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Free 2012 Tax Return

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Free 2012 Tax Return

Free 2012 tax return Publication 557 - Additional Material Table of Contents Appendix. Free 2012 tax return Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. Free 2012 tax return Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Free 2012 tax return 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. Free 2012 tax return No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. Free 2012 tax return 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. Free 2012 tax return Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. Free 2012 tax return 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. Free 2012 tax return , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. Free 2012 tax return Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. Free 2012 tax return Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. Free 2012 tax return    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. Free 2012 tax return Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). Free 2012 tax return    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. Free 2012 tax return    4Deductible as a business expense to the extent allowed by section 192. Free 2012 tax return    5Deductible as a business expense to the extent allowed by section 194A. Free 2012 tax return 6Application is by letter to the address shown on Form 8718. Free 2012 tax return A copy of the organizing document should be attached and the letter should be signed by an officer. Free 2012 tax return    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. Free 2012 tax return    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). Free 2012 tax return    9Although the organization files a partnership return, all distributions are deemed dividends. Free 2012 tax return The members are not entitled to pass through treatment of the organization's income or expenses. Free 2012 tax return    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). Free 2012 tax return    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). Free 2012 tax return    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). Free 2012 tax return Use Form 1024 if applying for recognition under section 501(c)(4). Free 2012 tax return    13See section 501(c)(29) for details. Free 2012 tax return    14See Revenue Procedure 2012-11, sec. Free 2012 tax return 4. Free 2012 tax return 01, 2012-7 I. Free 2012 tax return R. Free 2012 tax return B. Free 2012 tax return 368, for details. Free 2012 tax return Appendix. Free 2012 tax return Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. Free 2012 tax return You should bear in mind that requirements for these instruments may vary under applicable state law. Free 2012 tax return See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. Free 2012 tax return DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . Free 2012 tax return Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. Free 2012 tax return Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Free 2012 tax return Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. Free 2012 tax return No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. Free 2012 tax return Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Free 2012 tax return   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. Free 2012 tax return ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Free 2012 tax return Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. Free 2012 tax return   In witness whereof, we have hereunto subscribed our names this day of , 20. Free 2012 tax return Appendix. Free 2012 tax return Sample Articles of Organization, continued Draft B The Charitable Trust. Free 2012 tax return Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. Free 2012 tax return ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Free 2012 tax return Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. Free 2012 tax return The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. Free 2012 tax return Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. Free 2012 tax return No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. Free 2012 tax return No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. Free 2012 tax return b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. Free 2012 tax return On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. Free 2012 tax return The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. Free 2012 tax return Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. Free 2012 tax return The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. Free 2012 tax return c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. Free 2012 tax return It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Free 2012 tax return d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. Free 2012 tax return Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. Free 2012 tax return An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. Free 2012 tax return All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. Free 2012 tax return Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. Free 2012 tax return The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. Free 2012 tax return Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. Free 2012 tax return Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. Free 2012 tax return  None of the trustees shall be required to furnish any bond or surety. Free 2012 tax return None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. Free 2012 tax return  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. Free 2012 tax return A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. Free 2012 tax return  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. Free 2012 tax return Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. Free 2012 tax return a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. Free 2012 tax return No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. Free 2012 tax return b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. Free 2012 tax return c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. Free 2012 tax return d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. Free 2012 tax return e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. Free 2012 tax return f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. Free 2012 tax return Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. Free 2012 tax return Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. Free 2012 tax return Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. Free 2012 tax return Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. Free 2012 tax return No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. Free 2012 tax return No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. Free 2012 tax return Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . Free 2012 tax return Trustee Trustee Prev  Up  Next   Home   More Online Publications
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Contact My Local Office Internationally

International Services

If you are a taxpayer who lives outside the United States, the IRS has full-time permanent staff in 4 U.S. embassies and consulates. These offices have tax forms and publications, can help you with account problems, and answer your questions about notices and bills. You can reach these offices at the following telephone numbers, which include country or city codes if you are outside the local dialing area.

