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Irs 1040 Ez Form 2012

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Irs 1040 Ez Form 2012

Irs 1040 ez form 2012 6. Irs 1040 ez form 2012   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Irs 1040 ez form 2012 Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Irs 1040 ez form 2012 In determining your U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Irs 1040 ez form 2012 The most common dual-status tax years are the years of arrival and departure. Irs 1040 ez form 2012 See Dual-Status Aliens in chapter 1. Irs 1040 ez form 2012 If you are married and choose to be treated as a U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Irs 1040 ez form 2012 Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Irs 1040 ez form 2012 Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 Individual Income Tax Return 1040-C U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 Estimated Tax for Nonresident Alien Individuals 1040NR U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Irs 1040 ez form 2012 Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Irs 1040 ez form 2012 If you have not previously established a fiscal tax year, your tax year is the calendar year. Irs 1040 ez form 2012 A calendar year is 12 consecutive months ending on December 31. Irs 1040 ez form 2012 If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 resident for any calendar year, you will be treated as a U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 resident for any part of your fiscal year that falls within that calendar year. Irs 1040 ez form 2012 Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Irs 1040 ez form 2012 Income from sources outside the United States is taxable if you receive it while you are a resident alien. Irs 1040 ez form 2012 The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Irs 1040 ez form 2012 For the part of the year you are a nonresident alien, you are taxed on income from U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 sources and on certain foreign source income treated as effectively connected with a U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 trade or business. Irs 1040 ez form 2012 (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Irs 1040 ez form 2012 ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Irs 1040 ez form 2012 The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 citizen after receiving it and before the end of the year. Irs 1040 ez form 2012 Income from U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Irs 1040 ez form 2012 Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Irs 1040 ez form 2012 In certain cases, however, treaty provisions may apply while you were a resident alien. Irs 1040 ez form 2012 See chapter 9 for more information. Irs 1040 ez form 2012 When determining what income is taxed in the United States, you must consider exemptions under U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Irs 1040 ez form 2012 For a further discussion of tax treaties, see chapter 9. Irs 1040 ez form 2012 Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Irs 1040 ez form 2012 1) Standard deduction. Irs 1040 ez form 2012   You cannot use the standard deduction allowed on Form 1040. Irs 1040 ez form 2012 However, you can itemize any allowable deductions. Irs 1040 ez form 2012 2) Exemptions. Irs 1040 ez form 2012   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Irs 1040 ez form 2012 3) Head of household. Irs 1040 ez form 2012   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Irs 1040 ez form 2012 4) Joint return. Irs 1040 ez form 2012   You cannot file a joint return. Irs 1040 ez form 2012 However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Irs 1040 ez form 2012 5) Tax rates. Irs 1040 ez form 2012   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 trade or business. Irs 1040 ez form 2012 You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Irs 1040 ez form 2012 However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 national. Irs 1040 ez form 2012  See the instructions for Form 1040NR to see if you qualify. Irs 1040 ez form 2012    A U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 national is an individual who, although not a U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 citizen, owes his or her allegiance to the United States. Irs 1040 ez form 2012 U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 nationals include American Samoans and Northern Mariana Islanders who chose to become U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 nationals instead of U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 citizens. Irs 1040 ez form 2012 6) Tax credits. Irs 1040 ez form 2012   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 citizen or resident, as discussed in chapter 1. Irs 1040 ez form 2012 Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Irs 1040 ez form 2012 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Irs 1040 ez form 2012 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Irs 1040 ez form 2012 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Irs 1040 ez form 2012 Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 national, or Student or business apprentice from India. Irs 1040 ez form 2012 For more information, see Exemptions in chapter 5. Irs 1040 ez form 2012 How To Figure Tax When you figure your U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Irs 1040 ez form 2012 Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 citizens and residents. Irs 1040 ez form 2012 Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Irs 1040 ez form 2012 You cannot take any deductions against this income. Irs 1040 ez form 2012 Social security and railroad retirement benefits. Irs 1040 ez form 2012   During the part of the year you are a nonresident alien, 85% of any U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Irs 1040 ez form 2012 (See The 30% Tax in chapter 4. Irs 1040 ez form 2012 )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Irs 1040 ez form 2012 Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Irs 1040 ez form 2012 If you received U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Irs 1040 ez form 2012 You will not receive separate statements for the benefits received during your periods of U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 residence and nonresidence. Irs 1040 ez form 2012 Therefore, it is important for you to keep careful records of these amounts. Irs 1040 ez form 2012 You will need this information to properly complete your return and determine your tax liability. Irs 1040 ez form 2012 If you received railroad retirement benefits while you were a nonresident alien, the U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Irs 1040 ez form 2012 If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Irs 1040 ez form 2012 Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Irs 1040 ez form 2012 Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Irs 1040 ez form 2012 There are certain restrictions that may apply. Irs 1040 ez form 2012 These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Irs 1040 ez form 2012 Foreign tax credit. Irs 1040 ez form 2012   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Irs 1040 ez form 2012   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Irs 1040 ez form 2012 For more information, see the Instructions for Form 1116 and Publication 514. Irs 1040 ez form 2012 Child and dependent care credit. Irs 1040 ez form 2012   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Irs 1040 ez form 2012 Generally, you must be able to claim an exemption for your dependent. Irs 1040 ez form 2012   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Irs 1040 ez form 2012   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Irs 1040 ez form 2012   For more information, get Publication 503 and Form 2441. Irs 1040 ez form 2012 Retirement savings contributions credit. Irs 1040 ez form 2012   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Irs 1040 ez form 2012 You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Irs 1040 ez form 2012 Use Form 8880 to figure the credit. Irs 1040 ez form 2012 For more information, see Publication 590. Irs 1040 ez form 2012 Child tax credit. Irs 1040 ez form 2012   You may be able to take this credit if you have a qualifying child. Irs 1040 ez form 2012   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Irs 1040 ez form 2012 Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Irs 1040 ez form 2012 Is a U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 citizen, a U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 national, or a resident alien. Irs 1040 ez form 2012 Did not provide over half of his or her own support for 2013. Irs 1040 ez form 2012 Lived with you more than half of 2013. Irs 1040 ez form 2012 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Irs 1040 ez form 2012 Is claimed as a dependent on your return. Irs 1040 ez form 2012 An adopted child is always treated as your own child. Irs 1040 ez form 2012 An adopted child includes a child lawfully placed with you for legal adoption. Irs 1040 ez form 2012   See your form instructions for additional details. Irs 1040 ez form 2012 Adoption credit. Irs 1040 ez form 2012   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Irs 1040 ez form 2012 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Irs 1040 ez form 2012 To claim the adoption credit, file Form 8839 with the U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 income tax return that you file. Irs 1040 ez form 2012   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Irs 1040 ez form 2012 Payments You can report as payments against your U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Irs 1040 ez form 2012 These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Irs 1040 ez form 2012 Forms To File The U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Irs 1040 ez form 2012 Resident at end of year. Irs 1040 ez form 2012   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 resident on the last day of the tax year. Irs 1040 ez form 2012 Write “Dual-Status Return” across the top of the return. Irs 1040 ez form 2012 Attach a statement to your return to show the income for the part of the year you are a nonresident. Irs 1040 ez form 2012 You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Irs 1040 ez form 2012 Nonresident at end of year. Irs 1040 ez form 2012   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Irs 1040 ez form 2012 S. Irs 1040 ez form 2012 resident on the last day of the tax year. Irs 1040 ez form 2012 Write “Dual-Status Return” across the top of the return. Irs 1040 ez form 2012 Attach a statement to your return to show the income for the part of the year you are a resident. Irs 1040 ez form 2012 You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Irs 1040 ez form 2012   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Irs 1040 ez form 2012 For more information, see Expatriation Tax in chapter 4. Irs 1040 ez form 2012 Statement. Irs 1040 ez form 2012   Any statement must have your name, address, and taxpayer identification number on it. Irs 1040 ez form 2012 You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Irs 1040 ez form 2012 When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Irs 1040 ez form 2012 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Irs 1040 ez form 2012 In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Irs 1040 ez form 2012 If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Irs 1040 ez form 2012 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Irs 1040 ez form 2012 If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Irs 1040 ez form 2012 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Irs 1040 ez form 2012 In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Irs 1040 ez form 2012 O. Irs 1040 ez form 2012 Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Irs 1040 ez form 2012 Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Floods in Nebraska

Updated 11/21/11 to add the Omaha Indian Reservation and Thurston county.
Updated 9/8/11 to add Lincoln, Nemaha and Richardson counties.

MIL-2011-06-NE, Aug. 17, 2011

Victims of flooding beginning on May 24, 2011 in parts of Nebraska may qualify for tax relief from the Internal Revenue Service.

The President has declared Boyd, Burt, Cass, Dakota, Dixon, Douglas, Knox, Lincoln, Nemaha, Richardson, Sarpy, Thurston and Washington counties and the Omaha Indian Reservation a federal disaster area. Individuals who reside or have a business in these localities may qualify for tax relief.

As a result, the IRS has postponed until Aug. 1, 2011, certain deadlines occurring from May 24 to Aug. 1 that affect taxpayers who live or have a business in the disaster area. This includes the June 15 deadline for making estimated tax payments.

In addition, the IRS is abating the failure-to-deposit penalties for employment and excise tax deposits due on or after May 24 and on or before June 8, 2011, as long as the deposits were made by June 8, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The areas listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS has given affected taxpayers until Aug. 1, 2011, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after May 24 and on or before Aug. 1, 2011.

The IRS also gives affected taxpayers until Aug. 1 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after May 24 and on or before Aug. 1.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after May 24 and on or before June 8, provided the taxpayer made these deposits by June 8.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation, "Nebraska Flooding," at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information: Recent IRS Disaster Relief Announcements
 

 

Page Last Reviewed or Updated: 20-Feb-2014

The Irs 1040 Ez Form 2012

Irs 1040 ez form 2012 Publication 529 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Irs 1040 ez form 2012 Tax questions. Irs 1040 ez form 2012 Useful Items - You may want to see: What's New Standard mileage rate. Irs 1040 ez form 2012  The 2013 rate for business use of a vehicle is 56½ cents per mile. Irs 1040 ez form 2012 Reminders Future developments. Irs 1040 ez form 2012  For the latest information about developments related to Publication 529, such as legislation enacted after it was published, go to www. Irs 1040 ez form 2012 irs. Irs 1040 ez form 2012 gov/pub529. Irs 1040 ez form 2012 Photographs of missing children. Irs 1040 ez form 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Irs 1040 ez form 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs 1040 ez form 2012 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. Irs 1040 ez form 2012 Introduction This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). Irs 1040 ez form 2012 You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Irs 1040 ez form 2012 This publication covers the following topics. Irs 1040 ez form 2012 Deductions subject to the 2% limit. Irs 1040 ez form 2012 Deductions not subject to the 2% limit. Irs 1040 ez form 2012 Expenses you cannot deduct. Irs 1040 ez form 2012 How to report your deductions. Irs 1040 ez form 2012 Some of the deductions previously discussed in this publication are adjustments to income rather than miscellaneous deductions. Irs 1040 ez form 2012 These include certain employee business expenses that must be listed on Form 2106 or Form 2106-EZ and some that are entered directly on Form 1040. Irs 1040 ez form 2012 Those deductions, which are discussed in Publication 463, Travel, Entertainment, Gift, and Car Expenses, include employee business expenses of officials paid on a fee basis and performing artists. Irs 1040 ez form 2012 Note. Irs 1040 ez form 2012 Generally, nonresident aliens are allowed miscellaneous itemized deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States. Irs 1040 ez form 2012 You must keep records to verify your deductions. Irs 1040 ez form 2012 You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. Irs 1040 ez form 2012 For more information on recordkeeping, see Publication 552, Recordkeeping for Individuals. Irs 1040 ez form 2012 Comments and suggestions. Irs 1040 ez form 2012   We welcome your comments about this publication and your suggestions for future editions. Irs 1040 ez form 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Irs 1040 ez form 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs 1040 ez form 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs 1040 ez form 2012   You can send your comments from www. Irs 1040 ez form 2012 irs. Irs 1040 ez form 2012 gov/formspubs. Irs 1040 ez form 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications. Irs 1040 ez form 2012 ”   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. Irs 1040 ez form 2012 Ordering forms and publications. Irs 1040 ez form 2012   Visit www. Irs 1040 ez form 2012 irs. Irs 1040 ez form 2012 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. Irs 1040 ez form 2012 Internal Revenue Service 1201 N. Irs 1040 ez form 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Irs 1040 ez form 2012   If you have a tax question, check the information available on IRS. Irs 1040 ez form 2012 gov or call 1-800-829-1040. Irs 1040 ez form 2012 We cannot answer tax questions sent to either of the above addresses. Irs 1040 ez form 2012 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Irs 1040 ez form 2012 Prev  Up  Next   Home   More Online Publications