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File Taxes For 2012 Free

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File taxes for 2012 free Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. File taxes for 2012 free It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). File taxes for 2012 free The maximum amount you can claim for the credit is $1,000 for each qualifying child. File taxes for 2012 free Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. File taxes for 2012 free S. File taxes for 2012 free citizen, a U. File taxes for 2012 free S. File taxes for 2012 free national, or a U. File taxes for 2012 free S. File taxes for 2012 free resident alien. File taxes for 2012 free For more information, see Publication 519, U. File taxes for 2012 free S. File taxes for 2012 free Tax Guide for Aliens. File taxes for 2012 free If the child was adopted, see Adopted child , later. File taxes for 2012 free For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). File taxes for 2012 free Example. File taxes for 2012 free Your 10-year-old nephew lives in Mexico and qualifies as your dependent. File taxes for 2012 free Because he is not a U. File taxes for 2012 free S. File taxes for 2012 free citizen, U. File taxes for 2012 free S. File taxes for 2012 free national, or U. File taxes for 2012 free S. File taxes for 2012 free resident alien, he is not a qualifying child for the child tax credit. File taxes for 2012 free Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). File taxes for 2012 free   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). File taxes for 2012 free   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. File taxes for 2012 free To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. File taxes for 2012 free For more information about the substantial presence test, see Publication 519, U. File taxes for 2012 free S. File taxes for 2012 free Tax Guide for Aliens. File taxes for 2012 free Adopted child. File taxes for 2012 free   An adopted child is always treated as your own child. File taxes for 2012 free An adopted child includes a child lawfully placed with you for legal adoption. File taxes for 2012 free   If you are a U. File taxes for 2012 free S. File taxes for 2012 free citizen or U. File taxes for 2012 free S. File taxes for 2012 free national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. File taxes for 2012 free Exceptions to time lived with you. File taxes for 2012 free    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. File taxes for 2012 free Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. File taxes for 2012 free   There are also exceptions for kidnapped children and children of divorced or separated parents. File taxes for 2012 free For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. File taxes for 2012 free Qualifying child of more than one person. File taxes for 2012 free   A special rule applies if your qualifying child is the qualifying child of more than one person. File taxes for 2012 free For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. File taxes for 2012 free Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. File taxes for 2012 free The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. File taxes for 2012 free If this amount is zero, you cannot take this credit because there is no tax to reduce. File taxes for 2012 free But you may be able to take the additional child tax credit. File taxes for 2012 free See Additional Child Tax Credit, later. File taxes for 2012 free Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. File taxes for 2012 free Married filing jointly – $110,000. File taxes for 2012 free Single, head of household, or qualifying widow(er) – $75,000. File taxes for 2012 free Married filing separately – $55,000. File taxes for 2012 free Modified AGI. File taxes for 2012 free   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. File taxes for 2012 free Any amount excluded from income because of the exclusion of income from Puerto Rico. File taxes for 2012 free On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. File taxes for 2012 free ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. File taxes for 2012 free Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. File taxes for 2012 free Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. File taxes for 2012 free Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. File taxes for 2012 free   If you do not have any of the above, your modified AGI is the same as your AGI. File taxes for 2012 free AGI. File taxes for 2012 free   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. File taxes for 2012 free Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. File taxes for 2012 free You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. File taxes for 2012 free You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. File taxes for 2012 free Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. File taxes for 2012 free Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. File taxes for 2012 free Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. File taxes for 2012 free For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. File taxes for 2012 free Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. File taxes for 2012 free The additional child tax credit may give you a refund even if you do not owe any tax. File taxes for 2012 free How to claim the additional child tax credit. File taxes for 2012 free   To claim the additional child tax credit, follow the steps below. File taxes for 2012 free Make sure you figured the amount, if any, of your child tax credit. File taxes for 2012 free If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. File taxes for 2012 free If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. File taxes for 2012 free Child Tax Credit Worksheet This image is too large to be displayed in the current screen. File taxes for 2012 free Please click the link to view the image. File taxes for 2012 free Child tax worksheet - page 1. File taxes for 2012 free Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. File taxes for 2012 free Please click the link to view the image. File taxes for 2012 free Child tax worksheet - page 2. File taxes for 2012 free Line 11 Worksheet This image is too large to be displayed in the current screen. File taxes for 2012 free Please click the link to view the image. File taxes for 2012 free Line 11 worksheet - page 1. File taxes for 2012 free Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. File taxes for 2012 free Please click the link to view the image. File taxes for 2012 free Line 11 worksheet - page 2. File taxes for 2012 free 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. File taxes for 2012 free  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. File taxes for 2012 free  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. File taxes for 2012 free     1. File taxes for 2012 free a. File taxes for 2012 free Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. File taxes for 2012 free     b. File taxes for 2012 free Enter the amount of any nontaxable combat pay received. File taxes for 2012 free Also enter this amount on Schedule 8812, line 4b. File taxes for 2012 free This amount should be shown in Form(s) W-2, box 12, with code Q. File taxes for 2012 free 1b. File taxes for 2012 free       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. File taxes for 2012 free Otherwise, skip lines 2a through 2e and go to line 3. File taxes for 2012 free     2. File taxes for 2012 free a. File taxes for 2012 free Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. File taxes for 2012 free     b. File taxes for 2012 free Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. File taxes for 2012 free * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. File taxes for 2012 free Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. File taxes for 2012 free Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. File taxes for 2012 free     c. File taxes for 2012 free Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. File taxes for 2012 free * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. File taxes for 2012 free Do not include on this line any amounts exempt from self-employment tax 2c. File taxes for 2012 free         d. File taxes for 2012 free If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. File taxes for 2012 free Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. File taxes for 2012 free         e. File taxes for 2012 free If line 2c is a profit, enter the smaller of line 2c or line 2d. File taxes for 2012 free If line 2c is a (loss), enter the (loss) from line 2c. File taxes for 2012 free 2e. File taxes for 2012 free   3. File taxes for 2012 free Combine lines 1a, 1b, 2a, 2b, and 2e. File taxes for 2012 free If zero or less, stop. File taxes for 2012 free Do not complete the rest of this worksheet. File taxes for 2012 free Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. File taxes for 2012 free   4. File taxes for 2012 free Enter any amount included on line 1a that is:               a. File taxes for 2012 free A scholarship or fellowship grant not reported on Form W-2 4a. File taxes for 2012 free         b. File taxes for 2012 free For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. File taxes for 2012 free         c. File taxes for 2012 free A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). File taxes for 2012 free This amount may be shown in box 11 of your Form W-2. File taxes for 2012 free If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. File taxes for 2012 free 4c. File taxes for 2012 free       5. File taxes for 2012 free a. File taxes for 2012 free Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. File taxes for 2012 free Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. File taxes for 2012 free             b. File taxes for 2012 free Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. File taxes for 2012 free 5b. File taxes for 2012 free             c. File taxes for 2012 free Subtract line 5b from line 5a 5c. File taxes for 2012 free       6. File taxes for 2012 free Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. File taxes for 2012 free       7. File taxes for 2012 free Add lines 4a through 4c, 5c, and 6 7. File taxes for 2012 free   8. File taxes for 2012 free Subtract line 7 from line 3 8. File taxes for 2012 free       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. File taxes for 2012 free If you were sent here from Schedule 8812, enter this amount on line 4a of that form. File taxes for 2012 free     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. File taxes for 2012 free Put your name and social security number on Schedule SE and attach it to your return. File taxes for 2012 free                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. File taxes for 2012 free  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. File taxes for 2012 free               1. File taxes for 2012 free a. File taxes for 2012 free Enter the amount from Form 1040A, line 7 1a. File taxes for 2012 free         b. File taxes for 2012 free Enter the amount of any nontaxable combat pay received. File taxes for 2012 free Also enter this amount on Schedule 8812, line 4b. File taxes for 2012 free This amount should be shown in Form(s) W-2, box 12, with code Q. File taxes for 2012 free 1b. File taxes for 2012 free         c. File taxes for 2012 free Add lines 1a and 1b. File taxes for 2012 free     1c. File taxes for 2012 free   2. File taxes for 2012 free Enter any amount included on line 1a that is:           a. File taxes for 2012 free A scholarship or fellowship grant not reported on Form W-2 2a. File taxes for 2012 free         b. File taxes for 2012 free