File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2012 Tax Forms 1040ez

Irs Gov Form 1040nrIrs Amended FormsAmending Tax Returns OnlineAmending TaxesIrs Ez FormsWhere Can I Efile My State Taxes For FreeTaxes For StudentsNeed To Amend Tax ReturnFederal Tax Return Forms 1040ezIrs Instructions 1040ezWebsite Can I Efile Past Year Tax ReturnsTurbotax Premier Federal E File State 2010 Download Old VersionAmend 2011 Federal ReturnFederal Tax 1040ezFile 2012 Taxes FreeAmend 2010 Tax ReturnFiling State Taxes For FreeIrs Gov FormsFree State E FileH & R Block Online TaxesTurbotax Deluxe Federal E File State 2010 Old VersionFree Tax Filing 2011Irs GovMilitary Taxes OnlineFile 2009 Taxes For FreeHow Do I Amend My 2009 Tax Return990 Ez FormIrs 1040x 2010Turbo Taxes 20112006 Federal Tax FormsFile Tax Extension OnlineMyfreetaxes Com Achr2012 Tax Form 10402010 Federal Income Tax Forms1040ez Tax Forms DownloadsVita Free Tax HelpI Didn T File My 2011 TaxesIrs Tax Forms For 20091040 Ez Form 2011Back Tax

2012 Tax Forms 1040ez

2012 tax forms 1040ez Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. 2012 tax forms 1040ez Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . 2012 tax forms 1040ez Fiscal-year taxpayers. 2012 tax forms 1040ez   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. 2012 tax forms 1040ez These changes are described under Fiscal-Year Taxpayers at the end of this calendar. 2012 tax forms 1040ez First Quarter The first quarter of a calendar year is made up of January, February, and March. 2012 tax forms 1040ez Second Quarter The second quarter of a calendar year is made up of April, May, and June. 2012 tax forms 1040ez Third Quarter The third quarter of a calendar year is made up of July, August, and September. 2012 tax forms 1040ez Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 2012 tax forms 1040ez Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. 2012 tax forms 1040ez Use the following general guidelines to make these changes. 2012 tax forms 1040ez The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. 2012 tax forms 1040ez Also see Saturday, Sunday, or legal holiday, earlier. 2012 tax forms 1040ez Individuals Form 1040. 2012 tax forms 1040ez    This form is due on the 15th day of the 4th month after the end of your tax year. 2012 tax forms 1040ez Form 4868 is used to request an extension of time to file Form 1040. 2012 tax forms 1040ez Estimated tax payments (Form 1040-ES). 2012 tax forms 1040ez   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. 2012 tax forms 1040ez Partnerships Form 1065. 2012 tax forms 1040ez   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. 2012 tax forms 1040ez Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. 2012 tax forms 1040ez Form 1065-B (electing large partnerships). 2012 tax forms 1040ez   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. 2012 tax forms 1040ez Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. 2012 tax forms 1040ez Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). 2012 tax forms 1040ez   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. 2012 tax forms 1040ez S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. 2012 tax forms 1040ez Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. 2012 tax forms 1040ez Estimated tax payments. 2012 tax forms 1040ez   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. 2012 tax forms 1040ez Form 2553. 2012 tax forms 1040ez   This form is used to choose S corporation treatment. 2012 tax forms 1040ez It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. 2012 tax forms 1040ez Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. 2012 tax forms 1040ez Principally, it covers the following federal taxes. 2012 tax forms 1040ez Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. 2012 tax forms 1040ez Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. 2012 tax forms 1040ez Federal unemployment (FUTA) tax you must pay as an employer. 2012 tax forms 1040ez The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. 2012 tax forms 1040ez Use this calendar with Publication 15 (Circular E), which gives the deposit rules. 2012 tax forms 1040ez Forms you may need. 2012 tax forms 1040ez   The following is a list and description of the primary employment tax forms you may need. 2012 tax forms 1040ez Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. 2012 tax forms 1040ez This form is due the last day of the first calendar month after the calendar year ends. 2012 tax forms 1040ez Use it to report the FUTA tax on wages you paid. 2012 tax forms 1040ez Form 941, Employer's QUARTERLY Federal Tax Return. 2012 tax forms 1040ez This form is due the last day of the first calendar month after the calendar quarter ends. 2012 tax forms 1040ez Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. 