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Taxes Due 2012

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Taxes Due 2012

Taxes due 2012 5. Taxes due 2012   Soil and Water Conservation Expenses Table of Contents Introduction Topics - This chapter discusses: Business of Farming Plan Certification Conservation ExpensesWater well. Taxes due 2012 Assessment by Conservation DistrictAssessment for Depreciable Property 25% Limit on DeductionNet operating loss. Taxes due 2012 When to Deduct or Capitalize Sale of a Farm Introduction If you are in the business of farming, you can choose to deduct certain expenses for: Soil or water conservation, Prevention of erosion of land used in farming, or Endangered species recovery. Taxes due 2012 Otherwise, these are capital expenses that must be added to the basis of the land. Taxes due 2012 (See chapter 6 for information on determining basis. Taxes due 2012 ) Conservation expenses for land in a foreign country do not qualify for this special treatment. Taxes due 2012 The deduction for conservation expenses cannot be more than 25% of your gross income from farming. Taxes due 2012 See 25% Limit on Deduction , later. Taxes due 2012 Although some expenses are not deductible as soil and water conservation expenses, they may be deductible as ordinary and necessary farm expenses. Taxes due 2012 These include interest and taxes, the cost of periodically clearing brush from productive land, the regular removal of sediment from a drainage ditch, and expenses paid or incurred primarily to produce an agricultural crop that may also conserve soil. Taxes due 2012 You must include in income most government payments for approved conservation practices. Taxes due 2012 However, you can exclude some payments you receive under certain cost-sharing conservation programs. Taxes due 2012 For more information, see Agricultural Program Payments in chapter 3. Taxes due 2012 To get the full deduction to which you are entitled, you should maintain your records to clearly distinguish between your ordinary and necessary farm business expenses and your soil and water conservation expenses. Taxes due 2012 Topics - This chapter discusses: Business of farming Plan certification Conservation expenses Assessment by conservation district 25% limit on deduction When to deduct or capitalize Sale of a farm Business of Farming For purposes of soil and water conservation expenses, you are in the business of farming if you cultivate, operate, or manage a farm for profit, either as an owner or a tenant. Taxes due 2012 You are not in the business of farming if you cultivate or operate a farm for recreation or pleasure, rather than for profit. Taxes due 2012 You are not farming if you are engaged only in forestry or the growing of timber. Taxes due 2012 Farm defined. Taxes due 2012   A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. Taxes due 2012 It also includes plantations, ranches, ranges, and orchards. Taxes due 2012 A fish farm is an area where fish and other marine animals are grown or raised and artificially fed, protected, etc. Taxes due 2012 It does not include an area where they are merely caught or harvested. Taxes due 2012 A plant nursery is a farm for purposes of deducting soil and water conservation expenses. Taxes due 2012 Farm rental. Taxes due 2012   If you own a farm and receive farm rental payments based on farm production, either in cash or crop shares, you are in the business of farming. Taxes due 2012 If you get cash rental for a farm you own that is not used in farm production, you cannot deduct soil and water conservation expenses for that farm. Taxes due 2012   If you receive a fixed rental payment that is not based on farm production, you are in the business of farming only if you materially participate in operating or managing the farm. Taxes due 2012 Example. Taxes due 2012 You own a farm in Iowa and live in California. Taxes due 2012 You rent the farm for $175 in cash per acre and do not materially participate in producing or managing production of the crops grown on the farm. Taxes due 2012 You cannot deduct your soil conservation expenses for this farm. Taxes due 2012 You must capitalize the expenses and add them to the basis of the land. Taxes due 2012     For more information, see Material participation for landlords under Landlord Participation in Farming in chapter 12. Taxes due 2012 Plan Certification You can deduct soil and water conservation expenses only if they are consistent with a plan approved by the Natural Resources Conservation Service (NRCS) of the Department of Agriculture. Taxes due 2012 If no such plan exists, the expenses must be consistent with a soil conservation plan of a comparable state agency. Taxes due 2012 Keep a copy of the plan with your books and records to support your deductions. Taxes due 2012 Conservation plan. Taxes due 2012   A conservation plan includes the farming conservation practices approved for the area where your farmland is located. Taxes due 2012 There are three types of approved plans. Taxes due 2012 NRCS individual site plans. Taxes due 2012 These plans are issued individually to farmers who request assistance from NRCS to develop a conservation plan designed specifically for their farmland. Taxes due 2012 NRCS county plans. Taxes due 2012 These plans include a listing of farm conservation practices approved for the county where the farmland is located. Taxes due 2012 You can deduct expenses for conservation practices not included on the NRCS county plans only if the practice is a part of an individual site plan. Taxes due 2012 Comparable state agency plans. Taxes due 2012 These plans are approved by state agencies and can be approved individual site plans or county plans. Taxes due 2012   A list of NRCS conservation programs is available at www. Taxes due 2012 nrcs. Taxes due 2012 usda. Taxes due 2012 gov/programs. Taxes due 2012 Individual site plans can be obtained from NRCS offices and the comparable state agencies. Taxes due 2012 Conservation Expenses You can deduct conservation expenses only for land you or your tenant are using, or have used in the past, for farming. Taxes due 2012 These expenses include, but are not limited to, the following. Taxes due 2012 The treatment or movement of earth, such as: Leveling, Conditioning, Grading, Terracing, Contour furrowing, and Restoration of soil fertility. Taxes due 2012 The construction, control, and protection of: Diversion channels, Drainage ditches, Irrigation ditches, Earthen dams, and Watercourses, outlets, and ponds. Taxes due 2012 The eradication of brush. Taxes due 2012 The planting of windbreaks. Taxes due 2012 You cannot deduct expenses to drain or fill wetlands, or to prepare land for center pivot irrigation systems, as soil and water conservation expenses. Taxes due 2012 These expenses are added to the basis of the land. Taxes due 2012 If you choose to deduct soil and water conservation expenses, you cannot exclude from gross income any cost-sharing payments you receive for those expenses. Taxes due 2012 See chapter 3 for information about payments eligible for the cost-sharing exclusion. Taxes due 2012 New farm or farmland. Taxes due 2012   If you acquire a new farm or new farmland from someone who was using it in farming immediately before you acquired the land, soil and water conservation expenses you incur on it will be treated as made on land used in farming at the time the expenses were paid or incurred. Taxes due 2012 You can deduct soil and water conservation expenses for this land if your use of it is substantially a continuation of its use in farming. Taxes due 2012 The new farming activity does not have to be the same as the old farming activity. Taxes due 2012 For example, if you buy land that was used for grazing cattle and then prepare it for use as an apple orchard, you can deduct your conservation expenses. Taxes due 2012 Land not used for farming. Taxes due 2012   If your conservation expenses benefit both land that does not qualify as land used for farming and land that does qualify, you must allocate the expenses between the two types of land. Taxes due 2012 For example, if the expenses benefit 200 acres of your land, but only 120 acres of this land are used for farming, then you can deduct 60% (120 ÷ 200) of the expenses. Taxes due 2012 You can use another method to allocate these expenses if you can clearly show that your method is more reasonable. Taxes due 2012 Depreciable conservation assets. Taxes due 2012   You generally cannot deduct your expenses for depreciable conservation assets. Taxes due 2012 However, you can deduct certain amounts you pay or incur for an assessment for depreciable property that a soil and water conservation or drainage district levies against your farm. Taxes due 2012 See Assessment for Depreciable Property , later. Taxes due 2012   You must capitalize expenses to buy, build, install, or improve depreciable structures or facilities. Taxes due 2012 These expenses include those for materials, supplies, wages, fuel, hauling, and moving dirt when making structures such as tanks, reservoirs, pipes, culverts, canals, dams, wells, or pumps composed of masonry, concrete, tile, metal, or wood. Taxes due 2012 You recover your capital investment through annual allowances for depreciation. Taxes due 2012   You can deduct soil and water conservation expenses for nondepreciable earthen items. Taxes due 2012 Nondepreciable earthen items include certain dams, ponds, and terraces described under Property Having a Determinable Useful Life in chapter 7. Taxes due 2012 Water well. Taxes due 2012   You cannot deduct the cost of drilling a water well for irrigation and other agricultural purposes as a soil and water conservation expense. Taxes due 2012 It is a capital expense. Taxes due 2012 You recover your cost through depreciation. Taxes due 2012 You also must capitalize your cost for drilling a test hole. Taxes due 2012 If the test hole produces no water and you continue drilling, the cost of the test hole is added to the cost of the producing well. Taxes due 2012 You can recover the total cost through depreciation deductions. Taxes due 2012   If a test hole, dry hole, or dried-up well (resulting from prolonged lack of rain, for instance) is abandoned, you can deduct your unrecovered cost in the year of abandonment. Taxes due 2012 Abandonment means that all economic benefits from the well are terminated. Taxes due 2012 For example, filling or sealing a well excavation or casing so that all economic benefits from the well are terminated constitutes an abandonment. Taxes due 2012 Endangered species recovery expenses. Taxes due 2012   If you are in the business of farming and meet other specific requirements, you can choose to deduct the conservation expenses discussed earlier as endangered species recovery expenses. Taxes due 2012 Otherwise, these are capital expenses that must be added to the basis of the land. Taxes due 2012   The expenses must be paid or incurred for the purpose of achieving site-specific management actions recommended in a recovery plan approved under section 4(f) of the Endangered Species Act of 1973. Taxes due 2012 See Internal Revenue Code section 175 for more information. Taxes due 2012 Assessment by Conservation District In some localities, a soil or water conservation or drainage district incurs expenses for soil or water conservation and levies an assessment against the farmers who benefit from the expenses. Taxes due 2012 You can deduct as a conservation expense amounts you pay or incur for the part of an assessment that: Covers expenses you could deduct if you had paid them directly, or Covers expenses for depreciable property used in the district's business. Taxes due 2012 Assessment for Depreciable Property You generally can deduct as a conservation expense amounts you pay or incur for the part of a conservation or drainage district assessment that covers expenses for depreciable property. Taxes due 2012 This includes items such as pumps, locks, concrete structures (including dams and weir gates), draglines, and similar equipment. Taxes due 2012 The depreciable property must be used in the district's soil and water conservation activities. Taxes due 2012 However, the following limits apply to these assessments. Taxes due 2012 The total assessment limit. Taxes due 2012 The yearly assessment limit. Taxes due 2012 After you apply these limits, the amount you can deduct is added to your other conservation expenses for the year. Taxes due 2012 The total for these expenses is then subject to the 25% of gross income from farming limit on the deduction, discussed later. Taxes due 2012 See Table 5-1 for a brief summary of these limits. Taxes due 2012 Table 5-1. Taxes due 2012 Limits on Deducting an Assessment by a Conservation District for Depreciable Property Total Limit on Deduction for Assessment for Depreciable Property Yearly Limit on Deduction for Assessment for Depreciable Property Yearly Limit for All Conservation Expenses 10% of: $500 + 10% of: 25% of: Total assessment against all members of the district for the property. Taxes due 2012 Your deductible share of the cost to the district for the property. Taxes due 2012 Your gross income from farming. Taxes due 2012 No one taxpayer can deduct more than 10% of the total assessment. Taxes due 2012 Any amount over 10% is a capital expense and is added to the basis of your land. Taxes due 2012 If an assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. Taxes due 2012 If the amount you pay or incur for any year is more than the limit, you can deduct for that year only 10% of your deductible share of the cost. Taxes due 2012 You can deduct the remainder in equal amounts over the next 9 tax years. Taxes due 2012 Limit for all conservation expenses, including assessments for depreciable property. Taxes due 2012 Amounts greater than 25% can be carried to the following year and added to that year's expenses. Taxes due 2012 The total is then subject to the 25% of gross income from farming limit in that year. Taxes due 2012 To ensure your deduction is within the deduction limits, keep records to show the following. Taxes due 2012 The total assessment against all members of the district for the depreciable property. Taxes due 2012 Your deductible share of the cost to the district for the depreciable property. Taxes due 2012 Your gross income from farming. Taxes due 2012 Total assessment limit. Taxes due 2012   You cannot deduct more than 10% of the total amount assessed to all members of the conservation or drainage