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File My Taxes For 2012

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File My Taxes For 2012

File my taxes for 2012 Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. File my taxes for 2012 Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. File my taxes for 2012 Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. File my taxes for 2012 Any forgiven tax liability owed to the IRS will not have to be paid. File my taxes for 2012 Any forgiven tax liability that has already been paid will be refunded. File my taxes for 2012 (See Refund of Taxes Paid, later. File my taxes for 2012 ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. File my taxes for 2012 Then read Amount of Tax Forgiven. File my taxes for 2012 Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. File my taxes for 2012 Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. File my taxes for 2012 See Minimum Amount of Relief later under Amount of Tax Forgiven. File my taxes for 2012 Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. File my taxes for 2012 Oklahoma City attack. File my taxes for 2012   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. File my taxes for 2012 Example 1. File my taxes for 2012 A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. File my taxes for 2012 His income tax is forgiven for 1994 and 1995. File my taxes for 2012 Example 2. File my taxes for 2012 A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. File my taxes for 2012 She subsequently died of her wounds in 1996. File my taxes for 2012 Her income tax is forgiven for 1994, 1995, and 1996. File my taxes for 2012 September 11 attacks and anthrax attacks. File my taxes for 2012   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. File my taxes for 2012 Example 1. File my taxes for 2012 A Pentagon employee died in the September 11 attack. File my taxes for 2012 Her income tax is forgiven for 2000 and 2001. File my taxes for 2012 Example 2. File my taxes for 2012 A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. File my taxes for 2012 His income tax liability is forgiven for 2000, 2001, and 2002. File my taxes for 2012 Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. File my taxes for 2012 On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. File my taxes for 2012 To figure the tax to be forgiven, use the following worksheets. File my taxes for 2012 Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). File my taxes for 2012 Use Worksheet B for any eligible year the decedent filed a joint return. File my taxes for 2012 See the illustrated Worksheet B near the end of this publication. File my taxes for 2012 Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. File my taxes for 2012 Instead, complete Worksheet C and file a return for the decedent's last tax year. File my taxes for 2012 See Minimum Amount of Relief, later. File my taxes for 2012 If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. File my taxes for 2012 In English–7 a. File my taxes for 2012 m. File my taxes for 2012 to 10 p. File my taxes for 2012 m. File my taxes for 2012 local time. File my taxes for 2012 In Spanish–8 a. File my taxes for 2012 m. File my taxes for 2012 to 9:30 p. File my taxes for 2012 m. File my taxes for 2012 local time. File my taxes for 2012 Both spouses died. File my taxes for 2012   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. File my taxes for 2012 Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). File my taxes for 2012 If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. File my taxes for 2012 However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. File my taxes for 2012 The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. File my taxes for 2012 Residents of community property states. File my taxes for 2012   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. File my taxes for 2012 Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. File my taxes for 2012 Worksheet B. File my taxes for 2012 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File my taxes for 2012 1       2 Enter the decedent's taxable income. File my taxes for 2012 Figure taxable income as if a separate return had been filed. File my taxes for 2012 See the instructions. File my taxes for 2012 2       3 Enter the decedent's total tax. File my taxes for 2012 See the instructions. File my taxes for 2012 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File my taxes for 2012 See the instructions. File my taxes for 2012 4       5 Subtract line 4 from line 3. File my taxes for 2012 5       6 Enter the surviving spouse's taxable income. File my taxes for 2012 Figure taxable income as if a separate return had been filed. File my taxes for 2012 See the instructions. File my taxes for 2012 6       7 Enter the surviving spouse's total tax. File my taxes for 2012 See the instructions. File my taxes for 2012 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File my taxes for 2012 8       9 Subtract line 8 from line 7. File my taxes for 2012 9       10 Add lines 5 and 9. File my taxes for 2012 10       11 Enter the total tax from the joint return. File my taxes for 2012 See Table 1 on page 5 for the line number for years before 2002. File my taxes for 2012 11       12 Add lines 4 and 8. File my taxes for 2012 12       13 Subtract line 12 from line 11. File my taxes for 2012 13       14 Divide line 5 by line 10. File my taxes for 2012 Enter the result as a decimal. File my taxes for 2012 14       15 Tax to be forgiven. File my taxes for 2012 Multiply line 13 by line 14 and enter the result. File my taxes for 2012 15       Note. File my taxes for 2012 If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File my taxes for 2012 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File my taxes for 2012 If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File my taxes for 2012 The IRS will determine the amount to be refunded. File my taxes for 2012 Worksheet B. File my taxes for 2012 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File my taxes for 2012 1       2 Enter the decedent's taxable income. File my taxes for 2012 Figure taxable income as if a separate return had been filed. File my taxes for 2012 See the instructions. File my taxes for 2012 2       3 Enter the decedent's total tax. File my taxes for 2012 See the instructions. File my taxes for 2012 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File my taxes for 2012 See the instructions. File my taxes for 2012 4       5 Subtract line 4 from line 3. File my taxes for 2012 5       6 Enter the surviving spouse's taxable income. File my taxes for 2012 Figure taxable income as if a separate return had been filed. File my taxes for 2012 See the instructions. File my taxes for 2012 6       7 Enter the surviving spouse's total tax. File my taxes for 2012 See the instructions. File my taxes for 2012 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File my taxes for 2012 8       9 Subtract line 8 from line 7. File my taxes for 2012 9       10 Add lines 5 and 9. File my taxes for 2012 10       11 Enter the total tax from the joint return. File my taxes for 2012 See Table 1 on page 5 for the line number for years before 2002. File my taxes for 2012 11       12 Add lines 4 and 8. File my taxes for 2012 12       13 Subtract line 12 from line 11. File my taxes for 2012 13       14 Divide line 5 by line 10. File my taxes for 2012 Enter the result as a decimal. File my taxes for 2012 14       15 Tax to be forgiven. File my taxes for 2012 Multiply line 13 by line 14 and enter the result. File my taxes for 2012 15       Note. File my taxes for 2012 If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File my taxes for 2012 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File my taxes for 2012 If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File my taxes for 2012 The IRS will determine the amount to be refunded. File my taxes for 2012 Instructions for Worksheet B Table 1. File my taxes for 2012 Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. File my taxes for 2012 * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. File my taxes for 2012 ** File Form 4506 to get a transcript of the decedent's account. File my taxes for 2012 Table 1. File my taxes for 2012 Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. File my taxes for 2012 * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. File my taxes for 2012 ** File Form 4506 to get a transcript of the decedent's account. File my taxes for 2012 Lines 2 and 6. File my taxes for 2012   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. File my taxes for 2012   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. File my taxes for 2012 Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. File my taxes for 2012 Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. File my taxes for 2012   Allocate business deductions to the owner of the business. File my taxes for 2012 Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. File my taxes for 2012 Lines 3 and 7. File my taxes for 2012   Figure the total tax as if a separate return had been filed. File my taxes for 2012 The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. File my taxes for 2012 When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. File my taxes for 2012   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. File my taxes for 2012 If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. File my taxes for 2012 Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. File my taxes for 2012 Line 4. File my taxes for 2012   Enter the total, if any, of the following taxes. File my taxes for 2012 Self-employment tax. File my taxes for 2012 Social security and Medicare tax on tip income not reported to employer. File my taxes for 2012 Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File my taxes for 2012 Tax on excess accumulation in qualified retirement plans. File my taxes for 2012 Household employment taxes. File my taxes for 2012 Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File my taxes for 2012 Tax on golden parachute payments. File my taxes for 2012 Minimum Amount of Relief The minimum amount of relief is $10,000. File my taxes for 2012 If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. File my taxes for 2012 The IRS will refund the difference as explained under Refund of Taxes Paid. File my taxes for 2012 Use Worksheet C to figure the additional tax payment. File my taxes for 2012 But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. File my taxes for 2012 Example 1. File my taxes for 2012 An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. File my taxes for 2012 The $6,400 is eligible for forgiveness. File my taxes for 2012 The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. File my taxes for 2012 Example 2. File my taxes for 2012 A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. File my taxes for 2012 The IRS will treat $10,000 as a tax payment for 2001. File my taxes for 2012 Income received after date of death. File my taxes for 2012   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. File my taxes for 2012 Examples are the final paycheck or dividends on stock owned by the decedent. File my taxes for 2012 However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). File my taxes for 2012 Nonqualifying income. File my taxes for 2012   The following income is not exempt from tax. File my taxes for 2012 The tax on it is not eligible for forgiveness. File my taxes for 2012 Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. File my taxes for 2012 Amounts that would not have been payable but for an action taken after September 11, 2001. File my taxes for 2012 The following are examples of nonqualifying income. File my taxes for 2012 Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. File my taxes for 2012 Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. File my taxes for 2012 Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. File my taxes for 2012 Interest on savings bonds cashed by the beneficiary of the decedent. File my taxes for 2012 If you are responsible for the estate of a decedent, see Publication 559. File my taxes for 2012 Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. File my taxes for 2012 Instructions for lines 2–9 of Worksheet C. File my taxes for 2012   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. File my taxes for 2012 To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. File my taxes for 2012 Or, if special requirements are met, you can use the alternative computation instead. File my taxes for 2012 See Alternative computation, later. File my taxes for 2012   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. File my taxes for 2012 Use Form 1041 to figure what the taxable income would be without including the exempt income. File my taxes for 2012 Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). File my taxes for 2012 Alternative computation. File my taxes for 2012   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. File my taxes for 2012 You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. File my taxes for 2012 The estate claimed an income distribution deduction on line 18 (Form 1041). File my taxes for 2012 Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. File my taxes for 2012 If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. File my taxes for 2012 If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. File my taxes for 2012 Complete the rest of Worksheet C to determine the additional payment allowed. File my taxes for 2012 Worksheet C. File my taxes for 2012 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File my taxes for 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File my taxes for 2012 1 Minimum relief amount. File my taxes for 2012 Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File my taxes for 2012 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File my taxes for 2012 3       4 Add lines 2 and 3. File my taxes for 2012 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File my taxes for 2012 (See Income received after date of death on page 5. File my taxes for 2012 ) 5       6 Add lines 4 and 5. File my taxes for 2012 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File my taxes for 2012 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File my taxes for 2012 8       9 Tax on exempt income. File my taxes for 2012 Subtract line 8 from line 7. File my taxes for 2012 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File my taxes for 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File my taxes for 2012 10       11 Add lines 9 and 10. File my taxes for 2012 11   12 Additional payment allowed. File my taxes for 2012 If line 11 is $10,000 or more, enter -0- and stop here. File my taxes for 2012 No additional amount is allowed as a tax payment. File my taxes for 2012 Otherwise, subtract line 11 from line 1 and enter the result. File my taxes for 2012 12   Note. File my taxes for 2012 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File my taxes for 2012 Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File my taxes for 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File my taxes for 2012 Write "Sec. File my taxes for 2012 692(d)(2) Payment" and the amount to the right of the entry space. File my taxes for 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. File my taxes for 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File my taxes for 2012 Write “Sec. File my taxes for 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. File my taxes for 2012 Worksheet C. File my taxes for 2012 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File my taxes for 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File my taxes for 2012 1 Minimum relief amount. File my taxes for 2012 Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File my taxes for 2012 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File my taxes for 2012 3       4 Add lines 2 and 3. File my taxes for 2012 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File my taxes for 2012 (See Income received after date of death on page 5. File my taxes for 2012 ) 5       6 Add lines 4 and 5. File my taxes for 2012 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File my taxes for 2012 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File my taxes for 2012 8       9 Tax on exempt income. File my taxes for 2012 Subtract line 8 from line 7. File my taxes for 2012 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File my taxes for 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File my taxes for 2012 10       11 Add lines 9 and 10. File my taxes for 2012 11   12 Additional payment allowed. File my taxes for 2012 If line 11 is $10,000 or more, enter -0- and stop here. File my taxes for 2012 No additional amount is allowed as a tax payment. File my taxes for 2012 Otherwise, subtract line 11 from line 1 and enter the result. File my taxes for 2012 12   Note. File my taxes for 2012 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File my taxes for 2012 Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File my taxes for 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File my taxes for 2012 Write "Sec. File my taxes for 2012 692(d)(2) Payment" and the amount to the right of the entry space. File my taxes for 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. File my taxes for 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File my taxes for 2012 Write “Sec. File my taxes for 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. File my taxes for 2012 Worksheet D. File my taxes for 2012 Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. File my taxes for 2012 (See Income received after date of death on page 5. File my taxes for 2012 ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). File my taxes for 2012 4   5 Figure the tax on line 1 using Schedule G (Form 1041). File my taxes for 2012 5   6 Estate's tax on exempt income. File my taxes for 2012 Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. File my taxes for 2012 Figure the total tax that would have been payable by all beneficiaries. File my taxes for 2012 Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. File my taxes for 2012 Add the amounts by which each beneficiary's income tax is increased. File my taxes for 2012 7   8 Add lines 6 and 7. File my taxes for 2012 Enter this amount on line 9 of Worksheet C. File my taxes for 2012 8   Worksheet D. File my taxes for 2012 Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. File my taxes for 2012 (See Income received after date of death on page 5. File my taxes for 2012 ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). File my taxes for 2012 4   5 Figure the tax on line 1 using Schedule G (Form 1041). File my taxes for 2012 5   6 Estate's tax on exempt income. File my taxes for 2012 Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. File my taxes for 2012 Figure the total tax that would have been payable by all beneficiaries. File my taxes for 2012 Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. File my taxes for 2012 Add the amounts by which each beneficiary's income tax is increased. File my taxes for 2012 7   8 Add lines 6 and 7. File my taxes for 2012 Enter this amount on line 9 of Worksheet C. File my taxes for 2012 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. File my taxes for 2012 Income tax liabilities that have been paid. File my taxes for 2012 Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. File my taxes for 2012 See Minimum Amount of Relief, earlier. File my taxes for 2012 Example 1. File my taxes for 2012 A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. File my taxes for 2012 The total, $14,000, is eligible for tax forgiveness. File my taxes for 2012 However, he paid only $13,000 of that amount. File my taxes for 2012 The IRS will refund the $13,000 paid. File my taxes for 2012 Example 2. File my taxes for 2012 A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. File my taxes for 2012 The child qualifies for the minimum relief of $10,000. File my taxes for 2012 The $10,000 is treated as a tax payment for 2001 and will be refunded. File my taxes for 2012 Period for filing a claim for credit or refund. File my taxes for 2012   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. File my taxes for 2012 For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. File my taxes for 2012 To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. File my taxes for 2012 Extension of time for victims of Oklahoma City attack. File my taxes for 2012   The period described above has been extended for victims of the Oklahoma City attack. File my taxes for 2012 Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. File my taxes for 2012 How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. File my taxes for 2012 Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. File my taxes for 2012 Return required but not yet filed. File my taxes for 2012   File Form 1040 if the decedent was a U. File my taxes for 2012 S. File my taxes for 2012 citizen or resident. File my taxes for 2012 File Form 1040NR if the decedent was a nonresident alien. File my taxes for 2012 A nonresident alien is someone who is not a U. File my taxes for 2012 S. File my taxes for 2012 citizen or resident. File my taxes for 2012 Return required and already filed. File my taxes for 2012   File a separate Form 1040X for each year you are claiming tax relief. File my taxes for 2012 Return not required and not filed. File my taxes for 2012   File Form 1040 only for the year of death if the decedent was a U. File my taxes for 2012 S. File my taxes for 2012 citizen or resident. File my taxes for 2012 File Form 1040NR if the decedent was a nonresident alien. File my taxes for 2012 Return not required but already filed. File my taxes for 2012   File Form 1040X only for the year of death. File my taxes for 2012 How to complete the returns. File my taxes for 2012   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. File my taxes for 2012 Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. File my taxes for 2012 If filing Form 1040 or Form 1040NR, also attach any Forms W–2. File my taxes for 2012 If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. File my taxes for 2012 Also, please write one of the following across the top of page 1 of each return. File my taxes for 2012 KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. File my taxes for 2012 ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. File my taxes for 2012 If you need a copy, use Form 4506. File my taxes for 2012 The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. File my taxes for 2012 Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. File my taxes for 2012 Send Form 4506 to the address shown in the form instructions. File my taxes for 2012 Taxpayer identification number. File my taxes for 2012   A taxpayer identification number must be furnished on the decedent's returns. File my taxes for 2012 This is usually the decedent's social security number (SSN). File my taxes for 2012 However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). File my taxes for 2012 If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. File my taxes for 2012 S. File my taxes for 2012 income tax return for any tax year, do not apply for an ITIN. File my taxes for 2012 You may claim a refund by filing Form 1040NR without an SSN or ITIN. File my taxes for 2012 Necessary Documents Please attach the following documents to the return or amended return. File my taxes for 2012 Proof of death. File my taxes for 2012   Attach a copy of the death certificate. File my taxes for 2012 If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. File my taxes for 2012 Form 1310. File my taxes for 2012   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. File my taxes for 2012 You are a surviving spouse filing an original or amended joint return with the decedent. File my taxes for 2012 You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. File my taxes for 2012 