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2012 Tax Forms Federal

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2012 Tax Forms Federal

2012 tax forms federal 2. 2012 tax forms federal   Withholding Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Income Tax Withholding Statement. 2012 tax forms federal 30% Flat Rate Withholding Social Security and Medicare TaxesGeneral Information Bilateral Social Security (Totalization) Agreements Topics - This chapter discusses: Withholding income tax from the pay of U. 2012 tax forms federal S. 2012 tax forms federal citizens, Withholding tax at a flat rate, and Social security and Medicare taxes. 2012 tax forms federal Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax Form (and Instructions) 673 Statement For Claiming Exemption From Withholding on Foreign Earned Income Eligible for the Exclusion Provided by Section 911 W-4 Employee's Withholding Allowance Certificate W-9 Request for Taxpayer Identification Number and Certification See chapter 7 for information about getting this publication and these forms. 2012 tax forms federal Income Tax Withholding U. 2012 tax forms federal S. 2012 tax forms federal employers generally must withhold U. 2012 tax forms federal S. 2012 tax forms federal income tax from the pay of U. 2012 tax forms federal S. 2012 tax forms federal citizens working abroad unless the employer is required by foreign law to withhold foreign income tax. 2012 tax forms federal Foreign earned income exclusion. 2012 tax forms federal   Your employer does not have to withhold U. 2012 tax forms federal S. 2012 tax forms federal income taxes from wages you earn abroad if it is reasonable to believe that you will exclude them from income under the foreign earned income exclusion or the foreign housing exclusion. 2012 tax forms federal   Your employer should withhold taxes from any wages you earn for working in the United States. 2012 tax forms federal Statement. 2012 tax forms federal   You can give a statement to your employer indicating that you expect to qualify for the foreign earned income exclusion under either the bona fide residence test or the physical presence test and indicating your estimated housing cost exclusion. 2012 tax forms federal   Form 673 is an acceptable statement. 2012 tax forms federal You can use Form 673 only if you are a U. 2012 tax forms federal S. 2012 tax forms federal citizen. 2012 tax forms federal You do not have to use the form. 2012 tax forms federal You can prepare your own statement. 2012 tax forms federal See a copy of Form 673, later. 2012 tax forms federal   Generally, your employer can stop the withholding once you submit the statement that includes a declaration that the statement is made under penalties of perjury. 2012 tax forms federal However, if your employer has reason to believe that you will not qualify for either the foreign earned income or the foreign housing exclusion, your employer must continue to withhold. 2012 tax forms federal   In determining whether your foreign earned income is more than the limit on either the foreign earned income exclusion or the foreign housing exclusion, if your employer has any information about pay you received from any other source outside the United States, your employer must take that information into account. 2012 tax forms federal Foreign tax credit. 2012 tax forms federal   If you plan to take a foreign tax credit, you may be eligible for additional withholding allowances on Form W-4. 2012 tax forms federal You can take these additional withholding allowances only for foreign tax credits attributable to taxable salary or wage income. 2012 tax forms federal Withholding from pension payments. 2012 tax forms federal   U. 2012 tax forms federal S. 2012 tax forms federal payers of benefits from employer-deferred compensation plans, individual retirement plans, and commercial annuities generally must withhold income tax from payments delivered outside of the United States. 2012 tax forms federal You can choose exemption from withholding if you: Provide the payer of the benefits with a residence address in the United States or a U. 2012 tax forms federal S. 2012 tax forms federal possession, or Certify to the payer that you are not a U. 2012 tax forms federal S. 2012 tax forms federal citizen or resident alien or someone who left the United States to avoid tax. 2012 tax forms federal Check your withholding. 2012 tax forms federal   Before you report U. 2012 tax forms federal S. 2012 tax forms federal income tax withholding on your tax return, you should carefully review all information documents, such as Form W-2, Wage and Tax Statement, and the Form 1099 information returns. 2012 tax forms federal Compare other records, such as final pay records or bank statements, with Form W-2 or Form 1099 to verify the withholding on these forms. 2012 tax forms federal Check your U. 2012 tax forms federal S. 2012 tax forms federal income tax withholding even if you pay someone else to prepare your tax return. 2012 tax forms federal You may be assessed penalties and interest if you claim more than your correct amount of withholding allowances. 2012 tax forms federal This image is too large to be displayed in the current screen. 2012 tax forms federal Please click the link to view the image. 2012 tax forms federal Form 673 30% Flat Rate Withholding Generally, U. 2012 tax forms federal S. 2012 tax forms federal payers of income other than wages, such as dividends and royalties, are required to withhold tax at a flat 30% (or lower treaty) rate on nonwage income paid to nonresident aliens. 2012 tax forms federal If you are a U. 2012 tax forms federal S. 2012 tax forms federal citizen or resident alien and this tax is withheld in error from payments to you because you have a foreign address, you should notify the payer of the income to stop the withholding. 2012 tax forms federal Use Form W-9 to notify the payer. 2012 tax forms federal You can claim the tax withheld in error as a withholding credit on your tax return if the amount is not adjusted by the payer. 2012 tax forms federal Social security benefits paid to residents. 2012 tax forms federal   If you are a lawful permanent resident (green card holder) and a flat 30% tax was withheld in error on your social security benefits, the tax is refundable by the Social Security Administration (SSA) or the IRS. 2012 tax forms federal The SSA will refund the tax withheld if the refund can be processed during the same calendar year in which the tax was withheld. 2012 tax forms federal If the SSA cannot refund the tax withheld, you must file a Form 1040 or 1040A with the Internal Revenue Service Center at the address listed under Where To File to determine if you are entitled to a refund. 2012 tax forms federal The following information must be submitted with your Form 1040 or Form 1040A. 2012 tax forms federal A copy of Form SSA-1042S, Social Security Benefit Statement. 2012 tax forms federal A copy of your “green card. 2012 tax forms federal ” A signed declaration that includes the following statements. 2012 tax forms federal   “I am a U. 2012 tax forms federal S. 2012 tax forms federal lawful permanent resident and my green card has been neither revoked nor administratively or judicially determined to have been abandoned. 2012 tax forms federal I am filing a U. 2012 tax forms federal S. 2012 tax forms federal income tax return for the taxable year as a resident alien reporting all of my worldwide income. 2012 tax forms federal I have not claimed benefits for the taxable year under an income tax treaty as a nonresident alien. 2012 tax forms federal ” Social Security and Medicare Taxes Social security and Medicare taxes may apply to wages paid to an employee regardless of where the services are performed. 2012 tax forms federal General Information In general, U. 2012 tax forms federal S. 2012 tax forms federal social security and Medicare taxes do not apply to wages for services you perform as an employee outside the United States unless one of the following exceptions applies. 2012 tax forms federal You perform the services on or in connection with an American vessel or aircraft (defined later) and either: You entered into your employment contract within the United States, or The vessel or aircraft touches at a U. 2012 tax forms federal S. 2012 tax forms federal port while you are employed on it. 2012 tax forms federal You are working in one of the countries with which the United States has entered into a bilateral social security agreement (discussed later). 2012 tax forms federal You are working for an American employer (defined later). 2012 tax forms federal You are working for a foreign affiliate (defined later) of an American employer under a voluntary agreement entered into between the American employer and the U. 2012 tax forms federal S. 2012 tax forms federal Treasury Department. 2012 tax forms federal American vessel or aircraft. 2012 tax forms federal   An American vessel is any vessel documented or numbered under the laws of the United States and any other vessel whose crew is employed solely by one or more U. 2012 tax forms federal S. 2012 tax forms federal citizens, residents, or corporations. 2012 tax forms federal An American aircraft is an aircraft registered under the laws of the United States. 2012 tax forms federal American employer. 2012 tax forms federal   An American employer includes any of the following. 2012 tax forms federal The U. 2012 tax forms federal S. 2012 tax forms federal Government or any of its instrumentalities. 2012 tax forms federal An individual who is a resident of the United States. 2012 tax forms federal A partnership of which at least two-thirds of the partners are U. 2012 tax forms federal S. 2012 tax forms federal residents. 2012 tax forms federal A trust of which all the trustees are U. 2012 tax forms federal S. 2012 tax forms federal residents. 2012 tax forms federal A corporation organized under the laws of the United States, any U. 2012 tax forms federal S. 2012 tax forms federal state, or the District of Columbia, Puerto Rico, the U. 2012 tax forms federal S. 2012 tax forms federal Virgin Islands, Guam, or American Samoa. 2012 tax forms federal   An American employer also includes any foreign person with an employee who is performing services in connection with a contract between the U. 2012 tax forms federal S. 2012 tax forms federal government (or any instrumentality thereof) and a member of a domestically controlled group of entities which includes such foreign person. 2012 tax forms federal Foreign affiliate. 2012 tax forms federal   A foreign affiliate of an American employer is any foreign entity in which the American employer has at least a 10% interest, directly or through one or more entities. 2012 tax forms federal For a corporation, the 10% interest must be in its voting stock. 2012 tax forms federal For any other entity, the 10% interest must be in its profits. 2012 tax forms federal   Form 2032, Contract Coverage Under Title II of the Social Security Act, is used by American employers to extend social security coverage to U. 2012 tax forms federal S. 2012 tax forms federal citizens and resident aliens working abroad for foreign affiliates of American employers. 2012 tax forms federal Once you enter into an agreement, coverage cannot be terminated. 2012 tax forms federal Excludable meals and lodging. 2012 tax forms federal   Social security tax does not apply to the value of meals and lodging provided to you for the convenience of your employer if it is reasonable to believe that you will be able to exclude the value from your income. 2012 tax forms federal Bilateral Social Security (Totalization) Agreements The United States has entered into agreements with some foreign countries to coordinate social security coverage and taxation of workers who are employed in those countries. 2012 tax forms federal These agreements are commonly referred to as totalization agreements and are in effect with the following countries. 2012 tax forms federal Australia Greece Norway Austria Ireland Poland Belgium Italy Portugal Canada Japan Spain Chile Korea, Sweden Czech South Switzerland Republic Luxembourg United Denmark Netherlands Kingdom Finland     France     Germany           Under these agreements, dual coverage and dual contributions (taxes) for the same work are eliminated. 2012 tax forms federal The agreements generally make sure that you pay social security taxes to only one country. 2012 tax forms federal Generally, under these agreements, you will only be subject to social security taxes in the country where you are working. 2012 tax forms federal However, if you are temporarily sent to work in a foreign country and your pay would otherwise be subject to social security taxes in both the United States and that country, you generally can remain covered only by U. 2012 tax forms federal S. 2012 tax forms federal social security. 2012 tax forms federal You can get more information on any specific agreement by contacting: Social Security Administration Office of International Programs P. 2012 tax forms federal O. 2012 tax forms federal Box 17741 Baltimore, MD 21235-7741 If you have access to the Internet, you can get more information at: http://www. 2012 tax forms federal socialsecurity. 2012 tax forms federal gov/international. 2012 tax forms federal Covered by U. 2012 tax forms federal S. 2012 tax forms federal only. 2012 tax forms federal   If your pay in a foreign country is subject only to U. 2012 tax forms federal S. 2012 tax forms federal social security tax and is exempt from foreign social security tax, your employer should get a certificate of coverage from the Office of International Programs. 2012 tax forms federal Covered by foreign country only. 2012 tax forms federal   If you are permanently working in a foreign country with which the United States has a social security agreement and, under the agreement, your pay is exempt from U. 2012 tax forms federal S. 2012 tax forms federal social security tax, you or your employer should get a statement from the authorized official or agency of the foreign country verifying that your pay is subject to social security coverage in that country. 2012 tax forms federal   If the authorities of the foreign country will not issue such a statement, either you or your employer should get a statement from the U. 2012 tax forms federal S. 2012 tax forms federal Social Security Administration, Office of International Programs, at the address listed earlier. 2012 tax forms federal The statement should indicate that your wages are not covered by the U. 2012 tax forms federal S. 2012 tax forms federal social security system. 2012 tax forms federal   This statement should be kept by your employer because it establishes that your pay is exempt from U. 2012 tax forms federal S. 2012 tax forms federal social security tax. 2012 tax forms federal   Only wages paid on or after the effective date of the totalization agreement can be exempt from U. 2012 tax forms federal S. 2012 tax forms federal social security tax. 2012 tax forms federal Prev  Up  Next   Home   More Online Publications
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The 2012 Tax Forms Federal

2012 tax forms federal Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). 2012 tax forms federal However, you can still choose to use the previous carryback period. 2012 tax forms federal You also can choose not to carry back an NOL and only carry it forward. 2012 tax forms federal Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. 2012 tax forms federal The instructions for this form will be revised to reflect the new law. 2012 tax forms federal Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. 2012 tax forms federal A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. 2012 tax forms federal Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. 2012 tax forms federal Other 2001 Changes Other changes are discussed in the following chapters. 2012 tax forms federal Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. 2012 tax forms federal You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). 2012 tax forms federal This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. 2012 tax forms federal Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. 2012 tax forms federal Eligible educator. 2012 tax forms federal   You are an eligible educator if, for the tax year, you meet the following requirements. 2012 tax forms federal You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. 2012 tax forms federal You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. 2012 tax forms federal Qualified expenses. 2012 tax forms federal   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. 2012 tax forms federal For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. 2012 tax forms federal   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. 2012 tax forms federal The interest on qualified U. 2012 tax forms federal S. 2012 tax forms federal savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. 2012 tax forms federal Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. 2012 tax forms federal This provision, as it applies to the AMT, was originally scheduled to expire after 2001. 2012 tax forms federal Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. 2012 tax forms federal Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. 2012 tax forms federal Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. 2012 tax forms federal Before 2003, the amounts were $200 and $400. 2012 tax forms federal The same rule applies for the exclusion of employer-provided dependent care benefits. 2012 tax forms federal For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. 2012 tax forms 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