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Free Tax Filing 2012 Online

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Free Tax Filing 2012 Online

Free tax filing 2012 online Publication 15-B - Main Content Table of Contents 1. Free tax filing 2012 online Fringe Benefit OverviewAre Fringe Benefits Taxable? Cafeteria Plans Simple Cafeteria Plans 2. Free tax filing 2012 online Fringe Benefit Exclusion RulesAccident and Health Benefits Achievement Awards Adoption Assistance Athletic Facilities De Minimis (Minimal) Benefits Dependent Care Assistance Educational Assistance Employee Discounts Employee Stock Options Employer-Provided Cell Phones Group-Term Life Insurance Coverage Health Savings Accounts Lodging on Your Business Premises Meals Moving Expense Reimbursements No-Additional-Cost Services Retirement Planning Services Transportation (Commuting) Benefits Tuition Reduction Working Condition Benefits 3. Free tax filing 2012 online Fringe Benefit Valuation RulesGeneral Valuation Rule Cents-Per-Mile Rule Commuting Rule Lease Value Rule Unsafe Conditions Commuting Rule 4. Free tax filing 2012 online Rules for Withholding, Depositing, and ReportingTransfer of property. Free tax filing 2012 online Amount of deposit. Free tax filing 2012 online Limitation. Free tax filing 2012 online Conformity rules. Free tax filing 2012 online Election not to withhold income tax. Free tax filing 2012 online How To Get Tax Help 1. Free tax filing 2012 online Fringe Benefit Overview A fringe benefit is a form of pay for the performance of services. Free tax filing 2012 online For example, you provide an employee with a fringe benefit when you allow the employee to use a business vehicle to commute to and from work. Free tax filing 2012 online Performance of services. Free tax filing 2012 online   A person who performs services for you does not have to be your employee. Free tax filing 2012 online A person may perform services for you as an independent contractor, partner, or director. Free tax filing 2012 online Also, for fringe benefit purposes, treat a person who agrees not to perform services (such as under a covenant not to compete) as performing services. Free tax filing 2012 online Provider of benefit. Free tax filing 2012 online   You are the provider of a fringe benefit if it is provided for services performed for you. Free tax filing 2012 online You are considered the provider of a fringe benefit even if a third party, such as your client or customer, provides the benefit to your employee for services the employee performs for you. Free tax filing 2012 online For example, if, in exchange for goods or services, your customer provides day care services as a fringe benefit to your employees for services they provide for you as their employer, then you are the provider of this fringe benefit even though the customer is actually providing the day care. Free tax filing 2012 online Recipient of benefit. Free tax filing 2012 online   The person who performs services for you is considered the recipient of a fringe benefit provided for those services. Free tax filing 2012 online That person may be considered the recipient even if the benefit is provided to someone who did not perform services for you. Free tax filing 2012 online For example, your employee may be the recipient of a fringe benefit you provide to a member of the employee's family. Free tax filing 2012 online Are Fringe Benefits Taxable? Any fringe benefit you provide is taxable and must be included in the recipient's pay unless the law specifically excludes it. Free tax filing 2012 online Section 2 discusses the exclusions that apply to certain fringe benefits. Free tax filing 2012 online Any benefit not excluded under the rules discussed in section 2 is taxable. Free tax filing 2012 online Including taxable benefits in pay. Free tax filing 2012 online   You must include in a recipient's pay the amount by which the value of a fringe benefit is more than the sum of the following amounts. Free tax filing 2012 online Any amount the law excludes from pay. Free tax filing 2012 online Any amount the recipient paid for the benefit. Free tax filing 2012 online The rules used to determine the value of a fringe benefit are discussed in section 3. Free tax filing 2012 online   If the recipient of a taxable fringe benefit is your employee, the benefit is subject to employment taxes and must be reported on Form W-2, Wage and Tax Statement. Free tax filing 2012 online However, you can use special rules to withhold, deposit, and report the employment taxes. Free tax filing 2012 online These rules are discussed in section 4. Free tax filing 2012 online   If the recipient of a taxable fringe benefit is not your employee, the benefit is not subject to employment taxes. Free tax filing 2012 online However, you may have to report the benefit on one of the following information returns. Free tax filing 2012 online If the recipient receives the benefit as: Use: An independent contractor Form 1099-MISC, Miscellaneous Income A partner Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Free tax filing 2012 online For more information, see the instructions for the forms listed above. Free tax filing 2012 online Cafeteria Plans A cafeteria plan, including a flexible spending arrangement, is a written plan that allows your employees to choose between receiving cash or taxable benefits instead of certain qualified benefits for which the law provides an exclusion from wages. Free tax filing 2012 online If an employee chooses to receive a qualified benefit under the plan, the fact that the employee could have received cash or a taxable benefit instead will not make the qualified benefit taxable. Free tax filing 2012 online Generally, a cafeteria plan does not include any plan that offers a benefit that defers pay. Free tax filing 2012 online However, a cafeteria plan can include a qualified 401(k) plan as a benefit. Free tax filing 2012 online Also, certain life insurance plans maintained by educational institutions can be offered as a benefit even though they defer pay. Free tax filing 2012 online Qualified benefits. Free tax filing 2012 online   A cafeteria plan can include the following benefits discussed in section 2. Free tax filing 2012 online Accident and health benefits (but not Archer medical savings accounts (Archer MSAs) or long-term care insurance). Free tax filing 2012 online Adoption assistance. Free tax filing 2012 online Dependent care assistance. Free tax filing 2012 online Group-term life insurance coverage (including costs that cannot be excluded from wages). Free tax filing 2012 online Health savings accounts (HSAs). Free tax filing 2012 online Distributions from an HSA may be used to pay eligible long-term care insurance premiums or qualified long-term care services. Free tax filing 2012 online Benefits not allowed. Free tax filing 2012 online   A cafeteria plan cannot include the following benefits discussed in section 2. Free tax filing 2012 online Archer MSAs. Free tax filing 2012 online See Accident and Health Benefits in section 2. Free tax filing 2012 online Athletic facilities. Free tax filing 2012 online De minimis (minimal) benefits. Free tax filing 2012 online Educational assistance. Free tax filing 2012 online Employee discounts. Free tax filing 2012 online Employer-provided cell phones. Free tax filing 2012 online Lodging on your business premises. Free tax filing 2012 online Meals. Free tax filing 2012 online Moving expense reimbursements. Free tax filing 2012 online No-additional-cost services. Free tax filing 2012 online Transportation (commuting) benefits. Free tax filing 2012 online Tuition reduction. Free tax filing 2012 online Working condition benefits. Free tax filing 2012 online It also cannot include scholarships or fellowships (discussed in Publication 970, Tax Benefits for Education). Free tax filing 2012 online $2,500 limit on a health flexible spending arrangement (FSA). Free tax filing 2012 online   For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. Free tax filing 2012 online For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. Free tax filing 2012 online   A cafeteria plan offering a health FSA must be amended to specify the $2,500 limit (or any lower limit set by the employer). Free tax filing 2012 online While cafeteria plans generally must be amended on a prospective basis, an amendment that is adopted on or before December 31, 2014, may be made effective retroactively, provided that in operation the cafeteria plan meets the limit for plan years beginning after December 31, 2012. Free tax filing 2012 online A cafeteria plan that does not limit health FSA contributions to the dollar limit is not a cafeteria plan and all benefits offered under the plan are includible in the employee's gross income. Free tax filing 2012 online   For more information, see Notice 2012-40, 2012-26 I. Free tax filing 2012 online R. Free tax filing 2012 online B. Free tax filing 2012 online 1046, available at www. Free tax filing 2012 online irs. Free tax filing 2012 online gov/irb/2012-26_IRB/ar09. Free tax filing 2012 online html. Free tax filing 2012 online Employee. Free tax filing 2012 online   For these plans, treat the following individuals as employees. Free tax filing 2012 online A current common-law employee. Free tax filing 2012 online See section 2 in Publication 15 (Circular E) for more information. Free tax filing 2012 online A full-time life insurance agent who is a current statutory employee. Free tax filing 2012 online A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Free tax filing 2012 online Exception for S corporation shareholders. Free tax filing 2012 online   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. Free tax filing 2012 online A 2% shareholder for this purpose is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Free tax filing 2012 online Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. Free tax filing 2012 online Plans that favor highly compensated employees. Free tax filing 2012 online   If your plan favors highly compensated employees as to eligibility to participate, contributions, or benefits, you must include in their wages the value of taxable benefits they could have selected. Free tax filing 2012 online A plan you maintain under a collective bargaining agreement does not favor highly compensated employees. Free tax filing 2012 online   A highly compensated employee for this purpose is any of the following employees. Free tax filing 2012 online An officer. Free tax filing 2012 online A shareholder who owns more than 5% of the voting power or value of all classes of the employer's stock. Free tax filing 2012 online An employee who is highly compensated based on the facts and circumstances. Free tax filing 2012 online A spouse or dependent of a person described in (1), (2), or (3). Free tax filing 2012 online Plans that favor key employees. Free tax filing 2012 online   If your plan favors key employees, you must include in their wages the value of taxable benefits they could have