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2012 Tax

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2012 Tax

2012 tax Publication 501 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 2012 tax Tax questions. 2012 tax Useful Items - You may want to see: What's New Who must file. 2012 tax   In some cases, the amount of income you can receive before you must file a tax return has increased. 2012 tax Table 1 shows the filing requirements for most taxpayers. 2012 tax Exemption amount. 2012 tax  The amount you can deduct for each exemption has increased. 2012 tax It was $3,800 for 2012. 2012 tax It is $3,900 for 2013. 2012 tax Exemption phaseout. 2012 tax  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. 2012 tax For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. 2012 tax See Phaseout of Exemptions , later. 2012 tax Standard deduction increased. 2012 tax   The standard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2013 than it was for 2012. 2012 tax The amount depends on your filing status. 2012 tax You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction. 2012 tax Same-sex marriages. 2012 tax . 2012 tax  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. 2012 tax See Same-sex marriage under Marital Status, later. 2012 tax If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. 2012 tax For details on filing amended returns, see Joint Return After Separate Returns . 2012 tax Reminders Future developments. 2012 tax  Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www. 2012 tax irs. 2012 tax gov/pub501. 2012 tax Taxpayer identification number for aliens. 2012 tax   If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). 2012 tax Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. 2012 tax See Form W-7, Application for IRS Individual Taxpayer Identification Number. 2012 tax Also, see Social Security Numbers for Dependents , later. 2012 tax Photographs of missing children. 2012 tax   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 tax 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 Introduction This publication discusses some tax rules that affect every person who may have to file a federal income tax return. 2012 tax It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction. 2012 tax Who Must File explains who must file an income tax return. 2012 tax If you have little or no gross income, reading this section will help you decide if you have to file a return. 2012 tax Who Should File helps you decide if you should file a return, even if you are not required to do so. 2012 tax Filing Status helps you determine which filing status to use. 2012 tax Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. 2012 tax It also helps determine your standard deduction and tax rate. 2012 tax Exemptions, which reduce your taxable income, are discussed in Exemptions . 2012 tax Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. 2012 tax Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. 2012 tax Phaseout of Exemptions explains how to determine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. 2012 tax Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. 2012 tax This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. 2012 tax In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. 2012 tax How To Get Tax Help explains how to get tax help from the IRS. 2012 tax This publication is for U. 2012 tax S. 2012 tax citizens and resident aliens only. 2012 tax If you are a resident alien for the entire year, you must follow the same tax rules that apply to U. 2012 tax S. 2012 tax citizens. 2012 tax The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U. 2012 tax S. 2012 tax Tax Guide for Aliens. 2012 tax Nonresident aliens. 2012 tax    If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U. 2012 tax S. 2012 tax citizens. 2012 tax See Publication 519. 2012 tax Comments and suggestions. 2012 tax    We welcome your comments about this publication and your suggestions for future editions. 2012 tax   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 tax   You can send your comments from www. 2012 tax irs. 2012 tax gov/formspubs. 2012 tax Click on “More Information” and then on “Comment on Tax Forms and Publications. 2012 tax ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 tax Ordering forms and publications. 2012 tax    Visit www. 2012 tax irs. 2012 tax gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 tax Internal Revenue Service 1201 N. 2012 tax Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 tax    If you have a tax question, check the information available on IRS. 2012 tax gov or call 1-800-829-1040. 2012 tax We cannot answer tax questions sent to either of the above addresses. 2012 tax Useful Items - You may want to see: Publication 559 Survivors, Executors, and Administrators 929 Tax Rules for Children and Dependents Form (and Instructions) 1040X Amended U. 2012 tax S. 2012 tax Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents' Election To Report Child's Interest and Dividends Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Bureau of Consumer Credit Protection

Website: Bureau of Consumer Credit Protection

Address: Bureau of Consumer Credit Protection
35 State House Station
Augusta, ME 04333

Phone Number: 207-624-8527

Toll-free: 1-800-332-8529 (ME)