A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. File my taxes for 2012 A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. File my taxes for 2012      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. File my taxes for 2012 Include a statement saying an amended return will be filed as soon as the necessary tax information is available. File my taxes for 2012 Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. File my taxes for 2012 Use one of the addresses shown below. File my taxes for 2012 Where you file the returns or claims depends on whether you use the U. File my taxes for 2012 S. File my taxes for 2012 Postal Service or a private delivery service. File my taxes for 2012 Please do not send these returns or claims to any of the addresses shown in the tax form instructions. File my taxes for 2012 U. File my taxes for 2012 S. File my taxes for 2012 Postal Service. File my taxes for 2012   If you use the U. File my taxes for 2012 S. File my taxes for 2012 Postal Service, file these returns and claims at the following address. File my taxes for 2012 Internal Revenue Service P. File my taxes for 2012 O. File my taxes for 2012 Box 4053 Woburn, MA 01888 Private delivery service. File my taxes for 2012   Private delivery services cannot deliver items to P. File my taxes for 2012 O. File my taxes for 2012 boxes. File my taxes for 2012 If you use a private delivery service, file these returns and claims at the following address. File my taxes for 2012 Internal Revenue Service Stop 661 310 Lowell St. File my taxes for 2012 Andover, MA 01810 Designated private delivery services. File my taxes for 2012   You can use the following private delivery services to file these returns and claims. File my taxes for 2012 Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. File my taxes for 2012 DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. File my taxes for 2012 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. File my taxes for 2012 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File my taxes for 2012 M. File my taxes for 2012 , UPS Worldwide Express Plus, and UPS Worldwide Express. File my taxes for 2012 The private delivery service can tell you how to get written proof of the mailing date. File my taxes for 2012 Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. File my taxes for 2012 September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. File my taxes for 2012 Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. File my taxes for 2012 These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). File my taxes for 2012 No withholding applies to these payments. File my taxes for 2012 Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. File my taxes for 2012 Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. File my taxes for 2012 Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. File my taxes for 2012 (A personal residence can be a rented residence or one you own. File my taxes for 2012 ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. File my taxes for 2012 Qualified disaster relief payments also include the following. File my taxes for 2012 Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. File my taxes for 2012 Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. File my taxes for 2012 Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. File my taxes for 2012 Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. File my taxes for 2012 Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. File my taxes for 2012 Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. File my taxes for 2012 However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. File my taxes for 2012 If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. File my taxes for 2012 For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. File my taxes for 2012 If that period has expired, you are granted an extension. File my taxes for 2012 You have until January 22, 2003, to file Form 1040X to exclude the death benefits. File my taxes for 2012 On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. File my taxes for 2012 102(b)(2). File my taxes for 2012 ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. File my taxes for 2012 The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. File my taxes for 2012 Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. File my taxes for 2012 Bureau of Justice Assistance payments. File my taxes for 2012   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. File my taxes for 2012 Government plan annuity. File my taxes for 2012   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. File my taxes for 2012 This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. File my taxes for 2012 For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. File my taxes for 2012 More information. File my taxes for 2012   For more information, see Publication 559. File my taxes for 2012 Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. File my taxes for 2012 The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. File my taxes for 2012 If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). File my taxes for 2012 Affected taxpayers. File my taxes for 2012   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. File my taxes for 2012 Any individual whose main home is located in a covered area (defined later). File my taxes for 2012 Any business entity or sole proprietor whose principal place of business is located in a covered area. File my taxes for 2012 Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. File my taxes for 2012 The main home or principal place of business does not have to be located in the covered area. File my taxes for 2012 Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. File my taxes for 2012 Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. File my taxes for 2012 The spouse on a joint return with a taxpayer who is eligible for postponements. File my taxes for 2012 Any other person determined by the IRS to be affected by a terrorist attack. File my taxes for 2012 Covered area. File my taxes for 2012   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. File my taxes for 2012 Abatement of interest. File my taxes for 2012   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. File my taxes for 2012 Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. File my taxes for 2012 You must make this choice to deduct your loss on your 2000 return by the later of the following dates. File my taxes for 2012 The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). File my taxes for 2012 The due date (with extensions) for the 2000 return. File my taxes for 2012 For more information about disaster area losses, see Publication 547. File my taxes for 2012 Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. File my taxes for 2012 The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. File my taxes for 2012 The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. File my taxes for 2012 These credits may reduce or eliminate the estate tax due. File my taxes for 2012 A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. File my taxes for 2012 Recovery from the September 11th Victim Compensation Fund. File my taxes for 2012   The value of claims for a decedent's pain and suffering is normally included in the gross estate. File my taxes for 2012 However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. File my taxes for 2012 Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. File my taxes for 2012 Which estates must file a return. File my taxes for 2012   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. File my taxes for 2012 S. File my taxes for 2012 citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. File my taxes for 2012 Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. File my taxes for 2012 Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. File my taxes for 2012 S. File my taxes for 2012 Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. File my taxes for 2012 Where to file. File my taxes for 