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Irs 2012 Tax Forms 1040ez

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Irs 2012 Tax Forms 1040ez

Irs 2012 tax forms 1040ez Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. Irs 2012 tax forms 1040ez Valor justo de mercado. Irs 2012 tax forms 1040ez Excepción en el caso de propiedad inmueble de uso personal. Irs 2012 tax forms 1040ez Más información. Irs 2012 tax forms 1040ez Para pedir formularios y publicaciones. Irs 2012 tax forms 1040ez Preguntas sobre los impuestos. Irs 2012 tax forms 1040ez Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Irs 2012 tax forms 1040ez Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. Irs 2012 tax forms 1040ez Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. Irs 2012 tax forms 1040ez Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. Irs 2012 tax forms 1040ez Llene los Anexos 1 al 20. Irs 2012 tax forms 1040ez Lea las instrucciones del Formulario 4684, en inglés. Irs 2012 tax forms 1040ez Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. Irs 2012 tax forms 1040ez Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. Irs 2012 tax forms 1040ez Utilice lo que se halla en la. Irs 2012 tax forms 1040ez . Irs 2012 tax forms 1040ez . Irs 2012 tax forms 1040ez Y anótelo en el Formulario 4684. Irs 2012 tax forms 1040ez . Irs 2012 tax forms 1040ez . Irs 2012 tax forms 1040ez Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. Irs 2012 tax forms 1040ez Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. Irs 2012 tax forms 1040ez Todo reembolso que usted reciba reducirá la cantidad de la pérdida. Irs 2012 tax forms 1040ez Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. Irs 2012 tax forms 1040ez Cantidad de la pérdida. Irs 2012 tax forms 1040ez   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. Irs 2012 tax forms 1040ez Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. Irs 2012 tax forms 1040ez (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). Irs 2012 tax forms 1040ez De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. Irs 2012 tax forms 1040ez   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. Irs 2012 tax forms 1040ez Costo u otra base. Irs 2012 tax forms 1040ez   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. Irs 2012 tax forms 1040ez Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. Irs 2012 tax forms 1040ez Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. Irs 2012 tax forms 1040ez Valor justo de mercado. Irs 2012 tax forms 1040ez   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. Irs 2012 tax forms 1040ez Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. Irs 2012 tax forms 1040ez Cálculos separados. Irs 2012 tax forms 1040ez   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. Irs 2012 tax forms 1040ez Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. Irs 2012 tax forms 1040ez Excepción en el caso de propiedad inmueble de uso personal. Irs 2012 tax forms 1040ez   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. Irs 2012 tax forms 1040ez Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. Irs 2012 tax forms 1040ez La base ajustada de toda la propiedad. Irs 2012 tax forms 1040ez Límites de la deducción. Irs 2012 tax forms 1040ez   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. Irs 2012 tax forms 1040ez Esto se hace en la sección A del Formulario 4684, en inglés. Irs 2012 tax forms 1040ez Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). Irs 2012 tax forms 1040ez Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). Irs 2012 tax forms 1040ez Más información. Irs 2012 tax forms 1040ez   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. Irs 2012 tax forms 1040ez Cuándo su pérdida es deducible. Irs 2012 tax forms 1040ez   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. Irs 2012 tax forms 1040ez Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. Irs 2012 tax forms 1040ez No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. Irs 2012 tax forms 1040ez Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). Irs 2012 tax forms 1040ez Comentarios y sugerencias. Irs 2012 tax forms 1040ez   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Irs 2012 tax forms 1040ez   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Irs 2012 tax forms 1040ez NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Irs 2012 tax forms 1040ez Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Irs 2012 tax forms 1040ez   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. Irs 2012 tax forms 1040ez gov. Irs 2012 tax forms 1040ez Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. Irs 2012 tax forms 1040ez Usted también nos puede enviar comentarios desde la página web en www. Irs 2012 tax forms 1040ez irs. Irs 2012 tax forms 1040ez gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). Irs 2012 tax forms 1040ez Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Irs 2012 tax forms 1040ez Para pedir formularios y publicaciones. Irs 2012 tax forms 1040ez   Visite www. Irs 2012 tax forms 1040ez irs. Irs 2012 tax forms 1040ez gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Irs 2012 tax forms 1040ez  Internal Revenue Service 1201 N. Irs 2012 tax forms 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Irs 2012 tax forms 1040ez   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Irs 2012 tax forms 1040ez gov/espanol o llame al 1-800-829-1040. Irs 2012 tax forms 1040ez No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Irs 2012 tax forms 1040ez Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Irs 2012 tax forms 1040ez Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. Irs 2012 tax forms 1040ez   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. Irs 2012 tax forms 1040ez El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Irs 2012 tax forms 1040ez En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Irs 2012 tax forms 1040ez Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. Irs 2012 tax forms 1040ez gov o llame al 1-800-906-9887 o 1-800-829-1040. Irs 2012 tax forms 1040ez   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Irs 2012 tax forms 1040ez Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Irs 2012 tax forms 1040ez aarp. Irs 2012 tax forms 1040ez org/money/taxaide. Irs 2012 tax forms 1040ez   Para más información sobre estos programas, visite IRS. Irs 2012 tax forms 1040ez gov e ingrese la palabra clave “VITA” en la esquina superior derecha. Irs 2012 tax forms 1040ez Internet. Irs 2012 tax forms 1040ez Puede tener acceso al sitio web del IRS, www. Irs 2012 tax forms 1040ez irs. Irs 2012 tax forms 1040ez gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. Irs 2012 tax forms 1040ez Visite www. Irs 2012 tax forms 1040ez irs. Irs 2012 tax forms 1040ez gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . Irs 2012 tax forms 1040ez Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Irs 2012 tax forms 1040ez Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Irs 2012 tax forms 1040ez Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Irs 2012 tax forms 1040ez Presentar la declaración por medio del sistema electrónico e-file. Irs 2012 tax forms 1040ez Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Irs 2012 tax forms 1040ez Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. Irs 2012 tax forms 1040ez Pedir productos del IRS a través de Internet. Irs 2012 tax forms 1040ez Buscar información en Internet para aclarar sus preguntas acerca de impuestos. Irs 2012 tax forms 1040ez Buscar publicaciones en Internet por tema o palabra clave. Irs 2012 tax forms 1040ez Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. Irs 2012 tax forms 1040ez Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. Irs 2012 tax forms 1040ez Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Irs 2012 tax forms 1040ez irs. Irs 2012 tax forms 1040ez gov/espanol. Irs 2012 tax forms 1040ez Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. Irs 2012 tax forms 1040ez irs. Irs 2012 tax forms 1040ez gov/individuals. Irs 2012 tax forms 1040ez Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Irs 2012 tax forms 1040ez Obtener información acerca de cómo abrir y administrar un pequeño negocio. Irs 2012 tax forms 1040ez Teléfono. Irs 2012 tax forms 1040ez Muchos servicios están disponibles por teléfono. Irs 2012 tax forms 1040ez Cómo pedir formularios, instrucciones y publicaciones. Irs 2012 tax forms 1040ez Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Irs 2012 tax forms 1040ez Deberá recibir lo que ha pedido dentro de 10 días. Irs 2012 tax forms 1040ez Cómo hacer preguntas relacionadas con los impuestos. Irs 2012 tax forms 1040ez Llame al IRS para hacer preguntas al 1-800-829-1040. Irs 2012 tax forms 1040ez Cómo resolver problemas. Irs 2012 tax forms 1040ez Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Irs 2012 tax forms 1040ez Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. Irs 2012 tax forms 1040ez Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Irs 2012 tax forms 1040ez Para obtener el número telefónico, visite el sitio web www. Irs 2012 tax forms 1040ez irs. Irs 2012 tax forms 1040ez gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Irs 2012 tax forms 1040ez Equipo TTY/TDD. Irs 2012 tax forms 1040ez Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Irs 2012 tax forms 1040ez Temas TeleTax. Irs 2012 tax forms 1040ez Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Irs 2012 tax forms 1040ez Información sobre los reembolsos. Irs 2012 tax forms 1040ez Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. Irs 2012 tax forms 1040ez Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. Irs 2012 tax forms 1040ez La aplicación IRS2Go es una manera nueva para nosotros proveerle información. Irs 2012 tax forms 1040ez Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. Irs 2012 tax forms 1040ez Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Irs 2012 tax forms 1040ez Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Irs 2012 tax forms 1040ez Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Irs 2012 tax forms 1040ez Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Irs 2012 tax forms 1040ez Otra información relacionada con los reembolsos. Irs 2012 tax forms 1040ez Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. Irs 2012 tax forms 1040ez Cómo evaluar la calidad de nuestros servicios telefónicos. Irs 2012 tax forms 1040ez Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Irs 2012 tax forms 1040ez Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. Irs 2012 tax forms 1040ez Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Irs 2012 tax forms 1040ez Visitas en persona. Irs 2012 tax forms 1040ez Muchos productos y servicios están disponibles en varios lugares públicos. Irs 