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Federal Tax 2012 Form 1040

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Federal Tax 2012 Form 1040

Federal tax 2012 form 1040 Part Six -   Cómo Calcular los Impuestos y Créditos Los ocho capítulos de esta sección explican cómo calcular sus impuestos y cómo calcular los impuestos de determinados hijos con ingresos no derivados del trabajo de $2,000 o más. Federal tax 2012 form 1040 Explican también créditos tributarios que, a diferencia de las deducciones, se restan directamente de los impuestos y los disminuyen, dólar por dólar. Federal tax 2012 form 1040 El capítulo 36 trata sobre el crédito por ingreso del trabajo y el capítulo 37 abarca una amplia gama de otros créditos, como por ejemplo, el crédito por adopción. Federal tax 2012 form 1040 Table of Contents 30. Federal tax 2012 form 1040   Cómo Calcular los ImpuestosIntroduction Cómo Calcular los Impuestos Impuesto Mínimo Alternativo (AMT) Impuestos Calculados por el IRS Cómo Presentar la Declaración 31. Federal tax 2012 form 1040   Impuesto sobre Ingresos No Derivados del Trabajo de Determinados Hijos¿Que Hay de Nuevo? Introduction Useful Items - You may want to see: Cómo Saber si se Tiene que Utilizar la Declaración del Padre o de la MadrePadres que no Presentan la Declaración Conjunta Elección de los Padres de Declarar los Intereses y Dividendos del HijoConsecuencias de Incluir los Ingresos del Hijo Cómo Calcular los Ingresos del Hijo Cómo Calcular el Impuesto Adicional Impuesto para Determinados Hijos con Ingresos No Derivados del TrabajoCómo Facilitar Información sobre los Padres (líneas A-C del Formulario 8615) Paso 1. Federal tax 2012 form 1040 Cómo Calcular los Ingresos Netos No Derivados del Trabajo del Hijo (Parte I del Formulario 8615) Paso 2. Federal tax 2012 form 1040 Cómo Calcular el Impuesto Provisional a la Tasa Impositiva de los Padres (Parte II del Formulario 8615) Paso 3. Federal tax 2012 form 1040 Cómo Calcular el Impuesto del Hijo (Parte III del Formulario 8615) 32. Federal tax 2012 form 1040   Crédito por Gastos del Cuidado de Menores y DependientesRecordatorios Introduction Useful Items - You may want to see: Requisitos Para Reclamar el CréditoRequisitos de la Persona Calificada Requisito del Ingreso del Trabajo Requisito de Gastos Relacionados con el Trabajo Requisito de la Declaración Conjunta Requisito de Identificación del Proveedor de Cuidados Cómo Calcular el CréditoCómo Calcular el Total de los Gastos Relacionados con el Trabajo Límite del Ingreso del Trabajo Límite de Dinero Cantidad de Crédito Cómo Reclamar el CréditoCrédito tributario no reembolsable. Federal tax 2012 form 1040 Impuestos sobre la Nómina para Empleadores de Empleados Domésticos 33. Federal tax 2012 form 1040   Crédito para Ancianos o Personas IncapacitadasIntroduction Useful Items - You may want to see: ¿Reúne los Requisitos del Crédito?Persona que Reúne los Requisitos Límites sobre los Ingresos Cómo Reclamar el CréditoEl Crédito Calculado por el IRS El Crédito Calculado por Usted Mismo 34. Federal tax 2012 form 1040   Crédito Tributario por HijosIntroduction Useful Items - You may want to see: Hijo Calificado Cantidad de CréditoLímites del Crédito Cómo Reclamar el Crédito Crédito Tributario Adicional por Hijos Cómo Completar el Anexo 8812 (Formulario 1040A o Formulario 1040)Parte I Partes II a IV 35. Federal tax 2012 form 1040   Créditos Tributarios por EstudiosIntroduction Useful Items - You may want to see: ¿Quién Puede Reclamar un Crédito Tributario por Estudios? Gastos de Estudios CalificadosNo se