Taxpayers with specific individual or business account questions should contact the International Taxpayer Service Call Center by phone or fax. The International Call Center is operational Monday through Friday, from 6:00 a.m. to 11:00 p.m. (Eastern Time):
Tel: 267-941-1000 (not toll-free)
Fax: 267-941-1055

If you are a tax professional or software provider calling about an e-file issue and it is not account related, please contact the e-help office in Austin at 512-416-7750 (not toll-free). Assistors are available Monday through Friday, from 7:00 a.m. to 6:00 p.m. (Central time).

City Address Phone/FAX
Frankfurt U. S. Consulate
Internal Revenue Service
Frankfurt
Giessener Str. 30
60435 Frankfurt am Main
Germany

Walk-in assistance by appointment only
Tuesdays 9:00 a.m.-12:30 p.m.
Call (49)(69) 7535-3811 to request an appointment.
 

Phone Service
Tel: [49] (69) 7535-3823 
Monday through Thursday
9:00 a.m.-12:30 p.m. and 1:30 p.m.-3:30 p.m.

London U. S. Embassy
London  
Internal Revenue Service
24/31 Grosvenor Square
London W1A 1AE  
United Kingdom
Walk-in assistance
Tuesday through Thursday
9:00 a.m.- 1:00 p.m. and 2:00 p.m. - 4:00 p.m.
 
Phone Service
Tel: [44] (207) 894-0477
Monday 9:00 a.m.-4:00 p.m.
Tuesday through Thursday 9:00 a.m.-12:00 noon.
Fax [44] (207) 495-4224
Paris U. S. Embassy Paris
Internal Revenue Service
2 Avenue Gabriel
75382 Paris Cedex 08 
France
Walk-in assistance 
Monday through Friday
9:00 a.m.- 12:00 noon

Phone Service
Tel: [33] (1) 4312-2555
Monday - Friday 9:00 a.m. - 12:00 noon and 1:30 p.m. - 3:30 p.m.
Fax: [33] (1) 4312-2303
E-mail: irs.paris@irs.gov
Beijing U.S. Embassy Beijing
Internal Revenue Service
No. 55 Anjialou Road,
Beijing 100600 
Peoples Republic of China
 

Walk-in assistance by appointment only.
Wednesdays 1:00 p.m.-4:00 p.m.
Call or e-mail to request an appointment.

 

Phone Service
Tel: [86] (10) 8531-3983
Fax: [86] (10) 8531-4287
E-mail: irs.beijing@irs.gov

Puerto Rico  

The IRS offices listed can answer your federal income tax questions, help with account and refund problems and assist with the preparation of current and prior year tax returns.

IRS trained volunteers are also available at some embassy/consulate locations. If you are interested in becoming a volunteer, please contact one of our IRS offices.

Individual taxpayers located outside the U.S. may also contact the IRS by mail at:

            Internal Revenue Service
            International Accounts
            Philadelphia, PA 19255-0725

Business taxpayers located outside the U.S. may also contact the IRS by mail at:

            Internal Revenue Service
            International Accounts         
            Ogden, UT 84201-0038

Residents of Puerto Rico and the U.S. Virgin Islands may contact the IRS toll free at 1-800-829-1040. (Hours of Operation are 7:00 a.m. to 10:00 p.m. Monday - Friday).

