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Filing 2012 Tax Return

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Filing 2012 Tax Return

Filing 2012 tax return 4. Filing 2012 tax return   Deductions Table of Contents Standard DeductionStandard Deduction for Dependents Itemized DeductionsMedical and Dental Expenses Most taxpayers have a choice of taking a standard deduction or itemizing their deductions. Filing 2012 tax return You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Filing 2012 tax return If you have a choice, you should use the method that gives you the lower tax. Filing 2012 tax return Standard Deduction The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Filing 2012 tax return Generally, the standard deduction amounts are adjusted each year for inflation. Filing 2012 tax return In most cases, you can use Worksheet 4-1 to figure your standard deduction amount. Filing 2012 tax return Persons not eligible for the standard deduction. Filing 2012 tax return   Your standard deduction is zero and you should itemize any deductions you have if: You are married and filing a separate return, and your spouse itemizes deductions, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Filing 2012 tax return You are considered a dual-status alien if you were both a nonresident alien and a resident alien during the year. Filing 2012 tax return   If you are a nonresident alien who is married to a U. Filing 2012 tax return S. Filing 2012 tax return citizen or resident alien at the end of the year, you can choose to be treated as a U. Filing 2012 tax return S. Filing 2012 tax return resident. Filing 2012 tax return See Publication 519, U. Filing 2012 tax return S. Filing 2012 tax return Tax Guide for Aliens. Filing 2012 tax return If you make this choice, you can take the standard deduction. Filing 2012 tax return Decedent's final return. Filing 2012 tax return   The amount of the standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Filing 2012 tax return However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Filing 2012 tax return Higher standard deduction for age (65 or older). Filing 2012 tax return   If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Filing 2012 tax return You are considered age 65 on the day before your 65th birthday. Filing 2012 tax return Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Filing 2012 tax return Higher standard deduction for blindness. Filing 2012 tax return   If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Filing 2012 tax return You qualify for this benefit if you are totally or partly blind. Filing 2012 tax return Not totally blind. Filing 2012 tax return   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is not more than 20 degrees. Filing 2012 tax return   If your eye condition will never improve beyond these limits, the statement should include this fact. Filing 2012 tax return You must keep the statement in your records. Filing 2012 tax return   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Filing 2012 tax return Spouse 65 or older or blind. Filing 2012 tax return   You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and an exemption for your spouse could not be claimed by another taxpayer. Filing 2012 tax return    You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Filing 2012 tax return Example. Filing 2012 tax return This example illustrates how to determine your standard deduction using Worksheet 4-1. Filing 2012 tax return Bill and Lisa are filing a joint return for 2013. Filing 2012 tax return Both are over age 65. Filing 2012 tax return Neither is blind, and neither can be claimed as a dependent. Filing 2012 tax return They do not itemize deductions, so they use Worksheet 4-1. Filing 2012 tax return Because they are married filing jointly, they enter $12,200 on line 1. Filing 2012 tax return They check the “No” box on line 2, so they also enter $12,200 on line 4. Filing 2012 tax return Because they are both over age 65, they enter $2,400 ($1,200 × 2) on line 5. Filing 2012 tax return They enter $14,600 ($12,200 + $2,400) on line 6, so their standard deduction is $14,600. Filing 2012 tax return Standard Deduction for Dependents The standard deduction for an individual for whom an exemption can be claimed on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Filing 2012 tax return However, the standard deduction may be higher if the individual is 65 or older or blind. Filing 2012 tax return If an exemption for you (or your spouse if you are filing jointly) can be claimed on someone else's return, use Worksheet 4-1, if applicable, to determine your standard deduction. Filing 2012 tax return Worksheet 4-1. Filing 2012 tax return 2013 Standard Deduction Worksheet Caution. Filing 2012 tax return If you are married filing separately and your spouse itemizes deductions, or if you are a dual-status alien, do not complete this worksheet. Filing 2012 tax return If you were born before January 2, 1949, and/or blind, check the correct number of boxes below. Filing 2012 tax return Put the total number of boxes checked in box c and go to line 1. Filing 2012 tax return a. Filing 2012 tax return You   Born before  January 2, 1949     Blind b. Filing 2012 tax return Your spouse, if claiming  spouse's exemption   Born before January 2, 1949     Blind c. Filing 2012 tax return Total boxes checked             1. Filing 2012 tax return Enter the amount shown below for your filing status. Filing 2012 tax return               Single or married filing separately — $6,100 Married filing jointly or Qualifying widow(er) — $12,200 Head of household — $8,950   1. Filing 2012 tax return           2. Filing 2012 tax return Can you (or your spouse if filing jointly) be claimed as a dependent on someone else's return?  No. Filing 2012 tax return Skip line 3; enter the amount from line 1 on line 4. Filing 2012 tax return   Yes. Filing 2012 tax return Go to line 3. Filing 2012 tax return         3. Filing 2012 tax return Is your earned income* more than $650?               