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Filing A 2012 Tax Return

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Filing A 2012 Tax Return

Filing a 2012 tax return Publication 907 - Main Content Table of Contents IncomeDependent Care Benefits Social Security and Railroad Retirement Benefits Disability Pensions Military and Government Disability Pensions Other Payments Itemized DeductionsMedical Expenses Impairment-Related Work Expenses Tax CreditsChild and Dependent Care Credit Credit for the Elderly or the Disabled Earned Income Credit Household Employers Business Tax Incentives How To Get Tax Help Income All income is taxable unless it is specifically excluded by law. Filing a 2012 tax return The following discussions highlight some income items (both taxable and nontaxable) that are of particular interest to people with disabilities and those who care for people with disabilities. Filing a 2012 tax return Dependent Care Benefits Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person(s) while you worked, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. Filing a 2012 tax return Exclusion or deduction. Filing a 2012 tax return   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. Filing a 2012 tax return Your employer can tell you whether your benefit plan qualifies. Filing a 2012 tax return To claim the exclusion, you must complete Part III of Form 2441, Child and Dependent Care Expenses. Filing a 2012 tax return You cannot use Form 1040EZ. Filing a 2012 tax return   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. Filing a 2012 tax return Therefore, you would not get an exclusion from wages. Filing a 2012 tax return Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. Filing a 2012 tax return To claim the deduction, you must use Form 2441. Filing a 2012 tax return   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). Filing a 2012 tax return Statement for employee. Filing a 2012 tax return   Your employer must give you a Form W-2 (or similar statement), showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. Filing a 2012 tax return Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. Filing a 2012 tax return Qualifying person(s). Filing a 2012 tax return   A qualifying person is: A qualifying child who is under age 13 whom you can claim as a dependent. Filing a 2012 tax return If the child turned 13 during the year, the child is a qualifying person for the part of the year he or she was under age 13. Filing a 2012 tax return Your disabled spouse who is not physically or mentally able to care for himself or herself. Filing a 2012 tax return Any disabled person who was not physically or mentally able to care for himself or herself whom you can claim as a dependent (or could claim as a dependent except that the person had gross income of $3,900 or more or filed a joint return). Filing a 2012 tax return Any disabled person who was not physically or mentally able to care for himself or herself whom you could claim as a dependent except that you (or your spouse if filing jointly) could be claimed as a dependent on another taxpayer's 2013 return. Filing a 2012 tax return For information about excluding benefits on Form 1040, Form 1040NR, or Form 1040A, see Form 2441 and its instructions. Filing a 2012 tax return Social Security and Railroad Retirement Benefits If you received social security or equivalent Tier 1 railroad retirement (RRTA) benefits during the year, part of the amount you received may be taxable. Filing a 2012 tax return Are any of your benefits taxable?   If the only income you received during the year was your social security or equivalent Tier 1 railroad retirement (RRTA) benefits, your benefits generally are not taxable. Filing a 2012 tax return   If you received income during the year in addition to social security or equivalent Tier 1 railroad retirement (RRTA) benefits, part of your benefits may be taxable if all of your other income, including tax-exempt interest, plus half of your benefits are more than: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Filing a 2012 tax return   For more information, see the instructions for Form 1040, lines 20a and 20b, or Form 1040A, lines 14a and 14b. Filing a 2012 tax return Publication 915, Social Security and Equivalent Railroad Retirement Benefits, contains more detailed information. Filing a 2012 tax return Supplemental security income (SSI) payments. Filing a 2012 tax return   Social security benefits do not include SSI payments, which are not taxable. Filing a 2012 tax return Do not include these payments in your income. Filing a 2012 tax return Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Filing a 2012 tax return You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A until you reach minimum retirement age. Filing a 2012 tax return Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Filing a 2012 tax return You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Filing a 2012 tax return For information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Filing a 2012 tax return Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Filing a 2012 tax return Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Filing a 2012 tax return For more information on pensions and annuities, see Publication 575, Pension and Annuity Income. Filing a 2012 tax return Retirement and profit-sharing plans. Filing a 2012 tax return   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Filing a 2012 tax return The payments must be reported as a pension or annuity. Filing a 2012 tax return Accrued leave payment. Filing a 2012 tax return   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Filing a 2012 tax return The payment is