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Federal Tax Forms For 2012

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Federal Tax Forms For 2012

Federal tax forms for 2012 Index Symbols 10% owners, Ten-percent owners. Federal tax forms for 2012 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Federal tax forms for 2012 A Acceptance agent, Unexpected payment. Federal tax forms for 2012 Accounts, offshore, Offshore accounts. Federal tax forms for 2012 Alien Illegal, Illegal aliens. Federal tax forms for 2012 Nonresident, Nonresident alien. Federal tax forms for 2012 Resident, Resident alien. Federal tax forms for 2012 Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Federal tax forms for 2012 Allocation information, Failure to provide allocation information. Federal tax forms for 2012 American Samoa, U. Federal tax forms for 2012 S. Federal tax forms for 2012 Virgin Islands and American Samoa corporations. Federal tax forms for 2012 Amount to withhold, Determination of amount to withhold. Federal tax forms for 2012 Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Federal tax forms for 2012 Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Federal tax forms for 2012 Banks, interest received by, Banks. Federal tax forms for 2012 Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Federal tax forms for 2012 Branch profits tax, Corporation subject to branch profits tax. Federal tax forms for 2012 C Canada, Exception 3. Federal tax forms for 2012 , Deposit interest paid to nonresident alien individuals in 2012. Federal tax forms for 2012 , Deposit interest paid to certain nonresident alien individuals in 2013. Federal tax forms for 2012 Capital gains, Capital gains (Income Code 9). Federal tax forms for 2012 Central withholding agreements, Income Code 43. Federal tax forms for 2012 Consent dividends, Consent dividends. Federal tax forms for 2012 , Consent dividends. Federal tax forms for 2012 Contingent interest, Contingent interest. Federal tax forms for 2012 Controlled foreign corporations, interest paid to, Controlled foreign corporations. Federal tax forms for 2012 Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Federal tax forms for 2012 Covenant not to compete, Covenant not to compete. Federal tax forms for 2012 Crew members, Crew members. Federal tax forms for 2012 D Dependent personal services, Pay for dependent personal services (Income Code 17). Federal tax forms for 2012 Allowance for personal exemptions, Withholding exemptions. Federal tax forms for 2012 Defined, Pay for dependent personal services (Income Code 17). Federal tax forms for 2012 Exempt from withholding, Graduated rates. Federal tax forms for 2012 Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Federal tax forms for 2012 Disregarded entities, Disregarded entities. Federal tax forms for 2012 Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Federal tax forms for 2012 Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Federal tax forms for 2012 Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Federal tax forms for 2012 In general, Dividends Documentary evidence, Documentary evidence. Federal tax forms for 2012 , Documentary Evidence, Documentary evidence. Federal tax forms for 2012 Documentation From foreign beneficial owners and U. Federal tax forms for 2012 S. Federal tax forms for 2012 payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. Federal tax forms for 2012 E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Federal tax forms for 2012 Electronic deposit rules, Electronic deposit requirement. Federal tax forms for 2012 Employees, Employees. Federal tax forms for 2012 , Employee. Federal tax forms for 2012 Employer, Employer. Federal tax forms for 2012 F Federal unemployment tax, Federal unemployment tax (FUTA). Federal tax forms for 2012 Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Federal tax forms for 2012 Financial institutions, Branches of financial institutions. Federal tax forms for 2012 FIRPTA withholding, U. Federal tax forms for 2012 S. Federal tax forms for 2012 real property interest. Federal tax forms for 2012 , U. Federal tax forms for 2012 S. Federal tax forms for 2012 Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Federal tax forms for 2012 Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. Federal tax forms for 2012 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Federal tax forms for 2012 S. Federal tax forms for 2012 branches of foreign banks and foreign insurance companies. Federal tax forms for 2012 , Income paid to U. Federal tax forms for 2012 S. Federal tax forms for 2012 branch of foreign bank or insurance company. Federal tax forms for 2012 Charitable organizations, Other foreign organizations, associations, and charitable institutions. Federal tax forms for 2012 Corporations, Foreign corporations. Federal tax forms for 2012 Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Federal tax forms for 2012 S. Federal tax forms for 2012 branches of foreign banks and foreign insurance companies. Federal tax forms for 2012 , Income paid to U. Federal tax forms for 2012 S. Federal tax forms for 2012 branch of foreign bank or insurance company. Federal tax forms for 2012 Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Federal tax forms for 2012 Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Federal tax forms for 2012 Person, Foreign Persons Private foundation, Foreign private foundations. Federal tax forms for 2012 , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Federal tax forms for 2012 Trusts, Foreign simple and grantor trust. Federal tax forms for 2012 Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Federal tax forms for 2012 , Responsibilities of WT. Federal tax forms for 2012 , Form 1042. Federal tax forms for 2012 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Federal tax forms for 2012 , Form 1042-S reporting. Federal tax forms for 2012 , Form 1042 filing. Federal tax forms for 2012 , Form 1042-S. Federal tax forms for 2012 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Federal tax forms for 2012 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Federal tax forms for 2012 4419, Electronic reporting. Federal tax forms for 2012 7004, Extension to file Form 1042. Federal tax forms for 2012 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Federal tax forms for 2012 8288, Reporting and Paying the Tax, Form 8288, U. Federal tax forms for 2012 S. Federal tax forms for 2012 Withholding Tax Return for Dispositions by Foreign Persons of U. Federal tax forms for 2012 S. Federal tax forms for 2012 Real Property Interests. Federal tax forms for 2012 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Federal tax forms for 2012 S. Federal tax forms for 2012 Real Property Interests. Federal tax forms for 2012 8288-B, Categories (1), (2), and (3). Federal tax forms for 2012 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Federal tax forms for 2012 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Federal tax forms for 2012 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Federal tax forms for 2012 8833, Claiming treaty benefits. Federal tax forms for 2012 940, Federal unemployment tax (FUTA). Federal tax forms for 2012 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Federal tax forms for 2012 972, Consent dividends. Federal tax forms for 2012 SS-4, U. Federal tax forms for 2012 S. Federal tax forms for 2012 Taxpayer Identification Numbers SS-5, U. Federal tax forms for 2012 S. Federal tax forms for 2012 Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Federal tax forms for 2012 , Form