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E File 2012 Federal Taxes

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E File 2012 Federal Taxes

E file 2012 federal taxes Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. E file 2012 federal taxes This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. E file 2012 federal taxes The chapters are divided into separate sections based on when the changes take effect. E file 2012 federal taxes For example, this publication covers the following topics. E file 2012 federal taxes Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. E file 2012 federal taxes New deduction available for educator expenses. E file 2012 federal taxes Limit on the use of the non-accrual experience method of accounting. E file 2012 federal taxes Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. E file 2012 federal taxes Extension of the welfare-to-work credit and work opportunity credit. E file 2012 federal taxes New 5-year carryback rule for net operating losses (NOLs). E file 2012 federal taxes See the discussion of each topic for more information. E file 2012 federal taxes Certain changes had a major effect on two of the publications we issued for 2001. E file 2012 federal taxes We published supplements to those two publications and they have been included in this publication as follows. E file 2012 federal taxes Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. E file 2012 federal taxes This discusses the increase in the amount of depreciation deduction for certain automobiles. E file 2012 federal taxes Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. E file 2012 federal taxes This discusses the special depreciation allowance for property acquired after September 10, 2001. E file 2012 federal taxes Adjusting your withholding or estimated tax payments for 2002. E file 2012 federal taxes   If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. E file 2012 federal taxes If your tax will decrease, you can get the benefit of lower taxes throughout the year. E file 2012 federal taxes If you will owe more tax, you can avoid a penalty when you file your tax return. E file 2012 federal taxes   See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. E file 2012 federal taxes See chapter 6 for information on ordering forms and publications. E file 2012 federal taxes To adjust your. E file 2012 federal taxes . E file 2012 federal taxes . E file 2012 federal taxes . E file 2012 federal taxes Get Form. E file 2012 federal taxes . E file 2012 federal taxes . E file 2012 federal taxes And Publication. E file 2012 federal taxes . E file 2012 federal taxes . E file 2012 federal taxes Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. E file 2012 federal taxes   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. E file 2012 federal taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E file 2012 federal taxes 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. E file 2012 federal taxes Comments and suggestions. E file 2012 federal taxes   We welcome your comments about this publication. E file 2012 federal taxes   You can e-mail us while visiting our web site at www. E file 2012 federal taxes irs. E file 2012 federal taxes gov. E file 2012 federal taxes   You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. E file 2012 federal taxes NW Washington, DC 20224   We respond to many letters by telephone. E file 2012 federal taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E file 2012 federal taxes Prev  Up  Next   Home   More Online Publications
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Protect Yourself Online

Every day, millions of computer users share files online. Whether it is music, games, video, or software, peer-to-peer (P2P) file sharing allows users to share all kinds of content. To share files, you download special software that connects your computer to an informal network of other computers running the same software. Millions of users could be connected to each other through this software at one time. The software is often free and easy to access.

However, file sharing can have a number of risks. For example, when you are connected to file-sharing programs, you could unknowingly allow others to copy private files you never intended to share. You could download material that is protected by copyright laws and find yourself mired in legal issues. You could download a virus or facilitate a security breach. Or you could unwittingly download pornography labeled as something else.

To secure the personal information stored on your computer, the FTC suggests that you:

  • Set up the file-sharing software very carefully.
  • Be aware of spyware. Use a good anti-spyware program.
  • Close your connection when you're not using it.
  • Use an effective anti-virus program and update it regularly.
  • Talk with your family about file sharing.

For more complete information on P2P, visit the FTC's website, OnguardOnline.

Online Copyright Issues

Quite simply, to make or download unauthorized copies of software is to break the law, no matter how many copies are involved. Whether you are casually making a few copies for friends, loaning disks, distributing and/or downloading pirated software via the Internet, or buying a single software program and then installing it on 100 computers, you are committing a copyright infringement. It doesn't matter if you make money or not. If you or your company is caught copying software, you may be held liable under both civil and criminal law.

If the copyright owner brings a civil action against you, the owner can stop you from using its software immediately and can also request monetary damages. The copyright owner can sue for as much as $150,000 for each program copied. In addition, the government can criminally prosecute you for copyright infringement. If convicted, you can be fined up to $250,000, be sentenced to jail for up to five years, or both.

For more information contact the U.S. Department of Justice or the Business Software alliance, with content on online piracy issues.

