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2012 Tax Form 1040ez

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2012 Tax Form 1040ez

2012 tax form 1040ez 1. 2012 tax form 1040ez   Rental Income and Expenses (If No Personal Use of Dwelling) Table of Contents Rental IncomeWhen To Report Types of Income Rental ExpensesWhen To Deduct Types of Expenses This chapter discusses the various types of rental income and expenses for a residential rental activity with no personal use of the dwelling. 2012 tax form 1040ez Generally, each year you will report all income and deduct all out-of-pocket expenses in full. 2012 tax form 1040ez The deduction to recover the cost of your rental property—depreciation—is taken over a prescribed number of years, and is discussed in chapter 2, Depreciation of Rental Property. 2012 tax form 1040ez If your rental income is from property you also use personally or rent to someone at less than a fair rental price, first read the information in chapter 5 , Personal Use of Dwelling Unit (Including Vacation Home). 2012 tax form 1040ez Rental Income In most cases, you must include in your gross income all amounts you receive as rent. 2012 tax form 1040ez Rental income is any payment you receive for the use or occupation of property. 2012 tax form 1040ez In addition to amounts you receive as normal rental payments, there are other amounts that may be rental income. 2012 tax form 1040ez When To Report When you report rental income on your tax return generally depends on whether you are a cash basis taxpayer or use an accrual method. 2012 tax form 1040ez Most individual taxpayers use the cash method. 2012 tax form 1040ez Cash method. 2012 tax form 1040ez   You are a cash basis taxpayer if you report income on your return in the year you actually or constructively receive it, regardless of when it was earned. 2012 tax form 1040ez You constructively receive income when it is made available to you, for example, by being credited to your bank account. 2012 tax form 1040ez Accrual method. 2012 tax form 1040ez    If you are an accrual basis taxpayer, you generally report income when you earn it, rather than when you receive it. 2012 tax form 1040ez You generally deduct your expenses when you incur them, rather than when you pay them. 2012 tax form 1040ez More information. 2012 tax form 1040ez   See Publication 538, Accounting Periods and Methods, for more information about when you constructively receive income and accrual methods of accounting. 2012 tax form 1040ez Types of Income The following are common types of rental income. 2012 tax form 1040ez Advance rent. 2012 tax form 1040ez   Advance rent is any amount you receive before the period that it covers. 2012 tax form 1040ez Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. 2012 tax form 1040ez Example. 2012 tax form 1040ez On March 18, 2013, you signed a 10-year lease to rent your property. 2012 tax form 1040ez During 2013, you received $9,600 for the first year's rent and $9,600 as rent for the last year of the lease. 2012 tax form 1040ez You must include $19,200 in your rental income in the first year. 2012 tax form 1040ez Canceling a lease. 2012 tax form 1040ez   If your tenant pays you to cancel a lease, the amount you receive is rent. 2012 tax form 1040ez Include the payment in your income in the year you receive it regardless of your method of accounting. 2012 tax form 1040ez Expenses paid by tenant. 2012 tax form 1040ez   If your tenant pays any of your expenses, those payments are rental income. 2012 tax form 1040ez Because you must include this amount in income, you can also deduct the expenses if they are deductible rental expenses. 2012 tax form 1040ez For more information, see Rental Expenses , later. 2012 tax form 1040ez Example 1. 2012 tax form 1040ez Your tenant pays the water and sewage bill for your rental property and deducts the amount from the normal rent payment. 2012 tax form 1040ez Under the terms of the lease, your tenant does not have to pay this bill. 2012 tax form 1040ez Include the utility bill paid by the tenant and any amount received as a rent payment in your rental income. 2012 tax form 1040ez You can deduct the utility payment made by your tenant as a rental expense. 2012 tax form 1040ez Example 2. 2012 tax form 1040ez While you are out of town, the furnace in your rental property stops working. 2012 tax form 1040ez Your tenant pays for the necessary repairs and deducts the repair bill from the rent payment. 2012 tax form 1040ez Include the repair bill paid by the tenant and any amount received as a rent payment in your rental income. 2012 tax form 1040ez You can deduct the repair payment made by your tenant as a rental expense. 2012 tax form 1040ez Property or services. 2012 tax form 1040ez   If you receive property or services as rent, instead of money, include the fair market value of the property or services in your rental income. 2012 tax form 1040ez   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. 2012 tax form 1040ez Example. 2012 tax form 1040ez Your tenant is a house painter. 2012 tax form 1040ez He offers to paint your rental property instead of paying 2 months rent. 2012 tax form 1040ez You accept his offer. 2012 tax form 1040ez Include in your rental income the amount the tenant would have paid for 2 months rent. 2012 tax form 1040ez You can deduct that same amount as a rental expense for painting your property. 2012 tax form 1040ez Security deposits. 2012 tax form 1040ez   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. 2012 tax form 1040ez But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. 2012 tax form 1040ez    If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. 2012 tax form 1040ez Include it in your income when you receive it. 2012 tax form 1040ez Other Sources of Rental Income Lease with option to buy. 2012 tax form 1040ez   If the rental agreement gives your tenant the right to buy your rental property, the payments you receive under the agreement are generally rental income. 2012 tax form 1040ez If your tenant exercises the right to buy the property, the payments you receive for the period after the date of sale are considered part of the selling price. 2012 tax form 1040ez Part interest. 2012 tax form 1040ez   If you own a part interest in rental property, you must report your part of the rental income from the property. 2012 tax form 1040ez Rental of property also used as your home. 2012 tax form 1040ez   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. 