W-2. Federal tax forms for 2012 W-4, Alternate withholding procedure. Federal tax forms for 2012 , Form W-4, Employee's Withholding Allowance Certificate. Federal tax forms for 2012 , Withholding exemptions. Federal tax forms for 2012 , Special instructions for Form W-4. Federal tax forms for 2012 W-7, U. Federal tax forms for 2012 S. Federal tax forms for 2012 Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Federal tax forms for 2012 W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. Federal tax forms for 2012 W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Federal tax forms for 2012 S. Federal tax forms for 2012 Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Federal tax forms for 2012 G Gambling winnings, Gambling winnings (Income Code 28). Federal tax forms for 2012 Graduated rates, Graduated rates. Federal tax forms for 2012 Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Federal tax forms for 2012 Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Federal tax forms for 2012 Guam, Guam or Northern Mariana Islands corporations. Federal tax forms for 2012 H Help (see Tax help) I Identification number, taxpayer, U. Federal tax forms for 2012 S. Federal tax forms for 2012 Taxpayer Identification Numbers, Identification numbers. Federal tax forms for 2012 Illegal aliens, Illegal aliens. Federal tax forms for 2012 Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. Federal tax forms for 2012 Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Federal tax forms for 2012 Source of, Source of Income Transportation, Transportation income. Federal tax forms for 2012 Income code 01, Interest paid by U. Federal tax forms for 2012 S. Federal tax forms for 2012 obligors—general (Income Code 1). Federal tax forms for 2012 02, Interest on real property mortgages (Income Code 2). Federal tax forms for 2012 03, Interest paid to controlling foreign corporations (Income Code 3). Federal tax forms for 2012 04, Interest paid by foreign corporations (Income Code 4). Federal tax forms for 2012 06, Dividends paid by U. Federal tax forms for 2012 S. Federal tax forms for 2012 corporations — general (Income Code 6). Federal tax forms for 2012 07, Dividends qualifying for direct dividend rate (Income Code 7). Federal tax forms for 2012 08, Dividends paid by foreign corporations (Income Code 8). Federal tax forms for 2012 09, Capital gains (Income Code 9). Federal tax forms for 2012 10, Industrial royalties (Income Code 10). Federal tax forms for 2012 11, Motion picture or television copyright royalties (Income Code 11). Federal tax forms for 2012 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Federal tax forms for 2012 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). Federal tax forms for 2012 17, Pay for dependent personal services (Income Code 17). Federal tax forms for 2012 18, Pay for teaching (Income Code 18). Federal tax forms for 2012 19, Pay during studying and training (Income Code 19). Federal tax forms for 2012 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). Federal tax forms for 2012 29, Interest on deposits (Income Code 29). Federal tax forms for 2012 30, Original issue discount (Income Code 30). Federal tax forms for 2012 50, Other income (Income Code 50). Federal tax forms for 2012 Independent personal services Defined, Pay for independent personal services (Income Code 16). Federal tax forms for 2012 Exempt from withholding, Pay for independent personal services (Income Code 16). Federal tax forms for 2012 , 30% rate. Federal tax forms for 2012 India, Students and business apprentices from India. Federal tax forms for 2012 Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Federal tax forms for 2012 , Installment payments. Federal tax forms for 2012 Insurance proceeds, Insurance proceeds. Federal tax forms for 2012 Interest Contingent, Contingent interest. Federal tax forms for 2012 Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Federal tax forms for 2012 Deposits, Interest on deposits (Income Code 29). Federal tax forms for 2012 Foreign business arrangements, Interest from foreign business arrangements. Federal tax forms for 2012 Foreign corporations, Interest paid by foreign corporations (Income Code 4). Federal tax forms for 2012 Income, Interest Portfolio, Portfolio interest. Federal tax forms for 2012 , Interest that does not qualify as portfolio interest. Federal tax forms for 2012 Real property mortgages, Interest on real property mortgages (Income Code 2). Federal tax forms for 2012 Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Federal tax forms for 2012 Qualified, Qualified intermediary. Federal tax forms for 2012 , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Federal tax forms for 2012 S. Federal tax forms for 2012 Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Federal tax forms for 2012 M Magnetic media reporting, Electronic reporting. Federal tax forms for 2012 Marketable securities, Marketable securities. Federal tax forms for 2012 Mexico, Exception 3. Federal tax forms for 2012 Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Federal tax forms for 2012 N Non-registered obligations, Obligations not in registered form. Federal tax forms for 2012 Nonqualified intermediary, Nonqualified intermediary. Federal tax forms for 2012 , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Federal tax forms for 2012 Married to U. Federal tax forms for 2012 S. Federal tax forms for 2012 citizen or resident, Married to U. Federal tax forms for 2012 S. Federal tax forms for 2012 citizen or resident alien. Federal tax forms for 2012 Nonwage pay, Pay that is not wages. Federal tax forms for 2012 Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Federal tax forms for 2012 Notional principal contract income, Notional principal contract income. Federal tax forms for 2012 NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. Federal tax forms for 2012 Obligations: Not in registered form, Obligations not in registered form. Federal tax forms for 2012 Offshore accounts, Offshore accounts. Federal tax forms for 2012 Original issue discount, Original issue discount (Income Code 30). Federal tax forms for 2012 Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Federal tax forms for 2012 Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. Federal tax forms for 2012 Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. Federal tax forms for 2012 , Smaller partnerships and trusts. Federal tax forms for 2012 , Smaller partnerships and trusts. Federal tax forms for 2012 Withholding foreign, Withholding foreign partnership and foreign trust. Federal tax forms for 2012 , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Federal tax forms for 2012 Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Federal tax forms for 2012 Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Federal tax forms for 2012 Studying, Pay during studying and training (Income Code 19). Federal tax forms for 2012 Teaching, Pay for teaching (Income Code 18). Federal tax forms for 2012 Training, Pay during studying and training (Income Code 19). Federal tax forms for 2012 Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. Federal tax forms for 2012 Form 1042, Penalties Form 8804, Penalties. Federal tax forms for 2012 Form 8805, Penalties. Federal tax forms for 2012 Magnetic media, Failure to file electronically. Federal tax forms for 2012 Trust fund recovery, Trust fund recovery penalty. Federal tax forms for 2012 Pensions, Pension payments. Federal tax forms for 2012 , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Federal tax forms for 2012 Per diem, Per diem paid by the U. Federal tax forms for 2012 S. Federal tax forms for 2012 Government. Federal tax forms for 2012 Personal service income, Personal service income. Federal tax forms for 2012 Pooled withholding information, Pooled withholding information. Federal tax forms for 2012 Portfolio interest, Portfolio interest. Federal tax forms for 2012 , Interest that does not qualify as portfolio interest. Federal tax forms for 2012 Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Federal tax forms for 2012 Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Federal tax forms for 2012 S. Federal tax forms for 2012 possession. Federal tax forms for 2012 , Exception 4. Federal tax forms for 2012 Q QI withholding agreement, QI withholding agreement. Federal tax forms for 2012 Qualified intermediary, Qualified intermediary. Federal tax forms for 2012 , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Federal tax forms for 2012 Dividends paid by, Dividends paid by U. Federal tax forms for 2012 S. Federal tax forms for 2012 corporations — general (Income Code 6). Federal tax forms for 2012 R Racing purses, Racing purses. Federal tax forms for 2012 Real property interest Disposition of, U. Federal tax forms for 2012 S. Federal tax forms for 2012 Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Federal tax forms for 2012 Registered obligations, Obligations in registered form. Federal tax forms for 2012 Researchers, Tax treaties. Federal tax forms for 2012 Resident alien defined, Resident alien. Federal tax forms for 2012 Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Federal tax forms for 2012 S. Federal tax forms for 2012 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Federal tax forms for 2012 S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Federal tax forms for 2012 Scholarship, Scholarships, fellowships, and grants. Federal tax forms for 2012 , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Federal tax forms for 2012 , Income from securities. Federal tax forms for 2012 Services performed outside the U. Federal tax forms for 2012 S. Federal tax forms for 2012 , Services performed outside the United States. Federal tax forms for 2012 Short-term obligation, Short-term obligations. Federal tax forms for 2012 Social security, Social security and Medicare tax. Federal tax forms for 2012 Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Federal tax forms for 2012 T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Federal tax forms for 2012 Dependent personal services, Tax treaties. Federal tax forms for 2012 Entertainers and athletes, Tax treaties. Federal tax forms for 2012 Gains, Tax treaties. Federal tax forms for 2012 Gambling winnings, Tax treaties. Federal tax forms for 2012 Independent personal services, Tax treaties. Federal tax forms for 2012 Student, Tax treaties. Federal tax forms for 2012 Students and trainees, Tax treaties. Federal tax forms for 2012 Tables, Tax Treaty Tables Teaching, Tax treaties. Federal tax forms for 2012 Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Federal tax forms for 2012 Taxpayer identification number (TIN), U. Federal tax forms for 2012 S. Federal tax forms for 2012 Taxpayer Identification Numbers, Identification numbers. Federal tax forms for 2012 Exceptions, Exceptions to TIN requirement. Federal tax forms for 2012 Teachers, Pay for teaching (Income Code 18). Federal tax forms for 2012 Ten-percent owners, Ten-percent owners. Federal tax forms for 2012 Territorial limits, Territorial limits. Federal tax forms for 2012 Totalization agreements, Social security and Medicare tax. Federal tax forms for 2012 Transportation income, Transportation income. Federal tax forms for 2012 Travel expenses, Travel expenses. Federal tax forms for 2012 Trust Territory of the Pacific Islands, Income from U. Federal tax forms for 2012 S. Federal tax forms for 2012 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Federal tax forms for 2012 Trusts Foreign, Foreign simple and grantor trust. Federal tax forms for 2012 Smaller, Smaller partnerships and trusts. Federal tax forms for 2012 Withholding foreign, Withholding foreign partnership and foreign trust. Federal tax forms for 2012 , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. Federal tax forms for 2012 S. Federal tax forms for 2012 agent of foreign person, U. Federal tax forms for 2012 S. Federal tax forms for 2012 agent of foreign person. Federal tax forms for 2012 U. Federal tax forms for 2012 S. Federal tax forms for 2012 branch Foreign bank, U. Federal tax forms for 2012 S. Federal tax forms for 2012 branches of foreign banks and foreign insurance companies. Federal tax forms for 2012 , Income paid to U. Federal tax forms for 2012 S. Federal tax forms for 2012 branch of foreign bank or insurance company. Federal tax forms for 2012 Foreign insurance company, U. Federal tax forms for 2012 S. Federal tax forms for 2012 branches of foreign banks and foreign insurance companies. Federal tax forms for 2012 , Income paid to U. Federal tax forms for 2012 S. Federal tax forms for 2012 branch of foreign bank or insurance company. Federal tax forms for 2012 Foreign person, U. Federal tax forms for 2012 S. Federal tax forms for 2012 branches of foreign persons. Federal tax forms for 2012 U. Federal tax forms for 2012 S. Federal tax forms for 2012 national, 30% rate. Federal tax forms for 2012 U. Federal tax forms for 2012 S. Federal tax forms for 2012 real property interest, U. Federal tax forms for 2012 S. Federal tax forms for 2012 real property interest. Federal tax forms for 2012 U. Federal tax forms for 2012 S. Federal tax forms for 2012 savings bonds, Income from U. Federal tax forms for 2012 S. Federal tax forms for 2012 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Federal tax forms for 2012 U. Federal tax forms for 2012 S. Federal tax forms for 2012 territorial limits, Territorial limits. Federal tax forms for 2012 U. Federal tax forms for 2012 S. Federal tax forms for 2012 Virgin Islands, U. Federal tax forms for 2012 S. Federal tax forms for 2012 Virgin Islands and American Samoa corporations. Federal tax forms for 2012 Unexpected payment, Unexpected payment. Federal tax forms for 2012 W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. Federal tax forms for 2012 When to withhold, When to withhold. Federal tax forms for 2012 Withhold, amount to, Determination of amount to withhold. Federal tax forms for 2012 Withhold, when to, When to withhold. Federal tax forms for 2012 Withholding Agreements, QI withholding agreement. Federal tax forms for 2012 , WP and WT withholding agreements. Federal tax forms for 2012 , Withholding agreements. Federal tax forms for 2012 , Income Code 43. Federal tax forms for 2012 Alternative procedure, Alternative procedure. Federal tax forms for 2012 Certificate, Withholding Certificates, Withholding certificate. Federal tax forms for 2012 Rate pool, Pooled withholding information. Federal tax forms for 2012 Real property, U. Federal tax forms for 2012 S. Federal tax forms for 2012 Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. Federal tax forms for 2012 Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. Federal tax forms for 2012 Exemption, Withholding exemption. Federal tax forms for 2012 Final payment exemption, Final payment exemption. Federal tax forms for 2012 Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. Federal tax forms for 2012 Scholarships and fellowship grants, Alternate withholding procedure. Federal tax forms for 2012 Students, Tax treaties. Federal tax forms for 2012 Withholding agreements, Withholding agreements. Federal tax forms for 2012 , Income Code 43. Federal tax forms for 2012 Prev  Up     Home   More Online Publications
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The Federal Tax Forms For 2012

Federal tax forms for 2012 1. Federal tax forms for 2012   Filing and Paying Business Taxes Table of Contents Introduction Useful Items - You may want to see: Identification NumbersNew EIN. Federal tax forms for 2012 Employee. Federal tax forms for 2012 Other payee. Federal tax forms for 2012 Income TaxDo I Have To File an Income Tax Return? How Do I File? IRS e-file (Electronic Filing) When Is My Tax Return Due? How Do I Pay Income Tax? Self-Employment (SE) TaxHow to become insured under social security. Federal tax forms for 2012 Earning credits in 2013 and 2014. Federal tax forms for 2012 Employment Taxes Excise Taxes Information ReturnsWaiver of penalties. Federal tax forms for 2012 Penalties. Federal tax forms for 2012 Introduction This chapter explains the business taxes you may have to pay and the forms you may have to file. Federal tax forms for 2012 It also discusses taxpayer identification numbers. Federal tax forms for 2012 Table 1-1 lists the benefits of filing electronically. Federal tax forms for 2012 Table 1-2 lists the federal taxes you may have to pay, their due dates, and the forms you use to report them. Federal tax forms for 2012 Table 1-3 provides checklists that highlight the typical forms and schedules you may need to file if you ever go out of business. Federal tax forms for 2012 You may want to get Publication 509, Tax Calendars. Federal tax forms for 2012 It has tax calendars that tell you when to file returns and make tax payments. Federal tax forms for 2012 Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 1040 U. Federal tax forms for 2012 S. Federal tax forms for 2012 Individual Income Tax Return 1040-ES Estimated Tax for Individuals Sch C (Form 1040) Profit or Loss From Business Sch C-EZ (Form 1040) Net Profit From Business Sch SE (Form 1040) Self-Employment Tax See chapter 12 for information about getting publications and forms. Federal tax forms for 2012 Identification Numbers This section explains three types of taxpayer identification numbers, who needs them, when to use them, and how to get them. Federal tax forms for 2012 Social security number (SSN). Federal tax forms for 2012   Generally, use your SSN as your taxpayer identification number. Federal tax forms for 2012 You must put this number on each of your individual income tax forms, such as Form 1040 and its schedules. Federal tax forms for 2012   To apply for an SSN, use Form SS-5, Application for a Social Security Card. Federal tax forms for 2012 This form is available at Social Security Administration (SSA) offices or by calling 1-800-772-1213. Federal tax forms for 2012 It is also available from the SSA website at www. Federal tax forms for 2012 socialsecurity. Federal tax forms for 2012 gov. Federal tax forms for 2012 Individual taxpayer identification number (ITIN). Federal tax forms for 2012   The IRS will issue an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. Federal tax forms for 2012 In general, if you need to obtain an ITIN, you must attach Form W-7, Application for IRS Individual Taxpayer Identification Number, with your signed, original, completed tax return and any other required documentation and mail them to the following address. Federal tax forms for 2012  Internal Revenue Service ITIN Operation P. Federal tax forms for 2012 O. Federal tax forms for 2012 Box 149342 Austin, TX 78714-9342 The exceptions are covered in detail in the instructions for Form W-7. Federal tax forms for 2012 If you must include another person's SSN on your return and that person does not have and cannot get an SSN, enter that person's ITIN. Federal tax forms for 2012 The application is also available in Spanish. Federal tax forms for 2012 The form is available at IRS. Federal tax forms for 2012 gov or you can call 1-800-829-3676 to order the form. Federal tax forms for 2012    An ITIN is for tax use only. Federal tax forms for 2012 It does not entitle the holder to social security benefits or change the holder's employment or immigration status. Federal tax forms for 2012 Employer identification number (EIN). Federal tax forms for 2012   You must also have an EIN to use as a taxpayer identification number if you do either of the following. Federal tax forms for 2012 Pay wages to one or more employees. Federal tax forms for 2012 File pension or excise tax returns. Federal tax forms for 2012   If you must have an EIN, include it along with your SSN on your Schedule C or C-EZ. Federal tax forms for 2012   You can apply for an EIN: Online by clicking on the Employer ID Numbers (EINs) link at www. Federal tax forms for 2012 irs. Federal tax forms for 2012 gov/businesses/small. Federal tax forms for 2012 The EIN is issued immediately once the application information is validated. Federal tax forms for 2012 By telephone at 1-800-829-4933. Federal tax forms for 2012 By mailing or faxing Form SS-4, Application for Employer Identification Number. Federal tax forms for 2012 New EIN. Federal tax forms for 2012   You may need to get a new EIN if either the form or the ownership of your business changes. Federal tax forms for 2012 For more information, see Publication 1635, Understanding Your EIN. Federal tax forms for 2012 When you need identification numbers of other persons. Federal tax forms for 2012   In operating your business, you will probably make certain payments you must report on information returns. Federal tax forms for 2012 These payments are discussed under Information Returns, later in this chapter. Federal tax forms for 2012 You must give the recipient of these payments (the payee) a statement showing the total amount paid during the year. Federal tax forms for 2012 You must include the payee's identification number and your identification number on the returns and statements. Federal tax forms for 2012 Employee. Federal tax forms for 2012   If you have employees, you must get an SSN from each of them. Federal tax forms for 2012 Record the name and SSN of each employee exactly as they are shown on the employee's social security card. Federal tax forms for 2012 If the employee's name is not correct as shown on the card, the employee should request a new card from the SSA. Federal tax forms for 2012 This may occur if the employee's name was changed due to marriage or divorce. Federal tax forms for 2012   Form W-4, Employee's Withholding Allowance Certificate, is completed by each employee so the correct federal income tax can be withheld from their pay. Federal tax forms for 2012   If your employee does not have an SSN, he or she should file Form SS-5 with the SSA. Federal tax forms for 2012 Other payee. Federal tax forms for 2012   If you make payments to someone who is not your employee and you must report the payments on an information return, get that person's SSN. Federal tax forms for 2012 If you must report payments to an organization, such as a corporation or partnership, you must get its EIN. Federal tax forms for 2012   To get the payee's SSN or EIN, use Form W-9, Request for Taxpayer Identification Number and Certification. Federal tax forms for 2012   A payee who does not provide you with an identification number may be subject to backup withholding. Federal tax forms for 2012 For information on backup withholding, see the Form W-9 instructions and the General Instructions for Certain Information Returns. Federal tax forms for 2012 Income Tax This part explains whether you have to file an income tax return and when you file it. Federal tax forms for 2012 It also explains how you pay the tax. Federal tax forms for 2012 Do I Have To File an Income Tax Return? You have to file an income tax return for 2013 if your net earnings from self-employment were $400 or more. Federal tax forms for 2012 If your net earnings from self-employment were less than $400, you still have to file an income tax return if you meet any other filing requirement listed in the Form 1040 instructions. Federal tax forms for 2012 How Do I File? File your income tax return on Form 1040 and attach Schedule C or Schedule C-EZ. Federal tax forms for 2012 Enter the net profit or loss from Schedule C or Schedule C-EZ on page 1 of Form 1040. Federal tax forms for 2012 Use Schedule C to figure your net profit or loss from your business. Federal tax forms for 2012 If you operated more than one business as a sole proprietorship, you must attach a separate Schedule C for each business. Federal tax forms for 2012 You can use the simpler Schedule C-EZ if you operated only one business as a sole proprietorship, you did not have a net loss, and you meet the other requirements listed in Part I of the schedule. Federal tax forms for 2012 IRS e-file (Electronic Filing) Please click here for the text description of the image. Federal tax forms for 2012 E-file logo You may be able to file your tax returns electronically using an IRS e-file option. Federal tax forms for 2012 Table 1-1 lists the benefits of IRS e-file. Federal tax forms for 2012 IRS e-file uses automation to replace most of the manual steps needed to process paper returns. Federal tax forms for 2012 As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. Federal tax forms for 2012 As with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. Federal tax forms for 2012 Using e-file does not affect your chances of an IRS examination of your return. Federal tax forms for 2012 You can file most commonly used business forms using IRS e-file. Federal tax forms for 2012 For more information, visit IRS. Federal tax forms for 2012 gov. Federal tax forms for 2012 Electronic signatures. Federal tax forms for 2012   Paperless filing is easier than you think and it's available to most taxpayers who file electronically—including those first-time filers who were 16 or older at the end of 2013. Federal tax forms for 2012 If you file electronically using tax preparation software or a tax professional, you will participate in the Self-Select PIN (personal identification number) program. Federal tax forms for 2012 If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. Federal tax forms for 2012    To create a PIN, you must know your adjusted gross income (AGI) from your originally filed 2012 income tax return (not from an amended return, Form 1040X, or any math error notice from the IRS). Federal tax forms for 2012 You will also need to provide your date of birth (DOB). Federal tax forms for 2012 Make sure your DOB is accurate and matches the information on record with the Social Security Administration before you e-file. Federal tax forms for 2012 To do this, check your annual Social Security Statement. Federal tax forms for 2012   With a Self-Select PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. Federal tax forms for 2012 For more details on the Self-Select PIN program, visit IRS. Federal tax forms for 2012 gov. Federal tax forms for 2012 State returns. Federal tax forms for 2012   In most states, you can file an electronic state return simultaneously with your federal return. Federal tax forms for 2012 For more information, check with your local IRS office, state tax agency, tax professional, or IRS. Federal tax forms for 2012 gov. Federal tax forms for 2012 Refunds. Federal tax forms for 2012   You can have your refund check mailed to you, or you can have your refund deposited directly to your checking or savings account. Federal tax forms for 2012   With e-file, your refund will be issued in half the time as when filing on paper. Federal tax forms for 2012 Most refunds are issued within 3 weeks. Federal tax forms for 2012 If you choose Direct Deposit, you can receive your refund in as few as 10 days. Federal tax forms for 2012 Offset against debts. Federal tax forms for 2012   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state tax, a student loan, or child support. Federal tax forms for 2012 You will be notified if the refund you claimed has been offset against your debts. Federal tax forms for 2012 Refund inquiries. Federal tax forms for 2012   You can check the status of your refund if it has been at least 24 hours (4 weeks if you mailed a paper return) from the date you filed your return. Federal tax forms for 2012 Be sure to have a copy of your tax return available because you will need to know the filing status, the first social security number shown on the return, and the exact whole-dollar amount of the refund. Federal tax forms for 2012 To check on your refund, do one of the following. Federal tax forms for 2012 Go to IRS. Federal tax forms for 2012 gov and click on Where's My Refund. Federal tax forms for 2012 Call 1-800-829-4477 for automated refund information, and follow the recorded instructions. Federal tax forms for 2012 Call 1-800-829-1954 during the hours shown in your form instructions. Federal tax forms for 2012 Balance due. Federal tax forms for 2012   If you owe tax, you must pay it by April 15, 2014, to avoid late-payment penalties and interest. Federal tax forms for 2012 You can make your payment electronically by scheduling an electronic funds withdrawal from your checking or savings account or by credit card. Federal tax forms for 2012 Using an Authorized IRS e-file Provider Many tax professionals can electronically file paperless returns for their clients. Federal tax forms for 2012 You have two options. Federal tax forms for 2012 You can prepare your return, take it to an authorized IRS e-file provider, and have the provider transmit it electronically to the IRS. Federal tax forms for 2012 You can have an authorized IRS e-file provider prepare your return and transmit it for you electronically. Federal tax forms for 2012 You will be asked to complete Form 8879, IRS e-file Signature Authorization, to authorize the provider to enter your self-selected PIN on your return. Federal tax forms for 2012 Depending on the provider and the specific services requested, a fee may be charged. Federal tax forms for 2012 To find an authorized IRS e-file provider near you, go to IRS. Federal tax forms for 2012 gov or look for an “Authorized IRS e-file Provider” sign. Federal tax forms for 2012 Using Your Personal Computer A computer with Internet access is all you need to file your tax return using IRS e-file. Federal tax forms for 2012 When you use your personal computer, you can e-file your return from your home any time of the day or night. Federal tax forms for 2012 Sign your return electronically using a self-selected PIN to complete the process. Federal tax forms for 2012 There is no signature form to submit or Forms W-2 to send in. Federal tax forms for 2012 Free Internet filing options. Federal tax forms for 2012   More taxpayers can now prepare and e-file their individual income tax returns free using commercial tax preparation software accessible through IRS. Federal tax forms for 2012 gov or www. Federal tax forms for 2012 usa. Federal tax forms for 2012 gov. Federal tax forms for 2012 The IRS is partnering with the tax software industry to offer free preparation and filing services to a significant number of taxpayers. Federal tax forms for 2012 Security and privacy certificate programs will