TTY: 1-888-577-6690

Maine Attorney General's Office

Website: Maine Attorney General's Office

Address: Maine Attorney General's Office
Consumer Information and Mediation Service
Six State House Station
Augusta, ME 04333

Phone Number: 207-626-8849

Toll-free: 1-800-436-2131 (ME)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Bureau of Financial Institutions

Website: Bureau of Financial Institutions

Address: Bureau of Financial Institutions
Consumer Outreach Program
36 State House Station
Augusta, ME 04333-0036

Phone Number: 207-624-8570

Toll-free: 1-800-965-5235

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Bureau of Insurance

Website: Bureau of Insurance

Address: Bureau of Insurance
34 State House Station
Augusta, ME 04333-0034

Phone Number: 207-624-8475

Toll-free: 1-800-300-5000 (ME)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Professional and Financial Regulation

Website: Department of Professional and Financial Regulation

Address: Department of Professional and Financial Regulation
Office of Securities
121 State House Station
Augusta, ME 04333

Phone Number: 207-624-8551

Toll-free: 1-877-624-8551 (ME)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
Consumer Assistance Division
18 State House Station
Augusta, ME 04333-0018

Phone Number: 207-287-3831

Toll-free: 1-800-452-4699 (ME)

TTY: 1-800-437-1220

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The 2012 Tax

2012 tax Index A Absence, temporary, Temporary absences. 2012 tax Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. 2012 tax , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. 2012 tax No exemption for spouse, Alimony paid. 2012 tax Annual exclusion, gift tax, Annual exclusion. 2012 tax Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. 2012 tax Considered unmarried, Unmarried persons. 2012 tax Archer MSA, Archer medical savings account (MSA). 2012 tax Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. 2012 tax Benefits paid under QDROs, Benefits paid to a child or other dependent. 2012 tax , Benefits paid to a spouse or former spouse. 2012 tax Birth of dependent, Death or birth. 2012 tax C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. 2012 tax Child support Alimony, difference from, Child support. 2012 tax Clearly associated with contingency, Clearly associated with a contingency. 2012 tax Contingency relating to child, Contingency relating to your child. 2012 tax Payment specifically designated as, Specifically designated as child support. 2012 tax Child support under pre-1985 agreement, Child support under pre-1985 agreement. 2012 tax Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. 2012 tax Claiming parent, when child is head of household, Special rule for parent. 2012 tax Custody of, Custodial parent and noncustodial parent. 2012 tax Death of child Head of household, qualifying person to file as, Death or birth. 2012 tax Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. 2012 tax States, Community property states. 2012 tax Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. 2012 tax Nondeductible expenses, Nondeductible expenses. 2012 tax Custody of child, Custodial parent and noncustodial parent. 2012 tax D Death of dependent, Death or birth. 2012 tax Death of recipient spouse. 2012 tax , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. 2012 tax Deductions Alimony paid, Deducting alimony paid. 2012 tax Alimony recapture, Deducting the recapture. 2012 tax Limits on IRAs, IRA contribution and deduction limits. 2012 tax Marital, Marital deduction. 2012 tax Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. 2012 tax Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. 2012 tax Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. 2012 tax Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. 2012 tax Invalid, Invalid decree. 2012 tax Unmarried persons, Unmarried persons. 2012 tax Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. 2012 tax Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. 2012 tax Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. 2012 tax Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. 2012 tax Filing status, Filing Status, More information. 2012 tax Head of household, Requirements. 2012 tax Form 1040 Deducting alimony paid, Deducting alimony paid. 2012 tax Reporting alimony received, Reporting alimony received. 2012 tax Form 1040X Annulment, decree of, Unmarried persons. 2012 tax Form 8332 Release of exemption to noncustodial parent, Written declaration. 2012 tax Form 8379 Injured spouse, Injured spouse. 2012 tax Form 8857 Innocent spouse relief, Relief from joint liability. 2012 tax Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. 2012 tax Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. 2012 tax , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). 2012 tax Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. 2012 tax Expenses for, as alimony (Table 4), Table 4. 2012 tax Expenses for a Jointly-Owned Home Sale of, Sale of home. 2012 tax HSAs (Health savings accounts), Health savings account (HSA). 2012 tax I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. 2012 tax Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. 2012 tax Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. 2012 tax Innocent spouse relief, Relief from joint liability. 2012 tax Insurance premiums, Life insurance premiums. 2012 tax Invalid decree, Invalid decree. 2012 tax IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. 2012 tax Itemized deductions on separate returns, Itemized deductions. 2012 tax ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. 2012 tax Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. 2012 tax Change to separate return, Separate returns after joint return. 2012 tax Divorced taxpayers, Divorced taxpayers. 2012 tax Exemption for spouse, Joint return. 2012 tax Joint and individual liability, Joint and individual liability. 2012 tax Relief from joint liability, Relief from joint liability. 2012 tax Signing, Signing a joint return. 2012 tax Jointly-owned home Alimony payments for, Payments for jointly-owned home. 2012 tax Expenses for, as alimony (Table 4), Table 4. 2012 tax Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. 2012 tax K Kidnapped child Head of household status and, Kidnapped child. 2012 tax L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. 2012 tax M Marital community, ending, Ending the Marital Community Marital status, Marital status. 2012 tax Married persons, Married persons. 2012 tax Medical savings accounts (MSAs), Archer medical savings account (MSA). 2012 tax Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. 2012 tax MSAs (Medical savings accounts), Archer medical savings account (MSA). 2012 tax N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. 2012 tax Nonresident aliens Joint returns, Nonresident alien. 2012 tax Withholding, Withholding on nonresident aliens. 2012 tax P Parent Head of household, claim for, Special rule for parent. 2012 tax Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. 2012 tax Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. 2012 tax , Benefits paid to a spouse or former spouse. 2012 tax Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. 2012 tax Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. 2012 tax Table 2, Table 2. 2012 tax Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. 2012 tax Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. 2012 tax Spouse's debts, applied to, Tax refund applied to spouse's debts. 2012 tax Release of exemption to noncustodial parent, Written declaration. 2012 tax Revocation, Revocation of release of claim to an exemption. 2012 tax Relief from joint liability, Reminders, Relief from joint liability. 2012 tax Relief from separate return liability Community income, Relief from liability arising from community property law. 2012 tax Reporting requirements Alimony received, Reporting alimony received. 2012 tax Returns Amended return required, Unmarried persons. 2012 tax Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. 2012 tax S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. 2012 tax Separate maintenance decrees, Unmarried persons. 2012 tax , Divorce or separation instrument. 2012 tax , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. 2012 tax Community or separate income, Community or separate income. 2012 tax Exemption for spouse, Separate return. 2012 tax Itemized deductions, Itemized deductions. 2012 tax Relief from liability, Relief from liability arising from community property law. 2012 tax Separate liability, Separate liability. 2012 tax Tax consequences, Separate returns may give you a higher tax. 2012 tax Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. 2012 tax Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. 2012 tax Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. 2012 tax Spouse Defined for purposes of alimony, Spouse or former spouse. 2012 tax Refund applied to debts, Tax refund applied to spouse's debts. 2012 tax Statute of limitations Amended return, Unmarried persons. 2012 tax Injured spouse allocation, Injured spouse. 2012 tax T Tables and figures Exemption for dependents (Table 3), Table 3. 2012 tax Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. 2012 tax Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. 2012 tax Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. 2012 tax Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. 2012 tax Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. 2012 tax Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. 2012 tax Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. 2012 tax , Payments to a third party. 2012 tax Property settlements, transfers to, Transfers to third parties. 2012 tax Tiebreaker rules, Tiebreaker rules. 2012 tax TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. 2012 tax Unmarried persons, Unmarried persons. 2012 tax W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. 2012 tax Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. 2012 tax Prev  Up     Home   More Online Publications