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2012 Amended Tax Forms

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2012 Amended Tax Forms

2012 amended tax forms Index A Abroad, citizens living, filing requirements, U. 2012 amended tax forms S. 2012 amended tax forms Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. 2012 amended tax forms , Temporary absences. 2012 amended tax forms , Temporary absences. 2012 amended tax forms Accounting periods, joint returns, Accounting period. 2012 amended tax forms Adopted child, Exception for adopted child. 2012 amended tax forms , Adopted child. 2012 amended tax forms , Adopted child. 2012 amended tax forms Taxpayer identification number, Taxpayer identification numbers for adoptees. 2012 amended tax forms Age Filing status determination, Age. 2012 amended tax forms Gross income and filing requirements (Table 1), Table 1. 2012 amended tax forms 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. 2012 amended tax forms Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. 2012 amended tax forms Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. 2012 amended tax forms (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. 2012 amended tax forms American citizens abroad, U. 2012 amended tax forms S. 2012 amended tax forms Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. 2012 amended tax forms Armed forces Combat zone, signing return for spouse, Spouse in combat zone. 2012 amended tax forms Dependency allotments, Armed Forces dependency allotments. 2012 amended tax forms GI Bill benefits, Tuition payments and allowances under the GI Bill. 2012 amended tax forms Military quarters allotments, Tax-exempt military quarters allowances. 2012 amended tax forms Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. 2012 amended tax forms B Birth of child, Death or birth. 2012 amended tax forms Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. 2012 amended tax forms S. 2012 amended tax forms citizen or resident alien. 2012 amended tax forms , Citizen or Resident Test, Child in Canada or Mexico. 2012 amended tax forms Capital expenses, Capital expenses. 2012 amended tax forms Child born alive, Child born alive. 2012 amended tax forms Child care expenses, Child care expenses. 2012 amended tax forms Child custody, Custodial parent and noncustodial parent. 2012 amended tax forms Child support under pre-1985 agreement, Child support under pre-1985 agreement. 2012 amended tax forms Child tax credit, Child tax credit. 2012 amended tax forms Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. 2012 amended tax forms , Death or birth. 2012 amended tax forms Claiming parent, when child is head of household, Special rule for parent. 2012 amended tax forms Custody of, Custodial parent and noncustodial parent. 2012 amended tax forms Death of child, Death or birth. 2012 amended tax forms , Death or birth. 2012 amended tax forms Dividends of, Unearned income. 2012 amended tax forms Filing requirements as dependents (Table 2), Table 2. 2012 amended tax forms 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. 2012 amended tax forms 2013 Filing Requirements for Dependents , Unearned income. 2012 amended tax forms Kidnapped, Kidnapped child. 2012 amended tax forms , Kidnapped child. 2012 amended tax forms Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. 2012 amended tax forms Church employees, filing requirements (Table 3), Table 3. 2012 amended tax forms Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. 2012 amended tax forms S. 2012 amended tax forms , filing requirements, U. 2012 amended tax forms S. 2012 amended tax forms Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. 2012 amended tax forms Community property states, Community property states. 2012 amended tax forms Cousin, Cousin. 2012 amended tax forms Custody of child, Custodial parent and noncustodial parent. 2012 amended tax forms D Death Of child, Death or birth of child. 2012 amended tax forms Of dependent, Death or birth. 2012 amended tax forms , Death or birth. 2012 amended tax forms Of spouse, Spouse died during the year. 2012 amended tax forms , Spouse died. 2012 amended tax forms , Spouse died before signing. 2012 amended tax forms , Death of spouse. 2012 amended tax forms Decedents, Spouse died during the year. 2012 amended tax forms , Decedent's final return. 2012 amended tax forms (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. 2012 amended tax forms Born and died within year, Born and died in 2013. 2012 amended tax forms Child's earnings, Child's earnings. 2012 amended tax forms Death of, Death or birth. 2012 amended tax forms Earned income, Earned income. 2012 amended tax forms Exemption for, Exemptions for Dependents Filing requirements, Table 2. 2012 amended tax forms 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. 2012 amended tax forms Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. 2012 amended tax forms Disabled Child, Permanently and totally disabled. 2012 amended tax forms Dependent, Disabled dependent working at sheltered workshop. 2012 amended tax forms Divorced parents, Children of divorced or separated parents (or parents who live apart). 2012 amended tax forms Divorced taxpayers Child custody, Custodial parent and noncustodial parent. 2012 amended tax forms Filing status, Divorced persons. 2012 amended tax forms , Divorce and remarriage. 2012 amended tax forms , Divorced persons. 2012 amended tax forms Joint returns, responsibility for, Divorced taxpayer. 2012 amended tax forms Personal exemption, Divorced or separated spouse. 2012 amended tax forms Domestic help, no exemption for, Housekeepers, maids, or servants. 2012 amended tax forms Dual-status taxpayers Exemptions, Dual-status taxpayers. 2012 amended tax forms Joint returns not available, Nonresident alien or dual-status alien. 2012 amended tax forms E Earned income Defined for purposes of standard deduction, Earned income defined. 2012 amended tax forms Dependent filing requirements (Table 2), Table 2. 2012 amended tax forms 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. 2012 amended tax forms Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. 2012 amended tax forms Exemptions, Exemptions, Taxpayer identification numbers for adoptees. 2012 amended tax forms Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. 2012 amended tax forms Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. 2012 amended tax forms Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. 2012 amended tax forms Determination of, Filing status. 2012 amended tax forms , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. 2012 amended tax forms , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. 2012 amended tax forms ). 2012 amended tax forms Foreign employment, filing requirements, U. 2012 amended tax forms S. 2012 amended tax forms Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. 2012 amended tax forms Form 1040 Personal exemption, Form 1040 filers. 2012 amended tax forms Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2012 amended tax forms , How to file. 2012 amended tax forms , How to file. 2012 amended tax forms Form 1040A Personal exemption, Form 1040A filers. 2012 amended tax forms Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2012 amended tax forms , How to file. 2012 amended tax forms , How to file. 2012 amended tax forms Form 1040EZ Personal exemption, Form 1040EZ filers. 2012 amended tax forms Use of, How to file. 2012 amended tax forms , How to file. 2012 amended tax forms Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. 2012 amended tax forms Standard deduction, change to itemized deductions, Changing your mind. 2012 amended tax forms Form 1099-B, Form 1099-B received. 2012 amended tax forms Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. 2012 amended tax forms Form 8857, innocent spouse relief, Relief from joint responsibility. 2012 amended tax forms Form SS-5, social security number request, No SSN. 2012 amended tax forms Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. 2012 amended tax forms Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. 2012 amended tax forms Foster care payments and expenses, Foster care payments and expenses. 2012 amended tax forms , Foster care. 2012 amended tax forms Foster child, Foster child. 2012 amended tax forms , Foster care payments and expenses. 2012 amended tax forms , Foster child. 2012 amended tax forms , Foster care. 2012 amended tax forms Free tax services, Free help with your tax return. 2012 amended tax forms Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. 2012 amended tax forms Gross income Defined, Gross income. 2012 amended tax forms Filing requirements (Table 1), Table 1. 2012 amended tax forms 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. 2012 amended tax forms 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. 2012 amended tax forms Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. 2012 amended tax forms Exemption for spouse, Head of household. 2012 amended tax forms Filing requirements (Table 1), Table 1. 2012 amended tax forms 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. 2012 amended tax forms Help (see Tax help) Home Aged, home for, Home for the aged. 2012 amended tax forms Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. 2012 amended tax forms I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. 2012 amended tax forms Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. 2012 amended tax forms Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). 2012 amended tax forms Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. 2012 amended tax forms Innocent spouse relief, Relief from joint responsibility. 2012 amended tax forms Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. 2012 amended tax forms IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. 2012 amended tax forms Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. 2012 amended tax forms When to itemize, When to itemize. 2012 amended tax forms ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. 2012 amended tax forms J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. 2012 amended tax forms Dependents on, Joint return. 2012 amended tax forms Personal exemption, Joint return. 2012 amended tax forms K Kidnapped children Qualifying child, Kidnapped child. 2012 amended tax forms Qualifying relative, Kidnapped child. 2012 amended tax forms Widow(er) with dependent child, Death or birth. 2012 amended tax forms L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. 2012 amended tax forms Local law violated, Local law violated. 2012 amended tax forms Lodging, Lodging. 2012 amended tax forms Losses, rental real estate, Rental activity losses. 2012 amended tax forms M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. 2012 amended tax forms Exemption for spouse, Separate return. 2012 amended tax forms Itemized deductions, Married persons who filed separate returns. 2012 amended tax forms Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. 2012 amended tax forms Filing status, Married persons. 2012 amended tax forms Medical insurance premiums, Medical insurance premiums. 2012 amended tax forms Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. 2012 amended tax forms Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. 2012 amended tax forms S. 2012 amended tax forms citizen or resident alien. 2012 amended tax forms , Citizen or Resident Test, Child in Canada or Mexico. 2012 amended tax forms Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. 2012 amended tax forms S. 2012 amended tax forms national. 2012 amended tax forms Nonresident aliens, Nonresident aliens. 2012 amended tax forms Dependents, Taxpayer identification numbers for aliens. 2012 amended tax forms Exemptions, Nonresident aliens. 2012 amended tax forms Joint return, Nonresident alien or dual-status alien. 2012 amended tax forms Spouse, Nonresident alien spouse. 2012 amended tax forms Taxpayer identification number, Taxpayer identification numbers for aliens. 2012 amended tax forms O Overseas taxpayers, U. 2012 amended tax forms S. 2012 amended tax forms Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. 2012 amended tax forms Parents who never married, Parents who never married. 2012 amended tax forms Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). 2012 amended tax forms Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. 2012 amended tax forms Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. 2012 amended tax forms Rental losses, Rental activity losses. 2012 amended tax forms Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. 2012 amended tax forms Scholarships, Earned income. 2012 amended tax forms , Scholarships. 2012 amended tax forms , Gross income defined. 2012 amended tax forms , Do Not Include in Total Support , Earned income defined. 2012 amended tax forms Self-employed persons Filing requirements (Table 3), Table 3. 2012 amended tax forms Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. 2012 amended tax forms Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). 2012 amended tax forms Separated taxpayers Filing status, Considered married. 2012 amended tax forms , Married persons living apart. 2012 amended tax forms Living apart but not legally separated, Considered married. 2012 amended tax forms Personal exemption, Divorced or separated spouse. 2012 amended tax forms Signatures, joint returns, Signing a joint return. 2012 amended tax forms Single taxpayers Filing status, Unmarried persons. 2012 amended tax forms , Single Gross income filing requirements (Table 1), Table 1. 2012 amended tax forms 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. 2012 amended tax forms Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. 2012 amended tax forms Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. 2012 amended tax forms Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. 2012 amended tax forms , Spouse died before signing. 2012 amended tax forms , Death of spouse. 2012 amended tax forms Dual-status alien spouse, Nonresident alien or dual-status alien. 2012 amended tax forms Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. 2012 amended tax forms Nonresident alien, Nonresident alien spouse. 2012 amended tax forms Signing joint returns, Signing a joint return. 2012 amended tax forms Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. 2012 amended tax forms Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. 2012 amended tax forms Stillborn child, Stillborn child. 2012 amended tax forms Students Defined, Student defined. 2012 amended tax forms Foreign, Foreign students' place of residence. 2012 amended tax forms Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. 2012 amended tax forms 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). 2012 amended tax forms Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. 2012 amended tax forms , Death or birth. 2012 amended tax forms T Tables and figures, Keeping Up a Home, Worksheet 2. 2012 amended tax forms Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. 2012 amended tax forms 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. 2012 amended tax forms 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. 2012 amended tax forms Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. 2012 amended tax forms Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. 2012 amended tax forms , Temporary absences. 2012 amended tax forms Tiebreaker rules, Tiebreaker rules. 2012 amended tax forms Tips, reporting of (Table 3), Table 3. 2012 amended tax forms Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. 2012 amended tax forms U U. 2012 amended tax forms S. 2012 amended tax forms citizen or resident, Citizen or Resident Test U. 2012 amended tax forms S. 2012 amended tax forms citizens filing abroad, filing requirements Filing requirements, U. 2012 amended tax forms S. 2012 amended tax forms Citizens or Resident Aliens Living Abroad U. 2012 amended tax forms S. 2012 amended tax forms national, U. 2012 amended tax forms S. 2012 amended tax forms national. 2012 amended tax forms U. 2012 amended tax forms S. 2012 amended tax forms possessions, income from, Individuals With Income From U. 2012 amended tax forms S. 2012 amended tax forms Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. 2012 amended tax forms ). 2012 amended tax forms What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. 2012 amended tax forms Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. 2012 amended tax forms Worksheet for Determining Support Prev  Up     Home   More Online Publications
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Especially for Specific Audiences

Find government information that applies to your circumstance, whether you're a veteran, student, senior, small business owner, visitor, etc.

