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Form 1040x For 2012

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Form 1040x For 2012

Form 1040x for 2012 Publication 600 - Main Contents Table of Contents Actual Expenses Optional Sales Tax Tables Instructions for the State and Local General Sales Tax Deduction WorksheetWhat if you lived in more than one state? What if you lived in more than one locality? What if your local general sales tax rate changed during 2006? What if you lived in more than one locality in the same state during 2006? Actual Expenses Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) you paid in 2006 if the tax rate was the same as the general sales tax rate. Form 1040x for 2012 However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. Form 1040x for 2012 If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. Form 1040x for 2012 Motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. Form 1040x for 2012 Also include any state and local general sales taxes paid for a leased motor vehicle. Form 1040x for 2012 Do not include sales taxes paid on items used in your trade or business. Form 1040x for 2012 To deduct your actual expenses, enter the amount on Schedule A, line 5, and enter “ST” on the dotted line to the left of the line 5 entry space. Form 1040x for 2012 You must keep your actual receipts showing general sales taxes paid to use this method. Form 1040x for 2012 Refund of general sales taxes. Form 1040x for 2012   If you received a refund of state or local general sales taxes in 2006 for amounts paid in 2006, reduce your actual 2006 state and local general sales taxes by this amount. Form 1040x for 2012 If you received a refund of state or local general sales taxes in 2006 for prior year purchases, do not reduce your 2006 state and local general sales taxes by this amount. Form 1040x for 2012 But if you deducted your actual state and local general sales taxes in the earlier year and the deduction reduced your tax, you may have to include the refund in income on Form 1040, line 21. Form 1040x for 2012 See Recoveries in Pub. Form 1040x for 2012 525 for details. Form 1040x for 2012 Optional Sales Tax Tables Instead of using your actual expenses, you can use the tables on pages 5 through 7 to figure your state and local general sales tax deduction. Form 1040x for 2012 You may also be able to add the state and local general sales taxes paid on certain specified items. Form 1040x for 2012 To figure your state and local general sales tax deduction using the tables, complete the worksheet below. Form 1040x for 2012 If your filing status is married filing separately, both you and your spouse elect to deduct sales taxes, and your spouse elects to use the optional sales tax tables, you also must use the tables to figure your state and local general sales tax deduction. Form 1040x for 2012 State and Local General Sales Tax Deduction Worksheet (See the instructions that begin on page 3. Form 1040x for 2012 ) Before you begin: See the instructions for line 1 on page 3 if: You lived in more than one state during 2006, or You had any nontaxable income in 2006. Form 1040x for 2012   1. Form 1040x for 2012 Enter your state general sales taxes from the applicable table on page 5 or 6 (see page 3 of the instructions) 1. Form 1040x for 2012 $     Next. Form 1040x for 2012 If, for all of 2006, you lived only in Connecticut, the District of Columbia, Hawaii, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Jersey, Rhode Island, Virginia, or West Virginia, skip lines 2 through 5, enter -0- on line 6, and go to line 7. Form 1040x for 2012 Otherwise, go to line 2       2. Form 1040x for 2012 Did you live in Alaska, Arizona, Arkansas (Texarkana only), California (Los Angeles County only), Colorado, Georgia, Illinois, Louisiana, New York State, or North Carolina in 2006?         No. Form 1040x for 2012 Enter -0-                   Yes. Form 1040x for 2012 Enter your local general sales taxes from the applicable table on page 7 (see page 3 of the instructions)     2. Form 1040x for 2012 $       3. Form 1040x for 2012 Did your locality impose a local general sales tax in 2006? Residents of California, Nevada, and Texarkana, Arkansas, see page 3 of the instructions             No. Form 1040x for 2012 Skip lines 3 through 5, enter -0- on line 6, and go to line 7             Yes. Form 1040x for 2012 Enter your local general sales tax rate, but omit the percentage sign. Form 1040x for 2012 For example, if your local general sales tax rate was 2. Form 1040x for 2012 5%, enter 2. Form 1040x for 2012 5. Form 1040x for 2012 If your local general sales tax rate changed or you lived in more than one locality in the same state during 2006, see page 3 of the instructions. Form 1040x for 2012 (If you do not know your local general sales tax rate, contact your local government. Form 1040x for 2012 ) 3. Form 1040x for 2012 . Form 1040x for 2012       4. Form 1040x for 2012 Did you enter -0- on line 2 above?             