 2012 pdf tax forms 1040 The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. 2012 pdf tax forms 1040  **This child meets condition 3 only if the child was a full-time student who did not have earned income that was more than half of the child's support. 2012 pdf tax forms 1040  ***Do not use Form 8615 for this child. 2012 pdf tax forms 1040 Figure 2. 2012 pdf tax forms 1040 Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. 2012 pdf tax forms 1040 Figure 2. 2012 pdf tax forms 1040 Do You Have To Use Form 8615 To Figure Your Child's Tax? Providing Parental Information (Form 8615, Lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. 2012 pdf tax forms 1040 (If the parents filed a joint return, enter the name and social security number listed first on the joint return. 2012 pdf tax forms 1040 ) On line C, check the box for the parent's filing status. 2012 pdf tax forms 1040 See Which Parent's Return To Use, earlier, for information on which parent's return information must be used on Form 8615. 2012 pdf tax forms 1040 Parent with different tax year. 2012 pdf tax forms 1040   If the parent and the child do not have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 Kimberly must use her mother's tax and taxable income to complete her Form 8615 for calendar year 2013 (January 1 – December 31). 2012 pdf tax forms 1040 Kimberly's mother files her tax return on a fiscal year basis (July 1 – June 30). 2012 pdf tax forms 1040 Kimberly must use the information on her mother's return for the tax year ending June 30, 2013, to complete her 2013 Form 8615. 2012 pdf tax forms 1040 Parent's return information not known timely. 2012 pdf tax forms 1040   If the information needed from the parent's return is not known by the time the child's return is due (usually April 15), you can file the return using estimates. 2012 pdf tax forms 1040   You can use any reasonable estimate. 2012 pdf tax forms 1040 This includes using information from last year's return. 2012 pdf tax forms 1040 If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. 2012 pdf tax forms 1040   When you get the correct information, file an amended return on Form 1040X, Amended U. 2012 pdf tax forms 1040 S. 2012 pdf tax forms 1040 Individual Income Tax Return. 2012 pdf tax forms 1040 Extension of time to file. 2012 pdf tax forms 1040   Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. 2012 pdf tax forms 1040 S. 2012 pdf tax forms 1040 Individual Income Tax Return. 2012 pdf tax forms 1040 See the instructions for Form 4868 for details. 2012 pdf tax forms 1040    An extension of time to file is not an extension of time to pay. 2012 pdf tax forms 1040 You must make an accurate estimate of the tax for 2013. 2012 pdf tax forms 1040 If you do not pay the full amount due by the regular due date, the child will owe interest and may also be charged penalties. 2012 pdf tax forms 1040 See Form 4868 and its instructions. 2012 pdf tax forms 1040 Parent's return information not available. 2012 pdf tax forms 1040   If a child cannot get the required information about his or her parent's tax return, the child (or the child's legal representative) can request the necessary information from the Internal Revenue Service (IRS). 2012 pdf tax forms 1040 How to request. 2012 pdf tax forms 1040   After the end of the tax year, send a signed, written request for the information to the Internal Revenue Service Center where the parent's return will be filed. 2012 pdf tax forms 1040 (The IRS cannot process a request received before the end of the tax year. 2012 pdf tax forms 1040 )    You should also consider getting an extension of time to file the child's return, because there may be a delay in getting the requested information. 2012 pdf tax forms 1040   The request must contain all of the following. 2012 pdf tax forms 1040 A statement that you are making the request to comply with section 1(g) of the Internal Revenue Code and that you have tried to get the information from the parent. 2012 pdf tax forms 1040 Proof of the child's age (for example, a copy of the child's birth certificate). 2012 pdf tax forms 1040 Evidence the child has more than $2,000 of unearned income (for example, a copy of the child's prior year tax return or copies of Forms 1099 for the current year). 2012 pdf tax forms 1040 The name, address, social security number (if known), and filing status (if known) of the parent whose information is to be shown on Form 8615. 2012 pdf tax forms 1040    A child's legal representative making the request should include a copy of his or her Power of Attorney, such as Form 2848, or proof of legal guardianship. 2012 pdf tax forms 1040 Step 1. 2012 pdf tax forms 1040 Figuring the Child's Net Unearned Income (Form 8615, Part I) The first step in figuring a child's tax using Form 8615 is to figure the child's net unearned income. 2012 pdf tax forms 1040 To do that, use Form 8615, Part I. 2012 pdf tax forms 1040 Line 1 (Unearned Income) If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. 2012 pdf tax forms 1040 Adjusted gross income is shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 2012 pdf tax forms 1040 Form 1040EZ and Form 1040NR-EZ cannot be used if Form 8615 must be filed. 2012 pdf tax forms 1040 If the child had earned income, figure the amount to enter on Form 8615, line 1, by using the worksheet in the instructions for the form. 2012 pdf tax forms 1040 However, use the following worksheet if: the child has excluded any foreign earned income, deducted a loss from self-employment, or has a net operating loss from another year. 2012 pdf tax forms 1040 Alternate Worksheet for Form 8615, Line 1 A. 2012 pdf tax forms 1040 Enter the amount from the child's Form 1040, line 22, or Form 1040NR, line 23   B. 2012 pdf tax forms 1040 Enter the total of any net loss  from self-employment, any net operating loss deduction, any foreign earned income exclusion, and any foreign housing exclusion from the child's Form 1040 or Form 1040NR. 2012 pdf tax forms 1040 Enter this total as a positive number (greater than zero)   C. 2012 pdf tax forms 1040 Add line A and line B and  enter the total   D. 2012 pdf tax forms 1040 Enter the child's earned income plus any amount from the child's Form 1040, line 30, or the child's Form 1040NR, line 30     Generally, the child's earned income is the total of the amounts reported on Form 1040, lines 7, 12, and 18 (if line 12 or 18 is a loss, use zero) or Form 1040NR, lines 8, 13, and 19 (if line 13 or 19 is a loss, use zero)   E. 2012 pdf tax forms 1040 Subtract line D from line C. 2012 pdf tax forms 1040 Enter the result here and on Form 8615, line 1   Unearned income defined. 2012 pdf tax forms 1040   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually performed. 2012 pdf tax forms 1040 It includes taxable interest, dividends, capital gains (including capital gain distributions), the taxable part of social security and pension payments, certain distributions from trusts, and unemployment compensation. 2012 pdf tax forms 1040 Unearned income includes amounts produced by assets the child obtained with earned income (such as interest on a savings account into which the child deposited wages). 2012 pdf tax forms 1040 Nontaxable income. 2012 pdf tax forms 1040   For this purpose, unearned income includes only amounts the child must include in gross income. 2012 pdf tax forms 1040 Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. 2012 pdf tax forms 1040 Capital loss. 2012 pdf tax forms 1040   A child's capital losses are taken into account in figuring the child's unearned income. 2012 pdf tax forms 1040 Capital losses are first applied against capital gains. 2012 pdf tax forms 1040 If the capital losses are more than the capital gains, the difference (up to $3,000) is subtracted from the child's interest, dividends, and other unearned income. 2012 pdf tax forms 1040 Any difference over $3,000 is carried to the next year. 2012 pdf tax forms 1040 Income from property received as a gift. 2012 pdf tax forms 1040   A child's unearned income includes all income produced by property belonging to the child. 2012 pdf tax forms 1040 This is true even if the property was transferred to the child, regardless of when the property was transferred or purchased or who transferred it. 2012 pdf tax forms 1040   A child's unearned income includes income produced by property given as a gift to the child. 2012 pdf tax forms 1040 This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 Amanda Black, age 13, received the following income. 2012 pdf tax forms 1040 Dividends—$800 Wages—$2,100 Taxable interest—$1,200 Tax-exempt interest—$100 Capital gains—$300 Capital losses—($200) The dividends were qualified dividends on stock given to her by her grandparents. 2012 pdf tax forms 1040 Amanda's unearned income is $2,100. 2012 pdf tax forms 1040 This is the total of the dividends ($800), taxable interest ($1,200), and capital gains reduced by capital losses ($300 − $200 = $100). 2012 pdf tax forms 1040 Her wages are earned (not unearned) income because they are received for work actually performed. 2012 pdf tax forms 1040 Her tax-exempt interest is not included because it is nontaxable. 2012 pdf tax forms 1040 Trust income. 2012 pdf tax forms 1040   If a child is the beneficiary of a trust, distributions of taxable interest, dividends, capital gains, and other unearned income from the trust are unearned income to the child. 2012 pdf tax forms 1040   However, taxable distributions from a qualified disability trust are considered earned income for the purposes of completing Form 8615. 2012 pdf tax forms 1040 See the Form 8615 instructions for details. 2012 pdf tax forms 1040 Adjustment to income. 2012 pdf tax forms 1040   In figuring the amount to enter on line 1, the child's unearned income is reduced by any penalty on the early withdrawal of savings. 2012 pdf tax forms 1040 Line 2 (Deductions) If the child does not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter $2,000 on line 2. 2012 pdf tax forms 1040 If the child itemizes deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29 (or Schedule A (Form 1040NR), line 15), that are directly connected with the production of the unearned income entered on line 1, or $2,000. 2012 pdf tax forms 1040 Directly connected. 2012 pdf tax forms 1040   Itemized deductions are directly connected with the production of unearned income if they are for expenses paid to produce or collect taxable income or to manage, conserve, or maintain property held for producing income. 2012 pdf tax forms 1040 These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. 2012 pdf tax forms 1040    These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). 2012 pdf tax forms 1040 Only the amount greater than 2% of the child's adjusted gross income can be deducted. 2012 pdf tax forms 1040 See Publication 529, Miscellaneous Deductions, for more information. 2012 pdf tax forms 1040 Example 1. 2012 pdf tax forms 1040 Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2%-of-adjusted-gross-income limit) that are directly connected with his unearned income. 2012 pdf tax forms 1040 His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. 2012 pdf tax forms 1040 Roger enters $2,000 on line 2 because that is more than the total of $1,000 plus his directly-connected itemized deductions of $300. 2012 pdf tax forms 1040 Example 2. 2012 pdf tax forms 1040 Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. 2012 pdf tax forms 1040 She has no other income. 2012 pdf tax forms 1040 She has itemized deductions of $1,050 (net of the 2%-of-adjusted-gross-income limit) that are directly connected with the production of her unearned income. 2012 pdf tax forms 1040 Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). 2012 pdf tax forms 1040 The amount on line 2 is $2,050. 2012 pdf tax forms 1040 This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. 