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How To File 2012 Taxes

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How To File 2012 Taxes

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Understanding Your CP123 Notice

We made changes to your excise tax return because we believe there was a miscalculation. As a result of these changes, you have a balance due of less than $1.


What you need to do

  • Read the notice carefully.
  • Compare the figures on the notice with your railroad retirement tax return.
  • Contact us within 30 days of the date of your notice if you disagree with the changes we made.
  • Correct the copy of your railroad retirement tax return that you kept for your records if you agree with our changes.
  • You don’t have to pay if you owe less than $1.

You may want to

  • Download copies of the following materials (if they weren’t included with your notice).
  • Call 1-800-829-FORM to have forms and publications mailed to you.

 


Answers to Common Questions

Q. How can I find out what caused my tax return to change?

A. You can contact us at the number listed on your notice for specific information about your tax return.

Q. What should I do if I disagree with the changes you made?

A. If you disagree, contact us at the toll-free number listed on the top right corner of your notice or respond in writing within 30 days of the date of the notice. If your response provides additional information that justifies a reversal of the change, we’ll reverse the change we made to your account. If you agree with the change, update your records. No further action is required.

 


Tips for next year

Review your return for accuracy before mailing it to us.

Page Last Reviewed or Updated: 23-Jan-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The How To File 2012 Taxes

How to file 2012 taxes Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. How to file 2012 taxes , Students, teachers, and researchers. How to file 2012 taxes A Accuracy-related penalties, Accuracy-related penalty. How to file 2012 taxes Additional Medicare Tax, Additional Medicare Tax. How to file 2012 taxes , Additional Medicare Tax. How to file 2012 taxes Adoption credit Dual-status alien, Adoption credit. How to file 2012 taxes Nonresident alien, Adoption credit. How to file 2012 taxes Resident alien, Adoption credit. How to file 2012 taxes Agricultural workers, Agricultural workers. How to file 2012 taxes , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. How to file 2012 taxes Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. How to file 2012 taxes S. How to file 2012 taxes possessions. How to file 2012 taxes , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. How to file 2012 taxes Source rule, Pensions and Annuities Asset-use test, Asset-use test. How to file 2012 taxes Assistance (see Tax help) Athletes, professional, Professional athletes. How to file 2012 taxes Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. How to file 2012 taxes Beneficiary of estate or trust, Beneficiary of an estate or trust. How to file 2012 taxes Business expenses, ordinary and necessary, Ordinary and necessary business expenses. How to file 2012 taxes Business operations, Business operations. How to file 2012 taxes Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. How to file 2012 taxes S. How to file 2012 taxes , Trade or Business in the United States Business-activities test, Business-activities test. How to file 2012 taxes C Canada Commuters, Regular commuters from Canada or Mexico. How to file 2012 taxes Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). How to file 2012 taxes Residents of, Residents of Mexico or Canada or U. How to file 2012 taxes S. How to file 2012 taxes nationals. How to file 2012 taxes Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. How to file 2012 taxes Withholding tax, U. How to file 2012 taxes S. How to file 2012 taxes nationals or residents of Canada, Mexico, or South Korea. How to file 2012 taxes Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. How to file 2012 taxes Central withholding agreements, Central withholding agreements. How to file 2012 taxes Charitable contributions, Charitable contributions. How to file 2012 taxes Child and dependent care credit Dual-status alien, Child and dependent care credit. How to file 2012 taxes Nonresident alien, Child and dependent care credit. How to file 2012 taxes Resident alien, Child and dependent care credit. How to file 2012 taxes Child tax credit Resident alien, Child tax credit. How to file 2012 taxes , Child tax credit. How to file 2012 taxes , Child tax credit. How to file 2012 taxes Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. How to file 2012 taxes Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. How to file 2012 taxes Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. How to file 2012 taxes Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. How to file 2012 taxes Resident alien, Credit for the elderly or the disabled. How to file 2012 taxes Credits against tax Child and dependent care credit, Child and dependent care credit. How to file 2012 taxes , Child and dependent care credit. How to file 2012 taxes Child tax credit, Child tax credit. How to file 2012 taxes , Child tax credit. How to file 2012 taxes , Child tax credit. How to file 2012 taxes Credit for the elderly or the disabled, 6) Tax credits. How to file 2012 taxes Dual-status alien, Credits Earned income credit, Earned income credit. How to file 2012 taxes , 6) Tax credits. How to file 2012 taxes Education credits, Education credits. How to file 2012 taxes , Education credits. How to file 2012 taxes , 6) Tax credits. How to file 2012 taxes Excess social security tax withheld, Excess social security tax withheld. How to file 2012 taxes Foreign tax credit, Foreign tax credit. How to file 2012 taxes , Foreign tax credit. How to file 2012 taxes Hope credit, Education credits. How to file 2012 taxes , Education credits. How to file 2012 taxes Lifetime learning credit, Education credits. How to file 2012 taxes , Education credits. How to file 2012 taxes Retirement savings contributions, Retirement savings contributions credit. How to file 2012 taxes , Retirement savings contributions credit. How to file 2012 taxes , Retirement savings contributions credit. How to file 2012 taxes Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. How to file 2012 taxes Tax withheld at source, Tax withheld at the source. How to file 2012 taxes Tax withheld on partnership income, Tax withheld on partnership income. How to file 2012 taxes Withholding from wages, Withholding from wages. How to file 2012 taxes Crew members Alien status, Crew members. How to file 2012 taxes Compensation, Crew members. How to file 2012 taxes Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. How to file 2012 taxes Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. How to file 2012 taxes Depreciable property, Depreciable property. How to file 2012 taxes Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. How to file 2012 taxes Dividends, U. How to file 2012 taxes S. How to file 2012 taxes source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. How to file 2012 taxes Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. How to file 2012 taxes Earned income credit, 6) Tax credits. How to file 2012 taxes Education credit, 6) Tax credits. How to file 2012 taxes Exemptions, 2) Exemptions. How to file 2012 taxes Foreign tax credit, Foreign tax credit. How to file 2012 taxes Forms to file, Forms To File Head of household. How to file 2012 taxes , 3) Head of household. How to file 2012 taxes Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. How to file 2012 taxes Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. How to file 2012 taxes Tax rates, 5) Tax rates. How to file 2012 taxes When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. How to file 2012 taxes Nonresident alien, Earned income credit. How to file 2012 taxes Resident alien, Earned income credit. How to file 2012 taxes Education credits Dual-status alien, 6) Tax credits. How to file 2012 taxes Nonresident alien, Education credits. How to file 2012 taxes Resident alien, Education credits. How to file 2012 taxes Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. How to file 2012 taxes Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. How to file 2012 taxes Employees of international organizations, Employees of international organizations. How to file 2012 taxes Employees, household, Household employees. How to file 2012 taxes Employees, withholding exemption under tax treaty, Employees and independent contractors. How to file 2012 taxes Employer identification number, Employer identification number (EIN). How to file 2012 taxes Estate, beneficiary, Beneficiary of an estate or trust. How to file 2012 taxes Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. How to file 2012 taxes Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. How to file 2012 taxes Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. How to file 2012 taxes Compensation from a foreign employer, Students and exchange visitors. How to file 2012 taxes Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. How to file 2012 taxes Treaty income, Income affected by treaties. How to file 2012 taxes , Treaty Income Exempt individual, Exempt individual. How to file 2012 taxes Exemption from withholding Employees, Employees and independent contractors. How to file 2012 taxes Independent contractors, Employees and independent contractors. How to file 2012 taxes Students, teachers, and researchers, Students, teachers, and researchers. How to file 2012 taxes Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. How to file 2012 taxes Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. How to file 2012 taxes S. How to file 2012 taxes nationals. How to file 2012 taxes Residents of South Korea, Residents of South Korea. How to file 2012 taxes U. How to file 2012 taxes S. How to file 2012 taxes nationals, Residents of Mexico or Canada or U. How to file 2012 taxes S. How to file 2012 taxes nationals. How to file 2012 taxes Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. How to file 2012 taxes Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. How to file 2012 taxes Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. How to file 2012 taxes Nonresident alien, Figuring Your Tax U. How to file 2012 taxes S. How to file 2012 taxes Virgin Islands, Aliens from the U. How to file 2012 taxes S. How to file 2012 taxes Virgin Islands. How to file 2012 taxes Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. How to file 2012 taxes Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. How to file 2012 taxes , Foreign employer. How to file 2012 taxes Foreign government employees Alien status, Foreign government-related individuals. How to file 2012 taxes Exempt from U. How to file 2012 taxes S. How to file 2012 taxes tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. How to file 2012 taxes S. How to file 2012 taxes tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. How to file 2012 taxes Foreign tax credit Dual-status alien, Foreign tax credit. How to file 2012 taxes Nonresident alien, Foreign tax credit. How to file 2012 taxes Resident alien, Foreign tax credit. How to file 2012 taxes Forms, Form 8843. How to file 2012 taxes 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. How to file 2012 taxes , Foreign tax credit. How to file 2012 taxes , Foreign tax credit. How to file 2012 taxes 2063, Form 2063 2106, Deductible travel expenses. How to file 2012 taxes 2210, Penalty for failure to pay estimated income tax. How to file 2012 taxes 3903, Moving expenses. How to file 2012 taxes 4563, Residents of American Samoa. How to file 2012 taxes 4790 (see FinCEN 105) 6251, Alternative minimum tax. How to file 2012 taxes 8233, Employees and independent contractors. How to file 2012 taxes 8275, Disclosure statement. How to file 2012 taxes 8288, Credit for tax withheld. How to file 2012 taxes 8288-A, Credit for tax withheld. How to file 2012 taxes 8288-B, Withholding certificates. How to file 2012 taxes 8801, Credit for prior year minimum tax. How to file 2012 taxes 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. How to file 2012 taxes 8843, Form 8843. How to file 2012 taxes 8854, Reporting requirements. How to file 2012 taxes FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. How to file 2012 taxes W-7, Individual taxpayer identification number (ITIN). How to file 2012 taxes W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. How to file 2012 taxes G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. How to file 2012 taxes Resident alien, Head of household. How to file 2012 taxes Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. How to file 2012 taxes I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. How to file 2012 taxes Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. How to file 2012 taxes Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. How to file 2012 taxes S. How to file 2012 taxes sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. How to file 2012 taxes Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. How to file 2012 taxes Exemptions for spouse and dependents, Students and business apprentices from India. How to file 2012 taxes Standard deduction, Students and business apprentices from India. How to file 2012 taxes Withholding allowances, Students and business apprentices from India. How to file 2012 taxes Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). How to file 2012 taxes Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). How to file 2012 taxes Intangible property, Intangible property. How to file 2012 taxes Interest Portfolio, Portfolio interest. How to file 2012 taxes , Interest that does not qualify as portfolio interest. How to file 2012 taxes Interest income Contingent, Contingent interest. How to file 2012 taxes Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. How to file 2012 taxes Exempt from U. How to file 2012 taxes S. How to file 2012 taxes tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. How to file 2012 taxes Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. How to file 2012 taxes K Korea, South Exemptions, Residents of South Korea. How to file 2012 taxes , Exemptions Married filing separately, Married nonresident alien. How to file 2012 taxes Qualifying widow filing status, Qualifying widow(er). How to file 2012 taxes Withholding tax, U. How to file 2012 taxes S. How to file 2012 taxes nationals or residents of Canada, Mexico, or South Korea. How to file 2012 taxes L Last year of residency, Last Year of Residency Long-term U. How to file 2012 taxes S. How to file 2012 taxes resident Defined, Long-term resident defined. How to file 2012 taxes Expatriation tax, Long-term resident defined. How to file 2012 taxes Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. How to file 2012 taxes Of nonresident aliens, Losses. How to file 2012 taxes Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. How to file 2012 taxes Resident alien, Married filing jointly. How to file 2012 taxes Medical condition, Medical condition. How to file 2012 taxes Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. How to file 2012 taxes Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). How to file 2012 taxes Residents of, Residents of Mexico or Canada or U. How to file 2012 taxes S. How to file 2012 taxes nationals. How to file 2012 taxes Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. How to file 2012 taxes Withholding tax, U. How to file 2012 taxes S. How to file 2012 taxes nationals or residents of Canada, Mexico, or South Korea. How to file 2012 taxes Miscellaneous deductions, Job expenses and other miscellaneous deductions. How to file 2012 taxes Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. How to file 2012 taxes Multi-level marketing, Multi-level marketing. How to file 2012 taxes , Multi-level marketing. How to file 2012 taxes Municipal bonds, State and local government obligations. How to file 2012 taxes N National of the United States, Qualifying widow(er). How to file 2012 taxes , 5) Tax rates. How to file 2012 taxes , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. How to file 2012 taxes Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. How to file 2012 taxes Business expenses, Ordinary and necessary business expenses. How to file 2012 taxes Casualty and theft losses, Casualty and theft losses. How to file 2012 taxes Charitable contributions, Charitable contributions. How to file 2012 taxes Child care credit, Child and dependent care credit. How to file 2012 taxes Credit for excess social security tax withheld, Excess social security tax withheld. How to file 2012 taxes Credit for income tax withheld, Withholding from wages. How to file 2012 taxes Credit for prior year minimum tax, Credit for prior year minimum tax. How to file 2012 taxes Defined, Nonresident Aliens Earned income credit, Earned income credit. How to file 2012 taxes Education credits, Education credits. How to file 2012 taxes Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. How to file 2012 taxes Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. How to file 2012 taxes How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). How to file 2012 taxes Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. How to file 2012 taxes Losses, Losses. How to file 2012 taxes Married filing jointly, Married nonresident alien. How to file 2012 taxes Miscellaneous deductions, Job expenses and other miscellaneous deductions. How to file 2012 taxes Moving expenses, Moving expenses. How to file 2012 taxes Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). How to file 2012 taxes Standard deduction, Standard deduction. How to file 2012 taxes State and local income taxes, State and local income taxes. How to file 2012 taxes Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. How to file 2012 taxes Tax withheld at source, Tax withheld at the source. How to file 2012 taxes Travel expenses, Travel expenses. How to file 2012 taxes Withholding from partnership income, Tax withheld on partnership income. How to file 2012 taxes Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. How to file 2012 taxes Registered, Obligations in registered form. How to file 2012 taxes Original issue discount, Original issue discount (OID). How to file 2012 taxes P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. How to file 2012 taxes Payment against U. How to file 2012 taxes S. How to file 2012 taxes tax, Payments Tax withheld at the source, Tax withheld at the source. How to file 2012 taxes Withholding from wages, Tax Withheld Penalties, Penalties. How to file 2012 taxes , Penalties Accuracy-related, Accuracy-related penalty. How to file 2012 taxes Failure to file, Filing late. How to file 2012 taxes Failure to pay, Paying tax late. How to file 2012 taxes Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. How to file 2012 taxes Fraud, Fraud. How to file 2012 taxes Frivolous tax submission, Frivolous tax submission. How to file 2012 taxes Negligence, Negligence or disregard. How to file 2012 taxes Substantial understatement of income tax, Substantial understatement of income tax. How to file 2012 taxes Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. How to file 2012 taxes Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. How to file 2012 taxes Pensions, Pensions. How to file 2012 taxes Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. How to file 2012 taxes Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. How to file 2012 taxes S. How to file 2012 taxes business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. How to file 2012 taxes , Interest that does not qualify as portfolio interest. How to file 2012 taxes Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. How to file 2012 taxes Property Depreciable, Depreciable property. How to file 2012 taxes Intangible, Intangible property. How to file 2012 taxes Inventory, Inventory property. How to file 2012 taxes Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. How to file 2012 taxes Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. How to file 2012 taxes S. How to file 2012 taxes possessions. How to file 2012 taxes , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. How to file 2012 taxes Q Qualified investment entity Distributions paid by, Qualified investment entities. How to file 2012 taxes R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. How to file 2012 taxes Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. How to file 2012 taxes Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. How to file 2012 taxes S. How to file 2012 taxes real property interest, U. How to file 2012 taxes S. How to file 2012 taxes real property interest. How to file 2012 taxes Real property income, Real property income. How to file 2012 taxes Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. How to file 2012 taxes Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. How to file 2012 taxes , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. How to file 2012 taxes Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. How to file 2012 taxes , Child tax credit. How to file 2012 taxes , Child tax credit. How to file 2012 taxes Defined, Resident Aliens Education credits, Education credits. How to file 2012 taxes Head of household, Head of household. How to file 2012 taxes Married filing jointly, Married filing jointly. How to file 2012 taxes Qualifying widow(er), Qualifying widow(er). How to file 2012 taxes Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. How to file 2012 taxes Nonresident alien, Retirement savings contributions credit. How to file 2012 taxes Resident alien, Retirement savings contributions credit. How to file 2012 taxes Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. How to file 2012 taxes Where to get, Where to get a sailing or departure permit. How to file 2012 taxes Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. How to file 2012 taxes Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. How to file 2012 taxes Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. How to file 2012 taxes Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). How to file 2012 taxes Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. How to file 2012 taxes Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. How to file 2012 taxes Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. How to file 2012 taxes State and local income taxes, State and local income taxes. How to file 2012 taxes Stocks, trading in, Trading in stocks, securities, and commodities. How to file 2012 taxes Student loan interest expense, Student loan interest expense. How to file 2012 taxes Students Alien status, Students. How to file 2012 taxes Engaged in U. How to file 2012 taxes S. How to file 2012 taxes business, Students and trainees. How to file 2012 taxes Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. How to file 2012 taxes Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. How to file 2012 taxes , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. How to file 2012 taxes , Students and business apprentices from India. How to file 2012 taxes , Students and business apprentices from India. How to file 2012 taxes , Students and business apprentices from India. 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