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2012 Tax Software Free

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2012 tax software free Publication 575 - Introductory Material Table of Contents What's New Reminders IntroductionThe General Rule. 2012 tax software free Individual retirement arrangements (IRAs). 2012 tax software free Civil service retirement benefits. 2012 tax software free Social security and equivalent tier 1 railroad retirement benefits. 2012 tax software free Tax-sheltered annuity plans (403(b) plans). 2012 tax software free Ordering forms and publications. 2012 tax software free Tax questions. 2012 tax software free Useful Items - You may want to see: What's New For purposes of the net investment income tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). 2012 tax software free However, these distributions are taken into account when determining the modified adjusted gross income threshold. 2012 tax software free Distributions from a nonqualified retirement plan are included in net investment income. 2012 tax software free See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. 2012 tax software free Reminders Future developments. 2012 tax software free  For the latest information about developments related to Publication 575, such as legislation enacted after it was published, go to www. 2012 tax software free irs. 2012 tax software free gov/pub575. 2012 tax software free In-plan Roth rollovers. 2012 tax software free   Starting in 2013, the American Taxpayer Relief Act of 2012 expanded the rules for in-plan Roth rollovers to include more taxpayers. 2012 tax software free For more information, see In-plan Roth rollovers under Rollovers, discussed later. 2012 tax software free Photographs of missing children. 2012 tax software free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 tax software free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 tax software free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 tax software free Introduction This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income on your federal income tax return. 2012 tax software free How these distributions are taxed depends on whether they are periodic payments (amounts received as an annuity) that are paid at regular intervals over several years or nonperiodic payments (amounts not received as an annuity). 2012 tax software free What is covered in this publication?   This publication contains information that you need to understand the following topics. 2012 tax software free How to figure the tax-free part of periodic payments under a pension or annuity plan, including using a simple worksheet for payments under a qualified plan. 2012 tax software free How to figure the tax-free part of nonperiodic payments from qualified and nonqualified plans, and how to use the optional methods to figure the tax on lump-sum distributions from pension, stock bonus, and profit-sharing plans. 2012 tax software free How to roll over certain distributions from a retirement plan into another retirement plan or IRA. 2012 tax software free How to report disability payments, and how beneficiaries and survivors of employees and retirees must report benefits paid to them. 2012 tax software free How to report railroad retirement benefits. 2012 tax software free When additional taxes on certain distributions may apply (including the tax on early distributions and the tax on excess accumulation). 2012 tax software free For additional information on how to report pension or annuity payments on your federal income tax return, be sure to review the instructions on the back of Copies B, C, and 2 of the Form 1099-R that you received and the instructions for Form 1040, lines 16a and 16b (Form 1040A, lines 12a and 12b or Form 1040NR, lines 17a and 17b). 2012 tax software free A “corrected” Form 1099-R replaces the corresponding original Form 1099-R if the original Form 1099-R contained an error. 2012 tax software free Make sure you use the amounts shown on the corrected Form 1099-R when reporting information on your tax return. 2012 tax software free What is not covered in this publication?   The following topics are not discussed in this publication. 2012 tax software free The General Rule. 2012 tax software free   This is the method generally used to determine the tax treatment of pension and annuity income from nonqualified plans (including commercial annuities). 2012 tax software free For a qualified plan, you generally cannot use the General Rule unless your annuity starting date is before November 19, 1996. 2012 tax software free Although this publication will help you determine whether you can use the General Rule, it will not help you use it to determine the tax treatment of your pension or annuity income. 2012 tax software free For that and other information on the General Rule, see Publication 939, General Rule for Pensions and Annuities. 2012 tax software free Individual retirement arrangements (IRAs). 2012 tax software free   Information on the tax treatment of amounts you receive from an IRA is in Publication 590, Individual Retirement Arrangements (IRAs). 2012 tax software free Civil service retirement benefits. 2012 tax software free   If you are retired from the federal government (regular, phased, or disability retirement) or are the survivor or beneficiary of a federal employee or retiree who died, get Publication 721, Tax Guide to U. 2012 tax software free S. 2012 tax software free Civil Service Retirement Benefits. 2012 tax software free Publication 721 covers the tax treatment of federal retirement benefits, primarily those paid under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). 2012 tax software free It also covers benefits paid from the Thrift Savings Plan (TSP). 2012 tax software free Social security and equivalent tier 1 railroad retirement benefits. 2012 tax software free   For information about the tax treatment of these benefits, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. 2012 tax software free However, this publication (575) covers the tax treatment of the non-social security equivalent benefit portion of tier 1 railroad retirement benefits, tier 2 benefits, vested dual benefits, and supplemental annuity benefits paid by the U. 2012 tax software free S. 2012 tax software free Railroad Retirement Board. 2012 tax software free Tax-sheltered annuity plans (403(b) plans). 2012 tax software free   If you work for a public school or certain tax-exempt organizations, you may be eligible to participate in a 403(b) retirement plan offered by your employer. 2012 tax software free Although this publication covers the treatment of benefits under 403(b) plans and discusses in-plan Roth rollovers from 403(b) plans to designated Roth accounts, it does not cover other tax provisions that apply to these plans. 2012 tax software free For that and other information on 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations. 2012 tax software free Comments and suggestions. 2012 tax software free   We welcome your comments about this publication and your suggestions for future editions. 2012 tax software free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 tax software free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 tax software free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 tax software free   You can send your comments from www. 2012 tax software free irs. 2012 tax software free gov/formspubs/. 2012 tax software free Click on “More Information” and then on “Comment on Tax Forms and Publications. 2012 tax software free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 tax software free Ordering forms and publications. 2012 tax software free   Visit www. 2012 tax software free irs. 2012 tax software free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 tax software free Internal Revenue Service 1201 N. 2012 tax software free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 tax software free   If you have a tax question, check the information available on IRS. 2012 tax software free gov or call 1-800-829-1040. 2012 tax software free We cannot answer tax questions sent to either of the above addresses. 2012 tax software free Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. 2012 tax software free S. 2012 tax software free Civil Service Retirement Benefits 915 Social Security and Equivalent Railroad Retirement Benefits 939 General Rule for Pensions and Annuities Form (and Instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2012 tax software free 4972 Tax on Lump-Sum Distributions 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2012 tax software free Prev  Up  Next   Home   More Online Publications
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Foreign Electronic Payments

International taxpayers who do not have a U.S. bank account may follow the instructions below to transfer funds from their foreign bank account directly to the Internal Revenue Service for payment of their individual or business tax liabilities.

Caution: Although this method of payment is available to anyone with a foreign bank account (which includes many types of financial institutions), it can be costly.  Please consider other options, including paying by credit card, to avoid the high cost of international wire transfer.  For more information on how to use the Electronic Federal Tax Payment System (EFTPS) or other U.S. based payment methods, please visit the Make a Payment site.

Note: Payments of U.S. tax must be remitted to the U.S. Internal Revenue Service (IRS) in U.S. dollars.

International Wire Transfer
In order to complete an international wire transfer through your foreign bank, you will need to complete the Same-Day Taxpayer Payment Worksheet (PDF 265KB) with the proper Tax Type Code and tax period (year and/or quarter) so that the funds will be properly applied to your IRS tax liability.  After you have completed the worksheet, take it to your bank to request international wiring.

Your foreign bank must have a banking relationship with a U.S. bank, although the U.S. bank does not have to be an affiliate or otherwise related to the foreign bank.  Small local banks may not be able to affect an international wire transfer but most large banks can.  If your bank is able to transfer money to the U.S., it will ask you to complete an application for international wiring.  You will need the Routing Transit Number (RTN), also known as the American Banking Association (ABA), number for the “Destination Bank”, sometimes referred to by banks as “Beneficiary’s Bank”.

To complete a wire transfer you will need the following information:

  • A completed Same-Day Taxpayer Worksheet
  • IRS account number – 20092900IRS (optional)
  • IRS account RTN/ABA Number – 091036164 US TREAS SINGLE TX

Note - Please complete the Same Day Taxpayer Worksheet PRIOR to going to your bank.  The information from the worksheet will be needed to complete the wiring application required by the bank.

The financial institution may charge you a fee for the wiring service.  If your foreign bank needs assistance, they may contact the Federal Tax Payment Service Customer Service at 314-425-1810 (Not toll free).  If you have questions regarding international wiring, please contact your local office internationally for assistance.

For more information on electronic payment options, download the Publication 966, Electronic Choices to Pay All Your Federal Taxes (PDF 796 KB).