2012   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. File my taxes for 2012 Internal Revenue Service E & G Department/Stop 824T 201 W. File my taxes for 2012 Rivercenter Blvd. File my taxes for 2012 Covington, KY 41011 More information. File my taxes for 2012   For more information on the federal estate tax, see the instructions for Form 706. File my taxes for 2012 Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. File my taxes for 2012 The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. File my taxes for 2012 However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. File my taxes for 2012 For information about these requirements, see Internal Revenue Code section 5891. File my taxes for 2012 Worksheet B Illustrated. File my taxes for 2012 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File my taxes for 2012 1 2000 2001   2 Enter the decedent's taxable income. File my taxes for 2012 Figure taxable income as if a separate return had been filed. File my taxes for 2012 See the instructions. File my taxes for 2012 2 $17,259 $14,295   3 Enter the decedent's total tax. File my taxes for 2012 See the instructions. File my taxes for 2012 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File my taxes for 2012 See the instructions. File my taxes for 2012 4 3,532 3,109   5 Subtract line 4 from line 3. File my taxes for 2012 5 2,591 2,141   6 Enter the surviving spouse's taxable income. File my taxes for 2012 Figure taxable income as if a separate return had been filed. File my taxes for 2012 See the instructions for line 2. File my taxes for 2012 6 29,025 29,850   7 Enter the surviving spouse's total tax. File my taxes for 2012 See the instructions. File my taxes for 2012 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File my taxes for 2012 8 0 0   9 Subtract line 8 from line 7. File my taxes for 2012 9 5,277 5,391   10 Add lines 5 and 9. File my taxes for 2012 10 7,868 7,532   11 Enter the total tax from the joint return. File my taxes for 2012 See Table 1 on page 5 for the line number for years before 2002. File my taxes for 2012 11 10,789 9,728   12 Add lines 4 and 8. File my taxes for 2012 12 3,532 3,109   13 Subtract line 12 from line 11. File my taxes for 2012 13 7,257 6,619   14 Divide line 5 by line 10. File my taxes for 2012 Enter the result as a decimal. File my taxes for 2012 14 . File my taxes for 2012 329 . File my taxes for 2012 284   15 Tax to be forgiven. File my taxes for 2012 Multiply line 13 by line 14 and enter the result. File my taxes for 2012 15 $2,388 $1,880   Note. File my taxes for 2012 If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File my taxes for 2012 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File my taxes for 2012 If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File my taxes for 2012 The IRS will determine the amount to be refunded. File my taxes for 2012 Worksheet B Illustrated. File my taxes for 2012 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File my taxes for 2012 1 2000 2001   2 Enter the decedent's taxable income. File my taxes for 2012 Figure taxable income as if a separate return had been filed. File my taxes for 2012 See the instructions. File my taxes for 2012 2 $17,259 $14,295   3 Enter the decedent's total tax. File my taxes for 2012 See the instructions. File my taxes for 2012 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File my taxes for 2012 See the instructions. File my taxes for 2012 4 3,532 3,109   5 Subtract line 4 from line 3. File my taxes for 2012 5 2,591 2,141   6 Enter the surviving spouse's taxable income. File my taxes for 2012 Figure taxable income as if a separate return had been filed. File my taxes for 2012 See the instructions for line 2. File my taxes for 2012 6 29,025 29,850   7 Enter the surviving spouse's total tax. File my taxes for 2012 See the instructions. File my taxes for 2012 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File my taxes for 2012 8 0 0   9 Subtract line 8 from line 7. File my taxes for 2012 9 5,277 5,391   10 Add lines 5 and 9. File my taxes for 2012 10 7,868 7,532   11 Enter the total tax from the joint return. File my taxes for 2012 See Table 1 on page 5 for the line number for years before 2002. File my taxes for 2012 11 10,789 9,728   12 Add lines 4 and 8. File my taxes for 2012 12 3,532 3,109   13 Subtract line 12 from line 11. File my taxes for 2012 13 7,257 6,619   14 Divide line 5 by line 10. File my taxes for 2012 Enter the result as a decimal. File my taxes for 2012 14 . File my taxes for 2012 329 . File my taxes for 2012 284   15 Tax to be forgiven. File my taxes for 2012 Multiply line 13 by line 14 and enter the result. File my taxes for 2012 15 $2,388 $1,880   Note. File my taxes for 2012 If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File my taxes for 2012 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File my taxes for 2012 If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File my taxes for 2012 The IRS will determine the amount to be refunded. File my taxes for 2012 Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. File my taxes for 2012 They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. File my taxes for 2012 The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. File my taxes for 2012 After the husband died, his estate received income of $4,000. File my taxes for 2012 Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. File my taxes for 2012 This net profit is exempt from income tax as explained earlier under Income received after date of death. File my taxes for 2012 The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. File my taxes for 2012 To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. File my taxes for 2012 She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. File my taxes for 2012 To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. File my taxes for 2012 To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. File my taxes for 2012   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. File my taxes for 2012 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File my taxes for 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File my taxes for 2012 1 Minimum relief amount. File my taxes for 2012 Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File my taxes for 2012 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . File my taxes for 2012 3 0     4 Add lines 2 and 3. File my taxes for 2012 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. File my taxes for 2012 (See Income received after date of death on page 5. File my taxes for 2012 ) 5 1,000     6 Add lines 4 and 5. File my taxes for 2012 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). File my taxes for 2012 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). File my taxes for 2012 8 435     9 Tax on exempt income. File my taxes for 2012 Subtract line 8 from line 7. File my taxes for 2012 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File my taxes for 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File my taxes for 2012 10 4,268     11 Add lines 9 and 10. File my taxes for 2012 11 $4,543 12 Additional payment allowed. File my taxes for 2012 If line 11 is $10,000 or more, enter -0- and stop here. File my taxes for 2012 No additional amount is allowed as a tax payment. File my taxes for 2012 Otherwise, subtract line 11 from line 1 and enter the result. File my taxes for 2012 12 $5,457 Note. File my taxes for 2012 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File my taxes for 2012 Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File my taxes for 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File my taxes for 2012 Write "Sec. File my taxes for 2012 692(d)(2) Payment" and the amount to the right of the entry space. File my taxes for 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. File my taxes for 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File my taxes for 2012 Write “Sec. File my taxes for 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. File my taxes