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When Last Day File Taxes 2012

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When Last Day File Taxes 2012

When last day file taxes 2012 2. When last day file taxes 2012   Employees' Pay Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tests for Deducting PayTest 1—Reasonableness Test 2—For Services Performed Kinds of PayAwards Bonuses Education Expenses Fringe Benefits Loans or Advances Property Reimbursements for Business Expenses Sick and Vacation Pay Introduction You can generally deduct the amount you pay your employees for the services they perform. When last day file taxes 2012 The pay may be in cash, property, or services. When last day file taxes 2012 It may include wages, salaries, bonuses, commissions, or other non-cash compensation such as vacation allowances and fringe benefits. When last day file taxes 2012 For information about deducting employment taxes, see chapter 5. When last day file taxes 2012 You can claim employment credits, such as the following, if you hire individuals who meet certain requirements. When last day file taxes 2012 Empowerment zone employment credit (Form 8844). When last day file taxes 2012 Indian employment credit (Form 8845). When last day file taxes 2012 Work opportunity credit (Form 5884). When last day file taxes 2012 Credit for employer differential wage payments (Form 8932). When last day file taxes 2012 Reduce your deduction for employee wages by the amount of employment credits you claim. When last day file taxes 2012 For more information about these credits, see the form on which the credit is claimed. When last day file taxes 2012 Topics - This chapter discusses: Tests for deducting pay Kinds of pay Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits See chapter 12 for information about getting publications and forms. When last day file taxes 2012 Tests for Deducting Pay To be deductible, your employees' pay must be an ordinary and necessary business expense and you must pay or incur it. When last day file taxes 2012 These and other requirements that apply to all business expenses are explained in chapter 1. When last day file taxes 2012 In addition, the pay must meet both of the following tests. When last day file taxes 2012 Test 1. When last day file taxes 2012 It must be reasonable. When last day file taxes 2012 Test 2. When last day file taxes 2012 It must be for services performed. When last day file taxes 2012 The form or method of figuring the pay does not affect its deductibility. When last day file taxes 2012 For example, bonuses and commissions based on sales or earnings, and paid under an agreement made before the services were performed, are both deductible. When last day file taxes 2012 Test 1—Reasonableness You must be able to prove that the pay is reasonable. When last day file taxes 2012 Whether the pay is reasonable depends on the circumstances that existed when you contracted for the services, not those that exist when reasonableness is questioned. When last day file taxes 2012 If the pay is excessive, the excess pay is disallowed as a deduction. When last day file taxes 2012 Factors to consider. When last day file taxes 2012   Determine the reasonableness of pay by the facts and circumstances. When last day file taxes 2012 Generally, reasonable pay is the amount that a similar business would pay for the same or similar services. When last day file taxes 2012   To determine if pay is reasonable, also consider the following items and any other pertinent facts. When last day file taxes 2012 The duties performed by the employee. When last day file taxes 2012 The volume of business handled. When last day file taxes 2012 The character and amount of responsibility. When last day file taxes 2012 The complexities of your business. When last day file taxes 2012 The amount of time required. When last day file taxes 2012 The cost of living in the locality. When last day file taxes 2012 The ability and achievements of the individual employee performing the service. When last day file taxes 2012 The pay compared with the gross and net income of the business, as well as with distributions to shareholders if the business is a corporation. When last day file taxes 2012 Your policy regarding pay for all your employees. When last day file taxes 2012 The history of pay for each employee. When last day file taxes 2012 Test 2—For Services Performed You must be able to prove the payment was made for services actually performed. When last day file taxes 2012 Employee-shareholder salaries. When last day file taxes 2012   If a corporation pays an employee who is also a shareholder a salary that is unreasonably high considering the services actually performed, the excessive part of the salary may be treated as a constructive dividend to the employee-shareholder. When last day file taxes 2012 The excessive part of the salary would not be allowed as a salary deduction by the corporation. When last day file taxes 2012 For more information on corporate distributions to shareholders, see Publication 542, Corporations. When last day file taxes 2012 Kinds of Pay Some of the ways you may provide pay to your employees in addition to regular wages or salaries are discussed next. When last day file taxes 2012 For specialized and detailed information on employees' pay and the employment tax treatment of employees' pay, see Publications 15, 15-A, and 15-B. When last day file taxes 2012 Awards You can generally deduct amounts you pay to your employees as awards, whether paid in cash or property. When last day file taxes 2012 If you give property to an employee as an employee achievement award, your deduction may be limited. When last day file taxes 2012 Achievement awards. When last day file taxes 2012   An achievement award is an item of tangible personal property that meets all the following requirements. When last day file taxes 2012 It is given to an employee for length of service or safety achievement. When last day file taxes 2012 It is awarded as part of a meaningful presentation. When last day file taxes 2012 It is awarded under conditions and circumstances that do not create a significant likelihood of disguised pay. When last day file taxes 2012 Length-of-service award. When last day file taxes 2012    An award will qualify as a length-of-service award only if either of the following applies. When last day file taxes 2012 The employee receives the award after his or her first 5 years of employment. When last day file taxes 2012 The employee did not receive another length-of-service award (other than one of very small value) during the same year or in any of the prior 4 years. When last day file taxes 2012 Safety achievement award. When last day file taxes 2012    An award for safety achievement will qualify as an achievement award unless one of the following applies. When last day file taxes 2012 It is given to a manager, administrator, clerical employee, or other professional employee. When last day file taxes 2012 During the tax year, more than 10% of your employees, excluding those listed in (1), have already received a safety achievement award (other than one of very small value). When last day file taxes 2012 Deduction limit. When last day file taxes 2012   Your deduction for the cost of employee achievement awards given to any one employee during the tax year is limited to the following. When last day file taxes 2012 $400 for awards that are not qualified plan awards. When last day file taxes 2012 $1,600 for all awards, whether or not qualified plan awards. When last day file taxes 2012   A qualified plan award is an achievement award given as part of an established written plan or program that does not favor highly compensated employees as to eligibility or benefits. When last day file taxes 2012   A highly compensated employee is an employee who meets either of the following tests. When last day file taxes 2012 The employee was a 5% owner at any time during the year or the preceding year. When last day file taxes 2012 The employee received more than $115,000 in pay for the preceding year. When last day file taxes 2012 You can choose to ignore test (2) if the employee was not also in the top 20% of employees ranked by pay for the preceding year. When last day file taxes 2012   An award is not a qualified plan award if the average cost of all the employee achievement awards given during the tax year (that would be qualified plan awards except for this limit) is more than $400. When last day file taxes 2012 To figure this average cost, ignore awards of nominal value. When last day file taxes 2012 Deduct achievement awards as a nonwage business expense on your return or business schedule. When last day file taxes 2012 You may not owe employment taxes on the value of some achievement awards you provide to an employee. When last day file taxes 2012 See Publication 15-B. When last day file taxes 2012 Bonuses You can generally deduct a bonus paid to an employee if you intended the bonus as additional pay for services, not as a gift, and the services were performed. When last day file taxes 2012 However, the total bonuses, salaries, and other pay must be reasonable for the services performed. When last day file taxes 2012 If the bonus is paid in property, see Property , later. When last day file taxes 2012 Gifts of nominal value. When last day file taxes 2012    If, to promote employee goodwill, you distribute food or merchandise of nominal value to your employees at holidays, you can deduct the cost of these items as a nonwage business expense. When last day file taxes 2012 Your deduction for de minimis gifts of food or drink are not subject to the 50% deduction limit that generally applies to meals. When last day file taxes 2012 For more information on this deduction limit, see Meals and lodging , later. When last day file taxes 2012 Education Expenses If you pay or reimburse education expenses for an employee, you can deduct the payments if they are part of a qualified educational assistance program. When last day file taxes 2012 Deduct them on the “Employee benefit programs” or other appropriate line of your tax return. When last day file taxes 2012 For information on educational assistance programs, see Educational Assistance in section 2 of Publication 15-B. When last day file taxes 2012 Fringe Benefits A fringe benefit is a form of pay for the performance of services. When last day file taxes 2012 You can generally deduct the cost of fringe benefits. When last day file taxes 2012 You may be able to exclude all or part of the value of some fringe benefits from your employees' pay. When last day file taxes 2012 You also may not owe employment taxes on the value of the fringe benefits. When last day file taxes 2012 See Table 2-1, Special Rules for Various Types of Fringe Benefits, in Publication 15-B for details. When last day file taxes 2012 Your deduction for the cost of fringe benefits for activities generally considered entertainment, amusement, or recreation, or for a facility used in connection with such an activity (for example, a company aircraft) for certain officers, directors, and more-than-10% shareholders is limited. When last day file taxes 2012 Certain fringe benefits are discussed next. When last day file taxes 2012 See Publication 15-B for more details on these and other fringe benefits. When last day file taxes 2012 Meals and lodging. When last day file taxes 2012   You can usually deduct the cost of furnishing meals and lodging to your employees. When last day file taxes 2012 Deduct the cost in whatever category the expense falls. When last day file taxes 2012 For example, if you operate a restaurant, deduct the cost of the meals you furnish to employees as part of the cost of goods sold. When last day file taxes 2012 If you operate a nursing home, motel, or rental property, deduct the cost of furnishing lodging to an employee as expenses for utilities, linen service, salaries, depreciation, etc. When last day file taxes 2012 Deduction limit on meals. When last day file taxes 2012   You can generally deduct only 50% of the cost of furnishing meals to your employees. When last day file taxes 2012 However, you can deduct the full cost of the following meals. When last day file taxes 2012 Meals whose value you include in an employee's wages. When last day file taxes 2012 Meals that qualify as a de minimis fringe benefit as discussed in section 2 of Publication 15-B. When last day file taxes 2012 This generally includes meals you furnish to employees at your place of business if more than half of these employees are provided the meals for your convenience. When last day file taxes 2012 Meals you furnish to your employees at the work site when you operate a restaurant or catering service. When last day file taxes 2012 Meals you furnish to your employees as part of the expense of providing recreational or social activities, such as a company picnic. When last day file taxes 2012 Meals you are required by federal law to furnish to crew members of certain commercial vessels (or would be required to furnish if the vessels were operated at sea). When last day file taxes 2012 This does not include meals you furnish on vessels primarily providing luxury water transportation. When last day file taxes 2012 Meals you furnish on an oil or gas platform or drilling rig located offshore or in Alaska. When last day file taxes 2012 This includes meals you furnish at a support camp that is near and integral to an oil or gas drilling rig located in Alaska. When last day file taxes 2012 Employee benefit programs. When last day file taxes 2012   Employee benefit programs include the following. When last day file taxes 2012 Accident and health plans. When last day file taxes 2012 Adoption assistance. When last day file taxes 2012 Cafeteria plans. When last day file taxes 2012 Dependent care assistance. When last day file taxes 2012 Education assistance. When last day file taxes 2012 Life insurance coverage. When last day file taxes 2012 Welfare benefit funds. When last day file taxes 2012   You can generally deduct amounts you spend on employee benefit programs on the applicable line of your tax return. When last day file taxes 2012 For example, if you provide dependent care by operating a dependent care facility for your employees, deduct your costs in whatever categories they fall (utilities, salaries, etc. When last day file taxes 2012 ). When last day file taxes 2012 Life insurance coverage. When last day file taxes 2012   You cannot deduct the cost of life insurance coverage for you, an employee, or any person with a financial interest in your business, if you are directly or indirectly the beneficiary of the policy. When last day file taxes 2012 See Regulations section 1. When last day file taxes 2012 264-1 for more information. When last day file taxes 2012 Welfare benefit funds. When last day file taxes 2012   A welfare benefit fund is a funded plan (or a funded arrangement having the effect of a plan) that provides welfare benefits to your employees, independent contractors, or their beneficiaries. When last day file taxes 2012 Welfare benefits are any benefits other than deferred compensation or transfers of restricted property. When last day file taxes 2012   Your deduction for contributions to a welfare benefit fund is limited to the fund's qualified cost for the tax year. When last day file taxes 2012 If your contributions to the fund are more than its qualified cost, carry the excess over to the next tax year. When last day file taxes 2012   Generally, the fund's “qualified cost” is the total of the following amounts, reduced by the after-tax income of the fund. When last day file taxes 2012 The cost you would have been able to deduct using the cash method of accounting if you had paid for the benefits directly. When last day file taxes 2012 The contributions added to a reserve account that are needed to fund claims incurred but not paid as of the end of the year. When last day file taxes 2012 These claims can be for supplemental unemployment benefits, severance pay, or disability, medical, or life insurance benefits. When last day file taxes 2012   For more information, see sections 419(c) and 419A of the Internal Revenue Code and the related regulations. When last day file taxes 2012 Loans or Advances You generally can deduct as wages an advance you make to an employee for services performed if you do not expect the employee to repay the advance. When last day file taxes 2012 However, if the employee performs no services, treat the amount you advanced as a loan. When last day file taxes 2012 If the employee does not repay the loan, treat it as income to the employee. When last day file taxes 2012 Below-market interest rate loans. When last day file taxes 2012   On certain loans you make to an employee or shareholder, you are treated as having received interest income and as having paid compensation or dividends equal to that interest. When last day file taxes 2012 See Below-Market Loans in chapter 4. When last day file taxes 2012 Property If you transfer property (including your company's stock) to an employee as payment for services, you can generally deduct it as wages. When last day file taxes 2012 The amount you can deduct is the property's fair market value on the date of the transfer less any amount the employee paid for the property. When last day file taxes 2012 You can claim the deduction only for the tax year in which your employee includes the property's value in income. When last day file taxes 2012 Your employee is deemed to have included the value in income if you report it on Form W-2, Wage and Tax Statement, in a timely manner. When last day file taxes 2012 You treat the deductible amount as received in exchange for the property, and you must recognize any gain or loss realized on the transfer, unless it is the company's stock transferred