For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. File taxes for 2012 free         c. File taxes for 2012 free A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). File taxes for 2012 free This amount may be shown in box 11 of your Form W-2. File taxes for 2012 free If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. File taxes for 2012 free       3. File taxes for 2012 free Add lines 2a through 2c 3. File taxes for 2012 free   4. File taxes for 2012 free Subtract line 3 from line 1c. File taxes for 2012 free Enter the result here and on line 2 of the Line 11 Worksheet 4. File taxes for 2012 free                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. File taxes for 2012 free Social security tax, Medicare tax, and Additional Medicare Tax on wages. File taxes for 2012 free 1. File taxes for 2012 free Enter the social security tax withheld (Form(s) W-2, box 4) 1. File taxes for 2012 free   2. File taxes for 2012 free Enter the Medicare tax withheld (Form(s) W-2, box 6). File taxes for 2012 free Box 6 includes any Additional Medicare Tax 2. File taxes for 2012 free   3. File taxes for 2012 free Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. File taxes for 2012 free   4. File taxes for 2012 free Add lines 1, 2, and 3 4. File taxes for 2012 free   5. File taxes for 2012 free Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. File taxes for 2012 free   6. File taxes for 2012 free Subtract line 5 from line 4 6. File taxes for 2012 free   Additional Medicare Tax on Self-Employment Income. File taxes for 2012 free 7. File taxes for 2012 free Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. File taxes for 2012 free   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). File taxes for 2012 free Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. File taxes for 2012 free Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. File taxes for 2012 free 8. File taxes for 2012 free Enter the Tier 1 tax (Form(s) W-2, box 14) 8. File taxes for 2012 free   9. File taxes for 2012 free Enter the Medicare tax (Form(s) W-2, box 14) 9. File taxes for 2012 free   10. File taxes for 2012 free Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). File taxes for 2012 free Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. File taxes for 2012 free   11. File taxes for 2012 free Add lines 8, 9, and 10 11. File taxes for 2012 free   12. File taxes for 2012 free Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. File taxes for 2012 free   13. File taxes for 2012 free Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. File taxes for 2012 free   14. File taxes for 2012 free Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). File taxes for 2012 free Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. File taxes for 2012 free   15. File taxes for 2012 free Add lines 12, 13, and 14 15. File taxes for 2012 free   Line 6 amount 16. File taxes for 2012 free Add lines 6, 7, 11, and 15. File taxes for 2012 free Enter here and on line 6 of the Line 11 Worksheet. File taxes for 2012 free 16. File taxes for 2012 free   Paperwork Reduction Act Notice. File taxes for 2012 free   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. File taxes for 2012 free You are required to give us the information if requested. File taxes for 2012 free We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. File taxes for 2012 free   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. File taxes for 2012 free Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. File taxes for 2012 free Generally, tax returns and return information are confidential, as required by section 6103. File taxes for 2012 free   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. File taxes for 2012 free For the estimated averages, see the instructions for your income tax return. File taxes for 2012 free   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. File taxes for 2012 free See Comments and suggestions , earlier. File taxes for 2012 free How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File taxes for 2012 free Free help with your tax return. File taxes for 2012 free   You can get free help preparing your return nationwide from IRS-certified volunteers. File taxes for 2012 free The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File taxes for 2012 free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File taxes for 2012 free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File taxes for 2012 free In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File taxes for 2012 free To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File taxes for 2012 free gov, download the IRS2Go app, or call 1-800-906-9887. File taxes for 2012 free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File taxes for 2012 free To find the nearest AARP Tax-Aide site, visit AARP's website at www. File taxes for 2012 free aarp. File taxes for 2012 free org/money/taxaide or call 1-888-227-7669. File taxes for 2012 free For more information on these programs, go to IRS. File taxes for 2012 free gov and enter “VITA” in the search box. File taxes for 2012 free Internet. File taxes for 2012 free    IRS. File taxes for 2012 free gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File taxes for 2012 free Download the free IRS2Go app from the iTunes app store or from Google Play. File taxes for 2012 free Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File taxes for 2012 free Check the status of your 2013 refund with the Where's My Refund? application on IRS. File taxes for 2012 free gov or download the IRS2Go app and select the Refund Status option. File taxes for 2012 free The IRS issues more than 9 out of 10 refunds in less than 21 days. File taxes for 2012 free Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File taxes for 2012 free You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File taxes for 2012 free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File