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2012 Taxes

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2012 Taxes

2012 taxes Index A Accounting method Accrual, Accrual Method, Accrual method. 2012 taxes Automatic procedures, Automatic change procedures. 2012 taxes Cash, Cash Method, Cash method. 2012 taxes Change in, Change in Accounting Method Combination, Combination Method Special, Special Methods Accounting periods, Accounting Periods Accrual method Income - general rule, Income—General Rule Income - special rules, Income—Special Rules Of accounting, Accrual Method Adjusted basis, Adjusted basis. 2012 taxes Administrator, Executor or administrator. 2012 taxes Alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property credit (Form 8911). 2012 taxes Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910). 2012 taxes Appeal rights, Appeals. 2012 taxes Appreciation, Appreciation. 2012 taxes Audits, Examinations (audits). 2012 taxes Automobile (see Car expenses) B Bad debts, Bad Debts Barter income, Bartering for Property or Services Basis of property, Basis. 2012 taxes Bribes, Expenses You Cannot Deduct Business expenses, Business Expenses Business income, Business Income Business use of your home, Business Use of Your Home C Canceled debt, Canceled Debt Cancellation of qualified real property business debt, Cancellation of qualified real property business debt. 2012 taxes Capital gain or loss, Is My Gain or Loss Ordinary or Capital? Car expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933). 2012 taxes Cash discount, Cash discounts. 2012 taxes , Cash discounts. 2012 taxes Cash method Expenses, Expenses Income, Income Changing accounting method, Changing accounting method. 2012 taxes Charitable contributions, Expenses You Cannot Deduct Child employed by parent, Child employed by parent. 2012 taxes Claim for refund, Refunds. 2012 taxes Collection of tax, Collections. 2012 taxes Combination method of accounting, Combination Method Comments on publication, Comments and suggestions. 2012 taxes Condemned property, Condemned property. 2012 taxes Consignments, Consignments. 2012 taxes Construction allowances, Construction allowances. 2012 taxes Cost of goods sold, How To Figure Cost of Goods Sold Credit Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911). 2012 taxes Alternative motor vehicle, Alternative motor vehicle credit (Form 8910). 2012 taxes Carbon dioxide sequestration, Carbon dioxide sequestration credit (Form 8933). 2012 taxes Disabled access, Disabled access credit (Form 8826). 2012 taxes Distilled spirits, Distilled spirits credit (Form 8906). 2012 taxes Employer-provided childcare, Credit for employer-provided childcare facilities and services (Form 8882). 2012 taxes How to claim, How To Claim the Credit Indian coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 taxes Investment, Investment credit (Form 3468). 2012 taxes Low sulfur diesel fuel production, Low sulfur diesel fuel production credit (Form 8896). 2012 taxes Low-income housing, Low-income housing credit (Form 8586). 2012 taxes New markets, New markets credit (Form 8874). 2012 taxes Nonconventional source fuel, Nonconventional source fuel credit (Form 8907). 2012 taxes Orphan drug, Orphan drug credit (Form 8820). 2012 taxes Qualified plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle credit (Form 8936). 2012 taxes Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 taxes Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 taxes Small employer health insurance premiums, Credit for small employer health insurance premiums (Form 8941). 2012 taxes Small employer pension plan startup costs, Credit for small employer pension plan startup costs (Form 8881). 2012 taxes Taxes paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 2012 taxes Work opportunity, Work opportunity credit (Form 5884). 2012 taxes D Damages, Damages. 2012 taxes Debt Bad, Bad Debts Canceled, Canceled Debt Qualified real property business, Qualified real property business debt. 2012 taxes Refund offset against, Offset against debts. 2012 taxes Definitions Accounting methods, Accounting Methods Accounting periods, Accounting Periods Barter, Bartering for Property or Services Basis, Basis. 2012 taxes Business bad debt, Business bad debt. 2012 taxes Calendar tax year, Calendar tax year. 2012 taxes Cash discount, Cash discounts. 2012 taxes , Cash discounts. 2012 taxes Disposition of property, What Is a Disposition of Property? Drawing account, Merchandise withdrawn from sale. 2012 taxes Entertainment expenses, Entertainment expenses. 2012 taxes Fair market value, Fair market value. 2012 taxes Fiscal tax year, Fiscal tax year. 2012 taxes Fringe benefit, Fringe benefits. 2012 taxes Local transportation expenses, Local transportation expenses. 2012 taxes Necessary expense, Introduction Net operating loss, Net Operating Losses (NOLs) Nonbusiness bad debt, Nonbusiness bad debts. 2012 taxes Ordinary expense, Introduction Principal place of business, Principal place of business. 2012 taxes Qualified long-term real property, Qualified long-term real property. 2012 taxes Qualified real property business debt, Cancellation of qualified real property business debt. 2012 taxes Rent, Rent Expense Restricted property, Other Income Retail space, Retail space. 2012 taxes Self-employment (SE) tax, Self-Employment (SE) Tax Sole proprietor, Sole proprietor. 2012 taxes Tax home, Local transportation expenses. 2012 taxes Trade discount, Trade discounts. 2012 taxes , Cash discounts. 2012 taxes Travel expenses, Travel, Meals, and Entertainment Depreciation Deduction, Depreciation Listed property, Listed property. 2012 taxes Depreciation, recapture, Recapture of depreciation. 2012 taxes Direct seller, Direct seller. 2012 taxes , Real estate agent or direct seller. 2012 taxes Disabled access credit, Disabled access credit (Form 8826). 2012 taxes Disposition of property Business property, Introduction Installment sale, Installment sales. 2012 taxes , Installment sales. 2012 taxes Like-kind exchange, Like-kind exchanges. 2012 taxes , Like-kind exchanges. 2012 taxes , Exchange of like-kind property. 2012 taxes Nontaxable exchange, Nontaxable exchanges. 2012 taxes Sale of a business, Sale of a business. 2012 taxes Distilled spirits credit, Distilled spirits credit (Form 8906). 2012 taxes Dividend income, Interest and Dividend Income Donation of inventory, Donation of inventory. 2012 taxes Drawing account, Merchandise withdrawn from sale. 2012 taxes Due date of return, When Is My Tax Return Due? E e-file, IRS e-file (Electronic Filing) Economic injury, Economic injury. 2012 taxes EFTPS, EFTPS Electronic filing, IRS e-file (Electronic Filing) Employee, Employee. 2012 taxes Employee benefit programs, Fringe benefits. 2012 taxes Employees' pay, Employees' Pay Employer identification number (EIN), Employer identification number (EIN). 2012 taxes Employment taxes About, Employment Taxes Deduction for, Employment taxes. 2012 taxes Entertainment expenses, Entertainment expenses. 2012 taxes (see Travel expenses) Escrow, payments placed in, Payment placed in escrow. 2012 taxes Estimated tax, How Do I Pay Income Tax? Examinations (audits), Examinations (audits). 2012 taxes Excise taxes About, Excise Taxes Deduction for, Excise taxes. 2012 taxes Executor, Executor or administrator. 2012 taxes Expenses, Business Expenses Bad debts, Bad Debts Car, Car and Truck Expenses Depreciation, Depreciation Employees' pay, Employees' Pay Entertainment, Travel, Meals, and Entertainment Home, business use, Business Use of Your Home Insurance, Insurance Interest, Interest Legal and professional fees, Legal and Professional Fees Meals, Travel, Meals, and Entertainment Nondeductible, Expenses You Cannot Deduct Other, Other Expenses You Can Deduct Pension plans, Pension Plans Rent, Rent Expense Taxes, Taxes Travel, Travel, Meals, and Entertainment Truck, Car and Truck Expenses F Fair market value, Fair market value. 