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2012 Amended Federal Tax Return Form

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2012 Amended Federal Tax Return Form

2012 amended federal tax return form 4. 2012 amended federal tax return form   Special Situations Table of Contents Condominiums CooperativesDepreciation Property Changed to Rental UseBasis of Property Changed to Rental Use Figuring the Depreciation Deduction Renting Part of Property Not Rented for ProfitPostponing decision. 2012 amended federal tax return form Example—Property Changed to Rental Use This chapter discusses some rental real estate activities that are subject to additional rules. 2012 amended federal tax return form Condominiums A condominium is most often a dwelling unit in a multi-unit building, but can also take other forms, such as a townhouse or garden apartment. 2012 amended federal tax return form If you own a condominium, you also own a share of the common elements, such as land, lobbies, elevators, and service areas. 2012 amended federal tax return form You and the other condominium owners may pay dues or assessments to a special corporation that is organized to take care of the common elements. 2012 amended federal tax return form Special rules apply if you rent your condominium to others. 2012 amended federal tax return form You can deduct as rental expenses all the expenses discussed in chapters 1 and 2. 2012 amended federal tax return form In addition, you can deduct any dues or assessments paid for maintenance of the common elements. 2012 amended federal tax return form You cannot deduct special assessments you pay to a condominium management corporation for improvements. 2012 amended federal tax return form However, you may be able to recover your share of the cost of any improvement by taking depreciation. 2012 amended federal tax return form Cooperatives If you live in a cooperative, you do not own your apartment. 2012 amended federal tax return form Instead, a corporation owns the apartments and you are a tenant-stockholder in the cooperative housing corporation. 2012 amended federal tax return form If you rent your apartment to others, you usually can deduct, as a rental expense, all the maintenance fees you pay to the cooperative housing corporation. 2012 amended federal tax return form In addition to the maintenance fees paid to the cooperative housing corporation, you can deduct your direct payments for repairs, upkeep, and other rental expenses, including interest paid on a loan used to buy your stock in the corporation. 2012 amended federal tax return form Depreciation You will be depreciating your stock in the corporation rather than the apartment itself. 2012 amended federal tax return form Figure your depreciation deduction as follows. 2012 amended federal tax return form Figure the depreciation for all the depreciable real property owned by the corporation. 2012 amended federal tax return form (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. 2012 amended federal tax return form ) If you bought your cooperative stock after its first offering, figure the depreciable basis of this property as follows. 2012 amended federal tax return form Multiply your cost per share by the total number of outstanding shares. 2012 amended federal tax return form Add to the amount figured in (a) any mortgage debt on the property on the date you bought the stock. 2012 amended federal tax return form Subtract from the amount figured in (b) any mortgage debt that is not for the depreciable real property, such as the part for the land. 2012 amended federal tax return form Subtract from the amount figured in (1) any depreciation for space owned by the corporation that can be rented but cannot be lived in by tenant-stockholders. 2012 amended federal tax return form Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. 2012 amended federal tax return form Multiply the result of (2) by the percentage you figured in (3). 2012 amended federal tax return form This is your depreciation on the stock. 2012 amended federal tax return form Your depreciation deduction for the year cannot be more than the part of your adjusted basis (defined in chapter 2) in the stock of the corporation that is allocable to your rental property. 2012 amended federal tax return form Payments added to capital account. 2012 amended federal tax return form   Payments earmarked for a capital asset or improvement, or otherwise charged to the corporation's capital account are added to the basis of your stock in the corporation. 2012 amended federal tax return form For example, you cannot deduct a payment used to pave a community parking lot, install a new roof, or pay the principal of the corporation's mortgage. 2012 amended federal tax return form   Treat as a capital cost the amount you were assessed for capital items. 2012 amended federal tax return form This cannot be more than the amount by which your payments to the corporation exceeded your share of the corporation's mortgage interest and real estate taxes. 2012 amended federal tax return form   Your share of interest and taxes is the amount the corporation elected to allocate to you, if it reasonably reflects those expenses for your apartment. 2012 amended federal tax return form Otherwise, figure your share in the following manner. 2012 amended federal tax return form Divide the number of your shares of stock by the total number of shares outstanding, including any shares held by the corporation. 2012 amended federal tax return form Multiply the corporation's deductible interest by the number you figured in (1). 2012 amended federal tax return form This is your share of the interest. 