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Filing My 2012 Taxes

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Filing My 2012 Taxes

Filing my 2012 taxes 5. Filing my 2012 taxes   Credits Table of Contents Credit for the Elderly or the DisabledCan You Take the Credit? Figuring the Credit Child and Dependent Care Credit Earned Income Credit (EIC)Do You Qualify for the Earned Income Credit (EIC)? Figuring the EIC This chapter briefly discusses the credit for the elderly or disabled, the child and dependent care credit, and the earned income credit. Filing my 2012 taxes You may be able to reduce your federal income tax by claiming one or more of these credits. Filing my 2012 taxes Credit for the Elderly or the Disabled This section explains who qualifies for the credit for the elderly or the disabled and how to figure this credit. Filing my 2012 taxes For more information, see Publication 524, Credit for the Elderly or the Disabled. Filing my 2012 taxes You can take the credit only if you file Form 1040 or Form 1040A. Filing my 2012 taxes You cannot take the credit if you file Form 1040EZ or Form 1040NR. Filing my 2012 taxes Can You Take the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Filing my 2012 taxes You are a qualified individual. Filing my 2012 taxes Your income is not more than certain limits. Filing my 2012 taxes  You can use Figure 5-A and Figure 5-B as guides to see if you are eligible for the credit. Filing my 2012 taxes   Qualified Individual You are a qualified individual for this credit if you are a U. Filing my 2012 taxes S. Filing my 2012 taxes citizen or resident alien, and either of the following applies. Filing my 2012 taxes You were age 65 or older at the end of 2013. Filing my 2012 taxes You were under age 65 at the end of 2013 and all three of the following statements are true. Filing my 2012 taxes You retired on permanent and total disability (explained later). Filing my 2012 taxes You received taxable disability income for 2013. Filing my 2012 taxes On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Filing my 2012 taxes Age 65. Filing my 2012 taxes You are considered to be age 65 on the day before your 65th birthday. Filing my 2012 taxes Therefore, you are considered to be age 65 at the end of 2013 if you were born before January 2, 1949. Filing my 2012 taxes Figure 5-A. Filing my 2012 taxes Are You a Qualified Individual? This image is too large to be displayed in the current screen. Filing my 2012 taxes Please click the link to view the image. Filing my 2012 taxes Figure 5-A, Are you a qualified individual? U. Filing my 2012 taxes S. Filing my 2012 taxes citizen or resident alien. Filing my 2012 taxes   You must be a U. Filing my 2012 taxes S. Filing my 2012 taxes citizen or resident alien (or be treated as a resident alien) to take the credit. Filing my 2012 taxes Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Filing my 2012 taxes Exceptions. Filing my 2012 taxes   You may be able to take the credit if you are a nonresident alien who is married to a U. Filing my 2012 taxes S. Filing my 2012 taxes citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Filing my 2012 taxes S. Filing my 2012 taxes resident alien. Filing my 2012 taxes If you make that choice, both you and your spouse are taxed on your worldwide income. Filing my 2012 taxes   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Filing my 2012 taxes S. Filing my 2012 taxes citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Filing my 2012 taxes S. Filing my 2012 taxes resident alien for the entire year. Filing my 2012 taxes In that case, you may be allowed to take the credit. Filing my 2012 taxes   For information on these choices, see chapter 1 of Publication 519, U. Filing my 2012 taxes S. Filing my 2012 taxes Tax Guide for Aliens. Filing my 2012 taxes Married persons. Filing my 2012 taxes   Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Filing my 2012 taxes However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Filing my 2012 taxes Head of household. Filing my 2012 taxes   You can file as head of household and qualify to take the credit even if your spouse lived with you during the first 6 months of the year if you meet certain tests. Filing my 2012 taxes See Publication 524 and Publication 501. Filing my 2012 taxes Under age 65. Filing my 2012 taxes   If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability and have taxable disability income (discussed later under Disability income ). Filing my 2012 taxes You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. Filing my 2012 taxes You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the end of the tax year. Filing my 2012 taxes   Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Filing my 2012 taxes If you retired on disability before 1977 and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Filing my 2012 taxes Permanent and total disability. Filing my 2012 taxes   You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Filing my 2012 taxes A physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Filing my 2012 taxes See Physician's statement , later. Filing my 2012 taxes Substantial gainful activity. Filing my 2012 taxes   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Filing my 2012 taxes   Full-time work (or part-time work done at the employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Filing my 2012 taxes   Substantial gainful activity is not work you do to take care of