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File Taxes 2012 Free

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File Taxes 2012 Free

File taxes 2012 free Publication 524 - Main Content Table of Contents Are You Eligible for the Credit?Qualified Individual Income Limits Credit Figured for You Figuring the Credit YourselfStep 1. File taxes 2012 free Determine Initial Amount Step 2. File taxes 2012 free Total Certain Nontaxable Pensions and Benefits Step 3. File taxes 2012 free Determine Excess Adjusted Gross Income Step 4. File taxes 2012 free Determine the Total of Steps 2 and 3 Step 5. File taxes 2012 free Determine Your Credit Examples How To Get Tax Help Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. File taxes 2012 free You are a qualified individual. File taxes 2012 free Your income is not more than certain limits. File taxes 2012 free You can use Figure A and Table 1 as guides to see if you are eligible for the credit. File taxes 2012 free Use Figure A first to see if you are a qualified individual. File taxes 2012 free If you are, go to Table 1 to make sure your income is not too high to take the credit. File taxes 2012 free You can take the credit only if you file Form 1040 or Form 1040A. File taxes 2012 free You cannot take the credit if you file Form 1040EZ or Form 1040NR. File taxes 2012 free Qualified Individual You are a qualified individual for this credit if you are a U. File taxes 2012 free S. File taxes 2012 free citizen or resident alien, and either of the following applies. File taxes 2012 free You were age 65 or older at the end of 2013. File taxes 2012 free You were under age 65 at the end of 2013 and all three of the following statements are true. File taxes 2012 free You retired on permanent and total disability (explained later). File taxes 2012 free You received taxable disability income for 2013. File taxes 2012 free On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). File taxes 2012 free Age 65. File taxes 2012 free   You are considered to be age 65 on the day before your 65th birthday. File taxes 2012 free As a result, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. File taxes 2012 free U. File taxes 2012 free S. File taxes 2012 free Citizen or Resident Alien You must be a U. File taxes 2012 free S. File taxes 2012 free citizen or resident alien (or be treated as a resident alien) to take the credit. File taxes 2012 free Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. File taxes 2012 free Exceptions. File taxes 2012 free   You may be able to take the credit if you are a nonresident alien who is married to a U. File taxes 2012 free S. File taxes 2012 free citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. File taxes 2012 free S. File taxes 2012 free resident alien. File taxes 2012 free If you make that choice, both you and your spouse are taxed on your worldwide incomes. File taxes 2012 free   If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. File taxes 2012 free S. File taxes 2012 free citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. File taxes 2012 free S. File taxes 2012 free resident alien for the entire year. File taxes 2012 free In that case, you may be allowed to take the credit. File taxes 2012 free   For information on these choices, see chapter 1 of Publication 519, U. File taxes 2012 free S. File taxes 2012 free Tax Guide for Aliens. File taxes 2012 free Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. File taxes 2012 free However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. File taxes 2012 free Head of household. File taxes 2012 free   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet all the following tests. File taxes 2012 free You file a separate return. File taxes 2012 free You paid more than half the cost of keeping up your home during the tax year. File taxes 2012 free Your spouse did not live in your home at any time during the last 6 months of the tax year and the absence was not temporary. File taxes 2012 free (See Temporary absences under Head of Household in Publication 501. File taxes 2012 free ) Your home was the main home of your child, stepchild, or an eligible foster child for more than half the year. File taxes 2012 free An eligible foster child is a child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. File taxes 2012 free You can claim an exemption for that child, or you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. File taxes 2012 free For more information, see Publication 501, Exemptions, Standard Deduction, and Filing Information. File taxes 2012 free Figure A. File taxes 2012 free Are You a Qualified Individual? Please click here for the text description of the image. File taxes 2012 free figure a Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). File taxes 2012 free You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. File taxes 2012 free Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. File taxes 2012 free If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. File taxes 2012 free You are considered to be under age 65 at the end of 2013 if you were born after January 1, 1949. File taxes 2012 free Permanent and total disability. File taxes 2012 free    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. File taxes 2012 free A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. File taxes 2012 free See Physician's statement , later. File taxes 2012 free Substantial gainful activity. File taxes 2012 free   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. File taxes 2012 free Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. File taxes 2012 free   Substantial gainful activity is not work you do to take care of yourself or your home. File taxes 2012 free It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. File taxes 2012 free However, doing this kind of work may show that you are able to engage in substantial gainful activity. File taxes 2012 free    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. File taxes 2012 free   The following examples illustrate the tests of substantial gainful activity. File taxes 2012 free Example 1. File taxes 2012 free Trisha, a sales clerk, retired on disability. File taxes 2012 free She is 53 years old and now works as a full-time babysitter for the minimum wage. File taxes 2012 free Even though Trisha is doing different work, she is able to do the duties of her new job in a full-time competitive work situation for the minimum wage. File taxes 2012 free She cannot take the credit because she is able to engage in substantial gainful activity. File taxes 2012 free Example 2. File taxes 2012 free Tom, a bookkeeper, retired on disability. File taxes 2012 free He is 59 years old and now drives a truck for a charitable organization. File taxes 2012 free He sets his own hours and is not paid. File taxes 2012 free Duties of this nature generally are performed for pay or profit. File taxes 2012 free Some weeks he works 10 hours, and some weeks he works 40 hours. File taxes 2012 free Over the year he averages 20 hours a week. File taxes 2012 free The kind of work and his average hours a week conclusively show that Tom is able to engage in substantial gainful activity. File taxes 2012 free This is true even though Tom is not paid and he sets his own hours. File taxes 2012 free He cannot take the credit. File taxes 2012 free Example 3. File taxes 2012 free John, who retired on disability, took a job with a former employer on a trial basis. File taxes 2012 free The purpose of the job was to see if John could do the work. File taxes 2012 free The trial period lasted for 6 months during which John was paid the minimum wage. File taxes 2012 free Because of John's disability, he was assigned only light duties of a nonproductive “make-work” nature. File taxes 2012 free The activity was gainful because John was paid at least the minimum wage. File taxes 2012 free But the activity was not substantial because his duties were nonproductive. File taxes 2012 free These facts do not, by themselves, show that John is able to engage in substantial gainful activity. File taxes 2012 free Example 4. File taxes 2012 free Joan, who retired on disability from a job as a bookkeeper, lives with her sister who manages several motel units. File taxes 2012 free Joan helps her sister for 1 or 2 hours a day by performing duties such as washing dishes, answering phones, registering guests, and bookkeeping. File taxes 2012 free Joan can select the time of day when she feels most fit to work. File taxes 2012 free Work of this nature, performed off and on during the day at Joan's convenience, is not activity of a “substantial and gainful” nature even if she is paid for the work. File taxes 2012 free The performance of these duties does not, of itself, show that Joan is able to engage in substantial gainful activity. File taxes 2012 free Sheltered employment. File taxes 2012 free   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. File taxes 2012 free These qualified locations are in sheltered workshops, hospitals and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. File taxes 2012 free   Compared to commercial employment, pay is lower for sheltered employment. File taxes 2012 free Therefore, one usually does not look for sheltered employment if he or she can get other employment. File taxes 2012 free The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. File taxes 2012 free Physician's statement. File taxes 2012 free   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. File taxes 2012 free You can use the statement in the Instructions for Schedule R. File taxes 2012 free   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. File taxes 2012 free Veterans. File taxes 2012 free    If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. File taxes 2012 free VA Form 21-0172 must be signed by a person authorized by the VA to do so. File taxes 2012 free You can get this form from your local VA regional office. File taxes 2012 free Physician's statement obtained in earlier year. File taxes 2012 free   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. File taxes 2012 free For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. File taxes 2012 free If you meet the required conditions, check the box on your Schedule R, Part II, line 2. File taxes 2012 free   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. File taxes 2012 free Disability income. File taxes 2012 free   If you are under age 65, you must also have taxable disability income to qualify for the credit. File taxes 2012 free Disability income must meet both of the following requirements. File taxes 2012 free It must be paid under your employer's accident or health plan or pension plan. File taxes 2012 free It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. File taxes 2012 free Payments that are not disability income. File taxes 2012 free    Any payment you receive from a plan that does not provide for disability retirement is not disability income. File taxes 2012 free Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. File taxes 2012 free    For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. File taxes 2012 free Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. File taxes 2012 free Income Limits To determine if you can claim the credit, you must consider two income limits. File taxes 2012 free The first limit is the amount of your adjusted gross income (AGI). File taxes 2012 free The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. File taxes 2012 free The limits are shown in Table 1. File taxes 2012 free If your AGI and your nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. File taxes 2012 free See Figuring the Credit Yourself , later. File taxes 2012 free Table 1. File taxes 2012 free Income Limits IF your filing status is THEN, even if you qualify (see Figure A), you CANNOT take the credit if   Your adjusted gross income (AGI)* is equal to or more than. File taxes 2012 free . File taxes 2012 free . File taxes 2012 free     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. File taxes 2012 free . File taxes 2012 free . File taxes 2012 free   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. File taxes 2012 free If your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. File taxes 2012 free Credit Figured for You You can figure the credit yourself, or the Internal Revenue Service (IRS) will figure it for you. File taxes 2012 free See Figuring the Credit Yourself , next. File taxes 2012 free If you can take the credit and you want the IRS to figure the credit for you, attach Schedule R to your return. File taxes 2012 free Check the appropriate box in Part I of Schedule R and fill in Part II and lines 11, 13a, and 13b of Part III, if they apply to you. File taxes 2012 free If you file Form 1040A, enter “CFE” in the space to the left of Form 1040A, line 30. File taxes 2012 free If you file Form 1040, check box c on Form 1040, line 53, and enter “CFE” on the line next to that box. File taxes 2012 free Attach Schedule R to your return. File taxes 2012 free Table 2. File taxes 2012 free Initial Amounts IF your filing status is. File taxes 2012 free . File taxes 2012 free . File taxes 2012 free   THEN enter on line 10 of Schedule R. File taxes 2012 free . File taxes 2012 free . File taxes 2012 free single,head of household, or qualifying widow(er) with dependent child and, by the end of 2013, you were       • 65 or older $5,000   • under 65 and retired on permanent and total disability1 $5,000 married filing a joint return and by the end of 2013       • both of you were 65 or older $7,500   • both of you were under 65 and one of you retired on permanent and total disability1 $5,000   • both of you were under 65 and both of you retired on permanent and total disability2 $7,500   • one of you was 65 or older, and the other was under 65 and retired on permanent  and total disability3 $7,500   • one of you was 65 or older, and the other was under 65 and not retired on permanent  and total disability $5,000 married filing a separate return and you did not live with your spouse at any time during the year and, by the end of 2013, you were       • 65 or older $3,750   • under 65 and retired on permanent and total disability1 $3,750   1 Amount cannot be more than the taxable disability income. File taxes 2012 free     2 Amount cannot be more than your combined taxable disability income. File taxes 2012 free     3 Amount is $5,000 plus the taxable disability income of the spouse under age 65, but not more than $7,500. File taxes 2012 free   Figuring the Credit Yourself If you figure the credit yourself, fill out the front of Schedule R. File taxes 2012 free Next, fill out Schedule R, Part III. File taxes 2012 free If you file Form 1040A, enter the amount from Schedule R, line 22 on line 30. File taxes 2012 free If you file Form 1040, include the amount from Schedule R, line 22 on line 53, check box c, and enter “Sch R” on the line next to that box. File taxes 2012 free There are five steps in Part III to determine the amount of your credit. File taxes 2012 free Determine your initial amount (lines 10–12). File taxes 2012 free Determine the total of any nontaxable social security and certain other nontaxable pensions, annuities, and disability benefits you received (lines 13a, 13b, and 13c). File taxes 2012 free Determine your excess adjusted gross income (lines 14–17). File taxes 2012 free Determine the total of steps 2 and 3 (line 18). File taxes 2012 free Determine your credit (lines 19–22). File taxes 2012 free These steps are discussed in more detail next. File taxes 2012 free Step 1. File taxes 2012 free Determine Initial Amount To figure the credit, you must first determine your initial amount using lines 10 through 12. File taxes 2012 free See Table 2. File taxes 2012 free Your initial amount is on line 12. File taxes 2012 free Initial amounts for persons under age 65. File taxes 2012 free   If you are a qualified individual under age 65, your initial amount cannot be more than your taxable disability income. File taxes 2012 free Special rules for joint returns. File taxes 2012 free   If you are a qualified individual under age 65, and your spouse is also a qualified individual, your initial amount is your taxable disability income plus $5,000. File taxes 2012 free   If you are a qualified individual, and both you and your spouse are under age 65, your initial amount cannot be more than your combined taxable disability income. File taxes 2012 free Step 2. File taxes 2012 free Total Certain Nontaxable Pensions and Benefits Step 2 is to figure the total amount of nontaxable social security and certain other nontaxable payments you received during the year. File taxes 2012 free You must reduce your initial amount by these payments. File taxes 2012 free Enter these nontaxable payments on lines 13a or 13b and total them on line 13c. File taxes 2012 free If you are married filing jointly, you must enter the combined amount of nontaxable payments both you and your spouse received. File taxes 2012 free Worksheets are provided in the instructions for Forms 1040 and 1040A to help you determine if any of your social security benefits (or equivalent railroad retirement benefits) are taxable. File taxes 2012 free Include the following nontaxable payments in the amounts you enter on lines 13a and 13b. File taxes 2012 free Nontaxable social security payments. File taxes 2012 free This is the nontaxable part of the benefits shown in box 5 of Form SSA-1099, Social Security Benefit Statement, before deducting any amounts withheld to pay premiums on supplementary Medicare insurance, and before any reduction because of benefits received under workers' compensation. File taxes 2012 free (Do not include a lump-sum death benefit payment you may receive as a surviving spouse, or a surviving child's insurance benefit payments you may receive as a guardian. File taxes 2012 free ) Nontaxable railroad retirement pension payments treated as social security. File taxes 2012 free This is the nontaxable part of the benefits shown in box 5 of Form RRB-1099, Payments by the Railroad Retirement Board. File taxes 2012 free Nontaxable pension or annuity payments or disability benefits that are paid under a law administered by the Department of Veterans Affairs (VA). File taxes 2012 free (Do not include amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from active service in the armed forces of any country or in the National Oceanic and Atmospheric Administration or the Public Health Service, or as a disability annuity under section 808 of the Foreign Service Act of 1980. File taxes 2012 free ) Pension or annuity payments or disability benefits that are excluded from income under any provision of federal law other than the Internal Revenue Code. File taxes 2012 free (Do not include amounts that are a return of your cost of a pension or annuity. File taxes 2012 free These amounts do not reduce your initial amount. File taxes 2012 free ) You should be sure to take into account all of the nontaxable amounts you receive. File taxes 