selected. Free tax filing 2012 online A plan favors key employees if more than 25% of the total of the nontaxable benefits you provide for all employees under the plan go to key employees. Free tax filing 2012 online However, a plan you maintain under a collective bargaining agreement does not favor key employees. Free tax filing 2012 online   A key employee during 2014 is generally an employee who is either of the following. Free tax filing 2012 online An officer having annual pay of more than $170,000. Free tax filing 2012 online An employee who for 2014 is either of the following. Free tax filing 2012 online A 5% owner of your business. Free tax filing 2012 online A 1% owner of your business whose annual pay was more than $150,000. Free tax filing 2012 online Simple Cafeteria Plans Eligible employers meeting contribution requirements and eligibility and participation requirements can establish a simple cafeteria plan. Free tax filing 2012 online Simple cafeteria plans are treated as meeting the nondiscrimination requirements of a cafeteria plan and certain benefits under a cafeteria plan. Free tax filing 2012 online Eligible employer. Free tax filing 2012 online   You are an eligible employer if you employ an average of 100 or fewer employees during either of the 2 preceding years. Free tax filing 2012 online If your business was not in existence throughout the preceding year, you are eligible if you reasonably expect to employ an average of 100 or fewer employees in the current year. Free tax filing 2012 online If you establish a simple cafeteria plan in a year that you employ an average of 100 or fewer employees, you are considered an eligible employer for any subsequent year as long as you do not employ an average of 200 or more employees in a subsequent year. Free tax filing 2012 online Eligibility and participation requirements. Free tax filing 2012 online   These requirements are met if all employees who had at least 1,000 hours of service for the preceding plan year are eligible to participate and each employee eligible to participate in the plan may elect any benefit available under the plan. Free tax filing 2012 online You may elect to exclude from the plan employees who: Are under age 21 before the close of the plan year, Have less than 1 year of service with you as of any day during the plan year, Are covered under a collective bargaining agreement, or Are nonresident aliens working outside the United States whose income did not come from a U. Free tax filing 2012 online S. Free tax filing 2012 online source. Free tax filing 2012 online Contribution requirements. Free tax filing 2012 online   You must make a contribution to provide qualified benefits on behalf of each qualified employee in an amount equal to: A uniform percentage (not less than 2%) of the employee’s compensation for the plan year, or An amount which is at least 6% of the employee’s compensation for the plan year or twice the amount of the salary reduction contributions of each qualified employee, whichever is less. Free tax filing 2012 online If the contribution requirements are met using option (2), the rate of contribution to any salary reduction contribution of a highly compensated or key employee can not be greater than the rate of contribution to any other employee. Free tax filing 2012 online More information. Free tax filing 2012 online   For more information about cafeteria plans, see section 125 of the Internal Revenue Code and its regulations. Free tax filing 2012 online 2. Free tax filing 2012 online Fringe Benefit Exclusion Rules This section discusses the exclusion rules that apply to fringe benefits. Free tax filing 2012 online These rules exclude all or part of the value of certain benefits from the recipient's pay. Free tax filing 2012 online The excluded benefits are not subject to federal income tax withholding. Free tax filing 2012 online Also, in most cases, they are not subject to social security, Medicare, or federal unemployment (FUTA) tax and are not reported on Form W-2. Free tax filing 2012 online This section discusses the exclusion rules for the following fringe benefits. Free tax filing 2012 online Accident and health benefits. Free tax filing 2012 online Achievement awards. Free tax filing 2012 online Adoption assistance. Free tax filing 2012 online Athletic facilities. Free tax filing 2012 online De minimis (minimal) benefits. Free tax filing 2012 online Dependent care assistance. Free tax filing 2012 online Educational assistance. Free tax filing 2012 online Employee discounts. Free tax filing 2012 online Employee stock options. Free tax filing 2012 online Employer-provided cell phones. Free tax filing 2012 online Group-term life insurance coverage. Free tax filing 2012 online Health savings accounts (HSAs). Free tax filing 2012 online Lodging on your business premises. Free tax filing 2012 online Meals. Free tax filing 2012 online Moving expense reimbursements. Free tax filing 2012 online No-additional-cost services. Free tax filing 2012 online Retirement planning services. Free tax filing 2012 online Transportation (commuting) benefits. Free tax filing 2012 online Tuition reduction. Free tax filing 2012 online Working condition benefits. Free tax filing 2012 online See Table 2-1, later, for an overview of the employment tax treatment of these benefits. Free tax filing 2012 online Table 2-1. Free tax filing 2012 online Special Rules for Various Types of Fringe Benefits (For more information, see the full discussion in this section. Free tax filing 2012 online ) Treatment Under Employment Taxes Type of Fringe Benefit Income Tax Withholding Social Security and Medicare (including Additional Medicare Tax when wages are paid in excess of $200,000) Federal Unemployment (FUTA) Accident and health benefits Exempt1,2, except for long-term care benefits provided through a flexible spending or similar arrangement. Free tax filing 2012 online Exempt, except for certain payments to S corporation employees who are 2% shareholders. Free tax filing 2012 online Exempt Achievement awards Exempt1 up to $1,600 for qualified plan awards ($400 for nonqualified awards). Free tax filing 2012 online Adoption assistance Exempt1,3 Taxable Taxable Athletic facilities Exempt if substantially all use during the calendar year is by employees, their spouses, and their dependent children and the facility is operated by the employer on premises owned or leased by the employer. Free tax filing 2012 online De minimis (minimal) benefits Exempt Exempt Exempt Dependent care assistance Exempt3 up to certain limits, $5,000 ($2,500 for married employee filing separate return). Free tax filing 2012 online Educational assistance Exempt up to $5,250 of benefits each year. Free tax filing 2012 online (See Educational Assistance , later in this section. Free tax filing 2012 online ) Employee discounts Exempt3 up to certain limits. Free tax filing 2012 online (See Employee Discounts , later in this section. Free tax filing 2012 online ) Employee stock options See Employee Stock Options , later in this section. Free tax filing 2012 online Employer-provided cell phones Exempt if provided primarily for noncompensatory business purposes. Free tax filing 2012 online Group-term life insurance coverage Exempt Exempt1,4, 7 up to cost of $50,000 of coverage. Free tax filing 2012 online (Special rules apply to former employees. Free tax filing 2012 online ) Exempt Health savings accounts (HSAs) Exempt for qualified individuals up to the HSA contribution limits. Free tax filing 2012 online (See Health Savings Accounts , later in this section. Free tax filing 2012 online ) Lodging on your business premises Exempt1 if furnished for your convenience as a condition of employment. Free tax filing 2012 online Meals Exempt if furnished on your business premises for your convenience. Free tax filing 2012 online Exempt if de minimis. Free tax filing 2012 online Moving expense reimbursements Exempt1 if expenses would be deductible if the employee had paid them. Free tax filing 2012 online No-additional-cost services Exempt3 Exempt3 Exempt3 Retirement planning services Exempt5 Exempt5 Exempt5 Transportation (commuting) benefits Exempt1 up to certain limits if for rides in a commuter highway vehicle and/or transit passes ($130), qualified parking ($250), or qualified bicycle commuting reimbursement6 ($20). Free tax filing 2012 online (See Transportation (Commuting) Benefits , later in this section. Free tax filing 2012 online ) Exempt if de minimis. Free tax filing 2012 online Tuition reduction Exempt3 if for undergraduate education (or graduate education if the employee performs teaching or research activities). Free tax filing 2012 online Working condition benefits Exempt Exempt Exempt 1 Exemption does not apply to S corporation employees who are 2% shareholders. Free tax filing 2012 online 2 Exemption does not apply to certain highly compensated employees under a self-insured plan that favors those employees. Free tax filing 2012 online 3 Exemption does not apply to certain highly compensated employees under a program that favors those employees. Free tax filing 2012 online 4 Exemption does not apply to certain key employees under a plan that favors those employees. Free tax filing 2012 online 5 Exemption does not apply to services for tax preparation, accounting, legal, or brokerage services. Free tax filing 2012 online 6 If the employee receives a qualified bicycle commuting reimbursement in a qualified bicycle commuting month, the employee cannot receive commuter highway vehicle, transit pass, or qualified parking benefits in that same month. Free tax filing 2012 online 7 You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid toward the insurance. Free tax filing 2012 online Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. Free tax filing 2012 online Also, show it in box 12 with code “C. Free tax filing 2012 online ” The amount is subject to social security and Medicare taxes, and you may, at your option, withhold federal income tax. Free tax filing 2012 online Accident and Health Benefits This exclusion applies to contributions you make to an accident or health plan for an employee, including the following. Free tax filing 2012 online Contributions to the cost of accident or health insurance including qualified long-term care insurance. Free tax filing 2012 online Contributions to a separate trust or fund that directly or through insurance provides accident or health benefits. Free tax filing 2012 online Contributions to Archer MSAs or health savings accounts (discussed in Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans). Free tax filing 2012 online This exclusion also applies to payments you directly or indirectly make to an employee under an accident or health plan for employees that are either of the following. Free tax filing 2012 online Payments or reimbursements of medical expenses. Free tax filing 2012 online Payments for specific injuries or illnesses (such as the loss of the use of an arm or leg). Free tax filing 2012 online The payments must be figured without regard to any period of absence from work. Free tax filing 2012 online Accident or health plan. Free tax filing 2012 online   This is an arrangement that provides benefits for your employees, their spouses, their dependents, and their children (under age 27) in the event of personal injury or sickness. Free tax filing 2012 online The plan may be insured or noninsured and does not need to be in writing. Free tax filing 2012 online Employee. Free tax filing 2012 online   For this exclusion, treat the following individuals as employees. Free tax filing 2012 online A current common-law employee. Free tax filing 2012 online A full-time life insurance agent who is a current statutory employee. Free tax filing 2012 online A retired employee. Free tax filing 2012 online A former employee you maintain coverage for based on the employment relationship. Free tax filing 2012 online A widow or widower of an individual who died while an employee. Free tax filing 2012 online A widow or widower of a retired employee. Free tax filing 2012 online For the exclusion of contributions to an accident or health plan, a leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Free tax filing 2012 online Special rule for certain government plans. Free tax filing 2012 online   For certain government accident and health plans, payments to a deceased plan participant's beneficiary may qualify for the exclusion from gross income if the other requirements for exclusion are met. Free tax filing 2012 online See section 105(j) for details. Free tax filing 2012 online Exception for S corporation shareholders. Free tax filing 2012 online   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. Free tax filing 2012 online A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Free tax filing 2012 online Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. Free tax filing 2012 online Exclusion from wages. Free tax filing 2012 online   You can generally exclude the value of accident or health benefits you provide to an employee from the employee's wages. Free tax filing 2012 online Exception for certain long-term care benefits. Free tax filing 2012 online   You cannot exclude contributions to the cost of long-term care insurance from an employee's wages subject to federal income tax withholding if the coverage is provided through a flexible spending or similar arrangement. Free tax filing 2012 online This is a benefit program that reimburses specified expenses up to a maximum amount that is reasonably available to the employee and is less than five times the total cost of the insurance. Free tax filing 2012 online However, you can exclude these contributions from the employee's wages subject to social security, Medicare, and federal unemployment (FUTA) taxes. Free tax filing 2012 online S corporation shareholders. Free tax filing 2012 online   Because you cannot treat a 2% shareholder of an S corporation as an employee for this exclusion, you must include the value of accident or health benefits you provide to the employee in the employee's wages subject to federal income tax withholding. Free tax filing 2012 online However, you can exclude the value of these benefits (other than payments for specific injuries or illnesses) from the employee's wages subject to social security, Medicare, and FUTA taxes. Free tax filing 2012 online Exception for highly compensated employees. Free tax filing 2012 online   If your plan is a self-insured medical reimbursement plan that favors highly compensated employees, you must include all or part of the amounts you pay to these employees in their wages subject to federal income tax withholding. Free tax filing 2012 online However, you can exclude these amounts (other than payments for specific injuries or illnesses) from the employee's wages subject to social security, Medicare, and FUTA taxes. Free tax filing 2012 online   A self-insured plan is a plan that reimburses your employees for medical expenses not covered by an accident or health insurance policy. Free tax filing 2012 online   A highly compensated employee for this exception is any of the following individuals. Free tax filing 2012 online One of the five highest paid officers. Free tax filing 2012 online An employee who owns (directly or indirectly) more than 10% in value of the employer's stock. Free tax filing 2012 online An employee who is among the highest paid 25% of all employees (other than those who can be excluded from the plan). Free tax filing 2012 online   For more information on this exception, see section 105(h) of the Internal Revenue Code and its regulations. Free tax filing 2012 online COBRA premiums. Free tax filing 2012 online   The exclusion for accident and health benefits applies to amounts you pay to maintain medical coverage for a current or former employee under the Combined Omnibus Budget Reconciliation Act of 1986 (COBRA). Free tax filing 2012 online The exclusion applies regardless of the length of employment, whether you directly pay the premiums or reimburse the former employee for premiums paid, and whether the employee's separation is permanent or temporary. Free tax filing 2012 online Achievement Awards This exclusion applies to the value of any tangible personal property you give to an employee as an award for either length of service or safety achievement. Free tax filing 2012 online The exclusion does not apply to awards of cash, cash equivalents, gift certificates, or other intangible property such as vacations, meals, lodging, tickets to theater or sporting events, stocks, bonds, and other securities. Free tax filing 2012 online The award must meet the requirements for employee achievement awards discussed in chapter 2 of Publication 535, Business Expenses. Free tax filing 2012 online Employee. Free tax filing 2012 online   For this exclusion, treat the following individuals as employees. Free tax filing 2012 online A current employee. Free tax filing 2012 online A former common-law employee you maintain coverage for in consideration of or based on an agreement relating to prior service as an employee. Free tax filing 2012 online A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Free tax filing 2012 online Exception for S corporation shareholders. Free tax filing 2012 online   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. Free tax filing 2012 online A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Free tax filing 2012 online Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. Free tax filing 2012 online Exclusion from wages. Free tax filing 2012 online   You can generally exclude the value of achievement awards you give to an employee from the employee's wages if their cost is not more than the amount you can deduct as a business expense for the year. Free tax filing 2012 online The excludable annual amount is $1,600 ($400 for awards that are not “qualified plan awards”). Free tax filing 2012 online See chapter 2 of Publication 535 for more information about the limit on deductions for employee achievement awards. Free tax filing 2012 online    To determine for 2014 whether an achievement award is a “qualified plan award” under the deduction rules described in Publication 535, treat any employee who received more than $115,000 in pay for 2013 as a highly compensated employee. Free tax filing 2012 online   If the cost of awards given to an employee is more than your allowable deduction, include in the employee's wages the larger of the following amounts. Free tax filing 2012 online The part of the cost that is more than your allowable deduction (up to the value of the awards). Free tax filing 2012 online The amount by which the value of the awards exceeds your allowable deduction. Free tax filing 2012 online Exclude the remaining value of the awards from the employee's wages. Free tax filing 2012 online Adoption Assistance An adoption assistance program is a separate written plan of an employer that meets all of the following requirements. Free tax filing 2012 online It benefits employees who qualify under rules set up by you, which do not favor highly compensated employees or their dependents. Free tax filing 2012 online To determine whether your plan meets this test, do not consider employees excluded from your plan who are covered by a collective bargaining agreement, if there is evidence that adoption assistance was a subject of good-faith bargaining. Free tax filing 2012 online It does not pay more than 5% of its payments during the year for shareholders or owners (or their spouses or dependents). Free tax filing 2012 online A shareholder or owner is someone who owns (on any day of the year) more than 5% of the stock or of the capital or profits interest of your business. Free tax filing 2012 online You give reasonable notice of the plan to eligible employees. Free tax filing 2012 online Employees provide reasonable substantiation that payments or reimbursements are for qualifying expenses. Free tax filing 2012 online For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. Free tax filing 2012 online The employee was a 5% owner at any time during the year or the preceding year. Free tax filing 2012 online The employee received more than $115,000 in pay for the preceding year. Free tax filing 2012 online You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. Free tax filing 2012 online You must exclude all payments or reimbursements you make under an adoption assistance program for an employee's qualified adoption expenses from the employee's wages subject to federal income tax withholding. Free tax filing 2012 online However, you cannot exclude these payments from wages subject to social security, Medicare, and federal unemployment (FUTA) taxes. Free tax filing 2012 online For more information, see the Instructions for Form 8839, Qualified Adoption Expenses. Free tax filing 2012 online You must report all qualifying adoption expenses you paid or reimbursed under your adoption assistance program for each employee for the year in box 12 of the employee's Form W-2. Free tax filing 2012 online Use code “T” to identify this amount. Free tax filing 2012 online Exception for S corporation shareholders. Free tax filing 2012 online   For this exclusion, do not treat a 2% shareholder of an S corporation as an employee of the corporation. Free tax filing 2012 online A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Free tax filing 2012 online Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, including using the benefit as a reduction in distributions to the 2% shareholder. Free tax filing 2012 online Athletic Facilities You can exclude the value of an employee's use of an on-premises gym or other athletic facility you operate from an employee's wages if substantially all use of the facility during the calendar year is by your employees, their spouses, and their dependent children. Free tax filing 2012 online For this purpose, an employee's dependent child is a child or stepchild who is the employee's dependent or who, if both parents are deceased, has