yourself or your home. Filing my 2012 taxes It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Filing my 2012 taxes However, doing this kind of work may show that you are able to engage in substantial gainful activity. Filing my 2012 taxes    Figure 5-B. Filing my 2012 taxes Income Limits IF your filing status is. Filing my 2012 taxes . Filing my 2012 taxes . Filing my 2012 taxes THEN even if you qualify (see Figure 5-A), you CANNOT take the credit if: Your adjusted gross income (AGI)* is equal to or more than. Filing my 2012 taxes . Filing my 2012 taxes . Filing my 2012 taxes OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Filing my 2012 taxes . Filing my 2012 taxes . Filing my 2012 taxes single, head of household, or qualifying widow(er) with dependent child $17,500 $5,000 married filing jointly and only one spouse qualifies in Figure 5-A $20,000 $5,000 married filing jointly and both spouses qualify in Figure 5-A $25,000 $7,500 married filing separately and you lived apart from your spouse for all of 2013 $12,500 $3,750 *AGI is the amount on Form 1040A, line 22, or Form 1040, line 38      The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Filing my 2012 taxes Physician's statement. Filing my 2012 taxes   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Filing my 2012 taxes   You do not have to file this statement with your tax return, but you must keep it for your records. Filing my 2012 taxes The Instructions for Schedule R (Form 1040A or 1040) include a statement your physician can complete and that you can keep for your records. Filing my 2012 taxes Veterans. Filing my 2012 taxes   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Filing my 2012 taxes VA Form 21-0172 must be signed by a person authorized by the VA to do so. Filing my 2012 taxes You can get this form from your local VA regional office. Filing my 2012 taxes Physician's statement obtained in earlier year. Filing my 2012 taxes   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Filing my 2012 taxes For a detailed explanation of the conditions you must meet, see the instructions for Schedule R (Form 1040A or 1040), Part II. Filing my 2012 taxes If you meet the required conditions, you must check the box on Schedule R (Form 1040A or 1040), Part II, line 2. Filing my 2012 taxes   If you checked Schedule R (Form 1040A or 1040), Part I, box 4, 5, or 6, print in the space above the box in Part II, line 2, the first name(s) of the spouse(s) for whom the box is checked. Filing my 2012 taxes Disability income. Filing my 2012 taxes   If you are under age 65, you must also have taxable disability income to qualify for the credit. Filing my 2012 taxes   Disability income must meet the following two requirements. Filing my 2012 taxes It must be paid under your employer's accident or health plan or pension plan. Filing my 2012 taxes It must be included in your income as wages (or payments in lieu of wages) for the time you are absent from work because of permanent and total disability. Filing my 2012 taxes Payments that are not disability income. Filing my 2012 taxes   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Filing my 2012 taxes Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Filing my 2012 taxes   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Filing my 2012 taxes Mandatory retirement age is the age set by your employer at which you would have had to retire had you not become disabled. Filing my 2012 taxes Figuring the Credit You can figure the credit yourself, or the IRS will figure it for you. Filing my 2012 taxes Figuring the credit yourself. Filing my 2012 taxes   If you figure the credit yourself, fill out the front of Schedule R (Form 1040A or 1040). Filing my 2012 taxes Next, fill out Schedule R (Form 1040A or 1040), Part III. Filing my 2012 taxes Credit figured for you. Filing my 2012 taxes   If you can take the credit and you want the IRS to figure the credit for you, see Publication 524 or the Instructions for Schedule R (Form 1040A or 1040). Filing my 2012 taxes If you want the IRS to figure your tax, see chapter 30 of Publication 17, Your Federal Income Tax. Filing my 2012 taxes Child and Dependent Care Credit You may be able to claim this credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Filing my 2012 taxes The credit can be up to 35% of your expenses. Filing my 2012 taxes To qualify, you must pay these expenses so you can work or look for work. Filing my 2012 taxes If you claim this credit, you must include on your return the name and taxpayer identification number (generally the social security number) of each qualifying person for whom care is provided. Filing my 2012 taxes If the correct information is not shown, the credit may be reduced or disallowed. Filing my 2012 taxes You also must show on your return the name, address, and the taxpayer identification number of the person(s) or organization(s) that provided the care. Filing my 2012 taxes For more information, see Publication 503, Child and Dependent Care Expenses. Filing my 2012 taxes Earned Income Credit (EIC) The earned income credit (EIC) is a refundable tax credit for certain people who work and have earned income under $51,567. Filing my 2012 taxes The EIC is available to persons with or without a qualifying child. Filing my 2012 taxes Credit has no effect on certain welfare benefits. Filing my 2012 taxes   Any refund you receive because of the EIC cannot be counted as income when determining whether you or anyone else is eligible for benefits or assistance, or how much you or anyone else can receive, under any federal program or under any state or local program financed in whole or in part with federal funds. Filing my 2012 taxes These programs include the following. Filing my 2012 taxes Medicaid and supplemental security income (SSI). Filing my 2012 taxes Supplemental Nutrition Assistance Program (food stamps). Filing my 2012 taxes Low-income housing. Filing my 2012 taxes Temporary Assistance for Needy Families (TANF). Filing my 2012 taxes  In addition, when determining eligibility, the refund cannot be counted as a resource for at least 12 months after you receive it. Filing my 2012 taxes Check with your local benefit coordinator to find out if your refund will affect your benefits. Filing my 2012 taxes Do You Qualify for the Earned Income Credit (EIC)? Use Table 5-1 as an initial guide to the rules you must meet in order to qualify for the EIC. Filing my 2012 taxes The specific rules you must meet depend on whether you have a qualifying child. Filing my 2012 taxes If you have a qualifying child, the rules in Parts A, B, and D apply to you. Filing my 2012 taxes If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Filing my 2012 taxes  If, after reading all the rules in each part that applies to you, you think you may qualify for the credit, see Publication 596, Earned Income Credit, for more details about the EIC. Filing my 2012 taxes You can also find information about the EIC in the instructions for Form 1040 (line 64a), Form 1040A (line 38a), or Form 1040EZ (line 8a). Filing my 2012 taxes The sections that follow provide additional information for some of the rules. Filing my 2012 taxes Adjusted gross income (AGI). Filing my 2012 taxes   Under Rule 1, you cannot claim the EIC unless your AGI is less than the applicable limit shown in Part A of Table 5-1. Filing my 2012 taxes Your AGI is the amount on line 37 (Form 1040), line 21 (Form 1040A), or line 4 (Form 1040EZ). Filing my 2012 taxes Table 5-1. Filing my 2012 taxes Earned Income Credit (EIC) in a Nutshell First, you must meet all the rules in this column. Filing my 2012 taxes Second, you must meet all the rules in one of these columns, whichever applies. Filing my 2012 taxes Third, you must meet the rule in this column. Filing my 2012 taxes Part A. Filing my 2012 taxes  Rules for Everyone Part B. Filing my 2012 taxes  Rules If You Have a Qualifying Child Part C. Filing my 2012 taxes  Rules If You Do Not Have a Qualifying Child Part D. Filing my 2012 taxes  Figuring and Claiming the EIC 1. Filing my 2012 taxes Your adjusted gross income (AGI) must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or  •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Filing my 2012 taxes 2. Filing my 2012 taxes You must have a valid social security number. Filing my 2012 taxes  3. Filing my 2012 taxes Your filing status cannot be “Married filing separately. Filing my 2012 taxes ” 4. Filing my 2012 taxes You must be a U. Filing my 2012 taxes S. Filing my 2012 taxes citizen or resident alien all year. Filing my 2012 taxes  5. Filing my 2012 taxes You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Filing my 2012 taxes  6. Filing my 2012 taxes Your investment income must be $3,300 or less. Filing my 2012 taxes  7. Filing my 2012 taxes You must have earned income. Filing my 2012 taxes 8. Filing my 2012 taxes Your child must meet the relationship, age, residency, and joint return tests. Filing my 2012 taxes  9. Filing my 2012 taxes Your qualifying child cannot be used by more than one person to claim the EIC. Filing my 2012 taxes  10. Filing my 2012 taxes You generally cannot be a qualifying child of another person. Filing my 2012 taxes 11. Filing my 2012 taxes You must be at least age 25 but under age 65. Filing my 2012 taxes  12. Filing my 2012 taxes You cannot be the dependent of another person. Filing my 2012 taxes  13. Filing my 2012 taxes You generally cannot be a qualifying child of another person. Filing my 2012 taxes  14. Filing my 2012 taxes You must have lived in the United States more than half of the year. Filing my 2012 taxes 15. Filing my 2012 taxes Your earned income must be less than: •$46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, •$43,038 ($48,378 for married filing jointly) if you have two qualifying children, •$37,870 ($43,210 for married filing jointly) if you have one qualifying child, or •$14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Filing my 2012 taxes Social security number. Filing my 2012 taxes   Under Rule 2, you (and your spouse if you are married filing jointly) must have a valid social security number (SSN) issued by the Social Security Administration (SSA). Filing my 2012 taxes Any qualifying child listed on Schedule EIC also must have a valid SSN. Filing my 2012 taxes (See Qualifying child , later, if you have a qualifying child. Filing my 2012 taxes )   If your social security card (or your spouse's if you are married filing jointly) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Filing my 2012 taxes An example of a federally funded benefit is Medicaid. Filing my 2012 taxes Investment income. Filing my 2012 taxes   Under Rule 6, you cannot claim the EIC unless your investment income is $3,300 or less. Filing my 2012 taxes If your investment income is more than $3,300, you cannot claim the credit. Filing my 2012 taxes For most people, investment income is the total of the following amounts. Filing my 2012 taxes Taxable interest (line 8a of Form 1040 or 1040A). Filing my 2012 taxes Tax-exempt interest (line 8b of Form 1040 or 1040A). Filing my 2012 taxes Dividend income (line 9a of Form 1040 or 1040A). Filing my 2012 taxes Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Filing my 2012 taxes  If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Filing my 2012 taxes   For more information about investment income, see Publication 596, Earned Income Credit. Filing my 2012 taxes Earned income. Filing my 2012 taxes   Under Rule 7, you must have earned income to claim the EIC. Filing my 2012 taxes Under Rule 15, you cannot claim the EIC unless your earned income is less than the applicable limit shown in Table 5-1, Part D. Filing my 2012 taxes Earned income includes all of the following types of income. Filing my 2012 taxes Wages, salaries, tips, and other taxable employee pay. Filing my 2012 taxes Employee pay is earned income only if it is taxable. Filing my 2012 taxes Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Filing my 2012 taxes But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Filing my 2012 taxes Net earnings from self-employment. Filing my 2012 taxes Gross income received as a statutory employee. Filing my 2012 taxes Gross income defined. Filing my 2012 taxes   Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). Filing my 2012 taxes Do not include any social security benefits unless (a) you are married filing a separate tax return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). Filing my 2012 taxes If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b to figure the taxable part of social security benefits you must include in gross income. Filing my 2012 taxes Self-employed persons. Filing my 2012 taxes   If you are self-employed and your net earnings are $400 or more, be sure to correctly fill out Schedule SE (Form 1040), Self-Employment Tax, and pay the proper amount of self-employment tax. Filing my 2012 taxes If you do not, you may not get all the credit to which you are entitled. Filing my 2012 taxes Disability benefits. Filing my 2012 taxes   If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Filing my 2012 taxes Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Filing my 2012 taxes Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Filing my 2012 taxes   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Filing my 2012 taxes It does not matter whether you have reached minimum retirement age. Filing my 2012 taxes If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code J. Filing my 2012 taxes Income that is not earned income. Filing my 2012 taxes   Examples of items that are not earned income under Rule 7 include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits — except for payments covered under Disability benefits earlier), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Filing my 2012 taxes Do not include any of these items in your earned income. Filing my 2012 taxes Workfare payments. Filing my 2012 taxes   Nontaxable workfare payments are not earned income for the EIC. Filing my 2012 taxes These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if sufficient private sector employment is not available, or (2) community service program activities. Filing my 2012 taxes Qualifying child. Filing my 2012 taxes   Under Rule 8, your child is a qualifying child if your child meets four tests. Filing my 2012 taxes The four tests are: Relationship, Age, Residency, and Joint return. Filing my 2012 taxes   The four tests are illustrated in Figure 5-C. Filing my 2012 taxes See Publication 596 for more information about each test. Filing my 2012 taxes Figure 5-C. Filing my 2012 taxes Tests for Qualifying Child A qualifying child for the EIC is a child who is your. Filing my 2012 taxes . Filing my 2012 taxes . Filing my 2012 taxes Son, daughter, stepchild, foster child,  or a descendant of any of them (for example, your grandchild) OR Brother, sister, half brother, half sister, stepbrother,  stepsister, or a descendant of any of them (for example, your  niece or nephew) was . Filing my 2012 taxes . Filing my 2012 taxes . Filing my 2012 taxes Under age 19 at the end of 2013 and younger than you (or your spouse if filing jointly) OR Under age 24 at the end of 2013, a student, and younger than you (or your spouse if filing jointly) OR Permanently and totally disabled at any time during the year, regardless of age who. Filing my 2012 taxes . Filing my 2012 taxes . Filing my 2012 taxes Is not filing a joint return for 2013  (or is filing a joint return for 2013 only as a claim for refund of income tax withheld or estimated tax paid) who. Filing my 2012 taxes . Filing my 2012 taxes . Filing my 2012 taxes Lived with you in the United States for more than half of 2013. Filing my 2012 taxes  If the child did not live with you for the required time, see Publication 596 for more information. Filing my 2012 taxes Figuring the EIC To figure the amount of your credit, you have two choices. Filing my 2012 taxes Have the IRS figure the EIC for you. Filing my 2012 taxes If you want to do this, see IRS Will Figure the EIC for You in Publication 596. Filing my 2012 taxes Figure the EIC yourself. Filing my 2012 taxes If you want to do this, see How To Figure the EIC Yourself in Publication 596. Filing my 2012 taxes Prev  Up  Next   Home   More Online Publications
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Uncertain Tax Positions - Schedule UTP

