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I Need To File My 2012 Taxes For Free

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I Need To File My 2012 Taxes For Free

I need to file my 2012 taxes for free 10. I need to file my 2012 taxes for free   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. I need to file my 2012 taxes for free Adjusted gross income. I need to file my 2012 taxes for free Distributions received by spouse. I need to file my 2012 taxes for free Testing period. I need to file my 2012 taxes for free If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). I need to file my 2012 taxes for free This credit could reduce the federal income tax you pay dollar for dollar. I need to file my 2012 taxes for free Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. I need to file my 2012 taxes for free You are not under age 18. I need to file my 2012 taxes for free You are not a full-time student (explained next). I need to file my 2012 taxes for free No one else, such as your parent(s), claims an exemption for you on their tax return. I need to file my 2012 taxes for free Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. I need to file my 2012 taxes for free Full-time student. I need to file my 2012 taxes for free   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. I need to file my 2012 taxes for free You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. I need to file my 2012 taxes for free Adjusted gross income. I need to file my 2012 taxes for free   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. I need to file my 2012 taxes for free However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. I need to file my 2012 taxes for free Eligible contributions. I need to file my 2012 taxes for free   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. I need to file my 2012 taxes for free They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. I need to file my 2012 taxes for free For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. I need to file my 2012 taxes for free Reducing eligible contributions. I need to file my 2012 taxes for free   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. I need to file my 2012 taxes for free Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. I need to file my 2012 taxes for free      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. I need to file my 2012 taxes for free Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. I need to file my 2012 taxes for free Loans from a qualified employer plan treated as a distribution. I need to file my 2012 taxes for free Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). I need to file my 2012 taxes for free Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). I need to file my 2012 taxes for free Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. I need to file my 2012 taxes for free Distributions from a military retirement plan. I need to file my 2012 taxes for free Distributions received by spouse. I need to file my 2012 taxes for free   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. I need to file my 2012 taxes for free Testing period. I need to file my 2012 taxes for free   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. I need to file my 2012 taxes for free Example. I need to file my 2012 taxes for free You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. I need to file my 2012 taxes for free You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. I need to file my 2012 taxes for free Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. I need to file my 2012 taxes for free You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. I need to file my 2012 taxes for free You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. I need to file my 2012 taxes for free Maximum eligible contributions. I need to file my 2012 taxes for free   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. I need to file my 2012 taxes for free Effect on other credits. I need to file my 2012 taxes for free   The amount of this credit will not change the amount of your refundable tax credits. I need to file my 2012 taxes for free A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. I need to file my 2012 taxes for free Maximum credit. I need to file my 2012 taxes for free   This is a nonrefundable credit. I need to file my 2012 taxes for free The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. I need to file my 2012 taxes for free If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. I need to file my 2012 taxes for free How to figure and report the credit. I need to file my 2012 taxes for free   The amount of the credit you can get is based on the contributions you make and your credit rate. I need to file my 2012 taxes for free The credit rate can be as low as 10% or as high as 50%. I need to file my 2012 taxes for free Your credit rate depends on your income and your filing status. I need to file my 2012 taxes for free See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. I need to file my 2012 taxes for free   The maximum contribution taken into account is $2,000 per person. I need to file my 2012 taxes for free On a joint return, up to $2,000 is taken into account for each spouse. I need to file my 2012 taxes for free   Figure the credit on Form 8880. I need to file my 2012 taxes for free Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. I need to file my 2012 taxes for free Prev  Up  Next   Home   More Online Publications
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IRS - Taxpayer Compliance Research

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The IRS seeks to help taxpayers comply with their tax obligations voluntarily and timely. The articles and publications on this page contain research related to taxpayer compliance. Compliance measurement research, also known as the tax gap, examines how much tax is not paid voluntarily and timely. Another set of research looks at the causes of taxpayer compliance.

All files on this page are available in Adobe® PDF format, which requires the free Adobe Acrobat® reader to view and print the file.


Tax Gap

Federal Tax Compliance Research: Individual Income Tax Gap Estimates for 1985, 1988, and 1992

Author:

IRS, Compliance Research

Publication date: April 1996, revised
Written for:

Publication 1415

Federal Tax Compliance Research: Gross and Net Employment Tax Gap Estimates for 1984-1997

Author:

IRS, Research Division

Publication date: October 1993, revised
Written for: Publication 1415-E

Income Tax Compliance Research: Net Tax Gap and Remittance Gap Estimates

Author:

IRS Research Division

Publication date: April 1990, revised
Written for:

Publication 1415


Compliance Analysis

Statistical Analysis of Compliance Using the NRP Data: Detection Controlled Models

Author:

Jonathan Feinstein
Yale University

Publication date: June 2004
Written for: 2004 IRS Research Conference
       
Trends as Changes in Variance: The Case of Tax Noncompliance
Author: Kim M. Bloomquist
IRS
Publication date: June 2003
Written for: 2003 IRS Research Conference
                                                   
IRS's Comprehensive Approach to Compliance Measurement
Authors: Robert E. Brown, IRS, National Research Program,
Mark J. Mazur, IRS, Research, Analysis, and Statistics
Publication date: June 2003
Written for: 2003 National Tax Association Spring Symposium
                                                  
Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data
Authors: Brian Erard, B. Erard and Associates,
Chih-Chin Ho, IRS
Publication date: August 2002
Written for: 2002 American Statistical Association Conference
                                                                 
Compliance Estimates for Earned Income Tax Credit Claimed on 1999 Returns
Author: IRS
Publication date: June 2002
Written for: 2002 IRS Research Conference
                                                  
Compliance Measurement and Workload Selection with Operational Audit Data
Author: Brian Erard, B. Erard and Associates
Publication date: June 2002
Written for: 2002 IRS Research Conference
                                  
Trends in Book-Tax Income and Balance Sheet Differences
Authors:

Lillian Mills and Kaye Newberry, University of Arizona,
William B. Trautman, IRS, Large and Mid-Size Business Division

Publication date: June 2002
Written for: 2002 IRS Research Conference
                                        
Nonfiler Profiles, Fiscal Year 1993: A Focus on Repeaters
Author: Laura R. Rosage
IRS
Publication date: 1996
Written for: SOI Bulletin, Summer Issue
                                                


Determinants of Taxpayer Compliance

Audit Information Dissemination, Taxpayer Communication, and Compliance: An Experimental Approach
Authors:

James Alm, Georgia State University,
Betty Jackson, University of Colorado at Boulder,
Michael McKee, University of Tennessee at Knoxville

Publication date: June 2004 
Written for: 2004 IRS Research Conference 
    
                          
Criminal Investigation Enforcement Activities and Taxpayer Noncompliance
Author:

Jeffrey Dubin
California Institute of Technology

Publication date: June 2004
Written for: 2004 IRS Research Conference
                                                   
Tax Evasion, Income Inequality and Opportunity Costs of Compliance
Author: Kim M. Bloomquist,
IRS, Office of Research
Publication date: November 2003
Written for: 2003 National Tax Association Annual Conference
                                                  
Economic and Behavioral Determinants of Tax Compliance: Evidence from the 1997 Arkansas Tax Penalty Amnesty Program
Authors: Christina M. Ritsema, Hope College,
Deborah W. Thomas and Gary D. Ferrier, University of Arkansas
Publication date: June 2003
Written for: 2003 IRS Research Conference
                                                                 
The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results
Author: Alan H. Plumley, Technical Advisor,
IRS, Office of Research
Publication date: November 2002
Written for: 2002 National Tax Association Conference
                                                  
The Determinants of Individual Income Tax Compliance: Estimating the Impacts of Tax Policy, Enforcement and IRS Responsiveness
Author: Alan H. Plumley, Technical Advisor,
IRS, Office of Research
Publication date: November 1996, revised
Written for: IRS Publication 1916



 

 

 

  

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The I Need To File My 2012 Taxes For Free

I need to file my 2012 taxes for free Publication 559 - Introductory Material Table of Contents Future Developments Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments affecting Publication 559, such as legislation enacted after we release it, go to www. I need to file my 2012 taxes for free irs. I need to file my 2012 taxes for free gov/pub559. I need to file my 2012 taxes for free Reminders Throughout this publication, section references are to the Internal Revenue Code unless otherwise noted. I need to file my 2012 taxes for free Consistent treatment of estate and trust items. I need to file my 2012 taxes for free  Beneficiaries must generally treat estate items the same way on their individual returns as they are treated on the estate's return. I need to file my 2012 taxes for free Photographs of missing children. I need to file my 2012 taxes for free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. I need to file my 2012 taxes for free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. I need to file my 2012 taxes for free 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. I need to file my 2012 taxes for free Introduction This publication is designed to help those in charge (personal representatives) of the property (estate) of an individual who has died (decedent). I need to file my 2012 taxes for free It shows them how to complete and file federal income tax returns and explains their responsibility to pay any taxes due on behalf of the decedent. I need to file my 2012 taxes for free A comprehensive example of the decedent's final tax return, Form 1040, and estate's income tax return, Form 1041, are included in this publication. I need to file my 2012 taxes for free The publication also explains how much money or property a taxpayer can give away during their lifetime or leave to their heirs at their death before any tax will be owed. I need to file my 2012 taxes for free A discussion of Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, and Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, is included. I need to file my 2012 taxes for free Also included in this publication are the following items: A checklist of the forms you may need and their due dates. I need to file my 2012 taxes for free A worksheet to reconcile amounts reported in the decedent's name on information returns including Forms W-2, 1099-INT, 1099-DIV, etc. I need to file my 2012 taxes for free The worksheet will help you correctly determine the income to report on the decedent's final return and on the return for either the estate or a beneficiary. I need to file my 2012 taxes for free Comments and suggestions. I need to file my 2012 taxes for free   We welcome your comments about this publication and your suggestions for future editions. I need to file my 2012 taxes for free   You can send us comments from http://www. I need to file my 2012 taxes for free irs. I need to file my 2012 taxes for free gov/formspubs. I need to file my 2012 taxes for free Click on “More Information” and then on “Give us Feedback. I need to file my 2012 taxes for free ” Or you can also send your comments to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. I need to file my 2012 taxes for free NW, IR-6526, Washington, DC 20224. I need to file my 2012 taxes for free Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Form (and Instructions) SS-4 Application for Employer Identification Number 56 Notice Concerning Fiduciary Relationship 1040 U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free Individual Income Tax Return 1041 U. I need to file my 2012 taxes for free S. I need to file my 2012 taxes for free Income Tax Return for Estates and Trusts 706 United States Estate (and Generation-Skipping Transfer) Tax Return 709 United States Gift (and Generation-Skipping Transfer) Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer  See How To Get Tax Help near the end of this publication for information about getting publications and forms. I need to file my 2012 taxes for free Also near the end of this publication is Table A, a checklist of forms and their due dates for the executor, administrator, or personal representative. I need to file my 2012 taxes for free Prev  Up  Next   Home   More Online Publications