Yes. Filing 2012 tax return Add $350 to your earned income. Filing 2012 tax return Enter the total   3. Filing 2012 tax return         No. Filing 2012 tax return Enter $1,000 4. Filing 2012 tax return Enter the smaller of line 1 or line 3 4. Filing 2012 tax return   5. Filing 2012 tax return If born before January 2, 1949, or blind, multiply the number in box c by $1,200 ($1,500 if single or head of household). Filing 2012 tax return Enter the result here. Filing 2012 tax return Otherwise, enter -0- 5. Filing 2012 tax return   6. Filing 2012 tax return Add lines 4 and 5. Filing 2012 tax return This is your standard deduction for 2013. Filing 2012 tax return 6. Filing 2012 tax return   * Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Filing 2012 tax return It also includes any amount received as a scholarship that you must include in your income. Filing 2012 tax return Generally, your earned income is the total of the amount(s) you reported on Form 1040, lines 7, 12, and 18, minus the amount, if any, on line 27 (or the amount you reported on Form 1040A, line 7). Filing 2012 tax return Itemized Deductions Some individuals should itemize their deductions because it will save them money. Filing 2012 tax return Others should itemize because they do not qualify for the standard deduction. Filing 2012 tax return See the discussion under Standard Deduction , earlier, to decide if it would be to your advantage to itemize deductions. Filing 2012 tax return You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than $150,000. Filing 2012 tax return For more information, see Overall limitation, later. Filing 2012 tax return Medical and dental expenses, some taxes, certain interest expenses, charitable contributions, casualty and theft losses, and certain other miscellaneous expenses may be itemized as deductions on Schedule A (Form 1040). Filing 2012 tax return You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Cannot take the standard deduction, Had uninsured medical or dental expenses that are more than 10% of your adjusted gross income (or more than 7. Filing 2012 tax return 5% of your adjusted gross income if either you or your spouse is age 65 or older), Paid interest on your home, Paid real estate or personal property taxes, Paid mortgage insurance premiums, Paid state and local income or general sales taxes, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities (see Publication 526, Charitable Contributions), or Have total itemized deductions that are more than the standard deduction that applies to you. Filing 2012 tax return See the Schedule A (Form 1040) instructions for more information. Filing 2012 tax return Overall limitation. Filing 2012 tax return   You may not be able to deduct all of your itemized deductions if your adjusted gross income is more than: $150,000, if married filing separately, $250,000, if single, $275,000, if head of household, or $300,000, if married filing jointly or qualifying widow(er). Filing 2012 tax return  If your adjusted gross income exceeds the applicable amount, you will use the Itemized Deductions Worksheet in the Instructions for Schedule A (Form 1040) to figure your total itemized deductions. Filing 2012 tax return Medical and Dental Expenses You can deduct certain medical and dental expenses you paid for yourself, your spouse, and your dependent(s) if you itemize your deductions on Schedule A (Form 1040). Filing 2012 tax return Table 4-1 shows some common items that you can or cannot include in figuring your medical expense deduction. Filing 2012 tax return For more information, see the following discussions of selected items, which are presented in alphabetical order. Filing 2012 tax return A more extensive list of items and further details can be found in Publication 502, Medical and Dental Expenses. Filing 2012 tax return Table 4-1. Filing 2012 tax return Medical and Dental Expenses Checklist You can include: You cannot include: Bandages Capital expenses for equipment or improvements to your home needed for medical care (see Publication 502) Certain weight-loss expenses for obesity Diagnostic devices Expenses of an organ donor Eye surgery—to promote the correct function of the eye Guide dogs or other animals aiding the blind, deaf, and disabled Hospital services fees (lab work, therapy, nursing services, surgery, etc. Filing 2012 tax return ) Lead-based paint removal (see Publication 502) Long-term care contracts, qualified (see Publication 502) Meals and lodging provided by a hospital during medical treatment Medical and hospital insurance premiums Medical services fees (from doctors, dentists, surgeons, specialists, and other medical practitioners) Medicare Part D premiums Oxygen equipment and oxygen Part of life-care fee paid to retirement home designated for medical care Prescription medicines (prescribed by a doctor) and insulin Psychiatric and psychological treatment Social security tax, Medicare tax, FUTA, and state employment tax for worker providing medical care (see Publication 502) Special items (artificial limbs, false teeth, eyeglasses, contact lenses, hearing aids, crutches, wheelchair, etc. Filing 2012 tax return ) Special education for mentally or physically disabled persons (see Publication 502) Stop-smoking programs Transportation for needed medical care Treatment at a drug or alcohol center (includes meals and lodging provided by the center) Wages for nursing services (see Publication 502) Contributions to Archer MSAs (see Publication 969) Bottled water Diaper service Expenses for your general health (even if following your doctor's advice) such as: —Health club dues —Household help (even if recommended by a doctor) —Social activities, such as dancing or swimming lessons —Trip for general health improvement Flexible spending account reimbursements for medical expenses (if contributions were on a pretax basis) (see Publication 502) Funeral, burial, or cremation expenses Health savings account payments for medical expenses (see Publication 502) Illegal operation or treatment Life insurance or income protection policies, or policies providing payment for loss of life, limb, sight, etc. Filing 2012 tax return Medical insurance included in a car insurance policy covering all persons injured in or by your car Medicine you buy without a prescription Nursing care for a healthy baby Prescription drugs you brought in (or ordered shipped) from another country, in most cases (see Publication 502) Surgery for purely cosmetic reasons (see Publication 502) Toothpaste, toiletries, cosmetics, etc. Filing 2012 tax return Teeth whitening Weight-loss expenses not for the treatment of obesity or other disease You can deduct only the amount of your medical and dental expenses that is more than 10% of your adjusted gross income (or that is more than 7. Filing 2012 tax return 5% of your adjusted gross income if you or your spouse is age 65 or older). Filing 2012 tax return What to include. Filing 2012 tax return   Generally, you can include only the medical and dental expenses you paid this year, regardless of when the services were provided. Filing 2012 tax return If you pay medical expenses by check, the day you mail or deliver the check generally is the date of payment. Filing 2012 tax return If you use a pay-by-phone or online account to pay your medical expenses, the date reported on the statement of the financial institution showing when payment was made is the date of payment. Filing 2012 tax return You can include medical expenses you charge to your credit card in the year the charge is made. Filing 2012 tax return It does not matter when you actually pay the amount charged. Filing 2012 tax return Home Improvements You can include in medical expenses amounts you pay for home improvements if their main purpose is medical care for you, your spouse, or your dependent. Filing 2012 tax return Only reasonable costs to accommodate a home to your disabled condition (or that of your spouse or your dependent(s) who live with you) are considered medical care. Filing 2012 tax return Additional costs for personal motives, such as for architectural or aesthetic reasons, are not medical expenses. Filing 2012 tax return Publication 502 contains additional information and examples, including a capital expense worksheet, to assist you in figuring the amount of the capital expense that you can include in your medical expenses. Filing 2012 tax return Also, see Publication 502 for information about deductible operating and upkeep expenses related to such capital expense items, and for information about improvements, for medical reasons, to property rented by a person with disabilities. Filing 2012 tax return Household Help You cannot include in medical expenses the cost of household help, even if such help is recommended by a doctor. Filing 2012 tax return This is a personal expense that is not deductible. Filing 2012 tax return However, you may be able to include certain expenses paid to a person providing nursing-type services. Filing 2012 tax return For more information, see Nursing Services , later. Filing 2012 tax return Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Filing 2012 tax return For more information, see Qualified long-term care services under Long-Term Care, later. Filing 2012 tax return Hospital Services You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. Filing 2012 tax return This includes amounts paid for meals and lodging. Filing 2012 tax return Also, see Meals and Lodging , later. Filing 2012 tax return Long-Term Care You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. Filing 2012 tax return Qualified long-term care services. Filing 2012 tax return   Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services (defined later) that are: Required by a chronically ill individual, and Provided under a plan of care prescribed by a licensed health care practitioner. Filing 2012 tax return Chronically ill individual. Filing 2012 tax return    An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions. Filing 2012 tax return He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Filing 2012 tax return Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Filing 2012 tax return He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Filing 2012 tax return Maintenance and personal care services. Filing 2012 tax return    Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities (including protection from threats to health and safety due to severe cognitive impairment). Filing 2012 tax return Qualified long-term care insurance contracts. Filing 2012 tax return   A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Filing 2012 tax return The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. Filing 2012 tax return   The amount of qualified long-term care premiums you can include is limited. Filing 2012 tax return You can include the following as medical expenses on Schedule A (Form 1040). Filing 2012 tax return Qualified long-term care premiums up to the following amounts. Filing 2012 tax return Age 40 or under – $360. Filing 2012 tax return Age 41 to 50 – $680. Filing 2012 tax return Age 51 to 60 – $1,360. Filing 2012 tax return Age 61 to 70 – $3,640. Filing 2012 tax return Age 71 or over – $4,550. Filing 2012 tax return Unreimbursed expenses for qualified long-term care services. Filing 2012 tax return Note. Filing 2012 tax return The limit on premiums is for each person. Filing 2012 tax return Meals and Lodging You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if your main reason for being there is to receive medical care. Filing 2012 tax return You may be able to include in medical expenses the cost of lodging (but not meals) not provided in a hospital or similar institution. Filing 2012 tax return You can include the cost of such lodging while away from home if all of the following requirements are met. Filing 2012 tax return The lodging is primarily for, and essential to, medical care. Filing 2012 tax return The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. Filing 2012 tax return The lodging is not lavish or extravagant under the circumstances. Filing 2012 tax return There is no significant element of personal pleasure, recreation, or vacation in the travel away from home. Filing 2012 tax return The amount you include in medical expenses for lodging cannot be more than $50 per night for each person. Filing 2012 tax return You can include lodging for a person traveling with the person receiving the medical care. Filing 2012 tax return For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Filing 2012 tax return (Meals are not included. Filing 2012 tax return ) Nursing home. Filing 2012 tax return   You can include in medical expenses the cost of medical care in a nursing home or a home for the aged for yourself, your spouse, or your dependent(s). Filing 2012 tax return This includes the cost of meals and lodging in the home if a main reason for being there is to get medical care. Filing 2012 tax return   Do not include the cost of meals and lodging if the reason for being in the home is personal. Filing 2012 tax return However, you can include in medical expenses the part of the cost that is for medical or nursing care. Filing 2012 tax return Medical Insurance Premiums You can include in medical expenses insurance premiums you pay for policies that cover medical care. Filing 2012 tax return Policies can provide payment for: Hospitalization, surgical fees, X-rays, Prescription drugs and insulin, Dental care, Replacement of lost or damaged contact lenses, and Qualified long-term care insurance contracts (subject to the additional limits included in the discussion on qualified long-term care insurance contracts under Long-Term Care , earlier). Filing 2012 tax return If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. Filing 2012 tax return The cost of the medical portion must be separately stated in the insurance contract or given to you in a separate statement. Filing 2012 tax return Medicare Part A. Filing 2012 tax return   If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare Part A. Filing 2012 tax return The payroll tax paid for Medicare Part A is not a medical expense. Filing 2012 tax return If you are not covered under social security (or were not a government employee who paid Medicare tax), you can enroll voluntarily in Medicare Part A. Filing 2012 tax return In this situation you can include the premiums you paid for Medicare Part A as a medical expense. Filing 2012 tax return Medicare Part B. Filing 2012 tax return   Medicare Part B is a supplemental medical insurance. Filing 2012 tax return Premiums you pay for Medicare Part B are a medical expense. Filing 2012 tax return If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. Filing 2012 tax return If you were over age 65 or disabled when you first enrolled, check with your local Social Security Administration office, or go to their website at www. Filing 2012 tax return SSA. Filing 2012 tax return gov, to find out your premium. Filing 2012 tax return Medicare Part D. Filing 2012 tax return   Medicare Part D is a voluntary prescription drug insurance program for persons with Medicare Part A or Part B. Filing 2012 tax return You can include as a medical expense premiums you pay for Medicare Part D. Filing 2012 tax return Prepaid insurance premiums. Filing 2012 tax return   Insurance premiums you pay before you are age 65 for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are: Payable in equal yearly installments, or more often, and Payable for at least 10 years, or until you reach age 65 (but not for less than 5 years). Filing 2012 tax return Medicines You can include in medical expenses amounts you pay for prescribed medicines and drugs. Filing 2012 tax return A prescribed drug is one that requires a prescription by a doctor for its use by an individual. Filing 2012 tax return You can also include amounts you pay for insulin. Filing 2012 tax return Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed. Filing 2012 tax return Imported medicines and drugs. Filing 2012 tax return   If you import medicines or drugs from other countries, see Medicines and Drugs From Other Countries, under What Expenses Are Not Includible, in Publication 502. Filing 2012 tax return Nursing Services You can include in medical expenses wages and other amounts you pay for nursing services. Filing 2012 tax return The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. Filing 2012 tax return This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. Filing 2012 tax return These services can be provided in your home or another care facility. Filing 2012 tax return Generally, only the amount spent for nursing services is a medical expense. Filing 2012 tax return If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. Filing 2012 tax return However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. Filing 2012 tax return See Maintenance and personal care services under Qualified long-term care services, earlier. Filing 2012 tax return Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. Filing 2012 tax return See Child and Dependent Care Credit , later, and Publication 503, Child and Dependent Care Expenses. Filing 2012 tax return You can also include in medical expenses part of the amount you pay for that attendant's meals. Filing 2012 tax return Divide the food expense among the household members to find the cost of the attendant's food. Filing 2012 tax return Then divide that cost in the same manner as in the preceding paragraph. Filing 2012 tax return If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses. Filing 2012 tax return This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. Filing 2012 tax return Employment taxes. Filing 2012 tax return   You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for a nurse, attendant, or other person who provides medical care. Filing 2012 tax return If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier under Nursing Services. Filing 2012 tax return For information on employment tax responsibilities of household employers, see Publication 926, Household Employer's Tax Guide. Filing 2012 tax return Transportation You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Filing 2012 tax return Car expenses. Filing 2012 tax return    You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. Filing 2012 tax return You cannot include depreciation, insurance, general repair, or maintenance expenses. Filing 2012 tax return   If you do not want to use your actual expenses for 2013, you can use the standard medical mileage rate of 24 cents a mile. Filing 2012 tax return   You can also include parking fees and tolls. Filing 2012 tax return You can add these fees and tolls to your medical expenses whether you use actual expenses or use the standard mileage rate. Filing 2012 tax return You can also include:    Bus, taxi, train, or plane fares or ambulance service, and Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. Filing 2012 tax return Do not include transportation expenses if, for purely personal reasons, you choose to travel to another city for an operation or other medical care prescribed by your doctor. Filing 2012 tax return Prev  Up  Next   Home   More Online Publications
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Understanding your CP22E Notice

