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2012 Income Taxes

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2012 Income Taxes

2012 income taxes Index A Acquisition indebtedness, Average acquisition indebtedness. 2012 income taxes Annuity obligations, Annuity obligation. 2012 income taxes By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. 2012 income taxes Change in property use, Change in use of property. 2012 income taxes Continued debt, Continued debt. 2012 income taxes Debt modifying existing, Modifying existing debt. 2012 income taxes Federal financing, Certain federal financing. 2012 income taxes For performing exempt purpose, Debt incurred in performing exempt purpose. 2012 income taxes Obligation to return collateral, Securities loans. 2012 income taxes Property subject to mortgage or lien, Property acquired subject to mortgage or lien. 2012 income taxes Real property, Real property debts of qualified organizations. 2012 income taxes Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. 2012 income taxes Contributions deduction, Charitable contributions deduction. 2012 income taxes Convention or trade show activity, Convention or trade show activity. 2012 income taxes D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. 2012 income taxes Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. 2012 income taxes Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. 2012 income taxes Sponsorship, Qualified sponsorship activities. 2012 income taxes Exempt function income, Exempt function income. 2012 income taxes Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. 2012 income taxes F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. 2012 income taxes L Limits, Limits. 2012 income taxes M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. 2012 income taxes P Publications (see Tax help) R Rents, Rents. 2012 income taxes Return, Returns and Filing Requirements Royalties, Royalties. 2012 income taxes S Specific deduction, Specific deduction. 2012 income taxes T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. 2012 income taxes Colleges and universities, Colleges and universities. 2012 income taxes Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. 2012 income taxes Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. 2012 income taxes U. 2012 income taxes S. 2012 income taxes instrumentalities, U. 2012 income taxes S. 2012 income taxes instrumentalities. 2012 income taxes Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. 2012 income taxes Title-holding corporations, Title-holding corporations. 2012 income taxes TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. 2012 income taxes Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. 2012 income taxes Income from lending securities, Income from lending securities. 2012 income taxes Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. 2012 income taxes S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. 2012 income taxes Average acquisition indebtedness, Average acquisition indebtedness. 2012 income taxes Average adjusted basis, Average adjusted basis. 2012 income taxes Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. 2012 income taxes Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. 2012 income taxes Indeterminate property price, Indeterminate price. 2012 income taxes Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. 2012 income taxes Book publishing, Book publishing. 2012 income taxes Broadcasting rights, Broadcasting rights. 2012 income taxes Business league's parking and bus services, Business league's parking and bus services. 2012 income taxes Convenience of members, Convenience of members. 2012 income taxes Convention or trade show, Convention or trade show activity. 2012 income taxes Directory of members, Directory of members. 2012 income taxes Distribution of low cost articles, Distribution of low cost articles. 2012 income taxes Dual use facilities, etc. 2012 income taxes , Dual use of assets or facilities. 2012 income taxes Employees association sales, Employee association sales. 2012 income taxes Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. 2012 income taxes Gambling activities other than bingo, Gambling activities other than bingo. 2012 income taxes Halfway house, Halfway house workshop. 2012 income taxes Health club program, Health club program. 2012 income taxes Hearing aid sales, Sales of hearing aids. 2012 income taxes Hospital facilities, Hospital facilities. 2012 income taxes Hospital services, Hospital services. 2012 income taxes Insurance programs, Insurance programs. 2012 income taxes Magazine publishing, Magazine publishing. 2012 income taxes Member lists rentals, etc. 2012 income taxes , Exchange or rental of member lists. 2012 income taxes Membership list sales, Membership list sales. 2012 income taxes Miniature golf course, Miniature golf course. 2012 income taxes Museum eating facilities, Museum eating facilities. 2012 income taxes Museum greeting card sales, Museum greeting card sales. 2012 income taxes Pet boarding and grooming services, Pet boarding and grooming services. 2012 income taxes Pole rentals, Pole rentals. 2012 income taxes Public entertainment activity, Public entertainment activity. 2012 income taxes Publishing legal notices, Publishing legal notices. 2012 income taxes Regularly conducted, Regularly conducted. 2012 income taxes Sales commissions, Sales commissions. 2012 income taxes Sales of advertising space, Sales of advertising space. 2012 income taxes School facilities, School facilities. 2012 income taxes School handicraft shop, School handicraft shop. 2012 income taxes Selling donated merchandise, Selling donated merchandise. 2012 income taxes Selling endorsements, Selling endorsements. 2012 income taxes Sponsoring entertainment events, Sponsoring entertainment events. 2012 income taxes Substantially related, Not substantially related. 2012 income taxes Trade or business defined, Trade or business. 2012 income taxes Travel tour programs, Travel tour programs. 2012 income taxes Volunteer workforce, Volunteer workforce. 2012 income taxes Yearbook advertising, Yearbook advertising. 2012 income taxes Youth residence, Youth residence. 2012 income taxes Unstated trade or business Bingo games, Bingo games. 2012 income taxes V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. 2012 income taxes Prev  Up     Home   More Online Publications
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Fix-It Guides - Common Problems, Real Solutions

Tips on how to find, fix, and avoid common mistakes in retirement plans.

Each guide provides:

  • an overview of the rules for each plan type,
  • an overview of the Employee Plans Compliance Resolution System,
  • the most frequent errors we find in each plan type and
  • tips on how to find, fix and avoid these mistakes.

The format of each guide enables users to navigate, select and print only the mistakes that are of interest to them.

Additional Resource:

Page Last Reviewed or Updated: 17-Oct-2013

The 2012 Income Taxes

2012 income taxes Publication 939 - Introductory Material Table of Contents What's New Future developments. 2012 income taxes IntroductionSimplified Method. 2012 income taxes Ordering forms and publications. 2012 income taxes Tax questions. 2012 income taxes Useful Items - You may want to see: What's New Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). 2012 income taxes For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. 2012 income taxes Future developments. 2012 income taxes For the latest information about developments related to Publication 939, such as legislation enacted after it was published, go to www. 2012 income taxes IRS. 2012 income taxes gov/pub939. 2012 income taxes Introduction This publication gives you the information you need to determine the tax treatment of your pension and annuity income under the General Rule. 2012 income taxes Generally, each of your monthly annuity payments is made up of two parts: the tax-free part that is a return of your net cost, and the taxable balance. 2012 income taxes What is the General Rule. 2012 income taxes   The General Rule is one of the two methods used to figure the tax-free part of each annuity payment based on the ratio of your investment in the contract to the total expected return. 2012 income taxes The other method is the Simplified Method, which is discussed in Publication 575, Pension and Annuity Income. 2012 income taxes Who must use the General Rule. 2012 income taxes   Use this publication if you receive pension or annuity payments from: A nonqualified plan (for example, a private annuity, a purchased commercial annuity, or a nonqualified employee plan), A qualified plan if: Your annuity starting date is before November 19, 1996 (and after July 1, 1986), and you do not qualify to use, or did not choose to use, the Simplified Method, or Your annuity starting date is after November 18, 1996, and as of that date you are age 75 or over and the annuity payments are guaranteed for at least 5 years. 2012 income taxes If your annuity starting date was between July 1, 1986 and November 19, 1996, you were able to elect to use the Simplified Method or the General Rule. 2012 income taxes This choice is irrevocable and applied to all later annuity payments. 2012 income taxes The following are qualified plans. 2012 income taxes A qualified employee plan. 2012 income taxes A qualified employee annuity. 2012 income taxes A tax-sheltered annuity (TSA) plan or contract. 2012 income taxes Simplified Method. 2012 income taxes   If you receive pension or annuity payments from a qualified plan and you are not required to use the General Rule, you must use the Simplified Method to determine the tax-free part of each annuity payment. 2012 income taxes This method is described in Publication 575, Pension and Annuity Income. 2012 income taxes   Also, if, at the time the annuity payments began, you were at least age 75 and were entitled to annuity payments from a qualified plan with fewer than 5 years of guaranteed payments, you must use the Simplified Method. 2012 income taxes Beginning in 2013, distributions from an annuity under a nonqualified plan are considered net investment income for the purpose of figuring the net investment income tax (NIIT). 2012 income taxes For more information, see the instructions for Form 8960, Net Investment Income Tax – Individuals, Estates and Trusts. 2012 income taxes Topics not covered in this publication. 2012 income taxes   Certain topics related to pensions and annuities are not covered in this publication. 2012 income taxes They include: Simplified Method. 2012 income taxes This method is covered in Publication 575. 2012 income taxes That publication also covers nonperiodic payments (amounts not received as an annuity) from a qualified pension or annuity plan, rollovers, special averaging and capital gain treatment of lump-sum distributions, and special additional taxes on early distributions, excess distributions, and excess accumulations (not making required minimum distributions). 2012 income taxes Individual retirement arrangements (IRAs). 2012 income taxes Information on the tax treatment of amounts you receive from an IRA is included in Publication 590, Individual Retirement Arrangements (IRAs). 2012 income taxes Life insurance payments. 2012 income taxes If you receive life insurance payments because of the death of the insured person, get Publication 525, Taxable and Nontaxable Income, for information on the tax treatment of the proceeds. 2012 income taxes Help from IRS. 2012 income taxes   If, after reading this publication, you need help to figure the taxable part of your pension or annuity, the IRS can do it for you for a fee. 2012 income taxes For information on this service, see Requesting a Ruling on Taxation of Annuity , later. 2012 income taxes Comments and suggestions. 2012 income taxes   We welcome your comments about this publication and your suggestions for future editions. 2012 income taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 income taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 income taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 income taxes   You can send your comments from www. 2012 income taxes irs. 2012 income taxes gov/formspubs/. 2012 income taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2012 income taxes   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 income taxes Ordering forms and publications. 2012 income taxes   Visit www. 2012 income taxes irs. 2012 income taxes 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 income taxes Internal Revenue Service 1201 N. 2012 income taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 income taxes   If you have a tax question, check the information available on IRS. 2012 income taxes gov or call 1-800-829-1040. 2012 income taxes We cannot answer tax questions sent to either of the above addresses. 2012 income taxes Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. 2012 income taxes S. 2012 income taxes Civil Service Retirement Benefits 910 Guide To Free Tax Services Form (and Instructions) 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2012 income taxes See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 2012 income taxes Prev  Up  Next   Home   More Online Publications