The 2012 Amended Tax Forms

2012 amended tax forms Publication 525 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionAssignment of income. 2012 amended tax forms Ordering forms and publications. 2012 amended tax forms Tax questions. 2012 amended tax forms Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 525, such as legislation enacted after it was published, go to www. 2012 amended tax forms irs. 2012 amended tax forms gov/pub525. 2012 amended tax forms What's New Health flexible spending arrangements (health FSAs) under cafeteria plans. 2012 amended tax forms  For plan years beginning after 2012, health FSAs are subject to a $2,500 limit on salary reduction contributions. 2012 amended tax forms For plan years beginning after 2013, the $2,500 limit is subject to an inflation adjustment. 2012 amended tax forms Itemized deduction for medical expenses. 2012 amended tax forms  Beginning in 2013, an itemized deduction is generally allowed for uncompensated medical expenses that exceed 10% of adjusted gross income (AGI). 2012 amended tax forms If an individual or an individual’s spouse was born before January 2, 1949, the deduction is allowed for expenses that exceed 7. 2012 amended tax forms 5% of AGI. 2012 amended tax forms Additional Medicare Tax. 2012 amended tax forms  Beginning in 2013, a 0. 2012 amended tax forms 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er). 2012 amended tax forms For more information, see Form 8959 and its instructions. 2012 amended tax forms Net Investment Income Tax (NIIT). 2012 amended tax forms  Beginning in 2013, the NIIT applies at a rate of 3. 2012 amended tax forms 8% to certain net investment income of individuals, estates and trusts that have income above the threshold amounts. 2012 amended tax forms Individuals will owe the tax if they have net investment income and also have modified adjusted gross income over the following thresholds for their filing status: Married filing jointly, $250,000; Married filing separately, $125,000; Single, $200,000; Head of household (with qualifying person), $200,000; Qualifying widow(er) with dependent child, $250,000. 2012 amended tax forms For more information, see Form 8960 and its instructions. 2012 amended tax forms Reminders Terrorist attacks. 2012 amended tax forms  You can exclude from income certain disaster assistance, disability, and death payments received as a result of a terrorist or military action. 2012 amended tax forms For more information, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. 2012 amended tax forms Gulf oil spill. 2012 amended tax forms  You are required to include in your gross income payments you received for lost wages, lost business income, or lost profits. 2012 amended tax forms See Gulf oil spill under Other Income, later. 2012 amended tax forms Qualified settlement income. 2012 amended tax forms . 2012 amended tax forms  If you are a qualified taxpayer, you can contribute all or part of your qualified settlement income, up to $100,000, to an eligible retirement plan, including an IRA. 2012 amended tax forms Contributions to eligible retirement plans, other than a Roth IRA or a designated Roth contribution, reduce the qualified settlement income that you must include in income. 2012 amended tax forms See Exxon Valdez settlement income under Other Income, later. 2012 amended tax forms Foreign income. 2012 amended tax forms  If you are a U. 2012 amended tax forms S. 2012 amended tax forms citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. 2012 amended tax forms S. 2012 amended tax forms law. 2012 amended tax forms This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. 2012 amended tax forms This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). 2012 amended tax forms If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. 2012 amended tax forms For details, see Publication 54, Tax Guide for U. 2012 amended tax forms S. 2012 amended tax forms Citizens and Resident Aliens Abroad. 2012 amended tax forms Disaster mitigation payments. 2012 amended tax forms . 2012 amended tax forms  You can exclude from income grants you use to mitigate (reduce the severity of) potential damage from future natural disasters that are paid to you through state and local governments. 2012 amended tax forms For more information, see Disaster mitigation payments under Welfare and Other Public Assistance Benefits, later. 2012 amended tax forms Qualified joint venture. 2012 amended tax forms  A qualified joint venture conducted by you and your spouse may not be treated as a partnership if you file a joint return for the tax year. 2012 amended tax forms See Partnership Income under Business and Investment Income, later. 2012 amended tax forms Photographs of missing children. 2012 amended tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 amended tax forms Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. 2012 amended tax forms 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 tax forms Introduction You can receive income in the form of money, property, or services. 