2012 amended federal tax return form Multiply the corporation's deductible taxes by the number you figured in (1). 2012 amended federal tax return form This is your share of the taxes. 2012 amended federal tax return form Property Changed to Rental Use If you change your home or other property (or a part of it) to rental use at any time other than the beginning of your tax year, you must divide yearly expenses, such as taxes and insurance, between rental use and personal use. 2012 amended federal tax return form You can deduct as rental expenses only the part of the expense that is for the part of the year the property was used or held for rental purposes. 2012 amended federal tax return form You cannot deduct depreciation or insurance for the part of the year the property was held for personal use. 2012 amended federal tax return form However, you can include the home mortgage interest, qualified mortgage insurance premiums, and real estate tax expenses for the part of the year the property was held for personal use as an itemized deduction on Schedule A (Form 1040). 2012 amended federal tax return form Example. 2012 amended federal tax return form Your tax year is the calendar year. 2012 amended federal tax return form You moved from your home in May and started renting it out on June 1. 2012 amended federal tax return form You can deduct as rental expenses seven-twelfths of your yearly expenses, such as taxes and insurance. 2012 amended federal tax return form Starting with June, you can deduct as rental expenses the amounts you pay for items generally billed monthly, such as utilities. 2012 amended federal tax return form When figuring depreciation, treat the property as placed in service on June 1. 2012 amended federal tax return form Basis of Property Changed to Rental Use When you change property you held for personal use to rental use (for example, you rent your former home), the basis for depreciation will be the lesser of fair market value or adjusted basis on the date of conversion. 2012 amended federal tax return form Fair market value. 2012 amended federal tax return form   This is the price at which the property would change hands between a willing buyer and a willing seller, neither having to buy or sell, and both having reasonable knowledge of all the relevant facts. 2012 amended federal tax return form Sales of similar property, on or about the same date, may be helpful in figuring the fair market value of the property. 2012 amended federal tax return form Figuring the basis. 2012 amended federal tax return form   The basis for depreciation is the lesser of: The fair market value of the property on the date you changed it to rental use, or Your adjusted basis on the date of the change—that is, your original cost or other basis of the property, plus the cost of permanent additions or improvements since you acquired it, minus deductions for any casualty or theft losses claimed on earlier years' income tax returns and other decreases to basis. 2012 amended federal tax return form For other increases and decreases to basis, see Adjusted Basis in chapter 2. 2012 amended federal tax return form Example. 2012 amended federal tax return form Several years ago you built your home for $140,000 on a lot that cost you $14,000. 2012 amended federal tax return form Before changing the property to rental use this year, you added $28,000 of permanent improvements to the house and claimed a $3,500 casualty loss deduction for damage to the house. 2012 amended federal tax return form Part of the improvements qualified for a $500 residential energy credit, which you claimed on your 2010 tax return. 2012 amended federal tax return form Because land is not depreciable, you can only include the cost of the house when figuring the basis for depreciation. 2012 amended federal tax return form The adjusted basis of the house at the time of the change in its use was $164,000 ($140,000 + $28,000 − $3,500 − $500). 2012 amended federal tax return form On the date of the change in use, your property had a fair market value of $168,000, of which $21,000 was for the land and $147,000 was for the house. 2012 amended federal tax return form The basis for depreciation on the house is the fair market value on the date of the change ($147,000), because it is less than your adjusted basis ($164,000). 2012 amended federal tax return form Cooperatives If you change your cooperative apartment to rental use, figure your allowable depreciation as explained earlier. 2012 amended federal tax return form (Depreciation methods are discussed in chapter 2 of this publication and Publication 946. 2012 amended federal tax return form ) The basis of all the depreciable real property owned by the cooperative housing corporation is the smaller of the following amounts. 2012 amended federal tax return form The fair market value of the property on the date you change your apartment to rental use. 2012 amended federal tax return form This is considered to be the same as the corporation's adjusted basis minus straight line depreciation, unless this value is unrealistic. 2012 amended federal tax return form The corporation's adjusted basis in the property on that date. 2012 amended federal tax return form Do not subtract depreciation when figuring the corporation's adjusted basis. 2012 amended federal tax return form If you bought the stock after its first offering, the corporation's adjusted basis in the property is the amount figured in (1) under Depreciation (under Cooperatives, near the beginning of this chapter). 2012 amended federal tax return form The fair market value of the property is considered to be the same as the corporation's adjusted basis figured in this way minus straight line depreciation, unless the value is unrealistic. 2012 amended federal tax return form Figuring the Depreciation Deduction To figure the deduction, use the depreciation system in effect when you convert your residence to rental use. 2012 amended federal tax return form Generally, that will be MACRS for any conversion after 1986. 2012 amended federal tax return form Treat the property as placed in service on the conversion date. 2012 amended federal tax return form Example. 2012 amended federal tax return form Your converted residence (see previous example under Figuring the basis) was available for rent on August 1. 2012 amended federal tax return form Using Table 2-2d (see chapter 2), the percentage for Year 1 beginning in August is 1. 2012 amended federal tax return form 364% and the depreciation deduction for Year 1 is $2,005 ($147,000 × . 2012 amended federal tax return form 01364). 2012 amended federal tax return form Renting Part of Property If you rent part of your property, you must divide certain expenses between the part of the property used for rental purposes and the part of the property used for personal purposes, as though you actually had two separate pieces of property. 2012 amended federal tax return form You can deduct the expenses related to the part of the property used for rental purposes, such as home mortgage interest, qualified mortgage insurance premiums, and real estate taxes, as rental expenses on Schedule E (Form 1040). 2012 amended federal tax return form You can also deduct as rental expenses a portion of other expenses that normally are nondeductible personal expenses, such as expenses for electricity, or painting the outside of the house. 2012 amended federal tax return form There is no change in the types of expenses deductible for the personal-use part of your property. 2012 amended federal tax return form Generally, these expenses may be deducted only if you itemize your deductions on Schedule A (Form 1040). 2012 amended federal tax return form You cannot deduct any part of the cost of the first phone line even if your tenants have unlimited use of it. 2012 amended federal tax return form You do not have to divide the expenses that belong only to the rental part of your property. 2012 amended federal tax return form For example, if you paint a room that you rent, or if you pay premiums for liability insurance in connection with renting a room in your home, your entire cost is a rental expense. 2012 amended federal tax return form If you install a second phone line strictly for your tenant's use, all of the cost of the second line is deductible as a rental expense. 2012 amended federal tax return form You can deduct depreciation on the part of the house used for rental purposes as well as on the furniture and equipment you use for rental purposes. 2012 amended federal tax return form How to divide expenses. 2012 amended federal tax return form   If an expense is for both rental use and personal use, such as mortgage interest or heat for the entire house, you must divide the expense between rental use and personal use. 2012 amended federal tax return form You can use any reasonable method for dividing the expense. 2012 amended federal tax return form It may be reasonable to divide the cost of some items (for example, water) based on the number of people using them. 2012 amended federal tax return form The two most common methods for dividing an expense are (1) the number of rooms in your home, and (2) the square footage of your home. 2012 amended federal tax return form Example. 2012 amended federal tax return form You rent a room in your house. 2012 amended federal tax return form The room is 12 × 15 feet, or 180 square feet. 2012 amended federal tax return form Your entire house has 1,800 square feet of floor space. 2012 amended federal tax return form You can deduct as a rental expense 10% of any expense that must be divided between rental use and personal use. 2012 amended federal tax return form If your heating bill for the year for the entire house was $600, $60 ($600 × . 2012 amended federal tax return form 10) is a rental expense. 2012 amended federal tax return form The balance, $540, is a personal expense that you cannot deduct. 2012 amended federal tax return form Duplex. 2012 amended federal tax return form   A common situation is the duplex where you live in one unit and rent out the other. 2012 amended federal tax return form Certain expenses apply to the entire property, such as mortgage interest and real estate taxes, and must be split to determine rental and personal expenses. 2012 amended federal tax return form Example. 2012 amended federal tax return form You own a duplex and live in one half, renting the other half. 2012 amended federal tax return form Both units are approximately the same size. 2012 amended federal tax return form Last year, you paid a total of $10,000 mortgage interest and $2,000 real estate taxes for the entire property. 2012 amended federal tax return form You can deduct $5,000 mortgage interest and $1,000 real estate taxes on Schedule E (Form 1040), and if you itemize your deductions, you can deduct the other $5,000 mortgage interest and $1,000 real estate taxes on Schedule A (Form 1040). 2012 amended federal tax return form Not Rented for Profit If you do not rent your property to make a profit, you can deduct your rental expenses only up to the amount of your rental income. 2012 amended federal tax return form You cannot deduct a loss or carry forward to the next year any rental expenses that are more than your rental income for the year. 2012 amended federal tax return form Where to report. 