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2012 Tax Amendment Form

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2012 Tax Amendment Form

2012 tax amendment form 6. 2012 tax amendment form   Insurance Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Deductible PremiumsSelf-Employed Health Insurance Deduction Nondeductible Premiums Capitalized Premiums When To Deduct Premiums What's New Retiree drug subsidy. 2012 tax amendment form  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). 2012 tax amendment form For more information, see the retiree drug subsidy frequently asked questions on IRS. 2012 tax amendment form gov. 2012 tax amendment form Introduction You generally can deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. 2012 tax amendment form However, you may have to capitalize certain insurance costs under the uniform capitalization rules. 2012 tax amendment form For more information, see Capitalized Premiums , later. 2012 tax amendment form Topics - This chapter discusses: Deductible premiums Nondeductible premiums Capitalized premiums When to deduct premiums Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 538 Accounting Periods and Methods 547 Casualties, Disasters, and Thefts Form (and Instructions) 1040 U. 2012 tax amendment form S. 2012 tax amendment form Individual Income Tax Return See chapter 12 for information about getting publications and forms. 2012 tax amendment form Deductible Premiums You generally can deduct premiums you pay for the following kinds of insurance related to your trade or business. 2012 tax amendment form Insurance that covers fire, storm, theft, accident, or similar losses. 2012 tax amendment form Credit insurance that covers losses from business bad debts. 2012 tax amendment form Group hospitalization and medical insurance for employees, including long-term care insurance. 2012 tax amendment form If a partnership pays accident and health insurance premiums for its partners, it generally can deduct them as guaranteed payments to partners. 2012 tax amendment form If an S corporation pays accident and health insurance premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages subject to federal income tax withholding. 2012 tax amendment form See Publication 15-B. 2012 tax amendment form Liability insurance. 2012 tax amendment form Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. 2012 tax amendment form Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. 2012 tax amendment form If a partnership pays workers' compensation premiums for its partners, it generally can deduct them as guaranteed payments to partners. 2012 tax amendment form If an S corporation pays workers' compensation premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages. 2012 tax amendment form Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. 2012 tax amendment form Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. 2012 tax amendment form Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. 2012 tax amendment form If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. 2012 tax amendment form If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. 2012 tax amendment form Life insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. 2012 tax amendment form Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. 2012 tax amendment form Self-Employed Health Insurance Deduction You may be able to deduct premiums paid for medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents. 2012 tax amendment form The insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. 2012 tax amendment form A child includes your son, daughter, stepchild, adopted child, or foster child. 2012 tax amendment form A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 2012 tax amendment form One of the following statements must be true. 2012 tax amendment form You were self-employed and had a net profit for the year reported on Schedule C (Form 1040), Profit or Loss From Business; Schedule C-EZ (Form 1040), Net Profit From Business; or Schedule F (Form 1040), Profit or Loss From Farming. 2012 tax amendment form You were a partner with net earnings from self-employment for the year reported on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 2012 tax amendment form , box 14, code A. 2012 tax amendment form You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. 2012 tax amendment form You received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. 2012 tax amendment form Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2, Wage and Tax Statement. 2012 tax amendment form The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business. 2012 tax amendment form For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual. 2012 tax amendment form For partners, a policy can be either in the name of the partnership or in the name of the partner. 2012 tax amendment form You can either pay the premiums yourself or your partnership can pay them and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. 2012 tax amendment form However, if the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. 2012 tax amendment form Otherwise, the insurance plan will not be considered to be established under your business. 2012 tax amendment form For more-than-2% shareholders, a policy can be either in the name of the S corporation or in the name of the shareholder. 2012 tax amendment form You can either pay the premiums yourself or your S corporation can pay them and report the premium amounts on Form W-2 as wages to be included in your gross income. 2012 tax amendment form However, if the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you and report the premium amounts on Form W-2 as wages to be included in your gross income. 