Permite Beneficio Doble Ajustes a los Gastos de Estudios Calificados 36. Federal tax 2012 form 1040   Crédito por Ingreso del Trabajo (EIC) Qué Hay de Nuevo Recordatorios Introduction Useful Items - You may want to see: ¿Reúne los Requisitos para el Crédito?Si se Hizo una Solicitud Indebida del Crédito en un Año Anterior Parte A. Federal tax 2012 form 1040 Requisitos para TodosRequisito 1. Federal tax 2012 form 1040 Tiene que Tener Ingresos Brutos Ajustados Inferiores a: Requisito 2. Federal tax 2012 form 1040 Tiene que tener un número de Seguro Social válido Requisito 3. Federal tax 2012 form 1040 Su Estado Civil para Efectos de la Declaración no Puede Ser Casado que Presenta la Declaración por Separado Requisito 4. Federal tax 2012 form 1040 Tiene que Ser Ciudadano o Extranjero Residente de los Estados Unidos Durante Todo el Año Requisito 5. Federal tax 2012 form 1040 No Puede Presentar el Formulario 2555 ni el Formulario 2555-EZ Requisito 6. Federal tax 2012 form 1040 Tiene que Tener Ingresos de Inversiones de $3,300 o Menos Requisito 7. Federal tax 2012 form 1040 Tiene que Haber Recibido Ingresos del Trabajo Parte B. Federal tax 2012 form 1040 Requisitos si Tiene un Hijo CalificadoRequisito 8. Federal tax 2012 form 1040 Su Hijo Tiene que Cumplir los Requisitos de Parentesco, Edad, Residencia y de la Declaración Conjunta Requisito 9. Federal tax 2012 form 1040 Para Reclamar el Crédito por Ingreso del Trabajo, Sólo una Persona Puede Basarse en el Hijo Calificado de Usted Requisito 10. Federal tax 2012 form 1040 Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Parte C. Federal tax 2012 form 1040 Requisitos si no Tiene un Hijo CalificadoRequisito 11. Federal tax 2012 form 1040 Tiene que Tener por lo Menos 25 Años pero Menos de 65 Años Requisito 12. Federal tax 2012 form 1040 No Puede Ser el Dependiente de Otra Persona Requisito 13. Federal tax 2012 form 1040 Otro Contribuyente no Puede Reclamarlo a Usted como Hijo Calificado Requisito 14. Federal tax 2012 form 1040 Tiene que Haber Vivido en los Estados Unidos durante más de la Mitad del Año Parte D. Federal tax 2012 form 1040 Cómo Calcular y Reclamar el Crédito por Ingreso del TrabajoRequisito 15. Federal tax 2012 form 1040 Su Ingreso del Trabajo Tiene que Ser Menos de: El IRS Puede Calcularle el Crédito por Ingreso del Trabajo Cómo Calcular Usted Mismo el Crédito por Ingreso del Trabajo EjemplosEjemplo 1. Federal tax 2012 form 1040 Juan y Julia Martínez (Formulario 1040A) Ejemplo 2. Federal tax 2012 form 1040 Carla Robles (Formulario 1040EZ) 37. Federal tax 2012 form 1040   Otros CréditosQué Hay de Nuevo Introduction Useful Items - You may want to see: Créditos no ReembolsablesCrédito por Adopción Crédito por Vehículo Motorizado Alternativo Crédito por Bienes de Reabastecimiento de Vehículos con Combustible Alternativo Crédito para Titulares de Bonos de Crédito Tributario Crédito por Impuestos Extranjeros Crédito por Intereses Hipotecarios Crédito no Reembolsable del Impuesto Mínimo de Años Anteriores Crédito por Vehículos Enchufables con Motor de Dirección Eléctrica Créditos por Energía de la Propiedad Residencial Crédito por Aportaciones a Cuentas de Ahorro para la Jubilación (Crédito del Ahorrador) Créditos ReembolsablesCrédito por el Impuesto sobre Ganancias de Capital no Distribuidas Crédito Tributario por Cobertura del Seguro Médico Crédito por Retención en Exceso del Impuesto del Seguro Social o del Impuesto de la Jubilación Ferroviaria Prev  Up  Next   Home   More Online Publications
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Diploma Mills