district for the depreciable property. Taxes due 2012 This applies whether you pay the assessment in one payment or in installments. Taxes due 2012 If your assessment is more than 10% of the total amount assessed, both the following rules apply. Taxes due 2012 The amount over 10% is a capital expense and is added to the basis of your land. Taxes due 2012 If the assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. Taxes due 2012 Yearly assessment limit. Taxes due 2012   The maximum amount you can deduct in any one year is the total of 10% of your deductible share of the cost as explained earlier, plus $500. Taxes due 2012 If the amount you pay or incur is equal to or less than the maximum amount, you can deduct it in the year it is paid or incurred. Taxes due 2012 If the amount you pay or incur is more, you can deduct in that year only 10% of your deductible share of the cost. Taxes due 2012 You can deduct the remainder in equal amounts over the next 9 tax years. Taxes due 2012 Your total conservation expense deduction for each year is also subject to the 25% of gross income from farming limit on the deduction, discussed later. Taxes due 2012 Example 1. Taxes due 2012 This year, the soil conservation district levies and you pay an assessment of $2,400 against your farm. Taxes due 2012 Of the assessment, $1,500 is for digging drainage ditches. Taxes due 2012 You can deduct this part as a soil or conservation expense as if you had paid it directly. Taxes due 2012 The remaining $900 is for depreciable equipment to be used in the district's irrigation activities. Taxes due 2012 The total amount assessed by the district against all its members for the depreciable equipment is $7,000. Taxes due 2012 The total amount you can deduct for the depreciable equipment is limited to 10% of the total amount assessed by the district against all its members for depreciable equipment, or $700. Taxes due 2012 The $200 excess ($900 − $700) is a capital expense you must add to the basis of your farm. Taxes due 2012 To figure the maximum amount you can deduct for the depreciable equipment this year, multiply your deductible share of the total assessment ($700) by 10%. Taxes due 2012 Add $500 to the result for a total of $570. Taxes due 2012 Your deductible share, $700, is greater than the maximum amount deductible in one year, so you can deduct only $70 of the amount you paid or incurred for depreciable property this year (10% of $700). Taxes due 2012 You can deduct the balance at the rate of $70 a year over the next 9 years. Taxes due 2012 You add $70 to the $1,500 portion of the assessment for drainage ditches. Taxes due 2012 You can deduct $1,570 of the $2,400 assessment as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed later. Taxes due 2012 Example 2. Taxes due 2012 Assume the same facts in Example 1 except that $1,850 of the $2,400 assessment is for digging drainage ditches and $550 is for depreciable equipment. Taxes due 2012 The total amount assessed by the district against all its members for depreciable equipment is $5,500. Taxes due 2012 The total amount you can deduct for the depreciable equipment is limited to 10% of this amount, or $550. Taxes due 2012 The maximum amount you can deduct this year for the depreciable equipment is $555 (10% of your deductible share of the total assessment, $55, plus $500). Taxes due 2012 Since your deductible share is less than the maximum amount deductible in one year, you can deduct the entire $550 this year. Taxes due 2012 You can deduct the entire assessment, $2,400, as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed below. Taxes due 2012 Sale or other disposal of land during 9-year period. Taxes due 2012   If you dispose of the land during the 9-year period for deducting conservation expenses subject to the yearly limit, any amounts you have not yet deducted because of this limit are added to the basis of the property. Taxes due 2012 Death of farmer during 9-year period. Taxes due 2012   If a farmer dies during the 9-year period, any remaining amounts not yet deducted are deducted in the year of death. Taxes due 2012 25% Limit on Deduction The total deduction for conservation expenses in any tax year is limited to 25% of your gross income from farming for the year. Taxes due 2012 Gross income from farming. Taxes due 2012   Gross income from farming is the income you derive in the business of farming from the production of crops, fish, fruits, other agricultural products, or livestock. Taxes due 2012 Gains from sales of draft, breeding, or dairy livestock are included. Taxes due 2012 Gains from sales of assets such as farm machinery, or from the disposition of land, are not included. Taxes due 2012 Carryover of deduction. Taxes due 2012   If your deductible conservation expenses in any year are more than 25% of your gross income from farming for that year, you can carry the unused deduction over to later years. Taxes due 2012 However, the deduction in any later year is limited to 25% of the gross income from farming for that year as well. Taxes due 2012 Example. Taxes due 2012 In 2012, you have gross income of $32,000 from two farms. Taxes due 2012 During the year, you incurred $10,000 of deductible soil and water conservation expenses for one of the farms. Taxes due 2012 However, your deduction is limited to 25% of $32,000, or $8,000. Taxes due 2012 The $2,000 excess ($10,000 − $8,000) is carried over to 2013 and added to deductible soil and water conservation expenses made in that year. Taxes due 2012 The total of the 2012 carryover plus 2013 expenses is deductible in 2013, subject to the limit of 25% of your gross income from farming in 2013. Taxes due 2012 Any expenses over the limit in that year are carried to 2014 and later years. Taxes due 2012 Net operating loss. Taxes due 2012   The deduction for soil and water conservation expenses, after applying the 25% limit, is included when figuring a net operating loss (NOL) for the year. Taxes due 2012 If the NOL is carried to another year, the soil and water conservation deduction included in the NOL is not subject to the 25% limit in the year to which it is carried. Taxes due 2012 When to Deduct or Capitalize If you choose to deduct soil and water conservation expenses, you must deduct the total allowable amount on your tax return for the first year you pay or incur these expenses. Taxes due 2012 If you do not choose to deduct the expenses, you must capitalize them. Taxes due 2012 Change of method. Taxes due 2012   If you want to change your method for the treatment of soil and water conservation expenses, or you want to treat the expenses for a particular project or a single farm in a different manner, you must get the approval of the IRS. Taxes due 2012 To get this approval, submit a written request by the due date of your return for the first tax year you want the new method to apply. Taxes due 2012 You or your authorized representative must sign the request. Taxes due 2012   The request must include the following information. Taxes due 2012 Your name and address. Taxes due 2012 The first tax year the method or change of method is to apply. Taxes due 2012 Whether the method or change of method applies to all your soil and water conservation expenses or only to those for a particular project or farm. Taxes due 2012 If the method or change of method does not apply to all your expenses, identify the project or farm to which the expenses apply. Taxes due 2012 The total expenses you paid or incurred in the first tax year the method or change of method is to apply. Taxes due 2012 A statement that you will account separately in your books for the expenses to which this method or change of method relates. Taxes due 2012 Send your request to the following  address. Taxes due 2012  Department of the Treasury Internal Revenue Service Center Cincinnati, OH 45999  For more information, see Change in  Accounting Method in chapter 2. Taxes due 2012 Sale of a Farm If you sell your farm, you cannot adjust the basis of the land at the time of the sale for any unused carryover of soil and water conservation expenses (except for deductions of assessments for depreciable property, discussed earlier). Taxes due 2012 However, if you acquire another farm and return to the business of farming, you can start taking deductions again for the unused carryovers. Taxes due 2012 Gain on sale of farmland. Taxes due 2012   If you held the land 5 years or less before you sold it, gain on the sale of the land is treated as ordinary income up to the amount you previously deducted for soil and water conservation expenses. Taxes due 2012 If you held the land less than 10 but more than 5 years, the gain is treated as ordinary income up to a specified percentage of the previous deductions. Taxes due 2012 See Section 1252 property under Other Gains in chapter 9. Taxes due 2012 Prev  Up  Next   Home   More Online Publications
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The Taxes Due 2012

Taxes due 2012 Publication 929 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics This image is too large to be displayed in the current screen. Taxes due 2012 Please click the link to view the image. Taxes due 2012 Form 1040A, page 1, for Joshua A. Taxes due 2012 Blake This image is too large to be displayed in the current screen. Taxes due 2012 Please click the link to view the image. Taxes due 2012 Form 1040A, page 2, for Joshua A. Taxes due 2012 Blake This image is too large to be displayed in the current screen. Taxes due 2012 Please click the link to view the image. Taxes due 2012 Form 8615 for Joshua A. Taxes due 2012 Blake Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Taxes due 2012 Enter the amount from Form 1040A, line 27 1. Taxes due 2012 48,800*       2. Taxes due 2012 Enter the amount from Form 1040A, line 9b 2. Taxes due 2012 300*           3. Taxes due 2012 Enter the amount from Form 1040A, line 10 3. Taxes due 2012 200*           4. Taxes due 2012 Add lines 2 and 3 4. Taxes due 2012 500       5. Taxes due 2012 Subtract line 4 from line 1. Taxes due 2012 If zero or less, enter -0- 5. Taxes due 2012 48,300       6. Taxes due 2012 Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying widow(er),   or 6. Taxes due 2012 48,800*         $48,600 if head of household. Taxes due 2012                   7. Taxes due 2012 Enter the smaller of line 5 or line 6 7. Taxes due 2012 48,300       8. Taxes due 2012 Subtract line 7 from line 6. Taxes due 2012 This amount is taxed at 0% 8. Taxes due 2012   500       9. Taxes due 2012 Enter the smaller of line 1 or line 4 9. Taxes due 2012 500       10. Taxes due 2012 Enter the amount from line 8 10. Taxes due 2012   500       11. Taxes due 2012 Subtract line 10 from line 9 11. Taxes due 2012  -0-       12. Taxes due 2012 Multiply line 11 by 15% (. Taxes due 2012 15) 12. Taxes due 2012 -0-   13. Taxes due 2012 Use the Tax Table to figure the tax on the amount on line 5. Taxes due 2012 Enter the tax here 13. Taxes due 2012 6,356   14. Taxes due 2012 Add lines 12 and 13 14. Taxes due 2012 6,356   15. Taxes due 2012 Use the Tax Table to figure the tax on the amount on line 1. Taxes due 2012 Enter the tax here 15. Taxes due 2012 6,431   16. Taxes due 2012 Tax on all taxable income. Taxes due 2012 Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Taxes due 2012 6,356       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions. Taxes due 2012 Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Taxes due 2012 Enter the amount from Form 1040A, line 27 1. Taxes due 2012 1,650*       2. Taxes due 2012 Enter the amount from Form 1040A, line 9b 2. Taxes due 2012 750*           3. Taxes due 2012 Enter the amount from Form 1040A, line 10 3. Taxes due 2012 500*           4. Taxes due 2012 Add lines 2 and 3 4. Taxes due 2012 1,250       5. Taxes due 2012 Subtract line 4 from line 1. Taxes due 2012 If zero or less, enter -0- 5. Taxes due 2012  400       6. Taxes due 2012 Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Taxes due 2012 1,650*         $48,600 if head of household. Taxes due 2012                   7. Taxes due 2012 Enter the smaller of line 5 or line 6 7. Taxes due 2012   400       8. Taxes due 2012 Subtract line 7 from line 6. Taxes due 2012 This amount is taxed at 0% 8. Taxes due 2012 1,250       9. Taxes due 2012 Enter the smaller of line 1 or line 4 9. Taxes due 2012 1,250       10. Taxes due 2012 Enter the amount from line 8 10. Taxes due 2012 1,250       11. Taxes due 2012 Subtract line 10 from line 9 11. Taxes due 2012 -0-       12. Taxes due 2012 Multiply line 11 by 15% (. Taxes due 2012 15) 12. Taxes due 2012 -0-   13. Taxes due 2012 Use the Tax Table to figure the tax on the amount on line 5. Taxes due 2012 Enter the tax here 13. Taxes due 2012 41*   14. Taxes due 2012 Add lines 12 and 13 14. Taxes due 2012 41   15. Taxes due 2012 Use the Tax Table to figure the tax on the amount on line 1. Taxes due 2012 Enter the tax here 15. Taxes due 2012 166*   16. Taxes due 2012 Tax on all taxable income. Taxes due 2012 Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Taxes due 2012 41       *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions. Taxes due 2012 Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3 Before you begin: Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10) 1. Taxes due 2012 Enter the amount from Form 1040A, line 27 1. Taxes due 2012 2,450       2. Taxes due 2012 Enter the amount from Form 1040A, line 9b 2. Taxes due 2012 1,050           3. Taxes due 2012 Enter the amount from Form 1040A, line 10 3. Taxes due 2012 700           4. Taxes due 2012 Add lines 2 and 3 4. Taxes due 2012 1,750       5. Taxes due 2012 Subtract line 4 from line 1. Taxes due 2012 If zero or less, enter -0- 5. Taxes due 2012    700       6. Taxes due 2012 Enter the smaller of:                 •The amount on line 1, or                   •$36,250 if single or married filing separately,                   $72,500 if married filing jointly or qualifying   widow(er), or 6. Taxes due 2012 2,450         $48,600 if head of household. Taxes due 2012                   7. Taxes due 2012 Enter the smaller of line 5 or line 6 7. Taxes due 2012  700       8. Taxes due 2012 Subtract line 7 from line 6. Taxes due 2012 This amount is taxed at 0% 8. Taxes due 2012 1,750       9. Taxes due 2012 Enter the smaller of line 1 or line 4 9. Taxes due 2012 1,750       10. Taxes due 2012 Enter the amount from line 8 10. Taxes due 2012 1,750       11. Taxes due 2012 Subtract line 10 from line 9 11. Taxes due 2012 -0-       12. Taxes due 2012 Multiply line 11 by 15% (. Taxes due 2012 15) 12. Taxes due 2012 -0-   13. Taxes due 2012 Use the Tax Table to figure the tax on the amount on line 5. Taxes due 2012 Enter the tax here 13. Taxes due 2012  71   14. Taxes due 2012 Add lines 12 and 13 14. Taxes due 2012  71   15. Taxes due 2012 Use the Tax Table to figure the tax on the amount on line 1. Taxes due 2012 Enter the tax here 15. Taxes due 2012 246   16. Taxes due 2012 Tax on all taxable income. Taxes due 2012 Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16. Taxes due 2012  71         How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Taxes due 2012 Free help with your tax return. Taxes due 2012   You can get free help preparing your return nationwide from IRS-certified volunteers. Taxes due 2012 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Taxes due 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Taxes due 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. Taxes due 2012 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Taxes due 2012 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Taxes due 2012 gov, download the IRS2Go app, or call 1-800-906-9887. Taxes due 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Taxes due 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Taxes due 2012 aarp. Taxes due 2012 org/money/taxaide or call 1-888-227-7669. Taxes due 2012 For more information on these programs, go to IRS. Taxes due 2012 gov and enter “VITA” in the search box. Taxes due 2012 Internet. Taxes due 2012    IRS. Taxes due 2012 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Taxes due 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Taxes due 2012 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, 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. Taxes due 2012 Check the status of your 2013 refund with the Where's My Refund? application on IRS. Taxes due 2012 gov or download the IRS2Go app and select the Refund Status option. Taxes due 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Taxes due 2012 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Taxes due 2012 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Taxes due 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Taxes due 2012 Use the Interactive Tax Assistant (ITA) to research your tax questions. Taxes due 2012 No need to wait on the phone or stand in line. Taxes due 2012 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Taxes due 2012 When you reach the response screen, you can print the entire interview and the final response for your records. Taxes due 2012 New subject areas are added on a regular basis. Taxes due 2012  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Taxes due 2012 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Taxes due 2012 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Taxes due 2012 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Taxes due 2012 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Taxes due 2012 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Taxes due 2012 You can also ask the IRS to mail a return or an account transcript to you. Taxes due 2012 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Taxes due 2012 gov or by calling 1-800-908-9946. Taxes due 2012 Tax return and tax account transcripts are generally available for the current year and the past three years. Taxes due 2012 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Taxes due 2012 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Taxes due 2012 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Taxes due 2012 Check the status of your amended return using Where's My Amended Return? Go to IRS. Taxes due 2012 gov and enter Where's My Amended Return? in the search box. Taxes due 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Taxes due 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Taxes due 2012 Make a payment using one of several safe and convenient electronic payment options available on IRS. Taxes due 2012 gov. Taxes due 2012 Select the Payment tab on the front page of IRS. Taxes due 2012 gov for more information. Taxes due 2012 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Taxes due 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Taxes due 2012 gov. Taxes due 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. Taxes due 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Taxes due 2012 gov. Taxes due 2012 Request an Electronic Filing PIN by going to IRS. Taxes due 2012 gov and entering Electronic Filing PIN in the search box. Taxes due 2012 Download forms, instructions and publications, including accessible versions for people with disabilities. Taxes due 2012 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Taxes due 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Taxes due 2012 An employee can answer questions about your tax account or help you set up a