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File 2012 Income Tax

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File 2012 Income Tax

File 2012 income tax 2. File 2012 income tax   Filing Requirements and Required Disclosures Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Annual Information ReturnsSupporting Organization Annual Information Return Unrelated Business Income Tax ReturnEstimated tax. File 2012 income tax Employment Tax ReturnsException. File 2012 income tax FUTA tax exception. File 2012 income tax FICA tax exemption election. File 2012 income tax Revoking the election. File 2012 income tax Definitions. File 2012 income tax Effect on employees. File 2012 income tax Political Organization Income Tax ReturnExempt function. File 2012 income tax Political organization taxable income. File 2012 income tax Separate fund. File 2012 income tax Failure to file. File 2012 income tax Failure to pay on time. File 2012 income tax Reporting Requirements for a Political OrganizationForm 8871 Form 8872 Donee Information ReturnCharitable deduction property. File 2012 income tax Publicly traded securities. File 2012 income tax Exceptions. File 2012 income tax Form 8283. File 2012 income tax Information Provided to DonorsDisclosure of Quid Pro Quo Contributions Acknowledgment of Charitable Contributions of $250 or More Acknowledgment of Vehicle Contribution Qualified Intellectual Property Report of Cash Received Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting FormsAnnual Information Return Public Inspection of Exemption Application Political Organization Reporting Forms Required DisclosuresSolicitation of Nondeductible Contributions Sales of Information or Services Available Free From Government Dues Used for Lobbying or Political Activities Prohibited Tax Shelter Transactions Miscellaneous RulesOrganizational Changes and Exempt Status Introduction Most exempt organizations (including private foundations) must file various returns and reports at some time during (or following the close of) their accounting period. File 2012 income tax Topics - This chapter discusses: Annual information returns Unrelated business income tax return Employment tax returns Political organization income tax return Reporting requirements for a political organization Donee information return Information provided to donors Report of cash received Public inspection of exemption applications, annual returns, and political organizations reporting forms Required disclosures Miscellaneous rules Useful Items - You may want to see: Publication 15 Circular E, Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 598 Tax on Unrelated Business Income of Exempt Organizations Form (and Instructions) 941 Employer's Quarterly Federal Tax Return 990 Return of Organization Exempt From Income Tax 990-EZ Short Form Return of Organization Exempt From Income Tax Schedule A (Form 990 or 990-EZ) Public Charity Status and Public Support Schedule B (Form 990, 990-EZ, or 990-PF) Schedule of Contributors Schedule C (Form 990 or 990-EZ) Political Campaign and Lobbying Activities Schedule D (Form 990) Supplemental Financial Statements Schedule E (Form 990 or 990-EZ) Schools Schedule F (Form 990) Statement of Activities Outside the United States Schedule G (Form 990 or 990-EZ) Supplemental Information Regarding Fundraising or Gaming Activities Schedule H (Form 990) Hospitals Schedule I (Form 990) Grants and Other Assistance to Organizations, Governments, and Individuals in the United States Schedule J (Form 990) Compensation Information Schedule K (Form 990) Supplemental Information on Tax-Exempt Bonds Schedule L (Form 990 or 990-EZ) Transactions With Interested Persons Schedule M (Form 990) Noncash Contributions Schedule N (Form 990 or 990-EZ) Liquidation, Termination, Dissolution, or Significant Disposition of Assets Schedule O (Form 990 or 990-EZ) Supplemental Information to Form 990 Schedule R (Form 990) Related Organizations and Unrelated Partnerships 990-PF Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation 990-BL Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons 990-T Exempt Organization Business Income Tax Return 990-W Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations 1120-POL U. File 2012 income tax S. File 2012 income tax Income Tax Return for Certain Political Organizations 4720 Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code 5768 Election/Revocation of Election by an Eligible Section 501(c)(3) Organization To Make Expenditures To Influence Legislation 6069 Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction 7004 Application for Automatic Extension of Time to File Certain Business Income Tax, Information, and Other Returns 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption from Employer Social Security and Medicare Taxes 8282 Donee Information Return 8300 Report of Cash Payments Over $10,000 Received in a Trade or Business 8453-X Political Organization Declaration for Electronic Filing of Notice of Section 527 Status 8822-B Change of Address-Business 8868 Application for Extension of Time to File an Exempt Organization Return 8870 Information Return for Transfers Associated with Certain Personal Benefits Contracts 8871 Political Organization Notice of Section 527 Status 8872 Political Organization Report of Contributions and Expenditures 8886-T Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction 8899 Notice of Income from Donated Intellectual Property 8940 Request for Miscellaneous Determination See chapter 6 for information about getting these publications and forms. File 2012 income tax Annual Information Returns Every organization exempt from federal income tax under section 501(a) must file an Annual Exempt Organization Return except: A church, an interchurch organization of local units of a church, a convention or association of churches, An integrated auxiliary of a church, A church-affiliated organization that is exclusively engaged in managing funds or maintaining retirement programs, A school below college level affiliated with a church or operated by a religious order, Church-affiliated mission societies if more than half of their activities are conducted in, or are directed at persons in, foreign countries, An exclusively religious activity of any religious order, A state institution, the income of which is excluded from gross income under section 115, A corporation described in section 501(c)(1) that is organized under an Act of Congress, an instrumentality of the United States, and is exempt from Federal income taxes, A stock bonus, pension, or profit-sharing trust that qualifies under section 401 (required to file Form 5500, Annual Return/Report of Employee Benefit Plan), A religious or apostolic organization described in section 501(d) (required to file Form 1065, U. File 2012 income tax S. File 2012 income tax Return of Partnership Income), A governmental unit or an affiliate of a governmental unit that meets the requirements of Revenue Procedure 95-48, 1995-2 C. File 2012 income tax B. File 2012 income tax 418, www. File 2012 income tax irs. File 2012 income tax gov/pub/irs-tege/rp1995-48. File 2012 income tax pdf, A private foundation described in section 501(c)(3) and exempt under section 501(a) (required to file Form 990-PF, Return of Private Foundation), A political organization that is a state or local committee of a political party, a political committee of a state or local candidate, a caucus or association of state or local officials, or required to report under the Federal Election Campaign Act of 1971 as a political committee, An exempt organization (other than a private foundation) that normally has annual gross receipts of $50,000 or less, or A foreign organization, or an organization located in a U. File 2012 income tax S. File 2012 income tax possession, that normally has annual gross receipts from sources within the United States of $50,000 or less. File 2012 income tax Supporting Organization Annual Information Return For tax years ending after August 17, 2006, all section 509(a)(3) supporting organizations are required to file Form 990 or 990-EZ with the IRS regardless of the organization's gross receipts, unless it qualifies as one of the following: An integrated auxiliary of a church; The exclusively religious activities of a religious order; or An organization, the gross receipts of which are normally not more than $5,000, that supports a section 509(a)(3) religious order. File 2012 income tax If the organization is described in item (3) above, then it must submit Form 990-N (e-Postcard) unless it voluntarily files Form 990 or 990-EZ. File 2012 income tax On its annual information return, at Part I, Schedule A (Form 990 or 990-EZ) a supporting organization must: List the section 509(a)(3) organizations to which it provides support, Indicate whether it is a Type I, Type II, or Type III supporting organization, and Certify that the organization is not controlled directly or indirectly by disqualified persons (other than by foundation managers and other than one or more publicly supported organizations). File 2012 income tax Annual Electronic Filing Requirement for Small Tax-Exempt Organizations Small tax-exempt organizations with annual gross receipts normally $50,000 or less must submit Form 990-N, Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or 990-EZ, with the IRS each year, if they choose not to file a Form 990 or 990-EZ. File 2012 income tax Form 990-N requires the following information: The organization's legal name, and mailing address; Any name under which it operates and does business; Its Internet website address (if any); Its taxpayer identification number; The name and address of a principal officer; Organization's annual tax period; Verification that the organization's annual gross receipts are normally $50,000 or less; and Notification if the organization has terminated. File 2012 income tax Form 990-N is due by the 15th day of the fifth month after the close of the tax year. File 2012 income tax For tax years beginning after December 31, 2006, any organization that fails to meet its annual reporting requirement for 3 consecutive years will automatically lose its tax-exempt status. File 2012 income tax To regain its exempt status an organization will have to reapply for recognition as a tax-exempt organization. File 2012 income tax Exceptions. File 2012 income tax   This filing requirement does not apply to: Churches, their integrated auxiliaries, and conventions or associations of churches; Organizations that are included in a group return; Private foundations required to file Form 990-PF; and Section 509(a)(3) supporting organizations required to file Form 990 or Form 990-EZ. File 