2012 tax forms 1040ez Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. 2012 tax forms 1040ez This form is due the last day of the first calendar month after the calendar year ends. 2012 tax forms 1040ez Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. 2012 tax forms 1040ez Form 944, Employer's ANNUAL Federal Tax Return. 2012 tax forms 1040ez This form is due the last day of the first calendar month after the calendar year ends. 2012 tax forms 1040ez Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. 2012 tax forms 1040ez Form 945, Annual Return of Withheld Federal Income Tax. 2012 tax forms 1040ez This form is due the last day of the first calendar month after the calendar year ends. 2012 tax forms 1040ez Use it to report income tax withheld on all nonpayroll items. 2012 tax forms 1040ez Nonpayroll items include the following. 2012 tax forms 1040ez Backup withholding. 2012 tax forms 1040ez Withholding on pensions, annuities, IRAs, and gambling winnings. 2012 tax forms 1040ez Payments of Indian gaming profits to tribal members. 2012 tax forms 1040ez Fiscal-year taxpayers. 2012 tax forms 1040ez   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. 2012 tax forms 1040ez The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. 2012 tax forms 1040ez These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. 2012 tax forms 1040ez See July 31 , later. 2012 tax forms 1040ez Extended due dates. 2012 tax forms 1040ez   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. 2012 tax forms 1040ez If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. 2012 tax forms 1040ez However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. 2012 tax forms 1040ez First Quarter The first quarter of a calendar year is made up of January, February, and March. 2012 tax forms 1040ez Second Quarter The second quarter of a calendar year is made up of April, May, and June. 2012 tax forms 1040ez Third Quarter The third quarter of a calendar year is made up of July, August, and September. 2012 tax forms 1040ez Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 2012 tax forms 1040ez Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. 2012 tax forms 1040ez Use this calendar with Publication 510. 2012 tax forms 1040ez Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. 2012 tax forms 1040ez References to Form 2290 also apply to Form 2290(SP). 2012 tax forms 1040ez Forms you may need. 2012 tax forms 1040ez   The following is a list and description of the excise tax forms you may need. 2012 tax forms 1040ez Form 11-C, Occupational Tax and Registration Return for Wagering. 2012 tax forms 1040ez Use this form to register any wagering activity and to pay an occupational tax on wagering. 2012 tax forms 1040ez File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. 2012 tax forms 1040ez You must file the form before you begin accepting wagers. 2012 tax forms 1040ez After that, file the form by July 1 of each year. 2012 tax forms 1040ez Also, see Form 730, later. 2012 tax forms 1040ez Form 720, Quarterly Federal Excise Tax Return. 2012 tax forms 1040ez File this form by the last day of the month following the calendar quarter. 2012 tax forms 1040ez Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. 2012 tax forms 1040ez Form 730, Monthly Tax Return for Wagers. 2012 tax forms 1040ez Use this form to pay an excise tax on wagers you accept. 2012 tax forms 1040ez File this form for each month by the last day of the following month. 2012 tax forms 1040ez Also, see Form 11-C, earlier. 2012 tax forms 1040ez Form 2290, Heavy Highway Vehicle Use Tax Return. 2012 tax forms 1040ez Use this form to pay the federal use tax on heavy highway vehicles registered in your name. 2012 tax forms 1040ez File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. 2012 tax forms 1040ez The tax period begins on July 1 and ends the following June 30. 2012 tax forms 1040ez You must pay the full year's tax on all vehicles you have in use during the month of July. 2012 tax forms 1040ez You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. 2012 tax forms 1040ez For more information, see the Instructions for Form 2290. 2012 tax forms 1040ez Fiscal-year taxpayers. 2012 tax forms 1040ez   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. 2012 tax forms 1040ez Adjustments for Saturday, Sunday, or legal holidays. 2012 tax forms 1040ez   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. 2012 tax forms 1040ez For excise taxes, there are two exceptions to this rule. 2012 tax forms 1040ez For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. 2012 tax forms 1040ez Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. 2012 tax forms 1040ez If the due date falls on a Sunday, the deposit is due on the following Monday. 2012 tax forms 1040ez For more information, see the Instructions for Form 720. 2012 tax forms 1040ez The Excise Tax Calendar has been adjusted for all of these provisions. 2012 tax forms 1040ez Regular method taxes. 2012 tax forms 1040ez   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. 2012 tax forms 1040ez First Quarter The first quarter of a calendar year is made up of January, February, and March. 2012 tax forms 1040ez Second Quarter The second quarter of a calendar year is made up of April, May, and June. 2012 tax forms 1040ez Third Quarter The third quarter of a calendar year is made up of July, August, and September. 2012 tax forms 1040ez Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. 2012 tax forms 1040ez How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. 2012 tax forms 1040ez Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. 2012 tax forms 1040ez Free help with your tax return. 2012 tax forms 1040ez   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2012 tax forms 1040ez The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. 2012 tax forms 1040ez The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2012 tax forms 1040ez Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2012 tax forms 1040ez Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. 2012 tax forms 1040ez To find the nearest VITA or TCE site, visit IRS. 2012 tax forms 1040ez gov or call 1-800-906-9887. 2012 tax forms 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 tax forms 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 tax forms 1040ez aarp. 2012 tax forms 1040ez org/money/taxaide or call 1-888-227-7669. 2012 tax forms 1040ez   For more information on these programs, go to IRS. 2012 tax forms 1040ez gov and enter “VITA” in the search box. 2012 tax forms 1040ez Internet. 2012 tax forms 1040ez IRS. 2012 tax forms 1040ez gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. 2012 tax forms 1040ez Apply for an Employer Identification Number (EIN). 2012 tax forms 1040ez Go to IRS. 2012 tax forms 1040ez gov and enter Apply for an EIN in the search box. 2012 tax forms 1040ez Request an Electronic Filing PIN by going to IRS. 2012 tax forms 1040ez gov and entering Electronic Filing PIN in the search box. 2012 tax forms 1040ez Check the status of your 2013 refund with Where's My Refund? Go to IRS. 2012 tax forms 1040ez gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 tax forms 1040ez If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2012 tax forms 1040ez Checking the status of your amended return. 2012 tax forms 1040ez Go to IRS. 2012 tax forms 1040ez gov and enter Where's My Amended Return in the search box. 2012 tax forms 1040ez Download forms, instructions, and publications, including some accessible versions. 2012 tax forms 1040ez Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. 2012 tax forms 1040ez gov or IRS2Go. 2012 tax forms 1040ez Tax return and tax account transcripts are generally available for the current year and past three years. 2012 tax forms 1040ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 tax forms 1040ez gov. 2012 tax forms 1040ez Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2012 tax forms 1040ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 tax forms 1040ez gov. 2012 tax forms 1040ez Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. 2012 tax forms 1040ez gov or IRS2Go. 2012 tax forms 1040ez Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. 2012 tax forms 1040ez An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. 2012 tax forms 1040ez Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. 2012 tax forms 1040ez If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. 2012 tax forms 1040ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 tax forms 1040ez Locate the nearest volunteer help site with the VITA Locator Tool on IRS. 2012 tax forms 1040ez gov. 2012 tax forms 1040ez Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2012 tax forms 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2012 tax forms 1040ez Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. 2012 tax forms 1040ez AARP offers the Tax-Aide counseling program as part of the TCE program. 2012 tax forms 1040ez Visit AARP's website to find the nearest Tax-Aide location. 2012 tax forms 1040ez Research your tax questions. 2012 tax forms 1040ez Search publications and instructions by topic or keyword. 2012 tax forms 1040ez Read the Internal Revenue Code, regulations, or other official guidance. 2012 tax forms 1040ez Read Internal Revenue Bulletins. 2012 tax forms 1040ez Sign up to receive local and national tax news by email. 2012 tax forms 1040ez Phone. 2012 tax forms 1040ez You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 tax forms 1040ez Download the free IRS2Go mobile app from the iTunes app store or from Google Play. 2012 tax forms 1040ez Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2012 tax forms 1040ez Call to locate the nearest volunteer help site, 1-800-906-9887. 