2012 tax amendment form Otherwise, the insurance plan will not be considered to be established under your business. 2012 tax amendment form Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. 2012 tax amendment form If you previously filed returns without using Medicare premiums to figure the deduction, you can file timely amended returns to refigure the deduction. 2012 tax amendment form For more information, see Form 1040X, Amended U. 2012 tax amendment form S. 2012 tax amendment form Individual Income Tax Return. 2012 tax amendment form Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction. 2012 tax amendment form Take the deduction on Form 1040, line 29. 2012 tax amendment form Qualified long-term care insurance. 2012 tax amendment form   You can include premiums paid on a qualified long-term care insurance contract when figuring your deduction. 2012 tax amendment form But, for each person covered, you can include only the smaller of the following amounts. 2012 tax amendment form The amount paid for that person. 2012 tax amendment form The amount shown below. 2012 tax amendment form Use the person's age at the end of the tax year. 2012 tax amendment form Age 40 or younger–$360 Age 41 to 50–$680 Age 51 to 60–$1,360 Age 61 to 70–$3,640 Age 71 or older–$4,550 Qualified long-term care insurance contract. 2012 tax amendment form   A qualified long-term care insurance contract is an insurance contract that only provides coverage of qualified long-term care services. 2012 tax amendment form The contract must meet all the following requirements. 2012 tax amendment form It must be guaranteed renewable. 2012 tax amendment form It must provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits. 2012 tax amendment form It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed. 2012 tax amendment form It generally must not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. 2012 tax amendment form Qualified long-term care services. 2012 tax amendment form   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and Maintenance or personal care services. 2012 tax amendment form The services must be required by a chronically ill individual and prescribed by a licensed health care practitioner. 2012 tax amendment form Worksheet 6-A. 2012 tax amendment form Self-Employed Health Insurance Deduction Worksheet Note. 2012 tax amendment form Use a separate worksheet for each trade or business under which an insurance plan is established. 2012 tax amendment form 1. 2012 tax amendment form Enter the total amount paid in 2013 for health insurance coverage established under your business for 2013 for you, your spouse, and your dependents. 2012 tax amendment form Your insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. 2012 tax amendment form But do not include the following. 2012 tax amendment form   Amounts for any month you were eligible to participate in a health plan subsidized by your or your spouse's employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. 2012 tax amendment form Any amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. 2012 tax amendment form Any amounts you included on Form 8885, line 4. 2012 tax amendment form Any qualified health insurance premiums you paid to “U. 2012 tax amendment form S. 2012 tax amendment form Treasury-HCTC. 2012 tax amendment form ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. 2012 tax amendment form Any payments for qualified long-term care insurance (see line 2) 1. 2012 tax amendment form   2. 2012 tax amendment form For coverage under a qualified long-term care insurance contract, enter for each person covered the smaller of the following amounts. 2012 tax amendment form       a) Total payments made for that person during the year. 2012 tax amendment form       b) The amount shown below. 2012 tax amendment form Use the person's age at the end of the tax year. 2012 tax amendment form         $360— if that person is age 40 or younger          $680— if age 41 to 50         $1,360— if age 51 to 60         $3,640— if age 61 to 70         $4,550— if age 71 or older         Do not include payments for any month you were eligible to participate in a long-term care insurance plan subsidized by your or your spouse’s employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. 2012 tax amendment form If more than one person is covered, figure separately the amount to enter for each person. 2012 tax amendment form Then enter the total of those amounts 2. 2012 tax amendment form   3. 2012 tax amendment form Add lines 1 and 2 3. 2012 tax amendment form   4. 2012 tax amendment form Enter your net profit* and any other earned income** from the trade or business under which the insurance plan is established. 2012 tax amendment form Do not include Conservation Reserve Program payments exempt from self-employment tax. 2012 tax amendment form If the business is an S corporation, skip to line 11 4. 2012 tax amendment form   5. 2012 tax amendment form Enter the total of all net profits* from: Schedule C (Form 1040), line 31; Schedule C-EZ (Form 1040), line 3; Schedule F (Form 1040), line 34; or Schedule K-1 (Form 1065), box 14, code A; plus any other income allocable to the profitable businesses. 2012 tax amendment form Do not include Conservation Reserve Program payments exempt from self-employment tax. 2012 tax amendment form See the Instructions for Schedule SE (Form 1040). 2012 tax amendment form Do not include any net losses shown on these schedules. 2012 tax amendment form 5. 2012 tax amendment form   6. 2012 tax amendment form Divide line 4 by line 5 6. 2012 tax amendment form   7. 2012 tax amendment form Multiply Form 1040, line 27, by the percentage on line 6 7. 2012 tax amendment form   8. 2012 tax amendment form Subtract line 7 from line 4 8. 2012 tax amendment form   9. 2012 tax amendment form Enter the amount, if any, from Form 1040, line 28, attributable to the same trade or business in which the insurance plan is established 9. 2012 tax amendment form   10. 2012 tax amendment form Subtract line 9 from line 8 10. 2012 tax amendment form   11. 2012 tax amendment form Enter your Medicare wages (Form W-2, box 5) from an S corporation in which you are a more-than-2% shareholder and in which the insurance plan is established 11. 2012 tax amendment form   12. 2012 tax amendment form Enter any amount from Form 2555, line 45, attributable to the amount entered on line 4 or 11 above, or any amount from Form 2555-EZ, line 18, attributable to the amount entered on line 11 above 12. 2012 tax amendment form   13. 2012 tax amendment form Subtract line 12 from line 10 or 11, whichever applies 13. 2012 tax amendment form   14. 2012 tax amendment form Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. 2012 tax amendment form Do not include this amount when figuring any medical expense deduction on Schedule A (Form 1040). 2012 tax amendment form 14. 2012 tax amendment form   * If you used either optional method to figure your net earnings from self-employment from any business, do not enter your net profit from the business. 2012 tax amendment form Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b. 2012 tax amendment form * *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. 2012 tax amendment form However, it does not include capital gain income. 2012 tax amendment form Chronically ill individual. 2012 tax amendment form   A chronically ill individual is a person who has been certified as one of the following. 2012 tax amendment form An individual who has been unable, due to loss of functional capacity for at least 90 days, to perform at least two activities of daily living without substantial assistance from another individual. 2012 tax amendment form Activities of daily living are eating, toileting, transferring (general mobility), bathing, dressing, and continence. 2012 tax amendment form An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2012 tax amendment form The certification must have been made by a licensed health care practitioner within the previous 12 months. 2012 tax amendment form Benefits received. 2012 tax amendment form   For information on excluding benefits you receive from a long-term care contract from gross income, see Publication 525. 2012 tax amendment form Other coverage. 2012 tax amendment form   You cannot take the deduction for any month you were eligible to participate in any employer (including your spouse's) subsidized health plan at any time during that month, even if you did not actually participate. 2012 tax amendment form In addition, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2013, do not use amounts paid for coverage for that month to figure the deduction. 2012 tax amendment form   These rules are applied separately to plans that provide long-term care insurance and plans that do not provide long-term care insurance. 2012 tax amendment form However, any medical insurance payments not deductible on Form 1040, line 29, can be included as medical expenses on Schedule A (Form 1040), Itemized Deductions, if you itemize deductions. 2012 tax amendment form Effect on itemized deductions. 2012 tax amendment form   Subtract the health insurance deduction from your medical insurance when figuring medical expenses on Schedule A (Form 1040) if you itemize deductions. 2012 tax amendment form Effect on self-employment tax. 2012 tax amendment form   For tax years beginning before or after 2010, you cannot subtract the self-employed health insurance deduction when figuring net earnings for your self-employment tax from the business under which the insurance plan is established, or considered to be established as discussed earlier. 2012 tax amendment form For more information, see Schedule SE (Form 1040). 2012 tax amendment form How to figure the deduction. 2012 tax amendment form   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. 2012 tax amendment form However, if any of the following apply, you must use Worksheet 6-A in this chapter. 2012 tax amendment form You had more than one source of income subject to self-employment tax. 2012 tax amendment form You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 2012 tax amendment form You are using amounts paid for qualified long-term care insurance to figure the deduction. 2012 tax amendment form If you are claiming the health coverage tax credit, complete Form 8885, Health Coverage Tax Credit, before you figure this deduction. 2012 tax amendment form Health coverage tax credit. 2012 tax amendment form   You may be able to take this credit only if you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient. 2012 tax amendment form Use Form 8885 to figure the amount, if any, of this credit. 2012 tax amendment form   When figuring the amount to enter on line 1 of Worksheet 6-A, do not include the following. 2012 tax amendment form Any amounts you included on Form 8885, line 4. 2012 tax amendment form Any qualified health insurance premiums you paid to “U. 2012 tax amendment form S. 2012 tax amendment form Treasury-HCTC. 2012 tax amendment form ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 2012 tax amendment form More than one health plan and business. 2012 tax amendment form   If you have more than one health plan during the year and each plan is established under a different business, you must use separate worksheets (Worksheet 6-A) to figure each plan's net earnings limit. 2012 tax amendment form Include the premium you paid under each plan on line 1 or line 2 of that separate worksheet and your net profit (or wages) from that business on line 4 (or line 11). 