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Federal Income Tax Forms 2012

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Federal Income Tax Forms 2012

Federal income tax forms 2012 Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. Federal income tax forms 2012 Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. Federal income tax forms 2012 A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. Federal income tax forms 2012 The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. Federal income tax forms 2012 A corporation. Federal income tax forms 2012 A fiscal year taxpayer. Federal income tax forms 2012 A dealer in securities or commodities required to register as such under the laws of the United States or a state. Federal income tax forms 2012 A real estate investment trust (as defined in section 856). Federal income tax forms 2012 An entity registered at all times during the tax year under the Investment Company Act of 1940. Federal income tax forms 2012 A common trust fund (as defined in section 584(a)). Federal income tax forms 2012 A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. Federal income tax forms 2012 Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). Federal income tax forms 2012 A REMIC. Federal income tax forms 2012 Note. Federal income tax forms 2012 A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. Federal income tax forms 2012 The request should be made of the nominee in the same manner as specified below for requesting information from the representative. Federal income tax forms 2012 How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. Federal income tax forms 2012 You can request information from the representative or issuer by telephone or mail. Federal income tax forms 2012 If only an address is listed in the directory, you must request the information in writing. Federal income tax forms 2012 Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. Federal income tax forms 2012 The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. Federal income tax forms 2012 The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. Federal income tax forms 2012 If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. Federal income tax forms 2012 Prev  Up  Next   Home   More Online Publications
 
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How to Contact the IRS

Where's My Refund? will give you personalized refund information
The IRS issues more than 9 out of 10 refunds in less than 21 days. Where’s My Refund? has the most up to date information available about your refund. The tool is updated once a day so you don’t need to check more often. IRS representatives can research the status of your refund only if you’ve already checked Where’s My Refund? and it’s been 21 days or more since you filed electronically, more than six weeks since you mailed your paper return, or if Where’s My Refund? directs you to contact us.

Suspicious e-Mails, Phishing, and Identity Theft
The IRS does not send out unsolicited e-mails asking for personal information. An electronic mailbox has been established for you to report suspicious e-mails claiming to have been sent by the IRS.

How Do You Report Suspected Tax Fraud Activity?
If you have information about an individual or company you suspect is not complying with the tax law, report this activity.

Contact Your Local IRS Office
IRS Taxpayer Assistance Centers are available for when you believe your issue is best handled face-to-face. Before you visit, check hours and services offered. Return preparation services are no longer available at your local IRS office. Use IRS Free File, free brand-name software that will figure your taxes for you. Or visit the nearest volunteer site for free help preparing and e-filing your tax return.

Contact the IRS Return Preparer Program
PTIN call center phone numbers.

IRS Mailing Addresses ("Where to File")
For those who don't file their federal tax returns electronically, the "Where to File" pages provide mailing addresses for filing all paper tax returns. You may also use your appropriate "Where to File" address for other written correspondence with the IRS.

Contact Your Taxpayer Advocate
If you have an ongoing issue with the IRS that has not been resolved through normal processes, or you have suffered, or are about to suffer a significant hardship/economic burden as a result of the administration of the tax laws, contact the Taxpayer Advocate Service. We have offices in all 50 states, the District of Columbia, and Puerto Rico.

How to Make an Offshore Voluntary Disclosure
Taxpayers wanting to report undisclosed income or assets should come in through the IRS Voluntary Disclosure Program.

Contact the Health Coverage Tax Credit Program
The legislation that authorized the Health Coverage Tax Credit (HCTC) expired January 1, 2014. This tax credit helped make health insurance more affordable for eligible individuals and their families by paying a significant portion of qualified health insurance premiums for tax years 2002 through 2013.

Contact IRS Internationally
International Services: IRS contact information for taxpayers who live outside the United States.

Navigate IRS.gov
Get help navigating the site, finding information, using site features or understanding file formats. Chat or speak with a website customer service representative or send an email message or comment. Website assistance is available Monday-Friday.

Page Last Reviewed or Updated: 31-Mar-2014

The Federal Income Tax Forms 2012

Federal income tax forms 2012 Index A Adjusted basis defined, Adjusted basis defined. Federal income tax forms 2012 Administrative or management activities, Administrative or management activities. Federal income tax forms 2012 Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. Federal income tax forms 2012 Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. Federal income tax forms 2012 Casualty losses, Casualty losses. Federal income tax forms 2012 Child and Adult Care Food Program reimbursements, Meals. Federal income tax forms 2012 Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. Federal income tax forms 2012 (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. Federal income tax forms 2012 Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. Federal income tax forms 2012 Family daycare provider, Standard meal and snack rates. Federal income tax forms 2012 Meals, Meals. Federal income tax forms 2012 , Standard meal and snack rates. Federal income tax forms 2012 Regular use, Daycare Facility Standard meal and snack rates, Meals. Federal income tax forms 2012 , Standard meal and snack rates. Federal income tax forms 2012 Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. Federal income tax forms 2012 Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. Federal income tax forms 2012 Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. Federal income tax forms 2012 Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. Federal income tax forms 2012 Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. Federal income tax forms 2012 Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. Federal income tax forms 2012 Fair market value, Fair market value defined. Federal income tax forms 2012 Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. Federal income tax forms 2012 Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. Federal income tax forms 2012 Percentage table for 39-year nonresidential real property, Depreciation table. Federal income tax forms 2012 Permanent improvements, Permanent improvements. Federal income tax forms 2012 , Depreciating permanent improvements. Federal income tax forms 2012 Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. Federal income tax forms 2012 Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. Federal income tax forms 2012 Employees Adequately accounting to employer, Adequately accounting to employer. Federal income tax forms 2012 Casualty losses, Casualty losses. Federal income tax forms 2012 Mortgage interest, Deductible mortgage interest. Federal income tax forms 2012 Other expenses, Other expenses. Federal income tax forms 2012 Real estate taxes, Real estate taxes. Federal income tax forms 2012 Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. Federal income tax forms 2012 Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. Federal income tax forms 2012 Mortgage interest, Deductible mortgage interest. Federal income tax forms 2012 , Qualified mortgage insurance premiums. Federal income tax forms 2012 Real estate taxes, Real estate taxes. Federal income tax forms 2012 Related to tax-exempt income, Expenses related to tax-exempt income. Federal income tax forms 2012 Rent, Rent. Federal income tax forms 2012 Repairs, Repairs. Federal income tax forms 2012 Security system, Security system. Federal income tax forms 2012 Telephone, Telephone. Federal income tax forms 2012 Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. Federal income tax forms 2012 Where to deduct, Where To Deduct F Fair market value, Fair market value defined. Federal income tax forms 2012 Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. Federal income tax forms 2012 Standard meal and snack rates, Standard meal and snack rates. Federal income tax forms 2012 Standard meal and snack rates (Table 3), Standard meal and snack rates. Federal income tax forms 2012 Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. Federal income tax forms 2012 1040, Schedule F, Casualty losses. Federal income tax forms 2012 2106, Employees 4562, Reporting and recordkeeping requirements. Federal income tax forms 2012 4684, Casualty losses. Federal income tax forms 2012 8829, Actual Expenses, Casualty losses. Federal income tax forms 2012 , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. Federal income tax forms 2012 Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. Federal income tax forms 2012 Inventory, storage of, Storage of inventory or product samples. Federal income tax forms 2012 L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. Federal income tax forms 2012 Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. Federal income tax forms 2012 Years following the year placed in service, Years following the year placed in service. Federal income tax forms 2012 M MACRS percentage table 39-year nonresidential real property, Depreciation table. Federal income tax forms 2012 Meals, Meals. Federal income tax forms 2012 Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. Federal income tax forms 2012 More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. Federal income tax forms 2012 Mortgage interest, Deductible mortgage interest. Federal income tax forms 2012 , Qualified mortgage insurance premiums. Federal income tax forms 2012 P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. Federal income tax forms 2012 Permanent improvements, Permanent improvements. Federal income tax forms 2012 , Depreciating permanent improvements. Federal income tax forms 2012 Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. Federal income tax forms 2012 Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. Federal income tax forms 2012 Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. Federal income tax forms 2012 Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. Federal income tax forms 2012 Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. Federal income tax forms 2012 Regular use, Regular Use Reminders, Reminders Rent, Rent. Federal income tax forms 2012 Repairs, Repairs. Federal income tax forms 2012 Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. Federal income tax forms 2012 S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. Federal income tax forms 2012 Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. Federal income tax forms 2012 Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. Federal income tax forms 2012 Allowable area, Allowable area. Federal income tax forms 2012 Business expenses not related to use of the home, Business expenses not related to use of the home. Federal income tax forms 2012 Electing the simplified method, Electing the Simplified Method More than one home, More than one home. Federal income tax forms 2012 More than one qualified business use, More than one qualified business use. Federal income tax forms 2012 Shared use, Shared use. Federal income tax forms 2012 Expenses deductible without regard to business use, Expenses deductible without regard to business use. Federal income tax forms 2012 No carryover of unallowed expenses, No deduction of carryover of actual expenses. Federal income tax forms 2012 Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. Federal income tax forms 2012 Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. Federal income tax forms 2012 Storage of inventory, Storage of inventory or product samples. Federal income tax forms 2012 T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. Federal income tax forms 2012 Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. Federal income tax forms 2012 Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. Federal income tax forms 2012 Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. Federal income tax forms 2012 W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications