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How To File Your 2012 Tax Return

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How To File Your 2012 Tax Return

How to file your 2012 tax return 1. How to file your 2012 tax return   2013 Filing Requirements Table of Contents General RequirementsSelf-employed persons. How to file your 2012 tax return Decedents If income tax was withheld from your pay, or if you qualify for the earned income credit, the additional child tax credit, the health coverage tax credit, or the American opportunity credit, you should file a return to get a refund even if you are not otherwise required to file a return. How to file your 2012 tax return Do not file a federal income tax return if you do not meet the filing requirements and are not due a refund. How to file your 2012 tax return If you need assistance to determine if you need to file a federal income tax return for 2013, go to IRS. How to file your 2012 tax return gov and use the Interactive Tax Assistant (ITA). How to file your 2012 tax return You can find the ITA by going to IRS. How to file your 2012 tax return gov and entering “interactive tax assistant” in the search box. How to file your 2012 tax return Open the ITA and click on Do I Need to File a Tax Return under Topics by Category. How to file your 2012 tax return General Requirements If you are a U. How to file your 2012 tax return S. How to file your 2012 tax return citizen or resident alien, you must file a return if your gross income for the year was at least the amount shown on the appropriate line in Table 1-1. How to file your 2012 tax return For other filing requirements, see your tax return instructions or Publication 501, Exemptions, Standard Deduction, and Filing Information. How to file your 2012 tax return If you were a nonresident alien at any time during the year, the filing requirements that apply to you may be different from those that apply to U. How to file your 2012 tax return S. How to file your 2012 tax return citizens. How to file your 2012 tax return See Publication 519, U. How to file your 2012 tax return S. How to file your 2012 tax return Tax Guide for Aliens. How to file your 2012 tax return Table 1-1. How to file your 2012 tax return 2013 Filing Requirements Chart for Most Taxpayers Note. How to file your 2012 tax return You must file a return if your gross income was at least the amount shown in the last column. How to file your 2012 tax return IF your filing status is. How to file your 2012 tax return . How to file your 2012 tax return . How to file your 2012 tax return AND at the end of 2013 you were*. How to file your 2012 tax return . How to file your 2012 tax return . How to file your 2012 tax return THEN file a return if your gross income** was at least. How to file your 2012 tax return . How to file your 2012 tax return . How to file your 2012 tax return Single under 65 $10,000 65 or older $11,500 Head of household under 65 $12,850 65 or older $14,350 Married filing jointly*** under 65 (both spouses) $20,000 65 or older (one spouse) $21,200 65 or older (both spouses) $22,400 Married filing separately any age $3,900 Qualifying widow(er)  with dependent child under 65 $16,100 65 or older $17,300 * If you were born before January 2, 1949, you are considered to be 65 or older at the end of 2013. How to file your 2012 tax return ** Gross income means all income you receive in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). How to file your 2012 tax return It also includes gains, but not losses, reported on Form 8949 or Schedule D. How to file your 2012 tax return Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. How to file your 2012 tax return But in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. How to file your 2012 tax return Do not include any social security benefits unless (a) you are married filing separately and you lived with your spouse at any time in 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How to file your 2012 tax return If (a) or (b) applies, see the Instructions for Form 1040 or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the taxable part of social security benefits you must include in gross income. How to file your 2012 tax return *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. How to file your 2012 tax return Gross income. How to file your 2012 tax return   Gross income is all income you receive in the form of money, goods, property, and services that is not exempt from tax. How to file your 2012 tax return If you are married and live with your spouse in a community property state, half of any income defined by state law as community income may be considered yours. How to file your 2012 tax return The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. How to file your 2012 tax return A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. How to file your 2012 tax return For more information about community property, see Publication 555, Community Property. How to file your 2012 tax return   For more information on what to include in gross income, see chapter 2. How to file your 2012 tax return Self-employed persons. How to file your 2012 tax return    If you are self-employed in a business that provides services (where the production, purchase, or sale of merchandise is not an income-producing factor), gross income from that business is the gross receipts. How to file your 2012 tax return   If you are self-employed in a business involving manufacturing, merchandising, or mining, gross income from that business is the total sales minus the cost of goods sold. How to file your 2012 tax return Then, to this figure, you add any income from investments and from incidental or outside operations or sources. How to file your 2012 tax return See Publication 334, Tax Guide for Small Business, for more information. How to file your 2012 tax return Dependents. How to file your 2012 tax return   If you could be claimed as a dependent by another taxpayer (that is, you meet the dependency tests in Publication 501), special filing requirements apply. How to file your 2012 tax return See Publication 501. How to file your 2012 tax return Decedents A personal representative of a decedent's estate can be an executor, administrator, or anyone who is in charge of the decedent's property. How to file your 2012 tax return If you are acting as the personal representative of a person who died during the year, you may have to file a final return for that decedent. How to file your 2012 tax return You also have other duties, such as notifying the IRS that you are acting as the personal representative. How to file your 2012 tax return Form 56, Notice Concerning Fiduciary Relationship, is available for this purpose. How to file your 2012 tax return When you file a return for the decedent, either as the personal representative or as the surviving spouse, you should write “DECEASED,” the decedent's name, and the date of death across the top of the tax return. How to file your 2012 tax return If no personal representative has been appointed by the due date for filing the return, the surviving spouse (on a joint return) should sign the return and write in the signature area “Filing as surviving spouse. How to file your 2012 tax return ” For more information, see Publication 559, Survivors, Executors, and Administrators. How to file your 2012 tax return Surviving spouse. How to file your 2012 tax return   If you are the surviving spouse, the year your spouse died is the last year for which you can file a joint return with that spouse. How to file your 2012 tax return After that, if you do not remarry, you must file as a qualifying widow(er) with dependent child, head of household, or single. How to file your 2012 tax return For more information about each of these filing statuses, see Publication 501. How to file your 2012 tax return   If you remarry before the end of the year in which your spouse died, a final joint return with the deceased spouse cannot be filed. How to file your 2012 tax return You can, however, file a joint return with your new spouse. How to file your 2012 tax return In that case, the filing status of your deceased spouse for his or her final return is married filing separately. How to file your 2012 tax return The level of income that requires you to file an income tax return changes when your filing status changes (see Table 1-1). How to file your 2012 tax return Even if you and your deceased spouse were not required to file a return for several years, you may have to file a return for tax years after the year of death. How to file your 2012 tax return For example, if your filing status changes from filing jointly in 2012 to single in 2013 because of the death of your spouse, and your gross income is $17,500 for both years, you must file a return for 2013 even though you did not have to file a return for 2012. How to file your 2012 tax return Prev  Up  Next   Home   More Online Publications
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Understanding Your CP232D Notice

We denied your request to extend the time to file Form 5330 because your Form 5558, Application for Extension of Time To File Certain Employee Plan Returns, didn’t state a reason why you need the extension.


What you need to do

  • File Form 5330 or a correct Form 5558 by the due date of the Form 5330. If Form 5330 is filed after the due date of the return (including any extensions), the return will be considered late and subject to late filing penalties.

You may want to


Answers to Common Questions

Q. Where can I go for more information about Employee Benefit Plans?

A. For more information on Employee Benefit Plans, see Retirement Plans Community.

Q. Can I get help over the phone?

A. If you have questions and/or need help, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

 


Tips for next year

  • Be sure to sign and mail your Form 5558 with a reason you need an extension on or before the due date of your return.
  • Review the Form 5558 resources at Form 5500 Corner.

 

Page Last Reviewed or Updated: 27-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 Your 2012 Tax Return

How to file your 2012 tax return Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. How to file your 2012 tax return Tax questions. How to file your 2012 tax return Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. How to file your 2012 tax return  Section C of Form 4684 is new for 2013. How to file your 2012 tax return You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. How to file your 2012 tax return Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. How to file your 2012 tax return You do not need to complete Appendix A. How to file your 2012 tax return For details, see Losses from Ponzi-type investment schemes , later. How to file your 2012 tax return Reminders Future developments. How to file your 2012 tax return   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. How to file your 2012 tax return irs. How to file your 2012 tax return gov/pub547. How to file your 2012 tax return Photographs of missing children. How to file your 2012 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file your 2012 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file your 2012 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file your 2012 tax return Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. How to file your 2012 tax return A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. How to file your 2012 tax return A theft occurs when someone steals your property. How to file your 2012 tax return A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. How to file your 2012 tax return This publication discusses the following topics. How to file your 2012 tax return Definitions of a casualty, theft, and loss on deposits. How to file your 2012 tax return How to figure the amount of your gain or loss. How to file your 2012 tax return How to treat insurance and other reimbursements you receive. How to file your 2012 tax return The deduction limits. How to file your 2012 tax return When and how to report a casualty or theft. How to file your 2012 tax return The special rules for disaster area losses. How to file your 2012 tax return Forms to file. How to file your 2012 tax return   Generally, when you have a casualty or theft, you have to file Form 4684. How to file your 2012 tax return You may also have to file one or more of the following forms. How to file your 2012 tax return Schedule A (Form 1040). How to file your 2012 tax return Form 1040NR, Schedule A (for nonresident aliens). How to file your 2012 tax return Schedule D. How to file your 2012 tax return Form 4797. How to file your 2012 tax return For details on which form to use, see How To Report Gains and Losses , later. How to file your 2012 tax return Condemnations. How to file your 2012 tax return   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. How to file your 2012 tax return Workbooks for casualties and thefts. How to file your 2012 tax return   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. How to file your 2012 tax return It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. How to file your 2012 tax return   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. How to file your 2012 tax return Comments and suggestions. How to file your 2012 tax return   We welcome your comments about this publication and your suggestions for future editions. How to file your 2012 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file your 2012 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file your 2012 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file your 2012 tax return   You can send your comments from www. How to file your 2012 tax return irs. How to file your 2012 tax return gov/formspubs/. How to file your 2012 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. How to file your 2012 tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file your 2012 tax return Ordering forms and publications. How to file your 2012 tax return   Visit www. How to file your 2012 tax return irs. How to file your 2012 tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file your 2012 tax return Internal Revenue Service 1201 N. How to file your 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file your 2012 tax return   If you have a tax question, check the information available on IRS. How to file your 2012 tax return gov or call 1-800-829-1040. How to file your 2012 tax return We cannot answer tax questions sent to either of the above addresses. How to file your 2012 tax return Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. How to file your 2012 tax return Prev  Up  Next   Home   More Online Publications