2012 amended federal tax return form   Report your not-for-profit rental income on Form 1040 or 1040NR, line 21. 2012 amended federal tax return form For example, if you are filing Form 1040, you can include your mortgage interest and any qualified mortgage insurance premiums (if you use the property as your main home or second home), real estate taxes, and casualty losses on the appropriate lines of Schedule A (Form 1040) if you itemize your deductions. 2012 amended federal tax return form   If you itemize your deductions, claim your other rental expenses, subject to the rules explained in chapter 1 of Publication 535, as miscellaneous itemized deductions on Schedule A (Form 1040), line 23, or Schedule A (Form 1040NR), line 9. 2012 amended federal tax return form You can deduct these expenses only if they, together with certain other miscellaneous itemized deductions, total more than 2% of your adjusted gross income. 2012 amended federal tax return form Presumption of profit. 2012 amended federal tax return form   If your rental income is more than your rental expenses for at least 3 years out of a period of 5 consecutive years, you are presumed to be renting your property to make a profit. 2012 amended federal tax return form Postponing decision. 2012 amended federal tax return form   If you are starting your rental activity and do not have 3 years showing a profit, you can elect to have the presumption made after you have the 5 years of experience required by the test. 2012 amended federal tax return form You may choose to postpone the decision of whether the rental is for profit by filing Form 5213. 2012 amended federal tax return form You must file Form 5213 within 3 years after the due date of your return (determined without extensions) for the year in which you first carried on the activity or, if earlier, within 60 days after receiving written notice from the Internal Revenue Service proposing to disallow deductions attributable to the activity. 2012 amended federal tax return form More information. 2012 amended federal tax return form   For more information about the rules for an activity not engaged in for profit, see Not-for-Profit Activities in chapter 1 of Publication 535. 2012 amended federal tax return form Example—Property Changed to Rental Use In January, Eileen Johnson bought a condominium apartment to live in. 2012 amended federal tax return form Instead of selling the house she had been living in, she decided to change it to rental property. 2012 amended federal tax return form Eileen selected a tenant and started renting the house on February 1. 2012 amended federal tax return form Eileen charges $750 a month for rent and collects it herself. 2012 amended federal tax return form Eileen also received a $750 security deposit from her tenant. 2012 amended federal tax return form Because she plans to return it to her tenant at the end of the lease, she does not include it in her income. 2012 amended federal tax return form Her rental expenses for the year are as follows. 2012 amended federal tax return form   Mortgage interest $1,800     Fire insurance (1-year policy) 100     Miscellaneous repairs (after renting) 297     Real estate taxes imposed and paid 1,200   Eileen must divide the real estate taxes, mortgage interest, and fire insurance between the personal use of the property and the rental use of the property. 2012 amended federal tax return form She can deduct eleven-twelfths of these expenses as rental expenses. 2012 amended federal tax return form She can include the balance of the allowable taxes and mortgage interest on Schedule A (Form 1040) if she itemizes. 2012 amended federal tax return form She cannot deduct the balance of the fire insurance because it is a personal expense. 2012 amended federal tax return form Eileen bought this house in 1984 for $35,000. 2012 amended federal tax return form Her property tax was based on assessed values of $10,000 for the land and $25,000 for the house. 2012 amended federal tax return form Before changing it to rental property, Eileen added several improvements to the house. 2012 amended federal tax return form She figures her adjusted basis as follows:   Improvements Cost     House $25,000     Remodeled kitchen 4,200     Recreation room 5,800     New roof 1,600     Patio and deck 2,400     Adjusted basis $39,000   On February 1, when Eileen changed her house to rental property, the property had a fair market value of $152,000. 2012 amended federal tax return form Of this amount, $35,000 was for the land and $117,000 was for the house. 2012 amended federal tax return form Because Eileen's adjusted basis is less than the fair market value on the date of the change, Eileen uses $39,000 as her basis for depreciation. 2012 amended federal tax return form As specified for residential rental property, Eileen must use the straight line method of depreciation over the GDS or ADS recovery period. 2012 amended federal tax return form She chooses the GDS recovery period of 27. 2012 amended federal tax return form 5 years. 2012 amended federal tax return form She uses Table 2-2d to find her depreciation percentage. 2012 amended federal tax return form Since she placed the property in service in February, the percentage is 3. 2012 amended federal tax return form 182%. 2012 amended federal tax return form On April 1, Eileen bought a new dishwasher for the rental property at a cost of $425. 2012 amended federal tax return form The dishwasher is personal property used in a rental real estate activity, which has a 5-year recovery period. 2012 amended federal tax return form She uses Table 2-2a to find the percentage for Year 1 under “Half-year convention” (20%) to figure her depreciation deduction. 2012 amended federal tax return form On May 1, Eileen paid $4,000 to have a furnace installed in the house. 2012 amended federal tax return form The furnace is residential rental property. 2012 amended federal tax return form Because she placed the property in service in May, the percentage from Table 2-2d is 2. 2012 amended federal tax return form 273%. 2012 amended federal tax return form Eileen figures her net rental income or loss for the house as follows: Total rental income received  ($750 × 11) $8,250 Minus: Expenses     Mortgage interest ($1,800 × 11/12) $1,650   Fire insurance ($100 × 11/12) 92   Miscellaneous repairs 297   Real estate taxes ($1,200 × 11/12) 1,100   Total expenses 3,139 Balance $5,111 Minus: Depreciation     House ($39,000 × . 2012 amended federal tax return form 03182) $1,241   Dishwasher ($425 × . 2012 amended federal tax return form 20) 85   Furnace ($4,000 × . 2012 amended federal tax return form 02273) 91   Total depreciation 1,417 Net rental income for house   $3,694       Eileen uses Schedule E, Part I, to report her rental income and expenses. 2012 amended federal tax return form She enters her income, expenses, and depreciation for the house in the column for Property A. 2012 amended federal tax return form Since all property was placed in service this year, Eileen must use Form 4562 to figure the depreciation. 2012 amended federal tax return form See the Instructions for Form 4562 for more information on preparing the form. 2012 amended federal tax return form Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 21-Mar-2013

The 2012 Amended Federal Tax Return Form

2012 amended federal tax return form Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. 2012 amended federal tax return form Ordering forms and publications. 2012 amended federal tax return form Tax questions. 2012 amended federal tax return form What's New Alternative minimum tax exemption increased. 2012 amended federal tax return form  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). 2012 amended federal tax return form Earned income credit. 2012 amended federal tax return form  The maximum amount of income you can earn and still get the credit has increased. 2012 amended federal tax return form You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. 2012 amended federal tax return form For more information, see Earned Income Credit , later. 2012 amended federal tax return form Exemption phaseout. 2012 amended federal tax return form  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. 2012 amended federal tax return form For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. 2012 amended federal tax return form For more information, see Phaseout of Exemptions in Publication 501. 2012 amended federal tax return form Limit on itemized deductions. 2012 amended federal tax return form   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. 2012 amended federal tax return form See Overall limitation , later. 2012 amended federal tax return form Medical and dental expenses. 2012 amended federal tax return form   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. 2012 amended federal tax return form 5% of their adjusted gross income (10% for taxpayers under 65). 2012 amended federal tax return form Same-sex marriages. 2012 amended federal tax return form  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. 2012 amended federal tax return form For more information, see Publication 501. 2012 amended federal tax return form Reminders Future developments. 2012 amended federal tax return form  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. 2012 amended federal tax return form irs. 2012 amended federal tax return form gov/pub554. 2012 amended federal tax return form Tax return preparers. 2012 amended federal tax return form  Choose your preparer carefully. 2012 amended federal tax return form If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. 2012 amended federal tax return form Remember, however, that you are still responsible for the accuracy of every item entered on your return. 2012 amended federal tax return form If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. 2012 amended federal tax return form Sale of home by surviving spouse. 2012 amended federal tax return form  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. 2012 amended federal tax return form For more information, see Sale of Home , later. 2012 amended federal tax return form Third party designee. 2012 amended federal tax return form  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, family member, or any other person you choose. 2012 amended federal tax return form 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 return. 2012 amended federal tax return form It also allows your designee to perform certain actions. 2012 amended federal tax return form See your income tax return instructions for details. 2012 amended federal tax return form Employment tax withholding. 2012 amended federal tax return form  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. 2012 amended federal tax return form Photographs of missing children. 2012 amended federal tax return form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 amended federal tax return form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 amended federal tax return form 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. 2012 amended federal tax return form Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. 