2012 tax amendment form For a plan that provides long-term care insurance, the total of the amounts entered for each person on line 2 of all worksheets cannot be more than the appropriate limit shown on line 2 for that person. 2012 tax amendment form Nondeductible Premiums You cannot deduct premiums on the following kinds of insurance. 2012 tax amendment form Self-insurance reserve funds. 2012 tax amendment form You cannot deduct amounts credited to a reserve set up for self-insurance. 2012 tax amendment form This applies even if you cannot get business insurance coverage for certain business risks. 2012 tax amendment form However, your actual losses may be deductible. 2012 tax amendment form See Publication 547. 2012 tax amendment form Loss of earnings. 2012 tax amendment form You cannot deduct premiums for a policy that pays for lost earnings due to sickness or disability. 2012 tax amendment form However, see the discussion on overhead insurance, item (8), under Deductible Premiums , earlier. 2012 tax amendment form Certain life insurance and annuities. 2012 tax amendment form For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. 2012 tax amendment form You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. 2012 tax amendment form A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. 2012 tax amendment form For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. 2012 tax amendment form The disallowance applies without regard to whom the policy covers. 2012 tax amendment form Partners. 2012 tax amendment form If, as a partner in a partnership, you take out an insurance policy on your own life and name your partners as beneficiaries to induce them to retain their investments in the partnership, you are considered a beneficiary. 2012 tax amendment form You cannot deduct the insurance premiums. 2012 tax amendment form Insurance to secure a loan. 2012 tax amendment form If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. 2012 tax amendment form Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. 2012 tax amendment form In the event of death, the proceeds of the policy are generally not taxed as income even if they are used to liquidate the debt. 2012 tax amendment form Capitalized Premiums Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. 2012 tax amendment form Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. 2012 tax amendment form You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. 2012 tax amendment form Indirect costs include premiums for insurance on your plant or facility, machinery, equipment, materials, property produced, or property acquired for resale. 2012 tax amendment form Uniform capitalization rules. 2012 tax amendment form   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. 2012 tax amendment form Produce real property or tangible personal property. 2012 tax amendment form For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. 2012 tax amendment form Acquire property for resale. 2012 tax amendment form However, these rules do not apply to the following property. 2012 tax amendment form Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. 2012 tax amendment form Property you produce if you meet either of the following conditions. 2012 tax amendment form Your indirect costs of producing the property are $200,000 or less. 2012 tax amendment form You use the cash method of accounting and do not account for inventories. 2012 tax amendment form More information. 2012 tax amendment form   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. 2012 tax amendment form When To Deduct Premiums You can usually deduct insurance premiums in the tax year to which they apply. 2012 tax amendment form Cash method. 2012 tax amendment form   If you use the cash method of accounting, you generally deduct insurance premiums in the tax year you actually paid them, even if you incurred them in an earlier year. 2012 tax amendment form However, see Prepayment , later. 2012 tax amendment form Accrual method. 2012 tax amendment form   If you use an accrual method of accounting, you cannot deduct insurance premiums before the tax year in which you incur a liability for them. 2012 tax amendment form In addition, you cannot deduct insurance premiums before the tax year in which you actually pay them (unless the exception for recurring items applies). 2012 tax amendment form For more information about the accrual method of accounting, see chapter 1. 2012 tax amendment form For information about the exception for recurring items, see Publication 538. 2012 tax amendment form Prepayment. 2012 tax amendment form   You cannot deduct expenses in advance, even if you pay them in advance. 2012 tax amendment form This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. 2012 tax amendment form   Expenses such as insurance are generally allocable to a period of time. 2012 tax amendment form You can deduct insurance expenses for the year to which they are allocable. 2012 tax amendment form Example. 2012 tax amendment form In 2013, you signed a 3-year insurance contract. 2012 tax amendment form Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. 2012 tax amendment form You can deduct in 2014 and 2015 the premium allocable to those years. 2012 tax amendment form Dividends received. 2012 tax amendment form   If you receive dividends from business insurance and you deducted the premiums in prior years, at least part of the dividends generally are income. 2012 tax amendment form For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1 under How Much Can I Deduct. 2012 tax amendment form Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Florida Office of the Attorney General

Website: Florida Office of the Attorney General http://www.seniorsvscrime.com

Address: Florida Office of the Attorney General
PL-01 The Capitol
Tallahassee, FL 32399-1050

Phone Number: 850-414-3990

Toll-free: 1-866-966-7226 (FL) 1-866-966-7226

TTY: 1-800-955-8771 (FL)

Florida Department of Agriculture and Consumer Services

Website: Florida Department of Agriculture and Consumer Services

Address: Florida Department of Agriculture and Consumer Services
Division of Consumer Services
Terry Lee Rhodes Building
2005 Apalachee Pkwy.
Tallahassee, FL 32399-6500

Phone Number: 850-410-3800

Toll-free: 1-800-435-7352 (FL) 1-800-352-9832 (in Spanish)

Florida Department of Financial Services

Website: Florida Department of Financial Services

Address: Florida Department of Financial Services
Division of Consumer Services
200 E. Gaines St.
Tallahassee, FL 32399

Phone Number: 850-413-3089

Toll-free: 1-877-693-5236 (FL)

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Regional Consumer Protection Offices

Tampa Branch- Office of the Attorney General

Website: Tampa Branch- Office of the Attorney General (Consumer protections page)

Address: Tampa Branch- Office of the Attorney General
Consumer Protection Division
Concourse Center 4
3507 E. Frontage Rd., Suite 325
Tampa, FL 33607-1795

Phone Number: 813-287-7950

Ft. Lauderdale Branch- Office of the Attorney General

Website: Ft. Lauderdale Branch- Office of the Attorney General (Consumer protections page)

Address: Ft. Lauderdale Branch- Office of the Attorney General
Consumer Protection Division
110 S.E. 6th St., 9th Floor
Fort Lauderdale, FL 33301-5000

Phone Number: 954-712-4600

Jacksonville Branch- Office of the Attorney General

Website: Jacksonville Branch- Office of the Attorney General (Consumer protections page)

Address: Jacksonville Branch- Office of the Attorney General
Consumer Protection Division
1300 Riverplace Blvd., Suite 405
Jacksonville, FL 32207

Phone Number: 904-348-2720

Orlando Branch- Office of the Attorney General

Website: Orlando Branch- Office of the Attorney General (Consumer protections page)

Address: Orlando Branch- Office of the Attorney General
Consumer Protection Division
135 W. Central Blvd., Suite 1000
Orlando, FL 32801

Phone Number: 407-999-5588

West Palm Beach Branch- Office of the Attorney General

Website: West Palm Beach Branch- Office of the Attorney General

Address: West Palm Beach Branch- Office of the Attorney General
Economic Crimes Division
1515 N. Flagler Dr., Suite 900
West Palm Beach, FL 33401

Phone Number: 561-837-5000

Miami Branch- Office of the Attorney General

Website: Miami Branch- Office of the Attorney General (Consumer protections page)

Address: Miami Branch- Office of the Attorney General
Consumer Protection Division
444 Brickell Ave.
Rivergate Plaza, 5th Floor

Miami, FL 33131

Phone Number: 305-377-5835

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County Consumer Protection Offices

Broward County Permitting, Licensing Consumer Protection Division

Website: Broward County Permitting, Licensing Consumer Protection Division

Address: Broward County Permitting, Licensing Consumer Protection Division
1 N. University Dr., Box 302
Plantation, FL 33324

Phone Number: 954-765-4400

Hillsborough County Consumer Protection Agency

Website: Hillsborough County Consumer Protection Agency

Address: Hillsborough County Consumer Protection Agency
1101 E. 139th Ave.
Tampa, FL 33613

Phone Number: 813-903-3430

Miami-Dade County Consumer Services Department

Website: Miami-Dade County Consumer Services Department

Address: Miami-Dade County Consumer Services Department
Consumer Protection Section
140 W. Flagler St.
Miami, FL 33130

Phone Number: 305-375-3677

Office of the State Attorney for Miami-Dade County

Website: Office of the State Attorney for Miami-Dade County

Address: Office of the State Attorney for Miami-Dade County
Economic Crime Division
1350 N.W. 12 Ave.
Miami, FL 33136-2111

Phone Number: 305-547-0671

Orange County Consumer Fraud Unit

Website: Orange County Consumer Fraud Unit

Address: Orange County Consumer Fraud Unit
415 N. Orange Ave.
Orlando, FL 32801

Phone Number: 407-836-2490

Palm Beach County Consumer Affairs Division

Website: Palm Beach County Consumer Affairs Division

Address: Palm Beach County Consumer Affairs Division
50 S. Military Tr., Suite 201
West Palm Beach, FL 33415

Phone Number: 561-712-6600

Toll-free: 1-888-852-7362 (Boca/Delray/Glades)

Pinellas County Office of Consumer Services

Website: Pinellas County Office of Consumer Services

Address: Pinellas County Office of Consumer Services
631 Chestnut St.
Clearwater, FL 33756

Phone Number: 727-464-6200

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Office of Financial Regulation

Website: Office of Financial Regulation

Address: Office of Financial Regulation
Division of Financial Institutions
Consumer Assistance Group

200 E. Gaines St.
Tallahassee, FL 32399-0371

Phone Number: 850-487-9687

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Office of Insurance Regulation

Website: Office of Insurance Regulation

Address: Office of Insurance Regulation
200 E. Gaines St.
Tallahassee, FL 32399

Phone Number: 850-413-3140

Toll-free: 1-877-693-5236 (FL)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of Financial Regulation

Website: Office of Financial Regulation

Address: Office of Financial Regulation
Division of Securities
Consumer Assistance Group

200 E. Gaines St.
Tallahassee, FL 32399-0375

Phone Number: 850-487-9687

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
2540 Shumard Oak Blvd.
Tallahassee, FL 32399-0850

Phone Number: 850-413-6100

Toll-free: 1-800-342-3552 (FL)

TTY: 1-800-955-8771

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The 2012 Tax Amendment Form

2012 tax amendment form Publication 542 - Additional Material Prev  Up  Next   Home   More Online Publications