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2012 Federal Tax Form 1040

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2012 Federal Tax Form 1040

2012 federal tax form 1040 3. 2012 federal tax form 1040   Credit for Withholding and Estimated Tax for 2013 Table of Contents Introduction Topics - This chapter discusses: WithholdingForm W-2 Form W-2G The 1099 Series Form Not Correct Form Received After Filing Separate Returns Fiscal Years (FY) Estimated TaxSeparate Returns Divorced Taxpayers Excess Social Security or Railroad Retirement Tax WithholdingJoint returns. 2012 federal tax form 1040 Worksheet for Nonrailroad Employees Worksheets for Railroad Employees Introduction When you file your 2013 income tax return, take credit for all the income tax and excess social security or railroad retirement tax withheld from your salary, wages, pensions, etc. 2012 federal tax form 1040 Also take credit for the estimated tax you paid for 2013. 2012 federal tax form 1040 These credits are subtracted from your total tax. 2012 federal tax form 1040 Because these credits are refundable, you should file a return and claim these credits, even if you do not owe tax. 2012 federal tax form 1040 If the total of your withholding and your estimated tax payments for any payment period is less than the amount you needed to pay by the due date for that period, you may be charged a penalty, even if the total of these credits is more than your tax for the year. 2012 federal tax form 1040 Topics - This chapter discusses: How to take credit for withholding, How to take credit for estimated taxes you paid, and How to take credit for excess social security, Medicare, or railroad retirement tax withholding. 2012 federal tax form 1040 Withholding If you had income tax withheld during 2013, you generally should be sent a statement by January 31, 2014, showing your income and the tax withheld. 2012 federal tax form 1040 Depending on the source of your income, you will receive: Form W-2, Wage and Tax Statement, Form W-2G, Certain Gambling Winnings, or A form in the 1099 series. 2012 federal tax form 1040 Form W-2 Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. 2012 federal tax form 1040 You should receive a separate Form W-2 from each employer you worked for. 2012 federal tax form 1040 If you stopped working before the end of 2013, your employer could have given you your Form W-2 at any time after you stopped working. 2012 federal tax form 1040 However, your employer must provide or send it to you by January 31, 2014. 2012 federal tax form 1040 If you ask for the form, your employer must send it to you within 30 days after receiving your written request or within 30 days after your final wage payment, whichever is later. 2012 federal tax form 1040 If you have not received your Form W-2 by January 31, contact your employer or payer to request a copy. 2012 federal tax form 1040 If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. 2012 federal tax form 1040 The phone number for the IRS is listed in chapter 5. 2012 federal tax form 1040 You will be asked for the following information. 2012 federal tax form 1040 Your name, address, city and state, zip code, and social security number. 2012 federal tax form 1040 Your employer's name, address, city, state, zip code, and the employer's identification number (if known). 2012 federal tax form 1040 An estimate of the wages you earned, the federal income tax withheld, and the period you worked for that employer. 2012 federal tax form 1040 The estimate should be based on year-to-date information from your final pay stub or leave-and-earnings statement, if possible. 2012 federal tax form 1040 Form W-2 shows your total pay and other compensation and the income tax, social security tax, and Medicare tax that was withheld during the year. 2012 federal tax form 1040 Total the federal income tax withheld (shown in box 2 of all Forms W-2 received) and enter that amount on the appropriate line of your tax return. 2012 federal tax form 1040 In addition, Form W-2 is used to report any taxable sick pay you received and any income tax withheld from your sick pay. 2012 federal tax form 1040 Your sick pay may be combined with other wages in one Form W-2 or you may receive a separate Form W-2 for sick pay. 2012 federal tax form 1040 If you file a paper tax return, attach Copy B of Form W-2 to your return. 2012 federal tax form 1040 Form W-2G If you had gambling winnings in 2013, the payer may have withheld income tax. 2012 federal tax form 1040 If tax was withheld, the payer will give you a Form W-2G showing the amount you won and the amount of tax withheld. 2012 federal tax form 1040 Report the amounts you won on line 21 of Form 1040. 