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Tax Forms For 2012

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Tax Forms For 2012

Tax forms for 2012 Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. Tax forms for 2012 Reporting Tips to Your EmployerElectronic tip statement. Tax forms for 2012 Final report. Tax forms for 2012 Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. Tax forms for 2012   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. Tax forms for 2012 How to keep a daily tip record. Tax forms for 2012   There are two ways to keep a daily tip record. Tax forms for 2012 You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. Tax forms for 2012 You should keep your daily tip record with your tax or other personal records. Tax forms for 2012 You must keep your records for as long as they are important for administration of the federal tax law. Tax forms for 2012 For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. Tax forms for 2012    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Tax forms for 2012 To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. Tax forms for 2012 Publication 1244 is also available at www. Tax forms for 2012 irs. Tax forms for 2012 gov/pub1244. Tax forms for 2012 Publication 1244 includes a 1-year supply of Form 4070A. Tax forms for 2012 Each day, write in the information asked for on the form. Tax forms for 2012 A filled-in Form 4070A is shown on the following page. Tax forms for 2012   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. Tax forms for 2012 Although you do not report these tips to your employer, you must report them on your tax return. Tax forms for 2012   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). Tax forms for 2012 Then, each workday, write the date and the following information. Tax forms for 2012 Cash tips you get directly from customers or from other employees. Tax forms for 2012 Tips from credit and debit card charge customers that your employer pays you. Tax forms for 2012 The value of any noncash tips you get, such as tickets, passes, or other items of value. Tax forms for 2012 The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. Tax forms for 2012 Please click here for the text description of the image. Tax forms for 2012 Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. Tax forms for 2012   You can use an electronic system provided by your employer to record your daily tips. Tax forms for 2012 If you do, you must receive and keep a paper copy of this record. Tax forms for 2012 Service charges. Tax forms for 2012    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. Tax forms for 2012 This is part of your wages, not a tip. Tax forms for 2012 The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. Tax forms for 2012 See examples below. Tax forms for 2012 Example 1. Tax forms for 2012 Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Tax forms for 2012 Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. Tax forms for 2012 Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Tax forms for 2012 Do not include the 18% charge in your tip diary. Tax forms for 2012 Service charges that are paid to you are considered wages, not tips. Tax forms for 2012 Example 2. Tax forms for 2012 Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Tax forms for 2012 David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. Tax forms for 2012 Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Tax forms for 2012 Be sure to include this amount in your tip diary. Tax forms for 2012 Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. Tax forms for 2012 Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. Tax forms for 2012   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). Tax forms for 2012 What tips to report. Tax forms for 2012   Report to your employer only cash, check, and debit and credit card tips you receive. Tax forms for 2012   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. Tax forms for 2012   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Tax forms for 2012 Do not report to your employer any portion of the tips you receive that you pass on to other employees. Tax forms for 2012 However, you must report tips you receive from other employees. Tax forms for 2012   Do not report the value of any noncash tips, such as tickets or passes, to your employer. Tax forms for 2012 You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. Tax forms for 2012 How to report. Tax forms for 2012   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. Tax forms for 2012 Fill in the information asked for on the form, sign and date the form, and give it to your employer. Tax forms for 2012 A sample filled-in Form 4070 is shown above. Tax forms for 2012 To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Tax forms for 2012   If you do not use Form 4070, give your employer a statement with the following information. Tax forms for 2012 Your name, address, and social security number. Tax forms for 2012 Your employer's name, address, and business name (if it is different from your employer's name). Tax forms for 2012 The month (or the dates of any shorter period) in which you received tips. Tax forms for 2012 The total tips required to be reported for that period. Tax forms for 2012 You must sign and date the statement. Tax forms for 2012 Be sure to keep a copy with your tax or other personal records. Tax forms for 2012   Your employer may require you to report your tips more than once a month. Tax forms for 2012 However, the statement cannot cover a period of more than 1 calendar month. Tax forms for 2012 Electronic tip statement. Tax forms for 2012   Your employer can have you furnish your tip statements electronically. Tax forms for 2012 When to report. Tax forms for 2012   Give your report for each month to your employer by the 10th of the next month. Tax forms for 2012 If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. Tax forms for 2012 Example. Tax forms for 2012 You must report your tips received in September 2014 by October 10, 2014. Tax forms for 2012 Final report. Tax forms for 2012   If your employment ends during the month, you can report your tips when your employment ends. Tax forms for 2012 Penalty for not reporting tips. Tax forms for 2012   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. Tax forms for 2012 (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. Tax forms for 2012 ) The penalty amount is in addition to the taxes you owe. Tax forms for 2012   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Tax forms for 2012 To do so, attach a statement to your return explaining why you did not report them. Tax forms for 2012 Giving your employer money for taxes. Tax forms for 2012   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. Tax forms for 2012 If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Tax forms for 2012   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. Tax forms for 2012 All taxes on your regular pay. Tax forms for 2012 Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. Tax forms for 2012 Federal, state, and local income taxes on your reported tips. Tax forms for 2012    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Tax forms for 2012 If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Tax forms for 2012 See Publication 505, Tax Withholding and Estimated Tax, for more information. Tax forms for 2012    Uncollected taxes. Tax forms for 2012 You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. Tax forms for 2012 These uncollected taxes will be shown on your 2013 Form W-2. Tax forms for 2012 See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Tax forms for 2012 Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. Tax forms for 2012 The program was developed to help employees and employers understand and meet their tip reporting responsibilities. Tax forms for 2012 There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Tax forms for 2012 A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. Tax forms for 2012 For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. Tax forms for 2012 irs. Tax forms for 2012 gov/pub/irs-irbs/irb01-02. Tax forms for 2012 pdf. Tax forms for 2012 If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. Tax forms for 2012 See Revenue Procedure 2007-32, 2007-22 I. Tax forms for 2012 R. Tax forms for 2012 B. Tax forms for 2012 1322, available at www. Tax forms for 2012 irs. Tax forms for 2012 gov/pub/irs-irbs/irb07_22. Tax forms for 2012 pdf. Tax forms for 2012 Your employer can provide you with a copy of any applicable agreement. Tax forms for 2012 To find out more about these agreements, visit IRS. Tax forms for 2012 gov and enter “restaurant tip reporting” in the search box. Tax forms for 2012 You may also call 1-800-829-4933, visit www. Tax forms for 2012 irs. Tax forms for 2012 gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. Tax forms for 2012 Program@irs. Tax forms for 2012 gov and request information on this program. Tax forms for 2012 Reporting Tips on Your Tax Return How to report tips. Tax forms for 2012   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Tax forms for 2012 What tips to report. Tax forms for 2012   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Tax forms for 2012 Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. Tax forms for 2012 Add to the amount in box 1 only the tips you did not report to your employer. Tax forms for 2012   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. Tax forms for 2012 Do not include the amount of these tips on your 2013 tax return. Tax forms for 2012 Instead, include them on your 2014 tax return. Tax forms for 2012 Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. Tax forms for 2012 Although these tips were received in 2012, you must report them on your 2013 tax return. Tax forms for 2012   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Tax forms for 2012 Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. Tax forms for 2012 However, you must report tips you receive from other employees. Tax forms for 2012    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. Tax forms for 2012    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. Tax forms for 2012   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. Tax forms for 2012 Cash and charge tips you received that totaled less than $20 for any month. Tax forms for 2012 The value of noncash tips, such as tickets, passes, or other items of value. Tax forms for 2012 Example. Tax forms for 2012 Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. Tax forms for 2012 Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. Tax forms for 2012 He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. Tax forms for 2012 Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. Tax forms for 2012 He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Tax forms for 2012 Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Tax forms for 2012    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. Tax forms for 2012 To report these taxes, you must file a return even if you would not otherwise have to file. Tax forms for 2012 You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. Tax forms for 2012 (You cannot file Form 1040EZ or Form 1040A. Tax forms for 2012 )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. Tax forms for 2012 Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Tax forms for 2012 Use Form 8959 to figure Additional Medicare Tax. Tax forms for 2012 If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Tax forms for 2012 To get railroad retirement credit, you must report tips to your employer. Tax forms for 2012 Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Tax forms for 2012    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. Tax forms for 2012 For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Tax forms for 2012   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). Tax forms for 2012 You must report these amounts as additional tax on your return. Tax forms for 2012   If you worked in the U. Tax forms for 2012 S. Tax forms for 2012 possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. Tax forms for 2012 If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. Tax forms for 2012 Unlike the uncollected portion of the regular (1. Tax forms for 2012 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. Tax forms for 2012   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Tax forms for 2012 You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. Tax forms for 2012 See the instructions for the appropriate form and line number indicated, and Form 8959. Tax forms for 2012 (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. Tax forms for 2012 ) Self-employed persons. Tax forms for 2012    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. Tax forms for 2012 See Publication 334, Tax Guide for Small Business, for more information on reporting business income. Tax forms for 2012 Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Tax forms for 2012 They are not included in box 1 with your wages and reported tips. Tax forms for 2012 If box 8 is blank, this discussion does not apply to you. Tax forms for 2012 What are allocated tips. Tax forms for 2012   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Tax forms for 2012 Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. Tax forms for 2012 No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. Tax forms for 2012 How were your allocated tips figured. Tax forms for 2012   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). Tax forms for 2012 Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. Tax forms for 2012 For information about the exact allocation method used, ask your employer. Tax forms for 2012 Must you report your allocated tips on your tax return. Tax forms for 2012   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. Tax forms for 2012 Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. Tax forms for 2012 Add to the amount in box 1 only the tips you did not report to your employer as required. Tax forms for 2012 This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. Tax forms for 2012   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Tax forms for 2012 How to report allocated tips. Tax forms for 2012   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Tax forms for 2012 (You cannot file Form 1040A or Form 1040EZ). Tax forms for 2012    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. Tax forms for 2012 Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. Tax forms for 2012 See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. Tax forms for 2012 How to request an approved lower rate. Tax forms for 2012   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. Tax forms for 2012 Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. Tax forms for 2012 The petition must include specific information about the establishment that will justify the lower rate. Tax forms for 2012 A user fee must be paid with the petition. Tax forms for 2012    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). Tax forms for 2012 The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. Tax forms for 2012 Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. Tax forms for 2012   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. Tax forms for 2012 How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Tax forms for 2012 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Tax forms for 2012 Free help with your tax return. Tax forms for 2012   Free help in preparing your return is available nationwide from IRS-certified volunteers. Tax forms for 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Tax forms for 2012 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Tax forms for 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Tax forms for 2012 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Tax forms for 2012 To find the nearest VITA or TCE site, visit IRS. Tax forms for 2012 gov or call 1-800-906-9887. Tax forms for 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Tax forms for 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Tax forms for 2012 aarp. Tax forms for 2012 org/money/taxaide or call 1-888-227-7669. Tax forms for 2012   For more information on these programs, go to IRS. Tax forms for 2012 gov and enter “VITA” in the search box. Tax forms for 2012 Internet. Tax forms for 2012 IRS. Tax forms for 2012 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Tax forms for 2012 Apply for an Employer Identification Number (EIN). Tax forms for 2012 Go to IRS. Tax forms for 2012 gov and enter Apply for an EIN in the search box. Tax forms for 2012 Request an Electronic Filing PIN by going to IRS. Tax forms for 2012 gov and entering Electronic Filing PIN in the search box. Tax forms for 2012 Check the status of your 2013 refund with Where's My Refund? Go to IRS. Tax forms for 2012 gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax forms for 2012 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax forms for 2012 Check the status of your amended return. Tax forms for 2012 Go to IRS. Tax forms for 2012 gov and enter Where's My Amended Return in the search box. Tax forms for 2012 Download forms, instructions, and publications, including some accessible versions. Tax forms for 2012 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Tax forms for 2012 gov or IRS2Go. Tax forms for 2012 Tax return and tax account transcripts are generally available for the current year and past three years. Tax forms for 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Tax forms for 2012 gov. Tax forms for 2012 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Tax forms for 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Tax forms for 2012 gov. Tax forms for 2012 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Tax forms for 2012 gov or IRS2Go. Tax forms for 2012 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Tax forms for 2012 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Tax forms for 2012 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Tax forms for 2012 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Tax forms for 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Tax forms for 2012 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Tax forms for 2012 gov. Tax forms for 2012 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax forms for 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax forms for 2012 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Tax forms for 2012 AARP offers the Tax-Aide counseling program as part of the TCE program. Tax forms for 2012 Visit AARP's website to find the nearest Tax-Aide location. Tax forms for 2012 Research your tax questions. Tax forms for 2012 Search publications and instructions by topic or keyword. Tax forms for 2012 Read the Internal Revenue Code, regulations, or other official guidance. Tax forms for 2012 Read Internal Revenue Bulletins. Tax forms for 2012 Sign up to receive local and national tax news by email. Tax forms for 2012 Phone. Tax forms for 2012 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Tax forms for 2012 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Tax forms for 2012 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Tax forms for 2012 Call to locate the nearest volunteer help site, 1-800-906-9887. Tax forms for 2012 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Tax forms for 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Tax forms for 2012 Most VITA and TCE sites offer free electronic filing. Tax forms for 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Tax forms for 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Tax forms for 2012 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Tax forms for 2012 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Tax forms for 2012 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Tax forms for 2012 Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Tax forms for 2012 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Tax forms for 2012 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Tax forms for 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Tax forms for 2012 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Tax forms for 2012 You should receive your order within 10 business days. Tax forms for 2012 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Tax forms for 2012 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Tax forms for 2012 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Tax forms for 2012 Call to ask tax questions, 1-800-829-1040. Tax forms for 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Tax forms for 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Tax forms for 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Tax forms for 2012 gsa. Tax forms for 2012 gov/fedrelay. Tax forms for 2012 Walk-in. Tax forms for 2012 You can find a selection of forms, publications and services — in-person, face-to-face. Tax forms for 2012 Products. Tax forms for 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Tax forms for 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Tax forms for 2012 Services. Tax forms for 2012 You can walk in to your local TAC most business days for personal, face-to-face tax help. Tax forms for 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Tax forms for 2012 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Tax forms for 2012 No appointment is necessary—just walk in. Tax forms for 2012 Before visiting, check www. Tax forms for 2012 irs. Tax forms for 2012 gov/localcontacts for hours of operation and services provided. Tax forms for 2012 Mail. Tax forms for 2012 You can send your order for forms, instructions, and publications to the address below. Tax forms for 2012 You should receive a response within 10 business days after your request is received. Tax forms for 2012  Internal Revenue Service 1201 N. Tax forms for 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Tax forms for 2012   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Tax forms for 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Tax forms for 2012 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Tax forms for 2012 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Tax forms for 2012 You face (or your business is facing) an immediate threat of adverse action. Tax forms for 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Tax forms for 2012   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Tax forms for 2012 Here's why we can help: TAS is an independent organization within the IRS. Tax forms for 2012 Our advocates know how to work with the IRS. Tax forms for 2012 Our services are free and tailored to meet your needs. Tax forms for 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Tax forms for 2012 How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Tax forms for 2012 irs. Tax forms for 2012 gov/advocate, or call us toll-free at 1-877-777-4778. Tax forms for 2012 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Tax forms for 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Tax forms for 2012 irs. Tax forms for 2012 gov/sams. Tax forms for 2012 Low Income Taxpayer Clinics. Tax forms for 2012   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Tax forms for 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Tax forms for 2012 Visit www. Tax forms for 2012 TaxpayerAdvocate. Tax forms for 2012 irs. Tax forms for 2012 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Tax forms for 2012 Prev  Up  Next   Home   More Online Publications
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Report Phishing

The IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

What is phishing?
Phishing is a scam typically carried out by unsolicited email and/or websites that pose as legitimate sites and lure unsuspecting victims to provide personal and financial information.

All unsolicited email claiming to be from either the IRS or any other IRS-related components such as the Office of Professional Responsibility or EFTPS, should be reported to phishing@irs.gov.

However, if you have experienced monetary losses due to an IRS-related incident please file a complaint with the Federal Trade Commission through their Complaint Assistant to make that information available to investigators.

ALERT: IRS Warns of Phone Scam

What to do if you receive a suspicious IRS-related communication

If

Then

You receive an email claiming to be from the IRS that contains a request for personal information …
  1. Do not reply.
  2. Do not open any attachments. Attachments may contain malicious code that will infect your computer.
  3. Do not click on any links.
    If you clicked on links in a suspicious email or phishing website and entered confidential information, visit our identity protection page.
  4. Forward the email as-is, to us at phishing@irs.gov.
  5. After you forward the email and/or header information to us, delete the original email message you received.

Note:
Please forward the full original email to us at phishing@irs.gov. Do not forward scanned images of printed emails as that strips the email of valuable information only available in the electronic copy.

You discover a website on the Internet that claims to be the IRS but you suspect it is bogus … ... send the URL of the suspicious site to phishing@irs.gov. Please add in the subject line of the email, 'Suspicious website'.
You receive a phone call or paper letter via mail from an individual claiming to be the IRS but you suspect they are not an IRS employee …

Phone call:

  1. Ask for a call back number and employee badge number.
  2. Contact the IRS to determine if the caller is an IRS employee with a legitimate need to contact you.
  3. If you determine the person calling you is an IRS employee with a legitimate need to contact you, call them back.

Letter or notice via paper mail:

  1. Contact the IRS to determine if the mail is a legitimate IRS letter.
  2. If it is a legitimate IRS letter, reply if needed.

Report the incident to the Treasury Inspector General for Tax Administration if the caller or party that sent the paper letter is not legitimate.

You receive an unsolicited e-mail or fax, involving a stock or share purchase 

... and you are a U.S. citizen located in the United States or its territories or a U.S. citizen living abroad.

  1. Complete the appropriate complaint form with the U.S. Securities and Exchange Commission.
  2. Forward email to phishing@irs.gov.
    Please add in the subject line of the email, 'Stock'.
  3. If you are a victim of monetary or identity theft, you may submit a complaint through the FTC Complaint Assistant.  

... and you are not a U.S. citizen and reside outside the United States.

  1. Complete the appropriate complaint form with the U.S. Securities and Exchange Commission.
  2. Contact your securities regulator and file a complaint.
  3. Forward email to phishing@irs.gov.
    Please add in the subject line of the e-mail, 'Stock'.
  4. If you are a victim of monetary or identity theft, you may report your complaint to econsumer.gov.
You receive an unsolicited fax (such as Form W8-BEN) claiming to be from the IRS, requesting personal information … Contact the IRS to determine if the fax is from the IRS.
  • If you learn the fax is not from the IRS, please send us the information via email at phishing@irs.gov. In the subject line of the email, please type the word ‘FAX’.
You receive a text message or Short Message Service (SMS) message claiming to be from the IRS …
  1. Do not reply.
  2. Do not open any attachments. Attachments may contain malicious code that will infect your computer or mobile phone.
  3. Do not click on any links. If you clicked on links in a suspicious SMS and entered confidential information, visit our identity protection page.
  4. Forward the text as-is, to us at 202-552-1226. Note: Standard text messaging rates apply.
  5. If possible, in a separate text, forward the originating number to us at 202-552-1226
  6. After you forward the text, please delete the original text.

You have a tax-related question ...

Note: Do not submit tax-related questions to phishing@irs.gov.

If you have a tax-related question, unrelated to phishing or identity theft, please contact the IRS.

How to identify phishing email scams claiming to be from the IRS and bogus IRS websites


The IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

The IRS does not:

  • request detailed personal information through e-mail.
  • send any communication requesting your PIN numbers, passwords or similar access information for credit cards, banks or other financial accounts.

What to do if you receive a suspicious email message that does not claim to be from the IRS

 If

 Then

You receive a suspicious phishing email not claiming to be from the IRS ... Forward the email as-is to reportphishing@antiphishing.org.
You receive an email you suspect contains malicious code or a malicious attachment and you HAVE clicked on the link or downloaded the attachment … Visit OnGuardOnline.gov to learn what to do if you suspect you have malware on your computer.
You receive an email you suspect contains malicious code or a malicious attachment and you HAVE NOT clicked on the link or downloaded the attachment … Forward the email to your Internet Service Provider’s abuse department and/or to spam@uce.gov.

 

 

Page Last Reviewed or Updated: 26-Mar-2014

Phishing-Malware

See YouTube for more ID theft videos.

 

The Tax Forms For 2012

Tax forms for 2012 Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. Tax forms for 2012 Proc. Tax forms for 2012 2013-21 Table of Contents SECTION 1. Tax forms for 2012 PURPOSE SECTION 2. Tax forms for 2012 BACKGROUND SECTION 3. Tax forms for 2012 SCOPE SECTION 4. Tax forms for 2012 APPLICATION. Tax forms for 2012 01 Limitations on Depreciation Deductions for Certain Automobiles. Tax forms for 2012 . Tax forms for 2012 02 Inclusions in Income of Lessees of Passenger Automobiles. Tax forms for 2012 SECTION 5. Tax forms for 2012 EFFECTIVE DATE SECTION 6. Tax forms for 2012 DRAFTING INFORMATION SECTION 1. Tax forms for 2012 PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. Tax forms for 2012 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Tax forms for 2012 SECTION 2. Tax forms for 2012 BACKGROUND . Tax forms for 2012 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Tax forms for 2012 For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Tax forms for 2012 The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Tax forms for 2012 This change reflects the higher rate of price inflation for trucks and vans since 1988. Tax forms for 2012 . Tax forms for 2012 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. Tax forms for 2012 L. Tax forms for 2012 No. Tax forms for 2012 112-240, 126 Stat. Tax forms for 2012 2313 (Jan. Tax forms for 2012 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. Tax forms for 2012 Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Tax forms for 2012 . Tax forms for 2012 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Tax forms for 2012 Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Tax forms for 2012 Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). Tax forms for 2012 Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Tax forms for 2012 This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Tax forms for 2012 . Tax forms for 2012 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Tax forms for 2012 The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Tax forms for 2012 Under § 1. Tax forms for 2012 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Tax forms for 2012 One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Tax forms for 2012 Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Tax forms for 2012 SECTION 3. Tax forms for 2012 SCOPE . Tax forms for 2012 01 The limitations on depreciation deductions in section 4. Tax forms for 2012 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. Tax forms for 2012 . Tax forms for 2012 02 The tables in section 4. Tax forms for 2012 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. Tax forms for 2012 Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Tax forms for 2012 See Rev. Tax forms for 2012 Proc. Tax forms for 2012 2008-22, 2008-1 C. Tax forms for 2012 B. Tax forms for 2012 658, for passenger automobiles first leased during calendar year 2008; Rev. Tax forms for 2012 Proc. Tax forms for 2012 2009-24, 2009-17 I. Tax forms for 2012 R. Tax forms for 2012 B. Tax forms for 2012 885, for passenger automobiles first leased during calendar year 2009; Rev. Tax forms for 2012 Proc. Tax forms for 2012 2010-18, 2010-09 I. Tax forms for 2012 R. Tax forms for 2012 B. Tax forms for 2012 427, as amplified and modified by section 4. Tax forms for 2012 03 of Rev. Tax forms for 2012 Proc. Tax forms for 2012 2011-21, 2011-12 I. Tax forms for 2012 R. Tax forms for 2012 B. Tax forms for 2012 560, for passenger automobiles first leased during calendar year 2010; Rev. Tax forms for 2012 Proc. Tax forms for 2012 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. Tax forms for 2012 Proc. Tax forms for 2012 2012-23, 2012-14 I. Tax forms for 2012 R. Tax forms for 2012 B. Tax forms for 2012 712, for passenger automobiles first leased during calendar year 2012. Tax forms for 2012 SECTION 4. Tax forms for 2012 APPLICATION . Tax forms for 2012 01 Limitations on Depreciation Deductions for Certain Automobiles. Tax forms for 2012 (1) Amount of the inflation adjustment. Tax forms for 2012 (a) Passenger automobiles (other than trucks or vans). Tax forms for 2012 Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Tax forms for 2012 Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Tax forms for 2012 The new car component of the CPI was 115. Tax forms for 2012 2 for October 1987 and 143. Tax forms for 2012 787 for October 2012. Tax forms for 2012 The October 2012 index exceeded the October 1987 index by 28. Tax forms for 2012 587. Tax forms for 2012 Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. Tax forms for 2012 8 percent (28. Tax forms for 2012 587/115. Tax forms for 2012 2 x 100%). Tax forms for 2012 The dollar limitations in § 280F(a) are multiplied by a factor of 0. Tax forms for 2012 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. Tax forms for 2012 This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. Tax forms for 2012 (b) Trucks and vans. Tax forms for 2012 To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. Tax forms for 2012 The new truck component of the CPI was 112. Tax forms for 2012 4 for October 1987 and 149. Tax forms for 2012 386 for October 2012. Tax forms for 2012 The October 2012 index exceeded the October 1987 index by 36. Tax forms for 2012 986. Tax forms for 2012 Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. Tax forms for 2012 9 percent (36. Tax forms for 2012 986/112. Tax forms for 2012 4 x 100%). Tax forms for 2012 The dollar limitations in § 280F(a) are multiplied by a factor of 0. Tax forms for 2012 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Tax forms for 2012 This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. Tax forms for 2012 (2) Amount of the limitation. Tax forms for 2012 Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. Tax forms for 2012 Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. Tax forms for 2012 Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. Tax forms for 2012 REV. Tax forms for 2012 PROC. Tax forms for 2012 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Tax forms for 2012 PROC. Tax forms for 2012 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. Tax forms for 2012 PROC. Tax forms for 2012 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Tax forms for 2012 PROC. Tax forms for 2012 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . Tax forms for 2012 02 Inclusions in Income of Lessees of Passenger Automobiles. Tax forms for 2012 A taxpayer must follow the procedures in § 1. Tax forms for 2012 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. Tax forms for 2012 In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Tax forms for 2012 REV. Tax forms for 2012 PROC. Tax forms for 2012 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. Tax forms for 2012 PROC. Tax forms for 2012 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. Tax forms for 2012 EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. Tax forms for 2012 SECTION 6. Tax forms for 2012 DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Tax forms for 2012 Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Tax forms for 2012 For further information regarding this revenue procedure, contact Mr. Tax forms for 2012 Harvey at (202) 622-4930 (not a toll-free call). Tax forms for 2012 Prev  Up  Next   Home   More Internal Revenue Bulletins