The E File 2012 Federal Taxes

E file 2012 federal taxes Index A Abandonment of home, Abandonment. E file 2012 federal taxes Absence, temporary, Temporary absence. E file 2012 federal taxes Abstract fees, Settlement fees or closing costs. E file 2012 federal taxes Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. E file 2012 federal taxes Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. E file 2012 federal taxes Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. E file 2012 federal taxes Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. E file 2012 federal taxes Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. E file 2012 federal taxes Architect's fees, Construction. E file 2012 federal taxes Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. E file 2012 federal taxes Assistance (see Tax help) B Back interest, Settlement fees or closing costs. E file 2012 federal taxes Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. E file 2012 federal taxes Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). E file 2012 federal taxes C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. E file 2012 federal taxes Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. E file 2012 federal taxes Commissions, Selling expenses. E file 2012 federal taxes , Settlement fees or closing costs. E file 2012 federal taxes Community property Basis determination, Community property. E file 2012 federal taxes Condemnation Gain exclusion, Home destroyed or condemned. E file 2012 federal taxes Ownership and use test when previous home condemned, Previous home destroyed or condemned. E file 2012 federal taxes Condominiums As main home, Main Home Basis determination, Condominium. E file 2012 federal taxes Construction costs, Construction. E file 2012 federal taxes Built by you, Built by you. E file 2012 federal taxes Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. E file 2012 federal taxes Ownership and use tests, Cooperative apartment. E file 2012 federal taxes Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. E file 2012 federal taxes D Date of sale, Date of sale. E file 2012 federal taxes Death Sale due to, Specific event safe harbors. E file 2012 federal taxes Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. E file 2012 federal taxes Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. E file 2012 federal taxes Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. E file 2012 federal taxes Ownership and use test when previous home destroyed, Previous home destroyed or condemned. E file 2012 federal taxes Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. E file 2012 federal taxes Disasters, Specific event safe harbors. E file 2012 federal taxes Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. E file 2012 federal taxes Home transferred to spouse, Transfer to spouse. E file 2012 federal taxes Ownership and use tests, Home transferred from spouse. E file 2012 federal taxes Sale due to, Specific event safe harbors. E file 2012 federal taxes Transfers after July 18, 1984, Transfers after July 18, 1984. E file 2012 federal taxes Transfers before July 19, 1984, Transfers before July 19, 1984. E file 2012 federal taxes Use of home after divorce, Use of home after divorce. E file 2012 federal taxes Doctor's recommendation for sale, Doctor's recommendation safe harbor. E file 2012 federal taxes E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. E file 2012 federal taxes Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. E file 2012 federal taxes Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. E file 2012 federal taxes F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. E file 2012 federal taxes Fire insurance premiums, Settlement fees or closing costs. E file 2012 federal taxes Foreclosure, Foreclosure or repossession. E file 2012 federal taxes Foreign Service, Foreign Service member. E file 2012 federal taxes Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. E file 2012 federal taxes Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. E file 2012 federal taxes Form 1040, Schedule A Real estate taxes, Real estate taxes. E file 2012 federal taxes Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. E file 2012 federal taxes , Form 1099-S. E file 2012 federal taxes , Form 1099-S. E file 2012 federal taxes Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. E file 2012 federal taxes Form 8828 Recapture tax, How to figure and report the recapture. E file 2012 federal taxes Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). E file 2012 federal taxes NIIT, Net Investment Income Tax (NIIT). E file 2012 federal taxes Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. E file 2012 federal taxes Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. E file 2012 federal taxes Loss on sale, Loss on sale. E file 2012 federal taxes Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. E file 2012 federal taxes Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. E file 2012 federal taxes Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. E file 2012 federal taxes Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. E file 2012 federal taxes Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. E file 2012 federal taxes Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. E file 2012 federal taxes H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. E file 2012 federal taxes Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. E file 2012 federal taxes Charges for, Settlement fees or closing costs. E file 2012 federal taxes Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). E file 2012 federal taxes Inheritance Home received as, Home acquired from a decedent who died before or after 2010. E file 2012 federal taxes Installment sales, Installment sale. E file 2012 federal taxes Involuntary conversion, Specific event safe harbors. E file 2012 federal taxes ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). E file 2012 federal taxes J Joint owners not married, Joint owners not married. E file 2012 federal taxes Joint returns, Jointly owned home. E file 2012 federal taxes Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. E file 2012 federal taxes Sale of vacant land, Vacant land. E file 2012 federal taxes Legal fees, Selling expenses. E file 2012 federal taxes , Settlement fees or closing costs. E file 2012 federal taxes , Construction. E file 2012 federal taxes Legal separation Sale due to, Specific event safe harbors. E file 2012 federal taxes Like-kind exchange, Sale of home acquired in a like-kind exchange. E file 2012 federal taxes Living expenses, Reasonable basic living expenses. E file 2012 federal taxes Loan assumption fees, Settlement fees or closing costs. E file 2012 federal taxes Loan placement fees, Selling expenses. E file 2012 federal taxes Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. E file 2012 federal taxes Property used partly as, Property used partly as your main home. E file 2012 federal taxes , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. E file 2012 federal taxes Mortgage fees, Settlement fees or closing costs. E file 2012 federal taxes Mortgage insurance premiums, Settlement fees or closing costs. E file 2012 federal taxes Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. E file 2012 federal taxes Moving expense, Settlement fees or closing costs. E file 2012 federal taxes Multiple births Sale due to, Specific event safe harbors. E file 2012 federal taxes N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. E file 2012 federal taxes O Option to buy home, Option to buy. E file 2012 federal taxes Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. E file 2012 federal taxes P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. E file 2012 federal taxes Points, Selling expenses. E file 2012 federal taxes Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. E file 2012 federal taxes Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. E file 2012 federal taxes , Real estate taxes. E file 2012 federal taxes Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. E file 2012 federal taxes Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. E file 2012 federal taxes Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. E file 2012 federal taxes Relatives Sale of home to, Exception for sales to related persons. E file 2012 federal taxes Remainder interest Sale of, Sale of remainder interest. E file 2012 federal taxes Remodeling, Improvements. E file 2012 federal taxes , Exception. E file 2012 federal taxes (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). E file 2012 federal taxes Before closing, by buyer, Settlement fees or closing costs. E file 2012 federal taxes Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. E file 2012 federal taxes , Improvements. E file 2012 federal taxes , Repairs. E file 2012 federal taxes (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. E file 2012 federal taxes Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. E file 2012 federal taxes Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. E file 2012 federal taxes Doctor's recommendation for sale, Doctor's recommendation safe harbor. E file 2012 federal taxes Unforeseeable events, Specific event safe harbors. E file 2012 federal taxes Sales commissions, Selling expenses. E file 2012 federal taxes , Settlement fees or closing costs. E file 2012 federal taxes Sales to related persons, Exception for sales to related persons. E file 2012 federal taxes Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. E file 2012 federal taxes Seller-financed mortgages, Seller-financed mortgage. E file 2012 federal taxes Seller-paid points, Seller-paid points. E file 2012 federal taxes Selling expenses, Selling expenses. E file 2012 federal taxes Selling price, Selling Price Separate returns, Separate returns. E file 2012 federal taxes Settlement fees, Settlement fees or closing costs. E file 2012 federal taxes Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. E file 2012 federal taxes Surviving spouse Basis determination, Surviving spouse. E file 2012 federal taxes Ownership and use tests, Sale of main home by surviving spouse. E file 2012 federal taxes T Tax help, How To Get Tax Help Temporary absence, Temporary absence. E file 2012 federal taxes Temporary housing, Temporary housing. E file 2012 federal taxes Title insurance, Settlement fees or closing costs. E file 2012 federal taxes Title search fees, Settlement fees or closing costs. E file 2012 federal taxes Trading homes, Trading (exchanging) homes. E file 2012 federal taxes , Home received as trade. E file 2012 federal taxes Transfer taxes, Settlement fees or closing costs. E file 2012 federal taxes , Transfer taxes. E file 2012 federal taxes Transfer to spouse, Transfer to spouse. E file 2012 federal taxes After July 18, 1984, Transfers after July 18, 1984. E file 2012 federal taxes Before July 19, 1984, Transfers before July 19, 1984. E file 2012 federal taxes TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. E file 2012 federal taxes Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. E file 2012 federal taxes Utilities Charges for installing, Settlement fees or closing costs. E file 2012 federal taxes Charges related to occupancy of house before closing, Settlement fees or closing costs. E file 2012 federal taxes Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. E file 2012 federal taxes V Vacant land Sale of, Vacant land. E file 2012 federal taxes W Worksheets, Worksheets. E file 2012 federal taxes Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. E file 2012 federal taxes Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. E file 2012 federal taxes Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. E file 2012 federal taxes Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. E file 2012 federal taxes Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. E file 2012 federal taxes Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. E file 2012 federal taxes Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. E file 2012 federal taxes Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. E file 2012 federal taxes Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. E file 2012 federal taxes Reduced Maximum Exclusion Prev  Up     Home   More Online Publications