2012 taxes Filing business taxes, Filing and Paying Business Taxes Fishing crew member, Fishing crew member. 2012 taxes , Fishing crew member. 2012 taxes Form 1040 (tax return), How Do I File? 1040-ES (estimated tax), How Do I Pay Income Tax? 1040-V (voucher), Balance due. 2012 taxes 1099-B (barter), Information returns. 2012 taxes 1099-MISC (miscellaneous), Form 1099-MISC. 2012 taxes , Information returns. 2012 taxes 1128 (change tax year), Change in tax year. 2012 taxes 2210 (underpayment of estimated tax), Penalty for underpayment of tax. 2012 taxes 2290 (excise tax for heavy trucks), Form 2290. 2012 taxes 3115 (change accounting method), Change in Accounting Method 3468 (investment credit), Investment credit (Form 3468). 2012 taxes 3800 (general business credit), Useful Items - You may want to see: 4562 (depreciation), Form 4562. 2012 taxes 4684 (casualty and theft), Casualties and thefts. 2012 taxes 4797 (sale of business property), Dispositions of business property and depreciable property. 2012 taxes , Condemned property. 2012 taxes , Listed property. 2012 taxes 4868 (extension), When Is My Tax Return Due? 5884 (work opportunity credit), Work opportunity credit (Form 5884). 2012 taxes 6251 (alternative minimum tax), Useful Items - You may want to see: 6252 (installment sale), Installment sales. 2012 taxes 720 (excise tax return), Form 720. 2012 taxes 8300 (cash payments over $10,000), Form 8300. 2012 taxes 8586 (low-income housing), Low-income housing credit (Form 8586). 2012 taxes 8594 (asset acquisition), Sale of a business. 2012 taxes 8820 (orphan drug credit), Orphan drug credit (Form 8820). 2012 taxes 8824 (like-kind exchange), Like-kind exchanges. 2012 taxes , Like-kind exchanges. 2012 taxes 8826 (disabled access credit), Disabled access credit (Form 8826). 2012 taxes 8829 (business in home), Deduction limit. 2012 taxes 8835 (renewable electricity, coal credit), Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 taxes 8846 (credit for social security on tip income), Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 2012 taxes 8857 (innocent spouse), Innocent spouse relief. 2012 taxes 8874 (new markets credit), New markets credit (Form 8874). 2012 taxes 8879 (self-selected PIN), Using an Authorized IRS e-file Provider 8881 (pension plan startup costs credit), Credit for small employer pension plan startup costs (Form 8881). 2012 taxes 8882 (employer-provided childcare credit), Credit for employer-provided childcare facilities and services (Form 8882). 2012 taxes 8886 (transaction statement), Reminders 8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896). 2012 taxes 8906 (distilled spirits credit), Distilled spirits credit (Form 8906). 2012 taxes 8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907). 2012 taxes 8910 (alternative vehicle credit), Alternative motor vehicle credit (Form 8910). 2012 taxes , Car and Truck Expenses 8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911). 2012 taxes 8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933). 2012 taxes 8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936). 2012 taxes 8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941). 2012 taxes 982 (discharge of indebtedness), Exclusions Schedule C (sole proprietor), How Do I File? Schedule C-EZ (sole proprietor), How Do I File? Schedule SE (self-employment tax), Who must pay self-employment tax. 2012 taxes SS-4 (application for EIN), Employer identification number (EIN). 2012 taxes SS-5 (application for SSN), Social security number (SSN). 2012 taxes W-2 (report wages), Form W-2. 2012 taxes W-4 (employee withholding), Employee. 2012 taxes W-7 (application for ITIN), Individual taxpayer identification number (ITIN). 2012 taxes W-9 (request for TIN), Other payee. 2012 taxes Fringe benefits, Fringe benefits. 2012 taxes Fuel taxes, Fuel taxes. 2012 taxes G Gains and losses, Gains and losses. 2012 taxes General business credits, General Business Credits, Business Credits Gross profit Accuracy, Testing Gross Profit Accuracy Additions to, Additions to Gross Profit Guidelines for selected occupations, Guidelines for Selected Occupations (see also Occupations, selected) H Health insurance, deduction for self-employed, Self-employed health insurance deduction. 2012 taxes Home, business use of, Business Use of Your Home Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments. 2012 taxes Husband and wife business, Business owned and operated by spouses. 2012 taxes I Identification numbers, Identification Numbers Income, Items That Are Not Income (see also Not income) Accounting for your, Accounting for Your Income Barter, Bartering for Property or Services Business, Business Income Damages, Damages. 2012 taxes Gains and losses, Gains and losses. 2012 taxes Kickbacks, Kickbacks. 2012 taxes Kinds of income, Kinds of Income Lost income payments, Lost income payments. 2012 taxes Other, Other Income Paid to a third party, Income paid to a third party. 2012 taxes Personal property rent, Personal Property Rents Promissory notes, Promissory notes. 2012 taxes Recapture of depreciation, Recapture of depreciation. 2012 taxes Recovery of items previously deducted, Recovery of items previously deducted. 2012 taxes Rental, Real Estate Rents, Personal Property Rents Restricted property, Restricted property. 2012 taxes Income tax About, Income Tax Deduction for, Income taxes. 2012 taxes How to pay, How Do I Pay Income Tax? Underpayment penalty, Penalty for underpayment of tax. 2012 taxes Income tax return, who must file, Do I Have To File an Income Tax Return? Independent contractor, Independent contractor. 2012 taxes , Employment Taxes, Sole proprietor or independent contractor. 2012 taxes Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). 2012 taxes Information returns, Information Returns Information, How to get more, How To Get More Information Innocent spouse relief, Innocent spouse relief. 2012 taxes Installment sales, Installment sales. 2012 taxes Insurance Expense, Insurance Nondeductible premiums, Nondeductible premiums. 2012 taxes Prepayment, Prepayment. 2012 taxes Proceeds, Insurance proceeds. 2012 taxes Self-employed health, Self-employed health insurance deduction. 2012 taxes Insurance agent Former, Insurance agent, former. 2012 taxes Retired, Insurance agent, retired. 2012 taxes Interest Expenses, Interest Income, Interest and Dividend Income Inventories, Inventories Investment credit, Investment credit (Form 3468). 2012 taxes K Kickbacks, Kickbacks. 2012 taxes , Expenses You Cannot Deduct L Lease bonus, Lease bonus. 2012 taxes Lease cancellation payments, Lease cancellation payments. 2012 taxes Legal fees, Legal and Professional Fees Like-kind exchanges, Like-kind exchanges. 2012 taxes , Exchange of like-kind property. 2012 taxes Limited liability company, Limited liability company (LLC). 2012 taxes Listed property, Listed property. 2012 taxes Lobbying expense, Expenses You Cannot Deduct Local transportation expenses, Local transportation expenses. 2012 taxes Lodging, Meals and lodging. 2012 taxes Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Lost income payments, Lost income payments. 2012 taxes Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896). 2012 taxes Low-income housing credit, Low-income housing credit (Form 8586). 2012 taxes M Meals, Meals and lodging. 2012 taxes (see Travel expenses) Methods for figuring net earnings, Methods for Figuring Net Earnings Mileage rate for vehicles, Standard mileage rate. 2012 taxes Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910). 2012 taxes N Net operating losses, Net Operating Losses (NOLs) Net profit or loss, Introduction New markets credit, New markets credit (Form 8874). 2012 taxes Newspaper carrier or distributor, Newspaper carrier or distributor. 2012 taxes Newspaper or magazine vendor, Newspaper or magazine vendor. 2012 taxes Nonbusiness bad debt, Nonbusiness bad debts. 2012 taxes Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907). 2012 taxes Nondeductible insurance premiums, Nondeductible premiums. 2012 taxes Nonemployee compensation, Introduction Nontaxable exchanges, Nontaxable exchanges. 2012 taxes Not income Appreciation, Appreciation. 2012 taxes Consignments, Consignments. 2012 taxes Constructions allowances, Construction allowances. 2012 taxes Exchange of like-kind property, Exchange of like-kind property. 2012 taxes Leasehold improvements, Leasehold improvements. 2012 taxes Loans, Loans. 2012 taxes Sales tax, Sales tax. 2012 taxes Not-for-profit activities, Not-for-Profit Activities Notary public, Notary public. 2012 taxes , Notary public. 2012 taxes O Occupations, selected Administrator, Executor or administrator. 2012 taxes Direct seller, Direct seller. 2012 taxes , Real estate agent or direct seller. 2012 taxes Executor, Executor or administrator. 2012 taxes Fishing crew member, Fishing crew member. 2012 taxes Insurance agent, former, Insurance agent, former. 2012 taxes Insurance agent, retired, Insurance agent, retired. 2012 taxes Newspaper carrier or distributor, Newspaper carrier or distributor. 2012 taxes Newspaper or magazine vendor, Newspaper or magazine vendor. 2012 taxes Notary public, Notary public. 2012 taxes Public official, Public official. 2012 taxes Real estate agent, Real estate agent or direct seller. 2012 taxes Securities dealer, Securities dealer. 2012 taxes Securities trader, Securities trader. 2012 taxes Office in the home, Office in the home. 2012 taxes (see also Business use of your home) Optional methods, using both, Using Both Optional Methods Ordinary gain or loss, Is My Gain or Loss Ordinary or Capital? Orphan drug credit, Orphan drug credit (Form 8820). 2012 taxes P Parking fees, Parking fees and tolls. 2012 taxes Partners, husband and wife, Business owned and operated by spouses. 2012 taxes Pay, kinds of, Kinds of pay. 2012 taxes Paying Business taxes, Filing and Paying Business Taxes Income tax, How Do I Pay Income Tax? Payments to third parties, Payments to third parties. 2012 taxes Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. 2012 taxes Failure to file information returns, Penalties. 2012 taxes Failure to furnish correct payee statements, Penalties. 2012 taxes Underpayment of tax, Penalty for underpayment of tax. 2012 taxes Waiver of, Waiver of penalties. 2012 taxes Pension plans, Pension Plans Personal property tax, Personal property tax. 2012 taxes Prepaid expense Extends useful life, Prepayment. 2012 taxes Rent, Rent paid in advance. 2012 taxes Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. 2012 taxes Public official, Public official. 2012 taxes Punitive damages, Punitive damages. 2012 taxes Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). 2012 taxes Qualified real property business debt, Qualified real property business debt. 2012 taxes R Real estate Agent, Real estate agent or direct seller. 2012 taxes Dealer, Real estate dealer. 2012 taxes Rent, Real Estate Rents Taxes, Real estate taxes. 2012 taxes Recovery of items previously deducted, Recovery of items previously deducted. 2012 taxes Refund Inquiries, Refund inquiries. 2012 taxes Offsets against debts, Offset against debts. 2012 taxes Related persons Unreasonable rent, Unreasonable rent. 2012 taxes Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 taxes Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. 2012 taxes Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. 2012 taxes Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. 2012 taxes Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. 2012 taxes Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. 