2012 federal tax form 1040 Take credit for the tax withheld on line 62 of Form 1040. 2012 federal tax form 1040 If you had gambling winnings, you must use Form 1040; you cannot use Form 1040A or Form 1040EZ. 2012 federal tax form 1040 Gambling losses can be deducted on Schedule A (Form 1040) as a miscellaneous itemized deduction. 2012 federal tax form 1040 However, you cannot deduct more than the gambling winnings you report on Form 1040. 2012 federal tax form 1040 File Form W-2G with your income tax return only if it shows any federal income tax withheld in box 2. 2012 federal tax form 1040 The 1099 Series Most forms in the 1099 series are not filed with your return. 2012 federal tax form 1040 In general, these forms should be furnished to you by January 31, 2014. 2012 federal tax form 1040 Unless instructed to file any of these forms with your return, keep them for your records. 2012 federal tax form 1040 There are several different forms in this series, including: Form 1099-B, Proceeds From Broker and Barter Exchange Transactions; Form 1099-C, Cancellation of Debt; Form 1099-DIV, Dividends and Distributions; Form 1099-G, Certain Government Payments; Form 1099-INT, Interest Income; Form 1099-K, Payment Card and Third-Party Network Transactions; Form 1099-MISC, Miscellaneous Income; Form 1099-OID, Original Issue Discount; Form 1099-PATR, Taxable Distributions Received From Cooperatives; Form 1099-Q, Payments From Qualified Education Programs (Under Sections 529 and 530); Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2012 federal tax form 1040 ; Form SSA-1099, Social Security Benefit Statement; and Form RRB-1099, Payments by the Railroad Retirement Board. 2012 federal tax form 1040 If you received the types of income reported on some forms in the 1099 series, you may not be able to use Form 1040A or Form 1040EZ. 2012 federal tax form 1040 See the instructions to these forms for details. 2012 federal tax form 1040 Reporting your withholding. 2012 federal tax form 1040   Report on your tax return all federal income tax withholding shown on your Form 1099, Form SSA-1099, and/or Form RRB-1099. 2012 federal tax form 1040 Include the amount withheld in the total on line 62 of Form 1040, line 36 of Form 1040A, or line 7 of Form 1040EZ. 2012 federal tax form 1040 Form 1099-R. 2012 federal tax form 1040   Attach Form 1099-R to your paper return if federal income tax withholding is shown in box 4. 2012 federal tax form 1040 Do not attach any other Form 1099. 2012 federal tax form 1040 Form Not Correct If you receive a form with incorrect information, you should ask the payer for a corrected form. 2012 federal tax form 1040 Call the telephone number or write to the address given for the payer on the form. 2012 federal tax form 1040 The corrected Form W-2G or Form 1099 you receive will have an “X” in the “CORRECTED” box at the top of the form. 2012 federal tax form 1040 A special form, Form W-2c, Corrected Wage and Tax Statement, is used to correct a Form W-2. 2012 federal tax form 1040 In certain situations, you will receive two forms in place of the original incorrect form. 2012 federal tax form 1040 This will happen when your taxpayer identification number is wrong or missing, your name and address are wrong, or you received the wrong type of form (for example, a Form 1099-DIV instead of a Form 1099-INT). 2012 federal tax form 1040 One new form you receive will be the same incorrect form or have the same incorrect information, but all money amounts will be zero. 2012 federal tax form 1040 This form will have an “X” in the “CORRECTED” box at the top of the form. 2012 federal tax form 1040 The second new form should have all the correct information, prepared as though it is the original (the “CORRECTED” box will not be checked). 2012 federal tax form 1040 Form Received After Filing If you file your return and you later receive a form for income that you did not include on your return, report the income and take credit for any income tax withheld by filing Form 1040X, Amended U. 2012 federal tax form 1040 S. 2012 federal tax form 1040 Individual Income Tax Return. 2012 federal tax form 1040 Separate Returns If you are married but file a separate return, you can take credit only for the tax withheld from your own income. 2012 federal tax form 1040 Do not include any amount withheld from your spouse's income. 2012 federal tax form 1040 However, different rules may apply if you live in a community property state. 2012 federal tax form 1040 Community property states. 2012 federal tax form 1040   The following are community property states. 2012 federal tax form 1040 Arizona. 2012 federal tax form 1040 California. 2012 federal tax form 1040 Idaho. 2012 federal tax form 1040 Louisiana. 2012 federal tax form 1040 Nevada. 2012 federal tax form 1040 New Mexico. 2012 federal tax form 1040 Texas. 2012 federal tax form 1040 Washington. 2012 federal tax form 1040 Wisconsin. 2012 federal tax form 1040 Generally, if you live in a community property state and file a separate return, you and your spouse each must report half of all community income in addition to your own separate income. 2012 federal tax form 1040 If you are required to report half of all community income, you are entitled to take credit for half of all taxes withheld on the community income. 2012 federal tax form 1040 If you were divorced during the year, each of you generally must report half the community income and can take credit for half the withholding on that community income for the period before the divorce. 2012 federal tax form 1040   For more information on these rules, and some exceptions, see Publication 555, Community Property. 2012 federal tax form 1040 Fiscal Years (FY) If you file your tax return on the basis of a fiscal year (a 12-month period ending on the last day of any month except December), you must follow special rules, described below, to determine your credit for federal income tax withholding. 2012 federal tax form 1040 Fiscal year withholding. 2012 federal tax form 1040    You can claim credit on your tax return only for the tax withheld during the calendar year (CY) ending within your fiscal year. 2012 federal tax form 1040 You cannot claim credit for any of the tax withheld during the calendar year beginning in your fiscal year. 2012 federal tax form 1040 You will be able to claim credit for that withholding on your return for your next fiscal year. 2012 federal tax form 1040   The Form W-2 or 1099 you receive for the calendar year that ends during your fiscal year will show the tax withheld and the income you received during that calendar year. 2012 federal tax form 1040   Although you take credit for all the withheld tax shown on the form, report only the part of the income shown on the form that you received during your fiscal year. 2012 federal tax form 1040 Add to that the income you received during the rest of your fiscal year. 2012 federal tax form 1040 Example. 2012 federal tax form 1040 Miles Hanson files his return for a fiscal year ending June 30, 2013. 2012 federal tax form 1040 In January 2013, he received a Form W-2 that showed that his wages for 2012 were $31,200 and that his income tax withheld was $3,380. 2012 federal tax form 1040 His records show that he had received $15,000 of the wages by June 30, 2012, and $16,200 from July 1 through December 31, 2012. 2012 federal tax form 1040 See Table 3-1 . 2012 federal tax form 1040 On his return for the fiscal year ending June 30, 2013, Miles will report the $16,200 he was paid in July through December of 2012, plus the $18,850 he was paid during the rest of the fiscal year, January 1, 2013, through June 30, 2013. 2012 federal tax form 1040 However, he takes credit for all $3,380 that was withheld during 2012. 2012 federal tax form 1040 On his return for the fiscal year ending June 30, 2012, he reported the $15,000 he was paid in January through June 2012, but took no credit for the tax withheld during that time. 2012 federal tax form 1040 On his return for the fiscal year ending June 30, 2014, he will take the credit for any tax withheld during 2013 but not for any tax withheld during 2014. 2012 federal tax form 1040 Table 3-1. 2012 federal tax form 1040 Example for Fiscal Year Ending June 30, 2013—Miles Hanson Date Form W-2 Miles' records Tax return for FY ending 6/30/20121 Tax return for FY ending 6/30/2013 Wages With- holding Wages With- holding Wages With- holding Wages With- holding CY 20122 $31,200 $3,380             1/1/2012 –  6/30/2012     $15,000 $1,600 $15,000       7/1/2012 –  12/31/2012     $16,200 $1,780     $16,200 $3,380 CY 2013 $37,700 $4,316 3             1/1/2013 –  6/30/2013     $18,850 $2,158     $18,850   7/1/2013 –  12/31/2013     $18,850 4 $2,158         1Miles' tax return for FY ending 6/30/2012 also included his wages for 7/1–12/31/2011 and the withholding shown on his 2011 Form W-2. 2012 federal tax form 1040  2Calendar year (January 1 – December 31). 2012 federal tax form 1040   3Withholding shown on 2013 Form W-2 ($4,316) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which calendar year 2013 ends. 2012 federal tax form 1040   4Wages for 7/1–12/31/2013 ($18,850) will be included in Miles' tax return for FY ending 6/30/2014, the fiscal year in which the wages were received. 2012 federal tax form 1040 Backup withholding. 2012 federal tax form 1040   If income tax has been withheld under the backup withholding rule, take credit for it on your tax return for the fiscal year in which you received the income. 2012 federal tax form 1040 Example. 2012 federal tax form 1040 Emily Smith's records show that she received income in November 2013 and February 2014 from which there was backup withholding ($100 and $50, respectively). 2012 federal tax form 1040 Emily takes credit for the entire $150 of backup withholding on her tax return for the fiscal year ending September 30, 2014. 2012 federal tax form 1040 Estimated Tax Take credit for all your estimated tax payments for 2013 on line 63 of Form 1040 or line 37 of Form 1040A. 2012 federal tax form 1040 Include any overpayment from 2012 that you had credited to your 2013 estimated tax. 2012 federal tax form 1040 You must use Form 1040 or Form 1040A if you paid estimated tax. 2012 federal tax form 1040 You cannot file Form 1040EZ. 2012 federal tax form 1040 If you were a beneficiary of an estate or trust, you should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. 2012 federal tax form 1040 , from the fiduciary. 2012 federal tax form 1040 If you have estimated taxes credited to you from the estate or trust (from Schedule K-1 (Form 1041)), you must report the estimated taxes on Schedule E (Form 1040). 2012 federal tax form 1040 On the dotted line next to the entry space for line 37 of Schedule E (Form 1040), enter “ES payment claimed” and the amount. 2012 federal tax form 1040 However, do not include this amount in the total on line 37. 2012 federal tax form 1040 Instead, enter the amount on Form 1040, line 63. 2012 federal tax form 1040 This estimated tax payment for 2013 is treated as being made by you on January 15, 2014. 2012 federal tax form 1040 Name changed. 2012 federal tax form 1040   If you changed your name, and you made estimated tax payments using your former name, attach a statement to the front of your paper tax return indicating: When you made the payments, The amount of each payment, Your name when you made the payments, and The social security number under which you made the payments. 2012 federal tax form 1040  The statement should cover payments you made jointly with your spouse as well as any you made separately. 2012 federal tax form 1040   Be sure to report the change to your local Social Security Administration office before filing your 2014 tax return. 2012 federal tax form 1040 This prevents delays in processing your return and issuing refunds. 2012 federal tax form 1040 It also safeguards your future social security benefits. 2012 federal tax form 1040 For more information, call the Social Security Administration at 1-800-772-1213. 2012 federal tax form 1040 Separate Returns If you and your spouse made separate estimated tax payments for 2013 and you file separate returns, you can take credit only for your own payments. 2012 federal tax form 1040 If you made joint estimated tax payments, you must decide how to divide the payments between your returns. 2012 federal tax form 1040 One of you can claim all of the estimated tax paid and the other none, or you can divide it in any other way you agree on. 2012 federal tax form 1040 If you cannot agree, you must divide the payments in proportion to each spouse's individual tax as shown on your separate returns for 2013. 2012 federal tax form 1040 Example. 2012 federal tax form 1040 James and Evelyn Brown made joint estimated tax payments for 2013 totaling $3,000. 2012 federal tax form 1040 They file separate 2013 Forms 1040. 2012 federal tax form 1040 James' tax is $4,000 and Evelyn's is $1,000. 2012 federal tax form 1040 If they do not agree on how to divide the $3,000, they must divide it proportionately between their returns. 2012 federal tax form 1040 Because James' tax ($4,000) is 80% of the total tax ($5,000), his share of the estimated tax is $2,400 (80% of $3,000). 2012 federal tax form 1040 The balance, $600 (20% of $3,000), is Evelyn's share. 2012 federal tax form 1040 Divorced Taxpayers If you made joint estimated tax payments for 2013 and you were divorced during the year, either you or your former spouse can claim all of the joint payments, or you each can claim part of them. 2012 federal tax form 1040 If you cannot agree on how to divide the payments, you must divide them in proportion to each spouse's individual tax as shown on your separate returns for 2013. 2012 federal tax form 1040 See Example earlier under Separate Returns. 2012 federal tax form 1040 If you claim any of the joint payments on your tax return, enter your former spouse's social security number (SSN) in the space provided at the top of page 1 of Form 1040 or Form 1040A. 2012 federal tax form 1040 If you divorced and remarried in 2013, enter your present spouse's SSN in that space. 2012 federal tax form 1040 Enter your former spouse's SSN, followed by “DIV,” under Payments to the left of Form 1040, line 63, or in the blank space to the left of Form 1040A, line 37. 2012 federal tax form 1040 Excess Social Security or Railroad Retirement Tax Withholding Most employers must withhold social security tax from your wages. 2012 federal tax form 1040 In some cases, however, the federal government and state and local governments do not have to withhold social security tax from their employees' wages. 2012 federal tax form 1040 If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. 2012 federal tax form 1040 Two or more employers. 2012 federal tax form 1040   If you worked for two or more employers in 2013, too much social security tax or tier 1 RRTA tax may have been withheld from your pay. 2012 federal tax form 1040 You may be able to claim the excess as a credit against your income tax when you file your return. 2012 federal tax form 1040 Table 3-2 shows the maximum amount that should have been withheld for any of these taxes for 2013. 2012 federal tax form 1040 Figure the excess withholding on the appropriate worksheet. 2012 federal tax form 1040    Table 3-2. 2012 federal tax form 1040 Maximum Social Security and RRTA Withholding for 2013 Type of tax Maximum wages subject to tax Tax rate Maximum tax to be withheld Social security $113,700 6. 2012 federal tax form 1040 2% $7,049. 2012 federal tax form 1040 40 Tier 1 RRTA $113,700 6. 2012 federal tax form 1040 2% $7,049. 2012 federal tax form 1040 40 Tier 2 RRTA $84,300 4. 2012 federal tax form 1040 4% $3,709. 2012 federal tax form 1040 20 Joint returns. 2012 federal tax form 1040   If you are filing a joint return, you and your spouse must figure any excess social security or tier 1 RRTA separately. 2012 federal tax form 1040 Note. 2012 federal tax form 1040 All wages are subject to Medicare tax withholding. 2012 federal tax form 1040 Employer's error. 2012 federal tax form 1040   If you had only one employer and he or she withheld too much social security, Medicare, or tier 1 RRTA tax, ask the employer to refund the excess amount to you. 2012 federal tax form 1040 If the employer refuses to refund the overcollection, ask for a statement indicating the amount of the overcollection to support your claim. 2012 federal tax form 1040 File a claim for refund using Form 843, Claim for Refund and Request for Abatement. 2012 federal tax form 1040 Worksheet for Nonrailroad Employees If you did not work for a railroad during 2013, figure the excess social security withholding on Worksheet 3-1. 2012 federal tax form 1040 Note. 2012 federal tax form 1040 If you worked for both a railroad employer and a nonrailroad employer, use Worksheet 3-2, to figure excess social security and tier 1 RRTA tax. 2012 federal tax form 1040 Where to claim credit for excess social security withholding. 2012 federal tax form 1040   If you file Form 1040, enter the excess on line 69. 2012 federal tax form 1040   If you file Form 1040A, include the excess in the total on line 41. 2012 federal tax form 1040 Write “Excess SST” and show the amount of the credit in the space to the left of the line. 2012 federal tax form 1040   You cannot claim excess social security tax withholding on Form 1040EZ. 2012 federal tax form 1040 Worksheets for Railroad Employees If you worked for a railroad during 2013, figure your excess withholding on Worksheet 3-2 and 3-3, as appropriate. 2012 federal tax form 1040 Where to claim credit for excess tier 1 RRTA withholding. 2012 federal tax form 1040   If you file Form 1040, enter the excess on line 69. 2012 federal tax form 1040   If you file Form 1040A, include the excess in the total on line 41. 2012 federal tax form 1040 Write “Excess SST” and show the amount of the credit in the space to the left of the line. 2012 federal tax form 1040   You cannot claim excess tier 1 RRTA withholding on Form 1040EZ. 2012 federal tax form 1040 How to claim refund of excess tier 2 RRTA. 2012 federal tax form 1040   To claim a refund of tier 2 tax, use Form 843. 2012 federal tax form 1040 Be sure to attach a copy of all of your Forms W-2. 2012 federal tax form 1040   See Worksheet 3-3 and the Instructions for Form 843, for more details. 2012 federal tax form 1040 Worksheet 3-1. 2012 federal tax form 1040 Excess Social Security—Nonrailroad Employees 1. 2012 federal tax form 1040 Add all social security tax withheld (but not more than  $7,049. 2012 federal tax form 1040 40 for each employer). 2012 federal tax form 1040 This tax should be shown  in box 4 of your Forms W-2. 2012 federal tax form 1040 Enter the total here 1. 2012 federal tax form 1040   2. 2012 federal tax form 1040 Enter any uncollected social security tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2012 federal tax form 1040   3. 2012 federal tax form 1040 Add lines 1 and 2. 2012 federal tax form 1040 If $7,049. 2012 federal tax form 1040 40 or less, stop here. 2012 federal tax form 1040 You cannot claim the credit 3. 2012 federal tax form 1040   4. 2012 federal tax form 1040 Social security limit 4. 2012 federal tax form 1040 $7,049. 2012 federal tax form 1040 40 5. 2012 federal tax form 1040 Excess. 2012 federal tax form 1040 Subtract line 4 from line 3 5. 2012 federal tax form 1040   Worksheet 3-2. 2012 federal tax form 1040 Excess Social Security and Tier 1 RRTA—Railroad Employees 1. 2012 federal tax form 1040 Add all social security and tier 1 RRTA tax withheld (but not more than $7,049. 2012 federal tax form 1040 40 for each employer). 2012 federal tax form 1040 Social security tax should be shown in box 4 and tier 1 RRTA should be shown  in box 14 of your Forms W-2. 2012 federal tax form 1040 Enter the total here 1. 2012 federal tax form 1040   2. 2012 federal tax form 1040 Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2012 federal tax form 1040   3. 2012 federal tax form 1040 Add lines 1 and 2. 2012 federal tax form 1040 If $7,049. 2012 federal tax form 1040 40 or less, stop here. 2012 federal tax form 1040 You cannot claim the credit 3. 2012 federal tax form 1040   4. 2012 federal tax form 1040 Social security and tier 1 RRTA tax limit 4. 2012 federal tax form 1040 $7,049. 2012 federal tax form 1040 40 5. 2012 federal tax form 1040 Excess. 2012 federal tax form 1040 Subtract line 4 from line 3 5. 2012 federal tax form 1040   Worksheet 3-3. 2012 federal tax form 1040 Excess Tier 2 RRTA—Railroad Employees 1. 2012 federal tax form 1040 Add all tier 2 RRTA tax withheld (but not more than $3,709. 2012 federal tax form 1040 20 for each employer). 2012 federal tax form 1040 Box 14 of your Forms W-2 should show tier 2 RRTA tax. 2012 federal tax form 1040 Enter the total here 1. 2012 federal tax form 1040   2. 2012 federal tax form 1040 Enter any uncollected tier 2 RRTA tax on tips or group-term life insurance on Form 1040, line 60, identified by “UT” 2. 2012 federal tax form 1040   3. 2012 federal tax form 1040 Add lines 1 and 2. 2012 federal tax form 1040 If $3,709. 2012 federal tax form 1040 20 or less, stop here. 2012 federal tax form 1040 You cannot claim the credit. 2012 federal tax form 1040 3. 2012 federal tax form 1040   4. 2012 federal tax form 1040 Tier 2 RRTA tax limit 4. 2012 federal tax form 1040 $3,709. 2012 federal tax form 1040 20 5. 2012 federal tax form 1040 Excess. 2012 federal tax form 1040 Subtract line 4 from line 3. 2012 federal tax form 1040 5. 2012 federal tax form 1040   Prev  Up  Next   Home   More Online Publications
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The 2012 Federal Tax Form 1040

2012 federal tax form 1040 Index A Absence, temporary, Temporary absences. 2012 federal tax form 1040 Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. 2012 federal tax form 1040 , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. 2012 federal tax form 1040 No exemption for spouse, Alimony paid. 2012 federal tax form 1040 Annual exclusion, gift tax, Annual exclusion. 2012 federal tax form 1040 Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. 2012 federal tax form 1040 Considered unmarried, Unmarried persons. 2012 federal tax form 1040 Archer MSA, Archer medical savings account (MSA). 2012 federal tax form 1040 Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. 2012 federal tax form 1040 Benefits paid under QDROs, Benefits paid to a child or other dependent. 2012 federal tax form 1040 , Benefits paid to a spouse or former spouse. 2012 federal tax form 1040 Birth of dependent, Death or birth. 2012 federal tax form 1040 C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. 2012 federal tax form 1040 Child support Alimony, difference from, Child support. 2012 federal tax form 1040 Clearly associated with contingency, Clearly associated with a contingency. 2012 federal tax form 1040 Contingency relating to child, Contingency relating to your child. 2012 federal tax form 1040 Payment specifically designated as, Specifically designated as child support. 2012 federal tax form 1040 Child support under pre-1985 agreement, Child support under pre-1985 agreement. 2012 federal tax form 1040 Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. 2012 federal tax form 1040 Claiming parent, when child is head of household, Special rule for parent. 2012 federal tax form 1040 Custody of, Custodial parent and noncustodial parent. 