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Form 1040ez 2012 Instructions

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Form 1040ez 2012 Instructions

Form 1040ez 2012 instructions 1. Form 1040ez 2012 instructions   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). Form 1040ez 2012 instructions  You can set up and make contributions to an IRA if you receive taxable compensation. Form 1040ez 2012 instructions Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. Form 1040ez 2012 instructions For more information about IRAs, see Publication 590. Form 1040ez 2012 instructions Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. Form 1040ez 2012 instructions The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Form 1040ez 2012 instructions Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Form 1040ez 2012 instructions Many types of educational assistance are tax free if they meet the requirements discussed here. Form 1040ez 2012 instructions Special rules apply to U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Form 1040ez 2012 instructions For information about these rules, see Publication 54, Tax Guide for U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Citizens and Resident Aliens Abroad. Form 1040ez 2012 instructions Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. Form 1040ez 2012 instructions A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Form 1040ez 2012 instructions Amount of scholarship or fellowship. Form 1040ez 2012 instructions   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Form 1040ez 2012 instructions This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. Form 1040ez 2012 instructions The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. Form 1040ez 2012 instructions Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Form 1040ez 2012 instructions Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. Form 1040ez 2012 instructions A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. Form 1040ez 2012 instructions (But for exceptions, see Payment for services,later. Form 1040ez 2012 instructions Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Form 1040ez 2012 instructions Candidate for a degree. Form 1040ez 2012 instructions   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. Form 1040ez 2012 instructions Eligible educational institution. Form 1040ez 2012 instructions   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Form 1040ez 2012 instructions Qualified education expenses. Form 1040ez 2012 instructions   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Form 1040ez 2012 instructions These items must be required of all students in your course of instruction. Form 1040ez 2012 instructions Expenses that do not qualify. Form 1040ez 2012 instructions   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Form 1040ez 2012 instructions Payment for services. Form 1040ez 2012 instructions   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. Form 1040ez 2012 instructions This applies even if all candidates for a degree must perform the services to receive the degree. Form 1040ez 2012 instructions (See exceptions next. Form 1040ez 2012 instructions ) Exceptions. Form 1040ez 2012 instructions   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Form 1040ez 2012 instructions Example 1. Form 1040ez 2012 instructions You received a scholarship of $2,500. Form 1040ez 2012 instructions The scholarship was not received under either of the exceptions mentioned above. Form 1040ez 2012 instructions As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Form 1040ez 2012 instructions Of the $2,500 scholarship, $1,000 represents payment for teaching. Form 1040ez 2012 instructions The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Form 1040ez 2012 instructions Your qualified education expenses were at least $1,500. Form 1040ez 2012 instructions Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Form 1040ez 2012 instructions The $1,000 you received for teaching is taxable. Form 1040ez 2012 instructions Example 2. Form 1040ez 2012 instructions You are a candidate for a degree at a medical school. Form 1040ez 2012 instructions You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Form 1040ez 2012 instructions The terms of your scholarship require you to perform future services. Form 1040ez 2012 instructions A substantial penalty applies if you do not comply. Form 1040ez 2012 instructions The entire amount of your grant is taxable as payment for services in the year it is received. Form 1040ez 2012 instructions Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Form 1040ez 2012 instructions Worksheet 1-1. Form 1040ez 2012 instructions    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Form 1040ez 2012 instructions    Worksheet 1-1. Form 1040ez 2012 instructions Taxable Scholarship and Fellowship Income 1. Form 1040ez 2012 instructions Enter the total amount of any scholarship or fellowship for 2013. Form 1040ez 2012 instructions See Amount of scholarship or fellowship, earlier. Form 1040ez 2012 instructions 1. Form 1040ez 2012 instructions       If you are a degree candidate at an eligible educational institution, go to line 2. Form 1040ez 2012 instructions If you are not a degree candidate at an eligible educational institution, stop here. Form 1040ez 2012 instructions The entire amount is taxable. Form 1040ez 2012 instructions For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Form 1040ez 2012 instructions       2. Form 1040ez 2012 instructions Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Form 1040ez 2012 instructions (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. Form 1040ez 2012 instructions ) 2. Form 1040ez 2012 instructions     3. Form 1040ez 2012 instructions Subtract line 2 from line 1 3. Form 1040ez 2012 instructions     4. Form 1040ez 2012 instructions Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Form 1040ez 2012 instructions     5. Form 1040ez 2012 instructions Subtract line 4 from line 3 5. Form 1040ez 2012 instructions     6. Form 1040ez 2012 instructions Enter the amount of your qualified education expenses 6. Form 1040ez 2012 instructions     7. Form 1040ez 2012 instructions Enter the smaller of line 5 or line 6. Form 1040ez 2012 instructions This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Form 1040ez 2012 instructions     8. Form 1040ez 2012 instructions Subtract line 7 from line 5 8. Form 1040ez 2012 instructions     9. Form 1040ez 2012 instructions Taxable part. Form 1040ez 2012 instructions Add lines 2, 4, and 8. Form 1040ez 2012 instructions See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Form 1040ez 2012 instructions     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. Form 1040ez 2012 instructions You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. Form 1040ez 2012 instructions Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. Form 1040ez 2012 instructions If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. Form 1040ez 2012 instructions If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. Form 1040ez 2012 instructions You must report the taxable amount whether or not you received a Form W-2. Form 1040ez 2012 instructions If you receive an incorrect Form W-2, ask the payer for a corrected one. Form 1040ez 2012 instructions For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Form 1040ez 2012 instructions How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Form 1040ez 2012 instructions Form 1040EZ. Form 1040ez 2012 instructions   If you file Form 1040EZ, include the taxable amount in the total on line 1. Form 1040ez 2012 instructions If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. Form 1040ez 2012 instructions Form 1040A. Form 1040ez 2012 instructions   If you file Form 1040A, include the taxable amount in the total on line 7. Form 1040ez 2012 instructions If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. Form 1040ez 2012 instructions Form 1040. Form 1040ez 2012 instructions   If you file Form 1040, include the taxable amount in the total on line 7. Form 1040ez 2012 instructions If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. Form 1040ez 2012 instructions Schedule SE (Form 1040). Form 1040ez 2012 instructions   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. Form 1040ez 2012 instructions If your net earnings are $400 or more, you must pay self-employment tax. Form 1040ez 2012 instructions Use Schedule SE, Self-Employment Tax, to figure this tax. Form 1040ez 2012 instructions Form 1040NR. Form 1040ez 2012 instructions   If you file Form 1040NR, report the taxable amount on line 12. Form 1040ez 2012 instructions Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Source Income Subject to Withholding. Form 1040ez 2012 instructions See the Instructions for Form 1040NR for more information. Form 1040ez 2012 instructions Form 1040NR-EZ. Form 1040ez 2012 instructions   If you file Form 1040NR-EZ, report the taxable amount on line 5. Form 1040ez 2012 instructions Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Form 1040ez 2012 instructions See the Instructions for Form 1040NR-EZ for more information. Form 1040ez 2012 instructions Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Form 1040ez 2012 instructions Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Form 1040ez 2012 instructions Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. Form 1040ez 2012 instructions They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Form 1040ez 2012 instructions Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Form 1040ez 2012 instructions Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. Form 1040ez 2012 instructions Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Form 1040ez 2012 instructions Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Form 1040ez 2012 instructions Do not include these payments as income on your federal tax return. Form 1040ez 2012 instructions If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. Form 1040ez 2012 instructions This applies only to the part of your VA payments that is required to be used for education expenses. Form 1040ez 2012 instructions You may want to visit the Veteran's Administration website at www. Form 1040ez 2012 instructions gibill. Form 1040ez 2012 instructions va. Form 1040ez 2012 instructions gov for specific information about the various VA benefits for education. Form 1040ez 2012 instructions Example. Form 1040ez 2012 instructions You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Form 1040ez 2012 instructions Neither of these benefits is taxable and you do not report them on your tax return. Form 1040ez 2012 instructions You also want to claim an American opportunity credit on your return. Form 1040ez 2012 instructions You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Form 1040ez 2012 instructions To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. Form 1040ez 2012 instructions You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Form 1040ez 2012 instructions Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. Form 1040ez 2012 instructions This is called a “tuition reduction. Form 1040ez 2012 instructions ” You do not have to include a qualified tuition reduction in your income. Form 1040ez 2012 instructions A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Form 1040ez 2012 instructions You do not have to use the tuition reduction at the eligible educational institution from which you received it. Form 1040ez 2012 instructions In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. Form 1040ez 2012 instructions The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. Form 1040ez 2012 instructions You must include in your income any tuition reduction you receive that is payment for your services. Form 1040ez 2012 instructions Eligible educational institution. Form 1040ez 2012 instructions   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Form 1040ez 2012 instructions Officers, owners, and highly compensated employees. Form 1040ez 2012 instructions   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Form 1040ez 2012 instructions This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Form 1040ez 2012 instructions The group must be defined under a reasonable classification set up by the employer. Form 1040ez 2012 instructions The classification must not discriminate in favor of owners, officers, or highly compensated employees. Form 1040ez 2012 instructions Payment for services. Form 1040ez 2012 instructions   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. Form 1040ez 2012 instructions This applies even if all candidates for a degree must perform the services to receive the degree. Form 1040ez 2012 instructions (See below for exceptions. Form 1040ez 2012 instructions ) Exceptions. Form 1040ez 2012 instructions   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Form 1040ez 2012 instructions Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. Form 1040ez 2012 instructions You are an employee of the eligible educational institution. Form 1040ez 2012 instructions You were an employee of the eligible educational institution, but you retired or left on disability. Form 1040ez 2012 instructions You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. Form 1040ez 2012 instructions You are the dependent child or spouse of an individual described in (1) through (3), above. Form 1040ez 2012 instructions Child of deceased parents. Form 1040ez 2012 instructions   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. Form 1040ez 2012 instructions Child of divorced parents. Form 1040ez 2012 instructions   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Form 1040ez 2012 instructions Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Form 1040ez 2012 instructions It is provided by an eligible educational institution. Form 1040ez 2012 instructions You are a graduate student who performs teaching or research activities for the educational institution. Form 1040ez 2012 instructions You must include in income any other tuition reductions for graduate education that you receive. Form 1040ez 2012 instructions How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Form 1040ez 2012 instructions Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Form 1040ez 2012 instructions Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Alaska

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

 City Street Address  Days/Hours of Service  Telephone* 
Anchorage  949 E. 36th Ave.
Anchorage, AK 99508

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**

 

Services Provided

(907) 271-6391 
Fairbanks  101 12th Ave.
Fairbanks, AK 99701 

Monday-Friday -8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

Services Provided

(907) 456-1650 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call 907-271-6877 in the Anchorage area or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
949 E 36th Ave MS A 180
Anchorage, AK 99508
 

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Form 1040ez 2012 Instructions

Form 1040ez 2012 instructions Index A Alien Resident, Resident alien. Form 1040ez 2012 instructions American Institute in Taiwan, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions employees of, American Institute in Taiwan. Form 1040ez 2012 instructions American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. Form 1040ez 2012 instructions Last year, Bona fide resident for part of a year. Form 1040ez 2012 instructions Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. Form 1040ez 2012 instructions , Reassignment. Form 1040ez 2012 instructions Treaty provisions, Special agreements and treaties. Form 1040ez 2012 instructions Voting by absentee ballot, Effect of voting by absentee ballot. Form 1040ez 2012 instructions Waiver of time requirements, Waiver of Time Requirements, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Travel Restrictions C Camps, foreign, Foreign camps. Form 1040ez 2012 instructions Carryover of housing deduction, Carryover. Form 1040ez 2012 instructions Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. Form 1040ez 2012 instructions Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. Form 1040ez 2012 instructions , Earned income credit. Form 1040ez 2012 instructions Foreign tax, Foreign tax credit. Form 1040ez 2012 instructions , Taxes of Foreign Countries and U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. Form 1040ez 2012 instructions Social security number, Social security number. Form 1040ez 2012 instructions Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. Form 1040ez 2012 instructions E Earned income Foreign, Foreign Earned Income, Foreign camps. Form 1040ez 2012 instructions , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. Form 1040ez 2012 instructions Earned income credit, Earned income credit. Form 1040ez 2012 instructions , Earned income credit. Form 1040ez 2012 instructions Employer-provided amounts, Employer-provided amounts. Form 1040ez 2012 instructions Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. Form 1040ez 2012 instructions Meals and lodging, Exclusion of Meals and Lodging U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. Form 1040ez 2012 instructions Meeting bona fide residence or physical presence test, Extension of time to meet tests. Form 1040ez 2012 instructions F Fellowships, Scholarships and fellowships. Form 1040ez 2012 instructions Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. Form 1040ez 2012 instructions Figuring U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions income tax, Figuring actual tax. Form 1040ez 2012 instructions Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Form 1040ez 2012 instructions Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. Form 1040ez 2012 instructions , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. Form 1040ez 2012 instructions Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. Form 1040ez 2012 instructions , Publication 54 - Additional Material Household, second, Second foreign household. Form 1040ez 2012 instructions Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. Form 1040ez 2012 instructions Foreign earned income Defined, Foreign Earned Income, More information. Form 1040ez 2012 instructions U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Government employees, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Government Employees, More information. Form 1040ez 2012 instructions Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. Form 1040ez 2012 instructions Foreign tax credit, Foreign tax credit or deduction. Form 1040ez 2012 instructions Income received after year earned, Paid in year following work. Form 1040ez 2012 instructions , Example. Form 1040ez 2012 instructions Limit, Limit on Excludable Amount, Physical presence test. Form 1040ez 2012 instructions , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. Form 1040ez 2012 instructions Part-year exclusion, Part-year exclusion. Form 1040ez 2012 instructions Physical presence test, maximum exclusion, Physical presence test. Form 1040ez 2012 instructions Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Form 1040ez 2012 instructions Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. Form 1040ez 2012 instructions Foreign tax credit, Foreign tax credit or deduction. Form 1040ez 2012 instructions Foreign housing exclusion/deduction Carryover of deduction, Carryover. Form 1040ez 2012 instructions Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. Form 1040ez 2012 instructions Housing amount, Housing Amount Housing expenses, Housing expenses. Form 1040ez 2012 instructions Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Form 1040ez 2012 instructions Second foreign household, Second foreign household. Form 1040ez 2012 instructions Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. Form 1040ez 2012 instructions , Foreign tax credit or deduction. Form 1040ez 2012 instructions Foreign taxes Credit for, Foreign tax credit. Form 1040ez 2012 instructions , Taxes of Foreign Countries and U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. Form 1040ez 2012 instructions Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. Form 1040ez 2012 instructions , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. Form 1040ez 2012 instructions 2350, How to get an extension. Form 1040ez 2012 instructions 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. Form 1040ez 2012 instructions 4868, Automatic 6-month extension. Form 1040ez 2012 instructions 673, Statement. Form 1040ez 2012 instructions 8689, Non-USVI resident with USVI income. Form 1040ez 2012 instructions 8822, Reminders W-4, Foreign tax credit. Form 1040ez 2012 instructions Free tax services, Free help with your tax return. Form 1040ez 2012 instructions Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. Form 1040ez 2012 instructions Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. Form 1040ez 2012 instructions Where to file, Resident of Guam. Form 1040ez 2012 instructions H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. Form 1040ez 2012 instructions Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. Form 1040ez 2012 instructions Expenses, Housing expenses. Form 1040ez 2012 instructions I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. Form 1040ez 2012 instructions Blocked, Blocked Income Community, Community income. Form 1040ez 2012 instructions Corporation, Income from a corporation. Form 1040ez 2012 instructions Earned, Foreign Earned Income, Foreign camps. Form 1040ez 2012 instructions , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. Form 1040ez 2012 instructions Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. Form 1040ez 2012 instructions Pensions and annuities, Pensions and annuities. Form 1040ez 2012 instructions , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. Form 1040ez 2012 instructions Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. Form 1040ez 2012 instructions Reimbursement of moving expenses, Reimbursement of moving expenses. Form 1040ez 2012 instructions Rental, Rental income. Form 1040ez 2012 instructions Royalties, Royalties. Form 1040ez 2012 instructions Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. Form 1040ez 2012 instructions Source of, Source of Earned Income Stock options, Stock options. Form 1040ez 2012 instructions Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. Form 1040ez 2012 instructions Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. Form 1040ez 2012 instructions Income exclusion, Limit on Excludable Amount, Physical presence test. Form 1040ez 2012 instructions Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. Form 1040ez 2012 instructions N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Form 1040ez 2012 instructions Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. Form 1040ez 2012 instructions Where to file, Resident of the Commonwealth of the Northern Mariana Islands. Form 1040ez 2012 instructions P Part-year exclusion, Part-year exclusion. Form 1040ez 2012 instructions Pay for personal services, Earned income. Form 1040ez 2012 instructions , Common Benefits Paying U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions tax in foreign currency, Paying U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions tax in foreign currency. Form 1040ez 2012 instructions Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. Form 1040ez 2012 instructions , Common Benefits Withholding from, Withholding from pension payments. Form 1040ez 2012 instructions Physical presence test 12-month period, How to figure the 12-month period. Form 1040ez 2012 instructions Defined, Physical Presence Test Maximum exclusion, Physical presence test. Form 1040ez 2012 instructions Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands Residents of, Puerto Rico. Form 1040ez 2012 instructions Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. Form 1040ez 2012 instructions Employee expenses, Reimbursement of employee expenses. Form 1040ez 2012 instructions Moving expenses, Reimbursement of moving expenses. Form 1040ez 2012 instructions Resident alien defined, Resident alien. Form 1040ez 2012 instructions Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. Form 1040ez 2012 instructions Second foreign household, Second foreign household. Form 1040ez 2012 instructions , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. Form 1040ez 2012 instructions Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. Form 1040ez 2012 instructions T Taiwan, American Institute in, American Institute in Taiwan. Form 1040ez 2012 instructions Tax help, How To Get Tax Help Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment Tax treaties Benefits of, Common Benefits, More information on treaties. Form 1040ez 2012 instructions Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. Form 1040ez 2012 instructions Obtaining copies of, Obtaining Copies of Tax Treaties Purpose of, Purpose of Tax Treaties Teachers, treaty benefits for, Common Benefits Temporary assignment, expenses, Temporary or Indefinite Assignment Totalization agreements, Bilateral Social Security (Totalization) Agreements Trainees, treaty benefits for, Common Benefits Travel restrictions, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Government employees, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Government Employees, More information. Form 1040ez 2012 instructions U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands Possession exclusion, Puerto Rico and U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. Form 1040ez 2012 instructions Residents of, Resident of U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands (USVI). Form 1040ez 2012 instructions Where to file, Resident of U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands (USVI). Form 1040ez 2012 instructions W Waiver of time requirements, Waiver of Time Requirements, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. Form 1040ez 2012 instructions , Publication 54 - Additional Material Where to file Claiming exclusion/deduction, Where To File Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands. Form 1040ez 2012 instructions Guam residents, Resident of Guam. Form 1040ez 2012 instructions No legal residence in U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions , Where To File Virgin Islands residents, nonresidents, Resident of U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands (USVI). Form 1040ez 2012 instructions Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. Form 1040ez 2012 instructions Prev  Up     Home   More Online Publications