2012 free These amounts are verified by the IRS through information supplied by other government agencies. File taxes 2012 free Step 3. File taxes 2012 free Determine Excess Adjusted Gross Income You also must reduce your initial amount by your excess adjusted gross income. File taxes 2012 free Figure your excess adjusted gross income on lines 14–17. File taxes 2012 free You figure your excess adjusted gross income as follows. File taxes 2012 free Subtract from your adjusted gross income (Form 1040A, line 22 or Form 1040, line 38) the amount shown for your filing status. File taxes 2012 free $7,500 if you are single, a head of household, or a qualifying widow(er) with dependent child, $10,000 if you are married filing jointly, or $5,000 if you are married filing separately and you and your spouse did not live in the same household at any time during the tax year. File taxes 2012 free Divide the result of (1) by 2. File taxes 2012 free Step 4. File taxes 2012 free Determine the Total of Steps 2 and 3 To determine if you can take the credit, you must add (on line 18) the amounts you figured in Step 2 (line 13c) and Step 3 (line 17). File taxes 2012 free Step 5. File taxes 2012 free Determine Your Credit Subtract the amount determined in Step 4 (line 18) from the amount determined in Step 1 (line 12), and multiply the result by 15% (. File taxes 2012 free 15). File taxes 2012 free In certain cases, the amount of your credit may be limited. File taxes 2012 free See Limit on credit , later. File taxes 2012 free Example. File taxes 2012 free You are 66 years old and your spouse is 64. File taxes 2012 free Your spouse is not disabled. File taxes 2012 free You file a joint return on Form 1040. File taxes 2012 free Your adjusted gross income is $14,630. File taxes 2012 free Together you received $3,200 from social security, which was nontaxable. File taxes 2012 free You figure the credit as follows: Example applying the 5 step process Amount (Line references (shown in parentheses) are to the Schedule R)      1. File taxes 2012 free Initial amount (line 12) $5,000 2. File taxes 2012 free Total nontaxable social security  and other nontaxable  pensions (line 13c) $3,200   3. File taxes 2012 free Excess adjusted gross income  ($14,630–$10,000) ÷ 2 (line 17) 2,315   4. File taxes 2012 free Add (2) and (3) (line 18) 5,515 5. File taxes 2012 free Subtract (4) from (1) (line 12 – line 18 = line 19) (Do not enter less than -0-) $ -0- You cannot take the credit because your nontaxable social security plus your excess adjusted gross income is more than your initial amount. File taxes 2012 free Limit on credit. File taxes 2012 free   The amount of credit you can claim is generally limited to the amount of your tax. File taxes 2012 free Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. File taxes 2012 free Examples The following examples illustrate the credit for the elderly or the disabled. File taxes 2012 free The initial amounts are taken from Table 2, earlier. File taxes 2012 free Example 1. File taxes 2012 free James Davis is 58 years old, single, and files Form 1040A. File taxes 2012 free In 2011 he retired on permanent and total disability, and he is still permanently and totally disabled. File taxes 2012 free He got the required physician's statement in 2011 and kept it with his tax records. File taxes 2012 free His physician signed on line B of the statement. File taxes 2012 free This year James checks the box in Schedule R, Part II. File taxes 2012 free He does not need to get another statement for 2013. File taxes 2012 free He received the following income for the year: Nontaxable social security $1,500 Interest (taxable) 100 Taxable disability pension 11,400       James' adjusted gross income is $11,500 ($11,400 + $100). File taxes 2012 free He figures the credit on Schedule R as follows: 1. File taxes 2012 free Initial amount   $5,000 2. File taxes 2012 free Taxable disability pension   11,400 3. File taxes 2012 free Smaller of line 1 or line 2   5,000 4. File taxes 2012 free Nontaxable social security  benefits $1,500     5. File taxes 2012 free Excess adjusted gross income  ($11,500 − $7,500) ÷ 2 2,000     6. File taxes 2012 free Add lines 4 and 5   3,500 7. File taxes 2012 free Subtract line 6 from line 3  (Do not enter less than (-0-))   1,500 8. File taxes 2012 free Multiply line 7 by 15% (. File taxes 2012 free 15)   225 9. File taxes 2012 free Enter the amount from the  Credit Limit Worksheet in the  Instructions for Schedule R, line 21   151 10. File taxes 2012 free Credit (Enter the smaller of  line 8 or line 9)   $ 151 He enters $151 on line 30 of Form 1040A. File taxes 2012 free The Schedule R for James Davis is not shown. File taxes 2012 free Example 2. File taxes 2012 free William White is 53. File taxes 2012 free His wife Helen is 49. File taxes 2012 free William had a stroke 3 years ago and retired on permanent and total disability. File taxes 2012 free He is still permanently and totally disabled because of the stroke. File taxes 2012 free In November, Helen was injured in an accident at work and retired on permanent and total disability. File taxes 2012 free William received nontaxable social security disability benefits of $2,000 during the year and a taxable disability pension of $6,200. File taxes 2012 free Helen earned $12,500 from her job and received a taxable disability pension of $1,700. File taxes 2012 free Their joint return on Form 1040 shows adjusted gross income of $20,400 ($6,200 + $12,500 + $1,700). File taxes 2012 free They do not itemize deductions. File taxes 2012 free They do not have any amounts that would increase their standard deduction. File taxes 2012 free Helen's doctor completed the physician's statement in the Instructions for Schedule R. File taxes 2012 free Helen is not required to include the statement with their return, but she must keep it for her records. File taxes 2012 free William got a physician's statement for the year he had the stroke. File taxes 2012 free His doctor had signed on line B of that physician's statement to certify that William was permanently and totally disabled. File taxes 2012 free William has kept the physician's statement with his records. File taxes 2012 free He checks the box on Schedule R, Part II and writes his first name in the space above the box on line 2. File taxes 2012 free William and Helen use Schedule R to figure their $41 credit for the elderly or the disabled. File taxes 2012 free They attach Schedule R to their Form 1040 and enter $41 on line 53. File taxes 2012 free They check box c on line 53 and enter “Sch R” on the line next to that box. File taxes 2012 free See their filled-in Schedule R and Helen's filled-in physician's statement, later. File taxes 2012 free Instructions for Physician's Statement     Taxpayer Physician If you retired after 1976, enter the date you retired in the space provided on the statement below. File taxes 2012 free A person is permanently and totally disabled if both of the following apply:   1. File taxes 2012 free He or she cannot engage in any substantial gainful activity because of a physical or mental condition. File taxes 2012 free   2. File taxes 2012 free A physician determines that the disability has lasted or can be expected to last continuously for at least a year or can lead to death. File taxes 2012 free Physician's Statement     I certify that Helen A. File taxes 2012 free White Name of disabled person was permanently and totally disabled on January 1, 1976, or January 1, 1977, or was permanently and totally disabled on the date he or she retired. File taxes 2012 free If retired after 1976, enter the date retired ▶ November 1, 2013   Physician: Sign your name on either A or B below. File taxes 2012 free AThe disability has lasted or can be expected to last continuously for at least a year     Physician's signatureDate BThere is no reasonable probability that the disabled condition will ever improve Ayden D. File taxes 2012 free Doctor 2/8/14   Physician's signatureDate Physician's name Physician's address Ayden D. File taxes 2012 free Doctor 1900 Green St. File taxes 2012 free , Hometown, MD 20000         This image is too large to be displayed in the current screen. File taxes 2012 free Please click the link to view the image. File taxes 2012 free Page 1 of Schedule R for the Whites This image is too large to be displayed in the current screen. File taxes 2012 free Please click the link to view the image. File taxes 2012 free Page 2 of Schedule R for the Whites How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. File taxes 2012 free Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. File taxes 2012 free Free help with your tax return. File taxes 2012 free   Free help in preparing your return is available nationwide from IRS-certified volunteers. File taxes 2012 free The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. File taxes 2012 free The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. File taxes 2012 free Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File taxes 2012 free Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. File taxes 2012 free To find the nearest VITA or TCE site, visit IRS. File taxes 2012 free gov or call 1-800-906-9887. File taxes 2012 free   As part of the TCE program, AARP offers the Tax-Aide counseling program. File taxes 2012 free To find the nearest AARP Tax-Aide site, visit AARP's website at www. File taxes 2012 free aarp. 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SOI Tax Stats - SOI Working Papers