As a result of your recent audit, we made changes to your tax return for the tax year specified on the notice. You owe money on your taxes as a result of these changes.

Tax publications you may find useful

How to get help

Calling the toll free number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice and audit report carefully ― these will explain why you owe money on your taxes.
  • Pay the amount owed by the date on the notice's payment coupon.
  • Make payment arrangements if you can't pay the full amount you owe.
  • Contact us if you disagree with the change(s) we made.
  • Correct the copy of your tax return that you kept for your records.

You may want to...


Answers to Common Questions

What should I do if I disagree with the changes you made?
If you've information relevant to your audit that we've not already considered and you've not already paid your bill in full, you may request an Audit Reconsideration. Refer to Publication 3598, What You Should Know About the Audit Reconsideration Process for additional information.

If you've already paid the amount due in full, you must file a formal claim using Form 1040X, Amended U.S. Individual Income Tax Return.

If you don't have additional information to provide, but you disagree with the results of your audit, you may appeal your case to the Appeals Office of the IRS. Refer to Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don’t Agree for additional information.

What happens if I can't pay the full amount I owe?
You can arrange to make a payment plan with us if you can't pay the full amount you owe.

Am I charged interest on the money I owe?
If you don't full pay the amount you owe by the date on the payment coupon, interest will accrue on the unpaid balance after that date.

Will I receive a penalty if I can’t pay the full amount?
Yes, you'll receive a late payment penalty. You can contact us at the number listed on your notice if you’re unable to pay the full amount shown in your specific notice because of circumstances beyond your control. Contact us by the due date of your payment and, depending on your situation, we may be able to remove the penalty.

Can I set up a payment plan?
Yes. Call the toll-free number listed on the top right corner of your notice to discuss payment options or check out more information on payment options and how to make a payment arrangement.

There are other options, such as paying by credit card. Note: There may be a fee to pay by credit card.

What if I need to make another correction to my account?
You'll need to file Form 1040X, Amended U.S. Individual Income Tax Return.

What if I have tried to get answers and after contacting IRS several times have not been successful?
Call Taxpayer Advocate at 1-877-777-4778 or for TTY/TDD 1-800-829-4059.

The changes you have proposed are the result of actions by my spouse that I knew nothing about. Am I responsible for paying this bill?
You may qualify for innocent spouse relief. To request relief, you must file Form 8857, Request for Innocent Spouse Relief no later than 2 years after the date on which the IRS first attempted to collect the tax from you. Refer to Publication 971, Innocent Spouse Relief for additional information.

 

Page Last Reviewed or Updated: 03-Mar-2014

The Filing 2012 Tax Return

Filing 2012 tax return Index A Accountable plan, Accountable plans. Filing 2012 tax return Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. Filing 2012 tax return Administrators, Teachers or administrators. Filing 2012 tax return American Samoa, Residents of Puerto Rico, the U. Filing 2012 tax return S. Filing 2012 tax return Virgin Islands, Guam, the CNMI, and American Samoa. Filing 2012 tax return , Specified U. Filing 2012 tax return S. Filing 2012 tax return possessions. Filing 2012 tax return Assistance (see Tax help) C Cantors, Cantors. Filing 2012 tax return Christian Science Practitioners, Table 1. Filing 2012 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. Filing 2012 tax return , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. Filing 2012 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. Filing 2012 tax return , Christian Science Practitioners and Readers Common-law employee, Common-law employee. Filing 2012 tax return Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. Filing 2012 tax return S. Filing 2012 tax return Virgin Islands, Guam, the CNMI, and American Samoa. Filing 2012 tax return , Specified U. Filing 2012 tax return S. Filing 2012 tax return possessions. Filing 2012 tax return Comprehensive example, Comprehensive Example, Attachment 2—John E. Filing 2012 tax return White011-00-2222 Worksheet 4. Filing 2012 tax return Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. Filing 2012 tax return D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. Filing 2012 tax return Exemption from self-employment (SE) tax, Effective date of exemption. Filing 2012 tax return , Effective date of exemption. Filing 2012 tax return Employment status, Employment status for other tax purposes. Filing 2012 tax return Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. Filing 2012 tax return The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. Filing 2012 tax return The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. Filing 2012 tax return F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. Filing 2012 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. Filing 2012 tax return Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. Filing 2012 tax return , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. Filing 2012 tax return , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. Filing 2012 tax return , Refunds of SE tax paid. Filing 2012 tax return 2106-EZ, 4029, Table 2. Filing 2012 tax return The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. Filing 2012 tax return 4361, Table 2. Filing 2012 tax return The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. Filing 2012 tax return 8959, What's New, Introduction, Additional Medicare Tax. Filing 2012 tax return 941, Forms 941, 943, and 944. Filing 2012 tax return 943, Forms 941, 943, and 944. Filing 2012 tax return 944, Forms 941, 943, and 944. Filing 2012 tax return Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. Filing 2012 tax return Free tax services, Free help with your tax return. Filing 2012 tax return G Gross income Amounts included in, Amounts included in gross income. Filing 2012 tax return Amounts not included in, Amounts not included in gross income. Filing 2012 tax return Guam, Residents of Puerto Rico, the U. Filing 2012 tax return S. Filing 2012 tax return Virgin Islands, Guam, the CNMI, and American Samoa. Filing 2012 tax return , Specified U. Filing 2012 tax return S. Filing 2012 tax return possessions. Filing 2012 tax return H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. Filing 2012 tax return , Cantors. Filing 2012 tax return House or parsonage, fair rental value, Fair rental value of parsonage. Filing 2012 tax return