 

Foreign Electronic Payments – Tax Type Code

Tax Type Codes for Individuals:

Form Number Form Name & Type of Payment 5-Digit Tax Type Code

1040

US Individual Income Tax Return  

Payment for amended return

10400

Extension filed

10402

Advance payment of deficiency

10404

Estimated tax payment

10406

Subsequent Payment (on return or IRS Notice)

10407

 

Tax Type Codes for Businesses:

Form Number Form Name (Type of Payment) 5-Digit Tax Type Code
720

Quarterly Excise Tax Return

Deposit

 

72005

Payment due on return or IRS notice

72007

940

Employer’s Annual Unemployment Tax (FUTA)

Deposit

 

09405

Payment due on return or IRS notice

09407

941

Employer’s Quarterly Employment Tax (FICA)

Deposit

 

94105

Payment due on return or IRS notice

94107

Deficiency assessed by IRS

94104

944

Employer’s Annual Employment Tax

Deposit

 

94405

Payment due on return or IRS notice

94407

945

Withheld Federal Income Tax

Deposit

 

09455

Payment due on return or IRS notice

09457

990T

Exempt Organization Business Income Tax

Deposit

 

99046

Payment with return or IRS notice

99047

Payment due on extension

99042

1041

Fiduciary Income Tax Return

Payment due on return or IRS notice

 

10417

Estimated return payment

10416

Payment on extension

10412

1042

Annual Withholding Tax Return for U.S. Source Income for 
Foreign Persons

Deposit


 

10425

Payment due on return or IRS Notice

10427

1120

US Corporate Income Tax

Deposit

 

11206

Payment due on return or IRS Notice

11207

Payment due on extension

11202

Amended return

11200

2290 Heavy Vehicle Use Tax

22907

8804 Annual Return of Partnership Withholding Tax (Section 1446)

88047

8489 Civil Penalty

84894

 

References/Related Topics

Page Last Reviewed or Updated: 24-Oct-2013

The 2012 Tax Software Free

2012 tax software free Publication 17 - Introductory Material Table of Contents What's New Reminders IntroductionIcons. 2012 tax software free Ordering forms and publications. 2012 tax software free Tax questions. 2012 tax software free All material in this publication may be reprinted freely. 2012 tax software free A citation to Your Federal Income Tax (2013) would be appropriate. 2012 tax software free The explanations and examples in this publication reflect the interpretation by the Internal Revenue Service (IRS) of: Tax laws enacted by Congress, Treasury regulations, and Court decisions. 2012 tax software free However, the information given does not cover every situation and is not intended to replace the law or change its meaning. 2012 tax software free This publication covers some subjects on which a court may have made a decision more favorable to taxpayers than the interpretation by the IRS. 2012 tax software free Until these differing interpretations are resolved by higher court decisions or in some other way, this publication will continue to present the interpretations by the IRS. 2012 tax software free All taxpayers have important rights when working with the IRS. 2012 tax software free These rights are described in Your Rights as a Taxpayer in the back of this publication. 2012 tax software free What's New This section summarizes important tax changes that took effect in 2013. 2012 tax software free Most of these changes are discussed in more detail throughout this publication. 2012 tax software free Future developments. 2012 tax software free  For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www. 2012 tax software free irs. 2012 tax software free gov/pub17. 2012 tax software free Additional Medicare Tax. 2012 tax software free  Beginning in 2013, a 0. 2012 tax software free 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. 2012 tax software free See Form 8959 and its instructions. 2012 tax software free Net Investment Income Tax. 2012 tax software free  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). 2012 tax software free The NIIT is 3. 2012 tax software free 8% of the smaller of (a) your net investment income or (b) the excess of your modified adjusted gross income over: $125,000 if married filing separately, $250,000 if married filing jointly or qualifying widow(er), or $200,000 if any other filing status. 2012 tax software free See Form 8960 and its instructions. 2012 tax software free Change in tax rates. 2012 tax software free  The highest tax rate is 39. 2012 tax software free 6%. 2012 tax software free For more information, see the 2013 Tax Computation Worksheet or the 2013 Tax Rate Schedules near the end of this publication. 2012 tax software free Tax rate on net capital gain and qualified dividends. 2012 tax software free  The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. 2012 tax software free See chapter 16. 2012 tax software free Medical and dental expenses. 2012 tax software free  You can deduct only the part of your medical and dental expenses that is more than 10% of your adjusted gross income (7. 2012 tax software free 5% if either you or your spouse is age 65 or older). 2012 tax software free See chapter 21. 2012 tax software free Personal exemption amount increased for certain taxpayers. 2012 tax software free  Your personal exemption is increased to $3,900. 2012 tax software free But the amount is reduced if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. 2012 tax software free See chapter 3. 2012 tax software free Limit on itemized deductions. 2012 tax software free  You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if any other filing status. 2012 tax software free See chapter 29. 2012 tax software free Same-sex marriages. 2012 tax software free  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. 2012 tax software free See chapter 2. 2012 tax software free If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. 2012 tax software free For details on filing amended returns, see chapter 1. 2012 tax software free Health flexible spending arrangements (FSAs). 2012 tax software free  You cannot have more than $2,500 in salary reduction contributions made to a health FSA for plan years beginning after 2012. 2012 tax software free See chapter 5. 2012 tax software free Expiring credits. 2012 tax software free  The plug-in electric vehicle credit and the refundable part of the credit for prior year minimum tax have expired. 2012 tax software free You cannot claim either one on your 2013 return. 2012 tax software free See chapter 37. 2012 tax software free Ponzi-type investment schemes. 2012 tax software free  There are new rules for how to claim a theft loss deduction on Form 4684 due to a Ponzi-type investment scheme. 2012 tax software free See chapter 25. 2012 tax software free Home office deduction simplified method. 2012 tax software free  If you can take a home office deduction, you may be able to use a simplified method to figure it. 2012 tax software free See Publication 587. 2012 tax software free Standard mileage rates. 2012 tax software free  The 2013 rate for business use of your car is increased to 56½ cents a mile. 2012 tax software free See chapter 26. 2012 tax software free The 2013 rate for use of your car to get medical care is increased to 24 cents a mile. 2012 tax software free See chapter 21. 2012 tax software free The 2013 rate for use of your car to move is increased to 24 cents a mile. 2012 tax software free See Publication 521, Moving Expenses. 2012 tax software free Reminders Listed below are important reminders and other items that may help you file your 2013 tax return. 2012 tax software free Many of these items are explained in more detail later in this publication. 2012 tax software free Enter your social security number (SSN). 2012 tax software free  Enter your SSN in the space provided on your tax form. 2012 tax software free If you filed a joint return for 2012 and are filing a joint return for 2013 with the same spouse, enter your names and SSNs in the same order as on your 2012 return. 2012 tax software free See chapter 1. 2012 tax software free Secure your tax records from identity theft. 2012 tax software free  Identity theft occurs when someone uses your personal information, such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. 2012 tax software free An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. 2012 tax software free For more information about identity theft and how to reduce your risk from it, see chapter 1. 2012 tax software free Taxpayer identification numbers. 2012 tax software free  You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. 2012 tax software free This applies even if the person was born in 2013. 2012 tax software free Generally, this number is the person's social security number (SSN). 2012 tax software free See chapter 1. 2012 tax software free Foreign source income. 2012 tax software free  If you are a U. 2012 tax software free S. 2012 tax software free citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U. 2012 tax software free S. 2012 tax software free law. 2012 tax software free This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. 2012 tax software free This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties). 2012 tax software free If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. 2012 tax software free For details, see Publication 54, Tax Guide for U. 2012 tax software free S. 2012 tax software free Citizens and Resident Aliens Abroad. 2012 tax software free Foreign financial assets. 2012 tax software free  If you had foreign financial assets in 2013, you may have to file Form 8938 with your return. 2012 tax software free Check www. 2012 tax software free IRS. 2012 tax software free gov/form8938 for details. 2012 tax software free Automatic 6-month extension to file tax return. 2012 tax software free  You can use Form 4868, Application for Automatic Extension of Time To File U. 2012 tax software free S. 2012 tax software free Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. 2012 tax software free See chapter 1. 2012 tax software free Include your phone number on your return. 2012 tax software free  To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. 2012 tax software free Please enter your daytime telephone number on your tax form next to your signature and occupation. 2012 tax software free If you are filing a joint return, you can enter either your or your spouse's daytime phone number. 2012 tax software free Payment of taxes. 2012 tax software free   You can pay your taxes online, by phone, or by check or money order. 2012 tax software free You can make a direct transfer from your bank account or use a credit or debit card. 2012 tax software free If you e-file, you can schedule an electronic payment. 2012 tax software free See chapter 1. 2012 tax software free Faster ways to file your return. 2012 tax software free  The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. 2012 tax software free You can use IRS e-file (electronic filing). 2012 tax software free See chapter 1. 2012 tax software free Free electronic filing. 2012 tax software free  You may be able to file your 2013 taxes online for free. 2012 tax software free See chapter 1. 2012 tax software free Change of address. 2012 tax software free  If you change your address, you should notify the IRS. 2012 tax software free See Change of Address in chapter 1. 2012 tax software free Refund on a late filed return. 2012 tax software free  If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. 2012 tax software free See chapter 1. 2012 tax software free Frivolous tax returns. 2012 tax software free  The IRS has published a list of positions that are identified as frivolous. 2012 tax software free The penalty for filing a frivolous tax return is $5,000. 2012 tax software free See chapter 1. 2012 tax software free Filing erroneous claim for refund or credit. 2012 tax software free  You may have to pay a penalty if you file an erroneous claim for refund or credit. 2012 tax software free See chapter 1. 2012 tax software free Privacy Act and paperwork reduction information. 2012 tax software free   The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. 2012 tax software free A complete statement on this subject can be found in your tax form instructions. 2012 tax software free Customer service for taxpayers. 2012 tax software free  You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. 2012 tax software free See How To Get Tax Help in the back of this publication. 2012 tax software free Preparer e-file mandate. 2012 tax software free  Most paid preparers must e-file returns they prepare and file. 2012 tax software free Your preparer may make you aware of this requirement and the options available to you. 2012 tax software free Treasury Inspector General for Tax Administration. 2012 tax software free   If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). 2012 tax software free You can remain anonymous. 2012 tax software free Photographs of missing children. 2012 tax software free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 tax software free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 tax software free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 tax software free Introduction This publication covers the general rules for filing a federal income tax return. 2012 tax software free It supplements the information contained in your tax form instructions. 2012 tax software free It explains the tax law to make sure you pay only the tax you owe and no more. 2012 tax software free How this publication is arranged. 2012 tax software free   This publication closely follows Form 1040, U. 2012 tax software free S. 2012 tax software free Individual Income Tax Return. 2012 tax software free It is divided into six parts which cover different sections of Form 1040. 2012 tax software free Each part is further divided into chapters which generally discuss one line of the form. 2012 tax software free Do not worry if you file Form 1040A or Form 1040EZ. 2012 tax software free Anything included on a line of either of these forms is also included on Form 1040. 2012 tax software free   The table of contents inside the front cover and the index in the back of the publication are useful tools to help you find the information you need. 2012 tax software free What is in this publication. 2012 tax software free   The publication begins with the rules for filing a tax return. 2012 tax software free It explains: Who must file a return, Which tax form to use, When the return is due, How to e-file your return, and Other general information. 2012 tax software free It will help you identify which filing status you qualify for, whether you can claim any dependents, and whether the income you receive is taxable. 2012 tax software free The publication goes on to explain the standard deduction, the kinds of expenses you may be able to deduct, and the various kinds of credits you may be able to take to reduce your tax. 2012 tax software free   Throughout the publication are examples showing how the tax law applies in typical situations. 2012 tax software free Also throughout the publication are flowcharts and tables that present tax information in an easy-to-understand manner. 2012 tax software free   Many of the subjects discussed in this publication are discussed in greater detail in other IRS publications. 2012 tax software free References to those other publications are provided for your information. 2012 tax software free Icons. 2012 tax software free   Small graphic symbols, or icons, are used to draw your attention to special information. 2012 tax software free See Table 1 later for an explanation of each icon used in this publication. 2012 tax software free What is not covered in this publication. 2012 tax software free   Some material that you may find helpful is not included in this publication but can be found in your tax form instruction booklet. 2012 tax software free This includes lists of: Where to report certain items shown on information documents, and Recorded tax information topics (TeleTax). 2012 tax software free   If you operate your own business or have other self-employment income, such as from babysitting or selling crafts, see the following publications for more information. 2012 tax software free Publication 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ). 2012 tax software free Publication 535, Business Expenses. 2012 tax software free Publication 587, Business Use of Your Home (Including Use by Daycare Providers). 2012 tax software free Help from the IRS. 2012 tax software free   There are many ways you can get help from the IRS. 2012 tax software free These are explained under How To Get Tax Help in the back of this publication. 2012 tax software free Comments and suggestions. 2012 tax software free   We welcome your comments about this publication and your suggestions for future editions. 2012 tax software free   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 tax software free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 tax software free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 tax software free   You can send your comments from www. 2012 tax software free irs. 2012 tax software free gov/formspubs/. 2012 tax software free Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2012 tax software free   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 tax software free Ordering forms and publications. 2012 tax software free   Visit www. 2012 tax software free irs. 2012 tax software free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 tax software free Internal Revenue Service 1201 N. 2012 tax software free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 tax software free   If you have a tax question, check the information available on IRS. 2012 tax software free gov or call 1-800-829-1040. 2012 tax software free We cannot answer tax questions sent to either of the above addresses. 2012 tax software free IRS mission. 2012 tax software free   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. 2012 tax software free Table 1. 2012 tax software free Legend of Icons Icon Explanation Items that may cause you particular problems, or an alert about pending legislation that may be enacted after this publication goes to print. 2012 tax software free An Internet site or an email address. 2012 tax software free An address you may need. 2012 tax software free Items you should keep in your personal records. 2012 tax software free Items you may need to figure or a worksheet you may need to complete and keep for your records. 2012 tax software free An important phone number. 2012 tax software free Helpful information you may need. 2012 tax software free Prev  Up  Next   Home   More Online Publications