2012 tax forms 1040ez Productos. Irs 2012 tax forms 1040ez Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Irs 2012 tax forms 1040ez Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Irs 2012 tax forms 1040ez Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Irs 2012 tax forms 1040ez Servicios. Irs 2012 tax forms 1040ez Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Irs 2012 tax forms 1040ez Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. Irs 2012 tax forms 1040ez Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Irs 2012 tax forms 1040ez No se necesita cita, simplemente venga a hacer su consulta. Irs 2012 tax forms 1040ez Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Irs 2012 tax forms 1040ez Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Irs 2012 tax forms 1040ez Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Irs 2012 tax forms 1040ez Los demás asuntos se tramitan sin necesidad de hacer una cita. Irs 2012 tax forms 1040ez Para obtener el número telefónico de la oficina local, visite el sitio web www. Irs 2012 tax forms 1040ez irs. Irs 2012 tax forms 1040ez gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Irs 2012 tax forms 1040ez Correspondencia. Irs 2012 tax forms 1040ez Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Irs 2012 tax forms 1040ez  Internal Revenue Service 1201 N. Irs 2012 tax forms 1040ez Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. Irs 2012 tax forms 1040ez   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. Irs 2012 tax forms 1040ez Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Irs 2012 tax forms 1040ez Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. Irs 2012 tax forms 1040ez Tenga presente que lo peor que se puede hacer es no hacer nada. Irs 2012 tax forms 1040ez   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. Irs 2012 tax forms 1040ez Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. Irs 2012 tax forms 1040ez Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. Irs 2012 tax forms 1040ez   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. Irs 2012 tax forms 1040ez A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. Irs 2012 tax forms 1040ez Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. Irs 2012 tax forms 1040ez Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. Irs 2012 tax forms 1040ez ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. Irs 2012 tax forms 1040ez Nuestro kit de herramientas tributarias, disponible en www. Irs 2012 tax forms 1040ez taxpayeradvocate. Irs 2012 tax forms 1040ez irs. Irs 2012 tax forms 1040ez gov/Home/Spanish le puede ayudar a entender estos derechos. Irs 2012 tax forms 1040ez   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. Irs 2012 tax forms 1040ez irs. Irs 2012 tax forms 1040ez gov/advocate. Irs 2012 tax forms 1040ez Usted también podría llamarnos gratis al 1-877-777-4778. Irs 2012 tax forms 1040ez   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Irs 2012 tax forms 1040ez Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. Irs 2012 tax forms 1040ez irs. Irs 2012 tax forms 1040ez gov/advocate. Irs 2012 tax forms 1040ez Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Irs 2012 tax forms 1040ez   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. Irs 2012 tax forms 1040ez Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. Irs 2012 tax forms 1040ez Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. Irs 2012 tax forms 1040ez Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. Irs 2012 tax forms 1040ez Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. Irs 2012 tax forms 1040ez irs. Irs 2012 tax forms 1040ez gov/espanol/article/0,,id=219303,00. Irs 2012 tax forms 1040ez html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. Irs 2012 tax forms 1040ez Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. Irs 2012 tax forms 1040ez Servicios Tributarios Gratuitos. Irs 2012 tax forms 1040ez   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. Irs 2012 tax forms 1040ez Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. Irs 2012 tax forms 1040ez La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. Irs 2012 tax forms 1040ez La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. Irs 2012 tax forms 1040ez Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. Irs 2012 tax forms 1040ez   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. Irs 2012 tax forms 1040ez Discos DVD para productos tributarios. Irs 2012 tax forms 1040ez Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Irs 2012 tax forms 1040ez Formularios, instrucciones y publicaciones de impuestos de años anteriores. Irs 2012 tax forms 1040ez Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. Irs 2012 tax forms 1040ez Preguntas sobre leyes tributarias hechas con frecuencia. Irs 2012 tax forms 1040ez Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. Irs 2012 tax forms 1040ez Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. Irs 2012 tax forms 1040ez Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Irs 2012 tax forms 1040ez Internal Revenue Bulletins (Boletines del IRS). Irs 2012 tax forms 1040ez Apoyo técnico telefónico gratuito y por correo electrónico. Irs 2012 tax forms 1040ez El CD que se expide dos veces al año. Irs 2012 tax forms 1040ez  — La primera entrega se envía a principios de enero del año 2012. Irs 2012 tax forms 1040ez  — La última entrega se envía a principios de marzo del año 2012. Irs 2012 tax forms 1040ez Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Irs 2012 tax forms 1040ez irs. Irs 2012 tax forms 1040ez gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Irs 2012 tax forms 1040ez Prev  Up  Next   Home   More Online Publications
