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Turbotax 2012 free Publication 15 - Introductory Material Table of Contents Future Developments What's New Reminders Electronic Filing and Payment Forms in Spanish Hiring New Employees Paying Wages, Pensions, or Annuities Information Returns Nonpayroll Income Tax Withholding Recordkeeping Change of Business Address or Responsible Party Private Delivery Services Telephone Help Ordering Employer Tax Forms and Publications Filing Addresses Dishonored Payments Photographs of Missing Children Calendar Introduction Future Developments For the latest information about developments related to Publication 15 (Circular E), such as legislation enacted after it was published, go to www. Turbotax 2012 free irs. Turbotax 2012 free gov/pub15. Turbotax 2012 free What's New Social security and Medicare tax for 2014. Turbotax 2012 free  The social security tax rate is 6. Turbotax 2012 free 2% each for the employee and employer, unchanged from 2013. Turbotax 2012 free The social security wage base limit is $117,000. Turbotax 2012 free The Medicare tax rate is 1. Turbotax 2012 free 45% each for the employee and employer, unchanged from 2013. Turbotax 2012 free There is no wage base limit for Medicare tax. Turbotax 2012 free Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Turbotax 2012 free Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Turbotax 2012 free 2014 withholdng tables. Turbotax 2012 free  This publication includes the 2014 Percentage Method Tables and Wage Bracket Tables for Income Tax Withholding. Turbotax 2012 free Withholding allowance. Turbotax 2012 free  The 2014 amount for one withholding allowance on an annual basis is $3,950. Turbotax 2012 free Voluntary withholding on dividends and other distributions by an Alaska Native Corporation (ANC). Turbotax 2012 free  A shareholder of an ANC may now request voluntary income tax withholding on dividends and other distributions paid by an ANC. Turbotax 2012 free A shareholder may request voluntary withholding by giving the ANC a completed Form W-4V, Voluntary Withholding Request. Turbotax 2012 free For more information see Notice 2013-77, 2013-50 I. Turbotax 2012 free R. Turbotax 2012 free B. Turbotax 2012 free 632, available at www. Turbotax 2012 free irs. Turbotax 2012 free gov/irb/2013-50_IRB/ar10. Turbotax 2012 free html. Turbotax 2012 free Change of responsible party. Turbotax 2012 free  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party — Business, to report the latest change to its responsible party. Turbotax 2012 free Form 8822-B must be filed within 60 days of the change. Turbotax 2012 free If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Turbotax 2012 free For a definition of “responsible party,” see the Form 8822-B instructions. Turbotax 2012 free Same-sex marriage. Turbotax 2012 free  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Turbotax 2012 free For more information, see Revenue Ruling 2013-17, 2013-38 I. Turbotax 2012 free R. Turbotax 2012 free B. Turbotax 2012 free 201, available at www. Turbotax 2012 free irs. Turbotax 2012 free gov/irb/2013-38_IRB/ar07. Turbotax 2012 free html. Turbotax 2012 free Notice 2013-61 provides special administrative procedures for employers to make claims for refunds or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Turbotax 2012 free Notice 2013-61, 2013-44 I. Turbotax 2012 free R. Turbotax 2012 free B. Turbotax 2012 free 432, is available at www. Turbotax 2012 free irs. Turbotax 2012 free gov/irb/2013-44_IRB/ar10. Turbotax 2012 free html. Turbotax 2012 free Reminders Additional Medicare Tax withholding. Turbotax 2012 free  In addition to withholding Medicare tax at 1. Turbotax 2012 free 45%, you must withhold a 0. Turbotax 2012 free 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Turbotax 2012 free You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Turbotax 2012 free Additional Medicare Tax is only imposed on the employee. Turbotax 2012 free There is no employer share of Additional Medicare Tax. Turbotax 2012 free All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Turbotax 2012 free For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments , in section 15. Turbotax 2012 free For more information on Additional Medicare Tax, visit IRS. Turbotax 2012 free gov and enter “Additional Medicare Tax” in the search box. Turbotax 2012 free Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Turbotax 2012 free  The work opportunity tax credit is available for eligible unemployed veterans who began work on or after November 22, 2011, and before January 1, 2014. Turbotax 2012 free Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Turbotax 2012 free For more information, visit IRS. Turbotax 2012 free gov and enter “work opportunity tax credit” in the search box. Turbotax 2012 free Outsourcing payroll duties. Turbotax 2012 free  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Turbotax 2012 free The employer remains responsible if the third party fails to perform any required action. Turbotax 2012 free If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Turbotax 2012 free gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Turbotax 2012 free COBRA premium assistance credit. Turbotax 2012 free  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Turbotax 2012 free See COBRA premium assistance credit under Introduction. Turbotax 2012 free Federal tax deposits must be made by electronic funds transfer. Turbotax 2012 free  You must use electronic funds transfer to make all federal tax deposits. Turbotax 2012 free Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Turbotax 2012 free If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Turbotax 2012 free Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Turbotax 2012 free EFTPS is a free service provided by the Department of Treasury. Turbotax 2012 free Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Turbotax 2012 free For more information on making federal tax deposits, see How To Deposit in section 11. Turbotax 2012 free To get more information about EFTPS or to enroll in EFTPS, visit www. Turbotax 2012 free eftps. Turbotax 2012 free gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Turbotax 2012 free Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Turbotax 2012 free You must receive written notice from the IRS to file Form 944. Turbotax 2012 free  If you have been filing Forms 941, Employer's QUARTERLY Federal Tax Return (or Forms 941-SS, Employer's QUARTERLY Federal Tax Return—American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U. Turbotax 2012 free S. Turbotax 2012 free Virgin Islands, or Formularios 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono), and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941, you must contact the IRS to request to file Form 944. Turbotax 2012 free You must receive written notice from the IRS to file Form 944 instead of Forms 941 before you may file this form. Turbotax 2012 free For more information on requesting to file Form 944, visit IRS. Turbotax 2012 free gov and enter “file employment taxes annually” in the search box. Turbotax 2012 free Employers can request to file Forms 941 instead of Form 944. Turbotax 2012 free  If you received notice from the IRS and have been filing Form 944 but would like to file Forms 941 instead, you must contact the IRS to request to file Forms 941. Turbotax 2012 free You must receive written notice from the IRS to file Forms 941 instead of Form 944 before you may file these forms. Turbotax 2012 free For more information on requesting to file Form 944, visit IRS. Turbotax 2012 free gov and enter “file employment taxes annually” in the search box. Turbotax 2012 free Aggregate Form 941 filers. Turbotax 2012 free  Agents must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, when filing an aggregate Form 941. Turbotax 2012 free Aggregate Forms 941 may only be filed by agents approved by the IRS under section 3504 of the Internal Revenue Code. Turbotax 2012 free To request approval to act as an agent for an employer, the agent files Form 2678, Employer/Payer Appointment of Agent, with the IRS. Turbotax 2012 free Aggregate Form 940 filers. Turbotax 2012 free  Agents must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, when filing an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Turbotax 2012 free Aggregate Forms 940 can be filed by agents acting on behalf of home care service recipients who receive home care services through a program administered by a federal, state, or local government. Turbotax 2012 free To request approval to act as an agent on behalf of home care service recipients, the agent files Form 2678 with the IRS. Turbotax 2012 free Electronic Filing and Payment  Now, more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Turbotax 2012 free Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make filing and payment easier. Turbotax 2012 free Spend less time and worry about taxes and more time running your business. Turbotax 2012 free Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Turbotax 2012 free For e-file, visit www. Turbotax 2012 free irs. Turbotax 2012 free gov/efile for additional information. Turbotax 2012 free For EFTPS, visit www. Turbotax 2012 free eftps. Turbotax 2012 free gov or call EFTPS Customer Service at 1-800-555-4477 or 1-800-733-4829 (TDD). Turbotax 2012 free For electronic filing of Forms W-2, Wage and Tax Statement, visit www. Turbotax 2012 free socialsecurity. Turbotax 2012 free gov/employer. Turbotax 2012 free If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Turbotax 2012 free If a valid EIN is not provided, the return or payment will not be processed. Turbotax 2012 free This may result in penalties and delays in processing your return or payment. Turbotax 2012 free Electronic funds withdrawal (EFW). Turbotax 2012 free  If you file Form 940, Form 941, Form 944, or Form 945 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Turbotax 2012 free However, do not use EFW to make federal tax deposits. Turbotax 2012 free For more information on paying your taxes using EFW, visit the IRS website at www. Turbotax 2012 free irs. Turbotax 2012 free gov/e-pay. Turbotax 2012 free A fee may be charged to file electronically. Turbotax 2012 free Credit or debit card payments. Turbotax 2012 free  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Turbotax 2012 free irs. Turbotax 2012 free gov/e-pay. Turbotax 2012 free However, do not use credit or debit cards to make federal tax deposits. Turbotax 2012 free Forms in Spanish You can provide Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado, in place of Form W-4, Employee's Withholding Allowance Certificate, to your Spanish-speaking employees. Turbotax 2012 free For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Turbotax 2012 free For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Turbotax 2012 free Hiring New Employees Eligibility for employment. Turbotax 2012 free  You must verify that each new employee is legally eligible to work in the United States. Turbotax 2012 free This includes completing the U. Turbotax 2012 free S. Turbotax 2012 free Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Turbotax 2012 free You can get the form from USCIS offices or by calling 1-800-870-3676. Turbotax 2012 free Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Turbotax 2012 free uscis. Turbotax 2012 free gov for more information. Turbotax 2012 free New hire reporting. Turbotax 2012 free  You are required to report any new employee to a designated state new hire registry. Turbotax 2012 free A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Turbotax 2012 free Many states accept a copy of Form W-4 with employer information added. Turbotax 2012 free Visit the Office of Child Support Enforcement website at www. Turbotax 2012 free acf. Turbotax 2012 free hhs. Turbotax 2012 free gov/programs/cse/newhire for more information. Turbotax 2012 free W-4 request. Turbotax 2012 free  Ask each new employee to complete the 2014 Form W-4. Turbotax 2012 free See section 9. Turbotax 2012 free Name and social security number. Turbotax 2012 free  Record each new employee's name and number from his or her social security card. Turbotax 2012 free Any employee without a social security card should apply for one. Turbotax 2012 free See section 4. Turbotax 2012 free Paying Wages, Pensions, or Annuities Correcting Form 941 or Form 944. Turbotax 2012 free  If you discover an error on a previously filed Form 941 or Form 944, make the correction using Form 941-X, Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund, or Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund. Turbotax 2012 free Forms 941-X and 944-X are stand-alone forms, meaning taxpayers can file them when an error is discovered. Turbotax 2012 free Forms 941-X and 944-X are used by employers to claim refunds or abatements of employment taxes, rather than Form 843, Claim for Refund and Request for Abatement. Turbotax 2012 free See section 13 for more information. Turbotax 2012 free Income tax withholding. Turbotax 2012 free  Withhold federal income tax from each wage payment or supplemental unemployment compensation plan benefit payment according to the employee's Form W-4 and the correct withholding table. Turbotax 2012 free If you have nonresident alien employees, see Withholding income taxes on the wages of nonresident alien employees in section 9. Turbotax 2012 free Withhold from periodic pension and annuity payments as if the recipient is married claiming three withholding allowances, unless he or she has provided Form W-4P, Withholding Certificate for Pension or Annuity Payments, either electing no withholding or giving a different number of allowances, marital status, or an additional amount to be withheld. Turbotax 2012 free Do not withhold on direct rollovers from qualified plans or governmental section 457(b) plans. Turbotax 2012 free See section 9 and Publication 15-A, Employer's Supplemental Tax Guide. Turbotax 2012 free Publication 15-A includes information about withholding on pensions and annuities. Turbotax 2012 free Zero wage return. Turbotax 2012 free  If you have not filed a “final” Form 941 or Form 944, or are not a “seasonal” employer, you must continue to file a Form 941 or Form 944 even for periods during which you paid no wages. Turbotax 2012 free The IRS encourages you to file your “Zero Wage” Forms 941 or 944 electronically using IRS e-file at www. Turbotax 2012 free irs. Turbotax 2012 free gov/efile. Turbotax 2012 free Employer Responsibilities Employer Responsibilities: The following list provides a brief summary of your basic responsibilities. Turbotax 2012 free Because the individual circumstances for each employer can vary greatly, responsibilities for withholding, depositing, and reporting employment taxes can differ. Turbotax 2012 free Each item in this list has a page reference to a more detailed discussion in this publication. Turbotax 2012 free   New Employees: Page     Annually (By January 31 of the current year, Page □ Verify work eligibility of new employees 3     for the prior year):   □ Record employees' names and SSNs from     □ File Form 944 if required (pay tax with return if     social security cards 4     not required to deposit) 29 □ Ask employees for Form W-4 3     Annually (see Calendar for due dates):     Each Payday:     □ Remind employees to submit a new Form W-4   □ Withhold federal income tax based on each       if they need to change their withholding 20   employee's Form W-4 20   □ Ask for a new Form W-4 from employees   □ Withhold employee's share of social security       claiming exemption from income tax     and Medicare taxes 23     withholding 20 □ Deposit:     □ Reconcile Forms 941 (or Form 944) with Forms     • Withheld income tax       W-2 and W-3 31   • Withheld and employer social security taxes     □ Furnish each employee a Form W-2 7   • Withheld and employer Medicare taxes 24   □ File Copy A of Forms W-2 and the transmittal     Note:Due date of deposit generally depends       Form W-3 with the SSA 8   on your deposit schedule (monthly or semiweekly)     □ Furnish each other payee a Form 1099 (for example, Form 1099-MISC, Miscellaneous Income) 7   Quarterly (By April 30, July 31, October 31, and January 31):     □ File Forms 1099 and the transmittal Form   □ Deposit FUTA tax if undeposited amount       1096 8   is over $500 35   □ File Form 940 7 □ File Form 941 (pay tax with return if not     □ File Form 945 for any nonpayroll income tax     required to deposit) 29     withholding 8 Information Returns You may be required to file information returns to report certain types of payments made during the year. Turbotax 2012 free For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Turbotax 2012 free For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return you file (for example, Instructions for Form 1099-MISC). Turbotax 2012 free Generally, do not use Forms 1099 to report wages and other compensation you paid to employees; report these on Form W-2. Turbotax 2012 free See the General Instructions for Forms W-2 and W-3 for details about filing Form W-2 and for information about required electronic filing. Turbotax 2012 free If you file 250 or more Forms 1099, you must file them electronically. Turbotax 2012 free If you file 250 or more Forms W-2, you must file them electronically. Turbotax 2012 free SSA will not accept Forms W-2 and W-3 filed on magnetic media. Turbotax 2012 free Information reporting customer service site. Turbotax 2012 free  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Turbotax 2012 free If you have questions related to reporting on information returns, call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability). Turbotax 2012 free The center can also be reached by email at mccirp@irs. Turbotax 2012 free gov. Turbotax 2012 free Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Turbotax 2012 free Nonpayroll Income Tax Withholding Nonpayroll federal income tax withholding (reported on Forms 1099 and Form W-2G) must be reported on Form 945, Annual Return of Withheld Federal Income Tax. Turbotax 2012 free Separate deposits are required for payroll (Form 941 or Form 944) and nonpayroll (Form 945) withholding. Turbotax 2012 free Nonpayroll items include: Pensions (including distributions from tax-favored retirement plans, for example, section 401(k), section 403(b), and governmental section 457(b) plans) and annuities. Turbotax 2012 free Military retirement. Turbotax 2012 free Gambling winnings. Turbotax 2012 free Indian gaming profits. Turbotax 2012 free Certain government payments, such as unemployment compensation, social security, and Tier 1 railroad retirement benefits, subject to voluntary withholding. Turbotax 2012 free Payments subject to backup withholding. Turbotax 2012 free For details on depositing and reporting nonpayroll income tax withholding, see the Instructions for Form 945. Turbotax 2012 free All income tax withholding reported on Form W-2 must be reported on Form 941, Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, Form 944, or Schedule H (Form 1040), Household Employment Taxes. Turbotax 2012 free Distributions from nonqualified pension plans and deferred compensation plans. Turbotax 2012 free  Because distributions to participants from some nonqualified pension plans and deferred compensation plans (including section 457(b) plans of tax-exempt organizations) are treated as wages and are reported on Form W-2, income tax withheld must be reported on Form 941 or Form 944, not on Form 945. Turbotax 2012 free However, distributions from such plans to a beneficiary or estate of a deceased employee are not wages and are reported on Forms 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Turbotax 2012 free ; income tax withheld must be reported on Form 945. Turbotax 2012 free Backup withholding. Turbotax 2012 free  You generally must withhold 28% of certain taxable payments if the payee fails to furnish you with his or her correct taxpayer identification number (TIN). Turbotax 2012 free This withholding is referred to as “backup withholding. Turbotax 2012 free ” Payments subject to backup withholding include interest, dividends, patronage dividends, rents, royalties, commissions, nonemployee compensation, and certain other payments you make in the course of your trade or business. Turbotax 2012 free In addition, transactions by brokers and barter exchanges and certain payments made by fishing boat operators are subject to backup withholding. Turbotax 2012 free Backup withholding does not apply to wages, pensions, annuities, IRAs (including simplified employee pension (SEP) and SIMPLE retirement plans), section 404(k) distributions from an employee stock ownership plan (ESOP), medical savings accounts, health savings accounts, long-term-care benefits, or real estate transactions. Turbotax 2012 free You can use Form W-9 or Formulario W-9(SP) to request payees to furnish a TIN and to certify the number furnished is correct. Turbotax 2012 free You can also use Form W-9 or Formulario W-9(SP) to get certifications from payees that they are not subject to backup withholding or that they are exempt from backup withholding. Turbotax 2012 free The Instructions for the Requester of Form W-9 or Formulario W-9(SP) includes a list of types of payees who are exempt from backup withholding. Turbotax 2012 free For more information, see Publication 1281, Backup Withholding for Missing and Incorrect Name/TIN(s). Turbotax 2012 free Recordkeeping Keep all records of employment taxes for at least 4 years. Turbotax 2012 free These should be available for IRS review. Turbotax 2012 free Your records should include the following information. Turbotax 2012 free Your EIN. Turbotax 2012 free Amounts and dates of all wage, annuity, and pension payments. Turbotax 2012 free Amounts of tips reported to you by your employees. Turbotax 2012 free Records of allocated tips. Turbotax 2012 free The fair market value of in-kind wages paid. Turbotax 2012 free Names, addresses, social security numbers, and occupations of employees and recipients. Turbotax 2012 free Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Turbotax 2012 free Dates of employment for each employee. Turbotax 2012 free Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third party payors made to them. Turbotax 2012 free Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4P, W-4(SP), W-4S, and W-4V). Turbotax 2012 free Copies of employees' Earned Income Credit Advance Payment Certificates (Forms W-5 and W-5(SP)). Turbotax 2012 free Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Turbotax 2012 free Copies of returns filed and confirmation numbers. Turbotax 2012 free Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Turbotax 2012 free Change of Business Address or Responsible Party To notify the IRS of a change in business address or responsible party, file Form 8822-B. Turbotax 2012 free Do not mail Form 8822-B with your employment tax return. Turbotax 2012 free Private Delivery Services You can use certain private delivery services designated by the IRS to mail tax returns and payments. Turbotax 2012 free The list includes only the following: DHL Express (DHL): DHL Same Day Service. Turbotax 2012 free Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Turbotax 2012 free United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Turbotax 2012 free M. Turbotax 2012 free , UPS Worldwide Express Plus, and UPS Worldwide Express. Turbotax 2012 free For the IRS mailing address to use if you are using a private delivery service, go to IRS. Turbotax 2012 free gov and enter “private delivery service” in the search box. Turbotax 2012 free Your private delivery service can tell you how to get written proof of the mailing date. Turbotax 2012 free   Private delivery services cannot deliver items to P. Turbotax 2012 free O. Turbotax 2012 free boxes. Turbotax 2012 free You must use the U. Turbotax 2012 free S. Turbotax 2012 free Postal Service to mail any item to an IRS P. Turbotax 2012 free O. Turbotax 2012 free box address. Turbotax 2012 free Telephone Help Tax questions. Turbotax 2012 free   You can call the IRS Business and Specialty Tax Line with your employment tax questions at 1-800-829-4933. Turbotax 2012 free Help for people with disabilities. Turbotax 2012 free  You may call 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) with any tax question or to order forms and publications. Turbotax 2012 free You may also use this number for assistance with unresolved tax problems. Turbotax 2012 free Recorded tax information (TeleTax). Turbotax 2012 free  The IRS TeleTax service provides recorded tax information on topics that answer many individual and business federal tax questions. Turbotax 2012 free You can listen to up to three topics on each call you make. Turbotax 2012 free Touch-Tone service is available 24 hours a day, 7 days a week. Turbotax 2012 free TeleTax topics are also available on the IRS website at www. Turbotax 2012 free irs. Turbotax 2012 free gov/taxtopics. Turbotax 2012 free Most tax topics listed below are also available in Spanish. Turbotax 2012 free For a complete list of TeleTax topics in Spanish, visit the IRS website at www. Turbotax 2012 free irs. Turbotax 2012 free gov/Spanish/Índice-de-Temas-Tributarios-Año-2013. Turbotax 2012 free A list of employment tax topics is provided next. Turbotax 2012 free Select, by number, the topic you want to hear and call 1-800-829-4477. Turbotax 2012 free For the directory of all topics, select Topic 123. Turbotax 2012 free Teletax Topics Topic No. Turbotax 2012 free Subject 751 Social Security and Medicare Withholding Rates 752 Form W-2—Where, When, and How to File 753 Form W-4—Employee's Withholding Allowance Certificate 755 Employer Identification Number (EIN)—How to Apply 756 Employment Taxes for Household Employees 757 Form 941 and Form 944—Deposit Requirements 758 Form 941—Employer's QUARTERLY Federal Tax Return and Form 944—Employer's ANNUAL Federal Tax Return 759 Form 940—Employer's Annual Federal Unemployment (FUTA) Tax Return—Filing and Deposit Requirements 760 Reporting and Deposit Requirements for Agricultural Employers 761 Tips—Withholding and Reporting 762 Independent Contractor vs. Turbotax 2012 free Employee 763 The “Affordable Care Act” of 2010 Offers Employers New Tax Deductions and Credits Additional employment tax information. Turbotax 2012 free  Visit the IRS website at www. Turbotax 2012 free irs. Turbotax 2012 free gov/businesses and click on the Employment Taxes link under Businesses Topics. Turbotax 2012 free Ordering Employer Tax Forms and Publications You can order employer tax forms and publications and information returns online at www. Turbotax 2012 free irs. Turbotax 2012 free gov/businesses. Turbotax 2012 free To order 2013 and 2014 forms, click on the Online Ordering for Information Returns and Employer Returns link. Turbotax 2012 free You may also order employer tax forms and publications and information returns by calling 1-800-TAX-FORM (1-800-829-3676). Turbotax 2012 free Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Turbotax 2012 free Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Turbotax 2012 free socialsecurity. Turbotax 2012 free gov/employer to register for Business Services Online. Turbotax 2012 free You will be able to create Forms W-2 online and submit them to the SSA by typing your wage information into easy-to-use fill-in fields. Turbotax 2012 free In addition, you can print out completed copies of Forms W-2 to file with state or local governments, distribute to your employees, and keep for your records. Turbotax 2012 free Form W-3 will be created for you based on your Forms W-2. Turbotax 2012 free Filing Addresses Generally, your filing address for Forms 940, 941, 943, 944, 945, and CT-1 depends on the location of your residence or principal place of business and whether or not you are including a payment with your return. Turbotax 2012 free There are separate filing addresses for these returns if you are a tax-exempt organization or government entity. Turbotax 2012 free See the separate instructions for Forms 940, 941, 943, 944, 945, or CT-1 for the filing addresses. Turbotax 2012 free Dishonored Payments Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Turbotax 2012 free The penalty is $25 or 2% of the payment, whichever is more. Turbotax 2012 free However, the penalty on dishonored payments of $24. Turbotax 2012 free 99 or less is an amount equal to the payment. Turbotax 2012 free For example, a dishonored payment of $18 is charged a penalty of $18. Turbotax 2012 free Photographs of Missing Children The IRS is a proud partner with the National Center for Missing and Exploited Children. Turbotax 2012 free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax 2012 free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Turbotax 2012 free Calendar The following is a list of important dates. Turbotax 2012 free Also see Publication 509, Tax Calendars. Turbotax 2012 free   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, use the next business day. Turbotax 2012 free A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Turbotax 2012 free However, a statewide legal holiday does not delay the due date of federal tax deposits. Turbotax 2012 free See Deposits on Business Days Only in section 11. Turbotax 2012 free For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Turbotax 2012 free S. Turbotax 2012 free Postal Service on or before the due date, or sent by an IRS-designated private delivery service on or before the due date. Turbotax 2012 free See Private Delivery Services under Reminders for more information. Turbotax 2012 free Introduction This publication explains your tax responsibilities as an employer. Turbotax 2012 free It explains the requirements for withholding, depositing, reporting, paying, and correcting employment taxes. Turbotax 2012 free It explains the forms you must give to your employees, those your employees must give to you, and those you must send to the IRS and SSA. Turbotax 2012 free This guide also has tax tables you need to figure the taxes to withhold from each employee for 2014. Turbotax 2012 free References to “income tax” in this guide apply only to “federal” income tax. Turbotax 2012 free Contact your state or local tax department to determine if their rules are different. Turbotax 2012 free Additional employment tax information is available in Publication 15-A. Turbotax 2012 free Publication 15-A includes specialized information supplementing the basic employment tax information provided in this publication. Turbotax 2012 free Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Turbotax 2012 free Most employers must withhold (except FUTA), deposit, report, and pay the following employment taxes. Turbotax 2012 free Income tax. Turbotax 2012 free Social security tax. Turbotax 2012 free Medicare tax. Turbotax 2012 free FUTA tax. Turbotax 2012 free There are exceptions to these requirements. Turbotax 2012 free See section 15 for guidance. Turbotax 2012 free Railroad retirement taxes are explained in the Instructions for Form CT-1. Turbotax 2012 free Comments and suggestions. Turbotax 2012 free   We welcome your comments about this publication and your suggestions for future editions. Turbotax 2012 free   You can write to us at the following address: Internal Revenue Service Tax Forms & Publications Division 1111 Constitution Ave. Turbotax 2012 free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax 2012 free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax 2012 free   You can also send us comments from www. Turbotax 2012 free irs. Turbotax 2012 free gov/formspubs. Turbotax 2012 free Click on More Information and then click on Comment on Tax Forms and Publications. Turbotax 2012 free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Turbotax 2012 free Federal Government employers. Turbotax 2012 free   The information in this publication, including the rules for making federal tax deposits, applies to federal agencies. Turbotax 2012 free State and local