Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Is It Too Late To File 2012 Tax Return

Https Mypay Dfas MilFree Tax Usa 2012State Tax File For FreeCan I File 2011 Taxes OnlineAmended Tax FormEfile Taxes FreeFree Tax Calculator 20121040x 2011 Free FileTax Return Forms 2011File 1040x Online Amended ReturnFree 1040ez H&r BlockI Need To File An Amended Tax Return1040ez TaxNeed To Amend 2011 Tax ReturnState Tax Online Filing1040ez Form 2012Student Tax ReturnsFiling A Tax AmendmentTaxes Online 1040ezCan I E File 1040xTax Correction FormFree Tax Calculator 2011Free State And Federal Tax ReturnsAmended Federal Tax Return 2011File Taxes 2008How To Do 2012 Tax Return1040 Ez Tax FormsFile Taxes From 2011Where Can I File Just My State Taxes For Free1040x Online FreeFile Taxes1040x Tax Form 2012Federal Tax Forms For 2011Free Tax Form1040ez Tax1040nr Ez OnlineFiling State Income TaxesSoftware For 1040nr2011 Tax Form 1040Hrblock Free

Is It Too Late To File 2012 Tax Return

Is it too late to file 2012 tax return 12. Is it too late to file 2012 tax return   Other Income Table of Contents Introduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Is it too late to file 2012 tax return Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Is it too late to file 2012 tax return Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Is it too late to file 2012 tax return Method 2. Is it too late to file 2012 tax return RoyaltiesDepletion. Is it too late to file 2012 tax return Coal and iron ore. Is it too late to file 2012 tax return Sale of property interest. Is it too late to file 2012 tax return Part of future production sold. Is it too late to file 2012 tax return Unemployment BenefitsTypes of unemployment compensation. Is it too late to file 2012 tax return Governmental program. Is it too late to file 2012 tax return Repayment of unemployment compensation. Is it too late to file 2012 tax return Tax withholding. Is it too late to file 2012 tax return Repayment of benefits. Is it too late to file 2012 tax return Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Is it too late to file 2012 tax return Deduction for costs involved in unlawful discrimination suits. Is it too late to file 2012 tax return Energy conservation measure. Is it too late to file 2012 tax return Dwelling unit. Is it too late to file 2012 tax return Current income required to be distributed. Is it too late to file 2012 tax return Current income not required to be distributed. Is it too late to file 2012 tax return How to report. Is it too late to file 2012 tax return Losses. Is it too late to file 2012 tax return Grantor trust. Is it too late to file 2012 tax return Nonemployee compensation. Is it too late to file 2012 tax return Corporate director. Is it too late to file 2012 tax return Personal representatives. Is it too late to file 2012 tax return Manager of trade or business for bankruptcy estate. Is it too late to file 2012 tax return Notary public. Is it too late to file 2012 tax return Election precinct official. Is it too late to file 2012 tax return Difficulty-of-care payments. Is it too late to file 2012 tax return Maintaining space in home. Is it too late to file 2012 tax return Reporting taxable payments. Is it too late to file 2012 tax return Lotteries and raffles. Is it too late to file 2012 tax return Form W-2G. Is it too late to file 2012 tax return Reporting winnings and recordkeeping. Is it too late to file 2012 tax return Inherited pension or IRA. Is it too late to file 2012 tax return Employee awards or bonuses. Is it too late to file 2012 tax return Pulitzer, Nobel, and similar prizes. Is it too late to file 2012 tax return Payment for services. Is it too late to file 2012 tax return VA payments. Is it too late to file 2012 tax return Prizes. Is it too late to file 2012 tax return Strike and lockout benefits. Is it too late to file 2012 tax return Introduction You must include on your return all items of income you receive in the form of money, property, and services unless the tax law states that you do not include them. Is it too late to file 2012 tax return Some items, however, are only partly excluded from income. Is it too late to file 2012 tax return This chapter discusses many kinds of income and explains whether they are taxable or nontaxable. Is it too late to file 2012 tax return Income that is taxable must be reported on your tax return and is subject to tax. Is it too late to file 2012 tax return Income that is nontaxable may have to be shown on your tax return but is not taxable. Is it too late to file 2012 tax return This chapter begins with discussions of the following income items. Is it too late to file 2012 tax return Bartering. Is it too late to file 2012 tax return Canceled debts. Is it too late to file 2012 tax return Sales parties at which you are the host or hostess. Is it too late to file 2012 tax return Life insurance proceeds. Is it too late to file 2012 tax return Partnership income. Is it too late to file 2012 tax return S Corporation income. Is it too late to file 2012 tax return Recoveries (including state income tax refunds). Is it too late to file 2012 tax return Rents from personal property. Is it too late to file 2012 tax return Repayments. Is it too late to file 2012 tax return Royalties. Is it too late to file 2012 tax return Unemployment benefits. Is it too late to file 2012 tax return Welfare and other public assistance benefits. Is it too late to file 2012 tax return These discussions are followed by brief discussions of other income items. Is it too late to file 2012 tax return Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 544 Sales and Other Dispositions of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Bartering Bartering is an exchange of property or services. Is it too late to file 2012 tax return You must include in your income, at the time received, the fair market value of property or services you receive in bartering. Is it too late to file 2012 tax return If you exchange services with another person and you both have agreed ahead of time on the value of the services, that value will be accepted as fair market value unless the value can be shown to be otherwise. Is it too late to file 2012 tax return Generally, you report this income on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Is it too late to file 2012 tax return However, if the barter involves an exchange of something other than services, such as in Example 3 below, you may have to use another form or schedule instead. Is it too late to file 2012 tax return Example 1. Is it too late to file 2012 tax return You are a self-employed attorney who performs legal services for a client, a small corporation. Is it too late to file 2012 tax return The corporation gives you shares of its stock as payment for your services. Is it too late to file 2012 tax return You must include the fair market value of the shares in your income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) in the year you receive them. Is it too late to file 2012 tax return Example 2. Is it too late to file 2012 tax return You are self-employed and a member of a barter club. Is it too late to file 2012 tax return The club uses “credit units” as a means of exchange. Is it too late to file 2012 tax return It adds credit units to your account for goods or services you provide to members, which you can use to purchase goods or services offered by other members of the barter club. Is it too late to file 2012 tax return The club subtracts credit units from your account when you receive goods or services from other members. Is it too late to file 2012 tax return You must include in your income the value of the credit units that are added to your account, even though you may not actually receive goods or services from other members until a later tax year. Is it too late to file 2012 tax return Example 3. Is it too late to file 2012 tax return You own a small apartment building. Is it too late to file 2012 tax return In return for 6 months rent-free use of an apartment, an artist gives you a work of art she created. Is it too late to file 2012 tax return You must report as rental income on Schedule E (Form 1040), Supplemental Income and Loss, the fair market value of the artwork, and the artist must report as income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) the fair rental value of the apartment. Is it too late to file 2012 tax return Form 1099-B from barter exchange. Is it too late to file 2012 tax return   If you exchanged property or services through a barter exchange, Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a similar statement from the barter exchange should be sent to you by February 18, 2014. Is it too late to file 2012 tax return It should show the value of cash, property, services, credits, or scrip you received from exchanges during 2013. Is it too late to file 2012 tax return The IRS also will receive a copy of Form 1099-B. Is it too late to file 2012 tax return Canceled Debts In most cases, if a debt you owe is canceled or forgiven, other than as a gift or bequest, you must include the canceled amount in your income. Is it too late to file 2012 tax return You have no income from the canceled debt if it is intended as a gift to you. Is it too late to file 2012 tax return A debt includes any indebtedness for which you are liable or which attaches to property you hold. Is it too late to file 2012 tax return If the debt is a nonbusiness debt, report the canceled amount on Form 1040, line 21. Is it too late to file 2012 tax return If it is a business debt, report the amount on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) (or on Schedule F (Form 1040), Profit or Loss From Farming, if the debt is farm debt and you are a farmer). Is it too late to file 2012 tax return Form 1099-C. Is it too late to file 2012 tax return   If a Federal Government agency, financial institution, or credit union cancels or forgives a debt you owe of $600 or more, you will receive a Form 1099-C, Cancellation of Debt. Is it too late to file 2012 tax return The amount of the canceled debt is shown in box 2. Is it too late to file 2012 tax return Interest included in canceled debt. Is it too late to file 2012 tax return   If any interest is forgiven and included in the amount of canceled debt in box 2, the amount of interest also will be shown in box 3. Is it too late to file 2012 tax return Whether or not you must include the interest portion of the canceled debt in your income depends on whether the interest would be deductible when you paid it. Is it too late to file 2012 tax return See Deductible debt under Exceptions, later. Is it too late to file 2012 tax return   If the interest would not be deductible (such as interest on a personal loan), include in your income the amount from Form 1099-C, box 2. Is it too late to file 2012 tax return If the interest would be deductible (such as on a business loan), include in your income the net amount of the canceled debt (the amount shown in box 2 less the interest amount shown in box 3). Is it too late to file 2012 tax return Discounted mortgage loan. Is it too late to file 2012 tax return   If your financial institution offers a discount for the early payment of your mortgage loan, the amount of the discount is canceled debt. Is it too late to file 2012 tax return You must include the canceled amount in your income. Is it too late to file 2012 tax return Mortgage relief upon sale or other disposition. Is it too late to file 2012 tax return   If you are personally liable for a mortgage (recourse debt), and you are relieved of the mortgage when you dispose of the property, you may realize gain or loss up to the fair market value of the property. Is it too late to file 2012 tax return To the extent the mortgage discharge exceeds the fair market value of the property, it is income from discharge of indebtedness unless it qualifies for exclusion under Excluded debt , later. Is it too late to file 2012 tax return Report any income from discharge of indebtedness on nonbusiness debt that does not qualify for exclusion as other income on Form 1040, line 21. Is it too late to file 2012 tax return    You may be able to exclude part of the mortgage relief on your principal residence. Is it too late to file 2012 tax return See Excluded debt, later. Is it too late to file 2012 tax return   If you are not personally liable for a mortgage (nonrecourse debt), and you are relieved of the mortgage when you dispose of the property (such as through foreclosure), that relief is included in the amount you realize. Is it too late to file 2012 tax return You may have a taxable gain if the amount you realize exceeds your adjusted basis in the property. Is it too late to file 2012 tax return Report any gain on nonbusiness property as a capital gain. Is it too late to file 2012 tax return   See Publication 4681 for more information. Is it too late to file 2012 tax return Stockholder debt. Is it too late to file 2012 tax return   If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution that is generally dividend income to you. Is it too late to file 2012 tax return For more information, see Publication 542, Corporations. Is it too late to file 2012 tax return   If you are a stockholder in a corporation and you cancel a debt owed to you by the corporation, you generally do not realize income. Is it too late to file 2012 tax return This is because the canceled debt is considered as a contribution to the capital of the corporation equal to the amount of debt principal that you canceled. Is it too late to file 2012 tax return Repayment of canceled debt. Is it too late to file 2012 tax return   If you included a canceled amount in your income and later pay the debt, you may be able to file a claim for refund for the year the amount was included in income. Is it too late to file 2012 tax return You can file a claim on Form 1040X if the statute of limitations for filing a claim is still open. Is it too late to file 2012 tax return The statute of limitations generally does not end until 3 years after the due date of your original return. Is it too late to file 2012 tax return Exceptions There are several exceptions to the inclusion of canceled debt in income. Is it too late to file 2012 tax return These are explained next. Is it too late to file 2012 tax return Student loans. Is it too late to file 2012 tax return   Certain student loans contain a provision that all or part of the debt incurred to attend the qualified educational institution will be canceled if you work for a certain period of time in certain professions for any of a broad class of employers. Is it too late to file 2012 tax return   You do not have income if your student loan is canceled after you agreed to this provision and then performed the services required. Is it too late to file 2012 tax return To qualify, the loan must have been made by: The Federal Government, a state or local government, or an instrumentality, agency, or subdivision thereof, A tax-exempt public benefit corporation that has assumed control of a state, county, or municipal hospital, and whose employees are considered public employees under state law, or An educational institution: Under an agreement with an entity described in (1) or (2) that provided the funds to the institution to make the loan, or As part of a program of the institution designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs and under which the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt organization described in section 501(c)(3). Is it too late to file 2012 tax return   A loan to refinance a qualified student loan also will qualify if it was made by an educational institution or a qualified tax-exempt organization under its program designed as described in (3)(b) above. Is it too late to file 2012 tax return Education loan repayment assistance. Is it too late to file 2012 tax return   Education loan repayments made to you by the National Health Service Corps Loan Repayment Program (NHSC Loan Repayment Program), a state education loan repayment program eligible for funds under the Public Health Service Act, or any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in underserved or health professional shortage areas are not taxable. Is it too late to file 2012 tax return    The provision relating to the “other state loan repayment or loan forgiveness program” was added to this exclusion for amounts received in tax years beginning after December 31, 2008. Is it too late to file 2012 tax return If you included these amounts in income in 2010, 2011, or 2012, you should file an amended tax return to exclude this income. Is it too late to file 2012 tax return See Form 1040X and its instructions for details on filing. Is it too late to file 2012 tax return Deductible debt. Is it too late to file 2012 tax return   You do not have income from the cancellation of a debt if your payment of the debt would be deductible. Is it too late to file 2012 tax return This exception applies only if you use the cash method of accounting. Is it too late to file 2012 tax return For more information, see chapter 5 of Publication 334, Tax Guide for Small Business. Is it too late to file 2012 tax return Price reduced after purchase. Is it too late to file 2012 tax return   In most cases, if the seller reduces the amount of debt you owe for property you purchased, you do not have income from the reduction. Is it too late to file 2012 tax return The reduction of the debt is treated as a purchase price adjustment and reduces your basis in the property. Is it too late to file 2012 tax return Excluded debt. Is it too late to file 2012 tax return   Do not include a canceled debt in your gross income in the following situations. Is it too late to file 2012 tax return The debt is canceled in a bankruptcy case under title 11 of the U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Code. Is it too late to file 2012 tax return See Publication 908, Bankruptcy Tax Guide. Is it too late to file 2012 tax return The debt is canceled when you are insolvent. Is it too late to file 2012 tax return However, you cannot exclude any amount of canceled debt that is more than the amount by which you are insolvent. Is it too late to file 2012 tax return See Publication 908. Is it too late to file 2012 tax return The debt is qualified farm debt and is canceled by a qualified person. Is it too late to file 2012 tax return See chapter 3 of Publication 225, Farmer's Tax Guide. Is it too late to file 2012 tax return The debt is qualified real property business debt. Is it too late to file 2012 tax return See chapter 5 of Publication 334. Is it too late to file 2012 tax return The cancellation is intended as a gift. Is it too late to file 2012 tax return The debt is qualified principal residence indebtedness. Is it too late to file 2012 tax return See Publication 525 for additional information. Is it too late to file 2012 tax return Host or Hostess If you host a party or event at which sales are made, any gift or gratuity you receive for giving the event is a payment for helping a direct seller make sales. Is it too late to file 2012 tax return You must report this item as income at its fair market value. Is it too late to file 2012 tax return Your out-of-pocket party expenses are subject to the 50% limit for meal and entertainment expenses. Is it too late to file 2012 tax return These expenses are deductible as miscellaneous itemized deductions subject to the 2%-of-AGI limit on Schedule A (Form 1040), but only up to the amount of income you receive for giving the party. Is it too late to file 2012 tax return For more information about the 50% limit for meal and entertainment expenses, see chapter 26. Is it too late to file 2012 tax return Life Insurance Proceeds Life insurance proceeds paid to you because of the death of the insured person are not taxable unless the policy was turned over to you for a price. Is it too late to file 2012 tax return This is true even if the proceeds were paid under an accident or health insurance policy or an endowment contract. Is it too late to file 2012 tax return However, interest income received as a result of life insurance proceeds may be taxable. Is it too late to file 2012 tax return Proceeds not received in installments. Is it too late to file 2012 tax return   If death benefits are paid to you in a lump sum or other than at regular intervals, include in your income only the benefits that are more than the amount payable to you at the time of the insured person's death. Is it too late to file 2012 tax return If the benefit payable at death is not specified, you include in your income the benefit payments that are more than the present value of the payments at the time of death. Is it too late to file 2012 tax return Proceeds received in installments. Is it too late to file 2012 tax return   If you receive life insurance proceeds in installments, you can exclude part of each installment from your income. Is it too late to file 2012 tax return   To determine the excluded part, divide the amount held by the insurance company (generally the total lump sum payable at the death of the insured person) by the number of installments to be paid. Is it too late to file 2012 tax return Include anything over this excluded part in your income as interest. Is it too late to file 2012 tax return Surviving spouse. Is it too late to file 2012 tax return   If your spouse died before October 23, 1986, and insurance proceeds paid to you because of the death of your spouse are received in installments, you can exclude up to $1,000 a year of the interest included in the installments. Is it too late to file 2012 tax return If you remarry, you can continue to take the exclusion. Is it too late to file 2012 tax return Surrender of policy for cash. Is it too late to file 2012 tax return   If you surrender a life insurance policy for cash, you must include in income any proceeds that are more than the cost of the life insurance policy. Is it too late to file 2012 tax return In most cases, your cost (or investment in the contract) is the total of premiums that you paid for the life insurance policy, less any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income. Is it too late to file 2012 tax return    You should receive a Form 1099-R showing the total proceeds and the taxable part. Is it too late to file 2012 tax return Report these amounts on lines 16a and 16b of Form 1040 or lines 12a and 12b of Form 1040A. Is it too late to file 2012 tax return More information. Is it too late to file 2012 tax return   For more information, see Life Insurance Proceeds in Publication 525. Is it too late to file 2012 tax return Endowment Contract Proceeds An endowment contract is a policy under which you are paid a specified amount of money on a certain date unless you die before that date, in which case, the money is paid to your designated beneficiary. Is it too late to file 2012 tax return Endowment proceeds paid in a lump sum to you at maturity are taxable only if the proceeds are more than the cost of the policy. Is it too late to file 2012 tax return To determine your cost, subtract any amount that you previously received under the contract and excluded from your income from the total premiums (or other consideration) paid for the contract. Is it too late to file 2012 tax return Include the part of the lump sum payment that is more than your cost in your income. Is it too late to file 2012 tax return Accelerated Death Benefits Certain amounts paid as accelerated death benefits under a life insurance contract or viatical settlement before the insured's death are excluded from income if the insured is terminally or chronically ill. Is it too late to file 2012 tax return Viatical settlement. Is it too late to file 2012 tax return   This is the sale or assignment of any part of the death benefit under a life insurance contract to a viatical settlement provider. Is it too late to file 2012 tax return A viatical settlement provider is a person who regularly engages in the business of buying or taking assignment of life insurance contracts on the lives of insured individuals who are terminally or chronically ill and who meets the requirements of section 101(g)(2)(B) of the Internal Revenue Code. Is it too late to file 2012 tax return Exclusion for terminal illness. Is it too late to file 2012 tax return    Accelerated death benefits are fully excludable if the insured is a terminally ill individual. Is it too late to file 2012 tax return This is a person who has been certified by a physician as having an illness or physical condition that can reasonably be expected to result in death within 24 months from the date of the certification. Is it too late to file 2012 tax return Exclusion for chronic illness. Is it too late to file 2012 tax return    If the insured is a chronically ill individual who is not terminally ill, accelerated death benefits paid on the basis of costs incurred for qualified long-term care services are fully excludable. Is it too late to file 2012 tax return Accelerated death benefits paid on a per diem or other periodic basis are excludable up to a limit. Is it too late to file 2012 tax return This limit applies to the total of the accelerated death benefits and any periodic payments received from long-term care insurance contracts. Is it too late to file 2012 tax return For information on the limit and the definitions of chronically ill individual, qualified long-term care services, and long-term care insurance contracts, see Long-Term Care Insurance Contracts under Sickness and Injury Benefits in Publication 525. Is it too late to file 2012 tax return Exception. Is it too late to file 2012 tax return   The exclusion does not apply to any amount paid to a person (other than the insured) who has an insurable interest in the life of the insured because the insured: Is a director, officer, or employee of the person, or Has a financial interest in the person's business. Is it too late to file 2012 tax return Form 8853. Is it too late to file 2012 tax return   To claim an exclusion for accelerated death benefits made on a per diem or other periodic basis, you must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your return. Is it too late to file 2012 tax return You do not have to file Form 8853 to exclude accelerated death benefits paid on the basis of actual expenses incurred. Is it too late to file 2012 tax return Public Safety Officer Killed in the Line of Duty If you are a survivor of a public safety officer who was killed in the line of duty, you may be able to exclude from income certain amounts you receive. Is it too late to file 2012 tax return For this purpose, the term public safety officer includes law enforcement officers, firefighters, chaplains, and rescue squad and ambulance crew members. Is it too late to file 2012 tax return For more information, see Publication 559, Survivors, Executors, and Administrators. Is it too late to file 2012 tax return Partnership Income A partnership generally is not a taxable entity. Is it too late to file 2012 tax return The income, gains, losses, deductions, and credits of a partnership are passed through to the partners based on each partner's distributive share of these items. Is it too late to file 2012 tax return Schedule K-1 (Form 1065). Is it too late to file 2012 tax return    Although a partnership generally pays no tax, it must file an information return on Form 1065, U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Return of Partnership Income, and send Schedule K-1 (Form 1065) to each partner. Is it too late to file 2012 tax return In addition, the partnership will send each partner a copy of the Partner's Instructions for Schedule K-1 (Form 1065) to help each partner report his or her share of the partnership's income, deductions, credits, and tax preference items. Is it too late to file 2012 tax return Keep Schedule K-1 (Form 1065) for your records. Is it too late to file 2012 tax return Do not attach it to your Form 1040, unless you are specifically required to do so. Is it too late to file 2012 tax return For more information on partnerships, see Publication 541, Partnerships. Is it too late to file 2012 tax return Qualified joint venture. Is it too late to file 2012 tax return   If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. Is it too late to file 2012 tax return To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Is it too late to file 2012 tax return For further information on how to make the election and which schedule(s) to file, see the instructions for your individual tax return. Is it too late to file 2012 tax return S Corporation Income In most cases, an S corporation does not pay tax on its income. Is it too late to file 2012 tax return Instead, the income, losses, deductions, and credits of the corporation are passed through to the shareholders based on each shareholder's pro rata share. Is it too late to file 2012 tax return Schedule K-1 (Form 1120S). Is it too late to file 2012 tax return   An S corporation must file a return on Form 1120S, U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Income Tax Return for an S Corporation, and send Schedule K-1 (Form 1120S) to each shareholder. Is it too late to file 2012 tax return In addition, the S corporation will send each shareholder a copy of the Shareholder's Instructions for Schedule K-1 (Form 1120S) to help each shareholder report his or her share of the S corporation's income, losses, credits, and deductions. Is it too late to file 2012 tax return Keep Schedule K-1 (Form 1120S) for your records. Is it too late to file 2012 tax return Do not attach it to your Form 1040, unless you are specifically required to do so. Is it too late to file 2012 tax return For more information on S corporations and their shareholders, see the Instructions for Form 1120S. Is it too late to file 2012 tax return Recoveries A recovery is a return of an amount you deducted or took a credit for in an earlier year. Is it too late to file 2012 tax return The most common recoveries are refunds, reimbursements, and rebates of deductions itemized on Schedule A (Form 1040). Is it too late to file 2012 tax return You also may have recoveries of non-itemized deductions (such as payments on previously deducted bad debts) and recoveries of items for which you previously claimed a tax credit. Is it too late to file 2012 tax return Tax benefit rule. Is it too late to file 2012 tax return   You must include a recovery in your income in the year you receive it up to the amount by which the deduction or credit you took for the recovered amount reduced your tax in the earlier year. Is it too late to file 2012 tax return For this purpose, any increase to an amount carried over to the current year that resulted from the deduction or credit is considered to have reduced your tax in the earlier year. Is it too late to file 2012 tax return For more information, see Publication 525. Is it too late to file 2012 tax return Federal income tax refund. Is it too late to file 2012 tax return   Refunds of federal income taxes are not included in your income because they are never allowed as a deduction from income. Is it too late to file 2012 tax return State tax refund. Is it too late to file 2012 tax return   If you received a state or local income tax refund (or credit or offset) in 2013, you generally must include it in income if you deducted the tax in an earlier year. Is it too late to file 2012 tax return The payer should send Form 1099-G, Certain Government Payments, to you by January 31, 2014. Is it too late to file 2012 tax return The IRS also will receive a copy of the Form 1099-G. Is it too late to file 2012 tax return If you file Form 1040, use the State and Local Income Tax Refund Worksheet in the 2013 Form 1040 instructions for line 10 to figure the amount (if any) to include in your income. Is it too late to file 2012 tax return See Publication 525 for when you must use another worksheet. Is it too late to file 2012 tax return   If you could choose to deduct for a tax year either: State and local income taxes, or State and local general sales taxes, then the maximum refund that you may have to include in income is limited to the excess of the tax you chose to deduct for that year over the tax you did not choose to deduct for that year. Is it too late to file 2012 tax return For examples, see Publication 525. Is it too late to file 2012 tax return Mortgage interest refund. Is it too late to file 2012 tax return    If you received a refund or credit in 2013 of mortgage interest paid in an earlier year, the amount should be shown in box 3 of your Form 1098, Mortgage Interest Statement. Is it too late to file 2012 tax return Do not subtract the refund amount from the interest you paid in 2013. Is it too late to file 2012 tax return You may have to include it in your income under the rules explained in the following discussions. Is it too late to file 2012 tax return Interest on recovery. Is it too late to file 2012 tax return   Interest on any of the amounts you recover must be reported as interest income in the year received. Is it too late to file 2012 tax return For example, report any interest you received on state or local income tax refunds on Form 1040, line 8a. Is it too late to file 2012 tax return Recovery and expense in same year. Is it too late to file 2012 tax return   If the refund or other recovery and the expense occur in the same year, the recovery reduces the deduction or credit and is not reported as income. Is it too late to file 2012 tax return Recovery for 2 or more years. Is it too late to file 2012 tax return   If you receive a refund or other recovery that is for amounts you paid in 2 or more separate years, you must allocate, on a pro rata basis, the recovered amount between the years in which you paid it. Is it too late to file 2012 tax return This allocation is necessary to determine the amount of recovery from any earlier years and to determine the amount, if any, of your allowable deduction for this item for the current year. Is it too late to file 2012 tax return For information on how to compute the allocation, see Recoveries in Publication 525. Is it too late to file 2012 tax return Itemized Deduction Recoveries If you recover any amount that you deducted in an earlier year on Schedule A (Form 1040), you generally must include the full amount of the recovery in your income in the year you receive it. Is it too late to file 2012 tax return Where to report. Is it too late to file 2012 tax return   Enter your state or local income tax refund on Form 1040, line 10, and the total of all other recoveries as other income on Form 1040, line 21. Is it too late to file 2012 tax return You cannot use Form 1040A or Form 1040EZ. Is it too late to file 2012 tax return Standard deduction limit. Is it too late to file 2012 tax return   You generally are allowed to claim the standard deduction if you do not itemize your deductions. Is it too late to file 2012 tax return Only your itemized deductions that are more than your standard deduction are subject to the recovery rule (unless you are required to itemize your deductions). Is it too late to file 2012 tax return If your total deductions on the earlier year return were not more than your income for that year, include in your income this year the lesser of: Your recoveries, or The amount by which your itemized deductions exceeded the standard deduction. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return For 2012, you filed a joint return. Is it too late to file 2012 tax return Your taxable income was $60,000 and you were not entitled to any tax credits. Is it too late to file 2012 tax return Your standard deduction was $11,900, and you had itemized deductions of $14,000. Is it too late to file 2012 tax return In 2013, you received the following recoveries for amounts deducted on your 2012 return: Medical expenses $200 State and local income tax refund 400 Refund of mortgage interest 325 Total recoveries $925 None of the recoveries were more than the deductions taken for 2012. Is it too late to file 2012 tax return The difference between the state and local income tax you deducted and your local general sales tax was more than $400. Is it too late to file 2012 tax return Your total recoveries are less than the amount by which your itemized deductions exceeded the standard deduction ($14,000 − 11,900 = $2,100), so you must include your total recoveries in your income for 2013. Is it too late to file 2012 tax return Report the state and local income tax refund of $400 on Form 1040, line 10, and the balance of your recoveries, $525, on Form 1040, line 21. Is it too late to file 2012 tax return Standard deduction for earlier years. Is it too late to file 2012 tax return   To determine if amounts recovered in 2013 must be included in your income, you must know the standard deduction for your filing status for the year the deduction was claimed. Is it too late to file 2012 tax return Look in the instructions for your tax return from prior years to locate the standard deduction for the filing status for that prior year. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return You filed a joint return on Form 1040 for 2012 with taxable income of $45,000. Is it too late to file 2012 tax return Your itemized deductions were $12,350. Is it too late to file 2012 tax return The standard deduction that you could have claimed was $11,900. Is it too late to file 2012 tax return In 2013, you recovered $2,100 of your 2012 itemized deductions. Is it too late to file 2012 tax return None of the recoveries were more than the actual deductions for 2012. Is it too late to file 2012 tax return Include $450 of the recoveries in your 2013 income. Is it too late to file 2012 tax return This is the smaller of your recoveries ($2,100) or the amount by which your itemized deductions were more than the standard deduction ($12,350 − $11,900 = $450). Is it too late to file 2012 tax return Recovery limited to deduction. Is it too late to file 2012 tax return   You do not include in your income any amount of your recovery that is more than the amount you deducted in the earlier year. Is it too late to file 2012 tax return The amount you include in your income is limited to the smaller of: The amount deducted on Schedule A (Form 1040), or The amount recovered. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return During 2012 you paid $1,700 for medical expenses. Is it too late to file 2012 tax return From this amount you subtracted $1,500, which was 7. Is it too late to file 2012 tax return 5% of your adjusted gross income. Is it too late to file 2012 tax return Your actual medical expense deduction was $200. Is it too late to file 2012 tax return In 2013, you received a $500 reimbursement from your medical insurance for your 2012 expenses. Is it too late to file 2012 tax return The only amount of the $500 reimbursement that must be included in your income for 2013 is $200—the amount actually deducted. Is it too late to file 2012 tax return Other recoveries. Is it too late to file 2012 tax return   See Recoveries in Publication 525 if: You have recoveries of items other than itemized deductions, or You received a recovery for an item for which you claimed a tax credit (other than investment credit or foreign tax credit) in a prior year. Is it too late to file 2012 tax return Rents from Personal Property If you rent out personal property, such as equipment or vehicles, how you report your income and expenses is in most cases determined by: Whether or not the rental activity is a business, and Whether or not the rental activity is conducted for profit. Is it too late to file 2012 tax return In most cases, if your primary purpose is income or profit and you are involved in the rental activity with continuity and regularity, your rental activity is a business. Is it too late to file 2012 tax return See Publication 535, Business Expenses, for details on deducting expenses for both business and not-for-profit activities. Is it too late to file 2012 tax return Reporting business income and expenses. Is it too late to file 2012 tax return    If you are in the business of renting personal property, report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Is it too late to file 2012 tax return The form instructions have information on how to complete them. Is it too late to file 2012 tax return Reporting nonbusiness income. Is it too late to file 2012 tax return   If you are not in the business of renting personal property, report your rental income on Form 1040, line 21. Is it too late to file 2012 tax return List the type and amount of the income on the dotted line next to line 21. Is it too late to file 2012 tax return Reporting nonbusiness expenses. Is it too late to file 2012 tax return   If you rent personal property for profit, include your rental expenses in the total amount you enter on Form 1040, line 36. Is it too late to file 2012 tax return Also enter the amount and “PPR” on the dotted line next to line 36. Is it too late to file 2012 tax return   If you do not rent personal property for profit, your deductions are limited and you cannot report a loss to offset other income. Is it too late to file 2012 tax return See Activity not for profit , under Other Income, later. Is it too late to file 2012 tax return Repayments If you had to repay an amount that you included in your income in an earlier year, you may be able to deduct the amount repaid from your income for the year in which you repaid it. Is it too late to file 2012 tax return Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. Is it too late to file 2012 tax return Generally, you can claim a deduction or credit only if the repayment qualifies as an expense or loss incurred in your trade or business or in a for-profit transaction. Is it too late to file 2012 tax return Type of deduction. Is it too late to file 2012 tax return   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. Is it too late to file 2012 tax return You generally deduct the repayment on the same form or schedule on which you previously reported it as income. Is it too late to file 2012 tax return For example, if you reported it as self-employment income, deduct it as a business expense on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). Is it too late to file 2012 tax return If you reported it as a capital gain, deduct it as a capital loss as explained in the Instructions for Schedule D (Form 1040). Is it too late to file 2012 tax return If you reported it as wages, unemployment compensation, or other nonbusiness income, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040). Is it too late to file 2012 tax return Repaid social security benefits. Is it too late to file 2012 tax return   If you repaid social security benefits or equivalent railroad retirement benefits, see Repayment of benefits in chapter 11. Is it too late to file 2012 tax return Repayment of $3,000 or less. Is it too late to file 2012 tax return   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Is it too late to file 2012 tax return If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 23. Is it too late to file 2012 tax return Repayment over $3,000. Is it too late to file 2012 tax return   If the amount you repaid was more than $3,000, you can deduct the repayment (as explained under Type of deduction , earlier). Is it too late to file 2012 tax return However, you can choose instead to take a tax credit for the year of repayment if you included the income under a claim of right. Is it too late to file 2012 tax return This means that at the time you included the income, it appeared that you had an unrestricted right to it. Is it too late to file 2012 tax return If you qualify for this choice, figure your tax under both methods and compare the results. Is it too late to file 2012 tax return Use the method (deduction or credit) that results in less tax. Is it too late to file 2012 tax return When determining whether the amount you repaid was more or less than $3,000, consider the total amount being repaid on the return. Is it too late to file 2012 tax return Each instance of repayment is not considered separately. Is it too late to file 2012 tax return Method 1. Is it too late to file 2012 tax return   Figure your tax for 2013 claiming a deduction for the repaid amount. Is it too late to file 2012 tax return If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 28. Is it too late to file 2012 tax return Method 2. Is it too late to file 2012 tax return   Figure your tax for 2013 claiming a credit for the repaid amount. Is it too late to file 2012 tax return Follow these steps. Is it too late to file 2012 tax return Figure your tax for 2013 without deducting the repaid amount. Is it too late to file 2012 tax return Refigure your tax from the earlier year without including in income the amount you repaid in 2013. Is it too late to file 2012 tax return Subtract the tax in (2) from the tax shown on your return for the earlier year. Is it too late to file 2012 tax return This is the credit. Is it too late to file 2012 tax return Subtract the answer in (3) from the tax for 2013 figured without the deduction (Step 1). Is it too late to file 2012 tax return   If method 1 results in less tax, deduct the amount repaid. Is it too late to file 2012 tax return If method 2 results in less tax, claim the credit figured in (3) above on Form 1040, line 71, by adding the amount of the credit to any other credits on this line, and entering “I. Is it too late to file 2012 tax return R. Is it too late to file 2012 tax return C. Is it too late to file 2012 tax return 1341” in the column to the right of line 71. Is it too late to file 2012 tax return   An example of this computation can be found in Publication 525. Is it too late to file 2012 tax return Repaid wages subject to social security and Medicare taxes. Is it too late to file 2012 tax return   If you had to repay an amount that you included in your wages or compensation in an earlier year on which social security, Medicare, or tier 1 RRTA taxes were paid, ask your employer to refund the excess amount to you. Is it too late to file 2012 tax return If the employer refuses to refund the taxes, ask for a statement indicating the amount of the overcollection to support your claim. Is it too late to file 2012 tax return File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Is it too late to file 2012 tax return Repaid wages subject to Additional Medicare Tax. Is it too late to file 2012 tax return   Employers cannot make an adjustment or file a claim for refund for Additional Medicare Tax withholding when there is a repayment of wages received by an employee in a prior year because the employee determines liability for Additional Medicare Tax on the employee's income tax return for the prior year. Is it too late to file 2012 tax return If you had to repay an amount that you included in your wages or compensation in an earlier year, and on which Additional Medicare Tax was paid, you may be able to recover the Additional Medicare Tax paid on the amount. Is it too late to file 2012 tax return To recover Additional Medicare Tax on the repaid wages or compensation, you must file Form 1040X, Amended U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Individual Income Tax Return, for the prior year in which the wages or compensation were originally received. Is it too late to file 2012 tax return See the Instructions for Form 1040X. Is it too late to file 2012 tax return Royalties Royalties from copyrights, patents, and oil, gas, and mineral properties are taxable as ordinary income. Is it too late to file 2012 tax return In most cases you report royalties in Part I of Schedule E (Form 1040). Is it too late to file 2012 tax return However, if you hold an operating oil, gas, or mineral interest or are in business as a self-employed writer, inventor, artist, etc. Is it too late to file 2012 tax return , report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Is it too late to file 2012 tax return Copyrights and patents. Is it too late to file 2012 tax return   Royalties from copyrights on literary, musical, or artistic works, and similar property, or from patents on inventions, are amounts paid to you for the right to use your work over a specified period of time. Is it too late to file 2012 tax return Royalties generally are based on the number of units sold, such as the number of books, tickets to a performance, or machines sold. Is it too late to file 2012 tax return Oil, gas, and minerals. Is it too late to file 2012 tax return   Royalty income from oil, gas, and mineral properties is the amount you receive when natural resources are extracted from your property. Is it too late to file 2012 tax return The royalties are based on units, such as barrels, tons, etc. Is it too late to file 2012 tax return , and are paid to you by a person or company who leases the property from you. Is it too late to file 2012 tax return Depletion. Is it too late to file 2012 tax return   If you are the owner of an economic interest in mineral deposits or oil and gas wells, you can recover your investment through the depletion allowance. Is it too late to file 2012 tax return For information on this subject, see chapter 9 of Publication 535. Is it too late to file 2012 tax return Coal and iron ore. Is it too late to file 2012 tax return   Under certain circumstances, you can treat amounts you receive from the disposal of coal and iron ore as payments from the sale of a capital asset, rather than as royalty income. Is it too late to file 2012 tax return For information about gain or loss from the sale of coal and iron ore, see Publication 544. Is it too late to file 2012 tax return Sale of property interest. Is it too late to file 2012 tax return   If you sell your complete interest in oil, gas, or mineral rights, the amount you receive is considered payment for the sale of property used in a trade or business under section 1231, not royalty income. Is it too late to file 2012 tax return Under certain circumstances, the sale is subject to capital gain or loss treatment as explained in the Instructions for Schedule D (Form 1040). Is it too late to file 2012 tax return For more information on selling section 1231 property, see chapter 3 of Publication 544. Is it too late to file 2012 tax return   If you retain a royalty, an overriding royalty, or a net profit interest in a mineral property for the life of the property, you have made a lease or a sublease, and any cash you receive for the assignment of other interests in the property is ordinary income subject to a depletion allowance. Is it too late to file 2012 tax return Part of future production sold. Is it too late to file 2012 tax return   If you own mineral property but sell part of the future production, in most cases you treat the money you receive from the buyer at the time of the sale as a loan from the buyer. Is it too late to file 2012 tax return Do not include it in your income or take depletion based on it. Is it too late to file 2012 tax return   When production begins, you include all the proceeds in your income, deduct all the production expenses, and deduct depletion from that amount to arrive at your taxable income from the property. Is it too late to file 2012 tax return Unemployment Benefits The tax treatment of unemployment benefits you receive depends on the type of program paying the benefits. Is it too late to file 2012 tax return Unemployment compensation. Is it too late to file 2012 tax return   You must include in income all unemployment compensation you receive. Is it too late to file 2012 tax return You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you. Is it too late to file 2012 tax return In most cases, you enter unemployment compensation on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Is it too late to file 2012 tax return Types of unemployment compensation. Is it too late to file 2012 tax return   Unemployment compensation generally includes any amount received under an unemployment compensation law of the United States or of a state. Is it too late to file 2012 tax return It includes the following benefits. Is it too late to file 2012 tax return Benefits paid by a state or the District of Columbia from the Federal Unemployment Trust Fund. Is it too late to file 2012 tax return State unemployment insurance benefits. Is it too late to file 2012 tax return Railroad unemployment compensation benefits. Is it too late to file 2012 tax return Disability payments from a government program paid as a substitute for unemployment compensation. Is it too late to file 2012 tax return (Amounts received as workers' compensation for injuries or illness are not unemployment compensation. Is it too late to file 2012 tax return See chapter 5 for more information. Is it too late to file 2012 tax return ) Trade readjustment allowances under the Trade Act of 1974. Is it too late to file 2012 tax return Unemployment assistance under the Disaster Relief and Emergency Assistance Act. Is it too late to file 2012 tax return Unemployment assistance under the Airline Deregulation Act of 1974 Program. Is it too late to file 2012 tax return Governmental program. Is it too late to file 2012 tax return   If you contribute to a governmental unemployment compensation program and your contributions are not deductible, amounts you receive under the program are not included as unemployment compensation until you recover your contributions. Is it too late to file 2012 tax return If you deducted all of your contributions to the program, the entire amount you receive under the program is included in your income. Is it too late to file 2012 tax return Repayment of unemployment compensation. Is it too late to file 2012 tax return   If you repaid in 2013 unemployment compensation you received in 2013, subtract the amount you repaid from the total amount you received and enter the difference on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Is it too late to file 2012 tax return On the dotted line next to your entry enter “Repaid” and the amount you repaid. Is it too late to file 2012 tax return If you repaid unemployment compensation in 2013 that you included in income in an earlier year, you can deduct the amount repaid on Schedule A (Form 1040), line 23, if you itemize deductions. Is it too late to file 2012 tax return If the amount is more than $3,000, see Repayments , earlier. Is it too late to file 2012 tax return Tax withholding. Is it too late to file 2012 tax return   You can choose to have federal income tax withheld from your unemployment compensation. Is it too late to file 2012 tax return To make this choice, complete Form W-4V, Voluntary Withholding Request, and give it to the paying office. Is it too late to file 2012 tax return Tax will be withheld at 10% of your payment. Is it too late to file 2012 tax return    If you do not choose to have tax withheld from your unemployment compensation, you may be liable for estimated tax. Is it too late to file 2012 tax return If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Is it too late to file 2012 tax return For more information on estimated tax, see chapter 4. Is it too late to file 2012 tax return Supplemental unemployment benefits. Is it too late to file 2012 tax return   Benefits received from an employer-financed fund (to which the employees did not contribute) are not unemployment compensation. Is it too late to file 2012 tax return They are taxable as wages and are subject to withholding for income tax. Is it too late to file 2012 tax return They may be subject to social security and Medicare taxes. Is it too late to file 2012 tax return For more information, see Supplemental Unemployment Benefits in section 5 of Publication 15-A, Employer's Supplemental Tax Guide. Is it too late to file 2012 tax return Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Is it too late to file 2012 tax return Repayment of benefits. Is it too late to file 2012 tax return   You may have to repay some of your supplemental unemployment benefits to qualify for trade readjustment allowances under the Trade Act of 1974. Is it too late to file 2012 tax return If you repay supplemental unemployment benefits in the same year you receive them, reduce the total benefits by the amount you repay. Is it too late to file 2012 tax return If you repay the benefits in a later year, you must include the full amount of the benefits received in your income for the year you received them. Is it too late to file 2012 tax return   Deduct the repayment in the later year as an adjustment to gross income on Form 1040. Is it too late to file 2012 tax return (You cannot use Form 1040A or Form 1040EZ. Is it too late to file 2012 tax return ) Include the repayment on Form 1040, line 36, and enter “Sub-Pay TRA” and the amount on the dotted line next to line 36. Is it too late to file 2012 tax return If the amount you repay in a later year is more than $3,000, you may be able to take a credit against your tax for the later year instead of deducting the amount repaid. Is it too late to file 2012 tax return For more information on this, see Repayments , earlier. Is it too late to file 2012 tax return Private unemployment fund. Is it too late to file 2012 tax return   Unemployment benefit payments from a private (nonunion) fund to which you voluntarily contribute are taxable only if the amounts you receive are more than your total payments into the fund. Is it too late to file 2012 tax return Report the taxable amount on Form 1040, line 21. Is it too late to file 2012 tax return Payments by a union. Is it too late to file 2012 tax return   Benefits paid to you as an unemployed member of a union from regular union dues are included in your income on Form 1040, line 21. Is it too late to file 2012 tax return However, if you contribute to a special union fund and your payments to the fund are not deductible, the unemployment benefits you receive from the fund are includible in your income only to the extent they are more than your contributions. Is it too late to file 2012 tax return Guaranteed annual wage. Is it too late to file 2012 tax return   Payments you receive from your employer during periods of unemployment, under a union agreement that guarantees you full pay during the year, are taxable as wages. Is it too late to file 2012 tax return Include them on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Is it too late to file 2012 tax return State employees. Is it too late to file 2012 tax return   Payments similar to a state's unemployment compensation may be made by the state to its employees who are not covered by the state's unemployment compensation law. Is it too late to file 2012 tax return Although the payments are fully taxable, do not report them as unemployment compensation. Is it too late to file 2012 tax return Report these payments on Form 1040, line 21. Is it too late to file 2012 tax return Welfare and Other Public Assistance Benefits Do not include in your income governmental benefit payments from a public welfare fund based upon need, such as payments to blind individuals under a state public assistance law. Is it too late to file 2012 tax return Payments from a state fund for the victims of crime should not be included in the victims' incomes if they are in the nature of welfare payments. Is it too late to file 2012 tax return Do not deduct medical expenses that are reimbursed by such a fund. Is it too late to file 2012 tax return You must include in your income any welfare payments that are compensation for services or that are obtained fraudulently. Is it too late to file 2012 tax return Reemployment Trade Adjustment Assistance (RTAA) payments. Is it too late to file 2012 tax return   RTAA payments received from a state must be included in your income. Is it too late to file 2012 tax return The state must send you Form 1099-G to advise you of the amount you should include in income. Is it too late to file 2012 tax return The amount should be reported on Form 1040, line 21. Is it too late to file 2012 tax return Persons with disabilities. Is it too late to file 2012 tax return   If you have a disability, you must include in income compensation you receive for services you perform unless the compensation is otherwise excluded. Is it too late to file 2012 tax return However, you do not include in income the value of goods, services, and cash that you receive, not in return for your services, but for your training and rehabilitation because you have a disability. Is it too late to file 2012 tax return Excludable amounts include payments for transportation and attendant care, such as interpreter services for the deaf, reader services for the blind, and services to help individuals with an intellectual disability do their work. Is it too late to file 2012 tax return Disaster relief grants. Is it too late to file 2012 tax return    Do not include post-disaster grants received under the Robert T. Is it too late to file 2012 tax return Stafford Disaster Relief and Emergency Assistance Act in your income if the grant payments are made to help you meet necessary expenses or serious needs for medical, dental, housing, personal property, transportation, child care, or funeral expenses. Is it too late to file 2012 tax return Do not deduct casualty losses or medical expenses that are specifically reimbursed by these disaster relief grants. Is it too late to file 2012 tax return If you have deducted a casualty loss for the loss of your personal residence and you later receive a disaster relief grant for the loss of the same residence, you may have to include part or all of the grant in your taxable income. Is it too late to file 2012 tax return See Recoveries , earlier. Is it too late to file 2012 tax return Unemployment assistance payments under the Act are taxable unemployment compensation. Is it too late to file 2012 tax return See Unemployment compensation under Unemployment Benefits, earlier. Is it too late to file 2012 tax return Disaster relief payments. Is it too late to file 2012 tax return   You can exclude from income any amount you receive that is a qualified disaster relief payment. Is it too late to file 2012 tax return A qualified disaster relief payment is an amount paid to you: To reimburse or pay reasonable and necessary personal, family, living, or funeral expenses that result from a qualified disaster; To reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of your home or repair or replacement of its contents to the extent it is due to a qualified disaster; By a person engaged in the furnishing or sale of transportation as a common carrier because of the death or personal physical injuries incurred as a result of a qualified disaster; or By a federal, state, or local government, or agency, or instrumentality in connection with a qualified disaster in order to promote the general welfare. Is it too late to file 2012 tax return You can exclude this amount only to the extent any expense it pays for is not paid for by insurance or otherwise. Is it too late to file 2012 tax return The exclusion does not apply if you were a participant or conspirator in a terrorist action or a representative of one. Is it too late to file 2012 tax return   A qualified disaster is: A disaster which results from a terrorist or military action; A federally declared disaster; or A disaster which results from an accident involving a common carrier, or from any other event, which is determined to be catastrophic by the Secretary of the Treasury or his or her delegate. Is it too late to file 2012 tax return   For amounts paid under item (4), a disaster is qualified if it is determined by an applicable federal, state, or local authority to warrant assistance from the federal, state, or local government, agency, or instrumentality. Is it too late to file 2012 tax return Disaster mitigation payments. Is it too late to file 2012 tax return   You also can exclude from income any amount you receive that is a qualified disaster mitigation payment. Is it too late to file 2012 tax return Qualified disaster mitigation payments are also most commonly paid to you in the period immediately following damage to property as a result of a natural disaster. Is it too late to file 2012 tax return However, disaster mitigation payments are used to mitigate (reduce the severity of) potential damage from future natural disasters. Is it too late to file 2012 tax return They are paid to you through state and local governments based on the provisions of the Robert T. Is it too late to file 2012 tax return Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act. Is it too late to file 2012 tax return   You cannot increase the basis or adjusted basis of your property for improvements made with nontaxable disaster mitigation payments. Is it too late to file 2012 tax return Home Affordable Modification Program (HAMP). Is it too late to file 2012 tax return   If you benefit from Pay-for-Performance Success Payments under HAMP, the payments are not taxable. Is it too late to file 2012 tax return Mortgage assistance payments under section 235 of the National Housing Act. Is it too late to file 2012 tax return   Payments made under section 235 of the National Housing Act for mortgage assistance are not included in the homeowner's income. Is it too late to file 2012 tax return Interest paid for the homeowner under the mortgage assistance program cannot be deducted. Is it too late to file 2012 tax return Medicare. Is it too late to file 2012 tax return   Medicare benefits received under title XVIII of the Social Security Act are not includible in the gross income of the individuals for whom they are paid. Is it too late to file 2012 tax return This includes basic (part A (Hospital Insurance Benefits for the Aged)) and supplementary (part B (Supplementary Medical Insurance Benefits for the Aged)). Is it too late to file 2012 tax return Old-age, survivors, and disability insurance benefits (OASDI). Is it too late to file 2012 tax return   Generally, OASDI payments under section 202 of title II of the Social Security Act are not includible in the gross income of the individuals to whom they are paid. Is it too late to file 2012 tax return This applies to old-age insurance benefits, and insurance benefits for wives, husbands, children, widows, widowers, mothers and fathers, and parents, as well as the lump-sum death payment. Is it too late to file 2012 tax return Nutrition Program for the Elderly. Is it too late to file 2012 tax return    Food benefits you receive under the Nutrition Program for the Elderly are not taxable. Is it too late to file 2012 tax return If you prepare and serve free meals for the program, include in your income as wages the cash pay you receive, even if you are also eligible for food benefits. Is it too late to file 2012 tax return Payments to reduce cost of winter energy. Is it too late to file 2012 tax return   Payments made by a state to qualified people to reduce their cost of winter energy use are not taxable. Is it too late to file 2012 tax return Other Income The following brief discussions are arranged in alphabetical order. Is it too late to file 2012 tax return Other income items briefly discussed below are referenced to publications which provide more topical information. Is it too late to file 2012 tax return Activity not for profit. Is it too late to file 2012 tax return   You must include on your return income from an activity from which you do not expect to make a profit. Is it too late to file 2012 tax return An example of this type of activity is a hobby or a farm you operate mostly for recreation and pleasure. Is it too late to file 2012 tax return Enter this income on Form 1040, line 21. Is it too late to file 2012 tax return Deductions for expenses related to the activity are limited. Is it too late to file 2012 tax return They cannot total more than the income you report and can be taken only if you itemize deductions on Schedule A (Form 1040). Is it too late to file 2012 tax return See Not-for-Profit Activities in chapter 1 of Publication 535 for information on whether an activity is considered carried on for a profit. Is it too late to file 2012 tax return Alaska Permanent Fund dividend. Is it too late to file 2012 tax return   If you received a payment from Alaska's mineral income fund (Alaska Permanent Fund dividend), report it as income on line 21 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Is it too late to file 2012 tax return The state of Alaska sends each recipient a document that shows the amount of the payment with the check. Is it too late to file 2012 tax return The amount also is reported to IRS. Is it too late to file 2012 tax return Alimony. Is it too late to file 2012 tax return   Include in your income on Form 1040, line 11, any alimony payments you receive. Is it too late to file 2012 tax return Amounts you receive for child support are not income to you. Is it too late to file 2012 tax return Alimony and child support payments are discussed in chapter 18. Is it too late to file 2012 tax return Bribes. Is it too late to file 2012 tax return   If you receive a bribe, include it in your income. Is it too late to file 2012 tax return Campaign contributions. Is it too late to file 2012 tax return   These contributions are not income to a candidate unless they are diverted to his or her personal use. Is it too late to file 2012 tax return To be exempt from tax, the contributions must be spent for campaign purposes or kept in a fund for use in future campaigns. Is it too late to file 2012 tax return However, interest earned on bank deposits, dividends received on contributed securities, and net gains realized on sales of contributed securities are taxable and must be reported on Form 1120-POL, U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Income Tax Return for Certain Political Organizations. Is it too late to file 2012 tax return Excess campaign funds transferred to an office account must be included in the officeholder's income on Form 1040, line 21, in the year transferred. Is it too late to file 2012 tax return Car pools. Is it too late to file 2012 tax return   Do not include in your income amounts you receive from the passengers for driving a car in a car pool to and from work. Is it too late to file 2012 tax return These amounts are considered reimbursement for your expenses. Is it too late to file 2012 tax return However, this rule does not apply if you have developed car pool arrangements into a profit-making business of transporting workers for hire. Is it too late to file 2012 tax return Cash rebates. Is it too late to file 2012 tax return   A cash rebate you receive from a dealer or manufacturer of an item you buy is not income, but you must reduce your basis by the amount of the rebate. Is it too late to file 2012 tax return Example. Is it too late to file 2012 tax return You buy a new car for $24,000 cash and receive a $2,000 rebate check from the manufacturer. Is it too late to file 2012 tax return The $2,000 is not income to you. Is it too late to file 2012 tax return Your basis in the car is $22,000. Is it too late to file 2012 tax return This is the basis on which you figure gain or loss if you sell the car and depreciation if you use it for business. Is it too late to file 2012 tax return Casualty insurance and other reimbursements. Is it too late to file 2012 tax return   You generally should not report these reimbursements on your return unless you are figuring gain or loss from the casualty or theft. Is it too late to file 2012 tax return See chapter 25 for more information. Is it too late to file 2012 tax return Child support payments. Is it too late to file 2012 tax return   You should not report these payments on your return. Is it too late to file 2012 tax return See chapter 18 for more information. Is it too late to file 2012 tax return Court awards and damages. Is it too late to file 2012 tax return   To determine if settlement amounts you receive by compromise or judgment must be included in your income, you must consider the item that the settlement replaces. Is it too late to file 2012 tax return The character of the income as ordinary income or capital gain depends on the nature of the underlying claim. Is it too late to file 2012 tax return Include the following as ordinary income. Is it too late to file 2012 tax return Interest on any award. Is it too late to file 2012 tax return Compensation for lost wages or lost profits in most cases. Is it too late to file 2012 tax return Punitive damages, in most cases. Is it too late to file 2012 tax return It does not matter if they relate to a physical injury or physical sickness. Is it too late to file 2012 tax return Amounts received in settlement of pension rights (if you did not contribute to the plan). Is it too late to file 2012 tax return Damages for: Patent or copyright infringement, Breach of contract, or Interference with business operations. Is it too late to file 2012 tax return Back pay and damages for emotional distress received to satisfy a claim under title VII of the Civil Rights Act of 1964. Is it too late to file 2012 tax return Attorney fees and costs (including contingent fees) where the underlying recovery is included in gross income. Is it too late to file 2012 tax return   Do not include in your income compensatory damages for personal physical injury or physical sickness (whether received in a lump sum or installments). Is it too late to file 2012 tax return Emotional distress. Is it too late to file 2012 tax return   Emotional distress itself is not a physical injury or physical sickness, but damages you receive for emotional distress due to a physical injury or sickness are treated as received for the physical injury or sickness. Is it too late to file 2012 tax return Do not include them in your income. Is it too late to file 2012 tax return   If the emotional distress is due to a personal injury that is not due to a physical injury or sickness (for example, employment discrimination or injury to reputation), you must include the damages in your income, except for any damages you receive for medical care due to that emotional distress. Is it too late to file 2012 tax return Emotional distress includes physical symptoms that result from emotional distress, such as headaches, insomnia, and stomach disorders. Is it too late to file 2012 tax return Deduction for costs involved in unlawful discrimination suits. Is it too late to file 2012 tax return   You may be able to deduct attorney fees and court costs paid to recover a judgment or settlement for a claim of unlawful discrimination under various provisions of federal, state, and local law listed in Internal Revenue Code section 62(e), a claim against the United States government, or a claim under section 1862(b)(3)(A) of the Social Security Act. Is it too late to file 2012 tax return For more information, see Publication 525. Is it too late to file 2012 tax return Credit card insurance. Is it too late to file 2012 tax return   In most cases, if you receive benefits under a credit card disability or unemployment insurance plan, the benefits are taxable to you. Is it too late to file 2012 tax return These plans make the minimum monthly payment on your credit card account if you cannot make the payment due to injury, illness, disability, or unemployment. Is it too late to file 2012 tax return Report on Form 1040, line 21, the amount of benefits you received during the year that is more than the amount of the premiums you paid during the year. Is it too late to file 2012 tax return Down payment assistance. Is it too late to file 2012 tax return   If you purchase a home and receive assistance from a nonprofit corporation to make the down payment, that assistance is not included in your income. Is it too late to file 2012 tax return If the corporation qualifies as a tax-exempt charitable organization, the assistance is treated as a gift and is included in your basis of the house. Is it too late to file 2012 tax return If the corporation does not qualify, the assistance is treated as a rebate or reduction of the purchase price and is not included in your basis. Is it too late to file 2012 tax return Employment agency fees. Is it too late to file 2012 tax return   If you get a job through an employment agency, and the fee is paid by your employer, the fee is not includible in your income if you are not liable for it. Is it too late to file 2012 tax return However, if you pay it and your employer reimburses you for it, it is includible in your income. Is it too late to file 2012 tax return Energy conservation subsidies. Is it too late to file 2012 tax return   You can exclude from gross income any subsidy provided, either directly or indirectly, by public utilities for the purchase or installation of an energy conservation measure for a dwelling unit. Is it too late to file 2012 tax return Energy conservation measure. Is it too late to file 2012 tax return   This includes installations or modifications that are primarily designed to reduce consumption of electricity or natural gas, or improve the management of energy demand. Is it too late to file 2012 tax return Dwelling unit. Is it too late to file 2012 tax return   This includes a house, apartment, condominium, mobile home, boat, or similar property. Is it too late to file 2012 tax return If a building or structure contains both dwelling and other units, any subsidy must be properly allocated. Is it too late to file 2012 tax return Estate and trust income. Is it too late to file 2012 tax return    An estate or trust, unlike a partnership, may have to pay federal income tax. Is it too late to file 2012 tax return If you are a beneficiary of an estate or trust, you may be taxed on your share of its income distributed or required to be distributed to you. Is it too late to file 2012 tax return However, there is never a double tax. Is it too late to file 2012 tax return Estates and trusts file their returns on Form 1041, U. Is it too late to file 2012 tax return S. Is it too late to file 2012 tax return Income Tax Return for Estates and Trusts, and your share of the income is reported to you on Schedule K-1 (Form 1041). Is it too late to file 2012 tax return Current income required to be distributed. Is it too late to file 2012 tax return   If you are the beneficiary of an estate or trust that must distribute all of its current income, you must report your share of the distributable net income, whether or not you actually received it. Is it too late to file 2012 tax return Current income not required to be distributed. Is it too late to file 2012 tax return    If you are the beneficiary of an estate or trust and the fiduciary has the choice of whether to distribute all or part of the current income, you must report: All income that is required to be distributed to you, whether or not it is actually distributed, plus All other amounts actually paid or credited to you, up to the amount of your share of distributable net income. Is it too late to file 2012 tax return How to report. Is it too late to file 2012 tax return   Treat each item of income the same way that the estate or trust would treat it. Is it too late to file 2012 tax return For example, if a trust's dividend income is distributed to you, you report the distribution as dividend income on your return. Is it too late to file 2012 tax return The same rule applies to distributions of tax-exempt interest and capital gains. Is it too late to file 2012 tax return   The fiduciary of the estate or trust must tell you the type of items making up your share of the estate or trust income and any credits you are allowed on your individual income tax return. Is it too late to file 2012 tax return Losses. Is it too late to file 2012 tax return   Losses of estates and trusts generally are not deductible by the beneficiaries. Is it too late to file 2012 tax return Grantor trust. Is it too late to file 2012 tax return   Income earned by a grantor trust is taxable to the grantor, not the beneficiary, if the grantor keeps certain control over the trust. Is it too late to file 2012 tax return (The grantor is the one who transferred property to the trust. Is it too late to file 2012 tax return ) This rule applies if the property (or income from the property) put into the trust will or may revert (be returned) to the grantor or the grantor's spouse. Is it too late to file 2012 tax return   Generally, a trust is a grantor trust if the grantor has a reversionary interest valued (at the date of transfer) at more than 5% of the value of the transferred property. Is it too late to file 2012 tax return Expenses paid by another. Is it too late to file 2012 tax return   If your personal expenses are paid for by another person, such as a corporation, the payment may be taxable to you depending upon your relationship with that person and the nature of the payment. Is it too late to file 2012 tax return But if the payment makes up for a loss caused by that person, and only restores you to the position you were in before the loss, the payment is not includible in your income. Is it too late to file 2012 tax return Fees for services. Is it too late to file 2012 tax return   Include all fees for your services in your income. Is it too late to file 2012 tax return Examples of these fees are amounts you receive for services you perform as: A corporate director, An executor, administrator, or personal representative of an estate, A manager of a trade or business you operated before declaring Chapter 11 bankruptcy, A notary public, or An election precinct official. Is it too late to file 2012 tax return Nonemployee compensation. Is it too late to file 2012 tax return   If you are not an employee and the fees for your services from the same payer total $600 or more for the year, you may receive a Form 1099-MISC. Is it too late to file 2012 tax return You may need to report your fees as self-employment income. Is it too late to file 2012 tax return See Self-Employed Persons , in chapter 1, for a discussion of when you are considered self-employed. Is it too late to file 2012 tax return Corporate director. Is it too late to file 2012 tax return   Corporate director fees are self-employment income. Is it too late to file 2012 tax return Report these payments on Schedule C or Schedule C-EZ (Form 1040). Is it too late to file 2012 tax return Personal representatives. Is it too late to file 2012 tax return   All personal representatives must include in their gross income fees paid to them from an estate. Is it too late to file 2012 tax return If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on Form 1040, line 21. Is it too late to file 2012 tax return If you are in the trade or business of being an executor, report these fees as self-employment income on Schedule C or Schedule C-EZ (Form 1040). Is it too late to file 2012 tax return The fee is not includible in income if it is waived. Is it too late to file 2012 tax return Manager of trade or business for bankruptcy estate. Is it too late to file 2012 tax return   Include in your income all payments received from your bankruptcy estate for managing or operating a trade or business that you operated before you filed for bankruptcy. Is it too late to file 2012 tax return Report this income on Form 1040, line 21. Is it too late to file 2012 tax return Notary public. Is it too late to file 2012 tax return    Report payments for these services on Schedule C or Schedule C-EZ (Form 1040). Is it too late to file 2012 tax return These payments are not subject to self-employment tax. Is it too late to file 2012 tax return See the separate instructions for Schedule SE (Form 1040) for details. Is it too late to file 2012 tax return Election precinct official. Is it too late to file 2012 tax return    You should receive a Form W-2 showing payments for services performed as an election official or election worker. Is it too late to file 2012 tax return Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Is it too late to file 2012 tax return Foster care providers. Is it too late to file 2012 tax return   Payments you receive from a state, political subdivision, or a qualified foster care placement agency for providing care to qualified foster individuals in your home generally are not included in your income. Is it too late to file 2012 tax return However, you must include in your income payments received for the care of more than 5 individuals age 19 or older and certain difficulty-of-care payments. Is it too late to file 2012 tax return   A qualified foster individual is a person who: Is living in a foster family home, and Was placed there by: An agency of a state or one of its political subdivisions, or A qualified foster care placement agency. Is it too late to file 2012 tax return Difficulty-of-care payments. Is it too late to file 2012 tax return   These are additional payments that are designated by the payer as compensation for providing the additional care that is required for physically, mentally, or emotionally handicapped qualified foster individuals. Is it too late to file 2012 tax return A state must determine that the additional compensation is needed, and the care for which the payments are made must be provided in your home. Is it too late to file 2012 tax return   You must include in your income difficulty-of-care payments received for more than: 10 qualified foster individuals under age 19, or 5 qualified foster individuals age 19 or older. Is it too late to file 2012 tax return Maintaining space in home. Is it too late to file 2012 tax return   If you are paid to maintain space in your home for emergency foster care, you must include the payment in your income. Is it too late to file 2012 tax return Reporting taxable payments. Is it too late to file 2012 tax return    If you receive payments that you must include in your income, you are in business as a foster care provider and you are self-employed. Is it too late to file 2012 tax return Report the payments on Schedule C or Schedule C-EZ (Form 1040). Is it too late to file 2012 tax return See Publication 587, Business Use of Your Home, to help you determine the amount you can deduct for the use of your home. Is it too late to file 2012 tax return Found property. Is it too late to file 2012 tax return   If you find and keep property that does not belong to you that has been lost or abandoned (treasure-trove), it is taxable to you at its fair market value in the first year it is your undisputed possession. Is it too late to file 2012 tax return Free tour. Is it too late to file 2012 tax return   If you received a free tour from a travel agency for organizing a group of tourists, you must include its value in your income. Is it too late to file 2012 tax return Report the fair market value of the tour on Form 1040, line 21, if you are not in the trade or business of organizing tours. Is it too late to file 2012 tax return You cannot deduct your expenses in serving as the voluntary leader of the group at the group's request. Is it too late to file 2012 tax return If you organize tours as a trade or business, report the tour's value on Schedule C or Schedule C-EZ (Form 1040). Is it too late to file 2012 tax return Gambling winnings. Is it too late to file 2012 tax return   You must include your gambling winnings in income on Form 1040, line 21. Is it too late to file 2012 tax return If you itemize your deductions on Schedule A (Form 1040), you can deduct gambling losses you had during the year, but only up to the amount of your winnings. Is it too late to file 2012 tax return Lotteries and raffles. Is it too late to file 2012 tax return   Winnings from lotteries and raffles are gambling winnings. Is it too late to file 2012 tax return In addition to cash winnings, you must include in your income the fair market value of bonds, cars, houses, and other noncash prizes. Is it too late to file 2012 tax return    If you win a state lottery prize payable in installments, see Publication 525 for more information. Is it too late to file 2012 tax return Form W-2G. Is it too late to file 2012 tax return   You may have received a Form W-2G, Certain Gambling Winnings, showing the amount of your gambling winnings and any tax taken out of them. Is it too late to file 2012 tax return Include the amount from box 1 on Form 1040, line 21. Is it too late to file 2012 tax return Include the amount shown in box 4 on Form 1040, line 62, as federal income tax withheld. Is it too late to file 2012 tax return Reporting winnings and recordkeeping. Is it too late to file 2012 tax return   For more information on reporting gam
Español

Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Arizona Office of the Attorney General- Tucson

Website: Arizona Office of the Attorney General- Tucson

Address: Arizona Office of the Attorney General- Tucson
Consumer Information and Complaints
400 W. Congress St.
South Bldg., Suite 315
Tucson, AZ 85701-1367

Phone Number: 520-628-6504

Toll-free: 1-800-352-8431 (AZ, except in Maricopa and Pima Counties)

Arizona Office of the Attorney General-Phoenix

Website: Arizona Office of the Attorney General-Phoenix

Address: Arizona Office of the Attorney General-Phoenix
Consumer Information and Complaints
1275 W. Washington St.
Phoenix, AZ 85007

Phone Number: 602-542-5763

Toll-free: 1-800-352-8431 (AZ, except Phoenix)

Back to Top

Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
2910 N. 44th St., Suite 310
Phoenix, AZ 85018

Phone Number: 602-771-2800

Back to Top

Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Affairs Division
2910 N. 44th St., Suite 210
Phoenix, AZ 85018-7269

Phone Number: 602-364-2499 602-364-2977 (in Spanish)

Toll-free: 1-800-325-2548 (AZ)

Back to Top

Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Arizona Corporation Commission

Website: Arizona Corporation Commission

Address: Arizona Corporation Commission
Securities Division
1300 W. Washington St., 3rd Floor
Phoenix, AZ 85007

Phone Number: 602-542-4242

Toll-free: 1-866-837-4399 (AZ)

Back to Top

Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Corporation Commission

Website: Corporation Commission

Address: Corporation Commission
Utilities Division
Consumer Services

1200 W. Washington St.
Phoenix, AZ 85007-2996

Phone Number: 602-542-4251

Toll-free: 1-800-222-7000 (AZ)

Back to Top

The Is It Too Late To File 2012 Tax Return

Is it too late to file 2012 tax return Index A Adjusted basis: Adoption tax benefits, Adoption Tax Benefits Assessment for local improvements, Assessments for Local Improvements Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Credit for qualified electric vehicles, Vehicle Credits Decreases to, Decreases to Basis Depreciation, Depreciation Easements, Easements Employer-provided child care, Employer-Provided Child Care Example, Adjustments to Basis Example Gain from sale of home, Postponed Gain From Sale of Home Gas-guzzler tax, Gas-Guzzler Tax Increases to, Increases to Basis Section 179 deduction, Section 179 Deduction Subsidies for energy conservation, Exclusion of Subsidies for Energy Conservation Measures Adoption tax benefits, Adoption Tax Benefits Allocating basis, Allocating the Basis Assistance (see Tax help) Assumption of mortgage, Assumption of mortgage. Is it too late to file 2012 tax return B Business acquired, Trade or Business Acquired Business assets, Business Assets Businesses exchanged, Exchange of business property. Is it too late to file 2012 tax return C Canceled debt, Canceled Debt Excluded From Income Casualty and theft losses, Casualties and Thefts Change to business use, Property Changed to Business or Rental Use Community property, Community Property Constructing assets, Constructing assets. Is it too late to file 2012 tax return Copyrights, Copyrights. Is it too late to file 2012 tax return Cost basis: Allocating basis, Allocating the Basis Assumption of mortgage, Assumption of mortgage. Is it too late to file 2012 tax return Capitalized costs, Activities subject to the rules. Is it too late to file 2012 tax return , Deducting vs. Is it too late to file 2012 tax return Capitalizing Costs Loans, low or no interest, Loans with low or no interest. Is it too late to file 2012 tax return Real estate taxes, Real estate taxes. Is it too late to file 2012 tax return Real property, Real Property Settlement costs (fees), Settlement costs. Is it too late to file 2012 tax return D Decreases to basis, Decreases to Basis Demolition of building, Demolition of building. Is it too late to file 2012 tax return Depreciation, Depreciation E Easements, Easements Employer-provided child care, Employer-Provided Child Care Exchanges: Involuntary, Involuntary Conversions Like-kind, Like-Kind Exchanges Nontaxable, Nontaxable Exchanges Partial business use of property, Partial Business Use of Property Taxable, Taxable Exchanges F Fair market value, Fair market value (FMV). Is it too late to file 2012 tax return Franchises, Franchises, trademarks, and trade names. Is it too late to file 2012 tax return Free tax services, How To Get Tax Help G Gain from sale of home, Postponed Gain From Sale of Home Gifts, property received, Property Received as a Gift Group of assets acquired, Group of Assets Acquired H Help (see Tax help) I Inherited property, Inherited Property Intangible assets, Intangible Assets Involuntary exchanges, Involuntary Conversions L Land and buildings, Land and Buildings Loans, low or no interest, Loans with low or no interest. Is it too late to file 2012 tax return M More information (see Tax help) N Nontaxable exchanges: Like-kind, Like-Kind Exchanges Partial, Partially Nontaxable Exchange P Partially nontaxable exchanges, Partially Nontaxable Exchange Patents, Patents. Is it too late to file 2012 tax return Points, Points. Is it too late to file 2012 tax return Property changed to business use, Property Changed to Business or Rental Use Property received as a gift, Property Received as a Gift Property received for services: Bargain purchases, Bargain Purchases Fair market value, Property Received for Services Restricted property, Restricted Property Property transferred from a spouse, Property Transferred From a Spouse Publications (see Tax help) R Real estate taxes, Real estate taxes. Is it too late to file 2012 tax return Real property, Real Property S Settlement costs (fees), Settlement costs. Is it too late to file 2012 tax return Special-use valuation, Special-use valuation. Is it too late to file 2012 tax return Spouse, property transferred from, Property Transferred From a Spouse Stocks and bonds, Stocks and Bonds Subdivided lots, Subdivided lots. Is it too late to file 2012 tax return T Tax help, How To Get Tax Help Taxable exchanges, Taxable Exchanges Taxpayer Advocate, Contacting your Taxpayer Advocate. Is it too late to file 2012 tax return Trade or business acquired, Trade or Business Acquired Trademarks and trade  names, Franchises, trademarks, and trade names. Is it too late to file 2012 tax return Trading property (see Exchanges), Taxable Exchanges TTY/TDD information, How To Get Tax Help U Uniform capitalization rules: Activities subject to the rules, Activities subject to the rules. Is it too late to file 2012 tax return Exceptions, Exceptions. Is it too late to file 2012 tax return Prev  Up     Home   More Online Publications