Other items of potential interest:

International Taxpayer Advocate:
To request Taxpayer Advocate help, call:

Worldwide: Puerto Rico office:
Tel: (Spanish) 787-622-8930, (English) 787-622-8940 
FAX: 787-622-8933
Page Last Reviewed or Updated: 17-Mar-2014

 

The Free 2012 Tax Return

Free 2012 tax return Publication 901 - Additional Material Table of Contents How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Free 2012 tax return How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Free 2012 tax return By selecting the method that is best for you, you will have quick and easy access to tax help. Free 2012 tax return Free help with your tax return. Free 2012 tax return   Free help in preparing your return is available nationwide from IRS-certified volunteers. Free 2012 tax return The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. Free 2012 tax return The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Free 2012 tax return 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. Free 2012 tax return Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Free 2012 tax return To find the nearest VITA or TCE site, visit IRS. Free 2012 tax return gov or call 1-800-906-9887 or 1-800-829-1040. Free 2012 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free 2012 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free 2012 tax return aarp. Free 2012 tax return org/money/taxaide or call 1-888-227-7669. Free 2012 tax return   For more information on these programs, go to IRS. Free 2012 tax return gov and enter “VITA” in the search box. Free 2012 tax return Internet. Free 2012 tax return You can access the IRS website at IRS. Free 2012 tax return gov 24 hours a day, 7 days a week to: E-file your return. Free 2012 tax return Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Free 2012 tax return Check the status of your 2012 refund. Free 2012 tax return Go to IRS. Free 2012 tax return gov and click on Where’s My Refund. Free 2012 tax return Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Free 2012 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free 2012 tax return Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free 2012 tax return Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Free 2012 tax return Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 2012 tax return So in a change from previous filing seasons, you won't get an estimated refund date right away. Free 2012 tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free 2012 tax return You can obtain a free transcript online at IRS. Free 2012 tax return gov by clicking on Order a Return or Account Transcript under “Tools. Free 2012 tax return ” For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. Free 2012 tax return You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code. Free 2012 tax return Download forms, including talking tax forms, instructions, and publications. Free 2012 tax return Order IRS products. Free 2012 tax return Research your tax questions. Free 2012 tax return Search publications by topic or keyword. Free 2012 tax return Use the Internal Revenue Code, regulations, or other official guidance. Free 2012 tax return View Internal Revenue Bulletins (IRBs) published in the last few years. Free 2012 tax return Figure your withholding allowances using the IRS Withholding Calculator at www. Free 2012 tax return irs. Free 2012 tax return gov/individuals. Free 2012 tax return Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS. Free 2012 tax return gov by typing Alternative Minimum Tax Assistant in the search box. Free 2012 tax return Sign up to receive local and national tax news by email. Free 2012 tax return Get information on starting and operating a small business. Free 2012 tax return Phone. Free 2012 tax return Many services are available by phone. Free 2012 tax return   Ordering forms, instructions, and publications. Free 2012 tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). Free 2012 tax return You should receive your order within 10 days. Free 2012 tax return Asking tax questions. Free 2012 tax return Call the IRS with your tax questions at 1-800-829-1040. Free 2012 tax return Solving problems. Free 2012 tax return You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). Free 2012 tax return An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Free 2012 tax return Call your local Taxpayer Assistance Center for an appointment. Free 2012 tax return To find the number, go to www. Free 2012 tax return irs. Free 2012 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free 2012 tax return TTY/TDD equipment. Free 2012 tax return If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Free 2012 tax return The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. Free 2012 tax return These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free 2012 tax return gsa. Free 2012 tax return gov/fedrelay. Free 2012 tax return TeleTax topics. Free 2012 tax return Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Free 2012 tax return Checking the status of your 2012 refund. Free 2012 tax return To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Free 2012 tax return Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. Free 2012 tax return If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Free 2012 tax return Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Free 2012 tax return Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 2012 tax return Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Free 2012 tax return Evaluating the quality of our telephone services. Free 2012 tax return To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Free 2012 tax return One method is for a second IRS representative to listen in on or record random telephone calls. Free 2012 tax return Another is to ask some callers to complete a short survey at the end of the call. Free 2012 tax return Walk-in. Free 2012 tax return Some products and services are available on a walk-in basis. Free 2012 tax return   Products. Free 2012 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free 2012 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free 2012 tax return Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Free 2012 tax return Services. Free 2012 tax return You can walk in to your local TAC most business days for personal, face-to-face tax help. Free 2012 tax return An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Free 2012 tax return If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Free 2012 tax return No appointment is necessary—just walk in. Free 2012 tax return Before visiting, check www. Free 2012 tax return irs. Free 2012 tax return gov/localcontacts for hours of operation and services provided. Free 2012 tax return If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. Free 2012 tax return You can leave a message and a representative will call you back within 2 business days. Free 2012 tax return All other issues will be handled without an appointment. Free 2012 tax return To call your local TAC, go to  www. Free 2012 tax return irs. Free 2012 tax return gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Free 2012 tax return Mail. Free 2012 tax return You can send your order for forms, instructions, and publications to the address below. Free 2012 tax return You should receive a response within 10 days after your request is received. Free 2012 tax return  Internal Revenue Service 1201 N. Free 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Free 2012 tax return   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free 2012 tax return Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Free 2012 tax return TAS offers free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Free 2012 tax return Remember, the worst thing you can do is nothing at all. Free 2012 tax return   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Free 2012 tax return You face (or your business is facing) an immediate threat of adverse action. Free 2012 tax return You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Free 2012 tax return   If you qualify for help, they will do everything they can to get your problem resolved. Free 2012 tax return You will be assigned to one advocate who will be with you at every turn. Free 2012 tax return TAS has offices in every state, the District of Columbia, and Puerto Rico. Free 2012 tax return Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. Free 2012 tax return And its services are always free. Free 2012 tax return   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Free 2012 tax return The TAS tax toolkit at www. Free 2012 tax return TaxpayerAdvocate. Free 2012 tax return irs. Free 2012 tax return gov can help you understand these rights. Free 2012 tax return   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Free 2012 tax return irs. Free 2012 tax return gov/advocate. Free 2012 tax return You can also call the toll-free number at 1-877-777-4778. Free 2012 tax return Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. Free 2012 tax return These individuals can also access the IRS through relay services such as the Federal Relay Service at www. Free 2012 tax return gsa. Free 2012 tax return gov/fedrelay. Free 2012 tax return   TAS also handles large-scale or systemic problems that affect many taxpayers. Free 2012 tax return If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www. Free 2012 tax return irs. Free 2012 tax return gov/advocate. Free 2012 tax return Low Income Taxpayer Clinics (LITCs). Free 2012 tax return   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Free 2012 tax return Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Free 2012 tax return These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Free 2012 tax return Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Free 2012 tax return For more information and to find a clinic near you, see the LITC page on www. Free 2012 tax return irs. Free 2012 tax return gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Free 2012 tax return This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office. Free 2012 tax return Free tax services. Free 2012 tax return   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Free 2012 tax return Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Free 2012 tax return The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Free 2012 tax return The majority of the information and services listed in this publication are available to you free of charge. Free 2012 tax return If there is a fee associated with a resource or service, it is listed in the publication. Free 2012 tax return   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Free 2012 tax return DVD for tax products. Free 2012 tax return You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Free 2012 tax return Prior-year forms, instructions, and publications. Free 2012 tax return Tax Map: an electronic research tool and finding aid. Free 2012 tax return Tax law frequently asked questions. Free 2012 tax return Tax Topics from the IRS telephone response system. Free 2012 tax return Internal Revenue Code—Title 26 of the U. Free 2012 tax return S. Free 2012 tax return Code. Free 2012 tax return Links to other Internet-based tax research materials. Free 2012 tax return Fill-in, print, and save features for most tax forms. Free 2012 tax return Internal Revenue Bulletins. Free 2012 tax return Toll-free and email technical support. Free 2012 tax return Two releases during the year. Free 2012 tax return  – The first release will ship the beginning of January 2013. Free 2012 tax return  – The final release will ship the beginning of March 2013. Free 2012 tax return Purchase the DVD from National Technical Information Service (NTIS) at www. Free 2012 tax return irs. Free 2012 tax return gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Free 2012 tax return Prev  Up  Next   Home   More Online Publications