2012 pdf tax forms 1040 Line 3 Subtract line 2 from line 1 and enter the result on this line. 2012 pdf tax forms 1040 If zero or less, do not complete the rest of the form. 2012 pdf tax forms 1040 However, you must still attach Form 8615 to the child's tax return. 2012 pdf tax forms 1040 Figure the tax on the child's taxable income in the normal manner. 2012 pdf tax forms 1040 Line 4 (Child's Taxable Income) Enter on line 4 the child's taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. 2012 pdf tax forms 1040 Child files Form 2555 or 2555-EZ. 2012 pdf tax forms 1040   If the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) is used to figure the child's tax. 2012 pdf tax forms 1040 Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the child's taxable income on Form 8615, line 4. 2012 pdf tax forms 1040 Line 5 (Net Unearned Income) A child's net unearned income cannot be more than his or her taxable income. 2012 pdf tax forms 1040 Enter on Form 8615, line 5, the smaller of line 3 or line 4. 2012 pdf tax forms 1040 This is the child's net unearned income. 2012 pdf tax forms 1040 If zero or less, do not complete the rest of the form. 2012 pdf tax forms 1040 However, you must still attach Form 8615 to the child's tax return. 2012 pdf tax forms 1040 Figure the tax on the child's taxable income in the normal manner. 2012 pdf tax forms 1040 Step 2. 2012 pdf tax forms 1040 Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. 2012 pdf tax forms 1040 The tentative tax at the parent's tax rate is the difference between the tax on the parent's taxable income figured with the child's net unearned income (plus the net unearned income of any other child whose Form 8615 includes the tax return information of that parent) and the tax figured without it. 2012 pdf tax forms 1040 When figuring the tentative tax at the parent's tax rate on Form 8615, do not refigure any of the exclusions, deductions, or credits on the parent's return because of the child's net unearned income. 2012 pdf tax forms 1040 For example, do not refigure the medical expense deduction. 2012 pdf tax forms 1040 Figure the tentative tax on Form 8615, lines 6 through 13. 2012 pdf tax forms 1040 Line 6 (Parent's Taxable Income) Enter on line 6 the amount from the parent's Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. 2012 pdf tax forms 1040 If the parent's taxable income is zero or less, enter zero on line 6. 2012 pdf tax forms 1040 Parent files Form 2555 or 2555-EZ. 2012 pdf tax forms 1040   If the parent files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, the Foreign Earned Income Tax Worksheet in the Form 1040 instructions is used to figure the parent's tax. 2012 pdf tax forms 1040 Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the parent's taxable income, on line 6 of Form 8615. 2012 pdf tax forms 1040 Line 7 (Net Unearned Income of Other Children) If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615. 2012 pdf tax forms 1040 Do not include the amount from line 5 of the Form 8615 being completed. 2012 pdf tax forms 1040 (The term “other child” means any other child whose Form 8615 uses the tax information of the parent identified on Lines A and B of Form 8615. 2012 pdf tax forms 1040 ) Example. 2012 pdf tax forms 1040 Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. 2012 pdf tax forms 1040 The children's net unearned income amounts on line 5 of their Forms 8615 are: Sharon—$800 Jerry—$600 Mike—$1,000 Line 7 of Sharon's Form 8615 will show $1,600, the total of the amounts on line 5 of Jerry's and Mike's Forms 8615. 2012 pdf tax forms 1040 Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). 2012 pdf tax forms 1040 Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). 2012 pdf tax forms 1040 Other children's information not available. 2012 pdf tax forms 1040   If the net unearned income of the other children is not available when the return is due, either file the return using estimates or get an extension of time to file. 2012 pdf tax forms 1040 Estimates and extensions are discussed earlier under Providing Parental Information (Form 8615, Lines A–C) . 2012 pdf tax forms 1040 Line 8 (Parent's Taxable Income Plus Children's Net Unearned Income) Enter on this line the total of lines 5, 6, and 7. 2012 pdf tax forms 1040 You must determine the amount of net capital gain and qualified dividends included on this line before completing Form 8615, line 9. 2012 pdf tax forms 1040 Net capital gain. 2012 pdf tax forms 1040   Net capital gain is the smaller of the gain, if any, on Schedule D (Form 1040), line 15, or the gain, if any, on Schedule D, line 16. 2012 pdf tax forms 1040 If Schedule D is not required, it is the amount on Form 1040, line 13; Form 1040A, line 10; or Form 1040NR, line 14. 2012 pdf tax forms 1040 Qualified dividends. 2012 pdf tax forms 1040   Qualified dividends are those dividends reported on line 9b of Form 1040 or Form 1040A, or line 10b of Form 1040NR. 2012 pdf tax forms 1040 Net capital gain and qualified dividends on line 8. 2012 pdf tax forms 1040   If neither the child, nor the parent, nor any other child has net capital gain, the net capital gain on line 8 is zero. 2012 pdf tax forms 1040   If neither the child, nor the parent, nor any other child has qualified dividends, the amount of qualified dividends on line 8 is zero. 2012 pdf tax forms 1040   If the child, parent, or any other child has net capital gain, figure the amount of net capital gain included on line 8 by adding together the net capital gain amounts included on lines 5, 6, and 7 of Form 8615. 2012 pdf tax forms 1040   If the child, parent, or any other child has qualified dividends, figure the amount of qualified dividends included on line 8 by adding together the qualified dividend amounts included on lines 5, 6, and 7. 2012 pdf tax forms 1040   Use the instructions for Form 8615, line 8, including the appropriate Line 5 Worksheet, to find these amounts. 2012 pdf tax forms 1040 See the instructions for Form 8615 for more details. 2012 pdf tax forms 1040 Note. 2012 pdf tax forms 1040 The amount of any net capital gain or qualified dividends is not separately reported on line 8. 2012 pdf tax forms 1040 It is  needed, however, when figuring the tax on line 9. 2012 pdf tax forms 1040 Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Figure the tax on the amount on line 8 using the Tax Table, the Tax Computation Worksheet, the Qualified Dividends and Capital Gain Tax Worksheet (in the Form 1040, 1040A, or 1040NR instructions), the Schedule D Tax Worksheet (in the Schedule D instructions), or Schedule J (Form 1040), as follows. 2012 pdf tax forms 1040 If line 8 does not include any net capital gain or qualified dividends, use the Tax Table or Tax Computation Worksheet to figure this tax. 2012 pdf tax forms 1040 But if Schedule J, Income Averaging for Farmers and Fishermen, is used to figure the tax on the parent's return, use it to figure this tax. 2012 pdf tax forms 1040 If line 8 includes any net capital gain or qualified dividends, use the Qualified Dividends and Capital Gain Tax Worksheet to figure this tax. 2012 pdf tax forms 1040 For details, see the instructions for Form 8615, line 9. 2012 pdf tax forms 1040 However, if the child, parent, or any other child has 28% rate gain or unrecaptured section 1250 gain, use the Schedule D Tax Worksheet. 2012 pdf tax forms 1040 But if Schedule J is used to figure the tax on the parent's return, use it to figure this tax. 2012 pdf tax forms 1040 Child files Form 2555 or 2555-EZ. 2012 pdf tax forms 1040   If line 8 includes any net capital gain or qualified dividends and the child, or any other child filing Form 8615, also files Form 2555 or 2555-EZ, use Using the Schedule D Tax Worksheet for line 9 tax, next, to figure the line 9 tax. 2012 pdf tax forms 1040 Using the Schedule D Tax Worksheet for line 9 tax. 2012 pdf tax forms 1040    Use the Schedule D Tax Worksheet (in the Schedule D instructions) to figure the line 9 tax on Form 8615 if the child, parent, or any other child has unrecaptured section 1250 gain or 28% rate gain. 2012 pdf tax forms 1040 If you must use the Schedule D Tax Worksheet, first complete any Schedule D and any actual Schedule D Tax Worksheet required for the child, parent, or any other child. 2012 pdf tax forms 1040 Then figure the line 9 tax using another Schedule D Tax Worksheet. 2012 pdf tax forms 1040 (Do not attach this Schedule D Tax Worksheet to the child's return. 2012 pdf tax forms 1040 )   Complete this Schedule D Tax Worksheet as follows. 2012 pdf tax forms 1040 On line 1, enter the amount from Form 8615, line 8. 2012 pdf tax forms 1040 On line 2, enter the qualified dividends included on Form 8615, line 8. 2012 pdf tax forms 1040 (See the earlier discussion for line 8. 2012 pdf tax forms 1040 ) On line 3, enter the total of the amounts, if any, on line 4g of all Forms 4952 filed by the child, parent, or any other child. 2012 pdf tax forms 1040 On line 4, enter the total of the amounts, if any, on line 4e of all Forms 4952 filed by the child, parent, or any other child. 2012 pdf tax forms 1040 If applicable, include instead the smaller amount entered on the dotted line next to line 4e. 2012 pdf tax forms 1040 On lines 5 and 6, follow the worksheet instructions. 2012 pdf tax forms 1040 On line 7, enter the net capital gain included on Form 8615, line 8. 2012 pdf tax forms 1040 (See the earlier discussion for line 8. 2012 pdf tax forms 1040 ) On lines 8 through 10, follow the worksheet instructions. 2012 pdf tax forms 1040 On line 11, enter zero if neither the child, nor the parent, nor any other child has unrecaptured section 1250 gain (Schedule D, line 19) or 28% rate gain (Schedule D, line 18). 2012 pdf tax forms 1040 Otherwise, enter the amount of unrecaptured section 1250 gain and 28% rate gain included in the net capital gain on line 8 of Form 8615. 2012 pdf tax forms 1040 Figure these amounts as explained later under Figuring unrecaptured section 1250 gain (line 11) and Figuring 28% rate gain (line 11). 2012 pdf tax forms 1040 If the Foreign Earned Income Tax Worksheet was used to figure the parent's tax or the tax of any child, go to step 10 below. 2012 pdf tax forms 1040 Otherwise, skip steps 10, 11, and 12 below, and go to step 13. 2012 pdf tax forms 1040 Determine whether there is a line 8 capital gain excess as follows. 2012 pdf tax forms 1040 Add the amounts on line 2 of all Foreign Earned Income Tax Worksheets completed by the parent or any child for whom Form 8615 is filed. 2012 pdf tax forms 1040 (But for each child do not add more than the excess, if any, of the amount on line 5 of the child's Form 8615 over the child's taxable income on Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. 2012 pdf tax forms 1040 ) Subtract (a) from the amount on line 1 of this Schedule D Tax Worksheet. 2012 pdf tax forms 1040 Subtract (b) from the amount on line 10 of this Schedule D Tax Worksheet. 2012 pdf tax forms 1040 If the result is more than zero, that amount is the line 8 capital gain excess. 2012 pdf tax forms 1040 If the result is zero or less, there is no line 8 capital gain excess. 2012 pdf tax forms 1040 If there is no line 8 capital gain excess, skip step 12 below and go to step 13. 2012 pdf tax forms 1040 If there is a line 8 capital gain excess, complete a second Schedule D Tax Worksheet as instructed above and in step 13, but in its entirety and with the following additional modifications. 2012 pdf tax forms 1040 (These modifications are to be made only for purposes of filling out this additional Schedule D Tax Worksheet. 2012 pdf tax forms 1040 ) Reduce the amount you would otherwise enter on line 9 (but not below zero) by the line 8 capital gain excess. 2012 pdf tax forms 1040 Reduce the amount you would otherwise enter on line 6 (but not below zero) by any of the line 8 capital gain excess not used in (a) above. 2012 pdf tax forms 1040 If the child, parent, or any other child has 28% rate gain, reduce the amount you would otherwise enter on line 8 of Worksheet 1 for Line 11 of the Schedule D Tax Worksheet – 28% Rate Gain (Line 9 Tax), shown later, (but not below zero) by the line 8 capital gain excess, and refigure the amount on line 11 of this Schedule D Tax Worksheet. 2012 pdf tax forms 1040 If the child, parent, or any other child has unrecaptured section 1250 gain, reduce the amount you would otherwise enter on line 8 of Worksheet 2 for Line 11 of the Schedule D Tax Worksheet – Unrecaptured Section 1250 Gain (Line 9 Tax) (but not below zero) by the line 8 capital gain excess not used in 12(c), and refigure the amount on line 11 of this Schedule D Tax Worksheet. 2012 pdf tax forms 1040 Complete lines 12 through 45 following the worksheet instructions. 2012 pdf tax forms 1040 Use the parent's filing status to complete lines 15, 42, and 44. 2012 pdf tax forms 1040 Enter the amount from line 45 of this Schedule D Tax Worksheet on Form 8615, line 9, and check the box on that line
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2012 pdf tax forms 1040 Publication 521 - Main Content Table of Contents Who Can Deduct Moving ExpensesMove Related to Start of Work Distance Test Time Test Retirees or Survivors Who Move to the United States Deductible Moving ExpensesMoves to Locations in the United States Moves to Locations Outside the United States Nondeductible Expenses ReimbursementsTypes of Reimbursement Plans Tax Withholding and Estimated Tax How and When To ReportForm 3903 When To Deduct Expenses Illustrated Example Members of the Armed Forces How To Get Tax Help Who Can Deduct Moving Expenses You can deduct your moving expenses if you meet all three of the following requirements. 2012 pdf tax forms 1040 Your move is closely related to the start of work. 2012 pdf tax forms 1040 You meet the distance test. 2012 pdf tax forms 1040 You meet the time test. 2012 pdf tax forms 1040 After you have read these rules, you may want to use Figure B to help you decide if you can deduct your moving expenses. 2012 pdf tax forms 1040 Retirees, survivors, and Armed Forces members. 2012 pdf tax forms 1040   Different rules may apply if you are a member of the Armed Forces or a retiree or survivor moving to the United States. 2012 pdf tax forms 1040 These rules are discussed later in this publication. 2012 pdf tax forms 1040 Move Related to Start of Work Your move must be closely related, both in time and in place, to the start of work at your new job location. 2012 pdf tax forms 1040 Closely related in time. 2012 pdf tax forms 1040   In most cases, you can consider moving expenses incurred within 1 year from the date you first reported to work at the new location as closely related in time to the start of work. 2012 pdf tax forms 1040 It is not necessary that you arrange to work before moving to a new location, as long as you actually go to work in that location. 2012 pdf tax forms 1040    Figure A. 2012 pdf tax forms 1040 Illustration of Distance Test Please click here for the text description of the image. 2012 pdf tax forms 1040 Figure A   If you do not move within 1 year of the date you begin work, you ordinarily cannot deduct the expenses unless you can show that circumstances existed that prevented the move within that time. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 Your family moved more than a year after you started work at a new location. 2012 pdf tax forms 1040 You delayed the move for 18 months to allow your child to complete high school. 2012 pdf tax forms 1040 You can deduct your moving expenses. 2012 pdf tax forms 1040 Closely related in place. 2012 pdf tax forms 1040   You can generally consider your move closely related in place to the start of work if the distance from your new home to the new job location is not more than the distance from your former home to the new job location. 2012 pdf tax forms 1040 If your move does not meet this requirement, you may still be able to deduct moving expenses if you can show that: You are required to live at your new home as a condition of your employment, or You will spend less time or money commuting from your new home to your new job location. 2012 pdf tax forms 1040 Home defined. 2012 pdf tax forms 1040   Your home means your main home (residence). 2012 pdf tax forms 1040 It can be a house, apartment, condominium, houseboat, house trailer, or similar dwelling. 2012 pdf tax forms 1040 It does not include other homes owned or kept up by you or members of your family. 2012 pdf tax forms 1040 It also does not include a seasonal home, such as a summer beach cottage. 2012 pdf tax forms 1040 Your former home means your home before you left for your new job location. 2012 pdf tax forms 1040 Your new home means your home within the area of your new job location. 2012 pdf tax forms 1040 Retirees or survivors. 2012 pdf tax forms 1040   You may be able to deduct the expenses of moving to the United States or its possessions even though the move is not related to the start of work at a new job location. 2012 pdf tax forms 1040 You must have worked outside the United States or be a survivor of someone who did. 2012 pdf tax forms 1040 See Retirees or Survivors Who Move to the United States, later. 2012 pdf tax forms 1040 Distance Test Your move will meet the distance test if your new main job location is at least 50 miles farther from your former home than your old main job location was from your former home. 2012 pdf tax forms 1040 For example, if your old main job location was 3 miles from your former home, your new main job location must be at least 53 miles from that former home. 2012 pdf tax forms 1040 You can use Worksheet 1 to see if you meet this test. 2012 pdf tax forms 1040 Worksheet 1. 2012 pdf tax forms 1040 Distance Test   Note. 2012 pdf tax forms 1040 Members of the Armed Forces may not have to meet this test. 2012 pdf tax forms 1040 See Members of the Armed Forces. 2012 pdf tax forms 1040     1. 2012 pdf tax forms 1040 Enter the number of miles from your old home to your new workplace 1. 2012 pdf tax forms 1040 miles 2. 2012 pdf tax forms 1040 Enter the number of miles from your old home to your old workplace 2. 2012 pdf tax forms 1040 miles 3. 2012 pdf tax forms 1040 Subtract line 2 from line 1. 2012 pdf tax forms 1040 If zero or less, enter -0- 3. 2012 pdf tax forms 1040 miles 4. 2012 pdf tax forms 1040 Is line 3 at least 50 miles? □ Yes. 2012 pdf tax forms 1040 You meet this test. 2012 pdf tax forms 1040  □ No. 2012 pdf tax forms 1040 You do not meet this test. 2012 pdf tax forms 1040 You cannot deduct your moving expenses. 2012 pdf tax forms 1040 The distance between a job location and your home is the shortest of the more commonly traveled routes between them. 2012 pdf tax forms 1040 The distance test considers only the location of your former home. 2012 pdf tax forms 1040 It does not take into account the location of your new home. 2012 pdf tax forms 1040 See Figure A, earlier. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 You moved to a new home less than 50 miles from your former home because you changed main job locations. 2012 pdf tax forms 1040 Your old main job location was 3 miles from your former home. 2012 pdf tax forms 1040 Your new main job location is 60 miles from that home. 2012 pdf tax forms 1040 Because your new main job location is 57 miles farther from your former home than the distance from your former home to your old main job location, you meet the distance test. 2012 pdf tax forms 1040 First job or return to full-time work. 2012 pdf tax forms 1040   If you go to work full time for the first time, your place of work must be at least 50 miles from your former home to meet the distance test. 2012 pdf tax forms 1040   If you go back to full-time work after a substantial period of part-time work or unemployment, your place of work also must be at least 50 miles from your former home. 2012 pdf tax forms 1040 Armed Forces. 2012 pdf tax forms 1040   If you are in the Armed Forces and you moved because of a permanent change of station, you do not have to meet the distance test. 2012 pdf tax forms 1040 See Members of the Armed Forces, later. 2012 pdf tax forms 1040 Main job location. 2012 pdf tax forms 1040   Your main job location is usually the place where you spend most of your working time. 2012 pdf tax forms 1040 This could be your office, plant, store, shop, or other location. 2012 pdf tax forms 1040 If there is no one place where you spend most of your working time, your main job location is the place where your work is centered, such as where you report for work or are otherwise required to “base” your work. 2012 pdf tax forms 1040 Union members. 2012 pdf tax forms 1040   If you work for several employers on a short-term basis and you get work under a union hall system (such as a construction or building trades worker), your main job location is the union hall. 2012 pdf tax forms 1040 More than one job. 2012 pdf tax forms 1040   If you have more than one job at any time, your main job location depends on the facts in each case. 2012 pdf tax forms 1040 The more important factors to be considered are: The total time you spend at each place, The amount of work you do at each place, and How much money you earn at each place. 2012 pdf tax forms 1040    Table 1. 2012 pdf tax forms 1040 Satisfying the Time Test for Employees and Self-Employed Persons IF you are. 2012 pdf tax forms 1040 . 2012 pdf tax forms 1040 . 2012 pdf tax forms 1040 THEN you satisfy the time test by meeting the. 2012 pdf tax forms 1040 . 2012 pdf tax forms 1040 . 2012 pdf tax forms 1040 an employee 39-week test for employees. 2012 pdf tax forms 1040 self-employed 78-week test for self-employed persons. 2012 pdf tax forms 1040 both self-employed and an employee at the same time 78-week test for a self-employed person or the 39-week  test for an employee. 2012 pdf tax forms 1040 Your principal place of work  determines which test applies. 2012 pdf tax forms 1040 both self-employed and an employee, but unable to satisfy the 39-week test for employees 78-week test for self-employed persons. 2012 pdf tax forms 1040 Time Test To deduct your moving expenses, you also must meet one of the following two time tests. 2012 pdf tax forms 1040 The time test for employees. 2012 pdf tax forms 1040 The time test for self-employed persons. 2012 pdf tax forms 1040 Both of these tests are explained below. 2012 pdf tax forms 1040 See Table 1, below, for a summary of these tests. 2012 pdf tax forms 1040 You can deduct your moving expenses before you meet either of the time tests. 2012 pdf tax forms 1040 See Time Test Not Yet Met, later. 2012 pdf tax forms 1040 Time Test for Employees If you are an employee, you must work full time for at least 39 weeks during the first 12 months after you arrive in the general area of your new job location (39-week test). 2012 pdf tax forms 1040 Full-time employment depends on what is usual for your type of work in your area. 2012 pdf tax forms 1040 For purposes of this test, the following four rules apply. 2012 pdf tax forms 1040 You count only your full-time work as an employee, not any work you do as a self-employed person. 2012 pdf tax forms 1040 You do not have to work for the same employer for all 39 weeks. 2012 pdf tax forms 1040 You do not have to work 39 weeks in a row. 2012 pdf tax forms 1040 You must work full time within the same general commuting area for all 39 weeks. 2012 pdf tax forms 1040 Temporary absence from work. 2012 pdf tax forms 1040   You are considered to have worked full time during any week you are temporarily absent from work because of illness, strikes, lockouts, layoffs, natural disasters, or similar causes. 2012 pdf tax forms 1040 You are also considered to have worked full time during any week you are absent from work for leave or vacation provided for in your work contract or agreement. 2012 pdf tax forms 1040 Seasonal work. 2012 pdf tax forms 1040   If your work is seasonal, you are considered to be working full time during the off-season only if your work contract or agreement covers an off-season period of less than 6 months. 2012 pdf tax forms 1040 For example, a school teacher on a 12-month contract who teaches on a full-time basis for more than 6 months is considered to have worked full time for the entire 12 months. 2012 pdf tax forms 1040    Figure B. 2012 pdf tax forms 1040 Can You Deduct Expenses for a Non-Military Move Within the United States? Please click here for the text description of the image. 2012 pdf tax forms 1040 Figure B Time Test for Self-Employed Persons If you are self-employed, you must work full time for at least 39 weeks during the first 12 months and for a total of at least 78 weeks during the first 24 months after you arrive in the general area of your new job location (78-week test). 2012 pdf tax forms 1040 For purposes of the time test for self-employed persons, the following three rules apply. 2012 pdf tax forms 1040 You count any full-time work you do either as an employee or as a self-employed person. 2012 pdf tax forms 1040 You do not have to work for the same employer or be self-employed in the same trade or business for the 78 weeks. 2012 pdf tax forms 1040 You must work within the same general commuting area for all 78 weeks. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 You are a self-employed accountant who moves from Atlanta to New York City, and begin to work there on December 1, 2013. 2012 pdf tax forms 1040 You pay moving expenses in 2013 and 2014 in connection with this move. 2012 pdf tax forms 1040 On April 15, 2014, when you file your income tax return for the year 2013, you have been performing services as a self-employed individual on a full-time basis in New York City for approximately 20 weeks. 2012 pdf tax forms 1040 Although you have not satisfied the 78-week employment condition at this time, you can deduct your 2013 moving expenses on your 2013 income tax return as there is still sufficient time remaining before December 1, 2015, to satisfy such condition. 2012 pdf tax forms 1040 You can deduct any moving expenses you pay in 2014 on your 2014 income tax return even if you have not met the 78-week test. 2012 pdf tax forms 1040 You have until December 1, 2015, to satisfy this requirement. 2012 pdf tax forms 1040 Self-employment. 2012 pdf tax forms 1040   You are self-employed if you work as the sole owner of an unincorporated business or as a partner in a partnership carrying on a business. 2012 pdf tax forms 1040 You are not considered self-employed if you are semi-retired, are a part-time student, or work only a few hours each week. 2012 pdf tax forms 1040 Full-time work. 2012 pdf tax forms 1040   You can count only those weeks during which you work full time as a week of work. 2012 pdf tax forms 1040 Whether you work full time during any week depends on what is usual for your type of work in your area. 2012 pdf tax forms 1040 For example, you are a self-employed dentist and maintain office hours 4 days a week. 2012 pdf tax forms 1040 You are considered to perform services full time if maintaining office hours 4 days a week is not unusual for other self-employed dentists in your area. 2012 pdf tax forms 1040 Temporary absence from work. 2012 pdf tax forms 1040   You are considered to be self-employed on a full-time basis during any week you are temporarily absent from work because of illness, strikes, natural disasters, or similar causes. 2012 pdf tax forms 1040 Seasonal trade or business. 2012 pdf tax forms 1040   If your trade or business is seasonal, the off-season weeks when no work is required or available may be counted as weeks during which you worked full time. 2012 pdf tax forms 1040 The off-season must be less than 6 months and you must work full time before and after the off-season. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 You own and operate a motel at a beach resort. 2012 pdf tax forms 1040 The motel is closed for 5 months during the off-season. 2012 pdf tax forms 1040 You work full time as the operator of the motel before and after the off-season. 2012 pdf tax forms 1040 You are considered self-employed on a full-time basis during the weeks of the off-season. 2012 pdf tax forms 1040   If you were both an employee and self-employed, see Table 1 earlier, for the requirements. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 Justin quit his job and moved from the east coast to the west coast to begin a full-time job as a cabinet-maker for C and L Cabinet Shop. 2012 pdf tax forms 1040 He generally worked at the shop about 40 hours each week. 2012 pdf tax forms 1040 Shortly after the move, Justin also began operating a cabinet-installation business from his home for several hours each afternoon and all day on weekends. 2012 pdf tax forms 1040 Because Justin's principal place of business is the cabinet shop, he can satisfy the time test by meeting the 39-week test. 2012 pdf tax forms 1040    If Justin is unable to satisfy the requirements of the 39-week test during the 12-month period immediately following his arrival in the general location of his new principal place of work, he can satisfy the 78-week test. 2012 pdf tax forms 1040 Joint Return If you are married, file a joint return, and both you and your spouse work full-time, either of you can satisfy the full-time work test. 2012 pdf tax forms 1040 However, you cannot add the weeks your spouse worked to the weeks you worked to satisfy that test. 2012 pdf tax forms 1040 Time Test Not Yet Met You can deduct your moving expenses on your 2013 tax return even though you have not met the time test by the date your 2013 return is due. 2012 pdf tax forms 1040 You can do this if you expect to meet the 39-week test in 2014 or the 78-week test in 2014 or 2015. 2012 pdf tax forms 1040 If you do not deduct your moving expenses on your 2013 return, and you later meet the time test, you can file an amended return for 2013 to take the deduction. 2012 pdf tax forms 1040 See When To Deduct Expenses later, for more details. 2012 pdf tax forms 1040 Failure to meet the time test. 2012 pdf tax forms 1040    If you deduct moving expenses but do not meet the time test in 2014 or 2015, you must either: Report your moving expense deduction as other income on your Form 1040 for the year you cannot meet the test, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 You arrive in the general area of your new job location, as an employee, on September 15, 2013. 2012 pdf tax forms 1040 You deduct your moving expenses on your 2013 return, the year of the move, even though you have not yet met the time test by the date your return is due. 2012 pdf tax forms 1040 If you do not meet the 39-week test during the 12-month period following your arrival in the general area of your new job location, you must either: Report your moving expense deduction as other income on your Form 1040 for 2014, or Use Form 1040X to amend your 2013 return, figuring your tax without the moving expense deduction. 2012 pdf tax forms 1040 Exceptions to the Time Test You do not have to meet the time test if one of the following applies. 2012 pdf tax forms 1040 You are in the Armed Forces and you moved because of a permanent change of station. 2012 pdf tax forms 1040 See Members of the Armed Forces , later. 2012 pdf tax forms 1040 Your main job location was outside the United States and you moved to the United States because you retired. 2012 pdf tax forms 1040 See Retirees or Survivors Who Move to the United States, later. 2012 pdf tax forms 1040 You are the survivor of a person whose main job location at the time of death was outside the United States. 2012 pdf tax forms 1040 See Retirees or Survivors Who Move to the United States, later. 2012 pdf tax forms 1040 Your job at the new location ends because of death or disability. 2012 pdf tax forms 1040 You are transferred for your employer's benefit or laid off for a reason other than willful misconduct. 2012 pdf tax forms 1040 For this exception, you must have obtained full-time employment and you must have expected to meet the test at the time you started the job. 2012 pdf tax forms 1040 Retirees or Survivors Who Move to the United States If you are a retiree who was working abroad or a survivor of a decedent who was working abroad and you move to the United States or one of its possessions, you do not have to meet the time test, discussed earlier. 2012 pdf tax forms 1040 However, you must meet the requirements discussed below under Retirees who were working abroad or Survivors of decedents who were working abroad. 2012 pdf tax forms 1040 If you are living in the United States, retire, and then move and remain retired, you cannot claim a moving expense deduction for that move. 2012 pdf tax forms 1040 United States defined. 2012 pdf tax forms 1040   For this section of this publication, the term “United States” includes the possessions of the United States. 2012 pdf tax forms 1040 Retirees who were working abroad. 2012 pdf tax forms 1040   You can deduct moving expenses for a move to a new home in the United States when you permanently retire. 2012 pdf tax forms 1040 However, both your former main job location and your former home must have been outside the United States. 2012 pdf tax forms 1040 Permanently retired. 2012 pdf tax forms 1040   You are considered permanently retired when you cease gainful full-time employment or self-employment. 2012 pdf tax forms 1040 If, at the time you retire, you intend your retirement to be permanent, you will be considered retired even though you later return to work. 2012 pdf tax forms 1040 Your intention to retire permanently may be determined by: Your age and health, The customary retirement age for people who do similar work, Whether you receive retirement payments from a pension or retirement fund, and The length of time before you return to full-time work. 2012 pdf tax forms 1040 Decedents. 2012 pdf tax forms 1040   Qualified deductible moving expenses are allowed on a final return (Form 1040 or 1040NR) when a taxpayer has moved and dies within the same calendar year. 2012 pdf tax forms 1040 The personal representative filing on behalf of that taxpayer should complete and attach Form 3903 to the final return. 2012 pdf tax forms 1040   A personal representative can be an executor, administrator, or anyone who is in charge of the deceased person's property. 2012 pdf tax forms 1040 For more information, see Publication 559, Survivors, Executors, and Administrators. 2012 pdf tax forms 1040 Survivors of decedents who were working abroad. 2012 pdf tax forms 1040   If you are the spouse or the dependent of a person whose main job location at the time of death was outside the United States, you can deduct moving expenses if the following five requirements are met. 2012 pdf tax forms 1040 The move is to a home in the United States. 2012 pdf tax forms 1040 The move begins within 6 months after the decedent's death. 2012 pdf tax forms 1040 (When a move begins is described below. 2012 pdf tax forms 1040 ) The move is from the decedent's former home. 2012 pdf tax forms 1040 The decedent's former home was outside the United States. 2012 pdf tax forms 1040 The decedent's former home was also your home. 2012 pdf tax forms 1040 When a move begins. 2012 pdf tax forms 1040   A move begins when one of the following events occurs. 2012 pdf tax forms 1040 You contract for your household goods and personal effects to be moved to your home in the United States, but only if the move is completed within a reasonable time. 2012 pdf tax forms 1040 Your household goods and personal effects are packed and on the way to your home in the United States. 2012 pdf tax forms 1040 You leave your former home to travel to your new home in the United States. 2012 pdf tax forms 1040 Deductible Moving Expenses If you meet the requirements discussed earlier under Who Can Deduct Moving Expenses, you can deduct the reasonable expenses of: Moving your household goods and personal effects (including in-transit or foreign-move storage expenses), and Traveling (including lodging but not meals) to your new home. 2012 pdf tax forms 1040 You cannot deduct any expenses for meals. 2012 pdf tax forms 1040 Reasonable expenses. 2012 pdf tax forms 1040   You can deduct only those expenses that are reasonable for the circumstances of your move. 2012 pdf tax forms 1040 For example, the cost of traveling from your former home to your new one should be by the shortest, most direct route available by conventional transportation. 2012 pdf tax forms 1040 If during your trip to your new home, you stop over, or make side trips for sightseeing, the additional expenses for your stopover or side trips are not deductible as moving expenses. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 Beth's employer transferred her from Boston, Massachusetts, to Buffalo, New York. 2012 pdf tax forms 1040 On her way to Buffalo, Beth drove into Canada to visit the Toronto Zoo. 2012 pdf tax forms 1040 Since Beth's excursion into Canada was away from the usual Boston-Buffalo route, the expenses paid or incurred for the excursion are not deductible. 2012 pdf tax forms 1040 Beth can only deduct what it would have cost to drive directly from Boston to Buffalo. 2012 pdf tax forms 1040 Likewise, Beth cannot deduct any expenses, such as the cost of a hotel room, caused by the delay for sightseeing. 2012 pdf tax forms 1040 Travel by car. 2012 pdf tax forms 1040   If you use your car to take yourself, members of your household, or your personal effects to your new home, you can figure your expenses by deducting either: Your actual expenses, such as the amount you pay for gas and oil for your car, if you keep an accurate record of each expense, or The standard mileage rate of 24 cents per mile. 2012 pdf tax forms 1040 Whether you use actual expenses or the standard mileage rate to figure your expenses, you can deduct the parking fees and tolls you pay to move. 2012 pdf tax forms 1040 You cannot deduct any part of general repairs, general maintenance, insurance, or depreciation for your car. 2012 pdf tax forms 1040 Member of your household. 2012 pdf tax forms 1040   You can deduct moving expenses you pay for yourself and members of your household. 2012 pdf tax forms 1040 A member of your household is anyone who has both your former and new home as his or her home. 2012 pdf tax forms 1040 It does not include a tenant or employee, unless that person is your dependent. 2012 pdf tax forms 1040 Moves to Locations in the United States If you meet the requirements under Who Can Deduct Moving Expenses, earlier, you can deduct expenses for a move to the area of a new main job location within the United States or its possessions. 2012 pdf tax forms 1040 Your move may be from one U. 2012 pdf tax forms 1040 S. 2012 pdf tax forms 1040 location to another or from a foreign country to the United States. 2012 pdf tax forms 1040 Household goods and personal effects. 2012 pdf tax forms 1040   You can deduct the cost of packing, crating, and transporting your household goods and personal effects and those of the members of your household from your former home to your new home. 2012 pdf tax forms 1040 For purposes of moving expenses, the term “personal effects” includes, but is not limited to, movable personal property that the taxpayer owns and frequently uses. 2012 pdf tax forms 1040   If you use your own car to move your things, see Travel by car, earlier. 2012 pdf tax forms 1040   You can deduct any costs of connecting or disconnecting utilities required because you are moving your household goods, appliances, or personal effects. 2012 pdf tax forms 1040   You can deduct the cost of shipping your car and your household pets to your new home. 2012 pdf tax forms 1040   You can deduct the cost of moving your household goods and personal effects from a place other than your former home. 2012 pdf tax forms 1040 Your deduction is limited to the amount it would have cost to move them from your former home. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 Paul Brown has been living and working in North Carolina for the last 4 years. 2012 pdf tax forms 1040 Because he has been renting a small apartment, he stored some furniture at his parents' home in Georgia. 2012 pdf tax forms 1040 Paul got a job in Washington, DC. 2012 pdf tax forms 1040 It cost him $900 to move the furniture from his North Carolina apartment to Washington and $3,000 to move the stored furniture from Georgia to Washington. 2012 pdf tax forms 1040 It would have cost $1,800 to ship the stored furniture from North Carolina to Washington. 2012 pdf tax forms 1040 He can deduct only $1,800 of the $3,000 he paid. 2012 pdf tax forms 1040 The amount he can deduct for moving his furniture is $2,700 ($900 + $1,800). 2012 pdf tax forms 1040 You cannot deduct the cost of moving furniture you buy on the way to your new home. 2012 pdf tax forms 1040   Storage expenses. 2012 pdf tax forms 1040   You can include the cost of storing and insuring household goods and personal effects within any period of 30 consecutive days after the day your things are moved from your former home and before they are delivered to your new home. 2012 pdf tax forms 1040 Travel expenses. 2012 pdf tax forms 1040   You can deduct the cost of transportation and lodging for yourself and members of your household while traveling from your former home to your new home. 2012 pdf tax forms 1040 This includes expenses for the day you arrive. 2012 pdf tax forms 1040    The day of arrival is the day you secure lodging at the new place of residence, even if the lodging is on a temporary basis. 2012 pdf tax forms 1040   You can include any lodging expenses you had in the area of your former home within one day after you could no longer live in your former home because your furniture had been moved. 2012 pdf tax forms 1040   The members of your household do not have to travel together or at the same time. 2012 pdf tax forms 1040 However, you can only deduct expenses for one trip per person. 2012 pdf tax forms 1040 If you use your own car, see Travel by car, earlier. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040   In February 2013, Josh and Robyn Black moved from Minneapolis to Washington, DC, where Josh was starting a new job. 2012 pdf tax forms 1040 Josh drove the family car to Washington, DC, a trip of 1,100 miles. 2012 pdf tax forms 1040 His expenses were $264. 2012 pdf tax forms 1040 00 for mileage (1,100 miles x 24 cents per mile) plus $40 for tolls and $150 for lodging, for a total of $454. 2012 pdf tax forms 1040 00. 2012 pdf tax forms 1040 One week later, Robyn flew from Minneapolis to Washington, DC. 2012 pdf tax forms 1040 Her only expense was her $400 plane ticket. 2012 pdf tax forms 1040 The Blacks' deduction is $854. 2012 pdf tax forms 1040 00 (Josh's $454. 2012 pdf tax forms 1040 00 + Robyn's $400). 2012 pdf tax forms 1040 Moves to Locations Outside the United States To deduct expenses for a move outside the United States, you must move to the area of a new place of work outside the United States and its possessions. 2012 pdf tax forms 1040 You must meet the requirements under Who Can Deduct Moving Expenses , earlier. 2012 pdf tax forms 1040 Deductible expenses. 2012 pdf tax forms 1040   If your move is to a location outside the United States and its possessions, you can deduct the following expenses. 2012 pdf tax forms 1040 The cost of moving household goods and personal effects from your former home to your new home. 2012 pdf tax forms 1040 The cost of traveling (including lodging) from your former home to your new home. 2012 pdf tax forms 1040 The cost of moving household goods and personal effects to and from storage. 2012 pdf tax forms 1040 The cost of storing household goods and personal effects while you are at the new job location. 2012 pdf tax forms 1040 The first two items were explained earlier under Moves to Locations in the United States . 2012 pdf tax forms 1040 The last two items are discussed, later. 2012 pdf tax forms 1040 Moving goods and effects to and from storage. 2012 pdf tax forms 1040   You can deduct the reasonable expenses of moving your personal effects to and from storage. 2012 pdf tax forms 1040 Storage expenses. 2012 pdf tax forms 1040   You can deduct the reasonable expenses of storing your household goods and personal effects for all or part of the time the new job location remains your main job location. 2012 pdf tax forms 1040 Moving expenses allocable to excluded foreign income. 2012 pdf tax forms 1040   If you live and work outside the United States, you may be able to exclude from income part or all of the income you earn in the foreign country. 2012 pdf tax forms 1040 You may also be able to claim a foreign housing exclusion or deduction. 2012 pdf tax forms 1040 If you claim the foreign earned income or foreign housing exclusion, you cannot deduct the part of your moving expenses that relates to the excluded income. 2012 pdf tax forms 1040    Publication 54, Tax Guide for U. 2012 pdf tax forms 1040 S. 2012 pdf tax forms 1040 Citizens and Resident Aliens Abroad, explains how to figure the part of your moving expenses that relates to excluded income. 2012 pdf tax forms 1040 You can get the publication from most U. 2012 pdf tax forms 1040 S. 2012 pdf tax forms 1040 embassies and consulates, or see How To Get Tax Help at the end of this publication. 2012 pdf tax forms 1040 Nondeductible Expenses You cannot deduct the following items as moving expenses. 2012 pdf tax forms 1040 Any part of the purchase price of your new home. 2012 pdf tax forms 1040 Car tags. 2012 pdf tax forms 1040 Driver's license. 2012 pdf tax forms 1040 Expenses of buying or selling a home (including closing costs, mortgage fees, and points). 2012 pdf tax forms 1040 Expenses of entering into or breaking a lease. 2012 pdf tax forms 1040 Home improvements to help sell your home. 2012 pdf tax forms 1040 Loss on the sale of your home. 2012 pdf tax forms 1040 Losses from disposing of memberships in clubs. 2012 pdf tax forms 1040 Mortgage penalties. 2012 pdf tax forms 1040 Pre-move househunting expenses. 2012 pdf tax forms 1040 Real estate taxes. 2012 pdf tax forms 1040 Refitting of carpet and draperies. 2012 pdf tax forms 1040 Return trips to your former residence. 2012 pdf tax forms 1040 Security deposits (including any given up due to the move). 2012 pdf tax forms 1040 Storage charges except those incurred in transit and for foreign moves. 2012 pdf tax forms 1040 No double deduction. 2012 pdf tax forms 1040   You cannot take a moving expense deduction and a business expense deduction for the same expenses. 2012 pdf tax forms 1040 You must decide if your expenses are deductible as moving expenses or as business expenses. 2012 pdf tax forms 1040 For example, expenses you have for travel, meals, and lodging while temporarily working at a place away from your regular place of work may be deductible as business expenses if you are considered away from home on business. 2012 pdf tax forms 1040 In most cases, your work at a single location is considered temporary if it is realistically expected to last (and does in fact last) for one year or less. 2012 pdf tax forms 1040   See Publication 463, Travel, Entertainment, Gift, and Car Expenses, for information on deducting your business expenses. 2012 pdf tax forms 1040 Reimbursements This section explains how to report a reimbursement (including advances and allowances) on your tax return. 2012 pdf tax forms 1040 It covers reimbursements for any of your moving expenses discussed in this publication. 2012 pdf tax forms 1040 It also explains the types of reimbursements on which your employer must withhold income, social security, and Medicare taxes. 