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Turbotax Free File

Turbotax free file Index A Active participation, Active participation. Turbotax free file Activity Appropriate economic unit, Appropriate Economic Units Nonpassive, Activities That Are Not Passive Activities Trade or business, Passive Activities Amounts borrowed, Amounts borrowed. Turbotax free file Amounts not at risk, Amounts Not At Risk, Other loss limiting arrangements. Turbotax free file Appropriate economic unit, Appropriate Economic Units Assistance (see Tax help) At-risk activities Aggregation of, Aggregation of Activities Separation of, Separation of Activities At-risk amounts, At-Risk Amounts Government price support programs, Effect of government price support programs. Turbotax free file Increasing amounts, Effect of increasing amounts at risk in subsequent years. Turbotax free file Nonrecourse financing, Nonrecourse financing. Turbotax free file At-risk limits, At-Risk Limits Closely held corporation, Closely held C corporation. Turbotax free file Loss defined, Loss defined. Turbotax free file Partners, Loss limits for partners and S corporation shareholders. Turbotax free file S corporation shareholders, Loss limits for partners and S corporation shareholders. Turbotax free file Who is affected, Who Is Affected? At-risk rules Activities covered by, Activities Covered by the At-Risk Rules Exceptions to, Exception for holding real property placed in service before 1987. Turbotax free file Excluded business, Qualifying business. Turbotax free file Qualified corporation, Qualified corporation. Turbotax free file Qualifying business, Qualifying business. Turbotax free file Recapture rule, Recapture Rule B Borrowed amounts, Amounts borrowed. Turbotax free file C Closely held corporation, Closely held C corporation. Turbotax free file Commercial revitalization deduction, Commercial revitalization deduction (CRD). Turbotax free file Corporations Closely held, Corporations. Turbotax free file , Corporations. Turbotax free file Controlled group of, Controlled group of corporations. Turbotax free file Personal service, Corporations. Turbotax free file , Corporations. Turbotax free file Qualified, Qualified corporation. Turbotax free file CRD, Commercial revitalization deduction (CRD). Turbotax free file D Deductions, passive activity, Passive Activity Deductions Disabled farmer, Retired or disabled farmer and surviving spouse of a farmer. Turbotax free file Disclosure requirement, Appropriate Economic Units Dispositions Death, Dispositions by death. Turbotax free file Gift, Dispositions by gift. Turbotax free file Installment sale, Installment sale of an entire interest. Turbotax free file Partial, Partial dispositions. Turbotax free file E Excluded business, definition of, Qualifying business. Turbotax free file F Farm loss, Excess Farm Loss Farmer, Retired or disabled farmer and surviving spouse of a farmer. Turbotax free file Form 6198, Form 6198. Turbotax free file 8582, Step Three—Completing Form 8582 8810, Who Must Use These Rules? Former passive activity, Treatment of former passive activities. Turbotax free file Free tax services, Free help with your tax return. Turbotax free file G Grouping passive activities, Grouping Your Activities H Help (see Tax help) I Income, passive activity, Passive Activity Income L Limited entrepreneur, Limited entrepreneur. Turbotax free file Limited partners, Limited partners. Turbotax free file M Material participation, Material Participation, Corporations. Turbotax free file Modified adjusted gross income, Phaseout rule. Turbotax free file N Nonrecourse loan, Nonrecourse financing. Turbotax free file P Participation, Participation. Turbotax free file Active, Active participation. Turbotax free file Material, Material Participation Passive activity, Passive Activity Limits Comprehensive example, How To Report Your Passive Activity Loss Disposition, Dispositions Former, Treatment of former passive activities. Turbotax free file Grouping, Grouping Your Activities Limits, Passive Activity Limits Material participation, Material Participation Rental, Rental Activities Rules, Passive Activities, Grouping Your Activities Who must use these rules, Who Must Use These Rules? Passive activity deductions, Passive Activity Deductions Passive activity income, Passive Activity Income Passive income, recharacterization of, Recharacterization of Passive Income Publications (see Tax help) Publicly traded partnership, Publicly Traded Partnership, Publicly traded partnership (PTP). Turbotax free file Q Qualified person, nonrecourse financing, Qualified person. Turbotax free file Qualifying business, at-risk rules, Qualifying business. Turbotax free file R Real estate professional, Real Estate Professional Recapture rule under at-risk limits, Recapture Rule Recharacterization of passive income, Recharacterization of Passive Income Reductions of amounts at risk, Reductions of Amounts At Risk Related persons, Related persons. Turbotax free file Rental activity $25,000 offset, Special $25,000 allowance. Turbotax free file Active participation, Active participation. Turbotax free file Exceptions, Exceptions. Turbotax free file Phaseout rule, Phaseout rule. Turbotax free file Real estate professional, Real Estate Professional Retired farmer, Retired or disabled farmer and surviving spouse of a farmer. Turbotax free file S Section 1245 property, Section 1245 property. Turbotax free file Self-charged interest, Self-charged interest. Turbotax free file Separate activity, Separation of Activities Significant participation passive activities, Significant Participation Passive Activities Special $25,000 allowance, Special $25,000 allowance. Turbotax free file Surviving spouse of farmer, Retired or disabled farmer and surviving spouse of a farmer. Turbotax free file T Tax help, How To Get Tax Help Trade or business activities Definition of, Trade or Business Activities Real property, Real property trades or businesses. Turbotax free file W Worksheet 1, Worksheet 1. Turbotax free file Worksheet 3, Worksheet 3. Turbotax free file Worksheet 4, Step Four—Completing Worksheet 4 Worksheet 5, Step Five—Completing Worksheet 5 Worksheet 6, Step Six—Using Worksheets 6 and 7 Worksheet 7, Step Six—Using Worksheets 6 and 7 Worksheet A, Worksheet A. Turbotax free file , Worksheet A. Turbotax free file Significant Participation Passive Activities Worksheet B, Worksheet B. Turbotax free file , Worksheet B. Turbotax free file Significant Participation Activities With Net Income Prev  Up     Home   More Online Publications
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Understanding your CP12E Notice