Third Year of Uncertain Tax Position Reporting

The IRS is currently reviewing its third year of returns filed with Schedule UTP. Beginning with Tax Year 2010, Schedule UTP was a new schedule that certain corporations  used to report uncertain tax positions. Additionally, with Announcement 2010-76, the IRS expanded its policy of restraint in connection with its decision to require certain corporations to file Schedule UTP. Directives to LB&I personnel have been issued setting forth the IRS’s planned treatment of these UTPs by examiners and other personnel.

Submit your questions, comments, or concerns regarding Schedule UTP to the IRS. Although individual responses will not be provided, the IRS will consider submissions in efforts to improve Schedule UTP.

Information about UTP Education and Outreach Efforts:

LB&I is undertaking an education and outreach effort regarding Schedule UTP. LB&I will mail letters to inform certain taxpayers that a review of their Schedule UTP determined that one or more of the concise descriptions they provided did not meet the requirements set forth in the Schedule UTP instructions. If the taxpayer has a valid Power of Attorney on file with the IRS, the Power of Attorney will also receive a copy of this letter.

While the letter requires no action by taxpayers regarding their Schedule UTP, taxpayers are advised to ensure that on any future filings of a Schedule UTP, the concise descriptions follow the Schedule UTP Instructions. All returns filed with a Schedule UTP will continue to be subject to a review in LB&I.

Taxpayers with questions about the letter or the concise descriptions are being referred to this WEB Site.

