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Where To File 2012 Tax Return

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Where To File 2012 Tax Return

Where to file 2012 tax return Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. Where to file 2012 tax return Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Where to file 2012 tax return Simplified Method to be used, Who must use the Simplified Method. Where to file 2012 tax return 5% owners, 5% owners. Where to file 2012 tax return A Age 70, Age 70½. Where to file 2012 tax return Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. Where to file 2012 tax return Defined, Annuity. Where to file 2012 tax return Fixed-period, Fixed-period annuities. Where to file 2012 tax return , Fixed-period annuity. Where to file 2012 tax return Guaranteed payments, Guaranteed payments. Where to file 2012 tax return Joint and survivor annuities, Joint and survivor annuities. Where to file 2012 tax return Minimum distributions from, Minimum distributions from an annuity plan. Where to file 2012 tax return Payments under, Annuity payments. Where to file 2012 tax return Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. Where to file 2012 tax return Rollovers, Annuity contracts. Where to file 2012 tax return (see also Rollovers) Single-life, Annuities for a single life. Where to file 2012 tax return , Single-life annuity. Where to file 2012 tax return Starting date of, Annuity starting date defined. Where to file 2012 tax return , Who must use the Simplified Method. Where to file 2012 tax return , Annuity starting before November 19, 1996. Where to file 2012 tax return , Annuity starting date. Where to file 2012 tax return Before November 19, 1996, Annuity starting before November 19, 1996. Where to file 2012 tax return Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. Where to file 2012 tax return Variable annuities, Variable annuities. Where to file 2012 tax return , Variable Annuities, Death benefits. Where to file 2012 tax return Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Where to file 2012 tax return Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. Where to file 2012 tax return D Death benefits, Death benefits. Where to file 2012 tax return Death of employee, Distributions after the employee's death. Where to file 2012 tax return , Survivors of employees. Where to file 2012 tax return Death of retiree, Survivors of retirees. Where to file 2012 tax return Deductible voluntary employee contributions, Deductible voluntary employee contributions. Where to file 2012 tax return Defined contribution plans, Defined contribution plan. Where to file 2012 tax return Designated Roth accounts Costs, Designated Roth accounts. Where to file 2012 tax return Defined, Designated Roth account. Where to file 2012 tax return Qualified distributions, Designated Roth accounts. Where to file 2012 tax return Rollovers, Designated Roth accounts. Where to file 2012 tax return Disability pensions, Disability pensions. Where to file 2012 tax return , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. Where to file 2012 tax return Early distributions and penalty tax, Payment to you option. Where to file 2012 tax return , Tax on Early Distributions Employer securities, Distributions of employer securities. Where to file 2012 tax return Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. Where to file 2012 tax return , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. Where to file 2012 tax return Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. Where to file 2012 tax return Qualified reservist, Qualified reservist distributions. Where to file 2012 tax return U. Where to file 2012 tax return S. Where to file 2012 tax return savings bonds, Distribution of U. Where to file 2012 tax return S. Where to file 2012 tax return savings bonds. Where to file 2012 tax return Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. Where to file 2012 tax return , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. Where to file 2012 tax return Estate tax, Reduction for federal estate tax. Where to file 2012 tax return Deduction, Estate tax deduction. Where to file 2012 tax return Estimated tax, Estimated tax. Where to file 2012 tax return Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. Where to file 2012 tax return Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. Where to file 2012 tax return F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. Where to file 2012 tax return S. Where to file 2012 tax return savings bonds. Where to file 2012 tax return Fixed-period annuities, Fixed-period annuities. Where to file 2012 tax return , Fixed-period annuity. Where to file 2012 tax return Foreign employment contributions, Foreign employment contributions. Where to file 2012 tax return Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. Where to file 2012 tax return Form 1040/1040A Rollovers, How to report. Where to file 2012 tax return Form 1040X Changing your mind on lump-sum treatment, Changing your mind. Where to file 2012 tax return Form 1099-INT U. Where to file 2012 tax return S. Where to file 2012 tax return savings bonds distributions, Distribution of U. Where to file 2012 tax return S. Where to file 2012 tax return savings bonds. Where to file 2012 tax return Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Where to file 2012 tax return Exceptions to tax, Exceptions to tax. Where to file 2012 tax return Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. Where to file 2012 tax return Rollovers, How to report. Where to file 2012 tax return Tax-free exchanges, Tax-free exchange reported on Form 1099-R. Where to file 2012 tax return Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. Where to file 2012 tax return Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Where to file 2012 tax return Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. Where to file 2012 tax return Form RRB-1099-R, Form RRB-1099-R. Where to file 2012 tax return Form W-4P Withholding from retirement plan payments, Choosing no withholding. Where to file 2012 tax return , Nonperiodic distributions. Where to file 2012 tax return Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. Where to file 2012 tax return Frozen deposits, Frozen deposits. Where to file 2012 tax return Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. Where to file 2012 tax return Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. Where to file 2012 tax return H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. Where to file 2012 tax return I In-plan Roth rollovers, In-plan Roth rollovers. Where to file 2012 tax return Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. Where to file 2012 tax return Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. Where to file 2012 tax return J Joint and survivor annuities, Joint and survivor annuities. Where to file 2012 tax return L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. Where to file 2012 tax return Lump-sum distributions, Distributions of employer securities. Where to file 2012 tax return , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. Where to file 2012 tax return Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. Where to file 2012 tax return Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. Where to file 2012 tax return Multiple-lives annuities, Multiple-lives annuity. Where to file 2012 tax return N Net Investment Income Tax, Net investment income tax. Where to file 2012 tax return , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). Where to file 2012 tax return Deferring tax on, Distributions of employer securities. Where to file 2012 tax return Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. Where to file 2012 tax return Loans treated as distributions from, Effect on investment in the contract. Where to file 2012 tax return Nonresident aliens Railroad retirement, Nonresident aliens. Where to file 2012 tax return P Partial rollovers, Partial rollovers. Where to file 2012 tax return Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. Where to file 2012 tax return Disability pensions, Disability pensions. Where to file 2012 tax return , Disability Pensions Types of, Types of pensions and annuities. Where to file 2012 tax return Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. Where to file 2012 tax return Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). Where to file 2012 tax return , Qualified domestic relations order (QDRO). Where to file 2012 tax return Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. Where to file 2012 tax return Qualified employee annuities Defined, Qualified employee annuity. Where to file 2012 tax return Simplified Method to be used, Who must use the Simplified Method. Where to file 2012 tax return Qualified employee plans Defined, Qualified employee plan. Where to file 2012 tax return Simplified Method to be used, Who must use the Simplified Method. Where to file 2012 tax return Qualified plans, Who must use the General Rule. Where to file 2012 tax return (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. Where to file 2012 tax return Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Where to file 2012 tax return Rollovers, Qualified retirement plan. Where to file 2012 tax return Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. Where to file 2012 tax return R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. Where to file 2012 tax return Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Where to file 2012 tax return Reemployment, Reemployment. Where to file 2012 tax return Related employers and related plans, Related employers and related plans. Where to file 2012 tax return Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. Where to file 2012 tax return Required beginning date, Required beginning date. Where to file 2012 tax return Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. Where to file 2012 tax return Retirement bonds, Retirement bonds. Where to file 2012 tax return Rollovers, Rollovers, Choosing the right option. Where to file 2012 tax return 20% tax rate on distribution, Eligible rollover distribution. Where to file 2012 tax return Comparison of direct payment vs. Where to file 2012 tax return direct rollover (Table 1), Choosing the right option. Where to file 2012 tax return Direct rollover to another qualified plan, Eligible rollover distribution. Where to file 2012 tax return , Direct rollover option. Where to file 2012 tax return In-plan Roth, In-plan Roth rollovers. Where to file 2012 tax return Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Where to file 2012 tax return Nontaxable amounts, Rollover of nontaxable amounts. Where to file 2012 tax return Notice to recipients of eligible rollover distribution, Written explanation to recipients. Where to file 2012 tax return Property and cash distributed, Property and cash distributed. Where to file 2012 tax return Roth IRAs, Rollovers to Roth IRAs. Where to file 2012 tax return Substitution of other property, Rollovers of property. Where to file 2012 tax return Surviving spouse making, Rollover by surviving spouse. Where to file 2012 tax return S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. Where to file 2012 tax return Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. Where to file 2012 tax return How to use, How to use the Simplified Method. Where to file 2012 tax return Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. Where to file 2012 tax return Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. Where to file 2012 tax return Single-life annuities, Annuities for a single life. Where to file 2012 tax return , Single-life annuity. Where to file 2012 tax return Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. Where to file 2012 tax return Surviving spouse Distribution rules for, Distributions after the employee's death. Where to file 2012 tax return Rollovers by, Rollover by surviving spouse. Where to file 2012 tax return T Tables Comparison of direct payment vs. Where to file 2012 tax return direct rollover (Table 1), Choosing the right option. Where to file 2012 tax return Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. Where to file 2012 tax return Ten percent tax for early withdrawal, Payment to you option. Where to file 2012 tax return , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. Where to file 2012 tax return Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. Where to file 2012 tax return S. Where to file 2012 tax return savings bonds Distribution of, Distribution of U. Where to file 2012 tax return S. Where to file 2012 tax return savings bonds. Where to file 2012 tax return V Variable annuities, Variable annuities. Where to file 2012 tax return , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. Where to file 2012 tax return W Withdrawals, Withdrawals. Where to file 2012 tax return Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. Where to file 2012 tax return Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. Where to file 2012 tax return 20% of eligible rollover, Withholding requirements. Where to file 2012 tax return , Payment to you option. Where to file 2012 tax return , 20% Mandatory withholding. Where to file 2012 tax return Periodic payments, Periodic payments. Where to file 2012 tax return Railroad retirement, Tax withholding. Where to file 2012 tax return Worksheets Simplified Method, How to use the Simplified Method. Where to file 2012 tax return Worksheet A, illustrated, Worksheet A. Where to file 2012 tax return Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. Where to file 2012 tax return Simplified Method Prev  Up     Home   More Online Publications
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The Where To File 2012 Tax Return

Where to file 2012 tax return Publication 938 - Introductory Material Table of Contents Introduction Introduction Section references are to the Internal Revenue Code unless otherwise noted. Where to file 2012 tax return This publication contains directories relating to real estate mortgage investment conduits (REMICs) and collateralized debt obligations (CDOs). Where to file 2012 tax return The directory for each calendar quarter is based on information submitted to the IRS during that quarter. Where to file 2012 tax return For each quarter, there is a directory of new REMICs and CDOs and, if required, a section containing amended listings. Where to file 2012 tax return You can use the directory to find the representative of the REMIC or the issuer of the CDO from whom you can request tax information. Where to file 2012 tax return The amended listing section shows changes to previously listed REMICs and CDOs. Where to file 2012 tax return The update for each calendar quarter will be added to this publication approximately six weeks after the end of the quarter. Where to file 2012 tax return Publication 938 is only available on the Internet. Where to file 2012 tax return To get Publication 938, including prior issues, visit IRS. Where to file 2012 tax return gov. Where to file 2012 tax return Future developments. Where to file 2012 tax return   The IRS has created a page on IRS. Where to file 2012 tax return gov that includes information about Publication 938 at www. Where to file 2012 tax return irs. Where to file 2012 tax return gov/pub938. Where to file 2012 tax return Information about any future developments affecting Publication 938 (such as legislation enacted after we release it) will be posted on that page. Where to file 2012 tax return Other information. Where to file 2012 tax return   Publication 550, Investment Income and Expenses, discusses the tax treatment that applies to holders of these investment products. Where to file 2012 tax return For other information about REMICs, see sections 860A through 860G and the regulations issued under those sections. Where to file 2012 tax return Prev  Up  Next   Home   More Online Publications