No. Form 1040x for 2012 Skip lines 4 and 5 and go to line 6             Yes. Form 1040x for 2012 Enter your state general sales tax rate (shown in the table heading for your state), but omit the percentage sign. Form 1040x for 2012 For example, if your state general sales tax rate is 6%, enter 6. Form 1040x for 2012 0 4. Form 1040x for 2012 . Form 1040x for 2012       5. Form 1040x for 2012 Divide line 3 by line 4. Form 1040x for 2012 Enter the result as a decimal (rounded to at least three places) 5. Form 1040x for 2012 . Form 1040x for 2012       6. Form 1040x for 2012 Did you enter -0- on line 2 above?             No. Form 1040x for 2012 Multiply line 2 by line 3   6. Form 1040x for 2012 $     Yes. Form 1040x for 2012 Multiply line 1 by line 5. Form 1040x for 2012 If you lived in more than one locality in the same state during 2006, see page 4 of the instructions           7. Form 1040x for 2012 Enter your state and local general sales taxes paid on specified items, if any (see page 4 of the instructions) 7. Form 1040x for 2012 $   8. Form 1040x for 2012 Deduction for general sales taxes. Form 1040x for 2012 Add lines 1, 6, and 7. Form 1040x for 2012 Enter the result here and the total from all your state and local general sales tax deduction worksheets, if you completed more than one, on Schedule A, line 5. Form 1040x for 2012 Be sure to enter “ST” on the dotted line to the left of the entry space 8. Form 1040x for 2012 $     Instructions for the State and Local General Sales Tax Deduction Worksheet Line 1. Form 1040x for 2012    If you lived in the same state for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional state sales tax table for your state on page 5 or 6. Form 1040x for 2012 Read down the “At least-But less than” columns for your state and find the line that includes your 2006 income. Form 1040x for 2012 If married filing separately, do not include your spouse's income. Form 1040x for 2012 Your 2006 income is the amount shown on your Form 1040, line 38, plus any nontaxable items, such as the following. Form 1040x for 2012 Tax-exempt interest. Form 1040x for 2012 Veterans' benefits. Form 1040x for 2012 Nontaxable combat pay. Form 1040x for 2012 Workers' compensation. Form 1040x for 2012 Nontaxable part of social security and railroad retirement benefits. Form 1040x for 2012 Nontaxable part of IRA, pension, or annuity distributions. Form 1040x for 2012 Do not include rollovers. Form 1040x for 2012 Public assistance payments. Form 1040x for 2012 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Form 1040x for 2012 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Form 1040x for 2012 What if you lived in more than one state?    If you lived in more than one state during 2006, look up the table amount for each state using the above rules. Form 1040x for 2012 If there is no table for your state, the table amount is considered to be zero. Form 1040x for 2012 Multiply the table amount for each state you lived in by a fraction. Form 1040x for 2012 The numerator of the fraction is the number of days you lived in the state during 2006 and the denominator is the total number of days in the year (365). Form 1040x for 2012 Enter the total of the prorated table amounts for each state on line 1. Form 1040x for 2012 However, if you also lived in a locality during 2006 that imposed a local general sales tax, do not enter the total on line 1. Form 1040x for 2012 Instead, complete a separate worksheet for each state you lived in and enter the prorated amount for that state on line 1. Form 1040x for 2012 Example. Form 1040x for 2012 You lived in State A from January 1 through August 31, 2006 (243 days), and in State B from September 1 through December 31, 2006 (122 days). Form 1040x for 2012 The table amount for State A is $500. Form 1040x for 2012 The table amount for State B is $400. Form 1040x for 2012 You would figure your state general sales tax as follows. Form 1040x for 2012 State A: $500 x 243/365 = $333   State B: $400 x 122/365 = 134   Total = $467   If none of the localities in which you lived during 2006 imposed a local general sales tax, enter $467 on line 1 of your worksheet. Form 1040x for 2012 Otherwise, complete a separate worksheet for State A and State B. Form 1040x for 2012 Enter $333 on line 1 of the State A worksheet and $134 on line 1 of the State B worksheet. Form 1040x for 2012 Line 2. Form 1040x for 2012   If you checked the “No” box, enter -0- on line 2, and go to line 3. Form 1040x for 2012 If you checked the “Yes” box and lived in the same locality for all of 2006, enter the applicable amount, based on your 2006 income and exemptions, from the optional local sales tax table for your locality on page 7. Form 1040x for 2012 Read down the “At least-But less than” columns for your locality and find the line that includes your 2006 income. Form 1040x for 2012 See the line 1 instructions on this page to figure your 2006 income. Form 1040x for 2012 The exemptions column refers to the number of exemptions claimed on Form 1040, line 6d. Form 1040x for 2012 Do not include any additional exemptions you listed on Form 8914 for individuals displaced by Hurricane Katrina. Form 1040x for 2012 What if you lived in more than one locality?   If you lived in more than one locality during 2006, look up the table amount for each locality using the above rules. Form 1040x for 2012 If there is no table for your locality, the table amount is considered to be zero. Form 1040x for 2012 Multiply the table amount for each locality you lived in by a fraction. Form 1040x for 2012 The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Form 1040x for 2012 If you lived in more than one locality in the same state and the local general sales tax rate was the same for each locality, enter the total of the prorated table amounts for each locality in that state on line 2. Form 1040x for 2012 Otherwise, complete a separate worksheet for lines 2 through 6 for each locality and enter each prorated table amount on line 2 of the applicable worksheet. Form 1040x for 2012 Example. Form 1040x for 2012 You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Form 1040x for 2012 The table amount for Locality 1 is $100. Form 1040x for 2012 The table amount for Locality 2 is $150. Form 1040x for 2012 You would figure the amount to enter on line 2 as follows. Form 1040x for 2012 Note that this amount may not equal your local sales tax deduction, which is figured on line 6 of the worksheet. Form 1040x for 2012 Locality 1: $100 x 243/365 = $67   Locality 2: $150 x 122/365 = 50   Total = $117   Line 3. Form 1040x for 2012   If you lived in California, check the “No” box if your combined state and local general sales tax rate is 7. Form 1040x for 2012 25%. Form 1040x for 2012 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 7. Form 1040x for 2012 25%. Form 1040x for 2012   If you lived in Nevada, check the “No” box if your combined state and local general sales tax rate is 6. Form 1040x for 2012 5%. Form 1040x for 2012 Otherwise, check the “Yes” box and include on line 3 only the part of the combined rate that is more than 6. Form 1040x for 2012 5%. Form 1040x for 2012   If you lived in Texarkana, Arkansas, check the “Yes” box and enter “4. Form 1040x for 2012 0” on line 3. Form 1040x for 2012 Your local general sales tax rate of 4. Form 1040x for 2012 0% includes the additional 1. Form 1040x for 2012 0% Arkansas state sales tax rate for Texarkana and the 1. Form 1040x for 2012 5% sales tax rate for Miller County. Form 1040x for 2012 What if your local general sales tax rate changed during 2006?    If you checked the “Yes” box and your local general sales tax rate changed during 2006, figure the rate to enter on line 3 as follows. Form 1040x for 2012 Multiply each tax rate for the period it was in effect by a fraction. Form 1040x for 2012 The numerator of the fraction is the number of days the rate was in effect during 2006 and the denominator is the total number of days in the year (365). Form 1040x for 2012 Enter the total of the prorated tax rates on line 3. Form 1040x for 2012 Example. Form 1040x for 2012 Locality 1 imposed a 1% local general sales tax from January 1 through September 30, 2006 (273 days). Form 1040x for 2012 The rate increased to 1. Form 1040x for 2012 75% for the period from October 1 through December 31, 2006 (92 days). Form 1040x for 2012 You would enter “1. Form 1040x for 2012 189” on line 3, figured as follows. Form 1040x for 2012 January 1 - September 30: 1. Form 1040x for 2012 00 x 273/365 = 0. Form 1040x for 2012 748   October 1 - December 31: 1. Form 1040x for 2012 75 x 92/365 = 0. Form 1040x for 2012 441   Total = 1. Form 1040x for 2012 189   What if you lived in more than one locality in the same state during 2006?    