assure tax data is safe and secure. Federal tax forms for 2012 To see if you qualify for these services, visit the Return Preparation and Filing Options page at IRS. Federal tax forms for 2012 gov. Federal tax forms for 2012   If you cannot use the free services, you can buy tax preparation software at various electronics stores or computer and office supply stores. Federal tax forms for 2012 You can also download software from the Internet or prepare and file your return completely online by using tax preparation software available on the Internet. Federal tax forms for 2012 Filing Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. Federal tax forms for 2012 Others offer it for a fee. Federal tax forms for 2012 Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. Federal tax forms for 2012 Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. Federal tax forms for 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers, and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. Federal tax forms for 2012 Some locations offer free electronic filing. Federal tax forms for 2012 Table 1-1. Federal tax forms for 2012 Benefits of IRS e-file Accuracy • Your chance of getting an error notice from the IRS is significantly reduced. Federal tax forms for 2012 Security • Your privacy and security are assured. Federal tax forms for 2012 Electronic signatures • Create your own personal identification number (PIN) and file a completely paperless return through your tax preparation software or tax professional. Federal tax forms for 2012 There is nothing to mail. Federal tax forms for 2012 Proof of acceptance • You receive an electronic acknowledgment within 48 hours that the IRS has accepted your return for processing. Federal tax forms for 2012 Fast refunds • You get your refund faster with Direct Deposit—in as few as 10 days. Federal tax forms for 2012 Free Internet filing options • Use IRS. Federal tax forms for 2012 gov to access commercial tax preparation and e-file services available at no cost to eligible taxpayers. Federal tax forms for 2012 Electronic payment options • Convenient, safe, and secure electronic payment options are available. Federal tax forms for 2012 E-file and pay your taxes in a single step. Federal tax forms for 2012 Schedule an electronic funds withdrawal from your checking or savings account (up to and including April 15, 2014) or pay by credit card. Federal tax forms for 2012 Federal/State filing • Prepare and file your federal and state tax returns together and double the benefits you get from e-file. Federal tax forms for 2012 When Is My Tax Return Due? Form 1040 for calendar year 2013 is due by April 15, 2014. Federal tax forms for 2012 If you use a fiscal year (explained in chapter 2), your return is due by the 15th day of the 4th month after the end of your fiscal year. Federal tax forms for 2012 If you file late, you may have to pay penalties and interest. Federal tax forms for 2012 If you cannot file your return on time, use Form 4868, Application for Automatic Extension of Time To File U. Federal tax forms for 2012 S. Federal tax forms for 2012 Individual Income Tax Return, to request an automatic 6-month extension. Federal tax forms for 2012 For calendar year taxpayers, this will extend the tax filing due date until October 15. Federal tax forms for 2012 Filing an extension does not extend the time to pay your taxes, only the time to file the tax return. Federal tax forms for 2012 How Do I Pay Income Tax? Federal income tax is a pay-as-you-go tax. Federal tax forms for 2012 You must pay it as you earn or receive income during the year. Federal tax forms for 2012 An employee usually has income tax withheld from his or her pay. Federal tax forms for 2012 If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Federal tax forms for 2012 You generally have to make estimated tax payments if you expect to owe taxes, including self-employment tax (discussed later), of $1,000 or more when you file your return. Federal tax forms for 2012 Use Form 1040-ES to figure and pay the tax. Federal tax forms for 2012 If you do not have to make estimated tax payments, you can pay any tax due when you file your return. Federal tax forms for 2012 For more information on estimated tax, see Publication 505, Tax Withholding and Estimated Tax. Federal tax forms for 2012 What are my payment options?   You can pay your estimated tax electronically using various options. Federal tax forms for 2012 If you pay electronically, there is no need to mail in Form 1040-ES payment vouchers. Federal tax forms for 2012 These options include: Paying electronically through the Electronic Federal Tax Payment System (EFTPS). Federal tax forms for 2012 Paying by authorizing an electronic funds withdrawal when you file Form 1040 electronically. Federal tax forms for 2012 Paying by credit or debit card over the phone or by Internet. Federal tax forms for 2012 Other options include crediting an overpayment from your 2013 return to your 2014 estimated tax, or mailing a check or money order with a Form 1040-ES payment voucher. Federal tax forms for 2012 EFTPS    To enroll in EFTPS, go to www. Federal tax forms for 2012 eftps. Federal tax forms for 2012 gov or call 1-800-555-4477. Federal tax forms for 2012 When you request a new EIN and you will have a tax obligation, you are automatically enrolled in EFTPS. Federal tax forms for 2012 Benefits of EFTPS: The chance of an error in making your payments is reduced. Federal tax forms for 2012 You receive immediate confirmation of every transaction. Federal tax forms for 2012 Penalty for underpayment of tax. Federal tax forms for 2012   If you did not pay enough income tax and self-employment tax for 2013 by withholding or by making estimated tax payments, you may have to pay a penalty on the amount not paid. Federal tax forms for 2012 The IRS will figure the penalty for you and send you a bill. Federal tax forms for 2012 Or you can use Form 2210, Underpayment of Estimated Tax by Individuals, Estates, and Trusts, to see if you have to pay a penalty and to figure the penalty amount. Federal tax forms for 2012 For more information, see Publication 505. Federal tax forms for 2012 Self-Employment (SE) Tax Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. Federal tax forms for 2012 It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. Federal tax forms for 2012 If you earned income as a statutory employee, you do not pay SE tax on that income. Federal tax forms for 2012 Social security coverage. Federal tax forms for 2012   Social security benefits are available to self-employed persons just as they are to wage earners. Federal tax forms for 2012 Your payments of SE tax contribute to your coverage under the social security system. Federal tax forms for 2012 Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. Federal tax forms for 2012 By not reporting all of your self-employment income, you could cause your social security benefits to be lower when you retire. Federal tax forms for 2012 How to become insured under social security. Federal tax forms for 2012   You must be insured under the social security system before you begin receiving social security benefits. Federal tax forms for 2012 You are insured if you have the required number of credits (also called quarters of coverage), discussed next. Federal tax forms for 2012 Earning credits in 2013 and 2014. Federal tax forms for 2012   For 2013, you received one credit, up to a maximum of four credits, for each $1,160 ($1,200 for 2014) of income subject to social security taxes. Federal tax forms for 2012 Therefore, for 2013, if you had