for 2012 Worksheet C Illustrated. File my taxes for 2012 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. File my taxes for 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File my taxes for 2012 1 Minimum relief amount. File my taxes for 2012 Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File my taxes for 2012 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . File my taxes for 2012 3 0     4 Add lines 2 and 3. File my taxes for 2012 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. File my taxes for 2012 (See Income received after date of death on page 5. File my taxes for 2012 ) 5 1,000     6 Add lines 4 and 5. File my taxes for 2012 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). File my taxes for 2012 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). File my taxes for 2012 8 435     9 Tax on exempt income. File my taxes for 2012 Subtract line 8 from line 7. File my taxes for 2012 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File my taxes for 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File my taxes for 2012 10 4,268     11 Add lines 9 and 10. File my taxes for 2012 11 $4,543 12 Additional payment allowed. File my taxes for 2012 If line 11 is $10,000 or more, enter -0- and stop here. File my taxes for 2012 No additional amount is allowed as a tax payment. File my taxes for 2012 Otherwise, subtract line 11 from line 1 and enter the result. File my taxes for 2012 12 $5,457 Note. File my taxes for 2012 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File my taxes for 2012 Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File my taxes for 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File my taxes for 2012 Write "Sec. File my taxes for 2012 692(d)(2) Payment" and the amount to the right of the entry space. File my taxes for 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. File my taxes for 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File my taxes for 2012 Write “Sec. File my taxes for 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. File my taxes for 2012 Additional Worksheets The following additional worksheets are provided for your convenience. File my taxes for 2012 Worksheet A. File my taxes for 2012 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. File my taxes for 2012 1       2 Enter the total tax from the decedent's income tax return. File my taxes for 2012 See Table 1 on page 5 for the line number for years before 2002. File my taxes for 2012 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. File my taxes for 2012 (These taxes are not eligible for forgiveness. File my taxes for 2012 )           a Self-employment tax. File my taxes for 2012 3a         b Social security and Medicare tax on tip income not reported to employer. File my taxes for 2012 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File my taxes for 2012 3c         d Tax on excess accumulation in qualified retirement plans. File my taxes for 2012 3d         e Household employment taxes. File my taxes for 2012 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File my taxes for 2012 3f         g Tax on golden parachute payments. File my taxes for 2012 3g       4 Add lines 3a through 3g. File my taxes for 2012 4       5 Tax to be forgiven. File my taxes for 2012 Subtract line 4 from line 2. File my taxes for 2012 5       Note. File my taxes for 2012 If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. File my taxes for 2012 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File my taxes for 2012 If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. File my taxes for 2012 The IRS will determine the amount to be refunded. File my taxes for 2012 Worksheet A. File my taxes for 2012 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. File my taxes for 2012 1       2 Enter the total tax from the decedent's income tax return. File my taxes for 2012 See Table 1 on page 5 for the line number for years before 2002. File my taxes for 2012 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. File my taxes for 2012 (These taxes are not eligible for forgiveness. File my taxes for 2012 )           a Self-employment tax. File my taxes for 2012 3a         b Social security and Medicare tax on tip income not reported to employer. File my taxes for 2012 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File my taxes for 2012 3c         d Tax on excess accumulation in qualified retirement plans. File my taxes for 2012 3d         e Household employment taxes. File my taxes for 2012 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File my taxes for 2012 3f         g Tax on golden parachute payments. File my taxes for 2012 3g       4 Add lines 3a through 3g. File my taxes for 2012 4       5 Tax to be forgiven. File my taxes for 2012 Subtract line 4 from line 2. File my taxes for 2012 5       Note. File my taxes for 2012 If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. File my taxes for 2012 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File my taxes for 2012 If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. File my taxes for 2012 The IRS will determine the amount to be refunded. File my taxes for 2012 Worksheet B. File my taxes for 2012 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File my taxes for 2012 1       2 Enter the decedent's taxable income. File my taxes for 2012 Figure taxable income as if a separate return had been filed. File my taxes for 2012 See the instructions. File my taxes for 2012 2       3 Enter the decedent's total tax. File my taxes for 2012 See the instructions. File my taxes for 2012 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File my taxes for 2012 See the instructions. File my taxes for 2012 4       5 Subtract line 4 from line 3. File my taxes for 2012 5       6 Enter the surviving spouse's taxable income. File my taxes for 2012 Figure taxable income as if a separate return had been filed. File my taxes for 2012 See the instructions. File my taxes for 2012 6       7 Enter the surviving spouse's total tax. File my taxes for 2012 See the instructions. File my taxes for 2012 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File my taxes for 2012 8       9 Subtract line 8 from line 7. File my taxes for 2012 9       10 Add lines 5 and 9. File my taxes for 2012 10       11 Enter the total tax from the joint return. File my taxes for 2012 See Table 1 on page 5 for the line number for years before 2002. File my taxes for 2012 11       12 Add lines 4 and 8. File my taxes for 2012 12       13 Subtract line 12 from line 11. File my taxes for 2012 13       14 Divide line 5 by line 10. File my taxes for 2012 Enter the result as a decimal. File my taxes for 2012 14       15 Tax to be forgiven. File my taxes for 2012 Multiply line 13 by line 14 and enter the result. File my taxes for 2012 15       Note. File my taxes for 2012 If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File my taxes for 2012 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File my taxes for 2012 If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File my taxes for 2012 The IRS will determine the amount to be refunded. File my taxes for 2012 Worksheet B. File my taxes for 2012 Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. File my taxes for 2012 1       2 Enter the decedent's taxable income. File my taxes for 2012 Figure taxable income as if a separate return had been filed. File my taxes for 2012 See the instructions. File my taxes for 2012 2       3 Enter the decedent's total tax. File my taxes for 2012 See the instructions. File my taxes for 2012 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File my taxes for 2012 See the instructions. File my taxes for 2012 4       5 Subtract line 4 from line 3. File my taxes for 2012 5       6 Enter the surviving spouse's taxable income. File my taxes for 2012 Figure taxable income as if a separate return had been filed. File my taxes for 2012 See the instructions. File my taxes for 2012 6       7 Enter the surviving spouse's total tax. File my taxes for 2012 See the