2012 amended tax forms This publication discusses many kinds of income and explains whether they are taxable or nontaxable. 2012 amended tax forms It includes discussions on employee wages and fringe benefits, and income from bartering, partnerships, S corporations, and royalties. 2012 amended tax forms It also includes information on disability pensions, life insurance proceeds, and welfare and other public assistance benefits. 2012 amended tax forms Check the index for the location of a specific subject. 2012 amended tax forms In most cases, an amount included in your income is taxable unless it is specifically exempted by law. 2012 amended tax forms Income that is taxable must be reported on your return and is subject to tax. 2012 amended tax forms Income that is nontaxable may have to be shown on your tax return but is not taxable. 2012 amended tax forms Constructively received income. 2012 amended tax forms   You are generally taxed on income that is available to you, regardless of whether it is actually in your possession. 2012 amended tax forms    A valid check that you received or that was made available to you before the end of the tax year is considered income constructively received in that year, even if you do not cash the check or deposit it to your account until the next year. 2012 amended tax forms For example, if the postal service tries to deliver a check to you on the last day of the tax year but you are not at home to receive it, you must include the amount in your income for that tax year. 2012 amended tax forms If the check was mailed so that it could not possibly reach you until after the end of the tax year, and you otherwise could not get the funds before the end of the year, you include the amount in your income for the next tax year. 2012 amended tax forms Assignment of income. 2012 amended tax forms   Income received by an agent for you is income you constructively received in the year the agent received it. 2012 amended tax forms If you agree by contract that a third party is to receive income for you, you must include the amount in your income when the third party receives it. 2012 amended tax forms Example. 2012 amended tax forms You and your employer agree that part of your salary is to be paid directly to one of your creditors. 2012 amended tax forms You must include that amount in your income when your creditor receives it. 2012 amended tax forms Prepaid income. 2012 amended tax forms   In most cases, prepaid income, such as compensation for future services, is included in your income in the year you receive it. 2012 amended tax forms However, if you use an accrual method of accounting, you can defer prepaid income you receive for services to be performed before the end of the next tax year. 2012 amended tax forms In this case, you include the payment in your income as you earn it by performing the services. 2012 amended tax forms Comments and suggestions. 2012 amended tax forms   We welcome your comments about this publication and your suggestions for future editions. 2012 amended tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 amended tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 amended tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 amended tax forms   You can send your comments from www. 2012 amended tax forms irs. 2012 amended tax forms gov/formspubs/. 2012 amended tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. 2012 amended tax forms ”   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 tax forms Ordering forms and publications. 2012 amended tax forms   Visit www. 2012 amended tax forms irs. 2012 amended tax forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 amended tax forms Internal Revenue Service 1201 N. 2012 amended tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 amended tax forms   If you have a tax question, check the information available on IRS. 2012 amended tax forms gov or call 1-800-829-1040. 2012 amended tax forms We cannot answer tax questions sent to either of the above addresses. 2012 amended tax forms Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 523 Selling Your Home 527 Residential Rental Property 541 Partnerships 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 575 Pension and Annuity Income 915 Social Security and Equivalent Railroad Retirement Benefits 970 Tax Benefits for Education 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) 1040 U. 2012 amended tax forms S. 2012 amended tax forms Individual Income Tax Return 1040A U. 2012 amended tax forms S. 2012 amended tax forms Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. 2012 amended tax forms S. 2012 amended tax forms Nonresident Alien Income Tax Return 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2012 amended tax forms W-2 Wage and Tax Statement  See How To Get Tax Help , near the end of this publication, for information about getting these publications. 2012 amended tax forms Prev  Up  Next   Home   More Online Publications