2012 federal tax form 1040 Death of child Head of household, qualifying person to file as, Death or birth. 2012 federal tax form 1040 Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. 2012 federal tax form 1040 States, Community property states. 2012 federal tax form 1040 Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. 2012 federal tax form 1040 Nondeductible expenses, Nondeductible expenses. 2012 federal tax form 1040 Custody of child, Custodial parent and noncustodial parent. 2012 federal tax form 1040 D Death of dependent, Death or birth. 2012 federal tax form 1040 Death of recipient spouse. 2012 federal tax form 1040 , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. 2012 federal tax form 1040 Deductions Alimony paid, Deducting alimony paid. 2012 federal tax form 1040 Alimony recapture, Deducting the recapture. 2012 federal tax form 1040 Limits on IRAs, IRA contribution and deduction limits. 2012 federal tax form 1040 Marital, Marital deduction. 2012 federal tax form 1040 Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. 2012 federal tax form 1040 Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. 2012 federal tax form 1040 Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. 2012 federal tax form 1040 Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. 2012 federal tax form 1040 Invalid, Invalid decree. 2012 federal tax form 1040 Unmarried persons, Unmarried persons. 2012 federal tax form 1040 Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. 2012 federal tax form 1040 Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. 2012 federal tax form 1040 Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. 2012 federal tax form 1040 Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. 2012 federal tax form 1040 Filing status, Filing Status, More information. 2012 federal tax form 1040 Head of household, Requirements. 2012 federal tax form 1040 Form 1040 Deducting alimony paid, Deducting alimony paid. 2012 federal tax form 1040 Reporting alimony received, Reporting alimony received. 2012 federal tax form 1040 Form 1040X Annulment, decree of, Unmarried persons. 2012 federal tax form 1040 Form 8332 Release of exemption to noncustodial parent, Written declaration. 2012 federal tax form 1040 Form 8379 Injured spouse, Injured spouse. 2012 federal tax form 1040 Form 8857 Innocent spouse relief, Relief from joint liability. 2012 federal tax form 1040 Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. 2012 federal tax form 1040 Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. 2012 federal tax form 1040 , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). 2012 federal tax form 1040 Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. 2012 federal tax form 1040 Expenses for, as alimony (Table 4), Table 4. 2012 federal tax form 1040 Expenses for a Jointly-Owned Home Sale of, Sale of home. 2012 federal tax form 1040 HSAs (Health savings accounts), Health savings account (HSA). 2012 federal tax form 1040 I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. 2012 federal tax form 1040 Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. 2012 federal tax form 1040 Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. 2012 federal tax form 1040 Innocent spouse relief, Relief from joint liability. 2012 federal tax form 1040 Insurance premiums, Life insurance premiums. 2012 federal tax form 1040 Invalid decree, Invalid decree. 2012 federal tax form 1040 IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. 2012 federal tax form 1040 Itemized deductions on separate returns, Itemized deductions. 2012 federal tax form 1040 ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. 2012 federal tax form 1040 Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. 2012 federal tax form 1040 Change to separate return, Separate returns after joint return. 2012 federal tax form 1040 Divorced taxpayers, Divorced taxpayers. 2012 federal tax form 1040 Exemption for spouse, Joint return. 2012 federal tax form 1040 Joint and individual liability, Joint and individual liability. 2012 federal tax form 1040 Relief from joint liability, Relief from joint liability. 2012 federal tax form 1040 Signing, Signing a joint return. 2012 federal tax form 1040 Jointly-owned home Alimony payments for, Payments for jointly-owned home. 2012 federal tax form 1040 Expenses for, as alimony (Table 4), Table 4. 2012 federal tax form 1040 Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. 2012 federal tax form 1040 K Kidnapped child Head of household status and, Kidnapped child. 2012 federal tax form 1040 L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. 2012 federal tax form 1040 M Marital community, ending, Ending the Marital Community Marital status, Marital status. 2012 federal tax form 1040 Married persons, Married persons. 2012 federal tax form 1040 Medical savings accounts (MSAs), Archer medical savings account (MSA). 2012 federal tax form 1040 Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. 2012 federal tax form 1040 MSAs (Medical savings accounts), Archer medical savings account (MSA). 2012 federal tax form 1040 N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. 2012 federal tax form 1040 Nonresident aliens Joint returns, Nonresident alien. 2012 federal tax form 1040 Withholding, Withholding on nonresident aliens. 2012 federal tax form 1040 P Parent Head of household, claim for, Special rule for parent. 2012 federal tax form 1040 Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. 2012 federal tax form 1040 Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. 2012 federal tax form 1040 , Benefits paid to a spouse or former spouse. 2012 federal tax form 1040 Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. 2012 federal tax form 1040 Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. 2012 federal tax form 1040 Table 2, Table 2. 2012 federal tax form 1040 Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. 2012 federal tax form 1040 Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. 2012 federal tax form 1040 Spouse's debts, applied to, Tax refund applied to spouse's debts. 2012 federal tax form 1040 Release of exemption to noncustodial parent, Written declaration. 2012 federal tax form 1040 Revocation, Revocation of release of claim to an exemption. 2012 federal tax form 1040 Relief from joint liability, Reminders, Relief from joint liability. 2012 federal tax form 1040 Relief from separate return liability Community income, Relief from liability arising from community property law. 2012 federal tax form 1040 Reporting requirements Alimony received, Reporting alimony received. 2012 federal tax form 1040 Returns Amended return required, Unmarried persons. 2012 federal tax form 1040 Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. 2012 federal tax form 1040 S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. 2012 federal tax form 1040 Separate maintenance decrees, Unmarried persons. 2012 federal tax form 1040 , Divorce or separation instrument. 2012 federal tax form 1040 , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. 2012 federal tax form 1040 Community or separate income, Community or separate income. 2012 federal tax form 1040 Exemption for spouse, Separate return. 2012 federal tax form 1040 Itemized deductions, Itemized deductions. 2012 federal tax form 1040 Relief from liability, Relief from liability arising from community property law. 2012 federal tax form 1040 Separate liability, Separate liability. 2012 federal tax form 1040 Tax consequences, Separate returns may give you a higher tax. 2012 federal tax form 1040 Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. 2012 federal tax form 1040 Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. 2012 federal tax form 1040 Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. 2012 federal tax form 1040 Spouse Defined for purposes of alimony, Spouse or former spouse. 2012 federal tax form 1040 Refund applied to debts, Tax refund applied to spouse's debts. 2012 federal tax form 1040 Statute of limitations Amended return, Unmarried persons. 2012 federal tax form 1040 Injured spouse allocation, Injured spouse. 2012 federal tax form 1040 T Tables and figures Exemption for dependents (Table 3), Table 3. 2012 federal tax form 1040 Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. 2012 federal tax form 1040 Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. 2012 federal tax form 1040 Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. 2012 federal tax form 1040 Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. 2012 federal tax form 1040 Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. 2012 federal tax form 1040 Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. 2012 federal tax form 1040 Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. 2012 federal tax form 1040 , Payments to a third party. 2012 federal tax form 1040 Property settlements, transfers to, Transfers to third parties. 2012 federal tax form 1040 Tiebreaker rules, Tiebreaker rules. 2012 federal tax form 1040 TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. 2012 federal tax form 1040 Unmarried persons, Unmarried persons. 2012 federal tax form 1040 W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. 2012 federal tax form 1040 Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. 2012 federal tax form 1040 Prev  Up     Home   More Online Publications