government employers. Turbotax 2012 free   Payments to employees for services in the employ of state and local government employers are generally subject to federal income tax withholding but not FUTA tax. Turbotax 2012 free Most elected and appointed public officials of state or local governments are employees under common law rules. Turbotax 2012 free See chapter 3 of Publication 963, Federal-State Reference Guide. Turbotax 2012 free In addition, wages, with certain exceptions, are subject to social security and Medicare taxes. Turbotax 2012 free See section 15 for more information on the exceptions. Turbotax 2012 free   If an election worker is employed in another capacity with the same government entity, see Revenue Ruling 2000-6 on page 512 of Internal Revenue Bulletin 2000-6 at www. Turbotax 2012 free irs. Turbotax 2012 free gov/pub/irs-irbs/irb00-06. Turbotax 2012 free pdf. Turbotax 2012 free   You can get information on reporting and social security coverage from your local IRS office. Turbotax 2012 free If you have any questions about coverage under a section 218 (Social Security Act) agreement, contact the appropriate state official. Turbotax 2012 free To find your State Social Security Administrator, visit the National Conference of State Social Security Administrators website at www. Turbotax 2012 free ncsssa. Turbotax 2012 free org. Turbotax 2012 free Disregarded entities and qualified subchapter S subsidiaries (QSubs). Turbotax 2012 free   Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Turbotax 2012 free Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Turbotax 2012 free See Regulations sections 1. Turbotax 2012 free 1361-4(a)(7) and 301. Turbotax 2012 free 7701-2(c)(2)(iv). Turbotax 2012 free COBRA premium assistance credit. Turbotax 2012 free   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Turbotax 2012 free COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Turbotax 2012 free Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Turbotax 2012 free Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Turbotax 2012 free Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Turbotax 2012 free For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Turbotax 2012 free   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Turbotax 2012 free For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Turbotax 2012 free   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Turbotax 2012 free The assistance for the coverage can last up to 15 months. Turbotax 2012 free   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Turbotax 2012 free For more information see Notice 2009-27, 2009-16 I. Turbotax 2012 free R. Turbotax 2012 free B. Turbotax 2012 free 838, available at www. Turbotax 2012 free irs. Turbotax 2012 free gov/irb/2009-16_irb/ar09. Turbotax 2012 free html. Turbotax 2012 free   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Turbotax 2012 free   The 65% of the premium not paid by the assistance eligible individuals is reimbursed to the employer maintaining the group health plan. Turbotax 2012 free The reimbursement is made through a credit against the employer's employment tax liabilities. Turbotax 2012 free For information on how to claim the credit, see the Instructions for Form 941 or the Instructions for Form 944. Turbotax 2012 free The credit is treated as a deposit made on the first day of the return period (quarter or year). Turbotax 2012 free In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Turbotax 2012 free In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Turbotax 2012 free   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Turbotax 2012 free Information on the receipt of the assistance eligible individuals' 35% share of the premium, including dates and amounts. Turbotax 2012 free In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Turbotax 2012 free In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Turbotax 2012 free Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Turbotax 2012 free Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Turbotax 2012 free A record of the SSNs of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Turbotax 2012 free   For more information, visit IRS. Turbotax 2012 free gov and enter “COBRA” in the search box. Turbotax 2012 free Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Michigan

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone* 
Detroit  500 Woodward Ave.
Detroit, MI 48226 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(313) 628-3722 
Flint  917 N. Saginaw Street
Flint, MI 48503 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**


Services Provided

(810) 342-6190 
Grand Rapids  3251 N. Evergreen Dr. N.E.
Grand Rapids, MI 49525 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(616) 365-4700 
Marquette  1055 W. Baraga Ave.
Marquette, MI 49855 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(906) 228-7845 
Saginaw  4901 Towne Centre
Saginaw, MI 48604 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)

 

Services Provided

(989) 797-8560 
Traverse City  2040 N. US 31 South
Traverse City, MI 49685 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m. - 1:30 p.m.)
 

    Services Provided

(231) 932-2192 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 313-628-3670 in Detroit or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
477 Michigan Ave.
Stop 45, Room 2401
Detroit, MI 48226

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Turbotax 2012 Free

Turbotax 2012 free Publication 3 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Turbotax 2012 free Tax questions. Turbotax 2012 free Useful Items - You may want to see: What's New Earned income credit. Turbotax 2012 free  The maximum income you can earn and still claim the earned income credit has increased. Turbotax 2012 free You may be able to take the earned income credit if you earned less than $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) if you have two qualifying children; $37,870 ($43,210 for married filing jointly) if you have one qualifying child; and $14,340 ($19,680 for married filing jointly) if you do not have any qualifying children. Turbotax 2012 free See Earned Income Credit , later, under Credits. Turbotax 2012 free Standard mileage rate. Turbotax 2012 free  The standard mileage rate for the cost of operating your car for business use in 2013 is 56. Turbotax 2012 free 5 cents a mile. Turbotax 2012 free The standard mileage rate for operating your car during 2013 to get medical care or to move is 24 cents a mile. Turbotax 2012 free The standard mileage rate for charitable use of your vehicle is 14 cents a mile. Turbotax 2012 free Filing status for same-sex married couples. Turbotax 2012 free  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Turbotax 2012 free See Filing Returns , later. Turbotax 2012 free Reminders Change of address. Turbotax 2012 free  If you change your mailing address, be sure to notify the Internal Revenue Service (IRS) using Form 8822, Change of Address. Turbotax 2012 free Mail it to the Internal Revenue Service Center for your old address. Turbotax 2012 free (Addresses for the Service Centers are on the back of the form. Turbotax 2012 free ) Use Form 8822-B, Change of Address or Responsible Party—Business, if you are changing a business address. Turbotax 2012 free Third party designee. Turbotax 2012 free  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, a family member, or any other person you choose. Turbotax 2012 free This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your tax return. Turbotax 2012 free It also allows your designee to perform certain actions. Turbotax 2012 free See your income tax instructions for details. Turbotax 2012 free Future developments. Turbotax 2012 free  For the latest information about developments related to Publication 3, such as legislation enacted after it was published, go to www. Turbotax 2012 free irs. Turbotax 2012 free gov/pub3. Turbotax 2012 free Photographs of missing children. Turbotax 2012 free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Turbotax 2012 free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Turbotax 2012 free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Turbotax 2012 free Introduction This publication covers the special tax situations of active members of the U. Turbotax 2012 free S. Turbotax 2012 free Armed Forces. Turbotax 2012 free It does not cover military pensions or veterans' benefits or give the basic tax rules that apply to all taxpayers. Turbotax 2012 free For information on military pensions or veterans' benefits, see Publication 525, Taxable and Nontaxable Income. Turbotax 2012 free If you need the basic tax rules or information on another subject not covered here, you can check our other free publications. Turbotax 2012 free See Publication 910, IRS Guide to Free Tax Services, for a list and descriptions of the different tax publications. Turbotax 2012 free For federal tax purposes, the U. Turbotax 2012 free S. Turbotax 2012 free Armed Forces includes commissioned officers, warrant officers, and enlisted personnel in all regular and reserve units under control of the Secretaries of the Defense, Army, Navy, and Air Force. Turbotax 2012 free The U. Turbotax 2012 free S. Turbotax 2012 free Armed Forces also includes the Coast Guard. Turbotax 2012 free It does not include the U. Turbotax 2012 free S. Turbotax 2012 free Merchant Marine or the American Red Cross. Turbotax 2012 free Members serving in an area designated or treated as a combat zone are granted special tax benefits. Turbotax 2012 free In the event an area ceases to be a combat zone, the IRS will do its best to notify you. Turbotax 2012 free Many of the relief provisions will end at that time. Turbotax 2012 free Comments and suggestions. Turbotax 2012 free   We welcome your comments about this publication and your suggestions for future editions. Turbotax 2012 free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Turbotax 2012 free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax 2012 free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax 2012 free   You can send your comments from www. Turbotax 2012 free irs. Turbotax 2012 free gov/formspubs. Turbotax 2012 free Click on “More Information” and then on “Comment on Tax Forms and Publications. Turbotax 2012 free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Turbotax 2012 free Ordering forms and publications. Turbotax 2012 free   Visit www. Turbotax 2012 free irs. Turbotax 2012 free gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Turbotax 2012 free Internal Revenue Service 1201 N. Turbotax 2012 free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Turbotax 2012 free   If you have a tax question, check the information available on IRS. Turbotax 2012 free gov or call 1-800-829-1040. Turbotax 2012 free We cannot answer tax questions sent to either of the above addresses. Turbotax 2012 free Useful Items - You may want to see: Publication 54 Tax Guide for U. Turbotax 2012 free S. Turbotax 2012 free Citizens and Resident Aliens Abroad 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 503 Child and Dependent Care Expenses 505 Tax Withholding and Estimated Tax 516 U. Turbotax 2012 free S. Turbotax 2012 free Government Civilian Employees Stationed Abroad 519 U. Turbotax 2012 free S. Turbotax 2012 free Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 529 Miscellaneous Deductions 559 Survivors, Executors, and Administrators 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) 970 Tax Benefits for Education 3920 Tax Relief for Victims of Terrorist Attacks Form (and Instructions) 1040X Amended U. Turbotax 2012 free S. Turbotax 2012 free Individual Income Tax Return 1310 Statement of Person Claiming Refund Due a Deceased Taxpayer 2848 Power of Attorney and Declaration of Representative 3903 Moving Expenses 4868 Application for Automatic Extension of Time To File U. Turbotax 2012 free S. Turbotax 2012 free Individual Income Tax Return 8822 Change of Address 8822-B Change of Address or Responsible Party—Business 9465 Installment Agreement Request See How To Get Tax Help near the end of this publication, for information about getting IRS publications and forms. Turbotax 2012 free Prev  Up  Next   Home   More Online Publications