We made changes to correct a miscalculation on your return.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Review the notice, and compare our changes to the information on your tax return.
  • If you agree with the changes we made, do nothing; you should receive a refund check in 4-6 weeks, as long as you don't owe other tax or debts we're required to collect.
  • If you don't agree, call 1-800-829-8374 to review your account or contact us by mail. Include any correspondence or documentation.

You may want to...

  • Download a copy of the following publication (if it wasn't included with your notice):
  • Call 1-800-TAX-FORM (1-800-829-3676) to have forms and publications mailed to you.

Answers to Common Questions

Why did I receive this notice?
We issue Notice CP12E when we correct one or more mistakes on your tax return, and

  • The overpayment is different from the one you expected, or
  • You have an overpayment when you thought you owed money or had an even balance.

How can I find out what caused my tax return to change?
Please contact us at the toll free number listed on the top right corner of your notice for specific information concerning your tax return.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.

If you contact us in writing within 60 days of the date of this notice, we'll reverse the change we made to your account. However, if you're unable to provide us with additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case to examination for audit. This step gives you formal appeal rights, including the right to appeal our decision in court. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don't contact us within the 60 day period, you'll lose your right to appeal our decision before payment of tax.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 19-Feb-2014

The Turbotax Free File

Turbotax free file Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Turbotax free file Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Turbotax free file Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Turbotax free file See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Turbotax free file For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Turbotax free file See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Turbotax free file The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Turbotax free file 70 for 2011. Turbotax free file See Distribution of low-cost articles on page 8. Turbotax free file The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Turbotax free file See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Turbotax free file The IRS has created a page on IRS. Turbotax free file gov that includes information about Pub. Turbotax free file 598 at www. Turbotax free file irs. Turbotax free file gov/pub598. Turbotax free file Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Turbotax free file Such income is exempt even if the activity is a trade or business. Turbotax free file However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Turbotax free file This publication covers the rules for the tax on unrelated business income of exempt organizations. Turbotax free file It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Turbotax free file All section references in this publication are to the Internal Revenue Code. Turbotax free file Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Turbotax free file Comments and suggestions. Turbotax free file   We welcome your comments about this publication and your suggestions for future editions. Turbotax free file   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Turbotax free file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Turbotax free file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Turbotax free file   You can email us at taxforms@irs. Turbotax free file gov. Turbotax free file Please put “publications Comment” on the subject line. Turbotax free file You can also send us comments from www. Turbotax free file irs. Turbotax free file gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Turbotax free file ”   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 free file Prev  Up  Next   Home   More Online Publications