2012 tax form 1040ez However, you can deduct on Schedule A (Form 1040), Itemized Deductions, the interest, taxes, and casualty and theft losses that are allowed for nonrental property. 2012 tax form 1040ez See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). 2012 tax form 1040ez Rental Expenses In most cases, the expenses of renting your property, such as maintenance, insurance, taxes, and interest, can be deducted from your rental income. 2012 tax form 1040ez Personal use of rental property. 2012 tax form 1040ez   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. 2012 tax form 1040ez Also, your rental expense deductions may be limited. 2012 tax form 1040ez See chapter 5, Personal Use of Dwelling Unit (Including Vacation Home). 2012 tax form 1040ez Part interest. 2012 tax form 1040ez   If you own a part interest in rental property, you can deduct expenses you paid according to your percentage of ownership. 2012 tax form 1040ez Example. 2012 tax form 1040ez Roger owns a one-half undivided interest in a rental house. 2012 tax form 1040ez Last year he paid $968 for necessary repairs on the property. 2012 tax form 1040ez Roger can deduct $484 (50% × $968) as a rental expense. 2012 tax form 1040ez He is entitled to reimbursement for the remaining half from the co-owner. 2012 tax form 1040ez When To Deduct You generally deduct your rental expenses in the year you pay them. 2012 tax form 1040ez If you use the accrual method, see Publication 538 for more information. 2012 tax form 1040ez Types of Expenses Listed below are the most common rental expenses. 2012 tax form 1040ez Advertising. 2012 tax form 1040ez Auto and travel expenses. 2012 tax form 1040ez Cleaning and maintenance. 2012 tax form 1040ez Commissions. 2012 tax form 1040ez Depreciation. 2012 tax form 1040ez Insurance. 2012 tax form 1040ez Interest (other). 2012 tax form 1040ez Legal and other professional fees. 2012 tax form 1040ez Local transportation expenses. 2012 tax form 1040ez Management fees. 2012 tax form 1040ez Mortgage interest paid to banks, etc. 2012 tax form 1040ez Points. 2012 tax form 1040ez Rental payments. 2012 tax form 1040ez Repairs. 2012 tax form 1040ez Taxes. 2012 tax form 1040ez Utilities. 2012 tax form 1040ez Some of these expenses, as well as other less common ones, are discussed below. 2012 tax form 1040ez Depreciation. 2012 tax form 1040ez   Depreciation is a capital expense. 2012 tax form 1040ez It is the mechanism for recovering your cost in an income producing property and must be taken over the expected life of the property. 2012 tax form 1040ez   You can begin to depreciate rental property when it is ready and available for rent. 2012 tax form 1040ez See Placed in Service under When Does Depreciation Begin and End in chapter 2. 2012 tax form 1040ez Insurance premiums paid in advance. 2012 tax form 1040ez   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. 2012 tax form 1040ez You cannot deduct the total premium in the year you pay it. 2012 tax form 1040ez See chapter 6 of Publication 535 for information on deductible premiums. 2012 tax form 1040ez Interest expense. 2012 tax form 1040ez   You can deduct mortgage interest you pay on your rental property. 2012 tax form 1040ez When you refinance a rental property for more than the previous outstanding balance, the portion of the interest allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. 2012 tax form 1040ez Chapter 4 of Publication 535 explains mortgage interest in detail. 2012 tax form 1040ez Expenses paid to obtain a mortgage. 2012 tax form 1040ez   Certain expenses you pay to obtain a mortgage on your rental property cannot be deducted as interest. 2012 tax form 1040ez These expenses, which include mortgage commissions, abstract fees, and recording fees, are capital expenses that are part of your basis in the property. 2012 tax form 1040ez Form 1098, Mortgage Interest Statement. 2012 tax form 1040ez   If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098 or similar statement showing the interest you paid for the year. 2012 tax form 1040ez If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on, the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. 2012 tax form 1040ez Attach a statement to your return showing the name and address of the other person. 2012 tax form 1040ez On the dotted line next to line 13, enter “See attached. 2012 tax form 1040ez ” Legal and other professional fees. 2012 tax form 1040ez   You can deduct, as a rental expense, legal and other professional expenses such as tax return preparation fees you paid to prepare Schedule E, Part I. 2012 tax form 1040ez For example, on your 2013 Schedule E you can deduct fees paid in 2013 to prepare Part I of your 2012 Schedule E. 2012 tax form 1040ez You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. 2012 tax form 1040ez Local benefit taxes. 2012 tax form 1040ez   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. 2012 tax form 1040ez These charges are nondepreciable capital expenditures and must be added to the basis of your property. 2012 tax form 1040ez However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. 2012 tax form 1040ez Local transportation expenses. 2012 tax form 1040ez   You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. 2012 tax form 1040ez However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. 2012 tax form 1040ez See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. 2012 tax form 1040ez   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. 2012 tax form 1040ez For 2013, the standard mileage rate for business use is 56. 2012 tax form 1040ez 5 cents per mile. 2012 tax form 1040ez For more information, see chapter 4 of Publication 463. 2012 tax form 1040ez    To deduct car expenses under either method, you must keep records that follow the rules in chapter 5 of Publication 463. 2012 tax form 1040ez In addition, you must complete Form 4562, Part V, and attach it to your tax return. 2012 tax form 1040ez Pre-rental expenses. 2012 tax form 1040ez   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. 2012 tax form 1040ez Rental of equipment. 2012 tax form 1040ez   You can deduct the rent you pay for equipment that you use for rental purposes. 2012 tax form 1040ez However, in some cases, lease contracts are actually purchase contracts. 2012 tax form 1040ez If so, you cannot deduct these payments. 2012 tax form 1040ez You can recover the cost of purchased equipment through depreciation. 2012 tax form 1040ez Rental of property. 2012 tax form 1040ez   You can deduct the rent you pay for property that you use for rental purposes. 2012 tax form 1040ez If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. 2012 tax form 1040ez Travel expenses. 2012 tax form 1040ez   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. 2012 tax form 1040ez You must properly allocate your expenses between rental and nonrental activities. 2012 tax form 1040ez You cannot deduct the cost of traveling away from home if the primary purpose of the trip is to improve the property. 2012 tax form 1040ez The cost of improvements is recovered by taking depreciation. 2012 tax form 1040ez For information on travel expenses, see chapter 1 of Publication 463. 2012 tax form 1040ez    To deduct travel expenses, you must keep records that follow the rules in chapter 5 of Publication 463. 2012 tax form 1040ez Uncollected rent. 2012 tax form 1040ez   If you are a cash basis taxpayer, do not deduct uncollected rent. 2012 tax form 1040ez Because you have not included it in your income, it is not deductible. 2012 tax form 1040ez   If you use an accrual method, report income when you earn it. 2012 tax form 1040ez If you are unable to collect the rent, you may be able to deduct it as a business bad debt. 2012 tax form 1040ez See chapter 10 of Publication 535 for more information about business bad debts. 2012 tax form 1040ez Vacant rental property. 2012 tax form 1040ez   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. 2012 tax form 1040ez However, you cannot deduct any loss of rental income for the period the property is vacant. 2012 tax form 1040ez Vacant while listed for sale. 2012 tax form 1040ez   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. 2012 tax form 1040ez If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. 2012 tax form 1040ez Points The term “points” is often used to describe some of the charges paid, or treated as paid, by a borrower to take out a loan or a mortgage. 2012 tax form 1040ez These charges are also called loan origination fees, maximum loan charges, or premium charges. 2012 tax form 1040ez Any of these charges (points) that are solely for the use of money are interest. 2012 tax form 1040ez Because points are prepaid interest, you generally cannot deduct the full amount in the year paid, but must deduct the interest over the term of the loan. 2012 tax form 1040ez The method used to figure the amount of points you can deduct each year follows the original issue discount (OID) rules. 2012 tax form 1040ez In this case, points are equivalent to OID, which is the difference between: The amount borrowed (redemption price at maturity, or principal) and The proceeds (issue price). 2012 tax form 1040ez The first step is to determine whether your total OID (which you may have on bonds or other investments in addition to the mortgage loan), including the OID resulting from the points, is insignificant or de minimis. 2012 tax form 1040ez If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct. 2012 tax form 1040ez De minimis OID. 2012 tax form 1040ez   The OID is de minimis if it is less than one-fourth of 1% (. 2012 tax form 1040ez 0025) of the stated redemption price at maturity (principal amount of the loan) multiplied by the number of full years from the date of original issue to maturity (term of the loan). 2012 tax form 1040ez   If the OID is de minimis, you can choose one of the following ways to figure the amount of points you can deduct each year. 2012 tax form 1040ez On a constant-yield basis over the term of the loan. 2012 tax form 1040ez On a straight line basis over the term of the loan. 2012 tax form 1040ez In proportion to stated interest payments. 2012 tax form 1040ez In its entirety at maturity of the loan. 2012 tax form 1040ez You make this choice by deducting the OID (points) in a manner consistent with the method chosen on your timely filed tax return for the tax year in which the loan is issued. 2012 tax form 1040ez Example. 2012 tax form 1040ez Carol Madison took out a $100,000 mortgage loan on January 1, 2013, to buy a house she will use as a rental during 2013. 2012 tax form 1040ez The loan is to be repaid over 30 years. 2012 tax form 1040ez During 2013, Carol paid $10,000 of mortgage interest (stated interest) to the lender. 2012 tax form 1040ez When the loan was made, she paid $1,500 in points to the lender. 2012 tax form 1040ez The points reduced the principal amount of the loan from $100,000 to $98,500, resulting in $1,500 of OID. 2012 tax form 1040ez Carol determines that the points (OID) she paid are de minimis based on the following computation. 2012 tax form 1040ez Redemption price at maturity (principal amount of the loan) $100,000 Multiplied by: The term of the  loan in complete years ×30 Multiplied by ×. 2012 tax form 1040ez 0025 De minimis amount $7,500 The points (OID) she paid ($1,500) are less than the de minimis amount ($7,500). 2012 tax form 1040ez Therefore, Carol has de minimis OID and she can choose one of the four ways discussed earlier to figure the amount she can deduct each year. 2012 tax form 1040ez Under the straight line method, she can deduct $50 each year for 30 years. 2012 tax form 1040ez Constant-yield method. 2012 tax form 1040ez   If the OID is not de minimis, you must use the constant-yield method to figure how much you can deduct each year. 2012 tax form 1040ez   You figure your deduction for the first year in the following manner. 2012 tax form 1040ez Determine the issue price of the loan. 2012 tax form 1040ez If you paid points on the loan, the issue price generally is the difference between the principal and the points. 2012 tax form 1040ez Multiply the result in (1) by the yield to maturity (defined later). 2012 tax form 1040ez Subtract any qualified stated interest payments (defined later) from the result in (2). 2012 tax form 1040ez This is the OID you can deduct in the first year. 2012 tax form 1040ez Yield to maturity (YTM). 2012 tax form 1040ez   This rate is generally shown in the literature you receive from your lender. 2012 tax form 1040ez If you do not have this information, consult your lender or tax advisor. 2012 tax form 1040ez In general, the YTM is the discount rate that, when used in computing the present value of all principal and interest payments, produces an amount equal to the principal amount of the loan. 2012 tax form 1040ez Qualified stated interest (QSI). 2012 tax form 1040ez   In general, this is the stated interest that is unconditionally payable in cash or property (other than another loan of the issuer) at least annually over the term of the loan at a fixed rate. 2012 tax form 1040ez Example—Year 1. 