2012 taxes Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. 2012 taxes Child employed by parent, Child employed by parent. 2012 taxes Church employee, Church employee. 2012 taxes Community property income, Community Property Income Deduction for, Self-employment tax. 2012 taxes Earning credits, Earning credits in 2013 and 2014. 2012 taxes Effects of using an optional method, Effects of using an optional method. 2012 taxes Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. 2012 taxes Gain or loss, Gain or Loss Government employee, State or local government employee. 2012 taxes , Foreign government or international organization employee. 2012 taxes Joint return, Joint return. 2012 taxes Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. 2012 taxes Subject to, Maximum earnings subject to self-employment tax. 2012 taxes Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. 2012 taxes Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. 2012 taxes Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. 2012 taxes Regular method, Regular Method Residing abroad, U. 2012 taxes S. 2012 taxes citizen or resident alien residing abroad. 2012 taxes Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. 2012 taxes Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. 2012 taxes Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. 2012 taxes Property, Section 179 property. 2012 taxes Securities Dealer, Securities dealer. 2012 taxes Trader, Securities trader. 2012 taxes Self-employed health insurance deduction, Self-employed health insurance deduction. 2012 taxes Self-employment tax (see SE tax) Settlement payments, Settlement payments. 2012 taxes Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. 2012 taxes Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). 2012 taxes Social security coverage, Social security coverage. 2012 taxes Social security number (SSN), Social security number (SSN). 2012 taxes Sole proprietor, Sole proprietor. 2012 taxes , Sole proprietor or independent contractor. 2012 taxes Sport utility vehicle, Section 179 deduction. 2012 taxes Standard mileage rate, Standard mileage rate. 2012 taxes For 2011, What's New for 2013 Statutory employee, Statutory employee. 2012 taxes Suggestions for publication, Comments and suggestions. 2012 taxes SUV, Section 179 deduction. 2012 taxes T Tax home, Local transportation expenses. 2012 taxes , Travel expenses. 2012 taxes Tax preparation fees, Tax preparation fees. 2012 taxes Tax refund Claim for, Refunds. 2012 taxes Offset against debts, Offset against debts. 2012 taxes Tax return How to file, How Do I File? Who must file, Do I Have To File an Income Tax Return? Tax year, Accounting Periods Calendar, Calendar tax year. 2012 taxes Change in, Change in tax year. 2012 taxes Fiscal, Fiscal tax year. 2012 taxes Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. 2012 taxes Excise, Excise Taxes, Excise taxes. 2012 taxes Fuel, Fuel taxes. 2012 taxes Income, Income Tax, Income taxes. 2012 taxes Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 2012 taxes Personal property, Personal property tax. 2012 taxes Real estate, Real estate taxes. 2012 taxes Sales, Sales tax. 2012 taxes Self-employment, Self-Employment (SE) Tax, Self-employment tax. 2012 taxes Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. 2012 taxes Tolls, Parking fees and tolls. 2012 taxes Trade discount, Trade discounts. 2012 taxes , Trade discounts. 2012 taxes Trade or business, Trade or business. 2012 taxes Trailer park owner, Trailer park owner. 2012 taxes Transportation expenses, Local transportation expenses. 2012 taxes Travel expenses, Travel expenses. 2012 taxes U Underpayment of tax penalty, Penalty for underpayment of tax. 2012 taxes Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). 2012 taxes Prev  Up     Home   More Online Publications
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Administration on Developmental Disabilities

The Administration on Developmental Disabilities ensures that individuals with developmental disabilities and their families have access to community services, individualized supports, and other forms of assistance that promote self-determination, independence, productivity, integration and inclusion in all facets of community life.

Contact the Agency or Department

Website: Administration on Developmental Disabilities

Contact In-Person: Find Administration on Developmental Disabilities Offices Near You

E-mail:

Address: HHH 405-D
370 L'Enfant Promenade, S.W.

Washington, DC 20447

Phone Number: (202) 690-6590

TTY: (202) 690-6415

The 2012 Taxes

2012 taxes Index A Adjusted gross income (AGI) Income limits for, Income Limits Age Age 65, Age 65. 2012 taxes Mandatory retirement age, Payments that are not disability income. 2012 taxes Assistance (see Tax help) C Citizenship requirement, U. 2012 taxes S. 2012 taxes Citizen or Resident Alien Credit figured by IRS, Credit Figured for You Credit figured for you, Credit Figured for You D Disability benefits Nontaxable by law, Step 2. 2012 taxes Total Certain Nontaxable Pensions and Benefits Disability income, Disability income. 2012 taxes Disability, permanent and total disability, Qualified Individual, Permanent and total disability. 2012 taxes E Eligibility for credit, Are You Eligible for the Credit? Employer's accident or health plans or pension plans Disability income from, Disability income. 2012 taxes Excess adjusted gross income, Step 3. 2012 taxes Determine Excess Adjusted Gross Income F Figuring the credit yourself, Figuring the Credit Yourself Determine excess AGI, Step 3. 2012 taxes Determine Excess Adjusted Gross Income Determine initial amount, Step 1. 2012 taxes Determine Initial Amount Determine the credit, Step 5. 2012 taxes Determine Your Credit Determine the total of steps 2 and 3, Step 4. 2012 taxes Determine the Total of Steps 2 and 3 Total certain nontaxable pensions and benefits, Step 2. 2012 taxes Total Certain Nontaxable Pensions and Benefits Foreign military service Pension, annuity, or disability benefit from, Step 2. 2012 taxes Total Certain Nontaxable Pensions and Benefits Foreign Service Pension, annuity, or disability benefit from, Step 2. 2012 taxes Total Certain Nontaxable Pensions and Benefits Form RRB-1099 Payments by Railroad Retirement Board, Step 2. 2012 taxes Total Certain Nontaxable Pensions and Benefits Form SSA-1099 Social security benefit statement, Step 2. 2012 taxes Total Certain Nontaxable Pensions and Benefits Free tax services, Free help with your tax return. 2012 taxes H Head of household, Head of household. 2012 taxes Help (see Tax help) I Income limits, Income Limits Initial amounts for persons under age 65, Initial amounts for persons under age 65. 2012 taxes J Joint returns, Married Persons L Limit on credit, Limit on credit. 2012 taxes Lump-sum payments Accrued annual leave, Payments that are not disability income. 2012 taxes Death benefits paid to surviving spouse or child, Step 2. 2012 taxes Total Certain Nontaxable Pensions and Benefits M Mandatory retirement age, Payments that are not disability income. 2012 taxes Married taxpayers, Married Persons Mentally incompetent persons Sheltered employment for, Sheltered employment. 2012 taxes Missing children Photographs of, Reminders N National Oceanic and Atmospheric Administration Pension, annuity, or disability benefit from, Step 2. 2012 taxes Total Certain Nontaxable Pensions and Benefits Nonresident aliens, Exceptions. 2012 taxes Nontaxable payments, Step 2. 2012 taxes Total Certain Nontaxable Pensions and Benefits O Out of work, Substantial gainful activity. 2012 taxes P Pension or annuity payments Nontaxable by law, Step 2. 2012 taxes Total Certain Nontaxable Pensions and Benefits Permanent and total disability, Qualified Individual, Permanent and total disability. 2012 taxes Physician certification, Permanent and total disability. 2012 taxes , Physician's statement. 2012 taxes Public Health Service Pension, annuity, or disability benefit from, Step 2. 2012 taxes Total Certain Nontaxable Pensions and Benefits Publications (see Tax help) Q Qualified individual, Qualified Individual Age 65 or older, Qualified Individual Under age 65 and retired on permanent and total disability, Qualified Individual, Under Age 65 R Residence requirement, U. 2012 taxes S. 2012 taxes Citizen or Resident Alien S Schedule R, Credit Figured for You, Figuring the Credit Yourself, , Examples Sheltered employment, Sheltered employment. 2012 taxes Social security payments, Step 2. 2012 taxes Total Certain Nontaxable Pensions and Benefits Substantial gainful activity, Substantial gainful activity. 2012 taxes T Tables and figures Figure A, Qualified individual determination, Substantial gainful activity. 2012 taxes Table 1, Income limits, Substantial gainful activity. 2012 taxes , Table 1. 2012 taxes Income Limits Table 2, Initial amounts, Table 2. 2012 taxes Initial Amounts Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help U U. 2012 taxes S. 2012 taxes citizens and resident aliens, U. 2012 taxes S. 2012 taxes Citizen or Resident Alien V VA Form 21-0172 Certification of permanent and total disability, Veterans. 2012 taxes Veterans Certification by VA of permanent and total disability, Veterans. 2012 taxes Exclusion of nontaxable pension or annuity payment or disability benefits, Step 2. 2012 taxes Total Certain Nontaxable Pensions and Benefits Prev  Up     Home   More Online Publications