not a disability payment. Filing a 2012 tax return Include it in your income in the tax year you receive it. Filing a 2012 tax return See Publication 525, Taxable and Nontaxable Income, for more information. Filing a 2012 tax return Military and Government Disability Pensions Generally, you must report disability pensions as income, but do not include certain military and government disability pensions. Filing a 2012 tax return For information about military and government disability pensions, see Publication 525. Filing a 2012 tax return VA disability benefits. Filing a 2012 tax return   Do not include disability benefits you receive from the Department of Veterans Affairs (VA) in your gross income. Filing a 2012 tax return If you are a military retiree and do not receive your disability benefits from the VA, see Publication 525 for more information. Filing a 2012 tax return   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the VA. Filing a 2012 tax return These include: Education, training, and subsistence allowances, Disability compensation and pension payments for disabilities paid either to veterans or their families, Grants for homes designed for wheelchair living, Grants for motor vehicles for veterans who lost their sight or the use of their limbs, Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death, Interest on insurance dividends left on deposit with the VA, Benefits under a dependent-care assistance program, The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001, or Payments made under the VA's compensated work therapy program. Filing a 2012 tax return Other Payments You may receive other payments that are related to your disability. Filing a 2012 tax return The following payments are not taxable. Filing a 2012 tax return Benefit payments from a public welfare fund, such as payments due to blindness. Filing a 2012 tax return Workers' compensation for an occupational sickness or injury if paid under a workers' compensation act or similar law. Filing a 2012 tax return Compensatory (but not punitive) damages for physical injury or physical sickness. Filing a 2012 tax return Disability benefits under a “no-fault” car insurance policy for loss of income or earning capacity as a result of injuries. Filing a 2012 tax return Compensation for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Filing a 2012 tax return Long-Term Care Insurance Long-term care insurance contracts generally are treated as accident and health insurance contracts. Filing a 2012 tax return Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Filing a 2012 tax return More detailed information can be found in Publication 525. Filing a 2012 tax return Accelerated Death Benefits You can exclude from income accelerated death benefits you receive on the life of an insured individual if certain requirements are met. Filing a 2012 tax return Accelerated death benefits are amounts received under a life insurance contract before the death of the insured. Filing a 2012 tax return These benefits also include amounts received on the sale or assignment of the contract to a viatical settlement provider. Filing a 2012 tax return This exclusion applies only if the insured was a terminally ill individual or a chronically ill individual. Filing a 2012 tax return For more information, see Publication 525. Filing a 2012 tax return Itemized Deductions If you file Form 1040, you generally can either claim the standard deduction or itemize your deductions. Filing a 2012 tax return You must use Schedule A (Form 1040) to itemize your deductions. Filing a 2012 tax return See your form instructions for information on the standard deduction and the deductions you can itemize. Filing a 2012 tax return The following discussions highlight some itemized deductions that are of particular interest to persons with disabilities. Filing a 2012 tax return Medical Expenses When figuring your deduction for medical expenses, you can generally include medical and dental expenses you pay for yourself, your spouse, and your dependents. Filing a 2012 tax return Medical expenses are the cost of diagnosis, cure, mitigation, treatment, or prevention of disease and the costs for treatments affecting any part or function of the body. Filing a 2012 tax return They include the costs of equipment, supplies, diagnostic devices, and transportation for needed medical care and payments for medical insurance. Filing a 2012 tax return You can deduct only the amount of your medical and dental expenses that is more than 10% (7. Filing a 2012 tax return 5% if either you or your spouse was born before January 2, 1949) of your adjusted gross income shown on Form 1040, line 38. Filing a 2012 tax return The following list highlights some of the medical expenses you can include in figuring your medical expense deduction. Filing a 2012 tax return For more detailed information, see Publication 502, Medical and Dental Expenses (Including the Health Coverage Tax Credit). Filing a 2012 tax return Artificial limbs, contact lenses, eyeglasses, and hearing aids. Filing a 2012 tax return The part of the cost of Braille books and magazines that is more than the price of regular printed editions. Filing a 2012 tax return Cost and repair of special telephone equipment for hearing-impaired persons. Filing a 2012 tax return Cost and maintenance of a wheelchair or a three-wheel motor vehicle commercially known as an “autoette. Filing a 2012 tax return ” Cost and care of a guide dog or other animal aiding a person with a physical disability. Filing a 2012 tax return Costs for a school that furnishes special education if a principal reason for using the school is its resources for relieving a mental or physical disability. Filing a 2012 tax return This includes the cost of teaching Braille and lip reading and the cost of remedial language training to correct a condition caused by a birth defect. Filing a 2012 tax return Premiums for qualified long-term care insurance, up to certain amounts. Filing a 2012 tax return Improvements to a home that do not increase its value if the main purpose is medical care. Filing a 2012 tax return An example is constructing entrance or exit ramps. Filing a 2012 tax return Improvements that increase a home's value, if the main purpose is medical care, may be partly included as a medical expense. Filing a 2012 tax return See Publication 502 for more information. Filing a 2012 tax return Impairment-Related Work Expenses If you are disabled, you can take a business deduction for expenses that are necessary for you to be able to work. Filing a 2012 tax return If you take a business deduction for these impairment-related work expenses, they are not subject to the 10% (7. Filing a 2012 tax return 5% if you or your spouse is age 65 or older) limit that applies to medical expenses. Filing a 2012 tax return You are disabled if you have: A physical or mental disability (for example, blindness or deafness) that functionally limits your being employed, or A physical or mental impairment (including, but not limited to, a sight or hearing impairment) that substantially limits one or more of your major life activities, such as performing manual tasks, walking, speaking, breathing, learning, or working. Filing a 2012 tax return Impairment-related expenses defined. Filing a 2012 tax return   Impairment-related expenses are those ordinary and necessary business expenses that are: Necessary for you to do your work satisfactorily, For goods and services not required or used, other than incidentally, in your personal activities, and Not specifically covered under other income tax laws. Filing a 2012 tax return Publication 502 contains more detailed information. Filing a 2012 tax return Tax Credits This discussion highlights three tax credits that may be of interest to people with disabilities and those who care for people with disabilities. Filing a 2012 tax return Child and Dependent Care Credit If you pay someone to care for either your dependent under age 13 or your spouse or dependent who is not able to care for himself or herself, you may be able to get a credit of up to 35% of your expenses. Filing a 2012 tax return To qualify, you must pay these expenses so you can work or look for work. Filing a 2012 tax return The care must be provided for: Your qualifying child who is your dependent and who was under age 13 when the care was provided, Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. Filing a 2012 tax return You can claim the credit on Form 1040 or 1040A. Filing a 2012 tax return You cannot claim the credit on Form 1040EZ or Form 1040NR-EZ. Filing a 2012 tax return You figure the credit on Form 2441. Filing a 2012 tax return For more information, see the instructions for Form 1040, line 48, or Form 1040A, line 29. Filing a 2012 tax return Publication 503, Child and Dependent Care Expenses, contains more detailed information. Filing a 2012 tax return Credit for the Elderly or the Disabled You may be able to claim this credit if you are a U. Filing a 2012 tax return S. Filing a 2012 tax return citizen or a resident alien and either of the following apply. Filing a 2012 tax return You were 65 or older at the end of 2013, You were under 65 at the end of 2013, and retired on permanent or total disability. Filing a 2012 tax return You can claim the credit on Form 1040 or 1040A. Filing a 2012 tax return You figure the credit on Schedule R. Filing a 2012 tax return For more information, see the instructions for Form 1040, line 53, or Form 1040A, line 30. Filing a 2012 tax return Publication 524, Credit for the Elderly or the Disabled, contains more detailed information. Filing a 2012 tax return Earned Income Credit This credit is based on the amount of your earned income. Filing a 2012 tax return You can get the credit if your adjusted gross income for 2013 is less than: $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, or $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children. Filing a 2012 tax return To figure the credit, use the worksheet in the instructions for Form 1040, 1040A, or 1040EZ. Filing a 2012 tax return If you have a qualifying child, also complete Schedule EIC, Earned Income Credit, and attach it to your Form 1040 or 1040A. Filing a 2012 tax return You cannot use Form 1040EZ if you have a qualifying child. Filing a 2012 tax return Qualifying child. Filing a 2012 tax return   To be a qualifying child, your child must be younger than you (or your spouse if married filing jointly) and under age 19 or a full-time student under age 24 at the end of 2013, or permanently and totally disabled at any time during 2013, regardless of age. Filing a 2012 tax return Earned income. Filing a 2012 tax return   If you are retired on disability, benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Filing a 2012 tax return However, payments you received from a disability insurance policy that you paid the premiums for are not earned income. Filing a 2012 tax return More information. Filing a 2012 tax return   For more information, including all the requirements to claim the earned income credit, see the instructions for Form 1040, line 64a; Form 1040A, line 38a; or Form 1040EZ, line 8a. Filing a 2012 tax return Publication 596, Earned Income Credit (EIC), contains more detailed information. Filing a 2012 tax return Household Employers If you pay someone to work in your home, such as a babysitter or housekeeper, you