2012 amended federal tax return form The publication will help you determine if you need to file a return and, if so, what items to report on your return. 2012 amended federal tax return form Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. 2012 amended federal tax return form Table I has a list of questions you may have about filing your federal tax return. 2012 amended federal tax return form To the right of each question is the location of the answer in this publication. 2012 amended federal tax return form Also, at the back of this publication there is an index to help you search for the topic you need. 2012 amended federal tax return form While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. 2012 amended federal tax return form The following are some examples. 2012 amended federal tax return form Higher gross income threshold for filing. 2012 amended federal tax return form You must be age 65 or older at the end of the year to get this benefit. 2012 amended federal tax return form You are considered age 65 on the day before your 65th birthday. 2012 amended federal tax return form Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. 2012 amended federal tax return form Higher standard deduction. 2012 amended federal tax return form If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. 2012 amended federal tax return form You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. 2012 amended federal tax return form Credit for the elderly or the disabled. 2012 amended federal tax return form If you qualify, you may benefit from the credit for the elderly or the disabled. 2012 amended federal tax return form To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. 2012 amended federal tax return form Return preparation assistance. 2012 amended federal tax return form   The IRS wants to make it easier for you to file your federal tax return. 2012 amended federal tax return form You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. 2012 amended federal tax return form Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 2012 amended federal tax return form   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. 2012 amended federal tax return form For the VITA/TCE site nearest you, contact your local IRS office. 2012 amended federal tax return form For more information, see Free help with your tax return under How To Get Tax Help. 2012 amended federal tax return form   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. 2012 amended federal tax return form When asked, be ready to press in or speak your 5-digit ZIP code. 2012 amended federal tax return form Or, you can visit their website on the Internet at www. 2012 amended federal tax return form aarp. 2012 amended federal tax return form org/money/taxaide. 2012 amended federal tax return form Comments and suggestions. 2012 amended federal tax return form   We welcome your comments about this publication and your suggestions for future editions. 2012 amended federal tax return form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 amended federal tax return form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 amended federal tax return form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 amended federal tax return form   You can send your comments from www. 2012 amended federal tax return form irs. 2012 amended federal tax return form gov/formspubs/. 2012 amended federal tax return form Click on “More Information” and then on “Comment on Tax Forms and Publications. 2012 amended federal tax return form ”   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. 2012 amended federal tax return form Ordering forms and publications. 2012 amended federal tax return form   Visit www. 2012 amended federal tax return form irs. 2012 amended federal tax return form 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 business days after your request is received. 2012 amended federal tax return form Internal Revenue Service 1201 N. 2012 amended federal tax return form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 amended federal tax return form   If you have a tax question, check the information available on IRS. 2012 amended federal tax return form gov or call 1-800-829-1040. 2012 amended federal tax return form We cannot answer tax questions sent to either of the above addresses. 2012 amended federal tax return form Table I. 2012 amended federal tax return form What You Should Know About Federal Taxes Note. 2012 amended federal tax return form The following is a list of questions you may have about filling out your federal income tax return. 2012 amended federal tax return form  To the right of each question is the location of the answer in this publication. 2012 amended federal tax return form What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. 2012 amended federal tax return form Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. 2012 amended federal tax return form How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. 2012 amended federal tax return form Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. 2012 amended federal tax return form What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. 2012 amended federal tax return form How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. 2012 amended federal tax return form Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. 2012 amended federal tax return form What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. 2012 amended federal tax return form Must I make estimated tax payments? See chapter 6. 2012 amended federal tax return form How do I contact the IRS or get more information? See chapter 7. 2012 amended federal tax return form Prev  Up  Next   Home   More Online Publications