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Statistics of Income Working Papers

The Statistics of Income (SOI) working papers present new and exciting research on the U.S. Federal tax system and the methods used to produce tax statistics. Papers are presented at professional conferences, such as the Joint Statistical Meeting of the American Statistical Association and the National Tax Association’s annual conference on taxation, and are often published in professional journals. Below you will find a selection of papers organized by presentation year.

Papers in this series generally do not undergo the extensive review and editorial process accorded official SOI publications. Instead, these working papers are intended to make results of research available to others and to encourage discussion on a variety of topics. As a result, papers may be occasionally revised or updated.

Jump to a year:

1997  1998  1999  2000  2001  2002  2003  2004  2005  2006  2007  2008  2009  2011  2013  2014


2014

Older Taxpayers’ Response to Taxation of Social Security Benefits
Leonard Burman, Syracuse University and the Tax Policy Center, Norma B. Coe, University of Washington and the National Bureau of Economic Research, Kevin Pierce, Internal Revenue Service, Liu Tian, Syracuse University

Over the Top: How Tax Returns Show that the Very Rich Are Different from You and Me
Jenny Bourne and Lisa Rosenmerkel

The Economic Impact of Tax Expenditures: Evidence from Spatial Variation Across the U.S.
Associated Tables (.xls format)
Raj Chetty and Nathaniel Hendren, Harvard University and the National Bureau of Economic Research, and, Patrick Kline and Emmanuel Saez, University of California, Berkeley and the National Bureau of Economic Research

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2013

The Home Mortgage Interest Deduction and Migratory Insurance Over the Great Recession
Danny Yagan, University of California, Berkeley

Do Financial Frictions Amplify Fiscal Policy? Evidence from Business Investment Stimulus
Eric Zwick and James Mahon, Harvard University

A New Look at the Income-Wealth Connection for America’s Wealthiest Decedents
Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS

A Comparison of Wealth Estimates For America’s Wealthiest Decedents Using Tax Data and Data From The Forbes 400
Barry Johnson, Brian Raub, and Joseph Newcomb, Statistics of Income, IRS

Capital Tax Reform and the Real Economy: The Effects of the 2003 Dividend Tax Cut
Danny Yagan, University of California, Berkeley

Do Tax Credits for Parents Affect Child College Enrollment?
Nathaniel G. Hilger, Brown University

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2011

New Evidence on the Long-Term Impacts of Tax Credits
Raj Chetty and JohnFriedman, Harvard University and the National Bureau of Economic Research, and Jonah Rockoff, Columbia University and the National Bureau of Economic Research

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2009

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
Henry, Kimberly; Testa, Valerie; Valliant, Richard

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Raub, Brian; Belmonte, Cynthia; Arnsberger, Paul; Ludlum, Melissa

Variance Estimation for Estimators of Between-Year Change in Totals from Two Stratified Bernoulli Samples
Kimberly Henry and Valerie Testa, Internal Revenue Service and Richard Valliant, University of Michigan

The Effect of Late-Filed Returns on Population Estimates: A Comparative Analysis
Brian Raub, Cynthia Belmonte, Paul Arnsberger, and Melissa Ludlum, Internal Revenue Service

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2008

Dissemination Of Statistical Products: The IRS’s Journey
Gangi, Martha Eller

Attrition in the Individual Income Tax Return Panel, Tax Years 1999–2005
Bryant, Victoria

Statistics of Income Sales of Capital Assets Sample Redesign for Tax Year 2007
Liu, Yan; Scali, Jana; Strudler, Michael; Wilson, Janette

90 Years of SOI: A Collection of Historical Articles
Multiple Authors

Using Audit Data To Estimate Taxpayer Reporting Error in the Statistics of Income Division's Individual Tax Return Sample
Henry, Kimberly

Differences in Income Estimates Derived from Survey and Tax Data
Johnson, Barry; Moore, Kevin

Old Tabulations, Old Files, and a Brief History of Individual Tax Return Sampling
Weber, Michael; Paris, David; Sailer, Peter

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2007

Measuring Disclosure Risk and an Examination of the Possibilities of Using Synthetic Data in the Individual Income Tax Return Public Use File
Vartivarian, Sonya; Czajka, John; Weber, Michael

Measuring the Quality of Service to Taxpayers in Volunteer Sites
Cecco, Kevin; Walsh, Ronald; Hooker, Rachael

SOI Develops Better Survey Questions Through Pretesting
Milleville, Diane; Wells, Tara

Using the Statistics of Income Division's Sample Data To Reduce Measurement and Processing Error in Small-Area Estimates Produced from Administrative Tax Records
Henry, Kimberly; Lahiri, Partha; Fisher, Robin

An Empirical Evaluation of Various Direct, Synthetic, and Traditional Composite Small-Area Estimators
Henry, Kimberly; Strudler, Michael; Chen, William

Evaluating Alternative One-Sided Coverage Intervals for an Extreme Binomial Proportion
Liu, Yan; Kott, Phillip

Improving the Quality of U.S. Tax Statistics: Recent Innovations in Editing and Imputation Techniques at the Statistics of Income Division of the U.S. Internal Revenue Service
Scott M. Hollenbeck, Melissa Ludlum, and Barry W. Johnson, Internal Revenue Service

Using an Individual Income Tax Panel File To Measure Changes in Marginal Tax Rates: Opportunities
Diamond, John; Rector, Ralph; Weber, Michael

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2006

Social Security Taxes, Social Security Benefits, and Social Security Benefits Taxation, 2003
Sailer, Peter; Pierce, Kevin; Lomize, Evgenia

Analysis of the Distributions of Income, Taxes, and Payroll Taxes via Cross Section and Panel Data, 1979–2004
Strudler, Michael; Hentz, Lori; Petska, Tom; Petska, Ryan

Performance Measurement within the Statistics of Income Division
Cecco, Kevin

Customer Satisfaction Initiatives at IRS’s Statistics of Income: Using Surveys to Improve Customer Service
Schwartz, Ruth; Kilss, Beth

Tying Website Performance to Mission Achievement in the Federal Government
Milleville, Diane

The Tax Year 1999–2003 Individual Income Tax Return Panel: A First Look at the Data
Weber, Michael

Application of an Evolutionary Algorithm to Multivariate Optimal Allocation in Stratified Sample Designs
Day, Charles

Factors in Estates’ Utilization of Special Tax Provisions for Family-Owned Farms and Closely Held Businesses
Gangi, Martha Eller; Henry, Kimberly; Raub, Brian

Corporation Life Cycles: Examining Attrition Trends and Return Characteristics in Statistics of Income Cross-Sectional 1120 Samples
Matthew L. Scoffic

An Analysis of the Free File Program
Chu, Michelle; Kovalick, Melissa

Comparing Strategies To Estimate a Measure of Heteroscedasticity
Henry, Kimberly; Valliant, Richard

Creativity and Compromise: Constructing a Panel of Income and Estate Tax Data for Wealthy Individuals
Johnson, Barry; Schreiber, Lisa

Monitoring Statistics of Income (SOI) Samples
Koshansky, Joseph

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2005

Trends in 401(k) and IRA Contribution Activity, 1999–2002—Results from a Panel of Matched Tax Returns and Information Documents
Sailer, Peter; Bryant, Victoria Holden, Sarah

The 1999 Individual Income Tax Return Edited Panel
Weber, Michael; Bryant, Victoria

A Cluster Analysis Approach To Describing Tax Data
Raub, Brian; Chen, William

Origins of the Estate and Personal Wealth Sample Design
McMahon, Paul

Corporation Supercritical Cases: How Do Imputed Returns on the Corporate File Compare to the Actual Returns?
Davitian, Lucy

Internal Revenue Service Area-To-Area Migration Data: Strengths, Limitations, and Current Trends
Gross, Emily

A Comparison of Income Concepts: IRS Statistics of Income, Census Current Population Survey, and BLS Consumer Expenditure Survey
Henry, Eric; Day, Charles

Measuring Nonsampling Error in the Statistics of Income Individual Tax Return Study
Scali, Jana; Testa, Valerie; Kahr, Maureen; Strudler, Michael

The Impact of the Followup Process on the 2002 Foreign Tax Credit Study Data
Singmaster, Rob; Redmiles, Lissa

Prelude to Schedule M–3: Schedule M–1 Corporate Book-Tax Difference Data, 1990–2003
Boynton, Charles; DeFilippes, Portia; Legel, Ellen

An Essay on the Effects of Taxation on the Corporate Financial Policy
Contos, George

An Analysis of Business Organizational Structure and Activity from Tax Data
Petska, Tom; Parisi, Michael; Luttrell, Kelly; Davitian, Lucy; Scoffic, Matt

Geographic Variation in Schedule H Filing Rates: Why Should Location Influence the Decision To Report Nanny Taxes?
Bloomquist, Kim; An, Zhiyong

Current Research in the Nonprofit Sector
Arnsberger, Paul; Ludlum, Melissa; Riley, Margaret

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2004

Use of Individual Retirement Arrangements to Save for Retirement—Results From a Matched File of Tax Returns and Information Documents for Tax Year 2001
Sailer, Peter; Holden, Sarah

Further Analysis of the Distribution of Income and Taxes, 1979–2003
Strudler, Michael; Petska, Tom; Petska, Ryan

The Statistics of Income 1979–2002 Continuous Work History Sample Individual Income Tax Return Panel
Weber, Michael

Assessing Industry Codes on the IRS Business Master File
McMahon, Paul

Customer Satisfaction Initiatives within the Statistics of Income Division of the Internal Revenue Service
Cecco, Kevin

The Evolution of IRS Telephone Quality Measures
Rosage, Laura

Some New Tables for Upper Probability Points of the Largest Root of a Determinantal Equation
Chen, William

Editor Judgment Effect: Modeling a Key Component of Nonsampling Error in Administrative Data
Henry, Kimberly; Ahmed, Yahia; Legel, Ellen

The Effect of Content Errors on Bias and Nonsampling Variance in Estimates Derived From Samples
Johnson, Barry; Jacobson,Darien B.

Data Interpretation across Sources: A Study of Form 990–PF Information Collected from Multiple Databases
Ludlum, Melissa

Recent Research on Small Business Compliance Burden
Guyton, John; Kindlon, Audrey; Zhou, Jian

The Mismeasure of Man’s Well-Being: Refining Realized Income Measures with Wealth, Portfolio, and Mortality Information
Johnson, Barry; Wahl, Jenny

Tax Evasion and Entrepreneurship: The Effect of Income Reporting Policies on Evasion. An Experimental Approach
Alm, James; Deskins, John; McKee, Michael

Audit Information Dissemination, Taxpayer Communication and Tax Compliance: An Experimental Investigation of Indirect Audit Effects
Alm, James; Jackson, Betty; McKee, Michael

Multi-Agent Based Simulation of the Deterrent Effects of Taxpayer Audits
Bloomquist, Kim

Developing Adoptable Disclosure Protection Techniques: Lessons Learned From a U.S. Experience
Greenia, Nicholas

Consider the Source: Differences in Income Estimates Derived from Survey and Tax Data
Johnson, Barry; Moore, Kevin

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2003

The Effects of Tax Reform on the Structure of U.S. Business
Legel, Ellen; Bennett, Kelly; Parisi, Michael

Accumulation and Distributions of Retirement Assets, 1996–2000—Results from a Matched File of Tax Returns and Information Returns
Sailer, Peter; Gurka, Kurt; Holden, Sarah

An Analysis of the Distribution of Individual Income and Taxes, 1979–2001
Strudler, Michael; Petska, Tom; Petska, Ryan

IRS Seeks to Develop New Web-Based Measurement Indicators for IRS.gov
Dixon, Diane

Statistical Information Services at IRS: Improving Dissemination of Data and Satisfying the Customer
Kilss, Beth; Jordan, David

Recent Efforts to Maximize Benefits from the Statistics of Income Advisory Panel
Petska, Tom; Kilss, Beth

Regulatory Exemptions and Item Nonresponse
McMahon, Paul

Comparing Scoring Systems From Cluster Analysis and Discriminant Analysis Using Random Samples
Wong, William; Ho, Chih-Chin

Estimating the Compliance Cost of the U.S. Individual Income Tax
Toder, Eric J.; Guyton, John; O'Hare, John; Stavrianos, Michael

Tax Evasion, Income Inequality and Opportunity Costs of Compliance
Bloomquist, Kim

IRS's Comprehensive Approach to Compliance Measurement
Brown, Robert; Mazur, Mark

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2002

Salaries and Wages and Deferred Income, 1989–1999
Sailer, Peter; Yau, Ellen; Gurka, Kurt; Weber, Michael

Proxies in Administrative Records Surveys
McMahon, Paul

Assessing Disclosure Protection for a SOI Public Use File
Winglee, Marianne; Valliant, Richard; Clark, Jay; Lim, Yunhee; Weber, Michael; Strudler, Michael

Electronic Dissemination of Internal Revenue Service Locality Data
Gross, Emily; Kilss, Beth

Analysis of the 1998 Gift Tax Panel Study
Eller, Martha Britton; Rib, Tamara

Evaluating the Effect of Sample Size Changes on Scoring System Performance Using Bootstraps and Random Samples
Wong, William; Ho, Chih-Chin

Using Auxiliary Information to Adjust for Non-Response in Weighting a Linked Sample of Administrative Records
Johnson, Barry: McMahon, Paul

Developing an Econometric Model for Measuring Tax Noncompliance Using Operational Audit Data
Erard, Brian; Ho, Chih-Chin

Some New Tables of the Largest Root of a Matrix in Multivariate Analysis: A Computer Approach from 2 to 6
Chen, William

Are Taxpayers Increasing the Buildup of Retirement Assets? Preliminary Results from a Matched File of Tax Year 1999 Tax Returns and Information Returns
Sailer, Peter; Weber, Michael; Gurka, Kurt

New Estimates of the Distribution of Individual Income and Taxes
Strudler, Michael; Petska, Tom; Petska, Ryan

How the Quality of Responses the IRS Provides to Taxpayer Inquiries is Measured
Cecco, Kevin; Hoopengardner, Rachael

The Impact of the IRS on Voluntary Tax Compliance: Preliminary Empirical Results
Plumley, Alan

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2001

Taxing Charity: Linking Income Tax Returns to Samples of Nonexempt Charitable and Charitable Remainder
Belvedere, Melissa; Mikow, Jacob; Whitten, Melissa

The 1998 Gift Tax Panel Study: Using The IRS Returns Transaction File as a Sample Frame
Eller, Martha Britton; Rib, Tamara

Sample Design Revisions in the Wake of NAICS and Regulatory Changes
McMahon, Paul

Statistical Information from Administrative Records in the Federal Tax System
Petska, Tom

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2000

Exporting a Statistical System: Towards Establishing a Tax Statistics Function in South Africa
Petska, Tom

Beyond Andrew Carnegie: Using a Linked Sample of Federal Income and Estate Tax Returns to Examine the Effects of Bequests on Beneficiary Behavior
Mikow, Jacob; Berkowitz, Darien

Statistical Consulting Within the Internal Revenue Service
Cecco, Kevin; Walsh, Ronald

Attrition in a Panel of Individual Income Tax Returns, 1992–1997
Sailer, Peter; Weber, Michael; Wong, William

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1999

The Distribution of Individual Income and Taxes: A New Look at an Old Issue
Petska, Tom; Strudler, Mike

Personal Wealth, 1995
Johnson, Barry

Further Examination of the Distribution of Individual Income and Taxes Using a Consistent and Comprehensive Measure of Income
Petska, Tom; Strudler, Mike; Petska, Ryan

Customer Service Satisfaction Survey: Cognitive and Prototype Test
Cecco, Kevin; Young, Anthony

On Computing Gaussian Curvature of Some Well Known Distributions
Chen, William

The Feasiblity of State Corporate Data
Francis, Brian

Using a Sample of Federal Estate Tax Returns to Examine the Effects of Audit Revaluation on Pre-Audit Estimates
Eller, Martha Britton; Johnson, Barry

Occupation and Industry Data from Tax Year 1993 Individual Tax Returns
Sailer, Peter; Nuriddin, Terry

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1998

Income, Tax, and Tax Progressivity: An Examination of Recent Trends in the Distribution of Individual Income and Taxes
Petska, Tom; Strudler, Mike

Updating Techniques for Estimating Wealth from Federal Estate Tax Returns
Johnson, Barry

The IRS Population Count: An Update
Sailer, Peter; Weber, Michael

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1997

Taxes and Business Organizational Choice: Deja Vu All Over Again?
Petska, Tom

Partnerships in Data Sharing: The Internal Revenue Service and the Bureau of Economic Analysis
Petska, Tom

Federal Taxation of Inheritance and Wealth Transfers
Johnson, Barry; Eller, Martha Britton

Household and Individual Income Data from Tax Returns
Sailer, Peter; Weber, Michael

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The File Taxes 2012 Free

File taxes 2012 free Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. File taxes 2012 free Para pedir formularios y publicaciones. File taxes 2012 free Preguntas sobre los impuestos. File taxes 2012 free Todo material en esta publicación puede ser reimpreso gratuitamente. File taxes 2012 free Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. File taxes 2012 free Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. File taxes 2012 free Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. File taxes 2012 free Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. File taxes 2012 free Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. File taxes 2012 free Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. File taxes 2012 free Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. File taxes 2012 free Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. File taxes 2012 free La mayor parte de estos cambios se abordan en más detalle en esta publicación. File taxes 2012 free Acontecimientos futuros. File taxes 2012 free  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. File taxes 2012 free irs. File taxes 2012 free gov/pub17sp. File taxes 2012 free Impuesto Adicional del Medicare. File taxes 2012 free  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. File taxes 2012 free 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. File taxes 2012 free El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. File taxes 2012 free Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. File taxes 2012 free Impuesto sobre los ingresos netos de inversión. File taxes 2012 free  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). File taxes 2012 free Este impuesto es el 3. File taxes 2012 free 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. File taxes 2012 free Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. File taxes 2012 free Cambio en las tasas tributarias. File taxes 2012 free  La tasa tributaria mayor es de 39. File taxes 2012 free 6%. File taxes 2012 free Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. File taxes 2012 free Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. File taxes 2012 free  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. File taxes 2012 free Vea el capítulo 16 . File taxes 2012 free Gastos médicos y dentales. File taxes 2012 free  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. File taxes 2012 free 5% si usted o su cónyuge tiene 65 años de edad o más). File taxes 2012 free Vea el capítulo 21 . File taxes 2012 free Aumento de la cantidad de la exención personal para determinados contribuyentes. File taxes 2012 free  La exención personal que le corresponde a usted ha aumentado a $3,900. File taxes 2012 free Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. File taxes 2012 free Vea el capítulo 3 . File taxes 2012 free Límite sobre las deducciones detalladas. File taxes 2012 free  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. File taxes 2012 free Vea el capítulo 29 . File taxes 2012 free Matrimonio entre el mismo sexo. File taxes 2012 free  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. File taxes 2012 free Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. File taxes 2012 free Vea el capítulo 2 . File taxes 2012 free Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. File taxes 2012 free Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . File taxes 2012 free Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). File taxes 2012 free  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). File taxes 2012 free Vea el capítulo 5 . File taxes 2012 free Créditos tributarios que vencen. File taxes 2012 free  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. File taxes 2012 free Usted no puede reclamar ninguno de éstos en su declaración del año 2013. File taxes 2012 free Vea el capítulo 37 . File taxes 2012 free Esquemas de inversión de tipo Ponzi. File taxes 2012 free  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. File taxes 2012 free Vea el capítulo 25 . File taxes 2012 free Método simplificado para la deducción por oficina en el hogar. File taxes 2012 free  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. File taxes 2012 free Vea la Publicación 587, disponible en inglés. File taxes 2012 free Tarifas estándar por milla. File taxes 2012 free  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. File taxes 2012 free Vea el capítulo 26 . File taxes 2012 free Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. File taxes 2012 free Vea el capítulo 21 . File taxes 2012 free Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. File taxes 2012 free Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. File taxes 2012 free Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. File taxes 2012 free Muchos de estos asuntos se explican más adelante en esta publicación. File taxes 2012 free Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. File taxes 2012 free  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. File taxes 2012 free Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. File taxes 2012 free Vea el capítulo 1 . File taxes 2012 free Proteja su documentación tributaria contra el robo de identidad. File taxes 2012 free  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. File taxes 2012 free Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. File taxes 2012 free Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. File taxes 2012 free Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . File taxes 2012 free Números de identificación del contribuyente. File taxes 2012 free  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. File taxes 2012 free Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. File taxes 2012 free Por lo general, este número es el número de Seguro Social de la persona. File taxes 2012 free Vea el capítulo 1 . File taxes 2012 free Ingreso de fuentes en el extranjero. File taxes 2012 free  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. File taxes 2012 free Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. File taxes 2012 free Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). File taxes 2012 free Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. File taxes 2012 free Para más detalles, vea la Publicación 54, Tax Guide for U. File taxes 2012 free S. File taxes 2012 free Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. File taxes 2012 free Activos financieros extranjeros. File taxes 2012 free  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. File taxes 2012 free Vea www. File taxes 2012 free IRS. File taxes 2012 free gov/form8938, en inglés, para más detalles. File taxes 2012 free Prórroga automática de 6 meses para presentar la declaración de impuestos. File taxes 2012 free  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. File taxes 2012 free Vea el capítulo 1 . File taxes 2012 free Incluya su número de teléfono en la declaración. File taxes 2012 free  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. File taxes 2012 free Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. File taxes 2012 free Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. File taxes 2012 free Pago de los impuestos. File taxes 2012 free   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. File taxes 2012 free Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. File taxes 2012 free Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. File taxes 2012 free Vea el capítulo 1 . File taxes 2012 free Maneras más rápidas de presentar su declaración. File taxes 2012 free  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. File taxes 2012 free Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. File taxes 2012 free Vea el capítulo 1 . File taxes 2012 free Presentación electrónica gratuita de la declaración. File taxes 2012 free  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. File taxes 2012 free Vea el capítulo 1 . File taxes 2012 free Cambio de dirección. File taxes 2012 free  Si cambia de dirección, debe notificarle al IRS. File taxes 2012 free Vea el tema titulado Cambio de Dirección , en el capítulo 1. File taxes 2012 free Reembolsos de una declaración presentada fuera de plazo. File taxes 2012 free  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. File taxes 2012 free Vea el capítulo 1 . File taxes 2012 free Declaraciones de impuestos frívolas. File taxes 2012 free  El IRS ha publicado una lista de posturas identificadas como frívolas. File taxes 2012 free La multa por presentar una declaración de impuestos frívola es de $5,000. File taxes 2012 free Vea el capítulo 1 . File taxes 2012 free Reclamación errónea de reembolso o crédito. File taxes 2012 free  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. File taxes 2012 free Vea el capítulo 1 . File taxes 2012 free Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. File taxes 2012 free   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. File taxes 2012 free Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. File taxes 2012 free Servicio a los contribuyentes. File taxes 2012 free  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. File taxes 2012 free Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. File taxes 2012 free Mandato para preparadores de impuestos sobre el sistema e-file. File taxes 2012 free  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. File taxes 2012 free Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. File taxes 2012 free Inspector General del Tesoro para la Administración Tributaria. File taxes 2012 free   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). File taxes 2012 free Puede mantenerse anónimo. File taxes 2012 free Fotografías de niños desaparecidos. File taxes 2012 free  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). File taxes 2012 free Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. File taxes 2012 free Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. File taxes 2012 free Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. File taxes 2012 free La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. File taxes 2012 free Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. File taxes 2012 free Cómo está organizada esta publicación. File taxes 2012 free   Esta publicación sigue de cerca el Formulario 1040, U. File taxes 2012 free S. File taxes 2012 free Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. File taxes 2012 free Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. File taxes 2012 free Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. File taxes 2012 free No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. File taxes 2012 free Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. File taxes 2012 free   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. File taxes 2012 free Qué se incluye en esta publicación. File taxes 2012 free   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. File taxes 2012 free La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. File taxes 2012 free Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. File taxes 2012 free Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. File taxes 2012 free La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. File taxes 2012 free   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. File taxes 2012 free También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. File taxes 2012 free   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. File taxes 2012 free Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. File taxes 2012 free Iconos. File taxes 2012 free   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. File taxes 2012 free Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. File taxes 2012 free Qué no se incluye en esta publicación. File taxes 2012 free   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. File taxes 2012 free Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). File taxes 2012 free   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. File taxes 2012 free Publicación 535, Business Expenses (Gastos de negocios), en inglés. File taxes 2012 free Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. File taxes 2012 free Ayuda del IRS. File taxes 2012 free   Existen muchas maneras en que puede obtener ayuda del IRS. File taxes 2012 free Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. File taxes 2012 free Comentarios y sugerencias. File taxes 2012 free   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. File taxes 2012 free   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File taxes 2012 free NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. File taxes 2012 free Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. File taxes 2012 free   Usted nos puede enviar comentarios desde la página web www. File taxes 2012 free irs. File taxes 2012 free gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). File taxes 2012 free   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. File taxes 2012 free Para pedir formularios y publicaciones. File taxes 2012 free   Visite www. File taxes 2012 free irs. File taxes 2012 free gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. File taxes 2012 free  Internal Revenue Service 1201 N. File taxes 2012 free Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. File taxes 2012 free   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. File taxes 2012 free gov/espanol o llame al 1-800-829-1040. File taxes 2012 free No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. File taxes 2012 free Misión del IRS. File taxes 2012 free   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. File taxes 2012 free Tabla 1. File taxes 2012 free Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. File taxes 2012 free Un sitio en Internet o una dirección de correo electrónico. File taxes 2012 free Una dirección que podría necesitar. File taxes 2012 free Documentos que debería mantener en su documentación personal. File taxes 2012 free Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. File taxes 2012 free Un número de teléfono importante. File taxes 2012 free Información que podría necesitar. File taxes 2012 free Prev  Up  Next   Home   More Online Publications