taxes for 2012 free Use the Interactive Tax Assistant (ITA) to research your tax questions. File taxes for 2012 free No need to wait on the phone or stand in line. File taxes for 2012 free The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File taxes for 2012 free When you reach the response screen, you can print the entire interview and the final response for your records. File taxes for 2012 free New subject areas are added on a regular basis. File taxes for 2012 free  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File taxes for 2012 free gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File taxes for 2012 free You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File taxes for 2012 free The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File taxes for 2012 free When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File taxes for 2012 free Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File taxes for 2012 free You can also ask the IRS to mail a return or an account transcript to you. File taxes for 2012 free Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File taxes for 2012 free gov or by calling 1-800-908-9946. File taxes for 2012 free Tax return and tax account transcripts are generally available for the current year and the past three years. File taxes for 2012 free Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File taxes for 2012 free Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File taxes for 2012 free If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File taxes for 2012 free Check the status of your amended return using Where's My Amended Return? Go to IRS. File taxes for 2012 free gov and enter Where's My Amended Return? in the search box. File taxes for 2012 free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File taxes for 2012 free It can take up to 3 weeks from the date you mailed it to show up in our system. File taxes for 2012 free Make a payment using one of several safe and convenient electronic payment options available on IRS. File taxes for 2012 free gov. File taxes for 2012 free Select the Payment tab on the front page of IRS. File taxes for 2012 free gov for more information. File taxes for 2012 free Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File taxes for 2012 free Figure your income tax withholding with the IRS Withholding Calculator on IRS. File taxes for 2012 free gov. File taxes for 2012 free Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File taxes for 2012 free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File taxes for 2012 free gov. File taxes for 2012 free Request an Electronic Filing PIN by going to IRS. File taxes for 2012 free gov and entering Electronic Filing PIN in the search box. File taxes for 2012 free Download forms, instructions and publications, including accessible versions for people with disabilities. File taxes for 2012 free Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File taxes for 2012 free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File taxes for 2012 free An employee can answer questions about your tax account or help you set up a payment plan. File taxes for 2012 free Before you visit, check the Office Locator on IRS. File taxes for 2012 free gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File taxes for 2012 free If you have a special need, such as a disability, you can request an appointment. File taxes for 2012 free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File taxes for 2012 free Apply for an Employer Identification Number (EIN). File taxes for 2012 free Go to IRS. File taxes for 2012 free gov and enter Apply for an EIN in the search box. File taxes for 2012 free Read the Internal Revenue Code, regulations, or other official guidance. File taxes for 2012 free Read Internal Revenue Bulletins. File taxes for 2012 free Sign up to receive local and national tax news and more by email. File taxes for 2012 free Just click on “subscriptions” above the search box on IRS. File taxes for 2012 free gov and choose from a variety of options. File taxes for 2012 free    Phone. File taxes for 2012 free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File taxes for 2012 free Download the free IRS2Go app from the iTunes app store or from Google Play. File taxes for 2012 free Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File taxes for 2012 free gov, or download the IRS2Go app. File taxes for 2012 free Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File taxes for 2012 free The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File taxes for 2012 free Most VITA and TCE sites offer free electronic filing. File taxes for 2012 free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File taxes for 2012 free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File taxes for 2012 free Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File taxes for 2012 free If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File taxes for 2012 free The IRS issues more than 9 out of 10 refunds in less than 21 days. File taxes for 2012 free Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File taxes for 2012 free Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File taxes for 2012 free The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File taxes for 2012 free Note, the above information is for our automated hotline. File taxes for 2012 free Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File taxes for 2012 free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File taxes for 2012 free You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File taxes for 2012 free It can take up to 3 weeks from the date you mailed it to show up in our system. File taxes for 2012 free Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File taxes for 2012 free You should receive your order within 10 business days. File taxes for 2012 free Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File taxes for 2012 free If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File taxes for 2012 free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File taxes for 2012 free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File taxes for 2012 free These individuals can also contact the IRS through relay services such as the Federal Relay Service. File taxes for 2012 free    Walk-in. File taxes for 2012 free You can find a selection of forms, publications and services — in-person. File taxes for 2012 free Products. File taxes for 2012 free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File taxes for 2012 free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File taxes for 2012 free Services. File taxes for 2012 free You can walk in to your local TAC for face-to-face tax help. File taxes for 2012 free An employee can answer questions about your tax account or help you set up a payment plan. File taxes for 2012 free Before visiting, use the Office Locator tool on IRS. File taxes for 2012 free gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File taxes for 2012 free    Mail. File taxes for 2012 free You can send your order for forms, instructions, and publications to the address below. File taxes for 2012 free You should receive a response within 10 business days after your request is received. File taxes for 2012 free Internal Revenue Service 1201 N. File taxes for 2012 free Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File taxes for 2012 free The Taxpayer Advocate Service (TAS) is your voice at the IRS. File taxes for 2012 free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File taxes for 2012 free   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File taxes for 2012 free We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File taxes for 2012 free You face (or your business is facing) an immediate threat of adverse action. File taxes for 2012 free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File taxes for 2012 free   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File taxes for 2012 free Here's why we can help: TAS is an independent organization within the IRS. File taxes for 2012 free Our advocates know how to work with the IRS. File taxes for 2012 free Our services are free and tailored to meet your needs. File taxes for 2012 free We have offices in every state, the District of Columbia, and Puerto Rico. File taxes for 2012 free   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File taxes for 2012 free   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File taxes for 2012 free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File taxes for 2012 free Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. File taxes for 2012 free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File taxes for 2012 free Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File taxes for 2012 free Prev  Up  Next   Home   More Online Publications
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File taxes for 2012 free Publication 15-A - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 15-A, such as legislation enacted after it was published, go to www. File taxes for 2012 free irs. File taxes for 2012 free gov/pub15a. File taxes for 2012 free What's New Social security and Medicare tax for 2014. File taxes for 2012 free  The social security tax rate is 6. File taxes for 2012 free 2% each for the employee and employer, unchanged from 2013. File taxes for 2012 free The social security wage base limit is $117,000. File taxes for 2012 free The Medicare tax rate is 1. File taxes for 2012 free 45% each for the employee and employer, unchanged from 2013. File taxes for 2012 free There is no wage base limit for Medicare tax. File taxes for 2012 free Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. File taxes for 2012 free Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. File taxes for 2012 free Withholding allowance. File taxes for 2012 free  The 2014 amount for one withholding allowance on an annual basis is $3,950. File taxes for 2012 free Same-sex marriage. File taxes for 2012 free  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. File taxes for 2012 free For more information, see Revenue Ruling 2013-17, 2013-38 I. File taxes for 2012 free R. File taxes for 2012 free B. File taxes for 2012 free 201, available at www. File taxes for 2012 free irs. File taxes for 2012 free gov/irb/2013-38_IRB/ar07. File taxes for 2012 free html. File taxes for 2012 free Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. File taxes for 2012 free Notice 2013-61, 2013-44 I. File taxes for 2012 free R. File taxes for 2012 free B. File taxes for 2012 free 432, is available at www. File taxes for 2012 free irs. File taxes for 2012 free gov/irb/2013-44_IRB/ar10. File taxes for 2012 free html. File taxes for 2012 free Reminders Additional Medicare Tax withholding. File taxes for 2012 free . File taxes for 2012 free  In addition to withholding Medicare tax at 1. File taxes for 2012 free 45%, you must withhold a 0. File taxes for 2012 free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. File taxes for 2012 free You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. File taxes for 2012 free Additional Medicare Tax is only imposed on the employee. File taxes for 2012 free There is no employer share of Additional Medicare Tax. File taxes for 2012 free All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. File taxes for 2012 free For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. File taxes for 2012 free For more information on Additional Medicare Tax, visit IRS. File taxes for 2012 free gov and enter “Additional Medicare Tax” in the search box. File taxes for 2012 free Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. File taxes for 2012 free  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. File taxes for 2012 free Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. File taxes for 2012 free For more information, visit IRS. File taxes for 2012 free gov and enter “work opportunity tax credit” in the search box. File taxes for 2012 free COBRA premium assistance credit. File taxes for 2012 free  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. File taxes for 2012 free For more information, see COBRA premium assistance credit in Publication 15 (Circular E). File taxes for 2012 free Federal tax deposits must be made by electronic funds transfer. File taxes for 2012 free  You must use electronic funds transfer to make all federal tax deposits. File taxes for 2012 free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). File taxes for 2012 free 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 electronic deposits on your behalf. File taxes for 2012 free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. File taxes for 2012 free EFTPS is a free service provided by the Department of Treasury. File taxes for 2012 free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. File taxes for 2012 free For more information on making federal tax deposits, see How To Deposit in Publication 15 (Circular E). File taxes for 2012 free To get more information about EFTPS or to enroll in EFTPS, visit www. File taxes for 2012 free eftps. File taxes for 2012 free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). File taxes for 2012 free Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. File taxes for 2012 free You must receive written notice from the IRS to file Form 944. File taxes for 2012 free  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. File taxes for 2012 free S. File taxes for 2012 free Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. File taxes for 2012 free You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. File taxes for 2012 free For more information on requesting to file Form 944, visit IRS. File taxes for 2012 free gov and enter “file employment taxes annually” in the search box. File taxes for 2012 free Employers can request to file Forms 941 instead of Form 944. File taxes for 2012 free  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. File taxes for 2012 free You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. File taxes for 2012 free For more information on requesting to file Form 944, visit IRS. File taxes for 2012 free gov and enter “file employment taxes annually” in the search box. File taxes for 2012 free Aggregate Form 941 filers. File taxes for 2012 free  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. File taxes for 2012 free Aggregate Forms 941 can only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. File taxes for 2012 free To request approval to act as an agent for an employer, the agent must file Form 2678, Employer/Payer Appointment of Agent, with the IRS. File taxes for 2012 free Aggregate Form 940 filers. File taxes for 2012 free  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. File taxes for 2012 free Aggregate Forms 940 may only be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. File taxes for 2012 free To request approval to act as an agent on behalf of home care service recipients, the agent must file Form 2678 with the IRS. File taxes for 2012 free Electronic filing and payment. File taxes for 2012 free  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. File taxes for 2012 free Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. File taxes for 2012 free Spend less time and worry about taxes and more time running your business. File taxes for 2012 free Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. File taxes for 2012 free For e-file, visit www. File taxes for 2012 free irs. File taxes for 2012 free gov/efile for additional information. File taxes for 2012 free For EFTPS, visit www. File taxes for 2012 free eftps. File taxes for 2012 free gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). File taxes for 2012 free Electronic submission of Forms W-4, W-4P, W-4S and W-4V. File taxes for 2012 free  You may set up a system to electronically receive any or all of the following forms (and their Spanish versions, if available) from an employee or payee. File taxes for 2012 free Form W-4, Employee's Withholding Allowance Certificate. File taxes for 2012 free Form W-4P, Withholding Certificate for Pension or Annuity Payments. File taxes for 2012 free Form W-4S, Request for Federal Income Tax Withholding From Sick Pay. File taxes for 2012 free Form W-4V, Voluntary Withholding Request. File taxes for 2012 free For each form that you establish an electronic submission system for, you must meet each of the following five requirements. File taxes for 2012 free The electronic system must ensure that the information received by the payer is the information sent by the payee. File taxes for 2012 free The system must document all occasions of user access that result in a submission. File taxes for 2012 free In addition, the design and operation of the electronic system, including access procedures, must make it reasonably certain that the person accessing the system and submitting the form is the person identified on the form. File taxes for 2012 free The electronic system must provide exactly the same information as the paper form. File taxes for 2012 free The electronic submission must be signed with an electronic signature by the payee whose name is on the form. File taxes for 2012 free The electronic signature must be the final entry in the submission. File taxes for 2012 free Upon request, you must furnish a hard copy of any completed electronic form to the IRS and a statement that, to the best of the payer's knowledge, the electronic form was submitted by the named payee. File taxes for 2012 free The hard copy of the electronic form must provide exactly the same information as, but need not be a facsimile of, the paper form. File taxes