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The Irs 2012 Tax Forms 1040ez

Irs 2012 tax forms 1040ez 11. Irs 2012 tax forms 1040ez   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Irs 2012 tax forms 1040ez It explains the following topics. Irs 2012 tax forms 1040ez How to figure whether your benefits are taxable. Irs 2012 tax forms 1040ez How to use the social security benefits worksheet (with examples). Irs 2012 tax forms 1040ez How to report your taxable benefits. Irs 2012 tax forms 1040ez How to treat repayments that are more than the benefits you received during the year. Irs 2012 tax forms 1040ez Social security benefits include monthly retirement, survivor, and disability benefits. Irs 2012 tax forms 1040ez They do not include supplemental security income (SSI) payments, which are not taxable. Irs 2012 tax forms 1040ez Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Irs 2012 tax forms 1040ez They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Irs 2012 tax forms 1040ez If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. Irs 2012 tax forms 1040ez These forms show the amounts received and repaid, and taxes withheld for the year. Irs 2012 tax forms 1040ez You may receive more than one of these forms for the same year. Irs 2012 tax forms 1040ez You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. Irs 2012 tax forms 1040ez See the Appendix at the end of Publication 915 for more information. Irs 2012 tax forms 1040ez Note. Irs 2012 tax forms 1040ez When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Irs 2012 tax forms 1040ez What is not covered in this chapter. Irs 2012 tax forms 1040ez   This chapter does not cover the tax rules for the following railroad retirement benefits. Irs 2012 tax forms 1040ez Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. Irs 2012 tax forms 1040ez Tier 2 benefits. Irs 2012 tax forms 1040ez Vested dual benefits. Irs 2012 tax forms 1040ez Supplemental annuity benefits. Irs 2012 tax forms 1040ez For information on these benefits, see Publication 575, Pension and Annuity Income. Irs 2012 tax forms 1040ez   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. Irs 2012 tax forms 1040ez For information about these benefits, see Publication 519, U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Irs 2012 tax forms 1040ez   This chapter also does not cover the tax rules for foreign social security benefits. Irs 2012 tax forms 1040ez These benefits are taxable as annuities, unless they are exempt from U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez tax or treated as a U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez social security benefit under a tax treaty. Irs 2012 tax forms 1040ez Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Irs 2012 tax forms 1040ez When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. Irs 2012 tax forms 1040ez Children's benefits. Irs 2012 tax forms 1040ez   The rules in this chapter apply to benefits received by children. Irs 2012 tax forms 1040ez See Who is taxed , later. Irs 2012 tax forms 1040ez Figuring total income. Irs 2012 tax forms 1040ez   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. Irs 2012 tax forms 1040ez If the total is more than your base amount, part of your benefits may be taxable. Irs 2012 tax forms 1040ez    If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Irs 2012 tax forms 1040ez Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Irs 2012 tax forms 1040ez    If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Irs 2012 tax forms 1040ez If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Irs 2012 tax forms 1040ez Base amount. Irs 2012 tax forms 1040ez   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Irs 2012 tax forms 1040ez Worksheet 11-1. Irs 2012 tax forms 1040ez   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. Irs 2012 tax forms 1040ez This is a quick way to check whether some of your benefits may be taxable. Irs 2012 tax forms 1040ez Worksheet 11-1. Irs 2012 tax forms 1040ez A Quick Way To Check if Your Benefits May Be Taxable A. Irs 2012 tax forms 1040ez Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Irs 2012 tax forms 1040ez Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Irs 2012 tax forms 1040ez (If you received more than one form, combine the amounts from box 5 and enter the total. Irs 2012 tax forms 1040ez ) A. Irs 2012 tax forms 1040ez   Note. Irs 2012 tax forms 1040ez If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Irs 2012 tax forms 1040ez B. Irs 2012 tax forms 1040ez Enter one-half of the amount on line A B. Irs 2012 tax forms 1040ez   C. Irs 2012 tax forms 1040ez Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Irs 2012 tax forms 1040ez   D. Irs 2012 tax forms 1040ez Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Irs 2012 tax forms 1040ez   E. Irs 2012 tax forms 1040ez Add lines B, C, and D E. Irs 2012 tax forms 1040ez   Note. Irs 2012 tax forms 1040ez Compare the amount on line E to your base amount for your filing status. Irs 2012 tax forms 1040ez If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Irs 