Related Documents:

Date

Document

Document Description or Originator

 

 

Forms

Instructions

2013 Form 1120 Schedule UTP Instructions for Form 1120 Schedule UTP
2012 Form 1120 Schedule UTP Instructions for Form 1120 Schedule UTP
2011 Form 1120 Schedule UTP Instructions for Form 1120 Schedule UTP
2010 Form 1120 Schedule UTP Instructions for Form 1120 Schedule UTP
 
IRS Pronouncements:
09-24-10 Announcement 2010-76, Policy of Restraint and Uncertain Tax Positions Impact of the Policy of Restraint on Uncertain Tax Positions. 
09-24-10 Announcement 2010-75, Reporting of Uncertain Tax Positions Reporting of Uncertain Tax Positions.
04-19-10 Announcement 2010-30 Schedule UTP draft form and instructions.
03-05-10 Announcement 2010-17 Extension for comment request for Uncertain Tax Position reporting requirements.
01-26-10 Announcement 2010-9 Comment request for Uncertain Tax Position reporting requirements.
 
IRS and LB&I Guidance Memorandums:
05-31-13 Guidance for Preparing UTP Concise Descriptions Specific Guidance
11-01-11

UTP Guidance and Procedures for the Field

Cover memo by Commissioner, LB&I    
11-01-11 LB&I Schedule UTP Guidance Specific guidance
08-31-11 UTP Guidance and Procedures for the Compliance Assurance Process (CAP) Program Commissioner, LB&I memo
05-11-11

Centralized Management of LB&I Returns with UTP Schedules

Commissioner, LB&I memo
03-23-11 Uncertain Tax Positions - Modified Policy of Restraint Commissioner, LB&I memo
09-24-10 Directive for LB&I: Reporting of Uncertain Tax Positions Deputy Commissioner, Services and Enforcement
 
Public Statements and Comments by IRS Executives:
03-26-12 IRS Deputy Commissioner, Service and Enforcement Remarks before Tax Executives Institute  Remarks of Steven T. Miller, Deputy Commissioner, Service and Enforcement Internal Revenue Service Before the Tax Executives Institute, Mid Year Conference
09-24-10 IRS Commissioner Shulman Remarks before the American Bar Association, 9/24/2010   
04-12-10 Remarks of IRS Commissioner Shulman at the Tax Executives Institute Mid-Year Meeting   
01-26-10 IR-2010-13 Remarks of IRS Commissioner Doug Shulman to the New York State Bar Association Taxation Section Annual Meeting
 
Other Documents:
02-04-14 UTP Filing Statistics  
03-14-13 Frequently Asked Questions  

 

Page Last Reviewed or Updated: 26-Feb-2014

The Filing My 2012 Taxes

Filing my 2012 taxes 5. Filing my 2012 taxes   How To Get Tax Help Table of Contents 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. Filing my 2012 taxes You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Filing my 2012 taxes By selecting the method that is best for you, you will have quick and easy access to tax help. Filing my 2012 taxes Free help with your tax return. Filing my 2012 taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Filing my 2012 taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Filing my 2012 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing my 2012 taxes 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 my 2012 taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Filing my 2012 taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Filing my 2012 taxes gov, download the IRS2Go app, or call 1-800-906-9887. Filing my 2012 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Filing my 2012 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Filing my 2012 taxes aarp. Filing my 2012 taxes org/money/taxaide or call 1-888-227-7669. Filing my 2012 taxes For more information on these programs, go to IRS. Filing my 2012 taxes gov and enter “VITA” in the search box. Filing my 2012 taxes Internet. Filing my 2012 taxes    IRS. Filing my 2012 taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Filing my 2012 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Filing my 2012 taxes 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. Filing my 2012 taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Filing my 2012 taxes gov or download the IRS2Go app and select the Refund Status option. Filing my 2012 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing my 2012 taxes 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. Filing my 2012 taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing my 2012 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing my 2012 taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Filing my 2012 taxes No need to wait on the phone or stand in line. Filing my 2012 taxes 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. Filing my 2012 taxes When you reach the response screen, you can print the entire interview and the final response for your records. Filing my 2012 taxes New subject areas are added on a regular basis. Filing my 2012 taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Filing my 2012 taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Filing my 2012 taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Filing my 2012 taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Filing my 2012 taxes 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. Filing my 2012 taxes 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. Filing my 2012 taxes You can also ask the IRS to mail a return or an account transcript to you. Filing my 2012 taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Filing my 2012 taxes gov or by calling 1-800-908-9946. Filing my 2012 taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Filing my 2012 taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Filing my 2012 taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Filing my 2012 taxes 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. Filing my 2012 taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Filing my 2012 taxes gov and enter Where's My Amended Return? in the search box. Filing my 2012 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing my 2012 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Filing my 2012 taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Filing my 2012 taxes gov. Filing my 2012 taxes Select the Payment tab on the front page of IRS. Filing my 2012 taxes gov for more information. Filing my 2012 taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Filing my 2012 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Filing my 2012 taxes gov. Filing my 2012 taxes 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 my 2012 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Filing my 2012 taxes gov. Filing my 2012 taxes Request an Electronic Filing PIN by going to IRS. Filing my 2012 taxes gov and entering Electronic Filing PIN in the search box. Filing my 2012 taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Filing my 2012 taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Filing my 2012 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Filing my 2012 taxes An employee can answer questions about your tax account or help you set up a payment plan. Filing my 2012 taxes Before you visit, check the Office Locator on IRS. Filing my 2012 taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Filing my 2012 taxes If you have a special need, such as a disability, you can request an appointment. Filing my 2012 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Filing my 2012 taxes Apply for an Employer Identification Number (EIN). Filing my 2012 taxes Go to IRS. Filing my 2012 taxes gov and enter Apply for an EIN in the search box. Filing my 2012 taxes Read the Internal Revenue Code, regulations, or other official guidance. Filing my 2012 taxes Read Internal Revenue Bulletins. Filing my 2012 taxes Sign up to receive local and national tax news and more by email. Filing my 2012 taxes Just click on “subscriptions” above the search box on IRS. Filing my 2012 taxes gov and choose from a variety of options. Filing my 2012 taxes Phone. Filing my 2012 taxes    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Filing my 2012 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Filing my 2012 taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Filing my 2012 taxes gov, or download the IRS2Go app. Filing my 2012 taxes 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. Filing my 2012 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Filing my 2012 taxes Most VITA and TCE sites offer free electronic filing. Filing my 2012 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Filing my 2012 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Filing my 2012 taxes 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. Filing my 2012 taxes 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. Filing my 2012 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Filing my 2012 taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Filing my 2012 taxes 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. Filing my 2012 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Filing my 2012 taxes Note, the above information is for our automated hotline. Filing my 2012 taxes 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. Filing my 2012 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Filing my 2012 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Filing my 2012 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Filing my 2012 taxes 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). Filing my 2012 taxes You should receive your order within 10 business days. Filing my 2012 taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Filing my 2012 taxes 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. Filing my 2012 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Filing my 2012 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Filing my 2012 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Filing my 2012 taxes Mail. Filing my 2012 taxes   You can send your order for forms, instructions, and publications to the address below. Filing my 2012 taxes You should receive a response within 10 business days after your request is received. Filing my 2012 taxes Internal Revenue Service 1201 N. Filing my 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Filing my 2012 taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Filing my 2012 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Filing my 2012 taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Filing my 2012 taxes 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 my 2012 taxes You face (or your business is facing) an immediate threat of adverse action. Filing my 2012 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Filing my 2012 taxes   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 my 2012 taxes Here's why we can help: TAS is an independent organization within the IRS. Filing my 2012 taxes Our advocates know how to work with the IRS. Filing my 2012 taxes Our services are free and tailored to meet your needs. Filing my 2012 taxes We have offices in every state, the District of Columbia, and Puerto Rico. Filing my 2012 taxes   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 my 2012 taxes irs. Filing my 2012 taxes gov/Advocate, or call us toll-free at 1-877-777-4778. Filing my 2012 taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Filing my 2012 taxes If you know of one of these broad issues, please report it to us through our Systemic Advisory Management System at www. Filing my 2012 taxes irs. Filing my 2012 taxes gov/Advocate/Systemic-Advocacy-Management-System-SAMS. Filing my 2012 taxes Low Income Taxpayer Clinics. Filing my 2012 taxes    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 my 2012 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Filing my 2012 taxes Visit www. Filing my 2012 taxes irs. Filing my 2012 taxes gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Filing my 2012 taxes Prev  Up  Next   Home   More Online Publications