2012 income tax Forms 990 and 990-EZ Exempt organizations, other than private foundations, must file their annual information returns on Form 990 or 990-EZ, unless excepted from filing or allowed to submit Form 990-N, described earlier. File 2012 income tax Generally, political organizations with gross receipts of $25,000 ($100,000 for a qualified state or local political organization (QSLPO)) or more for the tax year are required to file Form 990 or 990-EZ unless specifically excepted from filing the annual return. File 2012 income tax The following political organizations are not required to file Form 990 or Form 990-EZ. File 2012 income tax A state or local committee of a political party. File 2012 income tax A political committee of a state or local candidate. File 2012 income tax A caucus or association of state or local officials. File 2012 income tax A political organization that is required to report as a political committee under the Federal Election Campaign Act. File 2012 income tax A 501(c) organization that has expenditures for influencing or attempting to influence the selection, nomination, election, or appointment of any individual for a federal, state, or local public office. File 2012 income tax Form 990-EZ. File 2012 income tax   This is a shortened version of Form 990. File 2012 income tax It is designed for use by small exempt organizations and nonexempt charitable trusts. File 2012 income tax   Beginning in tax year 2010, an organization can file either Form 990 or 990-EZ if it meets the following: Its gross receipts during the year are less than $200,000. File 2012 income tax Its total assets (line 25, column (B) of Form 990-EZ) at the end of the year are less than $500,000. File 2012 income tax If your organization does not meet either of these conditions, you cannot file Form 990-EZ. File 2012 income tax Instead you must file Form 990. File 2012 income tax Group return. File 2012 income tax   A group return on Form 990 may be filed by a central, parent, or like organization for two or more local organizations, none of which is a private foundation. File 2012 income tax This return is in addition to the central organization's separate annual return if it must file a return. File 2012 income tax It cannot be included in the group return. File 2012 income tax See the instructions for Form 990 for the conditions under which this procedure may be used. File 2012 income tax    In any year that an organization is properly included as a subordinate organization on a group return, it should not file its own Form 990. File 2012 income tax Schedule A (Form 990 or 990-EZ). File 2012 income tax   Organizations, other than private foundations, that are described in section 501(c)(3) and that are otherwise required to file Form 990 or 990-EZ must also complete Schedule A of that form. File 2012 income tax Schedule B (Form 990, Form 990-EZ, or 990-PF). File 2012 income tax   Organizations that file Form 990 or 990-EZ use this schedule to provide required information regarding their contributors. File 2012 income tax Schedule O (Form 990). File 2012 income tax   Organizations that file Form 990 must use this schedule to provide required additional information or if additional space is needed. File 2012 income tax   Other schedules may be required to be filed with Form 990 or 990-EZ. File 2012 income tax See the instructions for Form 990 or the instructions for Form 990-EZ for more information. File 2012 income tax Report significant new or changed program services and changes to organizational documents. File 2012 income tax    An organization should report new significant program services or significant changes in how it conducts program services, and significant changes to its organizational documents, on its Form 990 rather than in a letter to EO Determinations. File 2012 income tax EO Determinations no longer issues letters confirming the tax-exempt status of organizations that report new services or significant changes, or changes to organizational documents. File 2012 income tax See Miscellaneous Rules, Organization Changes and Exempt Status, later. File 2012 income tax Form 990-PF All private foundations exempt under section 501(c)(3) must file Form 990-PF. File 2012 income tax These organizations are discussed in chapter 3. File 2012 income tax Electronic Filing You may be required to file Form 990, Form 990-EZ, or Form 990-PF, and related forms, schedules, and attachments electronically. File 2012 income tax If an organization is required to file a return electronically but does not, the organization is considered to have not filed its return. File 2012 income tax See Regulations section 301. File 2012 income tax 6033-4 for more information. File 2012 income tax The IRS may waive the requirement to file electronically in cases of undue hardship. File 2012 income tax For information on filing a waiver, see Notice 2010-13, 2010-4 I. File 2012 income tax R. File 2012 income tax B. File 2012 income tax 327, available at www. File 2012 income tax irs. File 2012 income tax gov/ir/2010-04_IRSB/ar14. File 2012 income tax html. File 2012 income tax Form 990. File 2012 income tax   An organization is required to file Form 990 electronically if it files at least 250 returns during the calendar year and has total assets of $10 million or more at the end of the tax year. File 2012 income tax Form 990-PF. File 2012 income tax   An organization is required to file Form 990-PF electronically if it files at least 250 returns during the calendar year. File 2012 income tax Due Date Forms 990, 990-EZ, or 990-PF must be filed by the 15th day of the fifth month after the end of your organization's accounting period. File 2012 income tax Thus, for a calendar year taxpayer, Forms 990, 990-EZ, or 990-PF is due May 15 of the following year. File 2012 income tax Extension of time to file. File 2012 income tax   Use Form 8868 to request an automatic 3-month extension of time to file Forms 990, 990-EZ, or 990-PF and also to apply for an additional (not automatic) 3-month extension if needed. File 2012 income tax   Do not apply for both the automatic 3-month extension and the additional 3-month extension at the same time. File 2012 income tax For more information, see Form 8868 and its instructions. File 2012 income tax   When filing Form 8868 for an automatic 3-month extension, neither a signature, nor an explanation is required. File 2012 income tax However, when filing Form 8868 for an additional 3-month extension, both a signature and an explanation are required. File 2012 income tax Application for exemption pending. File 2012 income tax   An organization that claims to be exempt under section 501(a) but has not established its exempt status by the due date for filing an information return must complete and file Form 990, 990-EZ, 990–N or 990-PF (if it considers itself a private foundation), unless the organization is exempt from Form 990-series filing requirements. File 2012 income tax If the organization's application is pending with the IRS, it must so indicate on Forms 990, 990-EZ, or 990-PF (whichever applies) by checking the application pending block at the top of page 1 of the return. File 2012 income tax For more information on the filing requirements, see the Instructions for Forms 990, 990-EZ, and 990-PF. File 2012 income tax State reporting requirements. File 2012 income tax   Copies of Forms 990, 990-EZ, or 990-PF may be used to satisfy state reporting requirements. File 2012 income tax See the instructions for those forms. File 2012 income tax Form 8870. File 2012 income tax   Organizations that filed a Form 990, 990-EZ, or 990-PF, and paid premiums or received transfers on certain life insurance, annuity, and endowment contracts (personal benefit contracts), must file Form 8870. File 2012 income tax For more information, see Form 8870 and the instructions for that form. File 2012 income tax Automatic Revocation If the organization fails to file a Form 990, 990-EZ, or 990-PF, or fails to submit a Form 990-N, as required, for 3 consecutive years, it will automatically lose its tax-exempt status by operation of law. File 2012 income tax The list of organizations whose tax-exempt status has been automatically revoked is available on IRS. File 2012 income tax gov. File 2012 income tax This list (Auto-Revocation List) may be viewed and searched on Exempt Organizations Select Check. File 2012 income tax The Auto-Revocation List includes each organization's name, Employer Identification Number (EIN) and last known address. File 2012 income tax It also includes the effective date of the automatic revocation and the date it was posted to the list. File 2012 income tax The IRS updates the list monthly to include additional organizations that lose their tax-exempt status. File 2012 income tax Tax Effect of Loss of Tax-Exempt Status If your organization’s tax-exempt status is automatically revoked, you may be required to file one of the following federal income tax returns and pay any applicable income taxes: Form 1120, U. File 2012 income tax S. File 2012 income tax Corporation Income Tax Return, due by the 15th day of the 3rd month after the end of your organization’s tax year, or Form 1041, U. File 2012 income tax S. File 2012 income tax Income Tax Return for Estates and Trusts, due by the 15th day of the 4th month after the end of your organization’s tax year. File 2012 income tax In addition, a section 501(c)(3) organization that loses its tax-exempt status cannot receive tax-deductible contributions and will not be identified in the IRS Business Master File extract as eligible to received tax-deductible contributions, or be included in Exempt Organizations Select Check (Pub 78 database). File 2012 income tax An organization whose exemption was automatically revoked must apply for tax exemption in order to regain its tax exemption (even if it was not originally required to apply). File 2012 income tax In some situations, an organization may be able to obtain exemption retroactive to its date of revocation. File 2012 income tax For more information about automatic revocation, go to IRS. File 2012 income tax gov and select Charities & Non-Profits and then select Revoked? Reinstated? Learn More. File 2012 income tax Penalties Penalties for failure to file. File 2012 income tax   Generally, an exempt organization that fails to file a required return must pay a penalty of $20 a day for each day the failure continues. File 2012 income tax The same penalty will apply if the organization does not give all the information required on the return or does not give the correct information. File 2012 income tax Maximum penalty. File 2012 income tax   The maximum penalty for any one return is the smaller of $10,000 or 5% of the organization's gross receipts for the year. File 2012 income tax Organization with gross receipts over $1 million. File 2012 income tax   For an organization that has gross receipts of over $1 million for the year, the penalty is $100 a day up to a maximum of $50,000. File 2012 income tax Managers. File 2012 income tax   If the organization is subject to this penalty, the IRS may specify a date by which the return or correct information must be supplied by the organization. File 2012 income tax Failure to comply with this demand will result in a penalty imposed upon the manager of the organization, or upon any other person responsible for filing a correct return. File 2012 income tax The penalty is $10 a day for each day that a return is not filed after the period given for filing. File 2012 income tax The maximum penalty imposed on all persons with respect to any one return is $5,000. File 2012 income tax Exception for reasonable cause. File 2012 income tax   No penalty will be imposed if reasonable cause for failure to file timely can be shown. File 2012 income tax Unrelated Business Income Tax Return Even though your organization is recognized as tax exempt, it still may be liable for tax on its unrelated business income. File 2012 income tax Unrelated business income is income from a trade or business, regularly carried on, that is not substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. File 2012 income tax If your organization has $1,000 or more of unrelated business income, you must file Form 990-T in addition to your required annual information return. File 2012 income tax Estimated tax. File 2012 income tax   Quarterly estimated tax payments are due if your organization expects to owe $500 or more in tax including unrelated business income. File 2012 income tax Use Form 990-W to figure your organization's estimated tax payments. File 2012 income tax Travel tour programs. File 2012 income tax   Travel tour activities that are a trade or business are an unrelated trade or business if the activities are not substantially related to the purpose to which tax exemption was granted to the organization. File 2012 income tax   Whether travel tour activities conducted by an organization are substantially related to the organization's tax exempt purpose is determined by looking at all the relevant facts and circumstances, including, but not limited to, how a travel tour is developed, promoted, and operated. File 2012 income tax Example. File 2012 income tax ABC, a university alumni association, is tax exempt as an educational organization under section 501(c)(3). File 2012 income tax As part of its activities, ABC operates a travel tour program. File 2012 income tax The program is open to all current members of ABC and their guests. File 2012 income tax ABC works with travel agents to schedule approximately ten tours annually to various destinations around the world. File 2012 income tax Members of ABC pay $1,000 to XYZ Travel Agency to participate in a tour. File 2012 income tax XYZ pays ABC a per person fee for each participant. File 2012 income tax Although the literature advertising the tours encourages ABC members to continue their lifelong learning by joining the tours, and a faculty member of ABC's related university frequently joins the tour as a guest of the alumni association, none of the tours include any scheduled instruction or curriculum related to the destinations being visited. File 2012 income tax The travel tours made available to ABC's members do not contribute importantly to the accomplishment of ABC's educational purpose. File 2012 income tax Rather, ABC's program is designed to generate revenues for ABC by regularly offering its members travel services. File 2012 income tax Therefore, ABC's tour program is an unrelated trade or business. File 2012 income tax For additional information on unrelated business income, see Publication 598 and the Instructions for Form 990-T. File 2012 income tax Employment Tax Returns Every employer, including an organization exempt from federal income tax, who pays wages to employees is responsible for withholding, depositing, paying, and reporting federal income tax, social security and Medicare (FICA) taxes, and federal unemployment tax (FUTA), unless that employer is specifically excepted by law from those requirements, or if the taxes clearly do not apply. File 2012 income tax For more information, obtain a copy of Publication 15, which summarizes the responsibilities of an employer, Publication 15-A, Publication 15-B, and Form 941. File 2012 income tax Small Business Health Care Tax Credit. File 2012 income tax   If your small tax-exempt organization provides health care coverage for your workers you may qualify for the small business health care tax credit. File 2012 income tax Go to IRS. File 2012 income tax gov and select Affordable Care Act Tax Provisions for more details. File 2012 income tax See Small Business Health Care Tax Credit at www. File 2012 income tax irs. File 2012 income tax gov/newsroom/article/0,,id=223666,00. File 2012 income tax html. File 2012 income tax Expanded Work Opportunity Tax Credit Available for Hiring Qualified Veterans. File 2012 income tax   The VOW to Hire Heroes Act of 2011 made changes to the Work Opportunity Tax Credit (WOTC). File 2012 income tax The Act added two new categories to the existing qualified veteran targeted group and made the WOTC available to certain tax-exempt employers as a credit against the employer's share of social security tax. File 2012 income tax The Act allows employers to claim the WOTC for veterans certified as qualified veterans and who begin work before January 1, 2013. File 2012 income tax This tax credit was extended through December 31, 2013, under the American Taxpayer Relief Act, passed on January 1, 2013. File 2012 income tax   The credit can be as high as $6,240 for qualified tax-exempt organizations. File 2012 income tax The amount of the credit depends on a number of factors, including the length of the veteran’s unemployment before hire, the number of hours the veteran works, and the veteran’s first-year wages. File 2012 income tax The amount of the credit for qualified tax-exempt organizations may not exceed the organization's employer social security tax for the period for which the credit is claimed. File 2012 income tax   All employers must obtain certification that an individual is a member of the targeted group, before the employer may claim the credit. File 2012 income tax The process for certifying veterans for this credit is the same for all employers. File 2012 income tax For more information, see Form 8850, Pre-Screening Notice and Certification Request for the Work Opportunity Credit and the instructions to Form 8850. File 2012 income tax Notice 2012-13, 2012-9 I. File 2012 income tax R. File 2012 income tax B. File 2012 income tax 421, also provides additional guidance on submission Form 8850. File 2012 income tax   Organizations described in section 501(c) and exempt from taxation under section 501(a) may claim the credit for qualified veterans who begin work on or after Nov. File 2012 income tax 22, 2011, and before January 1, 2013. File 2012 income tax After the required certification is secured, tax-exempt employers claim the credit against the employer social security tax by separately filing Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans, Form 5884-C. File 2012 income tax File Form 5884-C after filing the related employment tax return for the employment tax period for which the credit is claimed. File 2012 income tax It is recommended that qualified tax-exempt employers do not reduce their required deposits in anticipation of any credit as the forms are processed separately. File 2012 income tax In addition to Form 5884-C and its instructions, tax-exempt employers should see Notice 2012-13 and the Frequently Asked Questions & Answers for more details for claiming the credit. File 2012 income tax Trust fund recovery penalty. File 2012 income tax   If any person required to collect, truthfully account for, and pay over any of these taxes willfully fails to satisfy any of these requirements or willfully tries in any way to evade or defeat any of them, that person will be subject to a penalty. File 2012 income tax The penalty is equal to the tax evaded, not collected, or not accounted for and paid over. File 2012 income tax The term person includes: An officer or employee of a corporation, or A member or employee of a partnership. File 2012 income tax Exception. File 2012 income tax   The penalty is not imposed on any unpaid volunteer director or member of a board of trustees of an exempt organization if the unpaid volunteer serves solely in an honorary capacity, does not participate in the day-to-day or financial operations of the organization, and does not have actual knowledge of the failure on which the penalty is imposed. File 2012 income tax   This exception does not apply if it results in no one being liable for the penalty. File 2012 income tax FICA and FUTA tax exceptions. File 2012 income tax   Payments for services performed by a minister of a church in the exercise of the ministry, or a member of a religious order performing duties required by the order, are generally not subject to FICA or FUTA taxes. File 2012 income tax FUTA tax exception. File 2012 income tax   Payments for services performed by an employee of a religious, charitable, educational, or other organization described in section 501(c)(3) that are generally subject to FICA taxes if the payments are $100 or more for the year, are not subject to FUTA taxes. File 2012 income tax FICA tax exemption election. File 2012 income tax   Churches and qualified church-controlled organizations can elect exemption from employer FICA taxes by filing Form 8274. File 2012 income tax   To elect the exemption, Form 8274 must be filed before the first date on which a quarterly employment tax return would otherwise be due from the electing organization. File 2012 income tax The organization can make the election only if it is opposed for religious reasons to the payment of FICA taxes. File 2012 income tax   The election applies to payments for services of current and future employees other than services performed in an unrelated trade or business. File 2012 income tax Revoking the election. File 2012 income tax   The election can be revoked by the IRS if the organization fails to file Form W-2, Wage and Tax Statement, for 2 years and fails to furnish certain information upon request by the IRS. File 2012 income tax Such revocation will apply retroactively to the beginning of the 2-year period. File 2012 income tax Definitions. File 2012 income tax   For purposes of this election, the term church means a church, a convention or association of churches, or an elementary or secondary school that is controlled, operated, or principally supported by a church or by a convention or association of churches. File 2012 income tax   The term qualified church-controlled organization means any church-controlled section 501(c)(3) tax-exempt organization, other than an organization that both: Offers goods, services, or facilities for sale, other than on an incidental basis, to the general public at other than a nominal charge that is substantially less than the cost of providing such goods, services, or facilities, and Normally receives more than 25% of its support from the sum of governmental sources and receipts from admissions, sales of merchandise, performance of services, or furnishing of facilities, in activities that are not unrelated trades or businesses. File 2012 income tax Effect on employees. File 2012 income tax   If a church or qualified church-controlled organization has made an election, payment for services performed for that church or organization, other than in an unrelated trade or business, will not be subject to FICA taxes. File 2012 income tax However, the employee, unless otherwise exempt, will be subject to self-employment tax on the income. File 2012 income tax The tax applies to income of $108. File 2012 income tax 28 or more for the tax year from that church or organization, and no deductions for trade or business expenses are allowed against this self-employment income. File 2012 income tax   Schedule SE (Form 1040), Self-Employment Tax, should be attached to the employee's income tax return. File 2012 income tax Political Organization Income Tax Return Generally, a political organization is treated as an organization exempt from tax. File 2012 income tax Certain political organizations, however, must file an annual income tax return, Form 1120-POL, U. File 2012 income tax S. File 2012 income tax Income Tax Return for Certain Political Organizations, for any year they have political organization taxable income in excess of the $100 specific deduction allowed under section 527. File 2012 income tax A political organization that has $25,000 ($100,000 for a qualified state or local political organization) or more in gross receipts for the tax year must file Form 990 or Form 990-EZ (and Schedule B of the form), unless excepted. File 2012 income tax See Forms 990 and 990-EZ , earlier. File 2012 income tax Political organization. File 2012 income tax   A political organization is a party, committee, association, fund, or other organization (whether or not incorporated) organized and operated primarily for the purpose of directly or indirectly accepting contributions or making expenditures, or both, for an exempt function. File 2012 income tax Exempt function. File 2012 income tax   An exempt function means influencing or attempting to influence the selection, nomination, election, or appointment of any individual to any federal, state, local public office or office in a political organization, or the election of the Presidential or Vice Presidential electors, whether or not such individual or electors are selected, nominated, elected, or appointed. File 2012 income tax It also includes certain office expenses of a holder of public office or an office in a political organization. File 2012 income tax Certain political organizations are required to notify the IRS that they are section 527 organizations. File 2012 income tax These organizations must use Form 8871. File 2012 income tax Some of these section 527 organizations must use Form 8872 to file periodic reports with the IRS disclosing their contributions and expenditures. File 2012 income tax For a discussion on these forms, see Reporting Requirements for a Political Organization, later. File 2012 income tax Political organization taxable income. File 2012 income tax   Political organization taxable income is the excess of: Gross income for the tax year (excluding exempt function income) minus Deductions directly connected with the earning of gross income. File 2012 income tax To figure taxable income, allow for a $100 specific deduction, but do not allow for the net operating loss deduction, the dividends-received deduction, and other special deductions for corporations. File 2012 income tax Exempt organization not a political organization. File 2012 income tax   An organization exempt under section 501(c) that spends any amount for an exempt function must file Form 1120-POL for any year which it has political taxable income. File 2012 income tax These organizations must include in gross income the lesser of: The total amount of its exempt function expenditures, or The organization's net investment income. File 2012 income tax Separate fund. File 2012 income tax   A section 501(c) organization can set up a separate segregated fund that will be treated as an independent political organization. File 2012 income tax The earnings and expenditures made by the separate fund will not be attributed to the section 501(c) organization. File 2012 income tax Section 501(c)(3) organizations are precluded from, and may suffer loss of exemption for, engaging in any political campaign on behalf of, or in opposition to, any candidate for public office. File 2012 income tax Due date. File 2012 income tax   Form 1120-POL is due by the 15th day of the 3rd month after the end of the tax year. File 2012 income tax Thus, for a calendar year taxpayer, Form 1120-POL is due on March 15 of the following year. File 2012 income tax If any due date falls on a Saturday, Sunday, or legal holiday, the organization can file the return on the next business day. File 2012 income tax    Form 1120-POL is not required of an exempt organization that makes expenditures for political purposes if its gross income does not exceed its directly connected deductions by more than $100 for the tax year. File 2012 income tax Extension of time to file. File 2012 income tax    Use Form 7004 to request an automatic 6-month extension of time to file Form 1120-POL. File 2012 income tax The extension will be granted if you complete Form 7004 properly, make a proper estimate of the tax (if applicable), file Form 1120-POL by the due date, and pay any tax due. File 2012 income tax Failure to file. File 2012 income tax   A political organization that fails to file Form 1120-POL is subject to a penalty equal to 5% of the tax due for each month (or partial month) the return is late up to a maximum of 25% of the tax due, unless the organization shows the failure was due to reasonable cause. File 2012 income tax For more information about filing Form 1120-POL, refer to the instructions accompanying the form. File 2012 income tax Failure to pay on time. File 2012 income tax   An organization that does not pay the tax when due generally may have to pay a penalty of 1/2 of 1% of the unpaid tax for each month or part of a month the tax is not paid, up to a maximum of 25% of the unpaid tax. File 2012 income tax The penalty will not be imposed if the organization can show that the failure to pay on time was due to reasonable cause. File 2012 income tax Reporting Requirements for a Political Organization Certain political organizations are required to notify the IRS that the organization is to be treated as a section 527 political organization. File 2012 income tax The organization is also required to periodically report certain contributions received and expenditures made by the organization. File 2012 income tax To notify the IRS of section 527 treatment, an organization must file Form 8871. File 2012 income tax To report contributions and expenditures, certain tax-exempt political organizations must file Form 8872. File 2012 income tax Form 8871 A political organization must electronically file Form 8871 to notify the IRS that it is to be treated as a section 527 organization. File 2012 income tax However, an organization is not required to file Form 8871 if: It reasonably expects its annual gross receipts to always be less than $25,000. File 2012 income tax It is a political committee required to report under the Federal Election Campaign Act of 1971 (FECA) (2 U. File 2012 income tax S. File 2012 income tax C. File 2012 income tax 431(4)). File 2012 income tax It is a state or local candidate committee. File 2012 income tax It is a state or local committee of a political party. File 2012 income tax It is a section 501(c) organization that has made an “exempt function expenditure. File 2012 income tax ” All other political organizations are required to file Form 8871. File 2012 income tax An organization must provide on Form 8871: Its name and address (including any business address, if different) and its electronic mailing address; Its purpose; The names and addresses of its officers, highly compensated employees, contact person, custodian of records, and members of its board of directors; The name and address of, and relationship to, any related entities (within the meaning of section 168(h)(4)); and Whether it intends to claim an exemption from filing Form 8872, Form 990, or Form 990-EZ. File 2012 income tax Employer identification number. File 2012 income tax   If your organization needs an EIN, you can apply for one: Online—Click on the Employer ID Numbers (EINs) link at www. File 2012 income tax IRS. File 2012 income tax gov/businesses/small. File 2012 income tax By telephone at 1-800-829-4933 from 7:00 a. File 2012 income tax m. File 2012 income tax to 10:00 p. File 2012 income tax m. File 2012 income tax in the organization's local time zone. File 2012 income tax By mailing or faxing Form SS-4. File 2012 income tax   If you previously applied for an EIN and have not yet received it, or you are unsure whether you have an EIN, please call our toll-free customer account services number, 1-877-829-5500, for assistance. File 2012 income tax Due dates. File 2012 income tax   The initial Form 8871 must be filed within 24 hours of the date on which the organization was established. File 2012 income tax If there is a material change, an amended Form 8871 must be filed within 30 days of the material change. File 2012 income tax When the organization terminates its existence, it must file a final Form 8871 within 30 days of termination. File 2012 income tax   If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file on the next business day. File 2012 income tax How to file. File 2012 income tax   An organization must file Form 8871 electronically via the IRS Internet website at www. File 2012 income tax IRS. File 2012 income tax gov/polorgs (Keyword: political orgs). File 2012 income tax Form 8453-X, Political Organization Declaration for Electronic Filing of Notice of Section 527 Status. File 2012 income tax   After electronically submitting Form 8871, the political organization must print, sign, and mail Form 8453-X to the IRS. File 2012 income tax Upon receipt of the Form 8453-X, the IRS will send the organization a username and password that must be used to file an amended or final Form 8871 or to electronically file Form 8872. File 2012 income tax Penalties Failure to file. File 2012 income tax   An organization that is required to file Form 8871, but fails to do so on a timely basis, will not be treated as a tax-exempt section 527 organization for any period before the date Form 8871 is filed. File 2012 income tax Also, the taxable income of the organization for that period will include its exempt function income (including contributions received, membership dues, and political fundraising receipts) minus any deductions directly connected with the production of that income. File 2012 income tax   Failure to file an amended Form 8871 will cause the organization not to be treated as a tax-exempt section 527 organization. File 2012 income tax If an organization is treated as not being a tax-exempt section 527 organization, the taxable income of the organization will be determined by considering any exempt function income and deductions during the period beginning on the date of the material change and ending on the date that the amended Form 8871 is filed. File 2012 income tax    The tax is computed by multiplying the organization's taxable income by the highest corporate tax rate. File 2012 income tax Fraudulent returns. File 2012 income tax   Any individual or corporation that willfully delivers or discloses to the IRS any list, return, account, statement or other document known to be fraudulent or false as to any material matter will be fined not more than $10,000 ($50,000 in the case of a corporation) or imprisoned for not more than 1 year or both. File 2012 income tax Waiver of penalties. File 2012 income tax   The IRS may waive any additional tax assessed on an organization for failure to file Form 8871 if the failure was due to reasonable cause and not willful neglect. File 2012 income tax Additional information. File 2012 income tax   For more information on Form 8871, see the form and its instructions. File 2012 income tax For a discussion on the public inspection requirements for the form, see Public Inspection of Exemption Applications, Annual Returns, and Political Organization Reporting Forms , later. File 2012 income tax Form 8872 Every tax-exempt section 527 political organization that accepts a contribution or makes an expenditure, for an exempt function during the calendar year, must file Form 8872 except: A political organization that is not required to file Form 8871 (discussed earlier). File 2012 income tax A political organization that is subject to tax on its income because it did not file or amend Form 8871. File 2012 income tax A qualified state or local political organization (QSLPO), discussed below. File 2012 income tax All other tax-exempt section 527 organizations that accept contributions or make expenditures for an exempt function are required to file Form 8872. File 2012 income tax Qualified state or local political organization. File 2012 income tax   A state or local political organization may be a QSLPO if: All of its political activities relate solely to state or local public office (or office in a state or local political organization). File 2012 income tax It is subject to a state law that requires it to report (and it does report) to a state agency information about contributions and expenditures that is similar to the information that the organization would otherwise be required to report to the IRS. File 2012 income tax The state agency and the organization make the reports publicly available. File 2012 income tax No federal candidate or office holder: Controls or materially participates in the direction of the organization, Solicits contributions for the organization, or Directs the disbursements of the organization. File 2012 income tax Information required on Form 8872. File 2012 income tax   If an organization pays an individual $500 or more for the calendar year, the organization is required to disclose the individual's name, address, occupation, employer, amount of the expense, the date the expense was paid, and the purpose of the expense on Form 8872. File 2012 income tax   If an organization receives contributions of $200 or more from one contributor for the calendar year, the organization must disclose the donor's name, address, occupation, employer, and the date the contributions were made. File 2012 income tax   For additional information that is required, see Form 8872. File 2012 income tax Due dates. File 2012 income tax   The due dates for filing Form 8872 vary depending on whether the form is due for a reporting period that occurs during a calendar year in which a regularly scheduled election is held, or any other calendar year (a nonelection year). File 2012 income tax   If the due date falls on a Saturday, Sunday, or legal holiday, the organization can file on the next business day. File 2012 income tax Election year filing. File 2012 income tax    In election years, Form 8872 must be filed on either a quarterly or a monthly basis. File 2012 income tax Both a pre-election report and a post-election report are also required to be filed in an election year. File 2012 income tax An election year is any year in which a regularly scheduled general election for federal office is held (an even-numbered year). File 2012 income tax Nonelection year filing. File 2012 income tax    In nonelection years, the form must be filed on a semiannual or monthly basis. File 2012 income tax A complete listing of these filing periods are in the Form 8872 Instructions. File 2012 income tax A nonelection year is any odd-numbered year. File 2012 income tax How to file. File 2012 income tax   Form 8872 can be filed either electronically or by mail. File 2012 income tax However, organizations that have, or expect to have, contributions or expenditures of $50,000 or more for the year must file electronically. File 2012 income tax    To file by mail, send Form 8872 to the:   Department of the Treasury Internal Revenue Service Center Ogden, UT 84201-0027 Electronic filing. File 2012 income tax   File electronically via the IRS internet website at www. File 2012 income tax IRS. File 2012 income tax gov/polorgs. File 2012 income tax You will need a user ID and password to electronically file Form 8872. File 2012 income tax Organizations that have completed the electronic filing of Form 8871 and submitted a completed and signed Form 8453-X will receive a username and password in the mail. File 2012 income tax   Organizations that have completed the electronic filing of Form 8871, but have not received their user ID and password can request one by writing to the following address: Internal Revenue Service Attn: Request for 8872 Password Mail Stop 6273 Ogden, UT 84201 Lost username and password. File 2012 income tax   If you have forgotten or misplaced the username and password issued to your organization after you filed your initial Form 8871, send a letter requesting a new username and password to the address under Electronic filing. File 2012 income tax You can also fax your request to (801) 620-3249. File 2012 income tax It may take 3-6 weeks for your new username and password to arrive, as they will be mailed to the organization. File 2012 income tax Penalty A penalty will be imposed if the organization is required to file Form 8872 and it: Fails to file the form by the due date, or Files the form but fails to report all of the information required or reports incorrect information. File 2012 income tax The penalty is 35% of the total amount of contributions and expenditures to which a failure relates. File 2012 income tax Fraudulent returns. File 2012 income tax   Any individual or corporation that willfully delivers or discloses any list, return, account, statement, or other document known to be fraudulent or false as to any material matter will be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned for not more than 1 year, or both. File 2012 income tax Waiver of penalties. File 2012 income tax   The IRS may waive any additional tax assessed on an organization for failure to file Form 8872 if the failure was due to reasonable cause and not willful neglect. File 2012 income tax Donee Information Return Dispositions of donated property. File 2012 income tax   If an organization receives charitable deduction property and within three years sells, exchanges, or otherwise disposes of the property, the organization must file Form 8282, Donee Information Return. File 2012 income tax However, an organization is not required to file Form 8282 if: The property is valued at $500 or less, or The property is consumed or distributed for charitable purposes. File 2012 income tax   Form 8282 must be filed with the IRS within 125 days after the disposition. File 2012 income tax Additionally, a copy of Form 8282 must be given to the donor. File 2012 income tax If the organization fails to file the required information return, penalties may apply. File 2012 income tax Charitable deduction property. File 2012 income tax   This is any property (other than money or publicly traded securities) for which the donee organization signed an appraisal summary or Form 8283, Noncash Charitable Contributions. File 2012 income tax Publicly traded securities. File 2012 income tax   These are securities for which market quotations are readily available on an established securities market as of the date of the contribution. File 2012 income tax Appraisal summary. File 2012 income tax   If the value of the donated property exceeds $5,000, the donor must get a qualified appraisal for contributions of property, see the Exceptions. File 2012 income tax below. File 2012 income tax Exceptions. File 2012 income tax   A written appraisal is not needed if the property is: Nonpublicly traded stock of $10,000 or less, A vehicle (including a car, boat, or airplane), if your deduction for the vehicle is limited to the gross proceeds from its sale, Intellectual property, Certain securities considered to have market quotations readily available (see Regulations section 1. File 2012 income tax 170A-13(c)(7)(xi)(B)), Inventory and other property donated by a corporation that are qualified contributions for the care of the ill, the needy, or infants, within the meaning of section 170(e)(3)(A), or Any donation of stock in trade, inventory, or property held primarily for sale to customers in the ordinary course of your trade or business. File 2012 income tax   The donee organization is not a qualified appraiser for the purpose of valuing the donated property. File 2012 income tax For more information, get Publication 561, Determining the Value of Donated Property. File 2012 income tax Form 8283. File 2012 income tax   For noncash donations over $5,000, the donor must attach Form 8283 to the tax return to support the charitable deduction. File 2012 income tax The donee must sign Part IV of Section B, Form 8283 unless publicly traded securities are donated. File 2012 income tax The person who signs for the donee must be an official authorized to sign the donee's tax or information returns, or a person specifically authorized to sign by that official. File 2012 income tax The signature does not represent concurrence in the appraised value of the contributed property. File 2012 income tax A signed acknowledgment represents receipt of the property described on Form 8283 on the date specified on the form. File 2012 income tax The signature also indicates knowledge of the information reporting requirements on dispositions, as previously discussed. File 2012 income tax A copy of Form 8283 must be given to the donee. File 2012 income tax Information Provided to Donors In some situations, a donor must obtain certain information from a donee organization to obtain a deduction for a charitable contribution. File 2012 income tax In other situations, the donee organization is required to provide information to the donor. File 2012 income tax A charitable organization must give a donor a disclosure statement for a quid pro quo contribution over $75. File 2012 income tax (See Disclosure statement. File 2012 income tax later. File 2012 income tax ) This is a payment a donor makes to a charity partly as a contribution and partly for goods or services. File 2012 income tax See Quid pro quo contribution below for an example. File 2012 income tax Failure to make the required disclosure may result in a penalty to the organization. File 2012 income tax A donor cannot deduct a charitable contribution of $250 or more unless the donor has a written acknowledgment from the charitable organization. File 2012 income tax In certain circumstances, an organization may be able to meet both of these requirements with the same written document. File 2012 income tax Disclosure of Quid Pro Quo Contributions A charitable organization must provide a written disclosure statement to donors of a quid pro quo contribution over $75. File 2012 income tax Quid pro quo contribution. File 2012 income tax   A contribution made by a donor in exchange for goods or services is known as a quid pro quo contribution. File 2012 income tax Your charitable organization must provide the donor a written statement informing the donor of the fair market value of the items or services it provided in exchange for the contribution. File 2012 income tax Generally, a written statement is required for each payment, whenever the contribution portion is over $75. File 2012 income tax Example. File 2012 income tax If a donor gives your charity $100 and receives a concert ticket valued at $40, the donor has made a quid pro quo contribution. File 2012 income tax In this example, the charitable part of the payment is $60. File 2012 income tax Even though the deductible part of the payment is not more than $75, a written statement must be filed because the total payment is more than $75. File 2012 income tax If your organization fails to disclose quid pro quo contributions, the organization may be subject to a penalty. File 2012 income tax Disclosure statement. File 2012 income tax   The required written disclosure statement must: Inform the donor that the amount of the contribution that is deductible for federal income tax purposes is limited to the excess of any money (and the value of any property other than money) contributed by the donor over the fair market value of goods or services provided by the charity, and Provide the donor with a good faith estimate of the fair market value of the goods or services that the donor received. File 2012 income tax The charity must furnish the statement in connection with either the solicitation or the receipt of the quid pro quo contribution. File 2012 income tax If the disclosure statement is furnished in connection with a particular solicitation, it is not necessary for the organization to provide another statement when it actually receives the contribution. File 2012 income tax   No disclosure statement is required if any of the following are true. File 2012 income tax The goods or services given to a donor have insubstantial value as described in Revenue Procedure 90-12, 1990-1 C. File 2012 income tax B. File 2012 income tax 471, Revenue Procedure 90-12, and Revenue Procedure 92-49, 1992-1 C. File 2012 income tax B. File 2012 income tax 507 (as adjusted for inflation), Revenue Procedure 92-49. File 2012 income tax There is no donative element involved in a particular transaction with a charity (for example, there is generally no donative element involved in a visitor's purchase from a museum gift shop). File 2012 income tax There is only an intangible religious benefit provided to the donor. File 2012 income tax The intangible religious benefit must be provided to the donor by an organization organized exclusively for religious purposes, and must be of a type that generally is not sold in a commercial transaction outside the donative context. File 2012 income tax For example, a donor who, for a payment, is granted admission to a religious ceremony for which there is no admission charge is provided an intangible religious benefit. File 2012 income tax A donor is not provided intangible religious benefits for payments made for tuition for education leading to a recognized degree, travel services, or consumer goods. File 2012 income tax The donor makes a payment of $75 or less per year and receives only annual membership benefits that consist of: Any rights or privileges (other than the right to purchase tickets for college athletic events) that the taxpayer can exercise often during the membership period, such as free or discounted admissions or parking or preferred access to goods or services, or Admission to events that are open only to members and the cost per person of which is within the limits for low-cost articles described in Revenue Procedure 90-12 (as adjusted for inflation), Revenue Procedure 90-12. File 2012 income tax Good faith estimate of fair market value (FMV). File 2012 income tax   An organization can use any reasonable method to estimate the FMV of goods or services it provided to a donor, as long as it applies the method in good faith. File 2012 income tax   The organization can estimate the FMV of goods or services that generally are not commercially available by using the FMV of similar or comparable goods or services. File 2012 income tax Goods or services may be similar or comparable even if they do not have the unique qualities of the goods or services being valued. File 2012 income tax Example 1. File 2012 income tax A charity provides a 1-hour tennis lesson with a tennis professional for the first $500 payment it receives. File 2012 income tax The tennis professional provides 1-hour lessons on a commercial basis for $100. File 2012 income tax A good faith estimate of the lesson's FMV is $100. File 2012 income tax Example 2. File 2012 income tax For a payment of $50,000, a museum allows a donor to hold a private event in a room of the museum. File 2012 income tax A good faith estimate of the FMV of the right to hold the event in the museum can be made by using the cost of renting a hotel ballroom with a capacity, amenities, and atmosphere comparable to the museum room, even though the hotel ballroom lacks the unique art displayed in the museum room. File 2012 income tax If the hotel ballroom rents for $2,500, a good faith estimate of the FMV of the right to hold the event in the museum is $2,500. File 2012 income tax Example 3. File 2012 income tax For a payment of $1,000, a charity provides an evening tour of a museum conducted by a well-known artist. File 2012 income tax The artist does not provide tours on a commercial basis. File 2012 income tax Tours of the museum normally are free to the public. File 2012 income tax A good faith estimate of the FMV of the evening museum tour is $0 even though it is conducted by the artist. File 2012 income tax Penalty for failure to disclose. File 2012 income tax   A penalty is imposed on a charity that does not make the required disclosure of a quid pro quo contribution of more than $75. File 2012 income tax The penalty is $10 per contribution, not to exceed $5,000 per fundraising event or mailing. File 2012 income tax The charity can avoid the penalty if it can show that the failure was due to reasonable cause. File 2012 income tax Acknowledgment of Charitable Contributions of $250 or More A donor can deduct a charitable contribution of $250 or more only if the donor has a written acknowledgment from the charitable organization. File 2012 income tax The donor must get the acknowledgment by the earlier of: The date the donor files the original return for the year the contribution is made, or The due date, including extensions, for filing the return. File 2012 income tax The donor is responsible for requesting and obtaining the written acknowledgment from the donee. File 2012 income tax A charitable organization that receives a payment made as a contribution is treated as the donee organization for this purpose even if the organization (according to the donor's instructions or otherwise) distributes the amount received to one or more charities. File 2012 income tax Quid pro quo contribution. File 2012 income tax   If the donee provides goods or services to the donor in exchange for the contribution (a quid pro quo contribution), the acknowledgment must include a good faith estimate of the value of the goods or services. File 2012 income tax See Disclosure of Quid Pro Quo Contributions earlier. File 2012 income tax Form of acknowledgment. File 2012 income tax   Although there is no prescribed format for the written acknowledgment, it must provide enough information to substantiate the amount of the contribution. File 2012 income tax For more information, see IRS Publication 1771, Charitable Contributions – Substantiation and Disclosure Requirements. File 2012 income tax Cash contributions. File 2012 income tax   To deduct a contribution of cash, a check, or other monetary gift (regardless of the amount), a donor must maintain a bank record or a written communication from the donee organization showing the donee's name, date, and amount of the contribution. File 2012 income tax In the case of a lump-sum contribution (rather than a contribution by payroll deduction) made through the Combined Federal Campaign or a similar program such as a United Way Campaign, the written communication must include the name of the donee organization that is the ultimate recipient of the charitable contribution. File 2012 income tax Contributions by payroll deduction. File 2012 income tax   An organization may substantiate an employee's contribution by deduction from its payroll by: A pay stub, Form W-2, or other document showing a contribution to a donee organization, together with A pledge card or other document from the donee organization that shows its name. File 2012 income tax   For contributions of $250 or more, the document must state that the donee organization provides no goods or services for any payroll contributions. File 2012 income tax The amount withheld from each payment of wages to a taxpayer is treated as a separate contribution. File 2012 income tax Acknowledgment of Vehicle Contribution If an exempt organization receives a contribution of a qualified vehicle with a claimed value of more than $500, the donee organization is required to provide a contemporaneous written acknowledgment to the donor. File 2012 income tax The donee organization can use a completed Form 1098-C, Contributions of Motor Vehicles, Boats, and Airplanes, for the contemporaneous written acknowledgment. File 2012 income tax See section 3. File 2012 income tax 03 of Notice 2005-44 for guidance on the information that must be included in a contemporaneous written acknowledgment and the deadline for furnishing the acknowledgment to the donor. File 2012 income tax Any donee organization that provides a contemporaneous written acknowledgment to a donor is required to report to the IRS the information contained in the acknowledgment. File 2012 income tax The report is due by February 28 (March 31 if filing electronically) of the year following the year in which the donee organization provides the acknowledgment to the donor. File 2012 income tax The organization must file the report on Copy A of Form 1098-C. File 2012 income tax An organization that files Form 1098-C on paper should send it with Form 1096, Annual Summary and Transmittal of U. File 2012 income tax S. File 2012 income tax Information Returns. File 2012 income tax See the Instructions for Form 1096 for the correct filing location. File 2012 income tax An organization that is required to file 250 or more Forms 1098-C during the calendar year must file the forms electronically or magnetically. File 2012 income tax Specifications for filing Form 1098-C electronically or magnetically can be found in Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically at www. File 2012 income tax IRS. File 2012 income tax gov/pub/irs-pdf/p1220. File 2012 income tax pdf. File 2012 income tax Acknowledgment For a contribution of a qualified vehicle with a claimed value of $500 or less, do not file Form 1098-C. File 2012 income tax However, you can use it as the contemporaneous written acknowledgment under section 170(f)(8) by providing the donor with Copy C only. File 2012 income tax See the Instructions for Form 1098-C. File 2012 income tax Generally, the organization should complete Form 1098-C as the written acknowledgment to the donor and the IRS. File 2012 income tax The contents of the acknowledgment depend upon whether the organization: Sells a qualified vehicle without any significant intervening use or material improvement, Intends to make a significant intervening use of or material improvement to a qualified vehicle prior to sale, or Sells a qualified vehicle to a needy individual at a price significantly below fair market value, or a gratuitous transfer to a needy individual in direct furtherance of a charitable purpose of the organization of relieving the poor and distressed or the underprivileged who are in need of a means of transportation. File 2012 income tax For more information on the acknowledgment, see Notice 2005-44, 2005-25 I. File 2012 income tax R. File 2012 income tax B. File 2012 income tax 1287, at www. File 2012 income tax irs. File 2012 income tax gov/irb/2005-25_IRB/2005-25_IRB/ar09. File 2012 income tax html. File 2012 income tax Material improvements or significant intervening use. File 2012 income tax   To constitute significant intervening use, the organization must actually use the vehicle to substantially further the organization's regularly conducted activities, and the use must be significant, not incidental. File 2012 income tax Factors in determining whether a use is a significant intervening use depend on the nature, extent, frequency, and duration. File 2012 income tax For this purpose, use includes providing transportation on a regular basis for a significant period of time or significant use directly related to training in vehicle repair. File 2012 income tax Use does not include the use of a vehicle to provide training in business skills, such as marketing or sales. File 2012 income tax Examples of significant use include: Driving a vehicle every day for 1 year to deliver meals to needy individuals, if delivering meals is an activity regularly conducted by the organization. File 2012 income tax Driving a vehicle for 10,000 miles over a 1-year period to deliver meals to needy individuals, if delivering meals is an activity regularly conducted by the organization. File 2012 income tax   Material improvements include major repairs and additions that improve the condition of the vehicle in a manner that significantly increases the value. File 2012 income tax To be a material improvement, the improvement cannot be funded by an additional payment to the organization from the donor of the vehicle. File 2012 income tax Material improvements do not include cleaning, minor repairs, routine maintenance, painting, removal of dents or scratches, cleaning or repair of upholstery, and installation of theft deterrent devices. File 2012 income tax Penalties. File 2012 income tax   If your charitable organization receives contributions of used motor vehicles, boats, and airplanes valued over $500 it may be subject to a penalty if it knowingly: Fails to furnish an acknowledgement in a timely manner, showing the required information, or Furnishes a false or fraudulent acknowledgement of the contribution. File 2012 income tax    Other penalties may apply. File 2012 income tax See Part O in the 2012 General Instructions for Certain Information Returns. File 2012 income tax   An acknowledgment containing a certification will be presumed to be false or fraudulent if the qualified vehicle is sold to a buyer other than a needy individual without a significant intervening use or material improvement within 6 months of the date of the contribution. File 2012 income tax   If a charity sells a donated vehicle at auction, the IRS will not accept as substantiation an acknowledgment from the charity stating that the vehicle is to be transferred to a needy individual for significantly below fair market value. File 2012 income tax Vehicles sold at auction are not sold at prices significantly below fair market value, and the IRS will not treat vehicles sold at auction as qualifying for this exception. File 2012 income tax   The penalty for a false or fraudulent acknowledgment where the donee certifies that the vehicle will not be transferred for money, other property, or services before completion of material improvements or significant intervening use or the donee certifies that the vehicle is to be transferred to a needy individual for significantly below fair market value in furtherance of the donee's charitable purpose is the larger of $5,000 or the claimed value of the vehicle multiplied by 39. File 2012 income tax 6%. File 2012 income tax   The penalty for an acknowledgment relating to a qualified vehicle being sold in an arm's length transaction to an unrelated party is the larger of the gross proceeds from the sale or the sales price stated in the acknowledgment multiplied by 39. File 2012 income tax 6%. File 2012 income tax Qualified Intellectual Property A taxpayer who contributes qualified intellectual property to a charity may be entitled to a charitable deduction, in addition to any initial deduction allowed in the year of contribution. File 2012 income tax The additional deduction is based on a specified percentage of the qualified donee income with respect to the qualified intellectual property. File 2012 income tax To qualify for the additional charitable deduction, the donor must provide notice to the donee at the time of the contribution that the donor intends to treat the contribution as qualified intellectual property contribution for purposes of sections 170(m) and 6050L. File 2012 income tax Every donee organization described in section 170(c) (except a private foundation as defined in section 509(a) that is not described in section 170(b)(1)(F)) that receives or accrues net income from a charitable gift of qualified intellectual property must file Form 8899. File 2012 income tax Form 8899. File 2012 income tax   Form 8899, Notice of Income From Donated Intellectual Property, is used by a donee to report net income from qualified intellectual property to the donor of the property and to the IRS and is due by the last day of the first full month following the close of the donee’s tax year. File 2012 income tax This form must be filed for each tax year of the donee in which the donated property produces net income, but only if all or part of that tax year occurs during the 10-year period beginning on the date of the contribution and that tax year does not begin after the expiration of the legal life of the donated property. File 2012 income tax Qualified donee income. File 2012 income tax   Qualified donee income is any net income received by or accrued to the donee that is properly allocable to the qualified intellectual property for the tax year of the donee which ends within or with the tax year of the donor. File 2012 income tax Income is not treated as allocated to qualified intellectual property if it is received or accrued after the earlier of the expiration of the legal life of the qualified intellectual property, or the 10-year period beginning with the date of
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U.S. Sentencing Commission

The U.S. Sentencing Commission studies and develops sentencing policies for the federal courts. The Commission serves as an information resource for Congress, the executive, the courts and the public on matters relating to federal crime and sentencing as well.