income (self-employment and wages) of $4,640 that was subject to social security taxes, you receive four credits ($4,640 ÷ $1,160). Federal tax forms for 2012   For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office. Federal tax forms for 2012    Making false statements to get or to increase social security benefits may subject you to penalties. Federal tax forms for 2012 The Social Security Administration (SSA) time limit for posting self-employment income. Federal tax forms for 2012   Generally, the SSA will give you credit only for self-employment income reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. Federal tax forms for 2012 If you file your tax return or report a change in your self-employment income after this time limit, the SSA may change its records, but only to remove or reduce the amount. Federal tax forms for 2012 The SSA will not change its records to increase your self-employment income. Federal tax forms for 2012 Who must pay self-employment tax. Federal tax forms for 2012   You must pay SE tax and file Schedule SE (Form 1040) if either of the following applies. Federal tax forms for 2012 Your net earnings from self-employment (excluding church employee income) were $400 or more. Federal tax forms for 2012 You had church employee income of $108. Federal tax forms for 2012 28 or more. Federal tax forms for 2012 The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. Federal tax forms for 2012 SE tax rate. Federal tax forms for 2012   For 2013, the SE tax rate on net earnings is 15. Federal tax forms for 2012 3% (12. Federal tax forms for 2012 4% social security tax plus 2. Federal tax forms for 2012 9% Medicare tax). Federal tax forms for 2012 Maximum earnings subject to SE tax. Federal tax forms for 2012   Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. Federal tax forms for 2012 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. Federal tax forms for 2012   All your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. Federal tax forms for 2012 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. Federal tax forms for 2012   If wages and tips you receive as an employee are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. Federal tax forms for 2012 4% social security part of the SE tax on any of your net earnings. Federal tax forms for 2012 However, you must pay the 2. Federal tax forms for 2012 9% Medicare part of the SE tax on all your net earnings. Federal tax forms for 2012 Deduct one-half of your SE tax as an adjustment to income on line 27 of Form 1040. Federal tax forms for 2012   More information. Federal tax forms for 2012   For information on methods of calculating SE tax, see Chapter 10, Self-Employment Tax. Federal tax forms for 2012 Table 1-2. Federal tax forms for 2012 Which Forms Must I File? IF you are liable for: THEN use Form: DUE by:1 Income tax 1040 and Schedule C or C-EZ2 15th day of 4th month after end of  tax year. Federal tax forms for 2012 Self-employment tax Schedule SE File with Form 1040. Federal tax forms for 2012 Estimated tax 1040-ES 15th day of 4th, 6th, and 9th months of tax year, and 15th day of 1st month after the end of tax year. Federal tax forms for 2012 Social security and Medicare taxes and income tax withholding 941 or 944 April 30, July 31, October 31, and January 313. Federal tax forms for 2012     See Publication 15. Federal tax forms for 2012 Providing information on social security and Medicare taxes and income tax withholding W-2 (to employee)  W-2 and W-3 (to the Social Security Administration) January 313. Federal tax forms for 2012   Last day of February (March 31 if filing electronically)3. Federal tax forms for 2012 Federal unemployment (FUTA) tax 940 January 313. Federal tax forms for 2012     April 30, July 31, October 31, and January 31, but only if the liability for unpaid tax is more than $500. Federal tax forms for 2012 Filing information returns for payments to nonemployees and transactions with other persons See Information Returns Forms 1099 – to the recipient by January 31 and to the IRS by February 28 (March 31 if filing electronically). Federal tax forms for 2012     Other forms – see the General Instructions for Certain Information Returns. Federal tax forms for 2012 Excise tax See Excise Taxes See the instructions to the forms. Federal tax forms for 2012 1 If a due date falls on a Saturday, Sunday, or legal holiday, file by the next day that is not a Saturday, Sunday, or legal holiday. Federal tax forms for 2012 For more information, see Publication 509, Tax Calendars. Federal tax forms for 2012 2 File a separate schedule for each business. Federal tax forms for 2012 3 See the form instructions if you go out of business, change the form of your business, or stop paying wages. Federal tax forms for 2012     Employment Taxes If you have employees, you will need to file forms to report employment taxes. Federal tax forms for 2012 Employment taxes include the following items. Federal tax forms for 2012 Social security and Medicare taxes. Federal tax forms for 2012 Federal income tax withholding. Federal tax forms for 2012 Federal unemployment (FUTA) tax. Federal tax forms for 2012 For more information, see Publication 15 (Circular E), Employer's Tax Guide. Federal tax forms for 2012 That publication explains your tax responsibilities as an employer. Federal tax forms for 2012 To help you determine whether the people working for you are your employees, see Publication 15-A, Employer's Supplemental Tax Guide. Federal tax forms for 2012 That publication has information to help you determine whether an individual is an independent contractor or an employee. Federal tax forms for 2012 If you incorrectly classify an employee as an independent contractor, you may be held liable for employment taxes for that worker plus a penalty. Federal tax forms for 2012 An independent contractor is someone who is self-employed. Federal tax forms for 2012 You do not generally have to withhold or pay any taxes on payments made to an independent contractor. Federal tax forms for 2012 Excise Taxes This section identifies some of the excise taxes you may have to pay and the forms you have to file if you do any of the following. Federal tax forms for 2012 Manufacture or sell certain products. Federal tax forms for 2012 Operate certain kinds of businesses. Federal tax forms for 2012 Use various kinds of equipment, facilities, or products. Federal tax forms for 2012 Receive payment for certain services. Federal tax forms for 2012 For more information on excise taxes, see Publication 510, Excise Taxes. Federal tax forms for 2012 Form 720. Federal tax forms for 2012   The federal excise taxes reported on Form 720, Quarterly Federal Excise Tax Return, consist of several broad categories of taxes, including the following. Federal tax forms for 2012 Environmental taxes on the sale or use of ozone-depleting chemicals and imported products containing or manufactured with these chemicals. Federal tax forms for 2012 Communications and air transportation taxes. Federal tax forms for 2012 Fuel taxes. Federal tax forms for 2012 Tax on the first retail sale of heavy trucks, trailers, and tractors. Federal tax forms for 2012 Manufacturers taxes on the sale or use of a variety of different articles. Federal tax forms for 2012 Tax on indoor tanning services. Federal tax forms for 2012 Form 2290. Federal tax forms for 2012   There is a federal excise tax on the use of certain trucks, truck tractors, and buses on public highways. Federal tax forms for 2012 The tax applies to vehicles having a taxable gross weight of 55,000 pounds or more. Federal