2012 tax forms 1040ez If the amount on line E is more than your base amount, some of your benefits may be taxable. Irs 2012 tax forms 1040ez You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Irs 2012 tax forms 1040ez If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. Irs 2012 tax forms 1040ez Example. Irs 2012 tax forms 1040ez You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Irs 2012 tax forms 1040ez In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Irs 2012 tax forms 1040ez Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Irs 2012 tax forms 1040ez You also received a taxable pension of $22,800 and interest income of $500. Irs 2012 tax forms 1040ez You did not have any tax-exempt interest income. Irs 2012 tax forms 1040ez Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. Irs 2012 tax forms 1040ez Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. Irs 2012 tax forms 1040ez Filled-in Worksheet 11-1. Irs 2012 tax forms 1040ez A Quick Way To Check if Your Benefits May Be Taxable A. Irs 2012 tax forms 1040ez Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Irs 2012 tax forms 1040ez Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Irs 2012 tax forms 1040ez (If you received more than one form, combine the amounts from box 5 and enter the total. Irs 2012 tax forms 1040ez ) A. Irs 2012 tax forms 1040ez $11,000 Note. Irs 2012 tax forms 1040ez If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Irs 2012 tax forms 1040ez B. Irs 2012 tax forms 1040ez Enter one-half of the amount on line A B. Irs 2012 tax forms 1040ez 5,500 C. Irs 2012 tax forms 1040ez Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Irs 2012 tax forms 1040ez 23,300 D. Irs 2012 tax forms 1040ez Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Irs 2012 tax forms 1040ez -0- E. Irs 2012 tax forms 1040ez Add lines B, C, and D E. Irs 2012 tax forms 1040ez $28,800 Note. Irs 2012 tax forms 1040ez Compare the amount on line E to your base amount for your filing status. Irs 2012 tax forms 1040ez If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Irs 2012 tax forms 1040ez If the amount on line E is more than your base amount, some of your benefits may be taxable. Irs 2012 tax forms 1040ez You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Irs 2012 tax forms 1040ez If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. Irs 2012 tax forms 1040ez Who is taxed. Irs 2012 tax forms 1040ez   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. Irs 2012 tax forms 1040ez For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. Irs 2012 tax forms 1040ez One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. Irs 2012 tax forms 1040ez Repayment of benefits. Irs 2012 tax forms 1040ez   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Irs 2012 tax forms 1040ez It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Irs 2012 tax forms 1040ez If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Irs 2012 tax forms 1040ez   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. Irs 2012 tax forms 1040ez Your repayments are shown in box 4. Irs 2012 tax forms 1040ez The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Irs 2012 tax forms 1040ez Use the amount in box 5 to figure whether any of your benefits are taxable. Irs 2012 tax forms 1040ez Tax withholding and estimated tax. Irs 2012 tax forms 1040ez   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. Irs 2012 tax forms 1040ez If you choose to do this, you must complete a Form W-4V. Irs 2012 tax forms 1040ez   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. Irs 2012 tax forms 1040ez For details, see Publication 505 or the instructions for Form 1040-ES. Irs 2012 tax forms 1040ez How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Irs 2012 tax forms 1040ez You cannot use Form 1040EZ. Irs 2012 tax forms 1040ez Reporting on Form 1040. Irs 2012 tax forms 1040ez   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. Irs 2012 tax forms 1040ez If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Irs 2012 tax forms 1040ez Reporting on Form 1040A. Irs 2012 tax forms 1040ez   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. Irs 2012 tax forms 1040ez If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Irs 2012 tax forms 1040ez Benefits not taxable. Irs 2012 tax forms 1040ez   If you are filing Form 1040EZ, do not report any benefits on your tax return. Irs 2012 tax forms 1040ez If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Irs 2012 tax forms 1040ez Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs 2012 tax forms 1040ez If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Irs 2012 tax forms 1040ez How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Irs 2012 tax forms 1040ez Generally, the higher that total amount, the greater the taxable part of your benefits. Irs 2012 tax forms 1040ez Maximum taxable part. Irs 2012 tax forms 1040ez   Generally, up to 50% of your benefits will be taxable. Irs 2012 tax forms 1040ez However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Irs 2012 tax forms 1040ez The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Irs 2012 tax forms 1040ez You are married filing separately and lived with your spouse at any time during 2013. Irs 2012 tax forms 1040ez Which worksheet to use. Irs 2012 tax forms 1040ez   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. Irs 2012 tax forms 1040ez