I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). Filing 2012 tax return K Keogh (H. Filing 2012 tax return R. Filing 2012 tax return 10) plans, Retirement plans for the self-employed. Filing 2012 tax return L Lay employees (see Religious workers) Living abroad, Overseas duty. Filing 2012 tax return , Foreign Earned Income M Members of recognized religious sects, Table 1. Filing 2012 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Members of religious orders, Table 1. Filing 2012 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. Filing 2012 tax return , Earnings—Members of Religious Orders Ministerial services, exemption for Christian Science practitioners and readers, Christian Science Practitioners and Readers Members of religious orders, Members of Religious Orders Ministers, Ministers Ministers, Table 1. Filing 2012 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined. Filing 2012 tax return , Form SS-8. Filing 2012 tax return , Ministers, Members of the Clergy, Refunds of SE tax. Filing 2012 tax return , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. Filing 2012 tax return Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. Filing 2012 tax return Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. Filing 2012 tax return S. Filing 2012 tax return Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. Filing 2012 tax return , Offerings and Fees Overseas duty, Overseas duty. Filing 2012 tax return , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. Filing 2012 tax return , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. Filing 2012 tax return Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. Filing 2012 tax return S. Filing 2012 tax return Virgin Islands, Guam, the CNMI, and American Samoa. Filing 2012 tax return , Specified U. Filing 2012 tax return S. Filing 2012 tax return possessions. Filing 2012 tax return Q Qualified retirement plan, Retirement plans for the self-employed. Filing 2012 tax return R Refunds, self-employment tax, Refunds of SE tax. Filing 2012 tax return , Refunds of SE tax paid. Filing 2012 tax return Reimbursements, Employee reimbursement arrangements. Filing 2012 tax return Religious orders, members of, Table 1. Filing 2012 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. Filing 2012 tax return , Earnings—Members of Religious Orders Religious workers, Table 1. Filing 2012 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees) Rental allowance, Amounts included in gross income. Filing 2012 tax return , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances. Filing 2012 tax return , Cantors. Filing 2012 tax return Resident aliens, U. Filing 2012 tax return S. Filing 2012 tax return Citizens and Resident and Nonresident Aliens Retired ministers, Retired ministers. Filing 2012 tax return Retirement savings arrangements, Retirement Savings Arrangements Retirement savings contributions credit, Retirement savings contributions credit. Filing 2012 tax return Royalty income from books, Books or articles. Filing 2012 tax return S SECA, Table 1. Filing 2012 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage Sects, members of recognized religious, Table 1. Filing 2012 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Self-Employment Contributions Act (see SECA) Self-employment tax Deduction, Deduction for SE Tax Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. Filing 2012 tax return , Exemption from SE tax. Filing 2012 tax return Maximum earnings, Earnings Subject to SE Tax Nonfarm optional method, Nonfarm Optional Method Refunds of, Refunds of SE tax. Filing 2012 tax return , Refunds of SE tax paid. Filing 2012 tax return Regular method, Regular Method Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information. Filing 2012 tax return SIMPLE plan, Retirement plans for the self-employed. Filing 2012 tax return Simplified employee pension (SEP) plan, Retirement plans for the self-employed. Filing 2012 tax return Social security coverage, Social Security Coverage T Tax help, How To Get Tax Help Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income Tax-sheltered annuity plans, Tax-sheltered annuity plans. Filing 2012 tax return Teachers, Teachers or administrators. Filing 2012 tax return Theological students, Theological students. Filing 2012 tax return Traveling evangelists, Traveling evangelists. Filing 2012 tax return U U. Filing 2012 tax return S. Filing 2012 tax return citizens, U. Filing 2012 tax return S. Filing 2012 tax return Citizens and Resident and Nonresident Aliens U. Filing 2012 tax return S. Filing 2012 tax return Virgin Islands, Residents of Puerto Rico, the U. Filing 2012 tax return S. Filing 2012 tax return Virgin Islands, Guam, the CNMI, and American Samoa. Filing 2012 tax return , Specified U. Filing 2012 tax return S. Filing 2012 tax return possessions. Filing 2012 tax return V Vow of poverty, Table 1. Filing 2012 tax return Are Your Ministerial Earnings* Covered Under FICA or SECA?, Vow of poverty. Filing 2012 tax return , Services performed outside the order. Filing 2012 tax return , Effect of employee status. Filing 2012 tax return , Exemption From Self-Employment (SE) Tax, Earnings—Members of Religious Orders Prev  Up     Home   More Online Publications