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File 2012 Tax Return

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File 2012 Tax Return

File 2012 tax return Publication 4492-B - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Heartland Disaster Tax Relief Act of 2008 that apply only to the Midwestern disaster areas. File 2012 tax return Other benefits that may apply to taxpayers in Midwestern disaster areas are covered in Publication 547, Casualties, Disasters, and Thefts. File 2012 tax return Be sure to read both publications. File 2012 tax return Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property 4492-A Information for Taxpayers Affected by the May 4, 2007, Kansas Storms and Tornadoes Form (and Instructions) 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4684 Casualties and Thefts 5884-A Credits for Affected Midwestern Disaster Area Employers 8863 Education Credits (American Opportunity, Hope, and Lifetime Learning Credits) 8914 Exemption Amount for Taxpayers Housing Midwestern Displaced Individuals 8930 Qualified Disaster Recovery Assistance Retirement Plan Distributions and Repayments Prev  Up  Next   Home   More Online Publications
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Estate and Gift Taxes

Estate Tax
The estate tax is a tax on your right to transfer property at your death. It consists of an accounting of everything you own or have certain interests in at the date of death.

Frequently Asked Questions on Estate Taxes
Find some of the more common questions dealing with basic estate tax issues.

Gift Tax
If you give someone money or property during your life, you may be subject to federal gift tax.

Frequently Asked Questions on Gift Taxes
Find some of the more common questions dealing with gift tax issues as well as some examples of how different types of gifts are treated.

Filing Estate and Gift Tax Returns
Learn when to file estate and gift taxes, where to send your returns, and get contact information if you need help.

What's New - Estate and Gift Tax
Stay up to date with the tax law changes related to estate and gift taxes.

References/Related Topics

Page Last Reviewed or Updated: 29-Jan-2014

The File 2012 Tax Return

File 2012 tax return 13. File 2012 tax return   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. File 2012 tax return A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). File 2012 tax return However, no deposit is required for the situations listed below; the taxes are payable with Form 720. File 2012 tax return The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. File 2012 tax return The gas guzzler tax is being paid on a one-time filing. File 2012 tax return The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. File 2012 tax return How To Make Deposits Electronic deposit requirement. File 2012 tax return   You must use electronic funds transfer to make excise tax deposits. File 2012 tax return Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). File 2012 tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. File 2012 tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File 2012 tax return   EFTPS is a free service provided by the Department of Treasury. File 2012 tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File 2012 tax return To get more information about EFTPS or to enroll in EFTPS, visit www. File 2012 tax return eftps. File 2012 tax return gov or call 1-800-555-4477. File 2012 tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. File 2012 tax return    Depositing on time. File 2012 tax return For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. File 2012 tax return m. File 2012 tax return Eastern time). File 2012 tax return You will automatically be enrolled in EFTPS when you apply for an EIN. File 2012 tax return You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. File 2012 tax return When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. File 2012 tax return The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. File 2012 tax return See Alternative method below. File 2012 tax return If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. File 2012 tax return Regular method. File 2012 tax return   The deposit of tax for a semimonthly period is due by the 14th day following that period. File 2012 tax return Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. File 2012 tax return If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. File 2012 tax return Alternative method (IRS Nos. File 2012 tax return 22, 26, 27, and 28). File 2012 tax return   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. File 2012 tax return Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. File 2012 tax return The deposit of tax is due by the 3rd banking day after the 7th day of that period. File 2012 tax return   For an example of the alternative method, see the Instructions for Form 720. File 2012 tax return To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. File 2012 tax return For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. File 2012 tax return The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). File 2012 tax return The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. File 2012 tax return See Uncollected Tax Report in chapter 4. File 2012 tax return The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. File 2012 tax return Special rule for deposits of taxes in September. File 2012 tax return   See the Instructions for Form 720 for a special rule on deposits made in September. File 2012 tax return Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. File 2012 tax return Generally, you do not have to make a deposit for a period in which you incurred no tax liability. File 2012 tax return Net tax liability. File 2012 tax return   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. File 2012 tax return You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. File 2012 tax return If you use this method, you must use it for all semimonthly periods in the calendar quarter. File 2012 tax return Do not reduce your liability by any amounts from Form 720X. File 2012 tax return Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. File 2012 tax return Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. File 2012 tax return 67%) of the net tax liability reported for the look-back quarter. File 2012 tax return For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. File 2012 tax return 23%), 10/90 (11. File 2012 tax return 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. File 2012 tax return Also, the total deposit for that semimonthly period must be at least 1/6 (16. File 2012 tax return 67%) of the net tax liability reported for the look-back quarter. File 2012 tax return Exceptions. File 2012 tax return   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. File 2012 tax return 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. File 2012 tax return Requirements to be met. File 2012 tax return   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. File 2012 tax return    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. File 2012 tax return Tax rate increases. File 2012 tax return   You must modify the safe harbor rule if there has been an increase in the rate of tax. File 2012 tax return You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. File 2012 tax return To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. File 2012 tax return Prev  Up  Next   Home   More Online Publications