You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. Irs 2012 tax forms 1040ez You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Irs 2012 tax forms 1040ez In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Irs 2012 tax forms 1040ez Situation (1) does not apply and you take an exclusion for interest from qualified U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Irs 2012 tax forms 1040ez In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. Irs 2012 tax forms 1040ez You received a lump-sum payment for an earlier year. Irs 2012 tax forms 1040ez In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. Irs 2012 tax forms 1040ez See Lump-sum election next. Irs 2012 tax forms 1040ez Lump-sum election. Irs 2012 tax forms 1040ez   You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. Irs 2012 tax forms 1040ez    This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Irs 2012 tax forms 1040ez No part of the lump-sum death benefit is subject to tax. Irs 2012 tax forms 1040ez   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Irs 2012 tax forms 1040ez However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Irs 2012 tax forms 1040ez You can elect this method if it lowers your taxable benefits. Irs 2012 tax forms 1040ez Making the election. Irs 2012 tax forms 1040ez   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. Irs 2012 tax forms 1040ez That discussion also explains how to make the election. Irs 2012 tax forms 1040ez    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Irs 2012 tax forms 1040ez Do not file an amended return for the earlier year. Irs 2012 tax forms 1040ez Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. Irs 2012 tax forms 1040ez Example 1. Irs 2012 tax forms 1040ez George White is single and files Form 1040 for 2013. Irs 2012 tax forms 1040ez He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. Irs 2012 tax forms 1040ez The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. Irs 2012 tax forms 1040ez To figure his taxable benefits, George completes the worksheet shown here. Irs 2012 tax forms 1040ez Filled-in Worksheet 1. Irs 2012 tax forms 1040ez Figuring Your Taxable Benefits 1. Irs 2012 tax forms 1040ez Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs 2012 tax forms 1040ez Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. Irs 2012 tax forms 1040ez Enter one-half of line 1 2,990 3. Irs 2012 tax forms 1040ez Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Irs 2012 tax forms 1040ez     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. Irs 2012 tax forms 1040ez Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Irs 2012 tax forms 1040ez Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Irs 2012 tax forms 1040ez Combine lines 2, 3, 4, and 5 31,980 7. Irs 2012 tax forms 1040ez Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Irs 2012 tax forms 1040ez     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Irs 2012 tax forms 1040ez Is the amount on line 7 less than the amount on line 6?     No. Irs 2012 tax forms 1040ez None of your social security benefits are taxable. Irs 2012 tax forms 1040ez Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs 2012 tax forms 1040ez   Yes. Irs 2012 tax forms 1040ez Subtract line 7 from line 6 31,980 9. Irs 2012 tax forms 1040ez If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. Irs 2012 tax forms 1040ez If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Irs 2012 tax forms 1040ez 85) and enter the result on line 17. Irs 2012 tax forms 1040ez Then go to line 18. Irs 2012 tax forms 1040ez   10. Irs 2012 tax forms 1040ez Is the amount on line 9 less than the amount on line 8?     No. Irs 2012 tax forms 1040ez None of your benefits are taxable. Irs 2012 tax forms 1040ez Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs 2012 tax forms 1040ez If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Irs 2012 tax forms 1040ez     Yes. Irs 2012 tax forms 1040ez Subtract line 9 from line 8 6,980 11. Irs 2012 tax forms 1040ez Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. Irs 2012 tax forms 1040ez Subtract line 11 from line 10. Irs 2012 tax forms 1040ez If zero or less, enter -0- -0- 13. Irs 2012 tax forms 1040ez Enter the smaller of line 10 or line 11 6,980 14. Irs 2012 tax forms 1040ez Enter one-half of line 13 3,490 15. Irs 2012 tax forms 1040ez Enter the smaller of line 2 or line 14 2,990 16. Irs 2012 tax forms 1040ez Multiply line 12 by 85% (. Irs 2012 tax forms 1040ez 85). Irs 2012 tax forms 1040ez If line 12 is zero, enter -0- -0- 17. Irs 2012 tax forms 1040ez Add lines 15 and 16 2,990 18. Irs 2012 tax forms 1040ez Multiply line 1 by 85% (. Irs 2012 tax forms 1040ez 85) 5,083 19. Irs 2012 tax forms 1040ez Taxable benefits. Irs 2012 tax forms 1040ez Enter the smaller of line 17 or line 18. Irs 2012 tax forms 1040ez Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. Irs 2012 tax forms 1040ez On line 20a of his Form 1040, George enters his net benefits of $5,980. Irs 2012 tax forms 1040ez On line 20b, he enters his taxable benefits of $2,990. Irs 2012 tax forms 1040ez Example 2. Irs 2012 tax forms 1040ez Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Irs 2012 tax forms 1040ez Ray is retired and received a fully taxable pension of $15,500. Irs 2012 tax forms 1040ez He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Irs 2012 tax forms 1040ez Alice worked during the year and had wages of $14,000. Irs 2012 tax forms 1040ez She made a deductible payment to her IRA account of $1,000. Irs 2012 tax forms 1040ez Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Irs 2012 tax forms 1040ez They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Irs 2012 tax forms 1040ez They find none of Ray's social security benefits are taxable. Irs 2012 tax forms 1040ez On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Irs 2012 tax forms 1040ez Filled-in Worksheet 1. Irs 2012 tax forms 1040ez Figuring Your Taxable Benefits 1. Irs 2012 tax forms 1040ez Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs 2012 tax forms 1040ez Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. Irs 2012 tax forms 1040ez Enter one-half of line 1 2,800 3. Irs 2012 tax forms 1040ez Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Irs 2012 tax forms 1040ez     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. Irs 2012 tax forms 1040ez Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Irs 2012 tax forms 1040ez Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Irs 2012 tax forms 1040ez Combine lines 2, 3, 4, and 5 32,550 7. Irs 2012 tax forms 1040ez Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Irs 2012 tax forms 1040ez     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. Irs 2012 tax forms 1040ez Is the amount on line 7 less than the amount on line 6?     No. Irs 2012 tax forms 1040ez None of your social security benefits are taxable. Irs 2012 tax forms 1040ez Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs 2012 tax forms 1040ez   Yes. Irs 2012 tax forms 1040ez Subtract line 7 from line 6 31,550 9. Irs 2012 tax forms 1040ez If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Irs 2012 tax forms 1040ez If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Irs 2012 tax forms 1040ez 85) and enter the result on line 17. Irs 2012 tax forms 1040ez Then go to line 18. Irs 2012 tax forms 1040ez   10. Irs 2012 tax forms 1040ez Is the amount on line 9 less than the amount on line 8?     No. Irs 2012 tax forms 1040ez None of your benefits are taxable. Irs 2012 tax forms 1040ez Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs 2012 tax forms 1040ez If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Irs 2012 tax forms 1040ez     Yes. Irs 2012 tax forms 1040ez Subtract line 9 from line 8   11. Irs 2012 tax forms 1040ez Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. Irs 2012 tax forms 1040ez Subtract line 11 from line 10. Irs 2012 tax forms 1040ez If zero or less, enter -0-   13. Irs 2012 tax forms 1040ez Enter the smaller of line 10 or line 11   14. Irs 2012 tax forms 1040ez Enter one-half of line 13   15. Irs 2012 tax forms 1040ez Enter the smaller of line 2 or line 14   16. Irs 2012 tax forms 1040ez Multiply line 12 by 85% (. Irs 2012 tax forms 1040ez 85). Irs 2012 tax forms 1040ez If line 12 is zero, enter -0-   17. Irs 2012 tax forms 1040ez Add lines 15 and 16   18. Irs 2012 tax forms 1040ez Multiply line 1 by 85% (. Irs 2012 tax forms 1040ez 85)   19. Irs 2012 tax forms 1040ez Taxable benefits. Irs 2012 tax forms 1040ez Enter the smaller of line 17 or line 18. Irs 2012 tax forms 1040ez Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. Irs 2012 tax forms 1040ez Joe and Betty Johnson file a joint return on Form 1040 for 2013. Irs 2012 tax forms 1040ez Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Irs 2012 tax forms 1040ez Joe's Form RRB-1099 shows $10,000 in box 5. Irs 2012 tax forms 1040ez Betty is a retired government worker and receives a fully taxable pension of $38,000. Irs 2012 tax forms 1040ez They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez savings bond. Irs 2012 tax forms 1040ez The savings bond interest qualified for the exclusion. Irs 2012 tax forms 1040ez They figure their taxable benefits by completing Worksheet 1. Irs 2012 tax forms 1040ez Because they have qualified U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. Irs 2012 tax forms 1040ez On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Irs 2012 tax forms 1040ez Filled-in Worksheet 1. Irs 2012 tax forms 1040ez Figuring Your Taxable Benefits Before you begin: • If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Irs 2012 tax forms 1040ez • Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Irs 2012 tax forms 1040ez None of your benefits are taxable for 2013. Irs 2012 tax forms 1040ez For more information, see Repayments More Than Gross Benefits. Irs 2012 tax forms 1040ez • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Irs 2012 tax forms 1040ez S. Irs 2012 tax forms 1040ez Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Irs 2012 tax forms 1040ez Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Irs 2012 tax forms 1040ez 1. Irs 2012 tax forms 1040ez Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Irs 2012 tax forms 1040ez Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. Irs 2012 tax forms 1040ez Enter one-half of line 1 5,000 3. Irs 2012 tax forms 1040ez Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Irs 2012 tax forms 1040ez     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. Irs 2012 tax forms 1040ez Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Irs 2012 tax forms 1040ez Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Irs 2012 tax forms 1040ez Combine lines 2, 3, 4, and 5 45,500 7. Irs 2012 tax forms 1040ez Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Irs 2012 tax forms 1040ez     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Irs 2012 tax forms 1040ez Is the amount on line 7 less than the amount on line 6?     