2012 tax forms 1040ez Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2012 tax forms 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. 2012 tax forms 1040ez Most VITA and TCE sites offer free electronic filing. 2012 tax forms 1040ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 tax forms 1040ez Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 tax forms 1040ez Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. 2012 tax forms 1040ez The automated Where's My Refund? information is available 24 hours a day, 7 days a week. 2012 tax forms 1040ez If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2012 tax forms 1040ez Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 tax forms 1040ez Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 tax forms 1040ez Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. 2012 tax forms 1040ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 tax forms 1040ez Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). 2012 tax forms 1040ez You should receive your order within 10 business days. 2012 tax forms 1040ez Call to order transcripts of your tax returns or tax account, 1-800-908-9946. 2012 tax forms 1040ez Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. 2012 tax forms 1040ez Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. 2012 tax forms 1040ez Call to ask tax questions, 1-800-829-1040. 2012 tax forms 1040ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 tax forms 1040ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 tax forms 1040ez These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. 2012 tax forms 1040ez gsa. 2012 tax forms 1040ez gov/fedrelay. 2012 tax forms 1040ez Walk-in. 2012 tax forms 1040ez You can find a selection of forms, publications and services — in-person, face-to-face. 2012 tax forms 1040ez Products. 2012 tax forms 1040ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 tax forms 1040ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 tax forms 1040ez Services. 2012 tax forms 1040ez You can walk in to your local TAC most business days for personal, face-to-face tax help. 2012 tax forms 1040ez An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2012 tax forms 1040ez If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. 2012 tax forms 1040ez No appointment is necessary—just walk in. 2012 tax forms 1040ez Before visiting, check www. 2012 tax forms 1040ez irs. 2012 tax forms 1040ez gov/localcontacts for hours of operation and services provided. 2012 tax forms 1040ez Mail. 2012 tax forms 1040ez You can send your order for forms, instructions, and publications to the address below. 2012 tax forms 1040ez You should receive a response within 10 business days after your request is received. 2012 tax forms 1040ez  Internal Revenue Service 1201 N. 2012 tax forms 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. 2012 tax forms 1040ez   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 tax forms 1040ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 tax forms 1040ez What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. 2012 tax forms 1040ez We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2012 tax forms 1040ez You face (or your business is facing) an immediate threat of adverse action. 2012 tax forms 1040ez You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 tax forms 1040ez   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2012 tax forms 1040ez Here's why we can help: TAS is an independent organization within the IRS. 2012 tax forms 1040ez Our advocates know how to work with the IRS. 2012 tax forms 1040ez Our services are free and tailored to meet your needs. 2012 tax forms 1040ez We have offices in every state, the District of Columbia, and Puerto Rico. 2012 tax forms 1040ez How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. 2012 tax forms 1040ez irs. 2012 tax forms 1040ez gov/advocate, or call us toll-free at 1-877-777-4778. 2012 tax forms 1040ez How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 tax forms 1040ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2012 tax forms 1040ez irs. 2012 tax forms 1040ez gov/sams. 2012 tax forms 1040ez Low Income Taxpayer Clinics. 2012 tax forms 1040ez   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2012 tax forms 1040ez Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 tax forms 1040ez Visit www. 2012 tax forms 1040ez TaxpayerAdvocate. 2012 tax forms 1040ez irs. 2012 tax forms 1040ez gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 tax forms 1040ez gnewbus01 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Filing Information For Tax Pros & Partners

Modernized e-File (MeF) Program Information
Modernized e-File (MeF) is a web-based electronic filing system used to transmit business tax returns through the Internet.

Information for IRS e-file Providers
Individual and Business e-file Information for Tax Professionals, Electronic Return Originators, Intermediate Service Providers, Software Developers/Transmitters, and Reporting Agents.

PTIN Requirements for Tax Return Preparers
Regulations require all paid tax return preparers to obtain a PTIN. Preparers must renew their PTIN each year by December 31.

Information and Technical Guidance for Software Developers and Transmitters
This page provides information and techincal guidance for software developers and transmitters interested in developing software for the Modernized e-file Forms 2290, 720, and 8849.

Become an Authorized e-file Provider
Save money, increase your productivity and build your business, while providing a service the majority of taxpayers now expect.

Page Last Reviewed or Updated: 14-Mar-2014

The 2012 Tax Forms 1040ez

2012 tax forms 1040ez 1. 2012 tax forms 1040ez   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). 2012 tax forms 1040ez  You can set up and make contributions to an IRA if you receive taxable compensation. 2012 tax forms 1040ez Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. 2012 tax forms 1040ez For more information about IRAs, see Publication 590. 2012 tax forms 1040ez Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. 2012 tax forms 1040ez The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. 2012 tax forms 1040ez Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. 2012 tax forms 1040ez Many types of educational assistance are tax free if they meet the requirements discussed here. 2012 tax forms 1040ez Special rules apply to U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. 2012 tax forms 1040ez For information about these rules, see Publication 54, Tax Guide for U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Citizens and Resident Aliens Abroad. 2012 tax forms 1040ez Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. 2012 tax forms 1040ez A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. 2012 tax forms 1040ez Amount of scholarship or fellowship. 2012 tax forms 1040ez   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. 2012 tax forms 1040ez This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. 2012 tax forms 1040ez The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. 2012 tax forms 1040ez Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. 2012 tax forms 1040ez Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. 2012 tax forms 1040ez A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. 2012 tax forms 1040ez (But for exceptions, see Payment for services,later. 2012 tax forms 1040ez Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. 2012 tax forms 1040ez Candidate for a degree. 2012 tax forms 1040ez   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. 2012 tax forms 1040ez Eligible educational institution. 2012 tax forms 1040ez   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 2012 tax forms 1040ez Qualified education expenses. 2012 tax forms 1040ez   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. 2012 tax forms 1040ez These items must be required of all students in your course of instruction. 2012 tax forms 1040ez Expenses that do not qualify. 2012 tax forms 1040ez   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. 2012 tax forms 1040ez Payment for services. 2012 tax forms 1040ez   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. 2012 tax forms 1040ez This applies even if all candidates for a degree must perform the services to receive the degree. 2012 tax forms 1040ez (See exceptions next. 2012 tax forms 1040ez ) Exceptions. 2012 tax forms 1040ez   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. 2012 tax forms 1040ez Example 1. 2012 tax forms 1040ez You received a scholarship of $2,500. 2012 tax forms 1040ez The scholarship was not received under either of the exceptions mentioned above. 2012 tax forms 1040ez As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. 2012 tax forms 1040ez Of the $2,500 scholarship, $1,000 represents payment for teaching. 2012 tax forms 1040ez The provider of your scholarship gives you a Form W-2 showing $1,000 as income. 2012 tax forms 1040ez Your qualified education expenses were at least $1,500. 2012 tax forms 1040ez Assuming that all other conditions are met, $1,500 of your scholarship is tax free. 2012 tax forms 1040ez The $1,000 you received for teaching is taxable. 2012 tax forms 1040ez Example 2. 2012 tax forms 1040ez You are a candidate for a degree at a medical school. 2012 tax forms 1040ez You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. 2012 tax forms 1040ez The terms of your scholarship require you to perform future services. 2012 tax forms 1040ez A substantial penalty applies if you do not comply. 2012 tax forms 1040ez The entire amount of your grant is taxable as payment for services in the year it is received. 2012 tax forms 1040ez Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. 2012 tax forms 1040ez Worksheet 1-1. 2012 tax forms 1040ez    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. 2012 tax forms 1040ez    Worksheet 1-1. 2012 tax forms 1040ez Taxable Scholarship and Fellowship Income 1. 2012 tax forms 1040ez Enter the total amount of any scholarship or fellowship for 2013. 2012 tax forms 1040ez See Amount of scholarship or fellowship, earlier. 2012 tax forms 1040ez 1. 2012 tax forms 1040ez       If you are a degree candidate at an eligible educational institution, go to line 2. 2012 tax forms 1040ez If you are not a degree candidate at an eligible educational institution, stop here. 2012 tax forms 1040ez The entire amount is taxable. 2012 tax forms 1040ez For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. 2012 tax forms 1040ez       2. 2012 tax forms 1040ez Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. 2012 tax forms 1040ez (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. 2012 tax forms 1040ez ) 2. 2012 tax forms 1040ez     3. 2012 tax forms 1040ez Subtract line 2 from line 1 3. 2012 tax forms 1040ez     4. 2012 tax forms 1040ez Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. 2012 tax forms 1040ez     5. 2012 tax forms 1040ez Subtract line 4 from line 3 5. 2012 tax forms 1040ez     6. 2012 tax forms 1040ez Enter the amount of your qualified education expenses 6. 2012 tax forms 1040ez     7. 2012 tax forms 1040ez Enter the smaller of line 5 or line 6. 2012 tax forms 1040ez This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. 2012 tax forms 1040ez     8. 2012 tax forms 1040ez Subtract line 7 from line 5 8. 2012 tax forms 1040ez     9. 2012 tax forms 1040ez Taxable part. 2012 tax forms 1040ez Add lines 2, 4, and 8. 2012 tax forms 1040ez See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. 2012 tax forms 1040ez     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. 2012 tax forms 1040ez You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. 2012 tax forms 1040ez Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. 2012 tax forms 1040ez If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. 2012 tax forms 1040ez If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. 2012 tax forms 1040ez You must report the taxable amount whether or not you received a Form W-2. 2012 tax forms 1040ez If you receive an incorrect Form W-2, ask the payer for a corrected one. 2012 tax forms 1040ez For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. 2012 tax forms 1040ez How To Report How you report any taxable scholarship or fellowship income depends on which return you file. 2012 tax forms 1040ez Form 1040EZ. 2012 tax forms 1040ez   If you file Form 1040EZ, include the taxable amount in the total on line 1. 2012 tax forms 1040ez If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. 2012 tax forms 1040ez Form 1040A. 2012 tax forms 1040ez   If you file Form 1040A, include the taxable amount in the total on line 7. 2012 tax forms 1040ez If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. 2012 tax forms 1040ez Form 1040. 2012 tax forms 1040ez   If you file Form 1040, include the taxable amount in the total on line 7. 2012 tax forms 1040ez If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. 2012 tax forms 1040ez Schedule SE (Form 1040). 2012 tax forms 1040ez   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. 2012 tax forms 1040ez If your net earnings are $400 or more, you must pay self-employment tax. 2012 tax forms 1040ez Use Schedule SE, Self-Employment Tax, to figure this tax. 2012 tax forms 1040ez Form 1040NR. 2012 tax forms 1040ez   If you file Form 1040NR, report the taxable amount on line 12. 2012 tax forms 1040ez Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. 2012 tax forms 1040ez S. 2012 tax forms 1040ez Source Income Subject to Withholding. 2012 tax forms 1040ez See the Instructions for Form 1040NR for more information. 2012 tax forms 1040ez Form 1040NR-EZ. 2012 tax forms 1040ez   If you file Form 1040NR-EZ, report the taxable amount on line 5. 2012 tax forms 1040ez Generally, you must report the amount shown in box 2 of Form(s) 1042-S. 2012 tax forms 1040ez See the Instructions for Form 1040NR-EZ for more information. 2012 tax forms 1040ez Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. 2012 tax forms 1040ez Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. 2012 tax forms 1040ez Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. 2012 tax forms 1040ez They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. 2012 tax forms 1040ez Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. 2012 tax forms 1040ez Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. 2012 tax forms 1040ez Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. 2012 tax forms 1040ez Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. 2012 tax forms 1040ez Do not include these payments as income on your federal tax return. 2012 tax forms 1040ez If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. 2012 tax forms 1040ez This applies only to the part of your VA payments that is required to be used for education expenses. 2012 tax forms 1040ez You may want to visit the Veteran's Administration website at www. 2012 tax forms 1040ez gibill. 2012 tax forms 1040ez va. 2012 tax forms 1040ez gov for specific information about the various VA benefits for education. 2012 tax forms 1040ez Example. 2012 tax forms 1040ez You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. 2012 tax forms 1040ez Neither of these benefits is taxable and you do not report them on your tax return. 2012 tax forms 1040ez You also want to claim an American opportunity credit on your return. 2012 tax forms 1040ez You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). 2012 tax forms 1040ez To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. 2012 tax forms 1040ez You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. 2012 tax forms 1040ez Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. 2012 tax forms 1040ez This is called a “tuition reduction. 2012 tax forms 1040ez ” You do not have to include a qualified tuition reduction in your income. 2012 tax forms 1040ez A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. 2012 tax forms 1040ez You do not have to use the tuition reduction at the eligible educational institution from which you received it. 2012 tax forms 1040ez In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. 2012 tax forms 1040ez The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. 2012 tax forms 1040ez You must include in your income any tuition reduction you receive that is payment for your services. 2012 tax forms 1040ez Eligible educational institution. 2012 tax forms 1040ez   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 2012 tax forms 1040ez Officers, owners, and highly compensated employees. 2012 tax forms 1040ez   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. 2012 tax forms 1040ez This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. 2012 tax forms 1040ez The group must be defined under a reasonable classification set up by the employer. 2012 tax forms 1040ez The classification must not discriminate in favor of owners, officers, or highly compensated employees. 2012 tax forms 1040ez Payment for services. 2012 tax forms 1040ez   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. 2012 tax forms 1040ez This applies even if all candidates for a degree must perform the services to receive the degree. 2012 tax forms 1040ez (See below for exceptions. 2012 tax forms 1040ez ) Exceptions. 2012 tax forms 1040ez   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. 2012 tax forms 1040ez Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. 2012 tax forms 1040ez You are an employee of the eligible educational institution. 2012 tax forms 1040ez You were an employee of the eligible educational institution, but you retired or left on disability. 2012 tax forms 1040ez You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. 2012 tax forms 1040ez You are the dependent child or spouse of an individual described in (1) through (3), above. 2012 tax forms 1040ez Child of deceased parents. 2012 tax forms 1040ez   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. 2012 tax forms 1040ez Child of divorced parents. 2012 tax forms 1040ez   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. 2012 tax forms 1040ez Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. 2012 tax forms 1040ez It is provided by an eligible educational institution. 2012 tax forms 1040ez You are a graduate student who performs teaching or research activities for the educational institution. 2012 tax forms 1040ez You must include in income any other tuition reductions for graduate education that you receive. 2012 tax forms 1040ez How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. 2012 tax forms 1040ez Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). 2012 tax forms 1040ez Prev  Up  Next   Home   More Online Publications