E File 2012 Tax Return
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E File 2012 Tax Return
E file 2012 tax return Index A Additional Medicare Tax, Reminders, Reporting sick pay on Form W-2. E file 2012 tax return Agents, reporting, Agents Agricultural workers, H-2A agricultural workers. E file 2012 tax return Alternative methods of withholding, 9. E file 2012 tax return Alternative Methods for Figuring Withholding Annuity payments, 8. E file 2012 tax return Pensions and Annuities Assistance (see Tax help) Awards, employee achievement, Employee Achievement Awards B Back pay, Back Pay Below-market rate loans, Interest-Free and Below-Market-Interest-Rate Loans C Comments on publication, Comments and suggestions. E file 2012 tax return Common paymaster, Common Paymaster Common-law employees, Common-Law Employees Common-law rules, Common-Law Rules Corporate officers, Common-Law Employees D Deferred compensation plans, nonqualified, Nonqualified Deferred Compensation Plans Direct sellers, Direct sellers. E file 2012 tax return Director of corporation, Common-Law Employees E Electronic Form W-2, Reminders Employee achievement awards, Employee Achievement Awards Employee or contractor Attorney, Attorney Automobile industry, Automobile Industry Building industry, Building and Construction Industry Computer industry, Computer Industry Salesperson, Salesperson Taxicab driver, Taxicab Driver Trucking industry, Trucking Industry Employee's taxes paid by employer, Employee's Portion of Taxes Paid by Employer Employees Common-law rules, Common-Law Rules Industry examples, Industry Examples Statutory, Statutory Employees Employees defined, 1. E file 2012 tax return Who Are Employees? Employees misclassification, Misclassification of Employees Excessive termination payments (golden parachute), Golden Parachute Payments Exempt organizations, 3. E file 2012 tax return Employees of Exempt Organizations F Fellowship payments, Scholarship and Fellowship Payments Form W-2, electronic filing, Reminders G Golden parachute, Golden Parachute Payments I Idle time, Withholding for Idle Time Independent contractors, Independent Contractors Indian gaming profits, 10. E file 2012 tax return Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Interest-free loans, Interest-Free and Below-Market-Interest-Rate Loans International social security agreements, International Social Security Agreements L Leased employees, Leased employees. E file 2012 tax return Leave sharing plans, Leave Sharing Plans Loans, interest-free or below-market rate, Interest-Free and Below-Market-Interest-Rate Loans M Ministers, Ministers. E file 2012 tax return Misclassification of employees, Misclassification of Employees N Nonqualified plans, Nonqualified Deferred Compensation Plans O Officer of corporation, Common-Law Employees Outplacement services, Outplacement Services P Pension payments, 8. E file 2012 tax return Pensions and Annuities Publications (see Tax help) R Real estate agents, Licensed real estate agents. E file 2012 tax return Religious exemptions, 4. E file 2012 tax return Religious Exemptions and Special Rules for Ministers Reporting agents, Agents S Scholarship payments, Scholarship and Fellowship Payments Sick pay, 6. E file 2012 tax return Sick Pay Reporting SIMPLE retirement plans, SIMPLE Retirement Plans Simplified employee pension, Contributions to a Simplified Employee Pension (SEP) Statutory employees, Statutory Employees Statutory nonemployees, Statutory Nonemployees Suggestions for publication, Comments and suggestions. E file 2012 tax return Supplemental unemployment benefits, Supplemental Unemployment Benefits T Tax help, How To Get Tax Help Tax-exempt organizations, 3. E file 2012 tax return Employees of Exempt Organizations Tax-sheltered annuities, Tax-Sheltered Annuities Technical service specialists, Technical service specialists. E file 2012 tax return Third-party sick pay, Sick Pay Paid by Third Party , Third-party sick pay recap Forms W-2 and W-3. E file 2012 tax return TTY/TDD information, How To Get Tax Help W Withholding Alternative methods, 9. E file 2012 tax return Alternative Methods for Figuring Withholding Idle time payments, Withholding for Idle Time Indian gaming profits, 10. E file 2012 tax return Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Pensions and annuities, Federal Income Tax Withholding Sick pay, Income Tax Withholding on Sick Pay Prev Up Home More Online Publications
Small Business/Self-Employed Topics
Alternative Minimum Tax (AMT) Assistant for Individuals
Individuals with a higher income may be subject to the Alternative Minimum Tax. Under the tax law, certain tax benefits can significantly reduce a taxpayer’s regular tax amount. The AMT sets a limit on those benefits. If the tax benefits would reduce total tax below the AMT limit, the taxpayer must pay the higher Alternative Minimum Tax amount.
If you prepare your own Form 1040 tax return without using software, you may need to complete Form 6251, Alternative Minimum Tax – Individuals to determine whether you owe the AMT. You can use the AMT Assistant before you go through preparing Form 6251 to find out if you actually need to complete it.
Should you use the AMT Assistant?
Check here first. If you received or claimed any of the following items in the tax year, you must complete Form 6251 and there is no need to use the AMT Assistant:
- Accelerated Depreciation
- Stock by exercising an incentive stock option and you did not dispose of the stock in the same year
- Tax exempt interest from private activity bonds
- Intangible drilling, circulation, research, experimental or mining costs
- Amortization of pollution-control facilities or depletion
- Income (or loss) from tax-shelter farm activities or passive activities
- Income from long-term contracts not figured using the percentage-of-completion method
- Interest paid on a home mortgage NOT used to buy, build or substantially improve your home
- Investment interest expense reported on Form 4952
- Net operating loss deduction
- Alternative minimum tax adjustments from an estate, trust, electing large partnership or cooperative
- Section 1202 exclusion
- Any general business credit in Part I on Form 3800
- Empowerment zone and renewal community employment credit
- Qualified electric vehicle credit
- Alternative fuel vehicle refueling property credit
- Credit for prior year minimum tax
Using the AMT Assistant
Even if you did not receive or claim any of the above, you may need to complete Form 6251. You can use the AMT Assistant and quickly find out. Based on your entries the AMT Assistant results will tell you either:
- You do not owe the AMT, or
- You must complete Form 6251
Before You Start
Have your draft 2013 Form 1040 available, completed through Line 44 (Tax), as well as your draft Schedule A (if used). If you are claiming the foreign tax credit, you should also complete Form 1040, line 47, because you may be asked for information from that line.
Note: the AMT Assistant will ask you again about the items in the list above. Just answer “no” to confirm and continue.
Remember the answer you get is only as accurate as the data you enter!
Start the Tax Year 2013 AMT Assistant
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Page Last Reviewed or Updated: 27-Mar-2014
The E File 2012 Tax Return
E file 2012 tax return Publication 538 - Introductory Material Table of Contents IntroductionOrdering forms and publications. E file 2012 tax return Tax Questions. E file 2012 tax return Reminders Useful Items - You may want to see: Introduction Every taxpayer (individuals, business entities, etc. E file 2012 tax return ) must figure taxable income on the basis of an annual accounting period called a tax year. E file 2012 tax return The calendar year is the most common tax year. E file 2012 tax return Other tax years include a fiscal year and a short tax year. E file 2012 tax return Each taxpayer must use a consistent accounting method, which is a set of rules for determining when to report income and expenses. E file 2012 tax return The most commonly used accounting methods are the cash method and the accrual method. E file 2012 tax return Under the cash method, you generally report income in the tax year you receive it, and deduct expenses in the tax year in which you pay them. E file 2012 tax return Under the accrual method, you generally report income in the tax year you earn it, regardless of when payment is received. E file 2012 tax return You deduct expenses in the tax year you incur them, regardless of when payment is made. E file 2012 tax return This publication explains some of the rules for accounting periods and accounting methods. E file 2012 tax return In some cases, you may have to refer to other sources for a more in-depth explanation of the topic. E file 2012 tax return Comments and suggestions. E file 2012 tax return We welcome your comments about this publication and your suggestions for future editions. E file 2012 tax return You can write to us at the following address: Internal Revenue Service Business, Exempt Organization and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. E file 2012 tax return NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. E file 2012 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. E file 2012 tax return You can email us at taxforms@irs. E file 2012 tax return gov. E file 2012 tax return Please put “Publications Comment” on the subject line. E file 2012 tax return You can also send us comments from www. E file 2012 tax return irs. E file 2012 tax return gov/formspubs. E file 2012 tax return Select “Comment on Tax Forms and Publications” under “More information. E file 2012 tax return ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. E file 2012 tax return Ordering forms and publications. E file 2012 tax return Visit www. E file 2012 tax return irs. E file 2012 tax return gov/formspubs to download forms and publications, call 1-800–829–3676, or write to the address below and receive a response within 10 days after your request is received. E file 2012 tax return Internal Revenue Service 1201 N. E file 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax Questions. E file 2012 tax return If you have a tax question, check the information available on IRS. E file 2012 tax return gov or call 1-800-829-1040. E file 2012 tax return We cannot answer tax questions sent to the above address. E file 2012 tax return Reminders Photographs of missing children. E file 2012 tax return The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. E file 2012 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. E file 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. E file 2012 tax return Useful Items - You may want to see: Publication 537 Installment Sales 541 Partnerships 542 Corporations Form (and Instructions) 1128 Application To Adopt, Change, or Retain a Tax Year 2553 Election by a Small Business Corporation 3115 Application for Change in Accounting Method 8716 Election To Have a Tax Year Other Than a Required Tax Year See Ordering forms and publications, earlier for information about getting these publications and forms. E file 2012 tax return Prev Up Next Home More Online Publications