2012 pdf tax forms 1040 Types of Reimbursement Plans If you receive a reimbursement for your moving expenses, how you report this amount and your expenses depends on whether the reimbursement is paid to you under an accountable plan or a nonaccountable plan. 2012 pdf tax forms 1040 For a quick overview of how to report your reimbursement and moving expenses, see Table 2 in the section on How and When To Report, later. 2012 pdf tax forms 1040 Your employer should tell you what method of reimbursement is used and what records are required. 2012 pdf tax forms 1040 Accountable Plans To be an accountable plan, your employer's reimbursement arrangement must require you to meet all three of the following rules. 2012 pdf tax forms 1040 Your expenses must have a business connection – that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. 2012 pdf tax forms 1040 Two examples of this are the reasonable expenses of moving your possessions from your former home to your new home, and traveling from your former home to your new home. 2012 pdf tax forms 1040 You must adequately account to your employer for these expenses within a reasonable period of time. 2012 pdf tax forms 1040 You must return any excess reimbursement or allowance within a reasonable period of time. 2012 pdf tax forms 1040 Adequate accounting. 2012 pdf tax forms 1040   You adequately account for your moving expenses by giving your employer documentation of those expenses, such as a statement of expense, an account book, a diary, or a similar record in which you entered each expense at or near the time you had it. 2012 pdf tax forms 1040 Documentation includes receipts, canceled checks, and bills. 2012 pdf tax forms 1040 Reasonable period of time. 2012 pdf tax forms 1040   What constitutes a “reasonable period of time” depends on the facts and circumstances of your situation. 2012 pdf tax forms 1040 However, regardless of the facts and circumstances, actions that take place within the times specified in the following list will be treated as taking place within a reasonable period of time. 2012 pdf tax forms 1040 You receive an advance within 30 days of the time you have an expense. 2012 pdf tax forms 1040 You adequately account for your expenses within 60 days after they were paid or incurred. 2012 pdf tax forms 1040 You return any excess reimbursement within 120 days after the expense was paid or incurred. 2012 pdf tax forms 1040 You are given a periodic statement (at least quarterly) that asks you to either return or adequately account for outstanding advances and you comply within 120 days of the statement. 2012 pdf tax forms 1040 Excess reimbursement. 2012 pdf tax forms 1040   This includes any amount you are paid (including advances and allowances) that is more than the moving expenses that you adequately accounted for to your employer within a reasonable period of time. 2012 pdf tax forms 1040 Returning excess reimbursements. 2012 pdf tax forms 1040   You must be required to return any excess reimbursement for your moving expenses to the person paying the reimbursement. 2012 pdf tax forms 1040 Excess reimbursement includes any amount for which you did not adequately account within a reasonable period of time. 2012 pdf tax forms 1040 For example, if you received an advance and you did not spend all the money on deductible moving expenses, or you do not have proof of all your expenses, you have an excess reimbursement. 2012 pdf tax forms 1040 You meet accountable plan rules. 2012 pdf tax forms 1040   If for all reimbursements you meet the three rules for an accountable plan (listed earlier), your employer should not include any reimbursements of expenses in your income in box 1 of your Form W-2, Wage and Tax Statement. 2012 pdf tax forms 1040 Instead, your employer should include the reimbursements in box 12 of your Form W-2. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 You lived in Boston and accepted a job in Atlanta. 2012 pdf tax forms 1040 Under an accountable plan, your employer reimbursed you for your actual traveling expenses from Boston to Atlanta and the cost of moving your furniture to Atlanta. 2012 pdf tax forms 1040 Your employer will include the reimbursement on your Form W-2, box 12, with Code P. 2012 pdf tax forms 1040 If your moving expenses are more than your reimbursement, you may be able to deduct your additional expenses (see How and When To Report, later). 2012 pdf tax forms 1040 You do not meet accountable plan rules. 2012 pdf tax forms 1040   You may be reimbursed by your employer, but you may not meet all three rules for part of your expenses. 2012 pdf tax forms 1040   If your deductible expenses are reimbursed under an otherwise accountable plan but you do not return, within a reasonable period, any reimbursement of expenses for which you did not adequately account, then only the amount for which you did adequately account is considered as paid under an accountable plan. 2012 pdf tax forms 1040 The remaining expenses are treated as having been reimbursed under a nonaccountable plan (discussed below). 2012 pdf tax forms 1040 Reimbursement of nondeductible expenses. 2012 pdf tax forms 1040   You may be reimbursed by your employer for moving expenses, some of which are deductible expenses and some of which are not deductible. 2012 pdf tax forms 1040 The reimbursements you receive for the nondeductible expenses and any allowances for miscellaneous or unspecified expenses are treated as paid under a nonaccountable plan (see below) and are included in your income. 2012 pdf tax forms 1040 If you are reimbursed by your employer for the taxes you must pay (including social security and Medicare taxes) because you have received taxable moving expense reimbursements, you must pay tax on this reimbursement as well, and it is treated as paid under a nonaccountable plan. 2012 pdf tax forms 1040 Nonaccountable Plans A nonaccountable plan is a reimbursement arrangement that does not meet the three rules listed earlier under Accountable Plans. 2012 pdf tax forms 1040 In addition, the following payments will be treated as paid under a nonaccountable plan. 2012 pdf tax forms 1040 Excess reimbursements you fail to return to your employer. 2012 pdf tax forms 1040 Reimbursements of nondeductible expenses. 2012 pdf tax forms 1040 See Reimbursement of nondeductible expenses, earlier. 2012 pdf tax forms 1040 If an arrangement pays for your moving expenses by reducing your wages, salary, or other pay, the amount of the reduction will be treated as a payment made under a nonaccountable plan. 2012 pdf tax forms 1040 This is because you are entitled to receive the full amount of your pay regardless of whether you had any moving expenses. 2012 pdf tax forms 1040 If you are not sure if the moving expense reimbursement arrangement is an accountable or nonaccountable plan, ask your employer. 2012 pdf tax forms 1040 Your employer will add the amount of any reimbursement paid to you under a nonaccountable plan to your wages, salary, or other pay. 2012 pdf tax forms 1040 Your employer will report the total in box 1 of your Form W-2. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 To get you to work in another city, your new employer reimburses you under an accountable plan for the $7,500 loss on the sale of your home. 2012 pdf tax forms 1040 Because this is a reimbursement of a nondeductible expense, it is treated as paid under a nonaccountable plan and must be included as income in box 1 of your Form W-2. 2012 pdf tax forms 1040 Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Do not include in income any moving expense payment you received under the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970. 2012 pdf tax forms 1040 These payments are made to persons displaced from their homes, businesses, or farms by federal projects. 2012 pdf tax forms 1040 Tax Withholding and Estimated Tax Your employer must withhold income, social security, and Medicare taxes from reimbursements and allowances paid to you that are included in your income. 2012 pdf tax forms 1040 See Reimbursements included in income, later. 2012 pdf tax forms 1040 Reimbursements excluded from income. 2012 pdf tax forms 1040   Your employer should not include in your wages reimbursements paid under an accountable plan (explained earlier) for moving expenses that you: Could deduct if you had paid or incurred them, and Did not deduct in an earlier year. 2012 pdf tax forms 1040 These reimbursements are fringe benefits excludable from your income as qualified moving expense reimbursements. 2012 pdf tax forms 1040 Your employer should report these reimbursements on your Form W-2, box 12, with Code P. 2012 pdf tax forms 1040    You cannot claim a moving expense deduction for expenses covered by reimbursements excluded from income (see Accountable Plans under Types of Reimbursement Plans, earlier). 2012 pdf tax forms 1040 Expenses deducted in earlier year. 2012 pdf tax forms 1040   If you receive a reimbursement this year for moving expenses deducted in an earlier year, and the reimbursement is not included as wages in box 1 of your Form W-2, you must include the reimbursement in income on Form 1040, line 21. 2012 pdf tax forms 1040 Your employer should show the amount of your reimbursement in box 12 of your Form W-2. 2012 pdf tax forms 1040 Reimbursements included in income. 2012 pdf tax forms 1040   Your employer must include in your income any reimbursements made (or treated as made) under a nonaccountable plan, even though they are for deductible moving expenses. 2012 pdf tax forms 1040 See Nonaccountable Plans under Types of Reimbursement Plans, earlier. 2012 pdf tax forms 1040 Your employer also must include in your gross income as wages any reimbursements of, or payments for, nondeductible moving expenses. 2012 pdf tax forms 1040 This includes amounts your employer reimbursed you under an accountable plan (explained earlier) for meals, househunting trips, and real estate expenses. 2012 pdf tax forms 1040 It also includes reimbursements that exceed your deductible expenses and that you do not return to your employer. 2012 pdf tax forms 1040 Reimbursement for deductible and nondeductible expenses. 2012 pdf tax forms 1040    If your employer reimburses you for both deductible and nondeductible moving expenses, your employer must determine the amount of the reimbursement that is not taxable and not subject to withholding. 2012 pdf tax forms 1040 Your employer must treat any remaining amount as taxable wages and withhold income, social security, and Medicare taxes. 2012 pdf tax forms 1040 Amount of income tax withheld. 2012 pdf tax forms 1040   If the reimbursements or allowances you receive are taxable, the amount of income tax your employer will withhold depends on several factors. 2012 pdf tax forms 1040 It depends in part on whether income tax is withheld from your regular wages, on whether the reimbursements and allowances are added to your regular wages, and on any information you have given to your employer on Form W-4, Employee's Withholding Allowance Certificate. 2012 pdf tax forms 1040   Your employer can treat your reimbursements as supplemental wages and not include the reimbursements and allowances in your regular wages. 2012 pdf tax forms 1040 The employer can withhold income tax on supplemental wages at a flat rate which may be different from your regular tax rate. 2012 pdf tax forms 1040 Estimated tax. 2012 pdf tax forms 1040    If you must make estimated tax payments, you need to take into account any taxable reimbursements and deductible moving expenses in figuring your estimated tax. 2012 pdf tax forms 1040 For details about estimated taxes, see Publication 505, Tax Withholding and Estimated Tax. 2012 pdf tax forms 1040 How and When To Report This section explains how and when to report your moving expenses and any reimbursements or allowances you received for your move. 2012 pdf tax forms 1040 For a quick overview, see Table 2, later. 