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How To Get 2012 Tax Forms

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How To Get 2012 Tax Forms

How to get 2012 tax forms 32. How to get 2012 tax forms   Child and Dependent Care Credit Table of Contents Reminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. How to get 2012 tax forms Employment Taxes for Household Employers Reminders Taxpayer identification number needed for each qualifying person. How to get 2012 tax forms  You must include on line 2 of Form 2441 the name and taxpayer identification number (generally the social security number) of each qualifying person. How to get 2012 tax forms See Taxpayer identification number under Qualifying Person Test, later. How to get 2012 tax forms You may have to pay employment taxes. How to get 2012 tax forms  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. How to get 2012 tax forms Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. How to get 2012 tax forms See Employment Taxes for Household Employers , later. How to get 2012 tax forms Introduction This chapter discusses the credit for child and dependent care expenses and covers the following topics. How to get 2012 tax forms Tests you must meet to claim the credit. How to get 2012 tax forms How to figure the credit. How to get 2012 tax forms How to claim the credit. How to get 2012 tax forms Employment taxes you may have to pay as a household employer. How to get 2012 tax forms You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. How to get 2012 tax forms The credit can be up to 35% of your expenses. How to get 2012 tax forms To qualify, you must pay these expenses so you can work or look for work. How to get 2012 tax forms This credit should not be confused with the child tax credit discussed in chapter 34. How to get 2012 tax forms Dependent care benefits. How to get 2012 tax forms   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. How to get 2012 tax forms You must complete Form 2441, Part III, before you can figure the amount of your credit. How to get 2012 tax forms See Dependent Care Benefits under How To Figure the Credit, later. How to get 2012 tax forms Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-7 Application for IRS Individual Taxpayer Identification Number W-10 Dependent Care Provider's Identification and Certification Tests To Claim the Credit To be able to claim the credit for child and dependent care expenses, you must file Form 1040 or Form 1040A, not Form 1040EZ, and meet all the following tests. How to get 2012 tax forms The care must be for one or more qualifying persons who are identified on Form 2441. How to get 2012 tax forms (See Qualifying Person Test . How to get 2012 tax forms ) You (and your spouse if filing jointly) must have earned income during the year. How to get 2012 tax forms (However, see Rule for student-spouse or spouse not able to care for self under Earned Income Test, later. How to get 2012 tax forms ) You must pay child and dependent care expenses so you (and your spouse if filing jointly) can work or look for work. How to get 2012 tax forms (See Work-Related Expense Test , later. How to get 2012 tax forms ) You must make payments for child and dependent care to someone you (and your spouse) cannot claim as a dependent. How to get 2012 tax forms If you make payments to your child, he or she cannot be your dependent and must be age 19 or older by the end of the year. How to get 2012 tax forms You cannot make payments to: Your spouse, or The parent of your qualifying person if your qualifying person is your child and under age 13. How to get 2012 tax forms (See Payments to Relatives or Dependents under Work-Related Expense Test, later. How to get 2012 tax forms ) Your filing status may be single, head of household, or qualifying widow(er) with dependent child. How to get 2012 tax forms If you are married, you must file a joint return, unless an exception applies to you. How to get 2012 tax forms (See Joint Return Test , later. How to get 2012 tax forms ) You must identify the care provider on your tax return. How to get 2012 tax forms (See Provider Identification Test , later. How to get 2012 tax forms ) If you exclude or deduct dependent care benefits provided by a dependent care benefits plan, the total amount you exclude or deduct must be less than the dollar limit for qualifying expenses (generally, $3,000 if one qualifying person was cared for or $6,000 if two or more qualifying persons were cared for). How to get 2012 tax forms (If two or more qualifying persons were cared for, the amount you exclude or deduct will always be less than the dollar limit, since the total amount you can exclude or deduct is limited to $5,000. How to get 2012 tax forms See Reduced Dollar Limit under How To Figure the Credit, later. How to get 2012 tax forms ) These tests are presented in Figure 32-A and are also explained in detail in this chapter. How to get 2012 tax forms Figure 32-A. How to get 2012 tax forms Can You Claim the Credit? Please click here for the text description of the image. How to get 2012 tax forms Figure 32-A Can You Claim the Credit? Qualifying Person Test Your child and dependent care expenses must be for the care of one or more qualifying persons. How to get 2012 tax forms A qualifying person is: Your qualifying child who is your dependent and who was under age 13 when the care was provided (but see Child of divorced or separated parents or parents living apart, later), Your spouse who was not physically or mentally able to care for himself or herself and lived with you for more than half the year, or A person who was not physically or mentally able to care for himself or herself, lived with you for more than half the year, and either: Was your dependent, or Would have been your dependent except that: He or she received gross income of $3,900 or more, He or she filed a joint return, or You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2013 return. How to get 2012 tax forms Dependent defined. How to get 2012 tax forms   A dependent is a person, other than you or your spouse, for whom you can claim an exemption. How to get 2012 tax forms To be your dependent, a person must be your qualifying child (or your qualifying relative). How to get 2012 tax forms Qualifying child. How to get 2012 tax forms   To be your qualifying child, a child must live with you for more than half the year and meet other requirements. How to get 2012 tax forms More information. How to get 2012 tax forms   For more information about who is a dependent or a qualifying child, see chapter 3. How to get 2012 tax forms Physically or mentally not able to care for oneself. How to get 2012 tax forms   Persons who cannot dress, clean, or feed themselves because of physical or mental problems are considered not able to care for themselves. How to get 2012 tax forms Also, persons who must have constant attention to prevent them from injuring themselves or others are considered not able to care for themselves. How to get 2012 tax forms Person qualifying for part of year. How to get 2012 tax forms   You determine a person's qualifying status each day. How to get 2012 tax forms For example, if the person for whom you pay child and dependent care expenses no longer qualifies on September 16, count only those expenses through September 15. How to get 2012 tax forms Also see Yearly limit under Dollar Limit, later. How to get 2012 tax forms Birth or death of otherwise qualifying person. How to get 2012 tax forms   In determining whether a person is a qualifying person, a person who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the person's home for more than half the time he or she was alive in 2013. How to get 2012 tax forms Taxpayer identification number. How to get 2012 tax forms   You must include on your return the name and taxpayer identification number (generally the social security number) of the qualifying person(s). How to get 2012 tax forms If the correct information is not shown, the credit may be reduced or disallowed. How to get 2012 tax forms Individual taxpayer identification number (ITIN) for aliens. How to get 2012 tax forms   If your qualifying person is a nonresident or resident alien who does not have and cannot get a social security number (SSN), use that person's ITIN. How to get 2012 tax forms The ITIN is entered wherever an SSN is requested on a tax return. How to get 2012 tax forms To apply for an ITIN, see Form W-7. How to get 2012 tax forms   An ITIN is for tax use only. How to get 2012 tax forms It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U. How to get 2012 tax forms S. How to get 