payment plan. Taxes due 2012 Before you visit, check the Office Locator on IRS. Taxes due 2012 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Taxes due 2012 If you have a special need, such as a disability, you can request an appointment. Taxes due 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Taxes due 2012 Apply for an Employer Identification Number (EIN). Taxes due 2012 Go to IRS. Taxes due 2012 gov and enter Apply for an EIN in the search box. Taxes due 2012 Read the Internal Revenue Code, regulations, or other official guidance. Taxes due 2012 Read Internal Revenue Bulletins. Taxes due 2012 Sign up to receive local and national tax news and more by email. Taxes due 2012 Just click on “subscriptions” above the search box on IRS. Taxes due 2012 gov and choose from a variety of options. Taxes due 2012    Phone. Taxes due 2012 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Taxes due 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. Taxes due 2012 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Taxes due 2012 gov, or download the IRS2Go app. Taxes due 2012 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Taxes due 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Taxes due 2012 Most VITA and TCE sites offer free electronic filing. Taxes due 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Taxes due 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Taxes due 2012 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Taxes due 2012 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Taxes due 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. Taxes due 2012 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Taxes due 2012 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Taxes due 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Taxes due 2012 Note, the above information is for our automated hotline. Taxes due 2012 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Taxes due 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Taxes due 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Taxes due 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. Taxes due 2012 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Taxes due 2012 You should receive your order within 10 business days. Taxes due 2012 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Taxes due 2012 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Taxes due 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Taxes due 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Taxes due 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service. Taxes due 2012    Walk-in. Taxes due 2012 You can find a selection of forms, publications and services — in-person. Taxes due 2012 Products. Taxes due 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Taxes due 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Taxes due 2012 Services. Taxes due 2012 You can walk in to your local TAC for face-to-face tax help. Taxes due 2012 An employee can answer questions about your tax account or help you set up a payment plan. Taxes due 2012 Before visiting, use the Office Locator tool on IRS. Taxes due 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Taxes due 2012    Mail. Taxes due 2012 You can send your order for forms, instructions, and publications to the address below. Taxes due 2012 You should receive a response within 10 business days after your request is received. Taxes due 2012 Internal Revenue Service 1201 N. Taxes due 2012 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Taxes due 2012 The Taxpayer Advocate Service (TAS) is your voice at the IRS. Taxes due 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Taxes due 2012   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Taxes due 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. Taxes due 2012 You face (or your business is facing) an immediate threat of adverse action. Taxes due 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Taxes due 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. Taxes due 2012 Here's why we can help: TAS is an independent organization within the IRS. Taxes due 2012 Our advocates know how to work with the IRS. Taxes due 2012 Our services are free and tailored to meet your needs. Taxes due 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Taxes due 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 Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Taxes due 2012   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Taxes due 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Taxes due 2012 Low Income Taxpayer Clinics 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. Taxes due 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Taxes due 2012 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Taxes due 2012 Prev  Up  Next   Home   More Online Publications