Complete a separate worksheet for lines 2 through 6 for each locality in your state if you lived in more than one locality in the same state during 2006 and either of the following applies. Form 1040x for 2012 Each locality did not have the same local general sales tax rate. Form 1040x for 2012 You lived in Texarkana, AR, or Los Angeles County, CA. Form 1040x for 2012   To figure the amount to enter on line 3 of the worksheet for each locality in which you lived (except a locality for which you used the table on page 7 to figure your local general sales tax deduction), multiply the local general sales tax rate by a fraction. Form 1040x for 2012 The numerator of the fraction is the number of days you lived in the locality during 2006 and the denominator is the total number of days in the year (365). Form 1040x for 2012 Example. Form 1040x for 2012 You lived in Locality 1 from January 1 through August 31, 2006 (243 days), and in Locality 2 from September 1 through December 31, 2006 (122 days). Form 1040x for 2012 The local general sales tax rate for Locality 1 is 1%. Form 1040x for 2012 The rate for Locality 2 is 1. Form 1040x for 2012 75%. Form 1040x for 2012 You would enter “0. Form 1040x for 2012 666” on line 3 for the Locality 1 worksheet and “0. Form 1040x for 2012 585” for the Locality 2 worksheet, figured as follows. Form 1040x for 2012 Locality 1: 1. Form 1040x for 2012 00 x 243/365 = 0. Form 1040x for 2012 666   Locality 2: 1. Form 1040x for 2012 75 x 122/365 = 0. Form 1040x for 2012 585   Line 6. Form 1040x for 2012   If you lived in more than one locality in the same state during 2006, you should have completed line 1 only on the first worksheet for that state and separate worksheets for lines 2 through 6 for any other locality within that state in which you lived during 2006. Form 1040x for 2012 If you checked the “Yes” box on line 6 of any of those worksheets, multiply line 5 of that worksheet by the amount that you entered on line 1 for that state on the first worksheet. Form 1040x for 2012 Line 7. Form 1040x for 2012    Enter on line 7 any state and local general sales taxes paid on the following specified items. Form 1040x for 2012 If you are completing more than one worksheet, include the total for line 7 on only one of the worksheets. Form 1040x for 2012 A motor vehicle (including a car, motorcycle, motor home, recreational vehicle, sport utility vehicle, truck, van, and off-road vehicle). Form 1040x for 2012 Also include any state and local general sales taxes paid for a leased motor vehicle. Form 1040x for 2012 If the state sales tax rate on these items is higher than the general sales tax rate, only include the amount of tax you would have paid at the general sales tax rate. Form 1040x for 2012 An aircraft or boat, if the tax rate was the same as the general sales tax rate. Form 1040x for 2012 A home (including a mobile home or prefabricated home) or substantial addition to or major renovation of a home, but only if the tax rate was the same as the general sales tax rate and any of the following applies. Form 1040x for 2012 Your state or locality imposes a general sales tax directly on the sale of a home or on the cost of a substantial addition or major renovation. Form 1040x for 2012 You purchased the materials to build a home or substantial addition or to perform a major renovation and paid the sales tax directly. Form 1040x for 2012 Under your state law, your contractor is considered your agent in the construction of the home or substantial addition or the performance of a major renovation. Form 1040x for 2012 The contract must state that the contractor is authorized to act in your name and must follow your directions on construction decisions. Form 1040x for 2012 In this case, you will be considered to have purchased any items subject to a sales tax and to have paid the sales tax directly. Form 1040x for 2012   Do not include sales taxes paid on items used in your trade or business. Form 1040x for 2012 If you received a refund of state or local general sales taxes in 2006, see Refund of general sales taxes on page 1. Form 1040x for 2012 Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Isaac in Louisiana

