Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2012 Taxes

Cheapest State Tax FilingIrs 1040x 2011H & R BlockTurbo Tax Filing For 20102013 Ez Tax FormHow To File Your State TaxesFree State Tax FormsTax FormsState Income Tax ReturnTax AmendmentsIrs Estimated Tax Form 2012File State Returns For Free2011 Federal Tax FormsFree Tax Filing Online For MilitaryWhere To File State Taxes For FreeCan You File State Taxes For FreeFiling 1040x OnlineH And R Block EfileAmend A Tax Return 2010Free State Tax Filing Online State ReturnH&r Block Federal FreeIrs Tax ExtentionsFiling Prior Year Tax ReturnsWhere To Find State Tax FormsEz 40 Tax FormFederal Tax Return Forms 1040ezIrs 1040 FormTurbo Taxes 2011H&r Block Military TaxTurbotax Deluxe Federal E File 2012Tax Amendment FormsFree E File Federal And State Tax ReturnEztaxform2009 State Tax FormsIrs Amended ReturnFile 1040nr OnlineState Tax Online FilingFiling For 2012 TaxesFree Tax Prep1040ez Form

2012 Taxes

2012 taxes 3. 2012 taxes   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. 2012 taxes Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. 2012 taxes Also take credit for the estimated tax you paid for 2013. 2012 taxes These credits are subtracted from your total tax. 2012 taxes Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. 2012 taxes If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. 2012 taxes Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. 2012 taxes Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. 2012 taxes Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. 2012 taxes Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. 2012 taxes You should receive a separate Form W-2 from each employer you worked for. 2012 taxes If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. 2012 taxes However, your employer must provide or send it to you by January 31, 2014. 2012 taxes If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. 2012 taxes If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. 2012 taxes If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. 2012 taxes The phone number for the IRS is listed in chapter 5. 2012 taxes You will be asked for the following information. 2012 taxes Your name, address, city and state, zip code, and social security number. 2012 taxes Your employer's name, address, city, state, zip code, and the employer's identification number (if known). 2012 taxes An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. 2012 taxes The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. 2012 taxes Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. 2012 taxes Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. 2012 taxes In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. 2012 taxes Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. 2012 taxes If you file a paper tax return, attach Copy B of Form W-2 to your return. 2012 taxes Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. 2012 taxes If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. 2012 taxes Report the amounts you won on line 21 of Form 1040. 2012 taxes Take credit for the tax withheld on line 62 of Form 1040. 2012 taxes If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. 2012 taxes Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. 2012 taxes However, you cannot deduct more than the gambling winnings you report on Form 1040. 2012 taxes File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. 2012 taxes The 1099 Series Most forms in the 1099 series are not filed with your return. 2012 taxes In general, these forms should be furnished to you by January 31, 2014. 2012 taxes Unless instructed to file any of these forms with your return, keep them for your records. 2012 taxes There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2012 taxes ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. 2012 taxes If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. 2012 taxes See the instructions to these forms for details. 2012 taxes Reporting your withholding. 2012 taxes   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. 2012 taxes Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. 2012 taxes Form 1099-R. 2012 taxes   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. 2012 taxes Do not attach any other Form 1099. 2012 taxes Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. 2012 taxes Call the telephone number or write to the address given for the payer on the form. 2012 taxes The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. 2012 taxes A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. 2012 taxes In certain situations, you will receive two forms in place of the original incorrect form. 2012 taxes This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). 2012 taxes One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. 2012 taxes This form will have an “X” in the “CORRECTED” box at the top of the form. 2012 taxes The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). 2012 taxes Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. 2012 taxes S. 2012 taxes Individual Income Tax Return. 2012 taxes Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. 2012 taxes Do not include any amount withheld from your spouse's income. 2012 taxes However, different rules may apply if you live in a community property state. 2012 taxes Community property states. 2012 taxes   The following are community property states. 2012 taxes Arizona. 2012 taxes California. 2012 taxes Idaho. 2012 taxes Louisiana. 2012 taxes Nevada. 2012 taxes New Mexico. 2012 taxes Texas. 2012 taxes Washington. 2012 taxes Wisconsin. 2012 taxes Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. 2012 taxes If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. 2012 taxes If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. 2012 taxes   For more information on these rules, and some exceptions, see Publication 555, Community Property. 2012 taxes Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. 2012 taxes Fiscal year withholding. 2012 taxes    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. 2012 taxes You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. 2012 taxes You will be able to claim credit for that withholding on your return for your next fiscal year. 2012 taxes   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. 2012 taxes   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. 2012 taxes Add to that the income you received during the rest of your fiscal year. 2012 taxes Example. 2012 taxes Miles Hanson files his return for a fiscal year ending June 30, 2013. 2012 taxes In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. 2012 taxes His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. 2012 taxes See Table 3-1 . 2012 taxes On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. 2012 taxes However, he takes credit for all $3,380 that was withheld during 2012. 2012 taxes On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. 2012 taxes On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. 2012 taxes Table 3-1. 2012 taxes Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. 2012 taxes  2Calendar year (January 1 – December 31). 2012 taxes   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. 2012 taxes   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. 2012 taxes Backup withholding. 2012 taxes   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. 2012 taxes Example. 2012 taxes Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). 2012 taxes Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. 2012 taxes Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. 2012 taxes Include any overpayment from 2012 that you had credited to your 2013 estimated tax. 2012 taxes You must use Form 1040 or Form 1040A if you paid estimated tax. 2012 taxes You cannot file Form 1040EZ. 2012 taxes If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. 2012 taxes , from the fiduciary. 2012 taxes If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). 2012 taxes On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. 2012 taxes However, do not include this amount in the total on line 37. 2012 taxes Instead, enter the amount on Form 1040, line 63. 2012 taxes This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. 2012 taxes Name changed. 2012 taxes   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. 2012 taxes  The statement should cover payments you made jointly with your spouse as well as any you made separately. 2012 taxes   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. 2012 taxes This prevents delays in processing your return and issuing refunds. 2012 taxes It also safeguards your future social security benefits. 2012 taxes For more information, call the Social Security Administration at 1-800-772-1213. 2012 taxes Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. 2012 taxes If you made joint estimated tax payments, you must decide how to divide the payments between your returns. 2012 taxes One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. 2012 taxes If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. 2012 taxes Example. 2012 taxes James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. 2012 taxes They file separate 2013 Forms 1040. 2012 taxes James' tax is $4,000 and Evelyn's is $1,000. 2012 taxes If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. 2012 taxes Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). 2012 taxes The balance, $600 (20% of $3,000), is Evelyn's share. 2012 taxes Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. 2012 taxes If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. 2012 taxes See Example earlier under Separate Returns. 2012 taxes If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. 2012 taxes If you divorced and remarried in 2013, enter your present spouse's SSN in that space. 2012 taxes Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. 2012 taxes Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. 2012 taxes In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. 2012 taxes If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. 2012 taxes Two or more employers. 2012 taxes   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. 2012 taxes You may be able to claim the excess as a credit against your income tax when you file your return. 2012 taxes Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. 2012 taxes Figure the excess withholding on the appropriate worksheet. 2012 taxes    Table 3-2. 2012 taxes Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. 2012 taxes 2% $7,049. 2012 taxes 40 Tier 1 RRTA $113,700 6. 2012 taxes 2% $7,049. 2012 taxes 40 Tier 2 RRTA $84,300 4. 2012 taxes 4% $3,709. 2012 taxes 20 Joint returns. 2012 taxes   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. 2012 taxes Note. 2012 taxes All wages are subject to Medicare tax withholding. 2012 taxes Employer's error. 2012 taxes   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. 2012 taxes If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. 2012 taxes File a claim for refund using Form 843, Claim for Refund and Request for Abatement. 2012 taxes Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. 2012 taxes Note. 2012 taxes If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. 2012 taxes Where to claim credit for excess social security withholding. 2012 taxes   If you file Form 1040, enter the excess on line 69. 2012 taxes   If you file Form 1040A, include the excess in the total on line 41. 2012 taxes Write “Excess SST” and show the amount of the credit in the space to the left of the line. 2012 taxes   You cannot claim excess social security tax withholding on Form 1040EZ. 2012 taxes Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. 2012 taxes Where to claim credit for excess tier 1 RRTA withholding. 2012 taxes   If you file Form 1040, enter the excess on line 69. 2012 taxes   If you file Form 1040A, include the excess in the total on line 41. 2012 taxes Write “Excess SST” and show the amount of the credit in the space to the left of the line. 2012 taxes   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. 2012 taxes How to claim refund of excess tier 2 RRTA. 2012 taxes   To claim a refund of tier 2 tax, use Form 843. 2012 taxes Be sure to attach a copy of all of your Forms W-2. 2012 taxes   See Worksheet 3-3 and the Instructions for Form 843, for more details. 2012 taxes Worksheet 3-1. 2012 taxes Excess Social Security—Nonrailroad Employees 1. 2012 taxes Add all social security tax withheld (but not more than  $7,049. 2012 taxes 40 for each employer). 2012 taxes This tax should be shown  in box 4 of your Forms W-2. 2012 taxes Enter the total here 1. 2012 taxes   2. 2012 taxes Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2012 taxes   3. 2012 taxes Add lines 1 and 2. 2012 taxes If $7,049. 2012 taxes 40 or less, stop here. 2012 taxes You cannot claim the credit 3. 2012 taxes   4. 2012 taxes Social security limit 4. 2012 taxes $7,049. 2012 taxes 40 5. 2012 taxes Excess. 2012 taxes Subtract line 4 from line 3 5. 2012 taxes   Worksheet 3-2. 2012 taxes Excess Social Security and Tier 1 RRTA—Railroad Employees 1. 2012 taxes Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. 2012 taxes 40 for each employer). 2012 taxes Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. 2012 taxes Enter the total here 1. 2012 taxes   2. 2012 taxes Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2012 taxes   3. 2012 taxes Add lines 1 and 2. 2012 taxes If $7,049. 2012 taxes 40 or less, stop here. 2012 taxes You cannot claim the credit 3. 2012 taxes   4. 2012 taxes Social security and tier 1 RRTA tax limit 4. 2012 taxes $7,049. 2012 taxes 40 5. 2012 taxes Excess. 2012 taxes Subtract line 4 from line 3 5. 2012 taxes   Worksheet 3-3. 2012 taxes Excess Tier 2 RRTA—Railroad Employees 1. 2012 taxes Add all tier 2 RRTA tax withheld (but not more than $3,709. 2012 taxes 20 for each employer). 2012 taxes Box 14 of your Forms W-2 should show tier 2 RRTA tax. 2012 taxes Enter the total here 1. 2012 taxes   2. 2012 taxes Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2012 taxes   3. 2012 taxes Add lines 1 and 2. 2012 taxes If $3,709. 2012 taxes 20 or less, stop here. 2012 taxes You cannot claim the credit. 2012 taxes 3. 2012 taxes   4. 2012 taxes Tier 2 RRTA tax limit 4. 2012 taxes $3,709. 2012 taxes 20 5. 2012 taxes Excess. 2012 taxes Subtract line 4 from line 3. 2012 taxes 5. 2012 taxes   Prev  Up  Next   Home   More Online Publications
Español

Money RSS Feeds

Government RSS feeds on the economy, federal reserve, consumer information, and the U.S. Mint.

The 2012 Taxes

2012 taxes Index A Accounting method: Accrual method, Accounting Method Cash method, Accounting Method Assistance (see Tax help) B Business: Expenses, Business Expenses Start-up costs, Business Start-Up Costs Use of car, Car and Truck Expenses Use of home, Business Use of Your Home C Car and truck expenses, Car and Truck Expenses Corporation, Corporations. 2012 taxes D Depositing taxes, Depositing Taxes Depreciation, Depreciation E Employer identification number (EIN), Employer Identification Number (EIN) Employment taxes: Defined, Employment Taxes Records to keep, Employment taxes. 2012 taxes Estimated tax, Estimated tax. 2012 taxes Excise taxes, Excise Taxes F Form: 1099-MISC, Form 1099-MISC. 2012 taxes 11-C, Form 11-C. 2012 taxes 1128, Changing your tax year. 2012 taxes 2290, Form 2290. 2012 taxes 720, Form 720. 2012 taxes 730, Form 730. 2012 taxes 8300, Form 8300. 2012 taxes 8829, Which form do I file? I-9, Form I-9. 2012 taxes SS-4, Applying for an EIN. 2012 taxes W-2, Form W-2 Wage Reporting, Form W-2. 2012 taxes W-4, Form W-4. 2012 taxes W-9, Other payee. 2012 taxes FUTA tax, Federal Unemployment (FUTA) Tax H Help (see Tax help) Help from Small Business Administration, Small Business Administration I Identification numbers, Identification Numbers Income tax, Income Tax, Federal Income, Social Security, and Medicare Taxes Information returns, Information Returns Inventories, Accounting Method L Limited liability company, Limited liability company. 2012 taxes M Medicare tax, Federal Income, Social Security, and Medicare Taxes More Information (see Tax help) More information (see Tax help) O Office in home, Business Use of Your Home P Partnership, Partnerships. 2012 taxes Penalties, Penalties Publications (see Tax help) R Recordkeeping, Recordkeeping Records, how long to keep, How Long To Keep Records S S corporation, S corporations. 2012 taxes Self-employment tax, Self-Employment Tax Small Business Administration, Small Business Administration Social security tax, Federal Income, Social Security, and Medicare Taxes Sole proprietorship, Sole proprietorships. 2012 taxes Start-up costs, Business Start-Up Costs T Tax help, How to Get More Information Tax year, Tax Year Taxes: Employment, Employment Taxes Estimated, Estimated tax. 2012 taxes Excise, Excise Taxes How to deposit, Depositing Taxes Income, Income Tax Self-employment, Self-Employment Tax Unemployment (FUTA), Federal Unemployment (FUTA) Tax Taxpayer Advocate, Taxpayer Advocate Service. 2012 taxes TTY/TDD information, How to Get More Information U Unemployment (FUTA) tax, Federal Unemployment (FUTA) Tax Prev  Up     Home   More Online Publications