as payment for services. When last day file taxes 2012 Your gain or loss is the difference between the fair market value of the property and its adjusted basis on the date of transfer. When last day file taxes 2012 These rules also apply to property transferred to an independent contractor for services, generally reported on Form 1099-MISC, Miscellaneous Income. When last day file taxes 2012 Restricted property. When last day file taxes 2012   If the property you transfer for services is subject to restrictions that affect its value, you generally cannot deduct it and do not report gain or loss until it is substantially vested in the recipient. When last day file taxes 2012 However, if the recipient pays for the property, you must report any gain at the time of the transfer up to the amount paid. When last day file taxes 2012    “Substantially vested” means the property is not subject to a substantial risk of forfeiture. When last day file taxes 2012 This means that the recipient is not likely to have to give up his or her rights in the property in the future. When last day file taxes 2012 Reimbursements for Business Expenses You can generally deduct the amount you pay or reimburse employees for business expenses incurred for your business. When last day file taxes 2012 However, your deduction may be limited. When last day file taxes 2012 If you make the payment under an accountable plan, deduct it in the category of the expense paid. When last day file taxes 2012 For example, if you pay an employee for travel expenses incurred on your behalf, deduct this payment as a travel expense. When last day file taxes 2012 If you make the payment under a nonaccountable plan, deduct it as wages and include it in the employee's Form W-2. When last day file taxes 2012 See Reimbursement of Travel, Meals, and Entertainment in chapter 11 for more information about deducting reimbursements and an explanation of accountable and nonaccountable plans. When last day file taxes 2012 Sick and Vacation Pay Sick pay. When last day file taxes 2012   You can deduct amounts you pay to your employees for sickness and injury, including lump-sum amounts, as wages. When last day file taxes 2012 However, your deduction is limited to amounts not compensated by insurance or other means. When last day file taxes 2012 Vacation pay. When last day file taxes 2012   Vacation pay is an employee benefit. When last day file taxes 2012 It includes amounts paid for unused vacation leave. When last day file taxes 2012 You can deduct vacation pay only in the tax year in which the employee actually receives it. When last day file taxes 2012 This rule applies regardless of whether you use the cash or accrual method of accounting. When last day file taxes 2012 Prev  Up  Next   Home   More Online Publications
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The When Last Day File Taxes 2012

When last day file taxes 2012 17. When last day file taxes 2012   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. When last day file taxes 2012 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. When last day file taxes 2012 Free help with your tax return. When last day file taxes 2012   Free help in preparing your return is available nationwide from IRS-certified volunteers. When last day file taxes 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. When last day file taxes 2012 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. When last day file taxes 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. When last day file taxes 2012 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. When last day file taxes 2012 To find the nearest VITA or TCE site, visit IRS. When last day file taxes 2012 gov or call 1-800-906-9887. When last day file taxes 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. When last day file taxes 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. When last day file taxes 2012 aarp. When last day file taxes 2012 org/money/taxaide or call 1-888-227-7669. When last day file taxes 2012   For more information on these programs, go to IRS. When last day file taxes 2012 gov and enter “VITA” in the search box. When last day file taxes 2012 Internet. When last day file taxes 2012 IRS. When last day file taxes 2012 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. When last day file taxes 2012 Apply for an Employer Identification Number (EIN). When last day file taxes 2012 Go to IRS. When last day file taxes 2012 gov and enter Apply for an EIN in the search box. When last day file taxes 2012 Request an Electronic Filing PIN by going to IRS. When last day file taxes 2012 gov and entering Electronic Filing PIN in the search box. When last day file taxes 2012 Download forms, instructions, and publications, including some accessible versions. When last day file taxes 2012 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. When last day file taxes 2012 gov or IRS2Go. When last day file taxes 2012 Tax return and tax account transcripts are generally available for the current year and past three years. When last day file taxes 2012 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. When last day file taxes 2012 gov or IRS2Go. When last day file taxes 2012 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. When last day file taxes 2012 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. When last day file taxes 2012 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. When last day file taxes 2012 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. When last day file taxes 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. When last day file taxes 2012 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. When last day file taxes 2012 gov. When last day file taxes 2012 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. When last day file taxes 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. When last day file taxes 2012 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. When last day file taxes 2012 AARP offers the Tax-Aide counseling program as part of the TCE program. When last day file taxes 2012 Visit AARP's website to find the nearest Tax-Aide location. When last day file taxes 2012 Research your tax questions. When last day file taxes 2012 Search publications and instructions by topic or keyword. When last day file taxes 2012 Read the Internal Revenue Code, regulations, or other official guidance. When last day file taxes 2012 Read Internal Revenue Bulletins. When last day file taxes 2012 Sign up to receive local and national tax news by email. When last day file taxes 2012 Phone. When last day file taxes 2012 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. When last day file taxes 2012   Call the Business and Specialty Tax line for questions at 1-800-829-4933. When last day file taxes 2012 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. When last day file taxes 2012 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. When last day file taxes 2012 Call to locate the nearest volunteer help site, 1-800-906-9887. When last day file taxes 2012 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. When last day file taxes 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. When last day file taxes 2012 Most VITA and TCE sites offer free electronic filing. When last day file taxes 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. When last day file taxes 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. When last day file taxes 2012 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). When last day file taxes 2012 You should receive your order within 10 business days. When last day file taxes 2012 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. When last day file taxes 2012 Follow the prompts to provide your Employer Identification Number, street address and ZIP code. When last day file taxes 2012 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. When last day file taxes 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. When last day file taxes 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. When last day file taxes 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. When last day file taxes 2012 gsa. When last day file taxes 2012 gov/fedrelay. When last day file taxes 2012 Walk-in. When last day file taxes 2012 You can find a selection of forms, publications and services — in-person, face-to-face. When last day file taxes 2012   Products. When last day file taxes 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. When last day file taxes 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. When last day file taxes 2012 Services. When last day file taxes 2012 You can walk in to your local TAC most business days for personal, face-to-face tax help. When last day file taxes 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. When last day file taxes 2012 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. When last day file taxes 2012 No appointment is necessary—just walk in. When last day file taxes 2012 Before visiting, check www. When last day file taxes 2012 irs. When last day file taxes 2012 gov/localcontacts for hours of operation and services provided. When last day file taxes 2012 Mail. When last day file taxes 2012 You can send your order for forms, instructions, and publications to the address below. When last day file taxes 2012 You should receive a response within 10 days after your request is received. When last day file taxes 2012  Internal Revenue Service 1201 N. When last day file taxes 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. When last day file taxes 2012   The Taxpayer Advocate Service (TAS) is your voice at the IRS. When last day file taxes 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. When last day file taxes 2012 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. When last day file taxes 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. When last day file taxes 2012 You face (or your business is facing) an immediate threat of adverse action. When last day file taxes 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. When last day file taxes 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. When last day file taxes 2012 Here's why we can help: TAS is an independent organization within the IRS. When last day file taxes 2012 Our advocates know how to work with the IRS. When last day file taxes 2012 Our services are free and tailored to meet your needs. When last day file taxes 2012 We have offices in every state, the District of Columbia, and Puerto Rico. When last day file taxes 2012 How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. When last day file taxes 2012 irs. When last day file taxes 2012 gov/advocate, or call us toll-free at 1-877-777-4778. When last day file taxes 2012 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. When last day file taxes 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. When last day file taxes 2012 irs. When last day file taxes 2012 gov/sams. When last day file taxes 2012 Low Income Taxpayer Clinics. When last day file taxes 2012   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. When last day file taxes 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. When last day file taxes 2012 Visit www. When last day file taxes 2012 TaxpayerAdvocate. When last day file taxes 2012 irs. When last day file taxes 2012 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. When last day file taxes 2012 Small Business and Self-Employed Tax Center. When last day file taxes 2012 This online guide is a must for every small business owner or any taxpayer about to start a business. When last day file taxes 2012  The information is updated during the year. When last day file taxes 2012 Visit www. When last day file taxes 2012 irs. When last day file taxes 2012 gov/Businesses/Small-Businesses-&-Self-Employed. When last day file taxes 2012 Prev  Up  Next   Home   More Online Publications