Contact the Agency or Department

Website: U.S. Sentencing Commission

E-mail: (All inquiries must include a surface mailing address)

Address: One Columbus Circle NE
Suite 2-500

Washington, DC 20002-8002

Phone Number: (202) 502-4500

The File 2012 Income Tax

File 2012 income tax Index A Additional Medicare Tax, Step 5. File 2012 income tax , Line 18. File 2012 income tax Address change, Change of address. File 2012 income tax Adjustments to income Estimated tax, Adjustments to income. File 2012 income tax Withholding allowances, Adjustments to income (worksheet line 4). File 2012 income tax Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). File 2012 income tax AGI, AGI. File 2012 income tax Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. File 2012 income tax Annualized estimated tax worksheets, Worksheet 2-9. File 2012 income tax 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. File 2012 income tax 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. File 2012 income tax 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. File 2012 income tax 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. File 2012 income tax 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. File 2012 income tax 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. File 2012 income tax 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. File 2012 income tax 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. File 2012 income tax 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. File 2012 income tax Credit against income tax, Backup withholding. File 2012 income tax C Capital gains and losses Annualized estimated tax, Tax on net capital gain. File 2012 income tax Estimated tax on net capital gain, Tax on net capital gain. File 2012 income tax Qualified dividends, Tax on qualified dividends and capital gains. File 2012 income tax Casualty and theft losses, Itemized deductions (worksheet line 1). File 2012 income tax Waiver of penalty, Waiver of Penalty Change of address, Change of address. File 2012 income tax Change of name, Name changed. File 2012 income tax Charitable contributions, Itemized deductions (worksheet line 1). File 2012 income tax Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). File 2012 income tax Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). File 2012 income tax Claim of right, Itemized deductions (worksheet line 1). File 2012 income tax Commodity credit corporation loans, Federal Payments Community property states, Community property states. File 2012 income tax Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). File 2012 income tax Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). File 2012 income tax Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). File 2012 income tax Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. File 2012 income tax Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). File 2012 income tax Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. File 2012 income tax Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. File 2012 income tax Domestic help, Household workers. File 2012 income tax Definition, Household workers. File 2012 income tax Withholding, Household workers. File 2012 income tax E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. File 2012 income tax Nonaccountable plans, Nonaccountable plan. File 2012 income tax Reimbursements, Expense allowances. File 2012 income tax Employer Identification Numbers (EINs), Taxpayer identification number. File 2012 income tax Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. File 2012 income tax , Employer's error. File 2012 income tax Repaying withheld tax, Repaying withheld tax. File 2012 income tax Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. File 2012 income tax Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). File 2012 income tax Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. File 2012 income tax Aliens, Aliens, Nonresident aliens. File 2012 income tax Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. File 2012 income tax Change of address, Change of address. File 2012 income tax Change of name, Name changed. File 2012 income tax Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. File 2012 income tax Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. File 2012 income tax , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. File 2012 income tax Higher income individuals, Higher income taxpayers. File 2012 income tax How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. File 2012 income tax Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. File 2012 income tax , Tax on net capital gain. File 2012 income tax No standard deduction, No standard deduction. File 2012 income tax Nonresident aliens, Nonresident aliens. File 2012 income tax Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. File 2012 income tax Separate returns, Separate Returns Sick pay, Estimated tax. File 2012 income tax Standard deduction, Standard deduction—line 2. File 2012 income tax , Line 7. File 2012 income tax Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. File 2012 income tax , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. File 2012 income tax 2014 Estimated Tax Worksheet, Worksheet 2-2. File 2012 income tax 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. File 2012 income tax 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. File 2012 income tax Foreign earned income, Worksheet 2-8. File 2012 income tax 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. File 2012 income tax 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. File 2012 income tax 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. File 2012 income tax 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. File 2012 income tax 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. File 2012 income tax 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. File 2012 income tax 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. File 2012 income tax 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. File 2012 income tax Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. File 2012 income tax Good for only one year, An exemption is good for only 1 year. File 2012 income tax Itemized deductions, Itemizing deductions or claiming exemptions or credits. File 2012 income tax Students, Students. File 2012 income tax Exemptions, Line 10. File 2012 income tax Dependents, Dependents. File 2012 income tax Expected taxable income, Exemptions—line 4. File 2012 income tax Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). File 2012 income tax Self, Self. File 2012 income tax Spouse, Spouse. File 2012 income tax Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). File 2012 income tax Allowances, Expense allowances. File 2012 income tax F Farmers Estimated tax, Special Rules, Farmers and fishermen. File 2012 income tax , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. File 2012 income tax Gross income, Gross income from farming. File 2012 income tax Joint returns, Joint returns. File 2012 income tax Required annual payment, Farmers and fishermen. File 2012 income tax Underpayment penalty, Farmers and fishermen. File 2012 income tax , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. File 2012 income tax Withholding for farmworkers, Farmworkers. File 2012 income tax Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. File 2012 income tax Farmers and fishermen, Fiscal year farmers and fishermen. File 2012 income tax Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. File 2012 income tax , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. File 2012 income tax Gross income, Gross income from fishing. File 2012 income tax Joint returns, Joint returns. File 2012 income tax Required annual payment, Farmers and fishermen. File 2012 income tax Underpayment penalty, Farmers and fishermen. File 2012 income tax , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. File 2012 income tax Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. File 2012 income tax , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. File 2012 income tax Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. File 2012 income tax , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. File 2012 income tax Number of allowances claimed, Only one job (worksheet line B). File 2012 income tax Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. File 2012 income tax Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. File 2012 income tax Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. File 2012 income tax Form W-9, Withholding rules. File 2012 income tax Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. File 2012 income tax Fringe benefits, Taxable Fringe Benefits, More information. File 2012 income tax G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). File 2012 income tax , Form W-2G Winnings, Form W-2G Gross income, Gross income. File 2012 income tax Farming, Gross income from farming. File 2012 income tax Fishing, Gross income from fishing. File 2012 income tax H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). File 2012 income tax Withholding allowance, Head of household filing status (worksheet line E). File 2012 income tax Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. File 2012 income tax Underpayment penalty, Higher income taxpayers. File 2012 income tax Household workers, Household workers. File 2012 income tax I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. File 2012 income tax IRS withholding calculator, IRS Withholding Calculator. File 2012 income tax Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). File 2012 income tax Estimated tax, expected taxable income, Itemized deductions—line 2. File 2012 income tax Exemption from withholding, Itemizing deductions or claiming exemptions or credits. File 2012 income tax Gambling losses, Itemized deductions (worksheet line 1). File 2012 income tax , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. File 2012 income tax Farmers and fishermen, Joint returns. File 2012 income tax Underpayment penalty, 2012 separate returns and 2013 joint return. File 2012 income tax M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. File 2012 income tax (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. File 2012 income tax Withholding allowances, Married individuals. File 2012 income tax Medical and dental expenses, Itemized deductions (worksheet line 1). File 2012 income tax Military retirement pay, Military retirees. File 2012 income tax , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. File 2012 income tax N Name change, Name changed. File 2012 income tax Net investment income tax, Step 5. File 2012 income tax , Line 18. File 2012 income tax NIIT, Step 5. File 2012 income tax , Line 18. File 2012 income tax Noncitizens Estimated tax, Aliens Withholding, Single. File 2012 income tax , Employees who are not citizens or residents. File 2012 income tax Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. File 2012 income tax Individual taxpayer identification numbers (ITINs), Taxpayer identification number. File 2012 income tax O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. File 2012 income tax Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. File 2012 income tax Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. File 2012 income tax Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). File 2012 income tax Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. File 2012 income tax Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. File 2012 income tax Excess, Accountable plan. File 2012 income tax Reporting Fringe benefits, How your employer reports your benefits. File 2012 income tax Gambling winnings, Information to give payer. File 2012 income tax Tips to employer, Reporting tips to your employer. File 2012 income tax Required annual payment, Required Annual Payment— Line 14c, Example. File 2012 income tax Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. File 2012 income tax Self-employment tax, Self-employment income. 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File 2012 income tax State or local deferred compensation plan payments, Periodic Payments Students, Students. File 2012 income tax Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. File 2012 income tax Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. File 2012 income tax Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. File 2012 income tax Tips, Tips, More information. File 2012 income tax Total income, Total income. File 2012 income tax Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. File 2012 income tax TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. File 2012 income tax Amended estimated tax, Underpayment penalty. File 2012 income tax Amended returns, Amended returns. File 2012 income tax Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. File 2012 income tax Capital gains (Worksheet 4-1), Worksheet 4-1. File 2012 income tax 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. File 2012 income tax , Farmers and Fishermen, Farmers and fishermen. File 2012 income tax Figuring, IRS can figure the penalty for you. File 2012 income tax , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. File 2012 income tax Joint returns, 2012 separate returns and 2013 joint return. File 2012 income tax Lowering or eliminating, Lowering or eliminating the penalty. File 2012 income tax Minimum required each period, Minimum required each period. File 2012 income tax No penalty, No penalty. File 2012 income tax No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. File 2012 income tax , Actual withholding method. File 2012 income tax Penalty figured for each period, Penalty figured separately for each period. File 2012 income tax Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. File 2012 income tax 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. File 2012 income tax Waiver, Waiver of Penalty When charged, When penalty is charged. File 2012 income tax Unemployment compensation, Unemployment Compensation, Form 1099-G. File 2012 income tax W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. File 2012 income tax , Only one job (worksheet line B). File 2012 income tax Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. File 2012 income tax Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. File 2012 income tax Domestic help, Household workers. File 2012 income tax Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. File 2012 income tax Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. File 2012 income tax Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. File 2012 income tax , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. File 2012 income tax , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. File 2012 income tax Household workers, Household workers. File 2012 income tax Marital status, Marital Status Married taxpayers, Married. File 2012 income tax , Married individuals. File 2012 income tax Multiple jobs, Multiple jobs. File 2012 income tax Noncitizens, Single. File 2012 income tax , Employees who are not citizens or residents. File 2012 income tax Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. File 2012 income tax Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. File 2012 income tax Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. File 2012 income tax , Actual withholding method. File 2012 income tax Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. File 2012 income tax 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. File 2012 income tax 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. File 2012 income tax 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. File 2012 income tax 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. File 2012 income tax 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. File 2012 income tax 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. File 2012 income tax 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. File 2012 income tax 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. File 2012 income tax Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. File 2012 income tax 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. File 2012 income tax 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. File 2012 income tax 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. File 2012 income tax 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. File 2012 income tax 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. File 2012 income tax 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. File 2012 income tax 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. File 2012 income tax 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. File 2012 income tax 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications