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File Tax Return For 2012

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File Tax Return For 2012

File tax return for 2012 Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). File tax return for 2012 However, you can still choose to use the previous carryback period. File tax return for 2012 You also can choose not to carry back an NOL and only carry it forward. File tax return for 2012 Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. File tax return for 2012 Corporations can file Form 1139, Corporation Application for Tentative Refund. File tax return for 2012 The instructions for these forms will be revised to reflect the new law. File tax return for 2012 Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. File tax return for 2012 Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. File tax return for 2012 These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. File tax return for 2012 Tax benefits for the New York Liberty Zone include the following. File tax return for 2012 A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. File tax return for 2012 It is allowed for the year the property is placed in service. File tax return for 2012 No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. File tax return for 2012 Classification of Liberty Zone leasehold improvement property as 5-year property. File tax return for 2012 Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. File tax return for 2012 An increased section 179 deduction for certain Liberty Zone property. File tax return for 2012 Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. File tax return for 2012 For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. File tax return for 2012 In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. File tax return for 2012 For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. File tax return for 2012 For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. File tax return for 2012 In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. File tax return for 2012 Other 2001 Changes Other changes are discussed in the following chapters. File tax return for 2012 Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. File tax return for 2012 Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. File tax return for 2012 As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. File tax return for 2012 For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. File tax return for 2012 Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. File tax return for 2012 The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. File tax return for 2012 This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. File tax return for 2012 For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File tax return for 2012 Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. File tax return for 2012 For more information on marginal production, see section 613A(c) of the Internal Revenue Code. File tax return for 2012 Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. File tax return for 2012 The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. File tax return for 2012 Certain limits apply. File tax return for 2012 For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File tax return for 2012 Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. File tax return for 2012 Previously, the credit was only allowed for plans established after December 31, 2001. File tax return for 2012 For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. File tax return for 2012 Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. File tax return for 2012 For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File tax return for 2012 Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. File tax return for 2012 For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File tax return for 2012 Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. File tax return for 2012 The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. File tax return for 2012 The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. File tax return for 2012 For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. File tax return for 2012 Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. File tax return for 2012 Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. File tax return for 2012 Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. File tax return for 2012 However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. File tax return for 2012 Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. File tax return for 2012 To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. File tax return for 2012 However, certain property placed in service before January 1, 2006, may meet this test. File tax return for 2012 Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. File tax return for 2012 The property has an estimated production period of more than 2 years. File tax return for 2012 The property has an estimated production period of more than 1 year and it costs more than $1 million. File tax return for 2012 Transportation property is any tangible personal property used in the trade or business of transporting persons or property. File tax return for 2012 For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. File tax return for 2012 Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. File tax return for 2012 You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. File tax return for 2012 Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. File tax return for 2012 These special rules have been extended to include property placed in service in 2004. File tax return for 2012 For more information about these rules, see Publication 946, How To Depreciate Property. File tax return for 2012 Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. File tax return for 2012 For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. File tax return for 2012 Prev  Up  Next   Home   More Online Publications
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The File Tax Return For 2012

File tax return 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 tax return 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 tax return for 2012 Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. File tax return for 2012 Any forgiven tax liability owed to the IRS will not have to be paid. File tax return for 2012 Any forgiven tax liability that has already been paid will be refunded. File tax return for 2012 (See Refund of Taxes Paid, later. File tax return for 2012 ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. File tax return for 2012 Then read Amount of Tax Forgiven. File tax return 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 tax return 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 tax return for 2012 See Minimum Amount of Relief later under Amount of Tax Forgiven. File tax return for 2012 Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. File tax return for 2012 Oklahoma City attack. File tax return 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 tax return for 2012 Example 1. File tax return for 2012 A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. File tax return for 2012 His income tax is forgiven for 1994 and 1995. File tax return for 2012 Example 2. File tax return for 2012 A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. File tax return for 2012 She subsequently died of her wounds in 1996. File tax return for 2012 Her income tax is forgiven for 1994, 1995, and 1996. File tax return for 2012 September 11 attacks and anthrax attacks. File tax return 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 tax return for 2012 Example 1. File tax return for 2012 A Pentagon employee died in the September 11 attack. File tax return for 2012 Her income tax is forgiven for 2000 and 2001. File tax return for 2012 Example 2. File tax return for 2012 A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. File tax return for 2012 His income tax liability is forgiven for 2000, 2001, and 2002. File tax return for 2012 Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. File tax return for 2012 On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. File tax return for 2012 To figure the tax to be forgiven, use the following worksheets. File tax return 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 tax return for 2012 Use Worksheet B for any eligible year the decedent filed a joint return. File tax return for 2012 See the illustrated Worksheet B near the end of this publication. File tax return 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 tax return for 2012 Instead, complete Worksheet C and file a return for the decedent's last tax year. File tax return for 2012 See Minimum Amount of Relief, later. File tax return for 2012 If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. File tax return for 2012 In English–7 a. File tax return for 2012 m. File tax return for 2012 to 10 p. File tax return for 2012 m. File tax return for 2012 local time. File tax return for 2012 In Spanish–8 a. File tax return for 2012 m. File tax return for 2012 to 9:30 p. File tax return for 2012 m. File tax return for 2012 local time. File tax return for 2012 Both spouses died. File tax return 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 tax return 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 tax return 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 tax return 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 tax return 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 tax return for 2012 Residents of community property states. File tax return 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 tax return 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 tax return for 2012 Worksheet B. File tax return 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 tax return for 2012 1       2 Enter the decedent's taxable income. File tax return for 2012 Figure taxable income as if a separate return had been filed. File tax return for 2012 See the instructions. File tax return for 2012 2       3 Enter the decedent's total tax. File tax return for 2012 See the instructions. File tax return for 2012 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File tax return for 2012 See the instructions. File tax return for 2012 4       5 Subtract line 4 from line 3. File tax return for 2012 5       6 Enter the surviving spouse's taxable income. File tax return for 2012 Figure taxable income as if a separate return had been filed. File tax return for 2012 See the instructions. File tax return for 2012 6       7 Enter the surviving spouse's total tax. File tax return for 2012 See the instructions. File tax return for 2012 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File tax return for 2012 8       9 Subtract line 8 from line 7. File tax return for 2012 9       10 Add lines 5 and 9. File tax return for 2012 10       11 Enter the total tax from the joint return. File tax return for 2012 See Table 1 on page 5 for the line number for years before 2002. File tax return for 2012 11       12 Add lines 4 and 8. File tax return for 2012 12       13 Subtract line 12 from line 11. File tax return for 2012 13       14 Divide line 5 by line 10. File tax return for 2012 Enter the result as a decimal. File tax return for 2012 14       15 Tax to be forgiven. File tax return for 2012 Multiply line 13 by line 14 and enter the result. File tax return for 2012 15       Note. File tax return 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 tax return 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 tax return 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 tax return for 2012 The IRS will determine the amount to be refunded. File tax return for 2012 Worksheet B. File tax return 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 tax return for 2012 1       2 Enter the decedent's taxable income. File tax return for 2012 Figure taxable income as if a separate return had been filed. File tax return for 2012 See the instructions. File tax return for 2012 2       3 Enter the decedent's total tax. File tax return for 2012 See the instructions. File tax return for 2012 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File tax return for 2012 See the instructions. File tax return for 2012 4       5 Subtract line 4 from line 3. File tax return for 2012 5       6 Enter the surviving spouse's taxable income. File tax return for 2012 Figure taxable income as if a separate return had been filed. File tax return for 2012 See the instructions. File tax return for 2012 6       7 Enter the surviving spouse's total tax. File tax return for 2012 See the instructions. File tax return for 2012 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File tax return for 2012 8       9 Subtract line 8 from line 7. File tax return for 2012 9       10 Add lines 5 and 9. File tax return for 2012 10       11 Enter the total tax from the joint return. File tax return for 2012 See Table 1 on page 5 for the line number for years before 2002. File tax return for 2012 11       12 Add lines 4 and 8. File tax return for 2012 12       13 Subtract line 12 from line 11. File tax return for 2012 13       14 Divide line 5 by line 10. File tax return for 2012 Enter the result as a decimal. File tax return for 2012 14       15 Tax to be forgiven. File tax return for 2012 Multiply line 13 by line 14 and enter the result. File tax return for 2012 15       Note. File tax return 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 tax return 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 tax return 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 tax return for 2012 The IRS will determine the amount to be refunded. File tax return for 2012 Instructions for Worksheet B Table 1. File tax return 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 tax return 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 tax return for 2012 ** File Form 4506 to get a transcript of the decedent's account. File tax return for 2012 Table 1. File tax return 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 tax return 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 tax return for 2012 ** File Form 4506 to get a transcript of the decedent's account. File tax return for 2012 Lines 2 and 6. File tax return for 2012   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. File tax return for 2012   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. File tax return 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 tax return 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 tax return for 2012   Allocate business deductions to the owner of the business. File tax return 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 tax return for 2012 Lines 3 and 7. File tax return for 2012   Figure the total tax as if a separate return had been filed. File tax return 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 tax return 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 tax return 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 tax return 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 tax return 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 tax return for 2012 Line 4. File tax return for 2012   Enter the total, if any, of the following taxes. File tax return for 2012 Self-employment tax. File tax return for 2012 Social security and Medicare tax on tip income not reported to employer. File tax return for 2012 Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). File tax return for 2012 Tax on excess accumulation in qualified retirement plans. File tax return for 2012 Household employment taxes. File tax return for 2012 Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File tax return for 2012 Tax on golden parachute payments. File tax return for 2012 Minimum Amount of Relief The minimum amount of relief is $10,000. File tax return 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 tax return for 2012 The IRS will refund the difference as explained under Refund of Taxes Paid. File tax return for 2012 Use Worksheet C to figure the additional tax payment. File tax return 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 tax return for 2012 Example 1. File tax return 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 tax return for 2012 The $6,400 is eligible for forgiveness. File tax return 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 tax return for 2012 Example 2. File tax return for 2012 A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. File tax return for 2012 The IRS will treat $10,000 as a tax payment for 2001. File tax return for 2012 Income received after date of death. File tax return 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 tax return for 2012 Examples are the final paycheck or dividends on stock owned by the decedent. File tax return 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 tax return for 2012 Nonqualifying income. File tax return for 2012   The following income is not exempt from tax. File tax return for 2012 The tax on it is not eligible for forgiveness. File tax return for 2012 Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. File tax return for 2012 Amounts that would not have been payable but for an action taken after September 11, 2001. File tax return for 2012 The following are examples of nonqualifying income. File tax return for 2012 Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. File tax return 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 tax return 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 tax return for 2012 Interest on savings bonds cashed by the beneficiary of the decedent. File tax return for 2012 If you are responsible for the estate of a decedent, see Publication 559. File tax return for 2012 Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. File tax return for 2012 Instructions for lines 2–9 of Worksheet C. File tax return 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 tax return for 2012 To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. File tax return for 2012 Or, if special requirements are met, you can use the alternative computation instead. File tax return for 2012 See Alternative computation, later. File tax return 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 tax return for 2012 Use Form 1041 to figure what the taxable income would be without including the exempt income. File tax return 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 tax return for 2012 Alternative computation. File tax return 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 tax return 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 tax return for 2012 The estate claimed an income distribution deduction on line 18 (Form 1041). File tax return 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 tax return 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 tax return 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 tax return for 2012 Complete the rest of Worksheet C to determine the additional payment allowed. File tax return for 2012 Worksheet C. File tax return 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 tax return for 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File tax return for 2012 1 Minimum relief amount. File tax return for 2012 Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File tax return 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 tax return for 2012 3       4 Add lines 2 and 3. File tax return for 2012 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File tax return for 2012 (See Income received after date of death on page 5. File tax return for 2012 ) 5       6 Add lines 4 and 5. File tax return for 2012 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File tax return for 2012 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File tax return for 2012 8       9 Tax on exempt income. File tax return for 2012 Subtract line 8 from line 7. File tax return for 2012 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File tax return for 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File tax return for 2012 10       11 Add lines 9 and 10. File tax return for 2012 11   12 Additional payment allowed. File tax return for 2012 If line 11 is $10,000 or more, enter -0- and stop here. File tax return for 2012 No additional amount is allowed as a tax payment. File tax return for 2012 Otherwise, subtract line 11 from line 1 and enter the result. File tax return for 2012 12   Note. File tax return 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 tax return 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 tax return for 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File tax return for 2012 Write "Sec. File tax return for 2012 692(d)(2) Payment" and the amount to the right of the entry space. File tax return for 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. File tax return for 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File tax return for 2012 Write “Sec. File tax return for 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. File tax return for 2012 Worksheet C. File tax return 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 tax return for 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File tax return for 2012 1 Minimum relief amount. File tax return for 2012 Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File tax return 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 tax return for 2012 3       4 Add lines 2 and 3. File tax return for 2012 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File tax return for 2012 (See Income received after date of death on page 5. File tax return for 2012 ) 5       6 Add lines 4 and 5. File tax return for 2012 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File tax return for 2012 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File tax return for 2012 8       9 Tax on exempt income. File tax return for 2012 Subtract line 8 from line 7. File tax return for 2012 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File tax return for 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File tax return for 2012 10       11 Add lines 9 and 10. File tax return for 2012 11   12 Additional payment allowed. File tax return for 2012 If line 11 is $10,000 or more, enter -0- and stop here. File tax return for 2012 No additional amount is allowed as a tax payment. File tax return for 2012 Otherwise, subtract line 11 from line 1 and enter the result. File tax return for 2012 12   Note. File tax return 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 tax return 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 tax return for 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File tax return for 2012 Write "Sec. File tax return for 2012 692(d)(2) Payment" and the amount to the right of the entry space. File tax return for 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. File tax return for 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File tax return for 2012 Write “Sec. File tax return for 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. File tax return for 2012 Worksheet D. File tax return 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 tax return for 2012 (See Income received after date of death on page 5. File tax return for 2012 ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). File tax return for 2012 4   5 Figure the tax on line 1 using Schedule G (Form 1041). File tax return for 2012 5   6 Estate's tax on exempt income. File tax return for 2012 Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. File tax return for 2012 Figure the total tax that would have been payable by all beneficiaries. File tax return 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 tax return for 2012 Add the amounts by which each beneficiary's income tax is increased. File tax return for 2012 7   8 Add lines 6 and 7. File tax return for 2012 Enter this amount on line 9 of Worksheet C. File tax return for 2012 8   Worksheet D. File tax return 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 tax return for 2012 (See Income received after date of death on page 5. File tax return for 2012 ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). File tax return for 2012 4   5 Figure the tax on line 1 using Schedule G (Form 1041). File tax return for 2012 5   6 Estate's tax on exempt income. File tax return for 2012 Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. File tax return for 2012 Figure the total tax that would have been payable by all beneficiaries. File tax return 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 tax return for 2012 Add the amounts by which each beneficiary's income tax is increased. File tax return for 2012 7   8 Add lines 6 and 7. File tax return for 2012 Enter this amount on line 9 of Worksheet C. File tax return for 2012 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. File tax return for 2012 Income tax liabilities that have been paid. File tax return 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 tax return for 2012 See Minimum Amount of Relief, earlier. File tax return for 2012 Example 1. File tax return 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 tax return for 2012 The total, $14,000, is eligible for tax forgiveness. File tax return for 2012 However, he paid only $13,000 of that amount. File tax return for 2012 The IRS will refund the $13,000 paid. File tax return for 2012 Example 2. File tax return for 2012 A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. File tax return for 2012 The child qualifies for the minimum relief of $10,000. File tax return for 2012 The $10,000 is treated as a tax payment for 2001 and will be refunded. File tax return for 2012 Period for filing a claim for credit or refund. File tax return 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 tax return 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 tax return 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 tax return for 2012 Extension of time for victims of Oklahoma City attack. File tax return for 2012   The period described above has been extended for victims of the Oklahoma City attack. File tax return for 2012 Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. File tax return for 2012 How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. File tax return 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 tax return for 2012 Return required but not yet filed. File tax return for 2012   File Form 1040 if the decedent was a U. File tax return for 2012 S. File tax return for 2012 citizen or resident. File tax return for 2012 File Form 1040NR if the decedent was a nonresident alien. File tax return for 2012 A nonresident alien is someone who is not a U. File tax return for 2012 S. File tax return for 2012 citizen or resident. File tax return for 2012 Return required and already filed. File tax return for 2012   File a separate Form 1040X for each year you are claiming tax relief. File tax return for 2012 Return not required and not filed. File tax return for 2012   File Form 1040 only for the year of death if the decedent was a U. File tax return for 2012 S. File tax return for 2012 citizen or resident. File tax return for 2012 File Form 1040NR if the decedent was a nonresident alien. File tax return for 2012 Return not required but already filed. File tax return for 2012   File Form 1040X only for the year of death. File tax return for 2012 How to complete the returns. File tax return 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 tax return for 2012 Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. File tax return for 2012 If filing Form 1040 or Form 1040NR, also attach any Forms W–2. File tax return 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 tax return for 2012 Also, please write one of the following across the top of page 1 of each return. File tax return for 2012 KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. File tax return 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 tax return for 2012 If you need a copy, use Form 4506. File tax return 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 tax return for 2012 Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. File tax return for 2012 Send Form 4506 to the address shown in the form instructions. File tax return for 2012 Taxpayer identification number. File tax return for 2012   A taxpayer identification number must be furnished on the decedent's returns. File tax return for 2012 This is usually the decedent's social security number (SSN). File tax return for 2012 However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). File tax return 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 tax return for 2012 S. File tax return for 2012 income tax return for any tax year, do not apply for an ITIN. File tax return for 2012 You may claim a refund by filing Form 1040NR without an SSN or ITIN. File tax return for 2012 Necessary Documents Please attach the following documents to the return or amended return. File tax return for 2012 Proof of death. File tax return for 2012   Attach a copy of the death certificate. File tax return 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 tax return for 2012 Form 1310. File tax return for 2012   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. File tax return for 2012 You are a surviving spouse filing an original or amended joint return with the decedent. File tax return 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 tax return for 2012 A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. File tax return for 2012 A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. File tax return 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 tax return for 2012 Include a statement saying an amended return will be filed as soon as the necessary tax information is available. File tax return for 2012 Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. File tax return for 2012 Use one of the addresses shown below. File tax return for 2012 Where you file the returns or claims depends on whether you use the U. File tax return for 2012 S. File tax return for 2012 Postal Service or a private delivery service. File tax return for 2012 Please do not send these returns or claims to any of the addresses shown in the tax form instructions. File tax return for 2012 U. File tax return for 2012 S. File tax return for 2012 Postal Service. File tax return for 2012   If you use the U. File tax return for 2012 S. File tax return for 2012 Postal Service, file these returns and claims at the following address. File tax return for 2012 Internal Revenue Service P. File tax return for 2012 O. File tax return for 2012 Box 4053 Woburn, MA 01888 Private delivery service. File tax return for 2012   Private delivery services cannot deliver items to P. File tax return for 2012 O. File tax return for 2012 boxes. File tax return for 2012 If you use a private delivery service, file these returns and claims at the following address. File tax return for 2012 Internal Revenue Service Stop 661 310 Lowell St. File tax return for 2012 Andover, MA 01810 Designated private delivery services. File tax return for 2012   You can use the following private delivery services to file these returns and claims. File tax return for 2012 Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. File tax return for 2012 DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. File tax return for 2012 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. File tax return 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 tax return for 2012 M. File tax return for 2012 , UPS Worldwide Express Plus, and UPS Worldwide Express. File tax return for 2012 The private delivery service can tell you how to get written proof of the mailing date. File tax return for 2012 Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. File tax return 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 tax return for 2012 Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. File tax return for 2012 These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). File tax return for 2012 No withholding applies to these payments. File tax return for 2012 Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. File tax return for 2012 Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. File tax return for 2012 Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. File tax return for 2012 (A personal residence can be a rented residence or one you own. File tax return 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 tax return for 2012 Qualified disaster relief payments also include the following. File tax return 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 tax return for 2012 Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. File tax return 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 tax return 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 tax return 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 tax return 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 tax return 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 tax return 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 tax return 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 tax return for 2012 If that period has expired, you are granted an extension. File tax return for 2012 You have until January 22, 2003, to file Form 1040X to exclude the death benefits. File tax return for 2012 On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. File tax return for 2012 102(b)(2). File tax return 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 tax return for 2012 The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. File tax return 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 tax return for 2012 Bureau of Justice Assistance payments. File tax return 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 tax return for 2012 Government plan annuity. File tax return 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 tax return for 2012 This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. File tax return for 2012 For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. File tax return for 2012 More information. File tax return for 2012   For more information, see Publication 559. File tax return 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 tax return 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 tax return 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 tax return for 2012 Affected taxpayers. File tax return for 2012   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. File tax return for 2012 Any individual whose main home is located in a covered area (defined later). File tax return for 2012 Any business entity or sole proprietor whose principal place of business is located in a covered area. File tax return for 2012 Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. File tax return for 2012 The main home or principal place of business does not have to be located in the covered area. File tax return for 2012 Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. File tax return 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 tax return for 2012 The spouse on a joint return with a taxpayer who is eligible for postponements. File tax return for 2012 Any other person determined by the IRS to be affected by a terrorist attack. File tax return for 2012 Covered area. File tax return 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 tax return for 2012 Abatement of interest. File tax return for 2012   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. File tax return 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 tax return for 2012 You must make this choice to deduct your loss on your 2000 return by the later of the following dates. File tax return 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 tax return for 2012 The due date (with extensions) for the 2000 return. File tax return for 2012 For more information about disaster area losses, see Publication 547. File tax return 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 tax return 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 tax return for 2012 The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. File tax return for 2012 These credits may reduce or eliminate the estate tax due. File tax return 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 tax return for 2012 Recovery from the September 11th Victim Compensation Fund. File tax return for 2012   The value of claims for a decedent's pain and suffering is normally included in the gross estate. File tax return 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 tax return for 2012 Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. File tax return for 2012 Which estates must file a return. File tax return for 2012   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. File tax return for 2012 S. File tax return for 2012 citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. File tax return 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 tax return for 2012 Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. File tax return for 2012 S. File tax return for 2012 Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. File tax return for 2012 Where to file. File tax return 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 tax return for 2012 Internal Revenue Service E & G Department/Stop 824T 201 W. File tax return for 2012 Rivercenter Blvd. File tax return for 2012 Covington, KY 41011 More information. File tax return for 2012   For more information on the federal estate tax, see the instructions for Form 706. File tax return 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 tax return 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 tax return 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 tax return for 2012 For information about these requirements, see Internal Revenue Code section 5891. File tax return for 2012 Worksheet B Illustrated. File tax return 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 tax return for 2012 1 2000 2001   2 Enter the decedent's taxable income. File tax return for 2012 Figure taxable income as if a separate return had been filed. File tax return for 2012 See the instructions. File tax return for 2012 2 $17,259 $14,295   3 Enter the decedent's total tax. File tax return for 2012 See the instructions. File tax return for 2012 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File tax return for 2012 See the instructions. File tax return for 2012 4 3,532 3,109   5 Subtract line 4 from line 3. File tax return for 2012 5 2,591 2,141   6 Enter the surviving spouse's taxable income. File tax return for 2012 Figure taxable income as if a separate return had been filed. File tax return for 2012 See the instructions for line 2. File tax return for 2012 6 29,025 29,850   7 Enter the surviving spouse's total tax. File tax return for 2012 See the instructions. File tax return 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 tax return for 2012 8 0 0   9 Subtract line 8 from line 7. File tax return for 2012 9 5,277 5,391   10 Add lines 5 and 9. File tax return for 2012 10 7,868 7,532   11 Enter the total tax from the joint return. File tax return for 2012 See Table 1 on page 5 for the line number for years before 2002. File tax return for 2012 11 10,789 9,728   12 Add lines 4 and 8. File tax return for 2012 12 3,532 3,109   13 Subtract line 12 from line 11. File tax return for 2012 13 7,257 6,619   14 Divide line 5 by line 10. File tax return for 2012 Enter the result as a decimal. File tax return for 2012 14 . File tax return for 2012 329 . File tax return for 2012 284   15 Tax to be forgiven. File tax return for 2012 Multiply line 13 by line 14 and enter the result. File tax return for 2012 15 $2,388 $1,880   Note. File tax return 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 tax return 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 tax return 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 tax return for 2012 The IRS will determine the amount to be refunded. File tax return for 2012 Worksheet B Illustrated. File tax return 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 tax return for 2012 1 2000 2001   2 Enter the decedent's taxable income. File tax return for 2012 Figure taxable income as if a separate return had been filed. File tax return for 2012 See the instructions. File tax return for 2012 2 $17,259 $14,295   3 Enter the decedent's total tax. File tax return for 2012 See the instructions. File tax return for 2012 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File tax return for 2012 See the instructions. File tax return for 2012 4 3,532 3,109   5 Subtract line 4 from line 3. File tax return for 2012 5 2,591 2,141   6 Enter the surviving spouse's taxable income. File tax return for 2012 Figure taxable income as if a separate return had been filed. File tax return for 2012 See the instructions for line 2. File tax return for 2012 6 29,025 29,850   7 Enter the surviving spouse's total tax. File tax return for 2012 See the instructions. File tax return 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 tax return for 2012 8 0 0   9 Subtract line 8 from line 7. File tax return for 2012 9 5,277 5,391   10 Add lines 5 and 9. File tax return for 2012 10 7,868 7,532   11 Enter the total tax from the joint return. File tax return for 2012 See Table 1 on page 5 for the line number for years before 2002. File tax return for 2012 11 10,789 9,728   12 Add lines 4 and 8. File tax return for 2012 12 3,532 3,109   13 Subtract line 12 from line 11. File tax return for 2012 13 7,257 6,619   14 Divide line 5 by line 10. File tax return for 2012 Enter the result as a decimal. File tax return for 2012 14 . File tax return for 2012 329 . File tax return for 2012 284   15 Tax to be forgiven. File tax return for 2012 Multiply line 13 by line 14 and enter the result. File tax return for 2012 15 $2,388 $1,880   Note. File tax return 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 tax return 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 tax return 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 tax return for 2012 The IRS will determine the amount to be refunded. File tax return for 2012 Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. File tax return 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 tax return for 2012 The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. File tax return for 2012 After the husband died, his estate received income of $4,000. File tax return for 2012 Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. File tax return for 2012 This net profit is exempt from income tax as explained earlier under Income received after date of death. File tax return 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 tax return 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 tax return 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 tax return for 2012 To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. File tax return for 2012 To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. File tax return 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 tax return 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 tax return for 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File tax return for 2012 1 Minimum relief amount. File tax return for 2012 Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File tax return 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 tax return for 2012 3 0     4 Add lines 2 and 3. File tax return for 2012 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. File tax return for 2012 (See Income received after date of death on page 5. File tax return for 2012 ) 5 1,000     6 Add lines 4 and 5. File tax return for 2012 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). File tax return for 2012 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). File tax return for 2012 8 435     9 Tax on exempt income. File tax return for 2012 Subtract line 8 from line 7. File tax return 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 tax return for 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File tax return for 2012 10 4,268     11 Add lines 9 and 10. File tax return for 2012 11 $4,543 12 Additional payment allowed. File tax return for 2012 If line 11 is $10,000 or more, enter -0- and stop here. File tax return for 2012 No additional amount is allowed as a tax payment. File tax return for 2012 Otherwise, subtract line 11 from line 1 and enter the result. File tax return for 2012 12 $5,457 Note. File tax return 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 tax return 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 tax return for 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File tax return for 2012 Write "Sec. File tax return for 2012 692(d)(2) Payment" and the amount to the right of the entry space. File tax return for 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. File tax return for 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File tax return for 2012 Write “Sec. File tax return for 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. File tax return for 2012 Worksheet C Illustrated. File tax return 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 tax return for 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File tax return for 2012 1 Minimum relief amount. File tax return for 2012 Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File tax return 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 tax return for 2012 3 0     4 Add lines 2 and 3. File tax return for 2012 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. File tax return for 2012 (See Income received after date of death on page 5. File tax return for 2012 ) 5 1,000     6 Add lines 4 and 5. File tax return for 2012 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). File tax return for 2012 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). File tax return for 2012 8 435     9 Tax on exempt income. File tax return for 2012 Subtract line 8 from line 7. File tax return 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 tax return for 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File tax return for 2012 10 4,268     11 Add lines 9 and 10. File tax return for 2012 11 $4,543 12 Additional payment allowed. File tax return for 2012 If line 11 is $10,000 or more, enter -0- and stop here. File tax return for 2012 No additional amount is allowed as a tax payment. File tax return for 2012 Otherwise, subtract line 11 from line 1 and enter the result. File tax return for 2012 12 $5,457 Note. File tax return 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 tax return 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 tax return for 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File tax return for 2012 Write "Sec. File tax return for 2012 692(d)(2) Payment" and the amount to the right of the entry space. File tax return for 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. File tax return for 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File tax return for 2012 Write “Sec. File tax return for 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. File tax return for 2012 Additional Worksheets The following additional worksheets are provided for your convenience. File tax return for 2012 Worksheet A. File tax return 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 tax return for 2012 1       2 Enter the total tax from the decedent's income tax return. File tax return for 2012 See Table 1 on page 5 for the line number for years before 2002. File tax return for 2012 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. File tax return for 2012 (These taxes are not eligible for forgiveness. File tax return for 2012 )           a Self-employment tax. File tax return for 2012 3a         b Social security and Medicare tax on tip income not reported to employer. File tax return 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 tax return for 2012 3c         d Tax on excess accumulation in qualified retirement plans. File tax return for 2012 3d         e Household employment taxes. File tax return for 2012 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File tax return for 2012 3f         g Tax on golden parachute payments. File tax return for 2012 3g       4 Add lines 3a through 3g. File tax return for 2012 4       5 Tax to be forgiven. File tax return for 2012 Subtract line 4 from line 2. File tax return for 2012 5       Note. File tax return 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 tax return 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 tax return 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 tax return for 2012 The IRS will determine the amount to be refunded. File tax return for 2012 Worksheet A. File tax return 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 tax return for 2012 1       2 Enter the total tax from the decedent's income tax return. File tax return for 2012 See Table 1 on page 5 for the line number for years before 2002. File tax return for 2012 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. File tax return for 2012 (These taxes are not eligible for forgiveness. File tax return for 2012 )           a Self-employment tax. File tax return for 2012 3a         b Social security and Medicare tax on tip income not reported to employer. File tax return 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 tax return for 2012 3c         d Tax on excess accumulation in qualified retirement plans. File tax return for 2012 3d         e Household employment taxes. File tax return for 2012 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. File tax return for 2012 3f         g Tax on golden parachute payments. File tax return for 2012 3g       4 Add lines 3a through 3g. File tax return for 2012 4       5 Tax to be forgiven. File tax return for 2012 Subtract line 4 from line 2. File tax return for 2012 5       Note. File tax return 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 tax return 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 tax return 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 tax return for 2012 The IRS will determine the amount to be refunded. File tax return for 2012 Worksheet B. File tax return 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 tax return for 2012 1       2 Enter the decedent's taxable income. File tax return for 2012 Figure taxable income as if a separate return had been filed. File tax return for 2012 See the instructions. File tax return for 2012 2       3 Enter the decedent's total tax. File tax return for 2012 See the instructions. File tax return for 2012 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File tax return for 2012 See the instructions. File tax return for 2012 4       5 Subtract line 4 from line 3. File tax return for 2012 5       6 Enter the surviving spouse's taxable income. File tax return for 2012 Figure taxable income as if a separate return had been filed. File tax return for 2012 See the instructions. File tax return for 2012 6       7 Enter the surviving spouse's total tax. File tax return for 2012 See the instructions. File tax return for 2012 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File tax return for 2012 8       9 Subtract line 8 from line 7. File tax return for 2012 9       10 Add lines 5 and 9. File tax return for 2012 10       11 Enter the total tax from the joint return. File tax return for 2012 See Table 1 on page 5 for the line number for years before 2002. File tax return for 2012 11       12 Add lines 4 and 8. File tax return for 2012 12       13 Subtract line 12 from line 11. File tax return for 2012 13       14 Divide line 5 by line 10. File tax return for 2012 Enter the result as a decimal. File tax return for 2012 14       15 Tax to be forgiven. File tax return for 2012 Multiply line 13 by line 14 and enter the result. File tax return for 2012 15       Note. File tax return 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 tax return 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 tax return 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 tax return for 2012 The IRS will determine the amount to be refunded. File tax return for 2012 Worksheet B. File tax return 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 tax return for 2012 1       2 Enter the decedent's taxable income. File tax return for 2012 Figure taxable income as if a separate return had been filed. File tax return for 2012 See the instructions. File tax return for 2012 2       3 Enter the decedent's total tax. File tax return for 2012 See the instructions. File tax return for 2012 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. File tax return for 2012 See the instructions. File tax return for 2012 4       5 Subtract line 4 from line 3. File tax return for 2012 5       6 Enter the surviving spouse's taxable income. File tax return for 2012 Figure taxable income as if a separate return had been filed. File tax return for 2012 See the instructions. File tax return for 2012 6       7 Enter the surviving spouse's total tax. File tax return for 2012 See the instructions. File tax return for 2012 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. File tax return for 2012 8       9 Subtract line 8 from line 7. File tax return for 2012 9       10 Add lines 5 and 9. File tax return for 2012 10       11 Enter the total tax from the joint return. File tax return for 2012 See Table 1 on page 5 for the line number for years before 2002. File tax return for 2012 11       12 Add lines 4 and 8. File tax return for 2012 12       13 Subtract line 12 from line 11. File tax return for 2012 13       14 Divide line 5 by line 10. File tax return for 2012 Enter the result as a decimal. File tax return for 2012 14       15 Tax to be forgiven. File tax return for 2012 Multiply line 13 by line 14 and enter the result. File tax return for 2012 15       Note. File tax return 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 tax return 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 tax return 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 tax return for 2012 The IRS will determine the amount to be refunded. File tax return for 2012 Worksheet C. File tax return 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 tax return for 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File tax return for 2012 1 Minimum tax forgiveness. File tax return for 2012 Note. File tax return for 2012 Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File tax return 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 tax return for 2012 3       4 Add lines 2 and 3. File tax return for 2012 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File tax return for 2012 (See Income received after date of death on page 5. File tax return for 2012 ) 5       6 Add lines 4 and 5. File tax return for 2012 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File tax return for 2012 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File tax return for 2012 8       9 Tax on exempt income. File tax return for 2012 Subtract line 8 from line 7. File tax return for 2012 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File tax return for 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File tax return for 2012 10       11 Add lines 9 and 10. File tax return for 2012 11   12 Additional payment allowed. File tax return for 2012 If line 11 is $10,000 or more, enter -0- and stop here. File tax return for 2012 No additional amount is allowed as a tax payment. File tax return for 2012 Otherwise, subtract line 11 from line 1 and enter the result. File tax return for 2012 12   Note. File tax return 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 tax return 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 tax return for 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File tax return for 2012 Write "Sec. File tax return for 2012 692(d)(2) Payment" and the amount to the right of the entry space. File tax return for 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. File tax return for 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File tax return for 2012 Write “Sec. File tax return for 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. File tax return for 2012 Worksheet C. File tax return 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 tax return for 2012 Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. File tax return for 2012 1 Minimum tax forgiveness. File tax return for 2012 Note. File tax return for 2012 Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. File tax return 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 tax return for 2012 3       4 Add lines 2 and 3. File tax return for 2012 4       5 Enter exempt income received after death minus expenses allocable to exempt income. File tax return for 2012 (See Income received after date of death on page 5. File tax return for 2012 ) 5       6 Add lines 4 and 5. File tax return for 2012 6       7 Figure the tax on line 6 using Schedule G (Form 1041). File tax return for 2012 7       8 Figure the tax on line 4 using Schedule G (Form 1041). File tax return for 2012 8       9 Tax on exempt income. File tax return for 2012 Subtract line 8 from line 7. File tax return for 2012 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. File tax return for 2012 If the decedent was not required to file tax returns for the eligible tax years, enter -0-. File tax return for 2012 10       11 Add lines 9 and 10. File tax return for 2012 11   12 Additional payment allowed. File tax return for 2012 If line 11 is $10,000 or more, enter -0- and stop here. File tax return for 2012 No additional amount is allowed as a tax payment. File tax return for 2012 Otherwise, subtract line 11 from line 1 and enter the result. File tax return for 2012 12   Note. File tax return 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 tax return 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 tax return for 2012 If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. File tax return for 2012 Write "Sec. File tax return for 2012 692(d)(2) Payment" and the amount to the right of the entry space. File tax return for 2012 Also indicate whether a Form 1041 is being filed for the decedent's estate. File tax return for 2012 If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). File tax return for 2012 Write “Sec. File tax return for 2012 692(d)(2) Payment” on the dotted line to the left of the entry space. File tax return for 2012 How To Get Tax Help Special IRS assistance. File tax return 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 tax return 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 tax return for 2012 Call 1–866–562–5227 Monday through Friday In English–7 a. File tax return for 2012 m. File tax return for 2012 to 10 p. File tax return for 2012 m. File tax return for 2012 local time In Spanish–8 a. File tax return for 2012 m. File tax return for 2012 to 9:30 p. File tax return for 2012 m. File tax return for 2012 local time   The IRS web site at www. File tax return for 2012 irs. File tax return for 2012 gov has notices and other tax relief information. File tax return for 2012 Check it periodically for any new guidance or to see if Congress has enacted new legislation. File tax return for 2012   Business taxpayers affected by the attacks can e-mail their questions to corp. File tax return for 2012 disaster. File tax return for 2012 relief@irs. File tax return for 2012 gov. File tax return for 2012   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. File tax return for 2012 fema. File tax return for 2012 gov. File tax return for 2012 Other help from the IRS. File tax return 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 tax return for 2012 By selecting the method that is best for you, you will have quick and easy access to tax help. File tax return for 2012 Contacting your Taxpayer Advocate. File tax return for 2012   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. File tax return 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 tax return 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 tax return for 2012   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. File tax return for 2012 Call the IRS at 1–800–829–1040. File tax return for 2012 Call, write, or fax the Taxpayer Advocate office in your area. File tax return for 2012 Call 1–800–829–4059 if you are a TTY/TDD user. File tax return for 2012   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. File tax return for 2012 Free tax services. File tax return for 2012   To find out what services are available, get Publication 910, Guide to Free Tax Services. File tax return for 2012 It contains a list of free tax publications and an index of tax topics. File tax return for 2012 It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. File tax return for 2012 Personal computer. File tax return for 2012 With your personal computer and modem, you can access the IRS on the Internet at www. File tax return for 2012 irs. File tax return for 2012 gov. File tax return for 2012 While visiting our web site, you can: Find answers to questions you may have. File tax return for 2012 Download forms and publications or search for forms and pub