No. Irs 2012 tax forms 1040ez None of your social security benefits are taxable. Irs 2012 tax forms 1040ez Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Irs 2012 tax forms 1040ez   Yes. Irs 2012 tax forms 1040ez Subtract line 7 from line 6 45,500 9. Irs 2012 tax forms 1040ez If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Irs 2012 tax forms 1040ez If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Irs 2012 tax forms 1040ez 85) and enter the result on line 17. Irs 2012 tax forms 1040ez Then go to line 18. Irs 2012 tax forms 1040ez   10. Irs 2012 tax forms 1040ez Is the amount on line 9 less than the amount on line 8?     No. Irs 2012 tax forms 1040ez None of your benefits are taxable. Irs 2012 tax forms 1040ez Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Irs 2012 tax forms 1040ez If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Irs 2012 tax forms 1040ez     Yes. Irs 2012 tax forms 1040ez Subtract line 9 from line 8 13,500 11. Irs 2012 tax forms 1040ez Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. Irs 2012 tax forms 1040ez Subtract line 11 from line 10. Irs 2012 tax forms 1040ez If zero or less, enter -0- 1,500 13. Irs 2012 tax forms 1040ez Enter the smaller of line 10 or line 11 12,000 14. Irs 2012 tax forms 1040ez Enter one-half of line 13 6,000 15. Irs 2012 tax forms 1040ez Enter the smaller of line 2 or line 14 5,000 16. Irs 2012 tax forms 1040ez Multiply line 12 by 85% (. Irs 2012 tax forms 1040ez 85). Irs 2012 tax forms 1040ez If line 12 is zero, enter -0- 1,275 17. Irs 2012 tax forms 1040ez Add lines 15 and 16 6,275 18. Irs 2012 tax forms 1040ez Multiply line 1 by 85% (. Irs 2012 tax forms 1040ez 85) 8,500 19. Irs 2012 tax forms 1040ez Taxable benefits. Irs 2012 tax forms 1040ez Enter the smaller of line 17 or line 18. Irs 2012 tax forms 1040ez Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. Irs 2012 tax forms 1040ez Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Irs 2012 tax forms 1040ez Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Irs 2012 tax forms 1040ez Disability payments. Irs 2012 tax forms 1040ez   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. Irs 2012 tax forms 1040ez If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. Irs 2012 tax forms 1040ez If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Irs 2012 tax forms 1040ez Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. Irs 2012 tax forms 1040ez Legal expenses. Irs 2012 tax forms 1040ez   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. Irs 2012 tax forms 1040ez   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Irs 2012 tax forms 1040ez Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Irs 2012 tax forms 1040ez If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Irs 2012 tax forms 1040ez Do not use a worksheet in this case. Irs 2012 tax forms 1040ez If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Irs 2012 tax forms 1040ez If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Irs 2012 tax forms 1040ez Joint return. Irs 2012 tax forms 1040ez   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. Irs 2012 tax forms 1040ez You do this to get your net benefits when figuring if your combined benefits are taxable. Irs 2012 tax forms 1040ez Example. Irs 2012 tax forms 1040ez John and Mary file a joint return for 2013. Irs 2012 tax forms 1040ez John received Form SSA-1099 showing $3,000 in box 5. Irs 2012 tax forms 1040ez Mary also received Form SSA-1099 and the amount in box 5 was ($500). Irs 2012 tax forms 1040ez John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. Irs 2012 tax forms 1040ez Repayment of benefits received in an earlier year. Irs 2012 tax forms 1040ez   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Irs 2012 tax forms 1040ez Deduction $3,000 or less. Irs 2012 tax forms 1040ez   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Irs 2012 tax forms 1040ez Claim it on Schedule A (Form 1040), line 23. Irs 2012 tax forms 1040ez Deduction more than $3,000. Irs 2012 tax forms 1040ez    If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. Irs 2012 tax forms 1040ez Figure your tax for 2013 in the following steps. Irs 2012 tax forms 1040ez Figure the tax without the itemized deduction included on Schedule A, line 28. Irs 2012 tax forms 1040ez For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. Irs 2012 tax forms 1040ez Then refigure the tax for that year. Irs 2012 tax forms 1040ez Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Irs 2012 tax forms 1040ez Subtract the result in (c) from the result in (a). Irs 2012 tax forms 1040ez Compare the tax figured in methods (1) and (2). Irs 2012 tax forms 1040ez Your tax for 2013 is the smaller of the two amounts. Irs 2012 tax forms 1040ez If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Irs 2012 tax forms 1040ez If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Irs 2012 tax forms 1040ez Check box d and enter “I. Irs 2012 tax forms 1040ez R. Irs 2012 tax forms 1040ez C. Irs 2012 tax forms 1040ez 1341” in the space next to that box. Irs 2012 tax forms 1040ez If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Irs 2012 tax forms 1040ez Prev  Up  Next   Home   More Online Publications