may be a household employer who has to pay employment taxes. Filing a 2012 tax return A person you hire through an agency is not your employee if the agency controls what work is done and how it is done. Filing a 2012 tax return This control could include setting the fee, requiring regular reports, and providing rules of conduct and appearance. Filing a 2012 tax return In this case you do not have to pay employment taxes on the amount you pay. Filing a 2012 tax return But if you control what work is done and how it is done, the worker is your employee. Filing a 2012 tax return If you possess the right to discharge a worker, that worker is generally considered to be your employee. Filing a 2012 tax return If a worker is your employee, it does not matter that you hired the worker through an agency or from a list provided by an agency. Filing a 2012 tax return To find out if you have to pay employment taxes, see Publication 926, Household Employer's Tax Guide For Wages Paid in 2013. Filing a 2012 tax return Business Tax Incentives If you own or operate a business, or you are looking for work, you should be aware of the following tax incentives for businesses to help persons with disabilities. Filing a 2012 tax return Deduction for costs of removing barriers to the disabled and the elderly—This is a deduction a business can take for making a facility or public transportation vehicle more accessible to and usable by persons who are disabled or elderly. Filing a 2012 tax return For more information, see chapter 7 of Publication 535, Business Expenses. Filing a 2012 tax return Disabled access credit—This is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons with disabilities. Filing a 2012 tax return The expenses must be to enable the eligible small business to comply with the Americans With Disabilities Act of 1990. Filing a 2012 tax return See Form 8826, Disabled Access Credit, for more information. Filing a 2012 tax return Work opportunity credit—This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. Filing a 2012 tax return One targeted group consists of vocational rehabilitation referrals. Filing a 2012 tax return These are individuals who have a physical or mental disability that results in a substantial handicap to employment. Filing a 2012 tax return See Form 5884, Work Opportunity Credit. Filing a 2012 tax return How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Filing a 2012 tax return Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Filing a 2012 tax return Free help with your tax return. Filing a 2012 tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. Filing a 2012 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Filing a 2012 tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Filing a 2012 tax return 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. Filing a 2012 tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Filing a 2012 tax return To find the nearest VITA or TCE site, visit IRS. Filing a 2012 tax return gov or call 1-800-906-9887. Filing a 2012 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing a 2012 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing a 2012 tax return aarp. Filing a 2012 tax return org/money/taxaide or call 1-888-227-7669. Filing a 2012 tax return   For more information on these programs, go to IRS. Filing a 2012 tax return gov and enter “VITA” in the search box. Filing a 2012 tax return Internet. Filing a 2012 tax return IRS. Filing a 2012 tax return gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Filing a 2012 tax return Apply for an Employer Identification Number (EIN). Filing a 2012 tax return Go to IRS. Filing a 2012 tax return gov and enter Apply for an EIN in the search box. Filing a 2012 tax return Request an Electronic Filing PIN by going to IRS. Filing a 2012 tax return gov and entering Electronic Filing PIN in the search box. Filing a 2012 tax return Check the status of your 2013 refund with Where's My Refund? Go to IRS. Filing a 2012 tax return gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing a 2012 tax return If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing a 2012 tax return Check the status of your amended return. Filing a 2012 tax return Go to IRS. Filing a 2012 tax return gov and enter Where's My Amended Return in the search box. Filing a 2012 tax return Download forms, instructions, and publications, including some accessible versions. Filing a 2012 tax return Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Filing a 2012 tax return gov or IRS2Go. Filing a 2012 tax return Tax return and tax account transcripts are generally available for the current year and past three years. Filing a 2012 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing a 2012 tax return gov. Filing a 2012 tax return 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. Filing a 2012 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing a 2012 tax return gov. Filing a 2012 tax return Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Filing a 2012 tax return gov or IRS2Go. Filing a 2012 tax return Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Filing a 2012 tax return An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Filing a 2012 tax return Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Filing a 2012 tax return If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Filing a 2012 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing a 2012 tax return Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Filing a 2012 tax return gov. Filing a 2012 tax return Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing a 2012 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Filing a 2012 tax return Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Filing a 2012 tax return AARP offers the Tax-Aide counseling program as part of the TCE program. Filing a 2012 tax return Visit AARP's website to find the nearest Tax-Aide location. Filing a 2012 tax return Research your tax questions. Filing a 2012 tax return Search publications and instructions by topic or keyword. Filing a 2012 tax return Read the Internal Revenue Code, regulations, or other official guidance. Filing a 2012 tax return Read Internal Revenue Bulletins. Filing a 2012 tax return Sign up to receive local and national tax news by email. Filing a 2012 tax return Phone. Filing a 2012 tax return You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing a 2012 tax return Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Filing a 2012 tax return Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. Filing a 2012 tax return Call to locate the nearest volunteer help site, 1-800-906-9887. Filing a 2012 tax return Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Filing a 2012 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Filing a 2012 tax return Most VITA and TCE sites offer free electronic filing. Filing a 2012 tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing a 2012 tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing a 2012 tax return Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Filing a 2012 tax return The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Filing a 2012 tax return If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Filing a 2012 tax return Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Filing a 2012 tax return Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing a 2012 tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Filing a 2012 tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing a 2012 tax return Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Filing a 2012 tax return You should receive your order within 10 business days. Filing a 2012 tax return Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Filing a 2012 tax return Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Filing a 2012 tax return Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Filing a 2012 tax return Call to ask tax questions, 1-800-829-1040. Filing a 2012 tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing a 2012 tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing a 2012 tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Filing a 2012 tax return gsa. Filing a 2012 tax return gov/fedrelay. Filing a 2012 tax return Walk-in. Filing a 2012 tax return You can find a selection of forms, publications and services — in-person, face-to-face. Filing a 2012 tax return Products. Filing a 2012 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Filing a 2012 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Filing a 2012 tax return Services. Filing a 2012 tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. Filing a 2012 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Filing a 2012 tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Filing a 2012 tax return No appointment is necessary—just walk in. Filing a 2012 tax return Before visiting, check www. Filing a 2012 tax return irs. Filing a 2012 tax return gov/localcontacts for hours of operation and services provided. Filing a 2012 tax return Mail. Filing a 2012 tax return You can send your order for forms, instructions, and publications to the address below. Filing a 2012 tax return You should receive a response within 10 business days after your request is received. Filing a 2012 tax return  Internal Revenue Service 1201 N. Filing a 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Filing a 2012 tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing a 2012 tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing a 2012 tax return What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Filing a 2012 tax return 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. Filing a 2012 tax return You face (or your business is facing) an immediate threat of adverse action. Filing a 2012 tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing a 2012 tax return   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. Filing a 2012 tax return Here's why we can help: TAS is an independent organization within the IRS. Filing a 2012 tax return Our advocates know how to work with the IRS. Filing a 2012 tax return Our services are free and tailored to meet your needs. Filing a 2012 tax return We have offices in every state, the District of Columbia, and Puerto Rico. Filing a 2012 tax return 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 www. Filing a 2012 tax return irs. Filing a 2012 tax return gov/advocate, or call us toll-free at 1-877-777-4778. Filing a 2012 tax return How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing a 2012 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Filing a 2012 tax return irs. Filing a 2012 tax return gov/sams. Filing a 2012 tax return Low Income Taxpayer Clinics. Filing a 2012 tax return   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. Filing a 2012 tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing a 2012 tax return Visit www. Filing a 2012 tax return TaxpayerAdvocate. Filing a 2012 tax return irs. Filing a 2012 tax return gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing a 2012 tax return Prev  Up  Next   Home   More Online Publications
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The Filing A 2012 Tax Return

Filing a 2012 tax return Publication 555 - Introductory Material Table of Contents Future Developments What's New Important Reminder IntroductionOrdering forms and publications. Filing a 2012 tax return Tax questions. Filing a 2012 tax return Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 555, such as legislation enacted after it was published, go to www. Filing a 2012 tax return irs. Filing a 2012 tax return gov/pub555. Filing a 2012 tax return What's New Same-sex marriages. Filing a 2012 tax return  For federal tax purposes, individuals of the same sex are 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. Filing a 2012 tax return The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Filing a 2012 tax return However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not called a marriage under state (or foreign) law are not married for federal tax purposes. Filing a 2012 tax return The word “state” as used here includes the District of Columbia, Puerto Rico, and U. Filing a 2012 tax return S. Filing a 2012 tax return territories and possessions. Filing a 2012 tax return It means any domestic jurisdiction that has the legal authority to sanction marriages. Filing a 2012 tax return The term “foreign country” means any foreign jurisdiction that has the legal authority to sanction marriages. Filing a 2012 tax return If individuals of the same sex are married, they generally must use the married filing jointly or married filing separately filing status. Filing a 2012 tax return However, if they did not live together during the last 6 months of the year, one or both of them may be able to use the head of household filing status. Filing a 2012 tax return For details, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Filing a 2012 tax return Also see Revenue Ruling 2013-17 and Answers to Frequently Asked Questions for Individuals of the Same Sex Who Are Married Under State Law on IRS. Filing a 2012 tax return gov. Filing a 2012 tax return Important Reminder Photographs of missing children. Filing a 2012 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Filing a 2012 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing a 2012 tax return 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. Filing a 2012 tax return Introduction This publication is for married taxpayers who are domiciled in one of the following community property states: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin. Filing a 2012 tax return This publication does not address the federal tax treatment of income or property subject to the “community property” election under Alaska state laws. Filing a 2012 tax return Community property laws affect how you figure your income on your federal income tax return if you are married, live in a community property state or country, and file separate returns. Filing a 2012 tax return If you are married, your tax usually will be less if you file married filing jointly than if you file married filing separately. Filing a 2012 tax return However, sometimes it can be to your advantage to file separate returns. Filing a 2012 tax return If you and your spouse file separate returns, you have to determine your community income and your separate income. Filing a 2012 tax return Community property laws also affect your basis in property you inherit from a married person who lived in a community property state. Filing a 2012 tax return See Death of spouse , later. Filing a 2012 tax return Registered domestic partners. Filing a 2012 tax return    This publication is also for registered domestic partners who are domiciled in Nevada, Washington, or California. Filing a 2012 tax return Registered domestic partners in Nevada, Washington, or California generally must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. Filing a 2012 tax return   Registered domestic partners are not married for federal tax purposes. Filing a 2012 tax return They can use the single filing status, or if they qualify, the head of household filing status. Filing a 2012 tax return    You can find answers to frequently asked questions by going to www. Filing a 2012 tax return irs. Filing a 2012 tax return gov/pub555 and clicking on Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions under Other Items You May Find Useful. Filing a 2012 tax return Comments and suggestions. Filing a 2012 tax return    We welcome your comments about this publication and your suggestions for future editions. Filing a 2012 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing a 2012 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing a 2012 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing a 2012 tax return   You can send your comments from www. Filing a 2012 tax return irs. Filing a 2012 tax return gov/formspubs. Filing a 2012 tax return Click on “More Information” and then on “Give us feedback on forms and publications. Filing a 2012 tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing a 2012 tax return Ordering forms and publications. Filing a 2012 tax return    Visit www. Filing a 2012 tax return irs. Filing a 2012 tax return gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing a 2012 tax return Internal Revenue Service 1201 N. Filing a 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing a 2012 tax return    If you have a tax question, check the information available on IRS. Filing a 2012 tax return gov or call 1-800-829-1040. Filing a 2012 tax return We cannot answer tax questions sent to either of the above addresses. Filing a 2012 tax return Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 971 Innocent Spouse Relief Form (and Instructions) 8857 Request for Innocent Spouse Relief 8958 Allocation of Tax Amounts Between Certain Individuals in Community Property States  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Filing a 2012 tax return Prev  Up  Next   Home   More Online Publications