2012 pdf tax forms 1040 Form 3903 Use Form 3903 to figure your moving expense deduction. 2012 pdf tax forms 1040 Use a separate Form 3903 for each move for which you are deducting expenses. 2012 pdf tax forms 1040 Do not file Form 3903 if all of the following apply. 2012 pdf tax forms 1040 You moved to a location outside the United States in an earlier year. 2012 pdf tax forms 1040 You are claiming only storage fees while you were away from the United States. 2012 pdf tax forms 1040 Any amount your employer paid for the storage fees is included as wages in box 1 of your Form W-2. 2012 pdf tax forms 1040 Instead, enter the storage fees (after the reduction for the part that is allocable to excluded income) on Form 1040, line 26, and enter “Storage” on the dotted line next to the amount. 2012 pdf tax forms 1040 If you meet the special rules for members of the Armed Forces, see How to complete Form 3903 for members of the Armed Forces under Members of the Armed Forces, later. 2012 pdf tax forms 1040 Completing Form 3903. 2012 pdf tax forms 1040   Complete Worksheet 1, earlier, or the Distance Test Worksheet in the instructions for Form 3903 to see whether you meet the distance test. 2012 pdf tax forms 1040 If so, complete lines 1 through 3 of the form using your actual expenses (except, if you use your own car, you can figure expenses based on the standard mileage rate, instead of actual amounts for gas and oil). 2012 pdf tax forms 1040 Enter on line 4 the total amount of your moving expense reimbursement that was excluded from your wages. 2012 pdf tax forms 1040 This excluded amount should be identified on Form W-2, box 12, with code P. 2012 pdf tax forms 1040 Expenses greater than reimbursement. 2012 pdf tax forms 1040   If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. 2012 pdf tax forms 1040 This is your moving expense deduction. 2012 pdf tax forms 1040 Expenses equal to or less than reimbursement. 2012 pdf tax forms 1040    If line 3 is equal to or less than line 4, you have no moving expense deduction. 2012 pdf tax forms 1040 Subtract line 3 from line 4 and, if the result is more than zero, include it as income on Form 1040, line 7. 2012 pdf tax forms 1040 Table 2. 2012 pdf tax forms 1040 Reporting Your Moving Expenses and Reimbursements IF your Form W-2 shows. 2012 pdf tax forms 1040 . 2012 pdf tax forms 1040 . 2012 pdf tax forms 1040 AND you have. 2012 pdf tax forms 1040 . 2012 pdf tax forms 1040 . 2012 pdf tax forms 1040 THEN. 2012 pdf tax forms 1040 . 2012 pdf tax forms 1040 . 2012 pdf tax forms 1040 your reimbursement reported only  in box 12 with code P moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses* and reimbursements. 2012 pdf tax forms 1040 your reimbursement reported only  in box 12 with code P moving expenses equal to the amount  in box 12 do not file Form 3903. 2012 pdf tax forms 1040 your reimbursement divided  between box 12 and box 1 moving expenses greater than the  amount in box 12 file Form 3903 showing all allowable  expenses,* but only the  reimbursements reported in box 12 of  Form W-2. 2012 pdf tax forms 1040 your entire reimbursement reported  as wages in box 1 moving expenses file Form 3903 showing all allowable  expenses,* but do not show any  reimbursements. 2012 pdf tax forms 1040 no reimbursement moving expenses file Form 3903 showing all allowable  expenses. 2012 pdf tax forms 1040 * * See Deductible Moving Expenses, earlier, for allowable expenses. 2012 pdf tax forms 1040    Where to deduct. 2012 pdf tax forms 1040   Deduct your moving expenses on Form 1040, line 26. 2012 pdf tax forms 1040 The amount of moving expenses you can deduct is shown on Form 3903, line 5. 2012 pdf tax forms 1040    You cannot deduct moving expenses on Form 1040EZ or Form 1040A. 2012 pdf tax forms 1040   When To Deduct Expenses You may have a choice of when to deduct your moving expenses. 2012 pdf tax forms 1040 Expenses not reimbursed. 2012 pdf tax forms 1040   If you were not reimbursed, deduct your moving expenses in the year you paid or incurred the expenses. 2012 pdf tax forms 1040 Example. 2012 pdf tax forms 1040 In December 2012, your employer transferred you to another city in the United States, where you still work. 2012 pdf tax forms 1040 You are single and were not reimbursed for your moving expenses. 2012 pdf tax forms 1040 In 2012, you paid for moving your furniture and deducted these expenses on your 2012 tax return. 2012 pdf tax forms 1040 In January 2013, you paid for travel to the new city. 2012 pdf tax forms 1040 You can deduct these additional expenses on your 2013 tax return. 2012 pdf tax forms 1040 Expenses reimbursed. 2012 pdf tax forms 1040   If you are reimbursed for your expenses and you use the cash method of accounting, you can deduct your expenses either in the year you paid them or in the year you received the reimbursement. 2012 pdf tax forms 1040 If you use the cash method of accounting, you can choose to deduct the expenses in the year you are reimbursed even though you paid the expenses in a different year. 2012 pdf tax forms 1040 See Choosing when to deduct, next. 2012 pdf tax forms 1040   If you deduct your expenses and you receive the reimbursement in a later year, you must include the reimbursement in your income on Form 1040, line 21. 2012 pdf tax forms 1040 Choosing when to deduct. 2012 pdf tax forms 1040   If you use the cash method of accounting, which is used by most individuals, you can choose to deduct moving expenses in the year your employer reimburses you if: You paid the expenses in a year before the year of reimbursement, or You paid the expenses in the year immediately after the year of reimbursement but by the due date, including extensions, for filing your return for the reimbursement year. 2012 pdf tax forms 1040 How to make the choice. 2012 pdf tax forms 1040   You choose to deduct moving expenses in the year you received reimbursement by taking the deduction on your return, or amended return, for that year. 2012 pdf tax forms 1040    You cannot deduct any moving expenses for which you received a reimbursement that was not included in your income. 2012 pdf tax forms 1040 Illustrated Example Tom and Peggy Smith are married and have two children. 2012 pdf tax forms 1040 They owned a home in Detroit where Tom worked. 2012 pdf tax forms 1040 On February 8, 2013, Tom's employer told him that he would be transferred to San Diego as of April 10 that year. 2012 pdf tax forms 1040 Peggy flew to San Diego on March 1 to look for a new home. 2012 pdf tax forms 1040 She put a down payment of $25,000 on a house being built and returned to Detroit on March 4. 2012 pdf tax forms 1040 The Smiths sold their Detroit home for $1,500 less than they paid for it. 2012 pdf tax forms 1040 They contracted to have their personal effects moved to San Diego on April 3. 2012 pdf tax forms 1040 The family drove to San Diego where they found that their new home was not finished. 2012 pdf tax forms 1040 They stayed in a nearby motel until the house was ready on May 1. 2012 pdf tax forms 1040 On April 10, Tom went to work in the San Diego plant where he still works. 2012 pdf tax forms 1040 Their records for the move show: 1) Peggy's pre-move househunting  trip:       Travel and lodging   $ 449       Meals   75   $ 524 2) Down payment on San Diego  home 25,000 3) Real estate commission paid on  sale of Detroit home 3,500 4) Loss on sale of Detroit home (not  including real estate commission) 1,500 5) Amount paid for moving personal  effects (furniture, other household  goods, etc. 2012 pdf tax forms 1040 ) 8,000 6) Expenses of driving to San Diego:       Mileage (Start 14,278;  End 16,478) 2,200 miles at 24 cents a mile   $ 528       Lodging   180       Meals   320   1,028 7) Cost of temporary living  expenses in San Diego:       Motel rooms   $1,450       Meals   2,280   3,730 Total $43,282   Tom was reimbursed $10,907 under an accountable plan. 2012 pdf tax forms 1040 His employer gave him the following breakdown of the reimbursement that was allowed under the employer's plan. 2012 pdf tax forms 1040 Moving personal effects   $6,800 Travel (and lodging) to San Diego   708 Travel (and lodging) for househunting trip   449 Lodging for temporary quarters   1,450 Loss on sale of home   1,500 Total reimbursement   $10,907 The employer included this reimbursement on Tom's Form W-2 for the year. 2012 pdf tax forms 1040 The reimbursement of allowable expenses, $7,508 for moving household goods and travel to San Diego, was included in box 12 of Form W-2. 2012 pdf tax forms 1040 His employer identified this amount with code P. 2012 pdf tax forms 1040 The employer included the balance, $3,399 reimbursement of nonallowable expenses, in box 1 of Form W-2 with Tom's other wages. 2012 pdf tax forms 1040 Tom must include this amount on Form 1040, line 7. 2012 pdf tax forms 1040 The employer withholds taxes from the $3,399, as discussed under Reimbursement for deductible and nondeductible expenses under Tax Withholding and Estimated Tax, earlier. 2012 pdf tax forms 1040 Also, Tom's employer could have given him a separate Form W-2 for his moving expense reimbursement. 2012 pdf tax forms 1040 To figure his tax deduction for moving expenses, Tom enters the following amounts on Form 3903. 2012 pdf tax forms 1040 Item 5 — moving personal effects (line 1)   $8,000 Item 6 — driving to San Diego ($528 + $180)  (line 2)   708 Total tax deductible moving expenses (line 3)   $8,708 Minus: Reimbursement included in box 12  of Form W-2 (line 4)   7,508 Tax deduction for moving expenses (line 5)   $1,200   Tom's Form 3903 is shown, later. 2012 pdf tax forms 1040 He also enters his deduction, $1,200, on Form 1040, line 26. 2012 pdf tax forms 1040 Nondeductible expenses. 2012 pdf tax forms 1040   Of the $43,282 expenses that Tom and Peggy incurred, the following items totaling $34,574 ($43,282 – $8,708) cannot be deducted. 2012 pdf tax forms 1040 Item 1 — pre-move househunting expenses of $524. 2012 pdf tax forms 1040 Item 2 — the $25,000 down payment on the San Diego home. 2012 pdf tax forms 1040 If any part of it were for payment of deductible taxes or interest on the mortgage on the house, that part would be deductible as an itemized deduction. 2012 pdf tax forms 1040 Item 3 — the $3,500 real estate commission paid on the sale of the Detroit home. 2012 pdf tax forms 1040 The commission is used to figure the gain or loss on the sale. 2012 pdf tax forms 1040 Item 4 — the $1,500 loss on the sale of the Detroit home. 2012 pdf tax forms 1040 Item 6 — the $320 expense for meals while driving to San Diego. 2012 pdf tax forms 1040 (However, the lodging and car expenses are deductible. 2012 pdf tax forms 1040 ) Item 7 — temporary living expenses of $3,730. 2012 pdf tax forms 1040    This image is too large to be displayed in the current screen. 2012 pdf tax forms 1040 Please click the link to view the image. 2012 pdf tax forms 1040 2012 Form 3903 Moving Expenses Members of the Armed Forces If you are a member of the Armed Forces on active duty and you move because of a permanent change of station, you do not have to meet the distance and time tests, discussed earlier. 2012 pdf tax forms 1040 You can deduct your unreimbursed moving expenses. 2012 pdf tax forms 1040 A permanent change of station includes: A move from your home to your first post of active duty, A move from one permanent post of duty to another, and A move from your last post of duty to your home or to a nearer point in the United States. 2012 pdf tax forms 1040 The move must occur within one year of ending your active duty or within the period allowed under the Joint Travel Regulations. 2012 pdf tax forms 1040 Spouse and dependents. 2012 pdf tax forms 1040   If a member of the Armed Forces dies, is imprisoned, or deserts, a permanent change of station for the spouse or dependent includes a move to: The place of enlistment, The member's, spouse's, or dependent's home of record, or A nearer point in the United States. 2012 pdf tax forms 1040   If the military moves you, your spouse, and dependents, to or from separate locations, the moves are treated as a single move to your new main job location. 2012 pdf tax forms 1040 Services or reimbursements provided by government. 2012 pdf tax forms 1040   Do not include in income the value of moving and storage services provided by the government because of a permanent change of station. 2012 pdf tax forms 1040 In general, if the total reimbursements or allowances you receive from the government because of the move are more than your actual moving expenses, the government must include the excess in your wages on Form W-2. 2012 pdf tax forms 1040 However, the excess portion of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance is not included in income and should not be included in box 1 of Form W-2. 2012 pdf tax forms 1040   If your reimbursements or allowances are less than your actual moving expenses, do not include the reimbursements or allowances in income. 2012 pdf tax forms 1040 You can deduct the expenses that are more than your reimbursements. 2012 pdf tax forms 1040 See Deductible Moving Expenses, earlier. 2012 pdf tax forms 1040 How to complete Form 3903 for members of the Armed Forces. 2012 pdf tax forms 1040    Take the following steps. 2012 pdf tax forms 1040 Complete lines 1 through 3 of the form, using your actual expenses. 2012 pdf tax forms 1040 Do not include any expenses for moving services provided by the government. 2012 pdf tax forms 1040 Also, do not include any expenses that were reimbursed by an allowance you do not have to include in your income. 2012 pdf tax forms 1040 Enter on line 4 the total reimbursements and allowances you received from the government for the expenses claimed on lines 1 and 2. 2012 pdf tax forms 1040 Do not include the value of moving or storage services provided by the government. 2012 pdf tax forms 1040 Also, do not include any part of a dislocation allowance, a temporary lodging allowance, a temporary lodging expense, or a move-in housing allowance. 2012 pdf tax forms 1040 Complete line 5. 2012 pdf tax forms 1040 If line 3 is more than line 4, subtract line 4 from line 3 and enter the result on line 5 and on Form 1040, line 26. 2012 pdf tax forms 1040 This is your moving expense deduction. 2012 pdf tax forms 1040 If line 3 is equal to or less than line 4, you do not have a moving expense deduction. 2012 pdf tax forms 1040 Subtract line 3 from line 4 and, if the result is more than zero, enter it on Form 1040, line 7. 2012 pdf tax forms 1040 If the military moves you, your spouse and dependents, to or from different locations, treat these moves as a single move. 2012 pdf tax forms 1040    Do not deduct any expenses for moving or storage services provided by the government. 2012 pdf tax forms 1040 How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 2012 pdf tax forms 1040 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 2012 pdf tax forms 1040 Free help with your tax return. 2012 pdf tax forms 1040   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2012 pdf tax forms 1040 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2012 pdf tax forms 1040 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2012 pdf tax forms 1040 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2012 pdf tax forms 1040 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2012 pdf tax forms 1040 To find the nearest VITA or TCE site, visit IRS. 2012 pdf tax forms 1040 gov or call 1-800-906-9887. 2012 pdf tax forms 1040   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 pdf tax forms 1040 To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 pdf tax forms 1040 aarp. 2012 pdf tax forms 1040 org/money/taxaide or call 1-888-227-7669. 2012 pdf tax forms 1040   For more information on these programs, go to IRS. 2012 pdf tax forms 1040 gov and enter “VITA” in the search box. 2012 pdf tax forms 1040 Internet. 2012 pdf tax forms 1040 IRS. 2012 pdf tax forms 1040 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2012 pdf tax forms 1040 Apply for an Employer Identification Number (EIN). 2012 pdf tax forms 1040 Go to IRS. 2012 pdf tax forms 1040 gov and enter Apply for an EIN in the search box. 2012 pdf tax forms 1040 Request an Electronic Filing PIN by going to IRS. 2012 pdf tax forms 1040 gov and entering Electronic Filing PIN in the search box. 2012 pdf tax forms 1040 Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2012 pdf tax forms 1040 gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 pdf tax forms 1040 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2012 pdf tax forms 1040 Check the status of your amended return. 2012 pdf tax forms 1040 Go to IRS. 2012 pdf tax forms 1040 gov and enter Where's My Amended Return in the search box. 2012 pdf tax forms 1040 Download forms, instructions, and publications, including some accessible versions. 2012 pdf tax forms 1040 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2012 pdf tax forms 1040 gov or IRS2Go. 2012 pdf tax forms 1040 Tax return and tax account transcripts are generally available for the current year and past three years. 2012 pdf tax forms 1040 Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 pdf tax forms 1040 gov. 2012 pdf tax forms 1040 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2012 pdf tax forms 1040 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 pdf tax forms 1040 gov. 2012 pdf tax forms 1040 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2012 pdf tax forms 1040 gov or IRS2Go. 2012 pdf tax forms 1040 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2012 pdf tax forms 1040 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2012 pdf tax forms 1040 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2012 pdf tax forms 1040 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2012 pdf tax forms 1040 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 pdf tax forms 1040 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2012 pdf tax forms 1040 gov. 2012 pdf tax forms 1040 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2012 pdf tax forms 1040 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2012 pdf tax forms 1040 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2012 pdf tax forms 1040 AARP offers the Tax-Aide counseling program as part of the TCE program. 2012 pdf tax forms 1040 Visit AARP's website to find the nearest Tax-Aide location. 2012 pdf tax forms 1040 Research your tax questions. 2012 pdf tax forms 1040 Search publications and instructions by topic or keyword. 2012 pdf tax forms 1040 Read the Internal Revenue Code, regulations, or other official guidance. 2012 pdf tax forms 1040 Read Internal Revenue Bulletins. 2012 pdf tax forms 1040 Sign up to receive local and national tax news by email. 2012 pdf tax forms 1040 Phone. 2012 pdf tax forms 1040 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 pdf tax forms 1040 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2012 pdf tax forms 1040 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2012 pdf tax forms 1040 Call to locate the nearest volunteer help site, 1-800-906-9887. 2012 pdf tax forms 1040 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2012 pdf tax forms 1040 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2012 pdf tax forms 1040 Most VITA and TCE sites offer free electronic filing. 2012 pdf tax forms 1040 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 pdf tax forms 1040 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 pdf tax forms 1040 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2012 pdf tax forms 1040 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2012 pdf tax forms 1040 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2012 pdf tax forms 1040 Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 pdf tax forms 1040 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 pdf tax forms 1040 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2012 pdf tax forms 1040 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 pdf tax forms 1040 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 2012 pdf tax forms 1040 You should receive your order within 10 business days. 2012 pdf tax forms 1040 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2012 pdf tax forms 1040 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2012 pdf tax forms 1040 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2012 pdf tax forms 1040 Call to ask tax questions, 1-800-829-1040. 2012 pdf tax forms 1040 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 pdf tax forms 1040 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 pdf tax forms 1040 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2012 pdf tax forms 1040 gsa. 2012 pdf tax forms 1040 gov/fedrelay. 2012 pdf tax forms 1040 Walk-in. 2012 pdf tax forms 1040 You can find a selection of forms, publications and services — in-person, face-to-face. 2012 pdf tax forms 1040 Products. 2012 pdf tax forms 1040 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 pdf tax forms 1040 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 pdf tax forms 1040 Services. 2012 pdf tax forms 1040 You can walk in to your local TAC most business days for personal, face-to-face tax help. 2012 pdf tax forms 1040 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2012 pdf tax forms 1040 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 2012 pdf tax forms 1040 No appointment is necessary—just walk in. 2012 pdf tax forms 1040 Before visiting, check www. 2012 pdf tax forms 1040 irs. 2012 pdf tax forms 1040 gov/localcontacts for hours of operation and services provided. 2012 pdf tax forms 1040 Mail. 2012 pdf tax forms 1040 You can send your order for forms, instructions, and publications to the address below. 2012 pdf tax forms 1040 You should receive a response within 10 business days after your request is received. 2012 pdf tax forms 1040  Internal Revenue Service 1201 N. 2012 pdf tax forms 1040 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2012 pdf tax forms 1040   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 pdf tax forms 1040 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 pdf tax forms 1040 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2012 pdf tax forms 1040 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2012 pdf tax forms 1040 You face (or your business is facing) an immediate threat of adverse action. 2012 pdf tax forms 1040 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 pdf tax forms 1040   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2012 pdf tax forms 1040 Here's why we can help: TAS is an independent organization within the IRS. 2012 pdf tax forms 1040 Our advocates know how to work with the IRS. 2012 pdf tax forms 1040 Our services are free and tailored to meet your needs. 2012 pdf tax forms 1040 We have offices in every state, the District of Columbia, and Puerto Rico. 2012 pdf tax forms 1040 How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2012 pdf tax forms 1040 irs. 2012 pdf tax forms 1040 gov/advocate, or call us toll-free at 1-877-777-4778. 2012 pdf tax forms 1040 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 pdf tax forms 1040 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2012 pdf tax forms 1040 irs. 2012 pdf tax forms 1040 gov/sams. 2012 pdf tax forms 1040 Low Income Taxpayer Clinics. 2012 pdf tax forms 1040   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2012 pdf tax forms 1040 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 pdf tax forms 1040 Visit www. 2012 pdf tax forms 1040 TaxpayerAdvocate. 2012 pdf tax forms 1040 irs. 2012 pdf tax forms 1040 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 pdf tax forms 1040 Prev  Up  Next   Home   More Online Publications