not attained the age of 25. Free tax filing 2012 online On-premises facility. Free tax filing 2012 online   The athletic facility must be located on premises you own or lease. Free tax filing 2012 online It does not have to be located on your business premises. Free tax filing 2012 online However, the exclusion does not apply to an athletic facility for residential use, such as athletic facilities that are part of a resort. Free tax filing 2012 online Employee. Free tax filing 2012 online   For this exclusion, treat the following individuals as employees. Free tax filing 2012 online A current employee. Free tax filing 2012 online A former employee who retired or left on disability. Free tax filing 2012 online A widow or widower of an individual who died while an employee. Free tax filing 2012 online A widow or widower of a former employee who retired or left on disability. Free tax filing 2012 online A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Free tax filing 2012 online A partner who performs services for a partnership. Free tax filing 2012 online De Minimis (Minimal) Benefits You can exclude the value of a de minimis benefit you provide to an employee from the employee's wages. Free tax filing 2012 online A de minimis benefit is any property or service you provide to an employee that has so little value (taking into account how frequently you provide similar benefits to your employees) that accounting for it would be unreasonable or administratively impracticable. Free tax filing 2012 online Cash and cash equivalent fringe benefits (for example, use of gift card, charge card, or credit card), no matter how little, are never excludable as a de minimis benefit, except for occasional meal money or transportation fare. Free tax filing 2012 online Examples of de minimis benefits include the following. Free tax filing 2012 online Personal use of an employer-provided cell phone provided primarily for noncompensatory business purposes. Free tax filing 2012 online See Employer-Provided Cell Phones , later in this section, for details. Free tax filing 2012 online Occasional personal use of a company copying machine if you sufficiently control its use so that at least 85% of its use is for business purposes. Free tax filing 2012 online Holiday gifts, other than cash, with a low fair market value. Free tax filing 2012 online Group-term life insurance payable on the death of an employee's spouse or dependent if the face amount is not more than $2,000. Free tax filing 2012 online Meals. Free tax filing 2012 online See Meals , later in this section, for details. Free tax filing 2012 online Occasional parties or picnics for employees and their guests. Free tax filing 2012 online Occasional tickets for theater or sporting events. Free tax filing 2012 online Transportation fare. Free tax filing 2012 online See Transportation (Commuting) Benefits , later in this section, for details. Free tax filing 2012 online Employee. Free tax filing 2012 online   For this exclusion, treat any recipient of a de minimis benefit as an employee. Free tax filing 2012 online Dependent Care Assistance This exclusion applies to household and dependent care services you directly or indirectly pay for or provide to an employee under a dependent care assistance program that covers only your employees. Free tax filing 2012 online The services must be for a qualifying person's care and must be provided to allow the employee to work. Free tax filing 2012 online These requirements are basically the same as the tests the employee would have to meet to claim the dependent care credit if the employee paid for the services. Free tax filing 2012 online For more information, see Qualifying Person Test and Work-Related Expense Test in Publication 503, Child and Dependent Care Expenses. Free tax filing 2012 online Employee. Free tax filing 2012 online   For this exclusion, treat the following individuals as employees. Free tax filing 2012 online A current employee. Free tax filing 2012 online A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Free tax filing 2012 online Yourself (if you are a sole proprietor). Free tax filing 2012 online A partner who performs services for a partnership. Free tax filing 2012 online Exclusion from wages. Free tax filing 2012 online   You can exclude the value of benefits you provide to an employee under a dependent care assistance program from the employee's wages if you reasonably believe that the employee can exclude the benefits from gross income. Free tax filing 2012 online   An employee can generally exclude from gross income up to $5,000 of benefits received under a dependent care assistance program each year. Free tax filing 2012 online This limit is reduced to $2,500 for married employees filing separate returns. Free tax filing 2012 online   However, the exclusion cannot be more than the smaller of the earned income of either the employee or employee's spouse. Free tax filing 2012 online Special rules apply to determine the earned income of a spouse who is either a student or not able to care for himself or herself. Free tax filing 2012 online For more information on the earned income limit, see Publication 503. Free tax filing 2012 online Exception for highly compensated employees. Free tax filing 2012 online   You cannot exclude dependent care assistance from the wages of a highly compensated employee unless the benefits provided under the program do not favor highly compensated employees and the program meets the requirements described in section 129(d) of the Internal Revenue Code. Free tax filing 2012 online   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. Free tax filing 2012 online The employee was a 5% owner at any time during the year or the preceding year. Free tax filing 2012 online The employee received more than $115,000 in pay for the preceding year. Free tax filing 2012 online You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. Free tax filing 2012 online Form W-2. Free tax filing 2012 online   Report the value of all dependent care assistance you provide to an employee under a dependent care assistance program in box 10 of the employee's Form W-2. Free tax filing 2012 online Include any amounts you cannot exclude from the employee's wages in boxes 1, 3, and 5. Free tax filing 2012 online Report both the nontaxable portion of assistance (up to $5,000) and any assistance above the amount that is non-taxable to the employee. Free tax filing 2012 online Example. Free tax filing 2012 online   Company A provides a dependent care assistance flexible spending arrangement to its employees through a cafeteria plan. Free tax filing 2012 online In addition, it provides occasional on-site dependent care to its employees at no cost. Free tax filing 2012 online Emily, an employee of company A, had $4,500 deducted from her pay for the dependent care flexible spending arrangement. Free tax filing 2012 online In addition, Emily used the on-site dependent care several times. Free tax filing 2012 online The fair market value of the on-site care was $700. Free tax filing 2012 online Emily's Form W-2 should report $5,200 of dependent care assistance in box 10 ($4,500 flexible spending arrangement plus $700 on-site dependent care). Free tax filing 2012 online Boxes 1, 3, and 5 should include $200 (the amount in excess of the nontaxable assistance), and applicable taxes should be withheld on that amount. Free tax filing 2012 online Educational Assistance This exclusion applies to educational assistance you provide to employees under an educational assistance program. Free tax filing 2012 online The exclusion also applies to graduate level courses. Free tax filing 2012 online Educational assistance means amounts you pay or incur for your employees' education expenses. Free tax filing 2012 online These expenses generally include the cost of books, equipment, fees, supplies, and tuition. Free tax filing 2012 online However, these expenses do not include the cost of a course or other education involving sports, games, or hobbies, unless the education: Has a reasonable relationship to your business, or Is required as part of a degree program. Free tax filing 2012 online Education expenses do not include the cost of tools or supplies (other than textbooks) your employee is allowed to keep at the end of the course. Free tax filing 2012 online Nor do they include the cost of lodging, meals, or transportation. Free tax filing 2012 online Educational assistance program. Free tax filing 2012 online   An educational assistance program is a separate written plan that provides educational assistance only to your employees. Free tax filing 2012 online The program qualifies only if all of the following tests are met. Free tax filing 2012 online The program benefits employees who qualify under rules set up by you that do not favor highly compensated employees. Free tax filing 2012 online To determine whether your program meets this test, do not consider employees excluded from your program who are covered by a collective bargaining agreement if there is evidence that educational assistance was a subject of good-faith bargaining. Free tax filing 2012 online The program does not provide more than 5% of its benefits during the year for shareholders or owners. Free tax filing 2012 online A shareholder or owner is someone who owns (on any day of the year) more than 5% of the stock or of the capital or profits interest of your business. Free tax filing 2012 online The program does not allow employees to choose to receive cash or other benefits that must be included in gross income instead of educational assistance. Free tax filing 2012 online You give reasonable notice of the program to eligible employees. Free tax filing 2012 online Your program can cover former employees if their employment is the reason for the coverage. Free tax filing 2012 online   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. Free tax filing 2012 online The employee was a 5% owner at any time during the year or the preceding year. Free tax filing 2012 online The employee received more than $115,000 in pay for the preceding year. Free tax filing 2012 online You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. Free tax filing 2012 online Employee. Free tax filing 2012 online   For this exclusion, treat the following individuals as employees. Free tax filing 2012 online A current employee. Free tax filing 2012 online A former employee who retired, left on disability, or was laid off. Free tax filing 2012 online A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Free tax filing 2012 online Yourself (if you are a sole proprietor). Free tax filing 2012 online A partner who performs services for a partnership. Free tax filing 2012 online Exclusion from wages. Free tax filing 2012 online   You can exclude up to $5,250 of educational assistance you provide to an employee under an educational assistance program from the employee's wages each year. Free tax filing 2012 online Assistance over $5,250. Free tax filing 2012 online   If you do not have an educational assistance plan, or you provide an employee with assistance exceeding $5,250, you must include the value of these benefits as wages, unless the benefits are working condition benefits. Free tax filing 2012 online Working condition benefits may be excluded from wages. Free tax filing 2012 online Property or a service provided is a working condition benefit to the extent that if the employee paid for it, the amount paid would have been deductible as a business or depreciation expense. Free tax filing 2012 online See Working Condition Benefits , later, in this section. Free tax filing 2012 online Employee Discounts This exclusion applies to a price reduction you give an employee on property or services you offer to customers in the ordinary course of the line of business in which the employee performs substantial services. Free tax filing 2012 online However, it does not apply to discounts on real property or discounts on personal property of a kind commonly held for investment (such as stocks or bonds). Free tax filing 2012 online Employee. Free tax filing 2012 online   For this exclusion, treat the following individuals as employees. Free tax filing 2012 online A current employee. Free tax filing 2012 online A former employee who retired or left on disability. Free tax filing 2012 online A widow or widower of an individual who died while an employee. Free tax filing 2012 online A widow or widower of an employee who retired or left on disability. Free tax filing 2012 online A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. Free tax filing 2012 online A partner who performs services for a partnership. Free tax filing 2012 online Exclusion from wages. Free tax filing 2012 online   You can generally exclude the value of an employee discount you provide an employee from the employee's wages, up to the following limits. Free tax filing 2012 online For a discount on services, 20% of the price you charge nonemployee customers for the service. Free tax filing 2012 online For a discount on merchandise or other property, your gross profit percentage times the price you charge nonemployee customers for the property. Free tax filing 2012 online   Determine your gross profit percentage in the line of business based on all property you offer to customers (including employee customers) and your experience during the tax year immediately before the tax year in which the discount is available. Free tax filing 2012 online To figure your gross profit percentage, subtract the total cost of the property from the total sales price of the property and divide the result by the total sales price of the property. Free tax filing 2012 online Exception for highly compensated employees. Free tax filing 2012 online   You cannot exclude from the wages of a highly compensated employee any part of the value of a discount that is not available on the same terms to one of the following groups. Free tax filing 2012 online All of your employees. Free tax filing 2012 online A group of employees defined under a reasonable classification you set up that does not favor highly compensated employees. Free tax filing 2012 online   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. Free tax filing 2012 online The employee was a 5% owner at any time during the year or the preceding year. Free tax filing 2012 online The employee received more than $115,000 in pay for the preceding year. Free tax filing 2012 online You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. Free tax filing 2012 online Employee Stock Options There are three kinds of stock options—incentive stock options, employee stock purchase plan options, and nonstatutory (nonqualified) stock options. Free tax filing 2012 online Wages for social security, Medicare, and federal unemployment (FUTA) taxes do not include remuneration resulting from the exercise, after October 22, 2004, of an incentive stock option or under an employee stock purchase plan option, or from any disposition of stock acquired by exercising such an option. Free tax filing 2012 online The IRS will not apply these taxes to an exercise before October 23, 2004, of an incentive stock option or an employee stock purchase plan option or to a disposition of stock acquired by such exercise. Free tax filing 2012 online Additionally, federal income tax withholding is not required on the income resulting from a disqualifying disposition of stock acquired by the exercise after October 22, 2004, of an incentive stock option or under an employee stock purchase plan option, or on income equal to the discount portion of stock acquired by the exercise, after October 22, 2004, of an employee stock purchase plan option resulting from any disposition of the stock. Free tax filing 2012 online The IRS will not apply federal income tax withholding upon the disposition of stock acquired by the exercise, before October 23, 2004, of an incentive stock option or an employee stock purchase plan option. Free tax filing 2012 online However, the employer must report as income in box 1 of Form W-2, (a) the discount portion of stock acquired by the exercise of an employee stock purchase plan option upon disposition of the stock, and (b) the spread (between the exercise price and the fair market value of the stock at the time of exercise) upon a disqualifying disposition of stock acquired by the exercise of an incentive stock option or an employee stock purchase plan option. Free tax filing 2012 online An employer must report the excess of the fair market value of stock received upon exercise of a nonstatutory stock option over the amount paid for the stock option on Form W-2 in boxes 1, 3 (up to the social security wage base), 5, and in box 12 using the code “V. Free tax filing 2012 online ” See Regulations section 1. Free tax filing 2012 online 83-7. Free tax filing 2012 online An employee who transfers his or her interest in nonstatutory stock options to the employee's former spouse incident to a divorce is not required to include an amount in gross income upon the transfer. Free tax filing 2012 online The former spouse, rather than the employee, is required to include an amount in gross income when the former spouse exercises the stock options. Free tax filing 2012 online See Revenue Ruling 2002-22 and Revenue Ruling 2004-60 for details. Free tax filing 2012 online You can find Revenue Ruling 2002-22 on page 849 of Internal Revenue Bulletin 2002-19 at www. Free tax filing 2012 online irs. Free tax filing 2012 online gov/pub/irs-irbs/irb02-19. Free tax filing 2012 online pdf. Free tax filing 2012 online See Revenue Ruling 2004-60, 2004-24 I. Free tax filing 2012 online R. Free tax filing 2012 online B. Free tax filing 2012 online 1051, available at www. Free tax filing 2012 online irs. Free tax filing 2012 online gov/irb/2004-24_IRB/ar13. Free tax filing 2012 online html. Free tax filing 2012 online For more information about employee stock options, see sections 421, 422, and 423 of the Internal Revenue Code and their related regulations. Free tax filing 2012 online Employer-Provided Cell Phones The value of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a working condition fringe benefit. Free tax filing 2012 online Personal use of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a de minimis fringe benefit. Free tax filing 2012 online For the rules relating to these types of benefits, see De Minimis (Minimal) Benefits , earlier in this section, and Working Condition Benefits , later in this section. Free tax filing 2012 online Noncompensatory business purposes. Free tax filing 2012 online   You provide a cell phone primarily for noncompensatory business purposes if there are substantial business reasons for providing the cell phone. Free tax filing 2012 online Examples of substantial business reasons include the employer's: Need to contact the employee at all times for work-related emergencies, Requirement that the employee be available to speak with clients at times when the employee is away from the office, and Need to speak with clients located in other time zones at times outside the employee's normal workday. Free tax filing 2012 online Cell phones provided to promote goodwill, boost morale, or attract prospective employees. Free tax filing 2012 online   You cannot exclude from an employee's wages the value of a cell phone provided to promote goodwill of an employee, to attract a prospective employee, or as a means of providing additional compensation to an employee. Free tax filing 2012 online Additional information. Free tax filing 2012 online   For additional information on the tax treatment of employer-provided cell phones, see Notice 2011-72, 2011-38 I. Free tax filing 2012 online R. Free tax filing 2012 online B. Free tax filing 2012 online 407, available at  www. Free tax filing 2012 online irs. Free tax filing 2012 online gov/irb/2011-38_IRB/ar07. Free tax filing 2012 online html. Free tax filing 2012 online Group-Term Life Insurance Coverage This exclusion applies to life insurance coverage that meets all the following conditions. Free tax filing 2012 online It provides a general death benefit that is not included in income. Free tax filing 2012 online You provide it to a group of employees. Free tax filing 2012 online See The 10-employee rule , later. Free tax filing 2012 online It provides an amount of insurance to each employee based on a formula that prevents individual selection. Free tax filing 2012 online This formula must use factors such as the employee's age, years of service, pay, or position. Free tax filing 2012 online You provide it under a policy you directly or indirectly carry. Free tax filing 2012 online Even if you do not pay any of the policy's cost, you are considered to carry it if you arrange for payment of its cost by your employees and charge at least one employee less than, and at least one other employee more than, the cost of his or her insurance. Free tax filing 2012 online Determine the cost of the insurance, for this purpose, as explained under Coverage over the limit , later. Free tax filing 2012 online Group-term life insurance does not include the following insurance. Free tax filing 2012 online Insurance that does not provide general death benefits, such as travel insurance or a policy providing only accidental death benefits. Free tax filing 2012 online Life insurance on the life of your employee's spouse or dependent. Free tax filing 2012 online However, you may be able to exclude the cost of this insurance from the employee's wages as a de minimis benefit. Free tax filing 2012 online See De Minimis (Minimal) Benefits , earlier in this section. Free tax filing 2012 online Insurance provided under a policy that provides a permanent benefit (an economic value that extends beyond 1 policy year, such as paid-up or cash surrender value), unless certain requirements are met. Free tax filing 2012 online See Regulations section 1. Free tax filing 2012 online 79-1 for details. Free tax filing 2012 online Employee. Free tax filing 2012 online   For this exclusion, treat the following individuals as employees. Free tax filing 2012 online A current common-law employee. Free tax filing 2012 online A full-time life insurance agent who is a current statutory employee. Free tax filing 2012 online An individual who was formerly your employee under (1) or (2). Free tax filing 2012 online A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction and control. Free tax filing 2012 online Exception for S corporation shareholders. Free tax filing 2012 online   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. Free tax filing 2012 online A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Free tax filing 2012 online Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. Free tax filing 2012 online The 10-employee rule. Free tax filing 2012 online   Generally, life insurance is not group-term life insurance unless you provide it to at least 10 full-time employees at some time during the year. Free tax filing 2012 online   For this rule, count employees who choose not to receive the insurance unless, to receive it, they must contribute to the cost of benefits other than the group-term life insurance. Free tax filing 2012 online For example, count an employee who could receive insurance by paying part of the cost, even if that employee chooses not to receive it. Free tax filing 2012 online However, do not count an employee who must pay part or all of the cost of permanent benefits to get insurance, unless that employee chooses to receive it. Free tax filing 2012 online A permanent benefit is an economic value extending beyond one policy year (for example, a paid-up or cash-surrender value) that is provided under a life insurance policy. Free tax filing 2012 online Exceptions. Free tax filing 2012 online   Even if you do not meet the 10-employee rule, two exceptions allow you to treat insurance as group-term life insurance. Free tax filing 2012 online   Under the first exception, you do not have to meet the 10-employee rule if all the following conditions are met. Free tax filing 2012 online If evidence that the employee is insurable is required, it is limited to a medical questionnaire (completed by the employee) that does not require a physical. Free tax filing 2012 online You provide the insurance to all your full-time employees or, if the insurer requires the evidence mentioned in (1), to all full-time employees who provide evidence the insurer accepts. Free tax filing 2012 online You figure the coverage based on either a uniform percentage of pay or the insurer's coverage brackets that meet certain requirements. Free tax filing 2012 online See Regulations section 1. Free tax filing 2012 online 79-1 for details. Free tax filing 2012 online   Under the second exception, you do not have to meet the 10-employee rule if all the following conditions are met. Free tax filing 2012 online You provide the insurance under a common plan covering your employees and the employees of at least one other employer who is not related to you. Free tax filing 2012 online The insurance is restricted to, but mandatory for, all your employees who belong to, or are represented by, an organization (such as a union) that carries on substantial activities besides obtaining insurance. Free tax filing 2012 online Evidence of whether an employee is insurable does not affect an employee's eligibility for insurance or the amount of insurance that employee gets. Free tax filing 2012 online   To apply either exception, do not consider employees who were denied insurance for any of the following reasons. Free tax filing 2012 online They were 65 or older. Free tax filing 2012 online They customarily work 20 hours or less a week or 5 months or less in a calendar year. Free tax filing 2012 online They have not been employed for the waiting period given in the policy. Free tax filing 2012 online This waiting period cannot be more than 6 months. Free tax filing 2012 online Exclusion from wages. Free tax filing 2012 online   You can generally exclude the cost of up to $50,000 of group-term life insurance from the wages of an insured employee. Free tax filing 2012 online You can exclude the same amount from the employee's wages when figuring social security and Medicare taxes. Free tax filing 2012 online In addition, you do not have to withhold federal income tax or pay FUTA tax on any group-term life insurance you provide to an employee. Free tax filing 2012 online Coverage over the limit. Free tax filing 2012 online   You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid toward the insurance. Free tax filing 2012 online Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. Free tax filing 2012 online Also, show it in box 12 with code “C. Free tax filing 2012 online ” The amount is subject to social security and Medicare taxes, and you may, at your option, withhold federal income tax. Free tax filing 2012 online   Figure the monthly cost of the insurance to include in the employee's wages by multiplying the number of thousands of dollars of all insurance coverage over $50,000 (figured to the nearest $100) by the cost shown in Table 2-2. Free tax filing 2012 online For all coverage provided within the calendar year, use the employee's age on the last day of the employee's tax year. Free tax filing 2012 online You must prorate the cost from the table if less than a full month of coverage is involved. Free tax filing 2012 online Table 2-2. Free tax filing 2012 online Cost Per $1,000 of Protection For 1 Month Age Cost Under 25 $ . Free tax filing 2012 online 05 25 through 29 . Free tax filing 2012 online 06 30 through 34 . Free tax filing 2012 online 08 35 through 39 . Free tax filing 2012 online 09 40 through 44 . Free tax filing 2012 online 10 45 through 49 . Free tax filing 2012 online 15 50 through 54 . Free tax filing 2012 online 23 55 through 59 . Free tax filing 2012 online 43 60 through 64 . Free tax filing 2012 online 66 65 through 69 1. Free tax filing 2012 online 27 70 and older 2. Free tax filing 2012 online 06 You figure the total cost to include in the employee's wages by multiplying the monthly cost by the number of full months' coverage at that cost. Free tax filing 2012 online Example. Free tax filing 2012 online Tom's employer provides him with group-term life insurance coverage of $200,000. Free tax filing 2012 online Tom is 45 years old, is not a key employee, and pays $100 per year toward the cost of the insurance. Free tax filing 2012 online Tom's employer must include $170 in his wages. Free tax filing 2012 online The $200,000 of insurance coverage is reduced by $50,000. Free tax filing 2012 online The yearly cost of $150,000 of coverage is $270 ($. Free tax filing 2012 online 15 x 150 x 12), and is reduced by the $100 Tom pays for the insurance. Free tax filing 2012 online The employer includes $170 in boxes 1, 3, and 5 of Tom's Form W-2. Free tax filing 2012 online The employer also enters $170 in box 12 with code “C. Free tax filing 2012 online ” Coverage for dependents. Free tax filing 2012 online   Group-term life insurance coverage paid by the employer for the spouse or dependents of an employee may be excludable from income as a de minimis fringe benefit if the face amount is not more than $2,000. Free tax filing 2012 online If the face amount is greater than $2,000, the entire cost of the dependent coverage must be included in income unless the amount over $2,000 is purchased with employee contributions on an after-tax basis. Free tax filing 2012 online The cost of the insurance is determined by using Table 2-2. Free tax filing 2012 online Former employees. Free tax filing 2012 online   When group-term life insurance over $50,000 is provided to an employee (including retirees) after his or her termination, the employee share of social security and Medicare taxes on that period of coverage is paid by the former employee with his or her tax return and is not collected by the employer. Free tax filing 2012 online You are not required to collect those taxes. Free tax filing 2012 online Use the table above to determine the amount of social security and Medicare taxes owed by the former employee for coverage provided after separation from service. Free tax filing 2012 online Report those uncollected amounts separately in box 12 of Form W-2 using codes “M” and “N. Free tax filing 2012 online ” See the General Instructions for Forms W-2 and W-3 and the Instructions for Form 941. Free tax filing 2012 online Exception for key employees. Free tax filing 2012 online   Generally, if your group-term life insurance plan favors key employees as to participation or benefits, you must include the entire cost of the insurance in your key employees' wages. Free tax filing 2012 online This exception generally does not apply to church plans. Free tax filing 2012 online When figuring social security and Medicare taxes, you must also include the entire cost in the employees' wages. Free tax filing 2012 online Include the cost in boxes 1, 3, and 5 of Form W-2. Free tax filing 2012 online However, you do not have to withhold federal income tax or pay FUTA tax on the cost of any group-term life insurance you provide to an employee. Free tax filing 2012 online   For this purpose, the cost of the insurance is the greater of the following amounts. Free tax filing 2012 online The premiums you pay for the employee's insurance. Free tax filing 2012 online See Regulations section 1. Free tax filing 2012 online 79-4T(Q&A 6) for more information. Free tax filing 2012 online The cost you figure using Table 2-2. Free tax filing 2012 online   For this exclusion, a key employee during 2014 is an employee or former employee who is one of the following individuals. Free tax filing 2012 online See section 416(i) of the Internal Revenue Code for more information. Free tax filing 2012 online An officer having annual pay of more than $170,000. Free tax filing 2012 online An individual who for 2014 was either of the following. Free tax filing 2012 online A 5% owner of your business. Free tax filing 2012 online A 1% owner of your business whose annual pay was more than $150,000. Free tax filing 2012 online   A former employee who was a key employee upon retirement or separation from service is also a key employee. Free tax filing 2012 online   Your plan does not favor key employees as to participation if at least one of the following is true. Free tax filing 2012 online It benefits at least 70% of your employees. Free tax filing 2012 online At least 85% of the participating employees are not key employees. Free tax filing 2012 online It benefits employees who qualify under a set of rules you set up that do not favor key employees. Free tax filing 2012 online   Your plan meets this participation test if it is part of a cafeteria plan (discussed in section 1) and it meets the participation test for those plans. Free tax filing 2012 online   When applying this test, do not consider employees who: Have not completed 3 years of service, Are part-time or seasonal, Are nonresident aliens who receive no U. Free tax filing 2012 online S. Free tax filing 2012 online source earned income from you, or Are not included in the plan but are in a unit of employees covered by a collective bargaining agreement, if the benefits provided under the plan were the subject of good-faith bargaining between you and employee representatives. Free tax filing 2012 online   Your plan does not favor key employees as to benefits if all benefits available to participating key employees are also available to all other participating employees. Free tax filing 2012 online Your plan does not favor key employees just because the amount of insurance you provide to your employees is uniformly related to their pay. Free tax filing 2012 online S corporation shareholders. Free tax filing 2012 online   Because you cannot treat a 2% shareholder of an S corporation as an employee for this exclusion, you must include the cost of all group-term life insurance coverage you provide the 2% shareholder in his or her wages. Free tax filing 2012 online When figuring social security and Medicare taxes, you must also include the cost of this coverage in the 2% shareholder's wages. Free tax filing 2012 online Include the cost in boxes 1, 3, and 5 of Form W-2. Free tax filing 2012 online However, you do not have to withhold federal income tax or pay federal unemployment tax on the cost of any group-term life insurance coverage you provide to the 2% shareholder. Free tax filing 2012 online Health Savings Accounts A Health Savings Account (HSA) is an account owned by a qualified individual who is generally your employee or former employee. Free tax filing 2012 online Any contributions that you make to an HSA become the employee's property and cannot be withdrawn by you. Free tax filing 2012 online Contributions to the account are used to pay current or future medical expenses of the account owner, his or her spouse, and any qualified dependent. Free tax filing 2012 online The medical expenses must not be reimbursable by insurance or other sources and their payment from HSA funds (distribution) will not give rise to a medical expense deduction on the individual's federal income tax return. Free tax filing 2012 online For more information about HSAs, visit the Department of Treasury's website at www. Free tax filing 2012 online treasury. Free tax filing 2012 online gov and enter “HSA” in the search box. Free tax filing 2012 online Eligibility. Free tax filing 2012 online   A qualified individual must be covered by a High Deductible Health Plan (HDHP) and not be covered by other health insurance except for permitted insurance listed under section 223(c)(3) or insurance for accidents, disability, dental care, vision care, or long-term care. Free tax filing 2012 online For calendar year 2014, a qualifying HDHP must have a deductible of at least $1,250 for self-only coverage or $2,500 for family coverage and must limit annual out-of-pocket expenses of the beneficiary to $6,350 for self-only coverage and $12,700 for family coverage. Free tax filing 2012 online   There are no income limits that restrict an individual's eligibility to contribute to an HSA nor is there a requirement that the account owner have earned income to make a contribution. Free tax filing 2012 online Exceptions. Free tax filing 2012 online   An individual is not a qualified individual if he or she can be claimed as a dependent on another person's tax return. Free tax filing 2012 online Also, an employee's participation in a health flexible spending arrangement (FSA) or health reimbursement arrangement (HRA) generally disqualifies the individual (and employer) from making contributions to his or her HSA. Free tax filing 2012 online However, an individual may qualify to participate in an HSA if he or she is participating in only a limited-purpose FSA or HRA or a post-deductible FSA. Free tax filing 2012 online For more information, see Other employee health plans in Publication 969. Free tax filing 2012 online Employer contributions. Free tax filing 2012 online   Up to specified dollar limits, cash contributions to the HSA of a qualified individual (determined monthly) are exempt from federal income tax withholding, social security tax, Medicare tax, and FUTA tax. Free tax filing 2012 online For 2014, you can contribute up to $3,300 for self-only coverage or $6,550 for family coverage to a qualified individual's HSA. Free tax filing 2012 online   The contribution amounts listed above are increased by $1,000 for a qualified individual who is age 55 or older at any time during the year. Free tax filing 2012 online For two qualified individuals who are married to each other and who each are age 55 or older at any time during the year, each spouse's contribution limit is increased by $1,000 provided each spouse has a separate HSA. Free tax filing 2012 online No contributions can be made to an individual's HSA after he or she becomes enrolled in Medicare Part A or Part B. Free tax filing 2012 online Nondiscrimination rules. Free tax filing 2012 online    Your contribution amount to an employee's HSA must be comparable for all employees who have comparable coverage during the same period. Free tax filing 2012 online Otherwise, there will be an excise tax equal to 35% of the amount you contributed to all employees' HSAs. Free tax filing 2012 online   For guidance on employer comparable contributions to HSAs under section 4980G in instances where an employee has not established an HSA by December 31 and in instances where an employer accelerates contributions for the calendar year for employees who have incurred qualified medical expenses, see Regulations section 54. Free tax filing 2012 online 4980G-4. Free tax filing 2012 online Exception. Free tax filing 2012 online   The Tax Relief and Health Care Act of 2006 allows employers to make larger HSA contributions for a nonhighly compensated employee than for a highly compensated employee. Free tax filing 2012 online A highly compensated employee for 2014 is an employee who meets either of the following tests. Free tax filing 2012 online The employee was a 5% owner at any time during the year or the preceding year. Free tax filing 2012 online The employee received more than $115,000 in pay for the preceding year. Free tax filing 2012 online You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. Free tax filing 2012 online Partnerships and S corporations. Free tax filing 2012 online   Partners and 2% shareholders of an S corporation are not eligible for salary reduction (pre-tax) contributions to an HSA. Free tax filing 2012 online Employer contributions to the HSA of a bona fide partner or 2% shareholder are treated as distributions or guaranteed payments as determined by the facts and circumstances. Free tax filing 2012 online Cafeteria plans. Free tax filing 2012 online   You may contribute to an employee's HSA using a cafeteria plan and your contributions are not subject to the statutory comparability rules. Free tax filing 2012 online However, cafeteria plan nondiscrimination rules still apply. Free tax filing 2012 online For example, contributions under a cafeteria plan to employee HSAs cannot be greater for higher-paid employees than they are for lower-paid employees. Free tax filing 2012 online Contributions that favor lower-paid employees are not prohibited. Free tax filing 2012 online Reporting requirements. Free tax filing 2012 online   You must report your contributions to an employee's HSA in box 12 of Form W-2 using code “W. Free tax filing 2012 online ” The trustee or custodian of the HSA, generally a bank or insurance company, reports distributions from the HSA using Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA. Free tax filing 2012 online Lodging on Your Business Premises You can exclude the value of lodging you furnish to an employee from the employee's wages if it meets the following tests. Free tax filing 2012 online It is furnished on your business premises. Free tax filing 2012 online It is furnished for your convenience. Free tax filing 2012 online The employee must accept it as a condition of employment. Free tax filing 2012 online Different tests may apply to lodging furnished by educational institutions. Free tax filing 2012 online See section 119(d) of the Internal Revenue Code for details. Free tax filing 2012 online The exclusion does not apply if you allow your employee to choose to receive additional pay instead of lodging. Free tax filing 2012 online On your business premises. Free tax filing 2012 online   For this exclusion, your business premises is generally your employee's place of work. Free tax filing 2012 online For special rules that apply to lodging furnished in a camp located in a foreign country, see section 119(c) of the Internal Revenue Code and its regulations. Free tax filing 2012 online For your convenience. Free tax filing 2012 online   Whether or not you furnish lodging for your convenience as an employer depends on all the facts and circumstances. Free tax filing 2012 online You furnish the lodging to your employee for your convenience if you do this for a substantial business reason other than to provide the employee with additional pay. Free tax filing 2012 online This is true even if a law or an employment contract provides that the lodging is furnished as pay. Free tax filing 2012 online However, a written statement that the lodging is furnished for your convenience is not sufficient. Free tax filing 2012 online Condition of employment. Free tax filing 2012 online   Lodging meets this test if you require your employees to accept the lodging because they need to live on your business premises to be able to properly perform their duties. Free tax filing 2012 online Examples include employees who must be available at all times and employees who could not perform their required duties without being furnished the lodging. Free tax filing 2012 online   It does not matter whether you must furnish the lodging as pay under the terms of an employment contract or a law fixing the terms of employment. Free tax filing 2012 online Example. Free tax filing 2012 online A hospital gives Joan, an employee of the hospital, the choice of living at the hospital free of charge or living elsewhere and receiving a cash allowance in addition to her regular salary. Free tax filing 2012 online If Joan chooses to live at the hospital, the hospital cannot exclude the value of the lodging from her wages because she is not required to live at the hospital to properly perform the duties of her employment. Free tax filing 2012 online S corporation shareholders. Free tax filing 2012 online   For this exclusion, do not treat a 2% shareholder of an S corporation as an employee of the corporation. Free tax filing 2012 online A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. Free tax filing 2012 online Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. Free tax filing 2012 online Meals This section discusses the exclusion rules that apply to de minimis meals and meals on your business premises. Free tax filing 2012 online De Minimis Meals You can exclude any occasional meal or meal money you provide to an employee if it has so little value (taking into account how frequently you provide meals to your employees) that accounting for it would be unreasonable or administratively impracticable. Free tax filing 2012 online The exclusion applies, for example, to the following items. Free tax filing 2012 online Coffee, doughnuts, or soft drinks. Free tax filing 2012 online Occasional meals or meal money provided to enable an employee to work overtime. Free tax filing 2012 online However, the exclusion does not apply to meal money figured on the basis of hours worked. Free tax filing 2012 online Occasional parties or picnics for employees and their guests. Free tax filing 2012 online This exclusion also applies to meals you provide at an employer-operated eating facility for employees if the annual revenue from the facility equals or exceeds the direct costs of the facility. Free tax filing 2012 online For this purpose, your revenue from providing a meal is considered equal to the facility's direct operating costs to provide that meal if its value can be excluded from an employee's wages as explained under Meals on Your Business Premises , later. Free tax filing 2012 online If food or beverages you furnish to employees qualify as a de minimis benefit, you can deduct their full cost. Free tax filing 2012 online The 50% limit on deductions for the cost of meals does not apply. Free tax filing 2012 online The deduction limit on meals is discussed in chapter 2 of Publication 535. Free tax filing 2012 online Employee. Free tax filing 2012 online   For this exclusion, treat any recipient of a de minimis meal as
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Free tax filing 2012 online Index A Accelerated death benefits, Accelerated Death Benefits, Accelerated death benefits. Free tax filing 2012 online Archer MSA, HSA, Archer MSA, or Medicare Advantage MSA, HSA, Archer MSA, or a Medicare Advantage MSA. Free tax filing 2012 online Assistance (see Tax help) Astronauts Tax forgiveness, Astronauts B Basis Inherited property, Basis of Inherited Property Joint interest property, Joint interest. Free tax filing 2012 online Qualified joint interest, Qualified joint interest. Free tax filing 2012 online Beneficiary Basis of property, Basis of Inherited Property Character of distributions, Character of Distributions Excess deductions, Excess deductions. Free tax filing 2012 online Income received, Other Items of Income Liability, estate's income tax, Liability of the beneficiary. Free tax filing 2012 online Nonresident alien, Nonresident alien beneficiary. Free tax filing 2012 online Reporting distributions, How and When To Report Successor, Successor beneficiary. Free tax filing 2012 online Treatment of distributions, Distributions to Beneficiaries Unused loss carryovers, Unused loss carryovers. Free tax filing 2012 online Bequest Defined, Bequest Property received, Gifts, Insurance, and Inheritances C Claim, credit or refund, Claim for Credit or Refund Combat zone, Combat Zone Comments, Comments and suggestions. Free tax filing 2012 online Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Free tax filing 2012 online Credit Child tax, Child tax credit. Free tax filing 2012 online Earned income, Earned income credit. Free tax filing 2012 online Elderly or disabled, Credit for the elderly or the disabled. Free tax filing 2012 online Final return for decedent, Credits General business, General business tax credit. Free tax filing 2012 online D Death benefits Accelerated, Accelerated Death Benefits, Accelerated death benefits. Free tax filing 2012 online Public safety officers, Death benefits. Free tax filing 2012 online Decedent Final return, Final Income Tax Return for Decedent—Form 1040 Income in respect of, Income in Respect of a Decedent Deductions Estate tax, Estate Tax Deduction In respect of decedent, Deductions in Respect of a Decedent Medical expenses, Medical Expenses Standard, Standard Deduction Distributable net income, Distributable net income. Free tax filing 2012 online Distributions Deduction, Income Distribution Deduction Limit on deduction, Tax-exempt income not deductible. Free tax filing 2012 online Not treated as bequests, Distributions not treated as bequests. Free tax filing 2012 online Property, in kind, Property distributed in kind. Free tax filing 2012 online E Education savings account, Coverdell, Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). Free tax filing 2012 online Estate Income tax return, Income Tax Return of an Estate— Form 1041 Insolvent, Insolvent estate. Free tax filing 2012 online Period of administration, Period of Administration Tax deduction, Estate Tax Deduction Termination, Termination of Estate Transfer of unused deductions, Transfer of Unused Deductions to Beneficiaries Estate tax deduction, Estate Tax Deduction Estimated tax, Estimated tax. Free tax filing 2012 online , Transfer of Credit for Estimated Tax Payments Example Comprehensive, Comprehensive Example Decedent's final return, Final Return for Decedent—Form 1040 Estate's tax return, Income Tax Return of an Estate—Form 1041 Exemption Estate's tax return, Exemption Deduction Final return for decedent, Exemptions Expenses Accrued, Accrued expenses. Free tax filing 2012 online Administration, Administration Expenses Deductions in respect of decedent, Deductions in Respect of a Decedent Funeral, Funeral and Medical Expenses Medical, Medical Expenses, Medical and dental expenses of a decedent. Free tax filing 2012 online Extension to file Form 1041, Extension of time to file. Free tax filing 2012 online F Fiduciary relationship, Notice of fiduciary relationship. Free tax filing 2012 online Filing requirements Decedent's final return, Filing Requirements Estate's tax return, Filing Requirements Final return for decedent Credits, Credits Exemption and deductions, Exemptions and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Joint return, Joint Return Name, address, and signature, Name, Address, and Signature Other taxes, Other Taxes Payments, Payments of Tax When and where to file, When and Where To File Who must file, Final Income Tax Return for Decedent—Form 1040 Form 1040NR, Nonresident Alien, Filing Requirements 1041, Income Tax Return of an Estate— Form 1041 1042, Nonresident alien beneficiary. Free tax filing 2012 online 1310, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Free tax filing 2012 online 4810, Form 4810. Free tax filing 2012 online 56, Notice of fiduciary relationship. Free tax filing 2012 online 6251, Form 6251. Free tax filing 2012 online 706, Estate and Gift Taxes SS–4, Identification number. Free tax filing 2012 online Free tax services, Free help with your tax return. Free tax filing 2012 online Funeral expenses, Funeral expenses. Free tax filing 2012 online G Gift, property, Gifts, Insurance, and Inheritances H Help (see Tax help) I Identification number, application, Identification number. Free tax filing 2012 online Income Community, Community Income Distributable net income, Distributable net income. Free tax filing 2012 online Distributed currently, Income That Must Be Distributed Currently Interest and dividend, Interest and Dividend Income (Forms 1099) Partnership, final return, Partnership Income S corporation, S Corporation Income Self-employment, Self-Employment Income Income in respect of decedent, Income in Respect of a Decedent, Inherited IRAs. Free tax filing 2012 online Income tax return of an estate Credits, tax, and payments, Credits, Tax, and Payments Exemption and deductions, Exemption and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Name, address, and signature, Name, Address, and Signature When and where to file, When and Where To File Inherited IRAs, Inherited IRAs. Free tax filing 2012 online Inherited property, Gifts, Insurance, and Inheritances Installment obligations, Installment obligations. Free tax filing 2012 online , Installment obligations. Free tax filing 2012 online Insurance, Insurance J Joint return Revoked by personal representative, Personal representative may revoke joint return election. Free tax filing 2012 online Who can file, Joint Return L Losses Deduction on final return, Deduction for Losses Estate's tax return, Losses M Military or terrorist actions Claim for credit or refund, Claim for Credit or Refund Defined, Military or terrorist action defined. Free tax filing 2012 online Tax forgiveness, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts N Notice of fiduciary relationship Form 56, Notice of fiduciary relationship. Free tax filing 2012 online P Partnership income, Partnership Income, Partnership income. Free tax filing 2012 online Penalty Information returns, Penalty. Free tax filing 2012 online Substantial valuation misstatement, Valuation misstatements. Free tax filing 2012 online Personal representative Defined, Personal Representative Duties, Duties Fees received, Fees Received by Personal Representatives Penalty, Penalty. Free tax filing 2012 online , Penalty. Free tax filing 2012 online Prompt assessment, request, Request for prompt assessment (charge) of tax. Free tax filing 2012 online Public safety officers, death benefits, Death benefits. Free tax filing 2012 online Publications (see Tax help) R Refund File for decedent, Refund Military or terrorist action deaths, Claim for Credit or Refund Release from liability, Request for discharge from personal liability for tax. Free tax filing 2012 online Return Decedent's final, Final Income Tax Return for Decedent—Form 1040 Estate's income tax, Income Tax Return of an Estate— Form 1041 Information, Information Returns Roth IRA, Roth IRAs. Free tax filing 2012 online S Separate shares rule, Separate shares rule. Free tax filing 2012 online Suggestions, Comments and suggestions. Free tax filing 2012 online Survivors Income, Other Items of Income Tax benefits, Tax Benefits for Survivors T Tax Alternative minimum Estate, Alternative minimum tax (AMT). Free tax filing 2012 online Individuals, Alternative minimum tax (AMT). Free tax filing 2012 online Benefits, survivors, Tax Benefits for Survivors Estimated, estate, Estimated tax. Free tax filing 2012 online , Transfer of Credit for Estimated Tax Payments Payments, final return, Payments of Tax Refund of income (claim), Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. Free tax filing 2012 online Self-employment, Self-employment tax. Free tax filing 2012 online Transfer of credit, Transfer of Credit for Estimated Tax Payments Tax help, How To Get Tax Help Terrorist action, tax relief, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Terrorist victim, Specified Terrorist Victim TTY/TDD information, How To Get Tax Help V Valuation method Inherited property, Basis of Inherited Property Special-use, Special-use valuation. Free tax filing 2012 online Victims of terrorist attacks, Specified Terrorist Victim W Widows and widowers, tax benefits, Qualifying widows and widowers. Free tax filing 2012 online Prev  Up     Home   More Online Publications