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Can I Efile A 2012 Tax Return

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Can I Efile A 2012 Tax Return

Can i efile a 2012 tax return Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Can i efile a 2012 tax return Tax questions. Can i efile a 2012 tax return Useful Items - You may want to see: What's New Simplified method for business use of home deduction. Can i efile a 2012 tax return  The IRS now provides a simplified method to determine your expenses for business use of your home. Can i efile a 2012 tax return For more information, see the Instructions for Schedule C (Form 1040). Can i efile a 2012 tax return Reminders Future developments. Can i efile a 2012 tax return  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. Can i efile a 2012 tax return irs. Can i efile a 2012 tax return gov/pub530. Can i efile a 2012 tax return Residential energy credits. Can i efile a 2012 tax return  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. Can i efile a 2012 tax return See Form 5695, Residential Energy Credits, for more information. Can i efile a 2012 tax return Home Affordable Modification Program (HAMP). Can i efile a 2012 tax return  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. Can i efile a 2012 tax return Hardest Hit Fund and Emergency Homeowners' Loan Programs. Can i efile a 2012 tax return  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. Can i efile a 2012 tax return For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. Can i efile a 2012 tax return Mortgage debt forgiveness. Can i efile a 2012 tax return  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. Can i efile a 2012 tax return You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. Can i efile a 2012 tax return See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. Can i efile a 2012 tax return Repayment of first-time homebuyer credit. Can i efile a 2012 tax return  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. Can i efile a 2012 tax return If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. Can i efile a 2012 tax return See Form 5405 and its instructions for details and for exceptions to the repayment rule. Can i efile a 2012 tax return Photographs of missing children. Can i efile a 2012 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Can i efile a 2012 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Introduction This publication provides tax information for homeowners. Can i efile a 2012 tax return Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. Can i efile a 2012 tax return The following topics are explained. Can i efile a 2012 tax return How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. Can i efile a 2012 tax return What you can and cannot deduct on your tax return. Can i efile a 2012 tax return The tax credit you can claim if you received a mortgage credit certificate when you bought your home. Can i efile a 2012 tax return Why you should keep track of adjustments to the basis of your home. Can i efile a 2012 tax return (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. Can i efile a 2012 tax return ) What records you should keep as proof of the basis and adjusted basis. Can i efile a 2012 tax return Comments and suggestions. Can i efile a 2012 tax return   We welcome your comments about this publication and your suggestions for future editions. Can i efile a 2012 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Can i efile a 2012 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Can i efile a 2012 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Can i efile a 2012 tax return   You can send your comments from www. Can i efile a 2012 tax return irs. Can i efile a 2012 tax return gov/formspubs/. Can i efile a 2012 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. Can i efile a 2012 tax return   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. Can i efile a 2012 tax return Ordering forms and publications. Can i efile a 2012 tax return   Visit www. Can i efile a 2012 tax return irs. Can i efile a 2012 tax return 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. Can i efile a 2012 tax return Internal Revenue Service 1201 N. Can i efile a 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Can i efile a 2012 tax return   If you have a tax question, check the information available on IRS. Can i efile a 2012 tax return gov or call 1-800-829-1040. Can i efile a 2012 tax return We cannot answer tax questions sent to either of the above addresses. Can i efile a 2012 tax return Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. Can i efile a 2012 tax return Prev  Up  Next   Home   More Online Publications
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SOI Tax Stats - Gift Tax Statistics

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What is the Federal Gift Tax?


 

The Federal gift tax is a tax on the right to transfer property from a living person to other persons or trusts. Reported on Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, data are collected on the donor and recipient of gifts that exceed the annual exclusion. The name of the recipient, recipient's relationship to the donor, type of property, and value of gift are reported, as are the total value of a donor's lifetime gifts and tax computation items.

For information about selected terms and concepts and a description of the data sources and limitations, please visit Gift Tax Study Metadata.

 


 

Statistical Tables

Total Gifts of Donor, Total Gifts, Deductions, Credits, and Net Gift Tax

 

 


SOI Bulletin Articles

These articles are in .PDF format.  Adobe Acrobat® reader

 

2009 Gifts
This article presents data on gifts made during 2009. Donors filed a total of 223,093 returns for 2009, reporting a total of $$37.9 billion in assets transferred to 867,507 donees, primarily children and grandchildren.

2008 Gifts
This article presents data on gifts made during 2008. Donors filed a total of 234,714 returns for 2008, reporting a total of $40.2 billion in assets transferred to 927,554 donees, primarily children and grandchildren.

2007 Gifts
This article describes gifts made during calendar year 2007.  There were a total of 257,485 gift tax returns filed in 2008.  247,932 returns, or 96.3 percent, were nontaxable.  The remaining 9,553 (3.7 percent) were taxable.

Wealth Transfers, 2005 Gifts

This article describes gifts made during calendar year 2005.  A total of $38.5 billion in assets was transferred from donors to donees, or gift recipients.  Only 2.9 percent of returns were taxable, with $1.7 billion in gift tax liability reported.

 

Inter Vivos Wealth Transfers, 1997 Gifts
This article describes gifts made during calendar year 1997.  Like transfers of wealth at death, wealth transfers during life—called inter vivos wealth transfers—are subject to Federal taxation.  Only individual gifts in excess of $10,000 were potentially taxable for Gift Year 1997.

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Page Last Reviewed or Updated: 21-Oct-2013

The Can I Efile A 2012 Tax Return

Can i efile a 2012 tax return Publication 523 - Additional Material Prev  Up  Next   Home   More Online Publications