instructions. File my taxes for 2012 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File my taxes for 2012 8       9 Subtract line 8 from line 7. File my taxes for 2012 9       10 Add lines 5 and 9. File my taxes for 2012 10       11 Enter the total tax from the joint return. File my taxes for 2012 See Table 1 on page 5 for the line number for years before 2002. File my taxes for 2012 11       12 Add lines 4 and 8. File my taxes for 2012 12       13 Subtract line 12 from line 11. File my taxes for 2012 13       14 Divide line 5 by line 10. File my taxes for 2012 Enter the result as a decimal. File my taxes for 2012 14       15 Tax to be forgiven. File my taxes for 2012 Multiply line 13 by line 14 and enter the result. File my taxes for 2012 15       Note. File my taxes for 2012 If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. File my taxes for 2012 Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. File my taxes for 2012 If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. File my taxes for 2012 The IRS will determine the amount to be refunded. File my taxes for 2012 Worksheet C. File my taxes for 2012 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. File my taxes for 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File my taxes for 2012 1 Minimum tax forgiveness. File my taxes for 2012 Note. File my taxes for 2012 Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File my taxes for 2012 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File my taxes for 2012 3       4 Add lines 2 and 3. File my taxes for 2012 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File my taxes for 2012 (See Income received after date of death on page 5. File my taxes for 2012 ) 5       6 Add lines 4 and 5. File my taxes for 2012 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File my taxes for 2012 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File my taxes for 2012 8       9 Tax on exempt income. File my taxes for 2012 Subtract line 8 from line 7. File my taxes for 2012 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File my taxes for 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File my taxes for 2012 10       11 Add lines 9 and 10. File my taxes for 2012 11   12 Additional payment allowed. File my taxes for 2012 If line 11 is $10,000 or more, enter -0- and stop here. File my taxes for 2012 No additional amount is allowed as a tax payment. File my taxes for 2012 Otherwise, subtract line 11 from line 1 and enter the result. File my taxes for 2012 12   Note. File my taxes for 2012 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File my taxes for 2012 Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File my taxes for 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File my taxes for 2012 Write "Sec. File my taxes for 2012 692(d)(2) Payment" and the amount to the right of the entry space. File my taxes for 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. File my taxes for 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File my taxes for 2012 Write “Sec. File my taxes for 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. File my taxes for 2012 Worksheet C. File my taxes for 2012 Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. File my taxes for 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File my taxes for 2012 1 Minimum tax forgiveness. File my taxes for 2012 Note. File my taxes for 2012 Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File my taxes for 2012 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . File my taxes for 2012 3       4 Add lines 2 and 3. File my taxes for 2012 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File my taxes for 2012 (See Income received after date of death on page 5. File my taxes for 2012 ) 5       6 Add lines 4 and 5. File my taxes for 2012 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File my taxes for 2012 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File my taxes for 2012 8       9 Tax on exempt income. File my taxes for 2012 Subtract line 8 from line 7. File my taxes for 2012 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File my taxes for 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File my taxes for 2012 10       11 Add lines 9 and 10. File my taxes for 2012 11   12 Additional payment allowed. File my taxes for 2012 If line 11 is $10,000 or more, enter -0- and stop here. File my taxes for 2012 No additional amount is allowed as a tax payment. File my taxes for 2012 Otherwise, subtract line 11 from line 1 and enter the result. File my taxes for 2012 12   Note. File my taxes for 2012 The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). File my taxes for 2012 Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. File my taxes for 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File my taxes for 2012 Write "Sec. File my taxes for 2012 692(d)(2) Payment" and the amount to the right of the entry space. File my taxes for 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. File my taxes for 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File my taxes for 2012 Write “Sec. File my taxes for 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. File my taxes for 2012 How To Get Tax Help Special IRS assistance. File my taxes for 2012   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. File my taxes for 2012 We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. File my taxes for 2012 Call 1–866–562–5227 Monday through Friday In English–7 a. File my taxes for 2012 m. File my taxes for 2012 to 10 p. File my taxes for 2012 m. File my taxes for 2012 local time In Spanish–8 a. File my taxes for 2012 m. File my taxes for 2012 to 9:30 p. File my taxes for 2012 m. File my taxes for 2012 local time   The IRS web site at www. File my taxes for 2012 irs. File my taxes for 2012 gov has notices and other tax relief information. File my taxes for 2012 Check it periodically for any new guidance or to see if Congress has enacted new legislation. File my taxes for 2012   Business taxpayers affected by the attacks can e-mail their questions to corp. File my taxes for 2012 disaster. File my taxes for 2012 relief@irs. File my taxes for 2012 gov. File my taxes for 2012   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. File my taxes for 2012 fema. File my taxes for 2012 gov. File my taxes for 2012 Other help from the IRS. File my taxes for 2012   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. File my taxes for 2012 By selecting the method that is best for you, you will have quick and easy access to tax help. File my taxes for 2012 Contacting your Taxpayer Advocate. File my taxes for 2012   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. File my taxes for 2012   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. File my taxes for 2012 While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. File my taxes for 2012   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. File my taxes for 2012 Call the IRS at 1–800–829–1040. File my taxes for 2012 Call, write, or fax the Taxpayer Advocate office in your area. File my taxes for 2012 Call 1–800–829–4059 if you are a TTY/TDD user. File my taxes for 2012   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. File my taxes for 2012 Free tax services. File my taxes for 2012   To find out what services are available, get Publication 910, Guide to Free Tax Services. File my taxes for 2012 It contains a list of free tax publications and an index of tax topics. File my taxes for 2012 It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. File my taxes for 2012 Personal computer. File my taxes for 2012 With your personal computer and modem, you can access the IRS on the Internet at www. File my taxes for 2012 irs. File my taxes for 2012 gov. File my taxes for 2012 While visiting our web site, you can: Find answers to questions you may have. File my taxes for 2012 Download forms and publications or search for forms and pub
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IRS Warns of Pervasive Telephone Scam

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IR-2013-84, Oct. 31, 2013

WASHINGTON — The Internal Revenue Service today warned consumers about a sophisticated phone scam targeting taxpayers, including recent immigrants, throughout the country.

Victims are told they owe money to the IRS and it must be paid promptly through a pre-loaded debit card or wire transfer. If the victim refuses to cooperate, they are then threatened with arrest, deportation or suspension of a business or driver’s license. In many cases, the caller becomes hostile and insulting.

“This scam has hit taxpayers in nearly every state in the country.  We want to educate taxpayers so they can help protect themselves.  Rest assured, we do not and will not ask for credit card numbers over the phone, nor request a pre-paid debit card or wire transfer,” says IRS Acting Commissioner Danny Werfel. “If someone unexpectedly calls claiming to be from the IRS and threatens police arrest, deportation or license revocation if you don’t pay immediately, that is a sign that it really isn’t the IRS calling.” Werfel noted that the first IRS contact with taxpayers on a tax issue is likely to occur via mail

Other characteristics of this scam include:

  • Scammers use fake names and IRS badge numbers. They generally use common names and surnames to identify themselves.
  • Scammers may be able to recite the last four digits of a victim’s Social Security Number.
  • Scammers spoof the IRS toll-free number on caller ID to make it appear that it’s the IRS calling.
  • Scammers sometimes send bogus IRS emails to some victims to support their bogus calls.
  • Victims hear background noise of other calls being conducted to mimic a call site.
  • After threatening victims with jail time or driver’s license revocation, scammers hang up and others soon call back pretending to be from the local police or DMV, and the caller ID supports their claim.

If you get a phone call from someone claiming to be from the IRS, here’s what you should do:

  • If you know you owe taxes or you think you might owe taxes, call the IRS at 1.800.829.1040. The IRS employees at that line can help you with a payment issue – if there really is such an issue.
  • If you know you don’t owe taxes or have no reason to think that you owe any taxes (for example, you’ve never received a bill or the caller made some bogus threats as described above), then call and report the incident to the Treasury Inspector General for Tax Administration at 1.800.366.4484.
  • If you’ve been targeted by this scam, you should also contact the Federal Trade Commission and use their “FTC Complaint Assistant” at FTC.gov.  Please add "IRS Telephone Scam" to the comments of your complaint.

Taxpayers should be aware that there are other unrelated scams (such as a lottery sweepstakes) and solicitations (such as debt relief) that fraudulently claim to be from the IRS.

The IRS encourages taxpayers to be vigilant against phone and email scams that use the IRS as a lure. The IRS does not initiate contact with taxpayers by email to request personal or financial information.  This includes any type of electronic communication, such as text messages and social media channels. The IRS also does not ask for PINs, passwords or similar confidential access information for credit card, bank or other financial accounts. Recipients should not open any attachments or click on any links contained in the message. Instead, forward the e-mail to phishing@irs.gov.

More information on how to report phishing scams involving the IRS is available on the genuine IRS website, IRS.gov.

You can reblog the IRS tax scam alert via Tumblr.

 

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Page Last Reviewed or Updated: 01-Nov-2013

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