If you're ever tempted by an e-mail or ad claiming you can "earn a degree based on life experience," don't fall for it. Any company that offers degrees for a flat fee and requires little course work is a diploma mill. If your school is not recognized as an accredited institution by the Secretary of Education, you may not be able to receive financial aid and employers won't recognize it. You can check on a school's accreditation by contacting the Department of Education or search the Council for Higher Education Accreditation's database.

Beware: Scholarship and Financial Aid Scams

Scholarships and financial aid do not require upfront fees. While there are legitimate companies who will help guide you through the financial aid and college application process for a fee, disreputable companies may ask you for money up-front and provide nothing in return. Red flags to watch out for include the following:

  • A "money-back guarantee" to secure a scholarship. Don't believe it. Unscrupulous companies attach conditions that make it impossible to get the refund.
  • "Secret scholarships." If a company claims to have inside knowledge of scholarship money, they're lying. Information on scholarships is available freely to the public. Ask you librarian or school counselor.
  • Telling students they've been selected as "finalists" for awards. If they ask for an up-front fee, head for the nearest exit.
  • Asking for a student's checking account to "confirm eligibility." If they want bank account information or your credit card number to confirm or reserve a scholarship, it's a scam.
  • Quoting a relatively small "monthly" or "weekly" fee. Then asking for authorization to debit your checking account for an unspecified length of time. Ongoing fees are a sure sign of a scam.
  • Unsolicited offers. Whether it's an e-mail, phone call, or it arrived in your mailbox, if you didn't request the information, ignore the offer.