2012 tax forms law. How to get 2012 tax forms Adoption taxpayer identification number (ATIN). How to get 2012 tax forms   If your qualifying person is a child who was placed in your home for adoption and for whom you do not have an SSN, you must get an ATIN for the child. How to get 2012 tax forms File Form W-7A, Application for Taxpayer Identification Number for Pending U. How to get 2012 tax forms S. How to get 2012 tax forms Adoptions. How to get 2012 tax forms Child of divorced or separated parents or parents living apart. How to get 2012 tax forms   Even if you cannot claim your child as a dependent, he or she is treated as your qualifying person if: The child was under age 13 or was not physically or mentally able to care for himself or herself, The child received over half of his or her support during the calendar year from one or both parents who are divorced or legally separated under a decree of divorce or separate maintenance, are separated under a written separation agreement, or lived apart at all times during the last 6 months of the calendar year, The child was in the custody of one or both parents for more than half the year, and You were the child's custodial parent. How to get 2012 tax forms   The custodial parent is the parent with whom the child lived for the greater number of nights in 2013. How to get 2012 tax forms If the child was with each parent for an equal number of nights, the custodial parent is the parent with the higher adjusted gross income. How to get 2012 tax forms For details and an exception for a parent who works at night, see Pub. How to get 2012 tax forms 501. How to get 2012 tax forms   The noncustodial parent cannot treat the child as a qualifying person even if that parent is entitled to claim the child as a dependent under the special rules for a child of divorced or separated parents. How to get 2012 tax forms Earned Income Test To claim the credit, you (and your spouse if filing jointly) must have earned income during the year. How to get 2012 tax forms Earned income. How to get 2012 tax forms   Earned income includes wages, salaries, tips, other taxable employee compensation, and net earnings from self-employment. How to get 2012 tax forms A net loss from self-employment reduces earned income. How to get 2012 tax forms Earned income also includes strike benefits and any disability pay you report as wages. How to get 2012 tax forms   Generally, only taxable compensation is included. How to get 2012 tax forms However, you can elect to include nontaxable combat pay in earned income. How to get 2012 tax forms If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. How to get 2012 tax forms (In other words, if one of you makes the election, the other one can also make it but does not have to. How to get 2012 tax forms ) You should figure your credit both ways and make the election if it gives you a greater tax benefit. How to get 2012 tax forms Members of certain religious faiths opposed to social security. How to get 2012 tax forms   Certain income earned by persons who are members of certain religious faiths that are opposed to participation in Social Security Act programs and have an IRS-approved form that exempts certain income from social security and Medicare taxes may not be considered earned income for this purpose. How to get 2012 tax forms See Earned Income Test in Publication 503. How to get 2012 tax forms Not earned income. How to get 2012 tax forms   Earned income does not include: Pensions and annuities, Social security and railroad retirement benefits, Workers' compensation, Interest and dividends, Unemployment compensation, Scholarship or fellowship grants, except for those reported on a Form W-2 and paid to you for teaching or other services, Nontaxable workfare payments, Child support payments received by you, Income of nonresident aliens that is not effectively connected with a U. How to get 2012 tax forms S. How to get 2012 tax forms trade or business, or Any amount received for work while an inmate in a penal institution. How to get 2012 tax forms Rule for student-spouse or spouse not able to care for self. How to get 2012 tax forms   Your spouse is treated as having earned income for any month that he or she is: A full-time student, or Physically or mentally not able to care for himself or herself. How to get 2012 tax forms (Your spouse also must live with you for more than half the year. How to get 2012 tax forms )   If you are filing a joint return, this rule also applies to you. How to get 2012 tax forms You can be treated as having earned income for any month you are a full-time student or not able to care for yourself. How to get 2012 tax forms   Figure the earned income of the nonworking spouse described under (1) or (2) above as explained under Earned Income Limit , later. How to get 2012 tax forms   This rule applies to only one spouse for any one month. How to get 2012 tax forms If, in the same month, both you and your spouse do not work and are either full-time students or not physically or mentally able to care for yourselves, only one of you can be treated as having earned income in that month. How to get 2012 tax forms Full-time student. How to get 2012 tax forms   You are a full-time student if you are enrolled at a school for the number of hours or classes that the school considers full time. How to get 2012 tax forms You must have been a full-time student for some part of each of 5 calendar months during the year. How to get 2012 tax forms (The months need not be consecutive. How to get 2012 tax forms ) School. How to get 2012 tax forms   The term “school” includes high schools, colleges, universities, and technical, trade, and mechanical schools. How to get 2012 tax forms A school does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. How to get 2012 tax forms Work-Related Expense Test Child and dependent care expenses must be work-related to qualify for the credit. How to get 2012 tax forms Expenses are considered work-related only if both of the following are true. How to get 2012 tax forms They allow you (and your spouse if filing jointly) to work or look for work. How to get 2012 tax forms They are for a qualifying person's care. How to get 2012 tax forms Working or Looking for Work To be work-related, your expenses must allow you to work or look for work. How to get 2012 tax forms If you are married, generally both you and your spouse must work or look for work. How to get 2012 tax forms One spouse is treated as working during any month he or she is a full-time student or is not physically or mentally able to care for himself or herself. How to get 2012 tax forms Your work can be for others or in your own business or partnership. How to get 2012 tax forms It can be either full time or part time. How to get 2012 tax forms Work also includes actively looking for work. How to get 2012 tax forms However, if you do not find a job and have no earned income for the year, you cannot take this credit. How to get 2012 tax forms See Earned Income Test , earlier. How to get 2012 tax forms An expense is not considered work-related merely because you had it while you were working. How to get 2012 tax forms The purpose of the expense must be to allow you to work. How to get 2012 tax forms Whether your expenses allow you to work or look for work depends on the facts. How to get 2012 tax forms Example 1. How to get 2012 tax forms The cost of a babysitter while you and your spouse go out to eat is not normally a work-related expense. How to get 2012 tax forms Example 2. How to get 2012 tax forms You work during the day. How to get 2012 tax forms Your spouse works at night and sleeps during the day. How to get 2012 tax forms You pay for care of your 5-year-old child during the hours when you are working and your spouse is sleeping. How to get 2012 tax forms Your expenses are considered work-related. How to get 2012 tax forms Volunteer work. How to get 2012 tax forms    For this purpose, you are not considered to be working if you do unpaid volunteer work or volunteer work for a nominal salary. How to get 2012 tax forms Work for part of year. How to get 2012 tax forms   If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. How to get 2012 tax forms For example, if you work all year and pay care expenses of $250 a month ($3,000 for the year), all the expenses are work-related. How to get 2012 tax forms However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $250 a month, your work-related expenses are limited to $625 (2½ months × $250). How to get 2012 tax forms Temporary absence from work. How to get 2012 tax forms   You do not have to figure your expenses for each day during a short, temporary absence from work, such as for vacation or a minor illness, if you have to pay for care anyway. How to get 2012 tax forms Instead, you can figure your credit including the expenses you paid for the period of absence. How to get 2012 tax forms   An absence of 2 weeks or less is a short, temporary absence. How to get 2012 tax forms An absence of more than 2 weeks may be considered a short, temporary absence, depending on the circumstances. How to get 2012 tax forms Example. How to get 2012 tax forms You pay a nanny to care for your 2-year-old son and 4-year-old daughter so you can work. How to get 2012 tax forms You become ill and miss 4 months of work but receive sick pay. How to get 2012 tax forms You continue to pay the nanny to care for the children while you are ill. How to get 2012 tax forms Your absence is not a short, temporary absence, and your expenses are not considered work-related. How to get 2012 tax forms Part-time work. How to get 2012 tax forms   If you work part-time, you generally must figure your expenses for each day. How to get 2012 tax forms However, if you have to pay for care weekly, monthly, or in another way that includes both days worked and days not worked, you can figure your credit including the expenses you paid for days you did not work. How to get 2012 tax forms Any day when you work at least 1 hour is a day of work. How to get 2012 tax forms Example 1. How to get 2012 tax forms You work 3 days a week. How to get 2012 tax forms While you work, your 6-year-old child attends a dependent care center, which complies with all state and local regulations. How to get 2012 tax forms You can pay the center $150 for any 3 days a week or $250 for 5 days a week. How to get 2012 tax forms Your child attends the center 5 days a week. How to get 2012 tax forms Your work-related expenses are limited to $150 a week. How to get 2012 tax forms Example 2. How to get 2012 tax forms The facts are the same as in Example 1 except the center does not offer a 3-day option. How to get 2012 tax forms The entire $250 weekly fee may be a work-related expense. How to get 2012 tax forms Care of a Qualifying Person To be work-related, your expenses must be to provide care for a qualifying person. How to get 2012 tax forms You do not have to choose the least expensive way of providing care. How to get 2012 tax forms The cost of a paid care provider may be an expense for the care of a qualifying person even if another care provider is available at no cost. How to get 2012 tax forms Expenses are for the care of a qualifying person only if their main purpose is the person's well-being and protection. How to get 2012 tax forms Expenses for household services qualify if part of the services is for the care of qualifying persons. How to get 2012 tax forms See Household services , later. How to get 2012 tax forms Expenses not for care. How to get 2012 tax forms   Expenses for care do not include amounts you pay for food, lodging, clothing, education, and entertainment. How to get 2012 tax forms However, you can include small amounts paid for these items if they are incidental to and cannot be separated from the cost of caring for the qualifying person. How to get 2012 tax forms   Child support payments are not for care and do not qualify for the credit. How to get 2012 tax forms Education. How to get 2012 tax forms   Expenses for a child in nursery school, preschool, or similar programs for children below the level of kindergarten are expenses for care. How to get 2012 tax forms Expenses to attend kindergarten or a higher grade are not expenses for care. How to get 2012 tax forms Do not use these expenses to figure your credit. How to get 2012 tax forms   However, expenses for before- or after-school care of a child in kindergarten or a higher grade may be expenses for care. How to get 2012 tax forms   Summer school and tutoring programs are not for care. How to get 2012 tax forms Example 1. How to get 2012 tax forms You take your 3-year-old child to a nursery school that provides lunch and educational activities as a part of its preschool childcare service. How to get 2012 tax forms The lunch and educational activities are incidental to the childcare, and their cost cannot be separated from the cost of care. How to get 2012 tax forms You can count the total cost when you figure the credit. How to get 2012 tax forms Example 2. How to get 2012 tax forms You place your 10-year-old child in a boarding school so you can work full time. How to get 2012 tax forms Only the part of the boarding school expense that is for the care of your child is a work-related expense. How to get 2012 tax forms You can count that part of the expense in figuring your credit if it can be separated from the cost of education. How to get 2012 tax forms You cannot count any part of the amount you pay the school for your child's education. How to get 2012 tax forms Care outside your home. How to get 2012 tax forms   You can count the cost of care provided outside your home if the care is for your dependent under age 13 or any other qualifying person who regularly spends at least 8 hours each day in your home. How to get 2012 tax forms Dependent care center. How to get 2012 tax forms   You can count care provided outside your home by a dependent care center only if the center complies with all state and local regulations that apply to these centers. How to get 2012 tax forms   A dependent care center is a place that provides care for more than six persons (other than persons who live there) and receives a fee, payment, or grant for providing services for any of those persons, even if the center is not run for profit. How to get 2012 tax forms Camp. How to get 2012 tax forms   The cost of sending your child to an overnight camp is not considered a work-related expense. How to get 2012 tax forms The cost of sending your child to a day camp may be a work-related expense, even if the camp specializes in a particular activity, such as computers or soccer. How to get 2012 tax forms Transportation. How to get 2012 tax forms   If a care provider takes a qualifying person to or from a place where care is provided, that transportation is for the care of the qualifying person. How to get 2012 tax forms This includes transportation by bus, subway, taxi, or private car. How to get 2012 tax forms However, transportation not provided by a care provider is not for the care of a qualifying person. How to get 2012 tax forms Also, if you pay the transportation cost for the care provider to come to your home, that expense is not for care of a qualifying person. How to get 2012 tax forms Fees and deposits. How to get 2012 tax forms   Fees you paid to an agency to get the services of a care provider, deposits you paid to an agency or preschool, application fees, and other indirect expenses are work-related expenses if you have to pay them to get care, even though they are not directly for care. How to get 2012 tax forms However, a forfeited deposit is not for the care of a qualifying person if care is not provided. How to get 2012 tax forms Example 1. How to get 2012 tax forms You paid a fee to an agency to get the services of the nanny who cares for your 2-year-old daughter while you work. How to get 2012 tax forms The fee you paid is a work-related expense. How to get 2012 tax forms Example 2. How to get 2012 tax forms You placed a deposit with a preschool to reserve a place for your 3-year-old child. How to get 2012 tax forms You later sent your child to a different preschool and forfeited the deposit. How to get 2012 tax forms The forfeited deposit is not for care and so is not a work-related expense. How to get 2012 tax forms Household services. How to get 2012 tax forms   Expenses you pay for household services meet the work-related expense test if they are at least partly for the well-being and protection of a qualifying person. How to get 2012 tax forms   Household services are ordinary and usual services done in and around your home that are necessary to run your home. How to get 2012 tax forms They include the services of a housekeeper, maid, or cook. How to get 2012 tax forms However, they do not include the services of a chauffeur, bartender, or gardener. How to get 2012 tax forms See Household Services in Publication 503 for more information. How to get 2012 tax forms   In this chapter, the term housekeeper refers to any household employee whose services include the care of a qualifying person. How to get 2012 tax forms Taxes paid on wages. How to get 2012 tax forms   The taxes you pay on wages for qualifying child and dependent care services are work-related expenses. How to get 2012 tax forms See Employment Taxes for Household Employers , later. How to get 2012 tax forms Payments to Relatives or Dependents You can count work-related payments you make to relatives who are not your dependents, even if they live in your home. How to get 2012 tax forms However, do not count any amounts you pay to: A dependent for whom you (or your spouse if filing jointly) can claim an exemption, Your child who was under age 19 at the end of the year, even if he or she is not your dependent, A person who was your spouse any time during the year, or The parent of your qualifying person if your qualifying person is your child and under age 13. How to get 2012 tax forms Joint Return Test Generally, married couples must file a joint return to take the credit. How to get 2012 tax forms However, if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit. How to get 2012 tax forms Legally separated. How to get 2012 tax forms   You are not considered married if you are legally separated from your spouse under a decree of divorce or separate maintenance. How to get 2012 tax forms You may be eligible to take the credit on your return using head of household filing status. How to get 2012 tax forms Married and living apart. How to get 2012 tax forms   You are not considered married and are eligible to take the credit if all the following apply. How to get 2012 tax forms You file a return apart from your spouse. How to get 2012 tax forms Your home is the home of a qualifying person for more than half the year. How to get 2012 tax forms You pay more than half the cost of keeping up your home for the year. How to get 2012 tax forms Your spouse does not live in your home for the last 6 months of the year. How to get 2012 tax forms Costs of keeping up a home. How to get 2012 tax forms   The costs of keeping up a home normally include property taxes, mortgage interest, rent, utility charges, home repairs, insurance on the home, and food eaten at home. How to get 2012 tax forms   The costs of keeping up a home do not include payments for clothing, education, medical treatment, vacations, life insurance, transportation, or mortgage principal. How to get 2012 tax forms   They also do not include the purchase, permanent improvement, or replacement of property. How to get 2012 tax forms For example, you cannot include the cost of replacing a water heater. How to get 2012 tax forms However, you can include the cost of repairing a water heater. How to get 2012 tax forms Death of spouse. How to get 2012 tax forms   If your spouse died during the year and you do not remarry before the end of the year, you generally must file a joint return to take the credit. How to get 2012 tax forms If you do remarry before the end of the year, the credit can be claimed on your deceased spouse's return. How to get 2012 tax forms Provider Identification Test You must identify all persons or organizations that provide care for your child or dependent. How to get 2012 tax forms Use Form 2441, Part I, to show the information. How to get 2012 tax forms If you do not have any care providers and you are filing Form 2441 only to report taxable income in Part III, enter “none” in line 1, column (a). How to get 2012 tax forms Information needed. How to get 2012 tax forms   To identify the care provider, you must give the provider's: Name, Address, and Taxpayer identification number. How to get 2012 tax forms   If the care provider is an individual, the taxpayer identification number is his or her social security number or individual taxpayer identification number. How to get 2012 tax forms If the care provider is an organization, then it is the employer identification number (EIN). How to get 2012 tax forms   You do not have to show the taxpayer identification number if the care provider is a tax-exempt organization (such as a church or school). How to get 2012 tax forms In this case, enter “Tax-Exempt” in the space where Form 2441 asks for the number. How to get 2012 tax forms   If you cannot provide all of the information or if the information is incorrect, you must be able to show that you used due diligence (discussed later) in trying to furnish the necessary information. How to get 2012 tax forms Getting the information. How to get 2012 tax forms   You can use Form W-10 to request the required information from the care provider. How to get 2012 tax forms If you do not use Form W-10, you can get the information from one of the other sources listed in the instructions for Form W-10 including: A copy of the provider's social security card, A copy of the provider's completed Form W-4 if he or she is your household employee, A copy of the statement furnished by your employer if the provider is your employer's dependent care plan, or A letter or invoice from the provider if it shows the information. How to get 2012 tax forms    You should keep this information with your tax records. How to get 2012 tax forms Do not send Form W-10 (or other document containing this information) to the Internal Revenue Service. How to get 2012 tax forms Due diligence. How to get 2012 tax forms   If the care provider information you give is incorrect or incomplete, your credit may not be allowed. How to get 2012 tax forms However, if you can show that you used due diligence in trying to supply the information, you can still claim the credit. How to get 2012 tax forms   You can show due diligence by getting and keeping the provider's completed Form W-10 or one of the other sources of information just listed. How to get 2012 tax forms Care providers can be penalized if they do not provide this information to you or if they provide incorrect information. How to get 2012 tax forms Provider refusal. How to get 2012 tax forms   If the provider refuses to give you their identifying information, you should report on Form 2441 whatever information you have (such as the name and address). How to get 2012 tax forms Enter “See Attached Statement” in the columns calling for the information you do not have. How to get 2012 tax forms Then attach a statement explaining that you requested the information from the care provider, but the provider did not give you the information. How to get 2012 tax forms Be sure to write your name and social security number on this statement. How to get 2012 tax forms The statement will show that you used due diligence in trying to furnish the necessary information. How to get 2012 tax forms U. How to get 2012 tax forms S. How to get 2012 tax forms citizens and resident aliens living abroad. How to get 2012 tax forms   If you are living abroad, your care provider may not have, and may not be required to get, a U. How to get 2012 tax forms S. How to get 2012 tax forms taxpayer identification number (for example, an SSN or EIN). How to get 2012 tax forms If so, enter “LAFCP” (Living Abroad Foreign Care Provider) in the space for the care provider's taxpayer identification number. How to get 2012 tax forms How To Figure the Credit Your credit is a percentage of your work-related expenses. How to get 2012 tax forms Your expenses are subject to the earned income limit and the dollar limit. How to get 2012 tax forms The percentage is based on your adjusted gross income. How to get 2012 tax forms Figuring Total Work-Related Expenses To figure the credit for 2013 work-related expenses, count only those you paid by December 31, 2013. How to get 2012 tax forms Expenses prepaid in an earlier year. How to get 2012 tax forms   If you pay for services before they are provided, you can count the prepaid expenses only in the year the care is received. How to get 2012 tax forms Claim the expenses for the later year as if they were actually paid in that later year. How to get 2012 tax forms Expenses not paid until the following year. How to get 2012 tax forms   Do not count 2012 expenses that you paid in 2013 as work-related expenses for 2013. How to get 2012 tax forms You may be able to claim an additional credit for them on your 2013 return, but you must figure it separately. How to get 2012 tax forms See Payments for prior year's expenses under Amount of Credit in Publication 503. How to get 2012 tax forms    If you had expenses in 2013 that you did not pay until 2014, you cannot count them when figuring your 2013 credit. How to get 2012 tax forms You may be able to claim a credit for them on your 2014 return. How to get 2012 tax forms Expenses reimbursed. How to get 2012 tax forms   If a state social services agency pays you a nontaxable amount to reimburse you for some of your child and dependent care expenses, you cannot count the expenses that are reimbursed as work-related expenses. How to get 2012 tax forms Example. How to get 2012 tax forms You paid work-related expenses of $3,000. How to get 2012 tax forms You are reimbursed $2,000 by a state social services agency. How to get 2012 tax forms You can use only $1,000 to figure your credit. How to get 2012 tax forms Medical expenses. How to get 2012 tax forms   Some expenses for the care of qualifying persons who are not able to care for themselves may qualify as work-related expenses and also as medical expenses. How to get 2012 tax forms You can use them either way, but you cannot use the same expenses to claim both a credit and a medical expense deduction. How to get 2012 tax forms   If you use these expenses to figure the credit and they are more than the earned income limit or the dollar limit, discussed later, you can add the excess to your medical expenses. How to get 2012 tax forms However, if you use your total expenses to figure your medical expense deduction, you cannot use any part of them to figure your credit. How to get 2012 tax forms    Amounts excluded from your income under your employer's dependent care benefits plan cannot be used to claim a medical expense deduction. How to get 2012 tax forms Dependent Care Benefits If you receive dependent care benefits, your dollar limit for purposes of the credit may be reduced. How to get 2012 tax forms See Reduced Dollar Limit , later. How to get 2012 tax forms But, even if you cannot take the credit, you may be able to take an exclusion or deduction for the dependent care benefits. How to get 2012 tax forms Dependent care benefits. How to get 2012 tax forms   Dependent care benefits include: Amounts your employer paid directly to either you or your care provider for the care of your qualifying person while you work, The fair market value of care in a daycare facility provided or sponsored by your employer, and Pre-tax contributions you made under a dependent care flexible spending arrangement. How to get 2012 tax forms Your salary may have been reduced to pay for these benefits. How to get 2012 tax forms If you received benefits as an employee, they should be shown in box 10 of your Form W-2. How to get 2012 tax forms See Statement for employee , later. How to get 2012 tax forms Benefits you received as a partner should be shown in box 13 of your Schedule K-1 (Form 1065) with code O. How to get 2012 tax forms Enter the amount of these benefits on Form 2441, Part III, line 12. How to get 2012 tax forms Exclusion or deduction. How to get 2012 tax forms   If your employer provides dependent care benefits under a qualified plan, you may be able to exclude these benefits from your income. How to get 2012 tax forms Your employer can tell you whether your benefit plan qualifies. How to get 2012 tax forms To claim the exclusion, you must complete Part III of Form 2441. How to get 2012 tax forms You cannot use Form 1040EZ. How to get 2012 tax forms   If you are self-employed and receive benefits from a qualified dependent care benefit plan, you are treated as both employer and employee. How to get 2012 tax forms Therefore, you would not get an exclusion from wages. How to get 2012 tax forms Instead, you would get a deduction on Form 1040, Schedule C, line 14; Schedule E, line 19 or 28; or Schedule F, line 15. How to get 2012 tax forms To claim the deduction, you must use Form 2441. How to get 2012 tax forms   The amount you can exclude or deduct is limited to the smallest of: The total amount of dependent care benefits you received during the year, The total amount of qualified expenses you incurred during the year, Your earned income, Your spouse's earned income, or $5,000 ($2,500 if married filing separately). How to get 2012 tax forms The definition of earned income for the exclusion or deduction is the same as the definition used when figuring the credit except that earned income for the exclusion or deduction does not include any dependent care benefits you receive. How to get 2012 tax forms See Earned Income Limit, later. How to get 2012 tax forms    You can choose to include your nontaxable combat pay in earned income when figuring your exclusion or deduction, even if you choose not to include it in earned income for the earned income credit or the credit for child and dependent care expenses. How to get 2012 tax forms Statement for employee. How to get 2012 tax forms   Your employer must give you a Form W-2 (or similar statement) showing in box 10 the total amount of dependent care benefits provided to you during the year under a qualified plan. How to get 2012 tax forms Your employer will also include any dependent care benefits over $5,000 in your wages shown on your Form W-2 in box 1. How to get 2012 tax forms Effect of exclusion on credit. How to get 2012 tax forms   If you exclude dependent care benefits from your income, the amount of the excluded benefits: Is not included in your work-related expenses, and Reduces the dollar limit, discussed later. How to get 2012 tax forms Earned Income Limit The amount of work-related expenses you use to figure your credit cannot be more than: Your earned income for the year if you are single at the end of the year, or The smaller of your or your spouse's earned income for the year if you are married at the end of the year. How to get 2012 tax forms Earned income is defined under Earned Income Test , earlier. How to get 2012 tax forms For purposes of item (2), use your spouse's earned income for the entire year, even if you were married for only part of the year. How to get 2012 tax forms Separated spouse. How to get 2012 tax forms   If you are legally separated or married and living apart from your spouse (as described under Joint Return Test , earlier), you are not considered married for purposes of the earned income limit. How to get 2012 tax forms Use only your income in figuring the earned income limit. How to get 2012 tax forms Surviving spouse. How to get 2012 tax forms   If your spouse died during the year and you file a joint return as a surviving spouse, you may, but are not required to, take into account the earned income of your spouse who died during the year. How to get 2012 tax forms Community property laws. How to get 2012 tax forms   You should disregard community property laws when you figure earned income for this credit. How to get 2012 tax forms You or your spouse is a student or not able to care for self. How to get 2012 tax forms   Your spouse who is either a full-time student or not able to care for himself or herself is treated as having earned income. How to get 2012 tax forms His or her earned income for each month is considered to be at least $250 if there is one qualifying person in your home, or at least $500 if there are two or more. How to get 2012 tax forms Spouse works. How to get 2012 tax forms   If your spouse works during that month, use the higher of $250 (or $500) or his or her actual earned income for that month. How to get 2012 tax forms Spouse qualifies for part of month. How to get 2012 tax forms    If your spouse is a full-time student or not able to care for himself or herself for only part of a month, the full $250 (or $500) still applies for that month. How to get 2012 tax forms You are a student or not able to care for self. How to get 2012 tax forms   These rules also apply if you are a student or not able to care for yourself and you are filing a joint return. How to get 2012 tax forms For each month or part of a month you are a student or not able to care for yourself, your earned income is considered to be at least $250 (or $500). How to get 2012 tax forms If you also work during that month, use the higher of $250 (or $500) or your actual earned income for that month. How to get 2012 tax forms Both spouses qualify. How to get 2012 tax forms   If, in the same month, both you and your spouse are either full-time students or not able to care for yourselves, only one spouse can be considered to have this earned income of $250 (or $500) for that month. How to get 2012 tax forms Dollar Limit There is a dollar limit on the amount of your work-related expenses you can use to figure the credit. How to get 2012 tax forms This limit is $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. How to get 2012 tax forms If you paid work-related expenses for the care of two or more qualifying persons, the applicable dollar limit is $6,000. How to get 2012 tax forms This $6,000 limit does not need to be divided equally among them. How to get 2012 tax forms For example, if your work-related expenses for the care of one qualifying person are $3,200 and your work-related expenses for another qualifying person are $2,800, you can use the total, $6,000, when figuring the credit. How to get 2012 tax forms Yearly limit. How to get 2012 tax forms   The dollar limit is a yearly limit. How to get 2012 tax forms The amount of the dollar limit remains the same no matter how long, during the year, you have a qualifying person in your household. How to get 2012 tax forms Use the $3,000 limit if you paid work-related expenses for the care of one qualifying person at any time during the year. How to get 2012 tax forms Use $6,000 if you paid work-related expenses for the care of more than one qualifying person at any time during the year. How to get 2012 tax forms Reduced Dollar Limit If you received dependent care benefits that you exclude or deduct from your income, you must subtract that amount from the dollar limit that applies to you. How to get 2012 tax forms Your reduced dollar limit is figured on Form 2441, Part III. How to get 2012 tax forms See Dependent Care Benefits , earlier, for information on excluding or deducting these benefits. How to get 2012 tax forms Example 1. How to get 2012 tax forms George is a widower with one child and earns $24,000 a year. How to get 2012 tax forms He pays work-related expenses of $2,900 for the care of his 4-year-old child and qualifies to claim the credit for child and dependent care expenses. How to get 2012 tax forms His employer pays an additional $1,000 under a dependent care benefit plan. How to get 2012 tax forms This $1,000 is excluded from George's income. How to get 2012 tax forms Although the dollar limit for his work-related expenses is $3,000 (one qualifying person), George figures his credit on only $2,000 of the $2,900 work-related expenses he paid. How to get 2012 tax forms This is because his dollar limit is reduced as shown next. How to get 2012 tax forms   George's Reduced Dollar Limit 1) Maximum allowable expenses for one qualifying person $3,000 2) Minus: Dependent care benefits George excludes from income −1,000 3) Reduced dollar limit on expenses George can use for the credit $2,000 Example 2. How to get 2012 tax forms Randall is married and both he and his wife are employed. How to get 2012 tax forms Each has earned income in excess of $6,000. How to get 2012 tax forms They have two children, Anne and Andy, ages 2 and 4, who attend a daycare facility licensed and regulated by the state. How to get 2012 tax forms Randall's work-related expenses are $6,000 for the year. How to get 2012 tax forms Randall's employer has a dependent care assistance program as part of its cafeteria plan, which allows employees to make pre-tax contributions to a dependent care flexible spending arrangement. How to get 2012 tax forms Randall has elected to take the maximum $5,000 exclusion from his salary to cover dependent care expenses through this program. How to get 2012 tax forms Although the dollar limit for his work- related expenses is $6,000 (two or more qualifying persons), Randall figures his credit on only $1,000 of the $6,000 work-related expense paid. How to get 2012 tax forms This is because his dollar limit is reduced as shown next. How to get 2012 tax forms   Randall's Reduced Dollar Limit 1) Maximum allowable expenses for two qualifying persons $6,000 2) Minus: Dependent care benefits Randall selects from employer's cafeteria plan and excludes from income −5,000 3) Reduced dollar limit on expenses Randall can use for the credit $1,000 Amount of Credit To determine the amount of your credit, multiply your work-related expenses (after applying the earned income and dollar limits) by a percentage. How to get 2012 tax forms This percentage depends on your adjusted gross income shown on Form 1040, line 38, or Form 1040A, line 22. How to get 2012 tax forms The following table shows the percentage to use based on adjusted gross income. How to get 2012 tax forms   IF your adjusted gross income is: THEN the percentage is:       Over   But not over         $0   $15,000   35%       15,000   17,000   34%       17,000   19,000   33%       19,000   21,000   32%       21,000   23,000   31%       23,000   25,000   30%       25,000   27,000   29%       27,000   29,000   28%       29,000   31,000   27%       31,000   33,000   26%       33,000   35,000   25%       35,000   37,000   24%       37,000   39,000   23%       39,000   41,000   22%       41,000   43,000   21%       43,000   No limit   20%   How To Claim the Credit To claim the credit, you can file Form 1040 or Form 1040A. How to get 2012 tax forms You cannot claim the credit on Form 1040EZ. How to get 2012 tax forms Form 1040 or 1040A. How to get 2012 tax forms   You must complete Form 2441 and attach it to your Form 1040 or 1040A. How to get 2012 tax forms Enter the credit on Form 1040, line 48, or Form 1040A, line 29. How to get 2012 tax forms Limit on credit. How to get 2012 tax forms   The amount of credit you can claim is generally limited to the amount of your tax. How to get 2012 tax forms For more information, see the Instructions for Form 2441. How to get 2012 tax forms Tax credit not refundable. How to get 2012 tax forms   You cannot get a refund for any part of the credit that is more than this limit. How to get 2012 tax forms Recordkeeping. How to get 2012 tax forms You should keep records of your work-related expenses. How to get 2012 tax forms Also, if your dependent or spouse is not able to care for himself or herself, your records should show both the nature and the length of the disability. How to get 2012 tax forms Other records you should keep to support your claim for the credit are described earlier under Provider Identification Test . How to get 2012 tax forms Employment Taxes for Household Employers If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer. How to get 2012 tax forms If you are a household employer, you will need an employer identification number (EIN) and you may have to pay employment taxes. How to get 2012 tax forms If the individuals who work in your home are self-employed, you are not liable for any of the taxes discussed in this section. How to get 2012 tax forms Self-employed persons who are in business for themselves are not household employees. How to get 2012 tax forms Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. How to get 2012 tax forms If you use a placement agency that exercises control over what work is done and how it will be done by a babysitter or companion who works in your home, the worker is not your employee. How to get 2012 tax forms This control could include providing rules of conduct and appearance and requiring regular reports. How to get 2012 tax forms In this case, you do not have to pay employment taxes. How to get 2012 tax forms But, if an agency merely gives you a list of sitters and you hire one from that list, and pay the sitter directly, the sitter may be your employee. How to get 2012 tax forms If you have a household employee, you may be subject to: Social security and Medicare taxes, Federal unemployment tax, and Federal income tax withholding. How to get 2012 tax forms Social security and Medicare taxes are generally withheld from the employee's pay and matched by the employer. How to get 2012 tax forms Federal unemployment (FUTA) tax is paid by the employer only and provides for payments of unemployment compensation to workers who have lost their jobs. How to get 2012 tax forms Federal income tax is withheld from the employee's total pay if the employee asks you to do so and you agree. How to get 2012 tax forms For more information on a household employer's tax responsibilities, see Publication 926 and Schedule H (Form 1040) and its instructions. How to get 2012 tax forms State employment tax. How to get 2012 tax forms   You may also have to pay state unemployment tax. How to get 2012 tax forms Contact your state unemployment tax office for information. How to get 2012 tax forms You should also find out whether you need to pay or collect other state employment taxes or carry workers' compensation insurance. How to get 2012 tax forms For a list of state unemployment tax agencies, visit the U. How to get 2012 tax forms S. How to get 2012 tax forms Department of Labor's website. How to get 2012 tax forms A link to that website is in Publication 926, or you can find it with an online search. How to get 2012 tax forms Prev  Up  Next   Home   More Online Publications
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If you need an attorney to advise or represent you, ask friends and family for recommendations. You can also contact the Lawyer Referral Service of your state, county, or city bar association listed in your local phone directory.

Websites such as abalawinfo.org (American Bar Association), uslaw.com, thelaw.com, freeadvice.com, and nolo.com can help you with answers to general legal questions.

Tips For Choosing An Attorney

Many lawyers who primarily serve individuals and families are general practitioners with experience in frequently needed legal services such as divorce and family matters; wills and probate; bankruptcy and debt problems; real estate; criminal and/or personal injury. Some have a narrower focus. Be sure the lawyer you are considering has experience in the area for which you are seeking help.

Once you've identified some candidates:

  • Call each attorney on the telephone, describe your legal issue, and find out if he or she handles your situation.
  • Ask if you will be charged for an initial consultation.
  • Ask for an estimate of what is usually charged to handle your kind of case.
  • Ask whether there are hourly charges or whether your attorney would accept a percentage of the settlement as a fee contingency.

The initial consultation is an opportunity for you and the lawyer to get to know each other. After listening to the description of your case, the lawyer should be able to outline your rights and liabilities, as well as alternative courses of action. The initial consultation is the lawyer's opportunity to explain what he or she can do for you and how much it will cost. You should not hesitate to ask about the attorney's experience in handling matters such as yours. Also, do not hesitate to ask about the lawyer's fees and the likely results. If you are considering going beyond the initial consultation and hiring the lawyer, request a written fee agreement before proceeding.

What If You Can't Afford A Lawyer?

If you cannot afford a lawyer, you may qualify for free legal help from a Legal Aid or Legal Services Corporation (LSC) office. These offices generally offer legal assistance about such things as landlord-tenant relations, credit, utilities, family matters (e.g., divorce and adoption), foreclosure, home equity fraud, social security, welfare, unemployment, and workers' compensation. If the Legal Aid office in your area does not handle your type of case, it may refer you to other local, state or national organizations that can provide help. Additional resources may be found at lawhelp.org or freeadvice.com.

To find the Legal Aid office nearest to you, check a local telephone directory or contact:
National Legal Aid and Defender Association
1625 K Street, NW, 8th Floor
Washington, DC 20006
Phone: 202-452-0620
E-mail: info@nlada.org

To find the LSC office nearest you, check a local telephone directory or contact:
LSC Public Affairs
3333 K St., NW, 3rd Floor
Washington, DC 20007
Phone: 202-295-1500

Free assistance could also be available from a law school program where students, supervised by attorneys, handle a variety of legal matters. Some of these programs are open to all. Others limit their service to specific groups, such as senior citizens or low-income persons. Contact a law school in your area to find out if such a program is available.

The How To Get 2012 Tax Forms

How to get 2012 tax forms 3. How to get 2012 tax forms   Self-Employment Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Must Pay Self-Employment Tax?Employed by a U. How to get 2012 tax forms S. How to get 2012 tax forms Church Effect of Exclusion Members of the Clergy Income From U. How to get 2012 tax forms S. How to get 2012 tax forms Possessions Exemption From Social Security and Medicare Taxes Topics - This chapter discusses: Who must pay self-employment tax, and Who is exempt from self-employment tax. How to get 2012 tax forms Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 517 Social Security and Other Information for Members of the Clergy and Religious Workers Form (and Instructions) Form 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia Form 1040-SS U. How to get 2012 tax forms S. How to get 2012 tax forms Self-Employment Tax Return Form 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners Schedule SE (Form 1040) Self-Employment Tax See chapter 7 for information about getting these publications and forms. How to get 2012 tax forms Who Must Pay Self-Employment Tax? If you are a self-employed U. How to get 2012 tax forms S. How to get 2012 tax forms citizen or resident, the rules for paying self-employment tax are generally the same whether you are living in the United States or abroad. How to get 2012 tax forms The self-employment tax is a social security and Medicare tax on net earnings from self- employment. How to get 2012 tax forms You must pay self-employment tax if your net earnings from self-employment are at least $400. How to get 2012 tax forms For 2013, the maximum amount of net earnings from self-employment that is subject to the social security portion of the tax is $113,700. How to get 2012 tax forms All net earnings are subject to the Medicare portion of the tax. How to get 2012 tax forms Employed by a U. How to get 2012 tax forms S. How to get 2012 tax forms Church If you were employed by a U. How to get 2012 tax forms S. How to get 2012 tax forms church or a qualified church-controlled organization that chose exemption from social security and Medicare taxes and you received wages of $108. How to get 2012 tax forms 28 or more from the organization, the amounts paid to you are subject to self-employment tax. How to get 2012 tax forms However, you can choose to be exempt from social security and Medicare taxes if you are a member of a recognized religious sect. How to get 2012 tax forms See Publication 517 for more information about church employees and self-employment tax. How to get 2012 tax forms Effect of Exclusion You must take all of your self-employment income into account in figuring your net earnings from self-employment, even income that is exempt from income tax because of the foreign earned income exclusion. How to get 2012 tax forms Example. How to get 2012 tax forms You are in business abroad as a consultant and qualify for the foreign earned income exclusion. How to get 2012 tax forms Your foreign earned income is $95,000, your business deductions total $27,000, and your net profit is $68,000. How to get 2012 tax forms You must pay self-employment tax on all of your net profit, including the amount you can exclude from income. How to get 2012 tax forms Members of the Clergy If you are a member of the clergy, you are treated as self-employed for self-employment tax purposes. How to get 2012 tax forms Your U. How to get 2012 tax forms S. How to get 2012 tax forms self-employment tax is based upon net earnings from self-employment figured without regard to the foreign earned income exclusion or the foreign housing exclusion. How to get 2012 tax forms You can receive exemption from coverage for your ministerial duties if you conscientiously oppose public insurance due to religious reasons or if you oppose it due to the religious principles of your denomination. How to get 2012 tax forms You must file Form 4361 to apply for this exemption. How to get 2012 tax forms This subject is discussed in further detail in Publication 517. How to get 2012 tax forms Income From U. How to get 2012 tax forms S. How to get 2012 tax forms Possessions If you are a U. How to get 2012 tax forms S. How to get 2012 tax forms citizen or resident alien and you own and operate a business in Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. How to get 2012 tax forms S. How to get 2012 tax forms Virgin Islands, you must pay tax on your net earnings from self-employment (if they are $400 or more) from those sources. How to get 2012 tax forms You must pay the self-employment tax whether or not the income is exempt from U. How to get 2012 tax forms S. How to get 2012 tax forms income taxes (or whether or not you otherwise must file a U. How to get 2012 tax forms S. How to get 2012 tax forms income tax return). How to get 2012 tax forms Unless your situation is described below, attach Schedule SE (Form 1040) to your U. How to get 2012 tax forms S. How to get 2012 tax forms income tax return. How to get 2012 tax forms If you do not have to file Form 1040 with the United States and you are a resident of any of the U. How to get 2012 tax forms S. How to get 2012 tax forms possessions listed in the preceding paragraph, figure your self-employment tax on Form 1040-SS. How to get 2012 tax forms Residents of Puerto Rico may file the Spanish-language Formulario 1040-PR. How to get 2012 tax forms If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If you are enclosing a check or money order, file your return with the: Department of the Treasury P. How to get 2012 tax forms O. How to get 2012 tax forms Box 1303 Charlotte, NC 28201-1303 Exemption From Social Security and Medicare Taxes The United States may reach agreements with foreign countries to eliminate dual coverage and dual contributions (taxes) to social security systems for the same work. How to get 2012 tax forms See Bilateral Social Security (Totalization) Agreements in chapter 2 under Social Security and Medicare Taxes. How to get 2012 tax forms As a general rule, self-employed persons who are subject to dual taxation will only be covered by the social security system of the country where they reside. How to get 2012 tax forms For more information on how any specific agreement affects self-employed persons, contact the United States Social Security Administration, as discussed under Bilateral Social Security (Totalization) Agreements in chapter 2. How to get 2012 tax forms If your self-employment earnings should be exempt from foreign social security tax and subject only to U. How to get 2012 tax forms S. How to get 2012 tax forms self-employment tax, you should request a certificate of coverage from the U. How to get 2012 tax forms S. How to get 2012 tax forms Social Security Administration, Office of International Programs. How to get 2012 tax forms The certificate will establish your exemption from the foreign social security tax. How to get 2012 tax forms Send the request to the: Social Security Administration Office of International Programs P. How to get 2012 tax forms O. How to get 2012 tax forms Box 17741 Baltimore, MD 21235-7741 Prev  Up  Next   Home   More Online Publications