2012 tax form 1040ez The facts are the same as in the previous example. 2012 tax form 1040ez The yield to maturity on Carol's loan is 10. 2012 tax form 1040ez 2467%, compounded annually. 2012 tax form 1040ez She figured the amount of points (OID) she could deduct in 2013 as follows. 2012 tax form 1040ez Principal amount of the loan $100,000 Minus: Points (OID) –1,500 Issue price of the loan $98,500 Multiplied by: YTM × . 2012 tax form 1040ez 102467 Total 10,093 Minus: QSI –10,000 Points (OID) deductible in 2013 $93 To figure your deduction in any subsequent year, you start with the adjusted issue price. 2012 tax form 1040ez To get the adjusted issue price, add to the issue price figured in Year 1 any OID previously deducted. 2012 tax form 1040ez Then follow steps (2) and (3), earlier. 2012 tax form 1040ez Example—Year 2. 2012 tax form 1040ez Carol figured the deduction for 2014 as follows. 2012 tax form 1040ez Issue price $98,500 Plus: Points (OID) deducted  in 2013 +93 Adjusted issue price $98,593 Multiplied by: YTM × . 2012 tax form 1040ez 102467 Total 10,103 Minus: QSI –10,000 Points (OID) deductible in 2014 $103 Loan or mortgage ends. 2012 tax form 1040ez    If your loan or mortgage ends, you may be able to deduct any remaining points (OID) in the tax year in which the loan or mortgage ends. 2012 tax form 1040ez A loan or mortgage may end due to a refinancing, prepayment, foreclosure, or similar event. 2012 tax form 1040ez However, if the refinancing is with the same lender, the remaining points (OID) generally are not deductible in the year in which the refinancing occurs, but may be deductible over the term of the new mortgage or loan. 2012 tax form 1040ez Points when loan refinance is more than the previous outstanding balance. 2012 tax form 1040ez   When you refinance a rental property for more than the previous outstanding balance, the portion of the points allocable to loan proceeds not related to rental use generally cannot be deducted as a rental expense. 2012 tax form 1040ez For example, if an individual refinanced a loan with a balance of $100,000, the amount of the new loan was $120,000, and the taxpayer used $20,000 to purchase a car, points allocable to the $20,000 would be treated as nondeductible personal interest. 2012 tax form 1040ez Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. 2012 tax form 1040ez Improvements. 2012 tax form 1040ez   You must capitalize any expense you pay to improve your rental property. 2012 tax form 1040ez An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. 2012 tax form 1040ez Betterments. 2012 tax form 1040ez   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. 2012 tax form 1040ez Restoration. 2012 tax form 1040ez   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. 2012 tax form 1040ez Adaptation. 2012 tax form 1040ez   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. 2012 tax form 1040ez Separate the costs of repairs and improvements, and keep accurate records. 2012 tax form 1040ez You will need to know the cost of improvements when you sell or depreciate your property. 2012 tax form 1040ez The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. 2012 tax form 1040ez Table 1-1. 2012 tax form 1040ez Examples of Improvements Additions Bedroom Bathroom Deck Garage Porch Patio  Lawn & Grounds Landscaping Driveway Walkway Fence Retaining wall Sprinkler system Swimming pool Miscellaneous Storm windows, doors New roof Central vacuum Wiring upgrades Satellite dish Security system   Heating & Air Conditioning Heating system Central air conditioning Furnace Duct work Central humidifier Filtration system Plumbing Septic system Water heater Soft water system Filtration system  Interior Improvements Built-in appliances Kitchen modernization Flooring Wall-to-wall carpeting  Insulation Attic Walls, floor Pipes, duct work Prev  Up  Next   Home   More Online Publications
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Barry M. Goldwater Scholarship and Excellence in Education Program

The Barry Goldwater Scholarship and Excellence in Education Program awards scholarships to college students who intend to pursue careers in science, mathematics, and engineering.

The 2012 Tax Form 1040ez

2012 tax form 1040ez Index A Accounting method Accrual, Accrual Method, Accrual method. 2012 tax form 1040ez Automatic procedures, Automatic change procedures. 2012 tax form 1040ez Cash, Cash Method, Cash method. 2012 tax form 1040ez Change in, Change in Accounting Method Combination, Combination Method Special, Special Methods Accounting periods, Accounting Periods Accrual method Income - general rule, Income—General Rule Income - special rules, Income—Special Rules Of accounting, Accrual Method Adjusted basis, Adjusted basis. 2012 tax form 1040ez Administrator, Executor or administrator. 2012 tax form 1040ez Alternative fuel vehicle refueling property credit, Alternative fuel vehicle refueling property credit (Form 8911). 2012 tax form 1040ez Alternative motor vehicle credit, Alternative motor vehicle credit (Form 8910). 2012 tax form 1040ez Appeal rights, Appeals. 2012 tax form 1040ez Appreciation, Appreciation. 2012 tax form 1040ez Audits, Examinations (audits). 2012 tax form 1040ez Automobile (see Car expenses) B Bad debts, Bad Debts Barter income, Bartering for Property or Services Basis of property, Basis. 2012 tax form 1040ez Bribes, Expenses You Cannot Deduct Business expenses, Business Expenses Business income, Business Income Business use of your home, Business Use of Your Home C Canceled debt, Canceled Debt Cancellation of qualified real property business debt, Cancellation of qualified real property business debt. 2012 tax form 1040ez Capital gain or loss, Is My Gain or Loss Ordinary or Capital? Car expenses, Car and Truck Expenses, Methods for Deducting Car and Truck Expenses Carbon dioxide sequestration credit, Carbon dioxide sequestration credit (Form 8933). 2012 tax form 1040ez Cash discount, Cash discounts. 2012 tax form 1040ez , Cash discounts. 2012 tax form 1040ez Cash method Expenses, Expenses Income, Income Changing accounting method, Changing accounting method. 2012 tax form 1040ez Charitable contributions, Expenses You Cannot Deduct Child employed by parent, Child employed by parent. 2012 tax form 1040ez Claim for refund, Refunds. 2012 tax form 1040ez Collection of tax, Collections. 2012 tax form 1040ez Combination method of accounting, Combination Method Comments on publication, Comments and suggestions. 2012 tax form 1040ez Condemned property, Condemned property. 2012 tax form 1040ez Consignments, Consignments. 2012 tax form 1040ez Construction allowances, Construction allowances. 2012 tax form 1040ez Cost of goods sold, How To Figure Cost of Goods Sold Credit Alternative fuel vehicle refueling property, Alternative fuel vehicle refueling property credit (Form 8911). 2012 tax form 1040ez Alternative motor vehicle, Alternative motor vehicle credit (Form 8910). 2012 tax form 1040ez Carbon dioxide sequestration, Carbon dioxide sequestration credit (Form 8933). 2012 tax form 1040ez Disabled access, Disabled access credit (Form 8826). 2012 tax form 1040ez Distilled spirits, Distilled spirits credit (Form 8906). 2012 tax form 1040ez Employer-provided childcare, Credit for employer-provided childcare facilities and services (Form 8882). 2012 tax form 1040ez How to claim, How To Claim the Credit Indian coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 tax form 1040ez Investment, Investment credit (Form 3468). 2012 tax form 1040ez Low sulfur diesel fuel production, Low sulfur diesel fuel production credit (Form 8896). 2012 tax form 1040ez Low-income housing, Low-income housing credit (Form 8586). 2012 tax form 1040ez New markets, New markets credit (Form 8874). 2012 tax form 1040ez Nonconventional source fuel, Nonconventional source fuel credit (Form 8907). 2012 tax form 1040ez Orphan drug, Orphan drug credit (Form 8820). 2012 tax form 1040ez Qualified plug-in electric drive motor vehicle, Qualified plug-in electric drive motor vehicle credit (Form 8936). 2012 tax form 1040ez Refined coal, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 tax form 1040ez Renewable electricity, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 tax form 1040ez Small employer health insurance premiums, Credit for small employer health insurance premiums (Form 8941). 2012 tax form 1040ez Small employer pension plan startup costs, Credit for small employer pension plan startup costs (Form 8881). 2012 tax form 1040ez Taxes paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 2012 tax form 1040ez Work opportunity, Work opportunity credit (Form 5884). 2012 tax form 1040ez D Damages, Damages. 2012 tax form 1040ez Debt Bad, Bad Debts Canceled, Canceled Debt Qualified real property business, Qualified real property business debt. 2012 tax form 1040ez Refund offset against, Offset against debts. 2012 tax form 1040ez Definitions Accounting methods, Accounting Methods Accounting periods, Accounting Periods Barter, Bartering for Property or Services Basis, Basis. 2012 tax form 1040ez Business bad debt, Business bad debt. 2012 tax form 1040ez Calendar tax year, Calendar tax year. 2012 tax form 1040ez Cash discount, Cash discounts. 2012 tax form 1040ez , Cash discounts. 2012 tax form 1040ez Disposition of property, What Is a Disposition of Property? Drawing account, Merchandise withdrawn from sale. 2012 tax form 1040ez Entertainment expenses, Entertainment expenses. 2012 tax form 1040ez Fair market value, Fair market value. 2012 tax form 1040ez Fiscal tax year, Fiscal tax year. 2012 tax form 1040ez Fringe benefit, Fringe benefits. 2012 tax form 1040ez Local transportation expenses, Local transportation expenses. 2012 tax form 1040ez Necessary expense, Introduction Net operating loss, Net Operating Losses (NOLs) Nonbusiness bad debt, Nonbusiness bad debts. 2012 tax form 1040ez Ordinary expense, Introduction Principal place of business, Principal place of business. 2012 tax form 1040ez Qualified long-term real property, Qualified long-term real property. 2012 tax form 1040ez Qualified real property business debt, Cancellation of qualified real property business debt. 2012 tax form 1040ez Rent, Rent Expense Restricted property, Other Income Retail space, Retail space. 2012 tax form 1040ez Self-employment (SE) tax, Self-Employment (SE) Tax Sole proprietor, Sole proprietor. 2012 tax form 1040ez Tax home, Local transportation expenses. 2012 tax form 1040ez Trade discount, Trade discounts. 2012 tax form 1040ez , Cash discounts. 2012 tax form 1040ez Travel expenses, Travel, Meals, and Entertainment Depreciation Deduction, Depreciation Listed property, Listed property. 2012 tax form 1040ez Depreciation, recapture, Recapture of depreciation. 2012 tax form 1040ez Direct seller, Direct seller. 2012 tax form 1040ez , Real estate agent or direct seller. 2012 tax form 1040ez Disabled access credit, Disabled access credit (Form 8826). 2012 tax form 1040ez Disposition of property Business property, Introduction Installment sale, Installment sales. 2012 tax form 1040ez , Installment sales. 2012 tax form 1040ez Like-kind exchange, Like-kind exchanges. 2012 tax form 1040ez , Like-kind exchanges. 2012 tax form 1040ez , Exchange of like-kind property. 2012 tax form 1040ez Nontaxable exchange, Nontaxable exchanges. 2012 tax form 1040ez Sale of a business, Sale of a business. 2012 tax form 1040ez Distilled spirits credit, Distilled spirits credit (Form 8906). 2012 tax form 1040ez Dividend income, Interest and Dividend Income Donation of inventory, Donation of inventory. 2012 tax form 1040ez Drawing account, Merchandise withdrawn from sale. 2012 tax form 1040ez Due date of return, When Is My Tax Return Due? E e-file, IRS e-file (Electronic Filing) Economic injury, Economic injury. 2012 tax form 1040ez EFTPS, EFTPS Electronic filing, IRS e-file (Electronic Filing) Employee, Employee. 2012 tax form 1040ez Employee benefit programs, Fringe benefits. 2012 tax form 1040ez Employees' pay, Employees' Pay Employer identification number (EIN), Employer identification number (EIN). 2012 tax form 1040ez Employment taxes About, Employment Taxes Deduction for, Employment taxes. 2012 tax form 1040ez Entertainment expenses, Entertainment expenses. 2012 tax form 1040ez (see Travel expenses) Escrow, payments placed in, Payment placed in escrow. 2012 tax form 1040ez Estimated tax, How Do I Pay Income Tax? Examinations (audits), Examinations (audits). 2012 tax form 1040ez Excise taxes About, Excise Taxes Deduction for, Excise taxes. 2012 tax form 1040ez Executor, Executor or administrator. 2012 tax form 1040ez Expenses, Business Expenses Bad debts, Bad Debts Car, Car and Truck Expenses Depreciation, Depreciation Employees' pay, Employees' Pay Entertainment, Travel, Meals, and Entertainment Home, business use, Business Use of Your Home Insurance, Insurance Interest, Interest Legal and professional fees, Legal and Professional Fees Meals, Travel, Meals, and Entertainment Nondeductible, Expenses You Cannot Deduct Other, Other Expenses You Can Deduct Pension plans, Pension Plans Rent, Rent Expense Taxes, Taxes Travel, Travel, Meals, and Entertainment Truck, Car and Truck Expenses F Fair market value, Fair market value. 2012 tax form 1040ez Filing business taxes, Filing and Paying Business Taxes Fishing crew member, Fishing crew member. 2012 tax form 1040ez , Fishing crew member. 2012 tax form 1040ez Form 1040 (tax return), How Do I File? 1040-ES (estimated tax), How Do I Pay Income Tax? 1040-V (voucher), Balance due. 2012 tax form 1040ez 1099-B (barter), Information returns. 2012 tax form 1040ez 1099-MISC (miscellaneous), Form 1099-MISC. 2012 tax form 1040ez , Information returns. 2012 tax form 1040ez 1128 (change tax year), Change in tax year. 2012 tax form 1040ez 2210 (underpayment of estimated tax), Penalty for underpayment of tax. 2012 tax form 1040ez 2290 (excise tax for heavy trucks), Form 2290. 2012 tax form 1040ez 3115 (change accounting method), Change in Accounting Method 3468 (investment credit), Investment credit (Form 3468). 2012 tax form 1040ez 3800 (general business credit), Useful Items - You may want to see: 4562 (depreciation), Form 4562. 2012 tax form 1040ez 4684 (casualty and theft), Casualties and thefts. 2012 tax form 1040ez 4797 (sale of business property), Dispositions of business property and depreciable property. 2012 tax form 1040ez , Condemned property. 2012 tax form 1040ez , Listed property. 2012 tax form 1040ez 4868 (extension), When Is My Tax Return Due? 5884 (work opportunity credit), Work opportunity credit (Form 5884). 2012 tax form 1040ez 6251 (alternative minimum tax), Useful Items - You may want to see: 6252 (installment sale), Installment sales. 2012 tax form 1040ez 720 (excise tax return), Form 720. 2012 tax form 1040ez 8300 (cash payments over $10,000), Form 8300. 2012 tax form 1040ez 8586 (low-income housing), Low-income housing credit (Form 8586). 2012 tax form 1040ez 8594 (asset acquisition), Sale of a business. 2012 tax form 1040ez 8820 (orphan drug credit), Orphan drug credit (Form 8820). 2012 tax form 1040ez 8824 (like-kind exchange), Like-kind exchanges. 2012 tax form 1040ez , Like-kind exchanges. 2012 tax form 1040ez 8826 (disabled access credit), Disabled access credit (Form 8826). 2012 tax form 1040ez 8829 (business in home), Deduction limit. 2012 tax form 1040ez 8835 (renewable electricity, coal credit), Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 tax form 1040ez 8846 (credit for social security on tip income), Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 2012 tax form 1040ez 8857 (innocent spouse), Innocent spouse relief. 2012 tax form 1040ez 8874 (new markets credit), New markets credit (Form 8874). 2012 tax form 1040ez 8879 (self-selected PIN), Using an Authorized IRS e-file Provider 8881 (pension plan startup costs credit), Credit for small employer pension plan startup costs (Form 8881). 2012 tax form 1040ez 8882 (employer-provided childcare credit), Credit for employer-provided childcare facilities and services (Form 8882). 2012 tax form 1040ez 8886 (transaction statement), Reminders 8896 (low sulfur diesel fuel production credit), Low sulfur diesel fuel production credit (Form 8896). 2012 tax form 1040ez 8906 (distilled spirits credit), Distilled spirits credit (Form 8906). 2012 tax form 1040ez 8907 (nonconventional fuel credit), Nonconventional source fuel credit (Form 8907). 2012 tax form 1040ez 8910 (alternative vehicle credit), Alternative motor vehicle credit (Form 8910). 2012 tax form 1040ez , Car and Truck Expenses 8911 (alternative fuel refueling property credit), Alternative fuel vehicle refueling property credit (Form 8911). 2012 tax form 1040ez 8933 (carbon dioxide sequestration credit), Carbon dioxide sequestration credit (Form 8933). 2012 tax form 1040ez 8936 (qualified plug-in electric drive motor vehicle), Qualified plug-in electric drive motor vehicle credit (Form 8936). 2012 tax form 1040ez 8941 (small employer health insurance premiums), Credit for small employer health insurance premiums (Form 8941). 2012 tax form 1040ez 982 (discharge of indebtedness), Exclusions Schedule C (sole proprietor), How Do I File? Schedule C-EZ (sole proprietor), How Do I File? Schedule SE (self-employment tax), Who must pay self-employment tax. 2012 tax form 1040ez SS-4 (application for EIN), Employer identification number (EIN). 2012 tax form 1040ez SS-5 (application for SSN), Social security number (SSN). 2012 tax form 1040ez W-2 (report wages), Form W-2. 2012 tax form 1040ez W-4 (employee withholding), Employee. 2012 tax form 1040ez W-7 (application for ITIN), Individual taxpayer identification number (ITIN). 2012 tax form 1040ez W-9 (request for TIN), Other payee. 2012 tax form 1040ez Fringe benefits, Fringe benefits. 2012 tax form 1040ez Fuel taxes, Fuel taxes. 2012 tax form 1040ez G Gains and losses, Gains and losses. 2012 tax form 1040ez General business credits, General Business Credits, Business Credits Gross profit Accuracy, Testing Gross Profit Accuracy Additions to, Additions to Gross Profit Guidelines for selected occupations, Guidelines for Selected Occupations (see also Occupations, selected) H Health insurance, deduction for self-employed, Self-employed health insurance deduction. 2012 tax form 1040ez Home, business use of, Business Use of Your Home Hotels, boarding houses, and apartments, Hotels, boarding houses, and apartments. 2012 tax form 1040ez Husband and wife business, Business owned and operated by spouses. 2012 tax form 1040ez I Identification numbers, Identification Numbers Income, Items That Are Not Income (see also Not income) Accounting for your, Accounting for Your Income Barter, Bartering for Property or Services Business, Business Income Damages, Damages. 2012 tax form 1040ez Gains and losses, Gains and losses. 2012 tax form 1040ez Kickbacks, Kickbacks. 2012 tax form 1040ez Kinds of income, Kinds of Income Lost income payments, Lost income payments. 2012 tax form 1040ez Other, Other Income Paid to a third party, Income paid to a third party. 2012 tax form 1040ez Personal property rent, Personal Property Rents Promissory notes, Promissory notes. 2012 tax form 1040ez Recapture of depreciation, Recapture of depreciation. 2012 tax form 1040ez Recovery of items previously deducted, Recovery of items previously deducted. 2012 tax form 1040ez Rental, Real Estate Rents, Personal Property Rents Restricted property, Restricted property. 2012 tax form 1040ez Income tax About, Income Tax Deduction for, Income taxes. 2012 tax form 1040ez How to pay, How Do I Pay Income Tax? Underpayment penalty, Penalty for underpayment of tax. 2012 tax form 1040ez Income tax return, who must file, Do I Have To File an Income Tax Return? Independent contractor, Independent contractor. 2012 tax form 1040ez , Employment Taxes, Sole proprietor or independent contractor. 2012 tax form 1040ez Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). 2012 tax form 1040ez Information returns, Information Returns Information, How to get more, How To Get More Information Innocent spouse relief, Innocent spouse relief. 2012 tax form 1040ez Installment sales, Installment sales. 2012 tax form 1040ez Insurance Expense, Insurance Nondeductible premiums, Nondeductible premiums. 2012 tax form 1040ez Prepayment, Prepayment. 2012 tax form 1040ez Proceeds, Insurance proceeds. 2012 tax form 1040ez Self-employed health, Self-employed health insurance deduction. 2012 tax form 1040ez Insurance agent Former, Insurance agent, former. 2012 tax form 1040ez Retired, Insurance agent, retired. 2012 tax form 1040ez Interest Expenses, Interest Income, Interest and Dividend Income Inventories, Inventories Investment credit, Investment credit (Form 3468). 2012 tax form 1040ez K Kickbacks, Kickbacks. 2012 tax form 1040ez , Expenses You Cannot Deduct L Lease bonus, Lease bonus. 2012 tax form 1040ez Lease cancellation payments, Lease cancellation payments. 2012 tax form 1040ez Legal fees, Legal and Professional Fees Like-kind exchanges, Like-kind exchanges. 2012 tax form 1040ez , Exchange of like-kind property. 2012 tax form 1040ez Limited liability company, Limited liability company (LLC). 2012 tax form 1040ez Listed property, Listed property. 2012 tax form 1040ez Lobbying expense, Expenses You Cannot Deduct Local transportation expenses, Local transportation expenses. 2012 tax form 1040ez Lodging, Meals and lodging. 2012 tax form 1040ez Long-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Lost income payments, Lost income payments. 2012 tax form 1040ez Low sulfur diesel fuel production credit, Low sulfur diesel fuel production credit (Form 8896). 2012 tax form 1040ez Low-income housing credit, Low-income housing credit (Form 8586). 2012 tax form 1040ez M Meals, Meals and lodging. 2012 tax form 1040ez (see Travel expenses) Methods for figuring net earnings, Methods for Figuring Net Earnings Mileage rate for vehicles, Standard mileage rate. 2012 tax form 1040ez Motor vehicle, alternative credit, Alternative motor vehicle credit (Form 8910). 2012 tax form 1040ez N Net operating losses, Net Operating Losses (NOLs) Net profit or loss, Introduction New markets credit, New markets credit (Form 8874). 2012 tax form 1040ez Newspaper carrier or distributor, Newspaper carrier or distributor. 2012 tax form 1040ez Newspaper or magazine vendor, Newspaper or magazine vendor. 2012 tax form 1040ez Nonbusiness bad debt, Nonbusiness bad debts. 2012 tax form 1040ez Nonconventional source fuel credit, Nonconventional source fuel credit (Form 8907). 2012 tax form 1040ez Nondeductible insurance premiums, Nondeductible premiums. 2012 tax form 1040ez Nonemployee compensation, Introduction Nontaxable exchanges, Nontaxable exchanges. 2012 tax form 1040ez Not income Appreciation, Appreciation. 2012 tax form 1040ez Consignments, Consignments. 2012 tax form 1040ez Constructions allowances, Construction allowances. 2012 tax form 1040ez Exchange of like-kind property, Exchange of like-kind property. 2012 tax form 1040ez Leasehold improvements, Leasehold improvements. 2012 tax form 1040ez Loans, Loans. 2012 tax form 1040ez Sales tax, Sales tax. 2012 tax form 1040ez Not-for-profit activities, Not-for-Profit Activities Notary public, Notary public. 2012 tax form 1040ez , Notary public. 2012 tax form 1040ez O Occupations, selected Administrator, Executor or administrator. 2012 tax form 1040ez Direct seller, Direct seller. 2012 tax form 1040ez , Real estate agent or direct seller. 2012 tax form 1040ez Executor, Executor or administrator. 2012 tax form 1040ez Fishing crew member, Fishing crew member. 2012 tax form 1040ez Insurance agent, former, Insurance agent, former. 2012 tax form 1040ez Insurance agent, retired, Insurance agent, retired. 2012 tax form 1040ez Newspaper carrier or distributor, Newspaper carrier or distributor. 2012 tax form 1040ez Newspaper or magazine vendor, Newspaper or magazine vendor. 2012 tax form 1040ez Notary public, Notary public. 2012 tax form 1040ez Public official, Public official. 2012 tax form 1040ez Real estate agent, Real estate agent or direct seller. 2012 tax form 1040ez Securities dealer, Securities dealer. 2012 tax form 1040ez Securities trader, Securities trader. 2012 tax form 1040ez Office in the home, Office in the home. 2012 tax form 1040ez (see also Business use of your home) Optional methods, using both, Using Both Optional Methods Ordinary gain or loss, Is My Gain or Loss Ordinary or Capital? Orphan drug credit, Orphan drug credit (Form 8820). 2012 tax form 1040ez P Parking fees, Parking fees and tolls. 2012 tax form 1040ez Partners, husband and wife, Business owned and operated by spouses. 2012 tax form 1040ez Pay, kinds of, Kinds of pay. 2012 tax form 1040ez Paying Business taxes, Filing and Paying Business Taxes Income tax, How Do I Pay Income Tax? Payments to third parties, Payments to third parties. 2012 tax form 1040ez Penalties and fines, Expenses You Cannot Deduct Penalty Failure to file Form 8300, Penalties. 2012 tax form 1040ez Failure to file information returns, Penalties. 2012 tax form 1040ez Failure to furnish correct payee statements, Penalties. 2012 tax form 1040ez Underpayment of tax, Penalty for underpayment of tax. 2012 tax form 1040ez Waiver of, Waiver of penalties. 2012 tax form 1040ez Pension plans, Pension Plans Personal property tax, Personal property tax. 2012 tax form 1040ez Prepaid expense Extends useful life, Prepayment. 2012 tax form 1040ez Rent, Rent paid in advance. 2012 tax form 1040ez Professional fees, Legal and Professional Fees Promissory notes, Promissory notes. 2012 tax form 1040ez Public official, Public official. 2012 tax form 1040ez Punitive damages, Punitive damages. 2012 tax form 1040ez Q Qualified plug-in electric drive motor vehicle credit, Qualified plug-in electric drive motor vehicle credit (Form 8936). 2012 tax form 1040ez Qualified real property business debt, Qualified real property business debt. 2012 tax form 1040ez R Real estate Agent, Real estate agent or direct seller. 2012 tax form 1040ez Dealer, Real estate dealer. 2012 tax form 1040ez Rent, Real Estate Rents Taxes, Real estate taxes. 2012 tax form 1040ez Recovery of items previously deducted, Recovery of items previously deducted. 2012 tax form 1040ez Refund Inquiries, Refund inquiries. 2012 tax form 1040ez Offsets against debts, Offset against debts. 2012 tax form 1040ez Related persons Unreasonable rent, Unreasonable rent. 2012 tax form 1040ez Renewable electricity, refined coal, and Indian coal production credit, Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 tax form 1040ez Rent expense, Rent Expense Rental income, Real Estate Rents Repayment of income, Repayment of income. 2012 tax form 1040ez Reportable transaction disclosure statement, Reminders Reporting self-employment tax, Reporting Self-Employment Tax Restricted property, Restricted property. 2012 tax form 1040ez Retirement plans (see Pension plans) S Salaries, Employees' Pay Sale of a business, Sale of a business. 2012 tax form 1040ez Sale of property, What Is a Disposition of Property? (see also Disposition of property) Sales of assets, Introduction Sales tax, Sales tax. 2012 tax form 1040ez Schedule C, How Do I File? Schedule C-EZ, How Do I File? Schedule SE (Form 1040), Who must pay self-employment tax. 2012 tax form 1040ez Schedule SE, filing requirement, Reporting Self-Employment Tax SE tax About, Self-Employment (SE) Tax Aliens, Aliens. 2012 tax form 1040ez Child employed by parent, Child employed by parent. 2012 tax form 1040ez Church employee, Church employee. 2012 tax form 1040ez Community property income, Community Property Income Deduction for, Self-employment tax. 2012 tax form 1040ez Earning credits, Earning credits in 2013 and 2014. 2012 tax form 1040ez Effects of using an optional method, Effects of using an optional method. 2012 tax form 1040ez Farm optional method, Farm Optional Method Fiscal year filer, Fiscal Year Filer Fishing crew member, Fishing crew member. 2012 tax form 1040ez Gain or loss, Gain or Loss Government employee, State or local government employee. 2012 tax form 1040ez , Foreign government or international organization employee. 2012 tax form 1040ez Joint return, Joint return. 2012 tax form 1040ez Lost income payments, Lost Income Payments Maximum earnings For 2011, What's New for 2013, Maximum earnings subject to SE tax. 2012 tax form 1040ez Subject to, Maximum earnings subject to self-employment tax. 2012 tax form 1040ez Methods for figuring net earnings, Methods for Figuring Net Earnings More than one business, More Than One Business, More than one business. 2012 tax form 1040ez Nonfarm optional method, Nonfarm Optional Method Notary public, Notary public. 2012 tax form 1040ez Optional methods Farm, Farm Optional Method Nonfarm, Nonfarm Optional Method Rate, SE tax rate. 2012 tax form 1040ez Regular method, Regular Method Residing abroad, U. 2012 tax form 1040ez S. 2012 tax form 1040ez citizen or resident alien residing abroad. 2012 tax form 1040ez Special rules and exceptions, Special Rules and Exceptions Tax rate, SE tax rate. 2012 tax form 1040ez Time limit for posting income, The Social Security Administration (SSA) time limit for posting self-employment income. 2012 tax form 1040ez Who must pay, Who Must Pay SE Tax? Why use an optional method, Why use an optional method? Section 179 Deduction, Section 179 deduction. 2012 tax form 1040ez Property, Section 179 property. 2012 tax form 1040ez Securities Dealer, Securities dealer. 2012 tax form 1040ez Trader, Securities trader. 2012 tax form 1040ez Self-employed health insurance deduction, Self-employed health insurance deduction. 2012 tax form 1040ez Self-employment tax (see SE tax) Settlement payments, Settlement payments. 2012 tax form 1040ez Short-term capital gain or loss, Is My Capital Gain or Loss Short Term or Long Term? Signature, electronic, Electronic signatures. 2012 tax form 1040ez Small Business Administration, Small Business Administration Small employer health insurance premiums credit, Credit for small employer health insurance premiums (Form 8941). 2012 tax form 1040ez Social security coverage, Social security coverage. 2012 tax form 1040ez Social security number (SSN), Social security number (SSN). 2012 tax form 1040ez Sole proprietor, Sole proprietor. 2012 tax form 1040ez , Sole proprietor or independent contractor. 2012 tax form 1040ez Sport utility vehicle, Section 179 deduction. 2012 tax form 1040ez Standard mileage rate, Standard mileage rate. 2012 tax form 1040ez For 2011, What's New for 2013 Statutory employee, Statutory employee. 2012 tax form 1040ez Suggestions for publication, Comments and suggestions. 2012 tax form 1040ez SUV, Section 179 deduction. 2012 tax form 1040ez T Tax home, Local transportation expenses. 2012 tax form 1040ez , Travel expenses. 2012 tax form 1040ez Tax preparation fees, Tax preparation fees. 2012 tax form 1040ez Tax refund Claim for, Refunds. 2012 tax form 1040ez Offset against debts, Offset against debts. 2012 tax form 1040ez Tax return How to file, How Do I File? Who must file, Do I Have To File an Income Tax Return? Tax year, Accounting Periods Calendar, Calendar tax year. 2012 tax form 1040ez Change in, Change in tax year. 2012 tax form 1040ez Fiscal, Fiscal tax year. 2012 tax form 1040ez Taxes Deduction for, Taxes Employment, Employment Taxes, Employment taxes. 2012 tax form 1040ez Excise, Excise Taxes, Excise taxes. 2012 tax form 1040ez Fuel, Fuel taxes. 2012 tax form 1040ez Income, Income Tax, Income taxes. 2012 tax form 1040ez Paid on certain employee tips, Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 2012 tax form 1040ez Personal property, Personal property tax. 2012 tax form 1040ez Real estate, Real estate taxes. 2012 tax form 1040ez Sales, Sales tax. 2012 tax form 1040ez Self-employment, Self-Employment (SE) Tax, Self-employment tax. 2012 tax form 1040ez Taxpayer rights, Declaration of Taxpayer Rights Third parties, Payments to, Payments to third parties. 2012 tax form 1040ez Tolls, Parking fees and tolls. 2012 tax form 1040ez Trade discount, Trade discounts. 2012 tax form 1040ez , Trade discounts. 2012 tax form 1040ez Trade or business, Trade or business. 2012 tax form 1040ez Trailer park owner, Trailer park owner. 2012 tax form 1040ez Transportation expenses, Local transportation expenses. 2012 tax form 1040ez Travel expenses, Travel expenses. 2012 tax form 1040ez U Underpayment of tax penalty, Penalty for underpayment of tax. 2012 tax form 1040ez Uniform capitalization rules, Uniform Capitalization Rules W Wages, Employees' Pay Work opportunity credit, Work opportunity credit (Form 5884). 2012 tax form 1040ez Prev  Up     Home   More Online Publications