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2012 Tax Forms 1040

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2012 Tax Forms 1040

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

2012 tax forms 1040 Publication 908 - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 908, such as legislation enacted after it was published, go to www. 2012 tax forms 1040 irs. 2012 tax forms 1040 gov/pub908. 2012 tax forms 1040 What's New Expiration of provision for catch-up contributions for IRC section 401(k) participants whose employer filed bankruptcy. 2012 tax forms 1040  The Pension Protection Act of 2006, P. 2012 tax forms 1040 L. 2012 tax forms 1040 109-280, previously allowed additional contributions of up to $7,000 in a traditional or Roth IRA for employees who participated in an IRC section 401(k) plan of an employer that filed bankruptcy in an earlier year. 2012 tax forms 1040 This provision was not extended for tax years beginning on or after January 1, 2010. 2012 tax forms 1040 Automatic 6-month extension of time to file a bankruptcy estate return now available for individuals in Chapter 7 or 11 bankruptcy. 2012 tax forms 1040  Beginning June 24, 2011, the IRS clarified in T. 2012 tax forms 1040 D. 2012 tax forms 1040 9531 that there is available an automatic 6-month extension of time to file a bankruptcy estate income tax return for individuals in Chapter 7 or Chapter 11 bankruptcy proceedings upon filing a required application. 2012 tax forms 1040 The previous extension of time to file a bankruptcy estate return was 5 months. 2012 tax forms 1040 Reminders The Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) of 2005. 2012 tax forms 1040  The changes to the U. 2012 tax forms 1040 S. 2012 tax forms 1040 Bankruptcy Code enacted by BAPCA are incorporated throughout this publication. 2012 tax forms 1040 Debtors filing under chapters 7, 11, 12, and 13 of the Bankruptcy Code must file all applicable federal, state, and local tax returns that become due after a case commences. 2012 tax forms 1040 Failure to file tax returns timely or obtain an extension can cause a bankruptcy case to be converted to another chapter or dismissed. 2012 tax forms 1040 In chapter 13 cases, the debtor must file all required tax returns for tax periods ending within 4 years of the filing of the bankruptcy petition. 2012 tax forms 1040 Photographs of missing children. 2012 tax forms 1040  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2012 tax forms 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 tax forms 1040 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 tax forms 1040 Introduction This publication is not intended to cover bankruptcy law in general, or to provide detailed discussions of the tax rules for the more complex corporate bankruptcy reorganizations or other highly technical transactions. 2012 tax forms 1040 Additionally, this publication is not updated on an annual basis and may not reflect recent developments in bankruptcy or tax law. 2012 tax forms 1040 If you need more guidance on the bankruptcy or tax laws applicable to your case, you should seek professional advice. 2012 tax forms 1040 This publication explains the basic federal income tax aspects of bankruptcy. 2012 tax forms 1040 A fundamental goal of the bankruptcy laws enacted by Congress is to give an honest debtor a financial “fresh start”. 2012 tax forms 1040 This is accomplished through the bankruptcy discharge, which is a permanent injunction (court ordered prohibition) against the collection of certain debts as a personal liability of the debtor. 2012 tax forms 1040 Bankruptcy proceedings begin with the filing of either a voluntary petition in the United States Bankruptcy Court, or in certain cases an involuntary petition filed by creditors. 2012 tax forms 1040 This filing creates the bankruptcy estate. 2012 tax forms 1040 The bankruptcy estate generally consists of all of the assets the individual or entity owns on the date the bankruptcy petition was filed. 2012 tax forms 1040 The bankruptcy estate is treated as a separate taxable entity for individuals filing bankruptcy petitions under chapter 7 or 11 of the Bankruptcy Code, discussed later. 2012 tax forms 1040 The tax obligations of taxable bankruptcy estates are discussed later under Individuals in Chapter 7 or 11. 2012 tax forms 1040 Generally, when a debt owed to another person or entity is canceled, the amount canceled or forgiven is considered income that is taxed to the person owing the debt. 2012 tax forms 1040 If a debt is canceled under a bankruptcy proceeding, the amount canceled is not income. 2012 tax forms 1040 However, the canceled debt reduces other tax benefits to which the debtor would otherwise be entitled. 2012 tax forms 1040 See Debt Cancellation, later. 2012 tax forms 1040 Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) SS-4 Application for Employer Identification Number, and separate instructions 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1040 U. 2012 tax forms 1040 S. 2012 tax forms 1040 Individual Income Tax Return, and separate instructions Schedule SE (Form 1040) Self-Employment Tax 1040X Amended U. 2012 tax forms 1040 S. 2012 tax forms 1040 Individual Income Tax Return, and separate instructions 1041 U. 2012 tax forms 1040 S. 2012 tax forms 1040 Income Tax Return for Estates and Trusts, and separate instructions 1041-ES Estimated Income Tax for Estates and Trusts 1041-V Payment Voucher 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2012 tax forms 1040 4868 Application for Automatic Extension of Time To File U. 2012 tax forms 1040 S. 2012 tax forms 1040 Individual Income Tax Return 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns See How To Get Tax Help, later, for information about getting these publications and forms. 2012 tax forms 1040 Prev  Up  Next   Home   More Online Publications