The Federal Tax 2012 Form 1040

Federal tax 2012 form 1040 2. Federal tax 2012 form 1040   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. Federal tax 2012 form 1040 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. Federal tax 2012 form 1040 Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. Federal tax 2012 form 1040 Income Tax Withholding U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 employers generally must withhold U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 income tax from the pay of U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. Federal tax 2012 form 1040 Foreign earned income exclusion. Federal tax 2012 form 1040   Your employer does not have to withhold U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. Federal tax 2012 form 1040   Your employer should withhold taxes from any wages you earn for working in the United States. Federal tax 2012 form 1040 Statement. Federal tax 2012 form 1040   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. Federal tax 2012 form 1040   Form 673 is an acceptable statement. Federal tax 2012 form 1040 You can use Form 673 only if you are a U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 citizen. Federal tax 2012 form 1040 You do not have to use the form. Federal tax 2012 form 1040 You can prepare your own statement. Federal tax 2012 form 1040 See a copy of Form 673, later. Federal tax 2012 form 1040   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. Federal tax 2012 form 1040 However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. Federal tax 2012 form 1040   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. Federal tax 2012 form 1040 Foreign tax credit. Federal tax 2012 form 1040   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. Federal tax 2012 form 1040 You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. Federal tax 2012 form 1040 Withholding from pension payments. Federal tax 2012 form 1040   U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. Federal tax 2012 form 1040 You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 possession, or Certify to the payer that you are not a U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 citizen or resident alien or someone who left the United States to avoid tax. Federal tax 2012 form 1040 Check your withholding. Federal tax 2012 form 1040   Before you report U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. Federal tax 2012 form 1040 Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. Federal tax 2012 form 1040 Check your U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 income tax withholding even if you pay someone else to prepare your tax return. Federal tax 2012 form 1040 You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. Federal tax 2012 form 1040 This image is too large to be displayed in the current screen. Federal tax 2012 form 1040 Please click the link to view the image. Federal tax 2012 form 1040 Form 673 30% Flat Rate Withholding Generally, U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. Federal tax 2012 form 1040 If you are a U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. Federal tax 2012 form 1040 Use Form W-9 to notify the payer. Federal tax 2012 form 1040 You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. Federal tax 2012 form 1040 Social security benefits paid to residents. Federal tax 2012 form 1040   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. Federal tax 2012 form 1040 The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. Federal tax 2012 form 1040 If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. Federal tax 2012 form 1040 The following information must be submitted with your Form 1040 or Form 1040A. Federal tax 2012 form 1040 A copy of Form SSA-1042S, Social Security Benefit Statement. Federal tax 2012 form 1040 A copy of your “green card. Federal tax 2012 form 1040 ” A signed declaration that includes the following statements. Federal tax 2012 form 1040   “I am a U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. Federal tax 2012 form 1040 I am filing a U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 income tax return for the taxable year as a resident alien reporting all of my worldwide income. Federal tax 2012 form 1040 I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. Federal tax 2012 form 1040 ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. Federal tax 2012 form 1040 General Information In general, U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. Federal tax 2012 form 1040 You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 port while you are employed on it. Federal tax 2012 form 1040 You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). Federal tax 2012 form 1040 You are working for an American employer (defined later). Federal tax 2012 form 1040 You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 Treasury Department. Federal tax 2012 form 1040 American vessel or aircraft. Federal tax 2012 form 1040   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 citizens, residents, or corporations. Federal tax 2012 form 1040 An American aircraft is an aircraft registered under the laws of the United States. Federal tax 2012 form 1040 American employer. Federal tax 2012 form 1040   An American employer includes any of the following. Federal tax 2012 form 1040 The U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 Government or any of its instrumentalities. Federal tax 2012 form 1040 An individual who is a resident of the United States. Federal tax 2012 form 1040 A partnership of which at least two-thirds of the partners are U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 residents. Federal tax 2012 form 1040 A trust of which all the trustees are U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 residents. Federal tax 2012 form 1040 A corporation organized under the laws of the United States, any U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 state, or the District of Columbia, Puerto Rico, the U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 Virgin Islands, Guam, or American Samoa. Federal tax 2012 form 1040   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. Federal tax 2012 form 1040 Foreign affiliate. Federal tax 2012 form 1040   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. Federal tax 2012 form 1040 For a corporation, the 10% interest must be in its voting stock. Federal tax 2012 form 1040 For any other entity, the 10% interest must be in its profits. Federal tax 2012 form 1040   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 citizens and resident aliens working abroad for foreign affiliates of American employers. Federal tax 2012 form 1040 Once you enter into an agreement, coverage cannot be terminated. Federal tax 2012 form 1040 Excludable meals and lodging. Federal tax 2012 form 1040   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. Federal tax 2012 form 1040 Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. Federal tax 2012 form 1040 These agreements are commonly referred to as totalization agreements and are in effect with the following countries. Federal tax 2012 form 1040 Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. Federal tax 2012 form 1040 The agreements generally make sure that you pay social security taxes to only one country. Federal tax 2012 form 1040 Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. Federal tax 2012 form 1040 However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 social security. Federal tax 2012 form 1040 You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. Federal tax 2012 form 1040 O. Federal tax 2012 form 1040 Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. Federal tax 2012 form 1040 socialsecurity. Federal tax 2012 form 1040 gov/international. Federal tax 2012 form 1040 Covered by U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 only. Federal tax 2012 form 1040   If your pay in a foreign country is subject only to U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. Federal tax 2012 form 1040 Covered by foreign country only. Federal tax 2012 form 1040   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. Federal tax 2012 form 1040   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 Social Security Administration, Office of International Programs, at the address listed earlier. Federal tax 2012 form 1040 The statement should indicate that your wages are not covered by the U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 social security system. Federal tax 2012 form 1040   This statement should be kept by your employer because it establishes that your pay is exempt from U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 social security tax. Federal tax 2012 form 1040   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. Federal tax 2012 form 1040 S. Federal tax 2012 form 1040 social security tax. Federal tax 2012 form 1040 Prev  Up  Next   Home   More Online Publications