for 2012 free For Form W-4, the signature must be under penalty of perjury, and must contain the same language that appears on the paper version of the form. File taxes for 2012 free The electronic system must inform the employee that he or she must make a declaration contained in the perjury statement and that the declaration is made by signing the Form W-4. File taxes for 2012 free You must also meet all recordkeeping requirements that apply to the paper forms. File taxes for 2012 free For more information, see: Regulations sections 31. File taxes for 2012 free 3402(f)(5)-1(c) (for Form W-4), and Announcement 99-6 (for Forms W-4P, W-4S, and W-4V). File taxes for 2012 free You can find Announcement 99-6 on page 24 of Internal Revenue Bulletin 1999-4 at www. File taxes for 2012 free irs. File taxes for 2012 free gov/pub/irs-irbs/irb99-04. File taxes for 2012 free pdf. File taxes for 2012 free Additional employment tax information. File taxes for 2012 free  Visit the IRS website at www. File taxes for 2012 free irs. File taxes for 2012 free gov/businesses and click on the Employment Taxes link under Businesses Topics. File taxes for 2012 free Telephone help. File taxes for 2012 free  You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. File taxes for 2012 free Help for people with disabilities. File taxes for 2012 free  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability) with any tax question or to order forms and publications. File taxes for 2012 free You may also use this number for assistance with unresolved tax problems. File taxes for 2012 free Furnishing Form W-2 to employees electronically. File taxes for 2012 free  You may set up a system to furnish Form W-2, Wage and Tax Statement, electronically. File taxes for 2012 free Each employee participating must consent (either electronically or by paper document) to receive his or her Form W-2 electronically, and you must notify the employee of all hardware and software requirements to receive the form. File taxes for 2012 free You may not send a Form W-2 electronically to any employee who does not consent or who has revoked consent previously provided. File taxes for 2012 free To furnish Forms W-2 electronically, you must meet the following disclosure requirements and provide a clear and conspicuous statement of each requirement to your employees. File taxes for 2012 free The employee must be informed that he or she will receive a paper Form W-2 if consent is not given to receive it electronically. File taxes for 2012 free The employee must be informed of the scope and duration of the consent. File taxes for 2012 free The employee must be informed of any procedure for obtaining a paper copy of his or her Form W-2 and whether or not the request for a paper statement is treated as a withdrawal of his or her consent to receiving his or her Form W-2 electronically. File taxes for 2012 free The employee must be notified about how to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. File taxes for 2012 free The employee must also be notified that the withdrawn consent does not apply to the previously issued Forms W-2. File taxes for 2012 free The employee must be informed about any conditions under which electronic Forms W-2 will no longer be furnished (for example, termination of employment). File taxes for 2012 free The employee must be informed of any procedures for updating his or her contact information that enables the employer to provide electronic Forms W-2. File taxes for 2012 free The employer must notify the employee of any changes to the employer's contact information. File taxes for 2012 free You must furnish electronic Forms W-2 by the same due date as the paper Forms W-2. File taxes for 2012 free For more information on furnishing Form W-2 to employees electronically, see Regulations section 31. File taxes for 2012 free 6051-1(j). File taxes for 2012 free Photographs of missing children. File taxes for 2012 free  The IRS is a proud partner with the National Center for Missing and Exploited Children. File taxes for 2012 free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes for 2012 free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File taxes for 2012 free Introduction This publication supplements Publication 15 (Circular E). File taxes for 2012 free It contains specialized and detailed employment tax information supplementing the basic information provided in Publication 15 (Circular E). File taxes for 2012 free This publication also contains tables for withholding on distributions of Indian gaming profits to tribal members. File taxes for 2012 free Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment of various types of noncash compensation. File taxes for 2012 free Ordering publications and forms. File taxes for 2012 free   See Ordering Employer Tax Forms and Publications in Publication 15 (Circular E) and How To Get Tax Help , later, for more information on how to obtain forms and publications. File taxes for 2012 free Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 505 Tax Withholding and Estimated Tax 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Comments and suggestions. File taxes for 2012 free   We welcome your comments about this publication and your suggestions for future editions. File taxes for 2012 free    You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. File taxes for 2012 free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File taxes for 2012 free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File taxes for 2012 free   You can also send us comments from www. File taxes for 2012 free irs. File taxes for 2012 free gov/formspubs. File taxes for 2012 free Click on More Information and then click on Comment on Tax Forms and Publications. File taxes for 2012 free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. File taxes for 2012 free Prev  Up  Next   Home   More Online Publications