LA/MS-2012-15, Sept. 5, 2012

Updated 10/22/12 to include Pointe Coupee and West Baton Rouge parishes

Updated 10/3/12 to include Allen, Morehouse and St. Martin parishes

Updated 9/17/12 to include East Baton Rouge, East Feliciana and West Feliciana parishes.

Updated 9/10/12 to include Assumption, Iberville, St. Helena, St. James, St. Mary, Tangipahoa, Terrebonne, and Washington parishes.

NEW ORLEANS — Victims of Hurricane Isaac that began on Aug. 26, 2012 in parts of Louisiana may qualify for tax relief from the Internal Revenue Service.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Louisiana will receive tax relief, and other locations may be added in coming days based on additional damage assessments by FEMA.

The President has declared the parishes of Allen, Ascension, Assumption, East Baton Rouge, East Feliciana, Iberville, Jefferson, Lafourche, Livingston, Morehouse, Orleans, Plaquemines, Pointe Coupee, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Martin, St. Mary,  St. Tammany,  Tangipahoa, Terrebonne, Washington,  West Baton Rouge and West Feliciana a federal disaster area. Individuals who reside or have a business in these parishes may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26, and on or before Jan. 11, 2013, have been postponed to Jan. 11, 2013. This includes the quarterly estimated tax payment due on Sept. 17, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26, and on or before Sept. 10, as long as the deposits are made by Sept. 10, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The parishes listed above constitutes a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and is entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Jan. 11, 2013, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Jan. 11, 2013.

The IRS also gives affected taxpayers until Jan. 11, 2013, to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Jan. 11, 2013.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 10 provided the taxpayer makes these deposits by Sept. 10.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year's return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year's return should put the Disaster Designation “LOUISIANA/HURRICANE ISAAC” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, IRS.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Page Last Reviewed or Updated: 18-Sep-2013

The Form 1040x For 2012

Form 1040x for 2012 Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Form 1040x for 2012 Tax questions. Form 1040x for 2012 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. Form 1040x for 2012 irs. Form 1040x for 2012 gov/pub515. Form 1040x for 2012 What's New Deposit interest paid to certain nonresident alien individuals. Form 1040x for 2012  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. Form 1040x for 2012 Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. Form 1040x for 2012 See Deposit interest paid to certain nonresident alien individuals in 2013. Form 1040x for 2012 Portfolio interest. Form 1040x for 2012 . Form 1040x for 2012  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. Form 1040x for 2012 Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. Form 1040x for 2012 See Portfolio interest. Form 1040x for 2012 U. Form 1040x for 2012 S. Form 1040x for 2012 real property interest. Form 1040x for 2012  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Form 1040x for 2012 The provision has been extended through 2013. Form 1040x for 2012 The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Form 1040x for 2012 S. Form 1040x for 2012 real property interest will continue to apply to any distribution from a RIC. Form 1040x for 2012 See Qualified investment entities under U. Form 1040x for 2012 S. Form 1040x for 2012 Real Property Interest. Form 1040x for 2012 Interest-related dividends and short-term capital gain dividends received from mutual funds. Form 1040x for 2012  The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Form 1040x for 2012 These provisions have been extended through 2013. Form 1040x for 2012 Partnership withholding rate on effectively connected income. Form 1040x for 2012  For 2013, the rate for withholding on noncorporate partners has increased to 39. Form 1040x for 2012 6%. Form 1040x for 2012 The rate for corporate partners remains 35%. Form 1040x for 2012 Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. Form 1040x for 2012  If you made U. Form 1040x for 2012 S. Form 1040x for 2012 -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. Form 1040x for 2012 See Amounts paid to qualified securities lenders . Form 1040x for 2012 Electronic deposits. Form 1040x for 2012  You must make all deposits of taxes electronically. Form 1040x for 2012 Substitute forms. Form 1040x for 2012  Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. Form 1040x for 2012 If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. Form 1040x for 2012 See Penalties. Form 1040x for 2012 Filing electronically. Form 1040x for 2012  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. Form 1040x for 2012 You get to the system through the Internet at fire. Form 1040x for 2012 irs. Form 1040x for 2012 gov. Form 1040x for 2012 For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. Form 1040x for 2012 The IRS will not mail error reports for files that are bad. Form 1040x for 2012 Qualified intermediaries. Form 1040x for 2012  A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. Form 1040x for 2012 See Qualified intermediary under Foreign Intermediaries. Form 1040x for 2012 Requests for extensions on Form 8809 must be filed electronically. Form 1040x for 2012  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. Form 1040x for 2012 See Extension to file Form 1042-S with the IRS. Form 1040x for 2012 Photographs of missing children. Form 1040x for 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form 1040x for 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040x for 2012 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. Form 1040x for 2012 Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. Form 1040x for 2012 Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. Form 1040x for 2012 In addition to discussing the rules that apply generally to payments of U. Form 1040x for 2012 S. Form 1040x for 2012 source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. Form 1040x for 2012 S. Form 1040x for 2012 real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. Form 1040x for 2012 S. Form 1040x for 2012 trade or business. Form 1040x for 2012 Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). Form 1040x for 2012 U. Form 1040x for 2012 S. Form 1040x for 2012 withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. Form 1040x for 2012 For information on these provisions, go to www. Form 1040x for 2012 irs. Form 1040x for 2012 gov/fatca. Form 1040x for 2012 Comments and suggestions. Form 1040x for 2012   We welcome your comments about this publication and your suggestions for future editions. Form 1040x for 2012   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Form 1040x for 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040x for 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040x for 2012   You can email us at taxforms@irs. Form 1040x for 2012 gov. Form 1040x for 2012 Please put “Publications Comment” on the subject line. Form 1040x for 2012 You can also send us comments from www. Form 1040x for 2012 irs. Form 1040x for 2012 gov/formspubs/. Form 1040x for 2012 Select “Comment on Tax Forms and Publications” under “Information About. Form 1040x for 2012 ”   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. Form 1040x for 2012 Ordering forms and publications. Form 1040x for 2012   Visit www. Form 1040x for 2012 irs. Form 1040x for 2012 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. Form 1040x for 2012 Internal Revenue Service 1201 N. Form 1040x for 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040x for 2012   If you have a tax question, check the information available on IRS. Form 1040x for 2012 gov or call 1-800-829-1040. Form 1040x for 2012 We cannot answer tax questions sent to either of the above addresses. Form 1040x for 2012 Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. Form 1040x for 2012 S. Form 1040x for 2012 Tax Guide for Aliens 901 U. Form 1040x for 2012 S. Form 1040x for 2012 Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. Form 1040x for 2012 S. Form 1040x for 2012 Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. Form 1040x for 2012 S. Form 1040x for 2012 Source Income of Foreign Persons 1042-S Foreign Person's U. Form 1040x for 2012 S. Form 1040x for 2012 Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. Form 1040x for 2012 Prev  Up  Next   Home   More Online Publications