tax forms for 2012 Report the tax on Form 2290, Heavy Highway Vehicle Use Tax Return. Federal tax forms for 2012 For more information, see the Instructions for Form 2290. Federal tax forms for 2012 Depositing excise taxes. Federal tax forms for 2012   If you have to file a quarterly excise tax return on Form 720, you may have to deposit your excise taxes before the return is due. Federal tax forms for 2012 For details on depositing excise taxes, see the Instructions for Form 720. Federal tax forms for 2012 Information Returns If you make or receive payments in your business, you may have to report them to the IRS on information returns. Federal tax forms for 2012 The IRS compares the payments shown on the information returns with each person's income tax return to see if the payments were included in income. Federal tax forms for 2012 You must give a copy of each information return you are required to file to the recipient or payer. Federal tax forms for 2012 In addition to the forms described below, you may have to use other returns to report certain kinds of payments or transactions. Federal tax forms for 2012 For more details on information returns and when you have to file them, see the General Instructions for Certain Information Returns. Federal tax forms for 2012 Form 1099-MISC. Federal tax forms for 2012   Use Form 1099-MISC, Miscellaneous Income, to report certain payments you make in your business. Federal tax forms for 2012 These payments include the following items. Federal tax forms for 2012 Payments of $600 or more for services performed for your business by people not treated as your employees, such as fees to subcontractors, attorneys, accountants, or directors. Federal tax forms for 2012 Rent payments of $600 or more, other than rents paid to real estate agents. Federal tax forms for 2012 Prizes and awards of $600 or more that are not for services, such as winnings on TV or radio shows. Federal tax forms for 2012 Royalty payments of $10 or more. Federal tax forms for 2012 Payments to certain crew members by operators of fishing boats. Federal tax forms for 2012 You also use Form 1099-MISC to report your sales of $5,000 or more of consumer goods to a person for resale anywhere other than in a permanent retail establishment. Federal tax forms for 2012 Form W-2. Federal tax forms for 2012   You must file Form W-2, Wage and Tax Statement, to report payments to your employees, such as wages, tips, and other compensation, withheld income, social security, and Medicare taxes. Federal tax forms for 2012 You can file Form W-2 online. Federal tax forms for 2012 For more information about Form W-2, see the General Instructions for Forms W-2 and W-3. Federal tax forms for 2012 Penalties. Federal tax forms for 2012   The law provides for the following penalties if you do not file Form 1099-MISC or Form W-2 or do not correctly report the information. Federal tax forms for 2012 For more information, see the General Instructions for Certain Information Returns. Federal tax forms for 2012 Failure to file information returns. Federal tax forms for 2012 This penalty applies if you do not file information returns by the due date, do not include all required information, or report incorrect information. Federal tax forms for 2012 Failure to furnish correct payee statements. Federal tax forms for 2012 This penalty applies if you do not furnish a required statement to a payee by the required date, do not include all required information, or report incorrect information. Federal tax forms for 2012 Waiver of penalties. Federal tax forms for 2012   These penalties will not apply if you can show that the failure was due to reasonable cause and not willful neglect. Federal tax forms for 2012   In addition, there is no penalty for failure to include all required information, or for including incorrect information, on a de minimis (small) number of information returns if you correct the errors by August 1 of the year the returns are due. Federal tax forms for 2012 (A de minimis number of returns is the greater of 10 or ½ of 1% of the total number of returns you are required to file for the year. Federal tax forms for 2012 ) Form 8300. Federal tax forms for 2012   You must file Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, if you receive more than $10,000 in cash in one transaction, or two or more related business transactions. Federal tax forms for 2012 Cash includes U. Federal tax forms for 2012 S. Federal tax forms for 2012 and foreign coin and currency. Federal tax forms for 2012 It also includes certain monetary instruments such as cashier's and traveler's checks and money orders. Federal tax forms for 2012 Cash does not include a check drawn on an individual's personal account (personal check). Federal tax forms for 2012 For more information, see Publication 1544, Reporting Cash Payments of Over $10,000 (Received in a Trade or Business). Federal tax forms for 2012 Penalties. Federal tax forms for 2012   There are civil and criminal penalties, including up to 5 years in prison, for not filing Form 8300, filing (or causing the filing of) a false or fraudulent Form 8300, or structuring a transaction to evade reporting requirements. Federal tax forms for 2012 Table 1-3. Federal tax forms for 2012 Going Out of Business Checklists (Note. Federal tax forms for 2012 The following checklists highlight the typical final forms and schedules you may need to file if you ever go out of business. Federal tax forms for 2012 For more information, see the instructions for the listed forms. Federal tax forms for 2012 ) IF you are liable for:   THEN you may need to: Income tax □ File Schedule C or C-EZ with your Form 1040 for the year in which you go out of business. Federal tax forms for 2012   □ File Form 4797 with your Form 1040 for each year in which you sell or exchange property used in your business or in which the business use of certain section 179 or listed property drops to 50% or less. Federal tax forms for 2012   □ File Form 8594 with your Form 1040 if you sold your business. Federal tax forms for 2012 Self-employment tax □ File Schedule SE with your Form 1040 for the year in which you go out of business. Federal tax forms for 2012 Employment taxes □ File Form 941 (or Form 944) for the calendar quarter in which you make final wage payments. Federal tax forms for 2012 Note. Federal tax forms for 2012 Do not forget to check the box and enter the date final wages were paid on line 15 of Form 941 or line 14 of Form 944. Federal tax forms for 2012   □ File Form 940 for the calendar year in which final wages were paid. Federal tax forms for 2012 Note. Federal tax forms for 2012 Do not forget to check box d, Final: Business closed or stopped paying wages, under Type of Return. Federal tax forms for 2012 Information returns □ Provide Forms W-2 to your employees for the calendar year in which you make final wage payments. Federal tax forms for 2012 Note. Federal tax forms for 2012 These forms are generally due by the due date of your final Form 941 or Form 944. Federal tax forms for 2012   □ File Form W-3 to file Forms W-2. Federal tax forms for 2012 Note. Federal tax forms for 2012 These forms are generally due within 1 month after the due date of your final Form 941 or Form 944. Federal tax forms for 2012   □ Provide Forms 1099-MISC to each person to whom you have paid at least $600 for services (including parts and materials) during the calendar year in which you go out of business. Federal tax forms for 2012   □ File Form 1096 to file Forms 1099-MISC. Federal tax forms for 2012 Prev  Up  Next   Home   More Online Publications