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2012 free taxes Publication 557 - Additional Material Table of Contents Appendix. 2012 free taxes Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. 2012 free taxes Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. 2012 free taxes 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. 2012 free taxes No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. 2012 free taxes 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. 2012 free taxes Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. 2012 free taxes 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. 2012 free taxes , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. 2012 free taxes Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. 2012 free taxes Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. 2012 free taxes    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. 2012 free taxes Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). 2012 free taxes    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. 2012 free taxes    4Deductible as a business expense to the extent allowed by section 192. 2012 free taxes    5Deductible as a business expense to the extent allowed by section 194A. 2012 free taxes 6Application is by letter to the address shown on Form 8718. 2012 free taxes A copy of the organizing document should be attached and the letter should be signed by an officer. 2012 free taxes    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. 2012 free taxes    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). 2012 free taxes    9Although the organization files a partnership return, all distributions are deemed dividends. 2012 free taxes The members are not entitled to pass through treatment of the organization's income or expenses. 2012 free taxes    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). 2012 free taxes    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). 2012 free taxes    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). 2012 free taxes Use Form 1024 if applying for recognition under section 501(c)(4). 2012 free taxes    13See section 501(c)(29) for details. 2012 free taxes    14See Revenue Procedure 2012-11, sec. 2012 free taxes 4. 2012 free taxes 01, 2012-7 I. 2012 free taxes R. 2012 free taxes B. 2012 free taxes 368, for details. 2012 free taxes Appendix. 2012 free taxes Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. 2012 free taxes You should bear in mind that requirements for these instruments may vary under applicable state law. 2012 free taxes See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. 2012 free taxes DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . 2012 free taxes Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. 2012 free taxes Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2012 free taxes Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. 2012 free taxes No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. 2012 free taxes Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2012 free taxes   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. 2012 free taxes ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. 2012 free taxes Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. 2012 free taxes   In witness whereof, we have hereunto subscribed our names this day of , 20. 2012 free taxes Appendix. 2012 free taxes Sample Articles of Organization, continued Draft B The Charitable Trust. 2012 free taxes Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. 2012 free taxes ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2012 free taxes Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. 2012 free taxes The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. 2012 free taxes Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. 2012 free taxes No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. 2012 free taxes No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. 2012 free taxes b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. 2012 free taxes On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. 2012 free taxes The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. 2012 free taxes Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. 2012 free taxes The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. 2012 free taxes c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. 2012 free taxes It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2012 free taxes d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. 2012 free taxes Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 2012 free taxes An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. 2012 free taxes All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. 2012 free taxes Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. 2012 free taxes The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. 2012 free taxes Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. 2012 free taxes Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. 2012 free taxes  None of the trustees shall be required to furnish any bond or surety. 2012 free taxes None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. 2012 free taxes  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. 2012 free taxes A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. 2012 free taxes  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. 2012 free taxes Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. 2012 free taxes a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. 2012 free taxes No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. 2012 free taxes b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. 2012 free taxes c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. 2012 free taxes d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. 2012 free taxes e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. 2012 free taxes f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. 2012 free taxes Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. 2012 free taxes Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. 2012 free taxes Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. 2012 free taxes Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. 2012 free taxes No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. 2012 free taxes No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. 2012 free taxes Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . 2012 free taxes Trustee Trustee Prev  Up  Next   Home   More Online Publications
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The 2012 Free Taxes

2012 free taxes Index A Adjusted basis defined, Adjusted basis defined. 2012 free taxes Administrative or management activities, Administrative or management activities. 2012 free taxes Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. 2012 free taxes Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. 2012 free taxes Casualty losses, Casualty losses. 2012 free taxes Child and Adult Care Food Program reimbursements, Meals. 2012 free taxes Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. 2012 free taxes (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. 2012 free taxes Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. 2012 free taxes Family daycare provider, Standard meal and snack rates. 2012 free taxes Meals, Meals. 2012 free taxes , Standard meal and snack rates. 2012 free taxes Regular use, Daycare Facility Standard meal and snack rates, Meals. 2012 free taxes , Standard meal and snack rates. 2012 free taxes Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. 2012 free taxes Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. 2012 free taxes Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. 2012 free taxes Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. 2012 free taxes Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. 2012 free taxes Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. 2012 free taxes Fair market value, Fair market value defined. 2012 free taxes Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. 2012 free taxes Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. 2012 free taxes Percentage table for 39-year nonresidential real property, Depreciation table. 2012 free taxes Permanent improvements, Permanent improvements. 2012 free taxes , Depreciating permanent improvements. 2012 free taxes Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. 2012 free taxes Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. 2012 free taxes Employees Adequately accounting to employer, Adequately accounting to employer. 2012 free taxes Casualty losses, Casualty losses. 2012 free taxes Mortgage interest, Deductible mortgage interest. 2012 free taxes Other expenses, Other expenses. 2012 free taxes Real estate taxes, Real estate taxes. 2012 free taxes Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. 2012 free taxes Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. 2012 free taxes Mortgage interest, Deductible mortgage interest. 2012 free taxes , Qualified mortgage insurance premiums. 2012 free taxes Real estate taxes, Real estate taxes. 2012 free taxes Related to tax-exempt income, Expenses related to tax-exempt income. 2012 free taxes Rent, Rent. 2012 free taxes Repairs, Repairs. 2012 free taxes Security system, Security system. 2012 free taxes Telephone, Telephone. 2012 free taxes Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. 2012 free taxes Where to deduct, Where To Deduct F Fair market value, Fair market value defined. 2012 free taxes Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. 2012 free taxes Standard meal and snack rates, Standard meal and snack rates. 2012 free taxes Standard meal and snack rates (Table 3), Standard meal and snack rates. 2012 free taxes Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. 2012 free taxes 1040, Schedule F, Casualty losses. 2012 free taxes 2106, Employees 4562, Reporting and recordkeeping requirements. 2012 free taxes 4684, Casualty losses. 2012 free taxes 8829, Actual Expenses, Casualty losses. 2012 free taxes , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. 2012 free taxes Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. 2012 free taxes Inventory, storage of, Storage of inventory or product samples. 2012 free taxes L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. 2012 free taxes Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. 2012 free taxes Years following the year placed in service, Years following the year placed in service. 2012 free taxes M MACRS percentage table 39-year nonresidential real property, Depreciation table. 2012 free taxes Meals, Meals. 2012 free taxes Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. 2012 free taxes More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. 2012 free taxes Mortgage interest, Deductible mortgage interest. 2012 free taxes , Qualified mortgage insurance premiums. 2012 free taxes P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. 2012 free taxes Permanent improvements, Permanent improvements. 2012 free taxes , Depreciating permanent improvements. 2012 free taxes Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. 2012 free taxes Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. 2012 free taxes Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. 2012 free taxes Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. 2012 free taxes Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. 2012 free taxes Regular use, Regular Use Reminders, Reminders Rent, Rent. 2012 free taxes Repairs, Repairs. 2012 free taxes Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. 2012 free taxes S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. 2012 free taxes Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. 2012 free taxes Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. 2012 free taxes Allowable area, Allowable area. 2012 free taxes Business expenses not related to use of the home, Business expenses not related to use of the home. 2012 free taxes Electing the simplified method, Electing the Simplified Method More than one home, More than one home. 2012 free taxes More than one qualified business use, More than one qualified business use. 2012 free taxes Shared use, Shared use. 2012 free taxes Expenses deductible without regard to business use, Expenses deductible without regard to business use. 2012 free taxes No carryover of unallowed expenses, No deduction of carryover of actual expenses. 2012 free taxes Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. 2012 free taxes Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. 2012 free taxes Storage of inventory, Storage of inventory or product samples. 2012 free taxes T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. 2012 free taxes Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. 2012 free taxes Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. 2012 free taxes Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. 2012 free taxes W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications