File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Free Tax Filing For 2012

1040ez Worksheet Line FFree Filing Of State Taxes OnlineFree Tax FilingE-file State Tax Only2010 1040Free State Efile Tax ReturnNew TaxesAmend My TaxesEz Tax FilingFree Turbo Tax FilingBerkheimer Online Tax FilingIrsTurbo Tax For 2011 Tax Year2011 Irs Tax FormsHow To Amend Tax Return 2012Www Freefillableforms ComHow Do I Amend My 2012 Federal Tax ReturnH&r Block File 2012 TaxesForm 1040ez 2010Amend 2011 Tax Return FreeFree File Amended Tax ReturnI Need To File My 2010 Taxes FreeHow Do I File Taxes From 2012File 2010 State Tax ReturnEz Form2009 Tax TablesFree Tax HelpH&r Block 2011 Tax SoftwareH&r Block Free Tax PreperationHow Far Back Can I Amend A Tax ReturnWww Irs Gov Form 1040ezMilitary ComGo 2007 Taxes1040x 20131040ez 2012 FormHnr Block ComAmended Tax FormsH&r Block Coupons 2012 PrintableAmending My Tax ReturnFree Hrblock

Free Tax Filing For 2012

Free tax filing for 2012 Part Five -   Standard Deduction and Itemized Deductions After you have figured your adjusted gross income, you are ready to subtract the deductions used to figure taxable income. Free tax filing for 2012 You can subtract either the standard deduction or itemized deductions. Free tax filing for 2012 Itemized deductions are deductions for certain expenses that are listed on Schedule A (Form 1040). Free tax filing for 2012 The ten chapters in this part discuss the standard deduction, each itemized deduction, and a limit on some of your itemized deductions if your adjusted gross income is more than certain amounts. Free tax filing for 2012 See chapter 20 for the factors to consider when deciding whether to subtract the standard deduction or itemized deductions. Free tax filing for 2012 Table of Contents 20. Free tax filing for 2012   Standard DeductionWhat's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. Free tax filing for 2012 Married persons who filed separate returns. Free tax filing for 2012 21. Free tax filing for 2012   Medical and Dental ExpensesWhat's New Introduction Useful Items - You may want to see: What Are Medical Expenses? What Expenses Can You Include This Year?Community property states. Free tax filing for 2012 How Much of the Expenses Can You Deduct? Whose Medical Expenses Can You Include?Yourself Spouse Dependent Decedent What Medical Expenses Are Includible?Insurance Premiums Meals and Lodging Transportation Disabled Dependent Care Expenses How Do You Treat Reimbursements?Insurance Reimbursement Damages for Personal Injuries How Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use? Impairment-Related Work Expenses Health Insurance Costs for Self-Employed Persons 22. Free tax filing for 2012   TaxesIntroductionIndian tribal government. Free tax filing for 2012 Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. Free tax filing for 2012 Real Estate TaxesReal estate taxes for prior years. Free tax filing for 2012 Examples. Free tax filing for 2012 Form 1099-S. Free tax filing for 2012 Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct 23. Free tax filing for 2012   Interest ExpenseIntroduction Useful Items - You may want to see: Home Mortgage InterestAmount Deductible Points Mortgage Insurance Premiums Form 1098, Mortgage Interest Statement Investment InterestInvestment Property Allocation of Interest Expense Limit on Deduction Items You Cannot DeductPersonal Interest Allocation of Interest How To ReportMore than one borrower. Free tax filing for 2012 Mortgage proceeds used for business or investment. Free tax filing for 2012 24. Free tax filing for 2012   ContributionsIntroduction Useful Items - You may want to see: Organizations That Qualify To Receive Deductible ContributionsTypes of Qualified Organizations Contributions You Can DeductContributions From Which You Benefit Expenses Paid for Student Living With You Out-of-Pocket Expenses in Giving Services Contributions You Cannot DeductContributions to Individuals Contributions to Nonqualified Organizations Contributions From Which You Benefit Value of Time or Services Personal Expenses Appraisal Fees Contributions of PropertyException. Free tax filing for 2012 Household items. Free tax filing for 2012 Deduction more than $500. Free tax filing for 2012 Form 1098-C. Free tax filing for 2012 Filing deadline approaching and still no Form 1098-C. Free tax filing for 2012 Exception 1—vehicle used or improved by organization. Free tax filing for 2012 Exception 2—vehicle given or sold to needy individual. Free tax filing for 2012 Deduction $500 or less. Free tax filing for 2012 Right to use property. Free tax filing for 2012 Tangible personal property. Free tax filing for 2012 Future interest. Free tax filing for 2012 Determining Fair Market Value Giving Property That Has Decreased in Value Giving Property That Has Increased in Value When To DeductChecks. Free tax filing for 2012 Text message. Free tax filing for 2012 Credit card. Free tax filing for 2012 Pay-by-phone account. Free tax filing for 2012 Stock certificate. Free tax filing for 2012 Promissory note. Free tax filing for 2012 Option. Free tax filing for 2012 Borrowed funds. Free tax filing for 2012 Limits on DeductionsCarryovers Records To KeepCash Contributions Noncash Contributions Out-of-Pocket Expenses How To Report 25. Free tax filing for 2012   Nonbusiness Casualty and Theft LossesWhat's New Introduction Useful Items - You may want to see: CasualtyFamily pet. Free tax filing for 2012 Progressive deterioration. Free tax filing for 2012 Damage from corrosive drywall. Free tax filing for 2012 Theft Loss on Deposits Proof of Loss Figuring a LossDecrease in Fair Market Value Adjusted Basis Insurance and Other Reimbursements Single Casualty on Multiple Properties Deduction Limits$100 Rule 10% Rule When To Report Gains and LossesDisaster Area Loss How To Report Gains and Losses 26. Free tax filing for 2012   Car Expenses and Other Employee Business ExpensesWhat's New Introduction Useful Items - You may want to see: Travel ExpensesTraveling Away From Home Tax Home Temporary Assignment or Job What Travel Expenses Are Deductible? Travel in the United States Travel Outside the United States Conventions Entertainment Expenses50% Limit What Entertainment Expenses Are Deductible? What Entertainment Expenses Are Not Deductible? Gift Expenses Transportation ExpensesArmed Forces reservists. Free tax filing for 2012 Parking fees. Free tax filing for 2012 Advertising display on car. Free tax filing for 2012 Car pools. Free tax filing for 2012 Hauling tools or instruments. Free tax filing for 2012 Union members' trips from a union hall. Free tax filing for 2012 Car Expenses RecordkeepingHow To Prove Expenses How Long To Keep Records and Receipts How To ReportGifts. Free tax filing for 2012 Statutory employees. Free tax filing for 2012 Reimbursements Completing Forms 2106 and 2106-EZ Special Rules 27. Free tax filing for 2012   Tax Benefits for Work-Related EducationWhat's New Introduction Useful Items - You may want to see: Qualifying Work-Related EducationEducation Required by Employer or by Law Education To Maintain or Improve Skills Education To Meet Minimum Requirements Education That Qualifies You for a New Trade or Business What Expenses Can Be DeductedUnclaimed reimbursement. Free tax filing for 2012 Transportation Expenses Travel Expenses No Double Benefit Allowed Reimbursements Deducting Business ExpensesSelf-Employed Persons Employees Performing Artists and Fee-Basis Officials Impairment-Related Work Expenses Recordkeeping 28. Free tax filing for 2012   Miscellaneous DeductionsWhat's New Introduction Useful Items - You may want to see: Deductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21) Tax Preparation Fees (Line 22) Other Expenses (Line 23) Deductions Not Subject to the 2% LimitList of Deductions Nondeductible ExpensesList of Nondeductible Expenses 29. Free tax filing for 2012   Limit on Itemized DeductionsIntroduction Useful Items - You may want to see: Are You Subject to the Limit? Which Itemized Deductions Are Limited? Which Itemized Deductions Are Not Limited? How Do You Figure the Limit?Example. Free tax filing for 2012 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Accessible Forms & Publications

The Internal Revenue Service offers content in a variety of file formats to accommodate people who use assistive technology such as screen reading software, refreshable Braille displays, and voice recognition software. We have prepared hundreds of tax forms and publications that can be downloaded or viewed online in text-only, Braille ready files, browser-friendly HTML, accessible PDF, and large print.  

 

To download these files, use the following links:

Helpful Links

Check out the new English/ASL video on the IRS YouTube Channel and meet Lex, the Tax Time canine. Lex introduces the terrific online services available for people with disabilities. Select the video link and then select the  "Leave IRS Site" link to start the video.

We welcome your comments. Please contact us with any comments, questions, and suggestions. To leave a comment, go to our comments page.

Page Last Reviewed or Updated: 04-Sep-2013

The Free Tax Filing For 2012

Free tax filing for 2012 Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. Free tax filing for 2012 Accrual method, Accrual method taxpayers. Free tax filing for 2012 , Accrual method. Free tax filing for 2012 , Holders must use accrual method. Free tax filing for 2012 , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. Free tax filing for 2012 Acquisition discount, Government obligations. Free tax filing for 2012 , Acquisition discount on short-term obligations. Free tax filing for 2012 Adjusted basis, Basis adjustment. Free tax filing for 2012 , Fair market value equal to or more than donor's adjusted basis. Free tax filing for 2012 , Adjusted Basis, Short sales. Free tax filing for 2012 Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. Free tax filing for 2012 , Child's Alaska Permanent Fund dividends. Free tax filing for 2012 Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. Free tax filing for 2012 Annuities Borrowing on, Borrowing on insurance. Free tax filing for 2012 Interest on, Interest on annuity contract. Free tax filing for 2012 Life insurance proceeds used to buy, Annuity. Free tax filing for 2012 Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. Free tax filing for 2012 Trade for, Trade of investment property for an annuity. Free tax filing for 2012 , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. Free tax filing for 2012 Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. Free tax filing for 2012 Assistance (see Tax help) At-risk rules, At-risk rules. Free tax filing for 2012 , At-risk rules. Free tax filing for 2012 Attorneys' fees, Attorney or accounting fees. Free tax filing for 2012 Automatic investment service, Automatic investment service and dividend reinvestment plans. Free tax filing for 2012 , Automatic investment service. Free tax filing for 2012 , Automatic investment service. Free tax filing for 2012 Average basis, Average Basis Double-category method, Transition rule from double-category method. Free tax filing for 2012 Illustrated, Average basis method illustrated. Free tax filing for 2012 B Backup withholding, Backup withholding. Free tax filing for 2012 Bad debts, Nonbusiness bad debt. Free tax filing for 2012 , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. Free tax filing for 2012 Basis, Basis of Investment Property, U. Free tax filing for 2012 S. Free tax filing for 2012 Treasury Notes or Bonds Adjusted, Basis adjustment. Free tax filing for 2012 , Fair market value equal to or more than donor's adjusted basis. Free tax filing for 2012 , Adjusted Basis, Short sales. Free tax filing for 2012 Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. Free tax filing for 2012 Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. Free tax filing for 2012 REMIC, residual interest, Basis in the residual interest. Free tax filing for 2012 Replacement stock, Basis of replacement stock. Free tax filing for 2012 Shares acquired by reinvestment, Reinvestment right. Free tax filing for 2012 Stocks and bonds, Basis adjustment. Free tax filing for 2012 , Basis. Free tax filing for 2012 , Basis. Free tax filing for 2012 , Stocks and Bonds Bearer obligations, Bearer CDs. Free tax filing for 2012 , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. Free tax filing for 2012 Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. Free tax filing for 2012 Basis, Basis. Free tax filing for 2012 , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. Free tax filing for 2012 Convertible, Convertible stocks and bonds. Free tax filing for 2012 Coupon, Coupon bonds. Free tax filing for 2012 Enterprise zone facility, Enterprise zone facility bonds. Free tax filing for 2012 Federally guaranteed, Federally guaranteed bonds. Free tax filing for 2012 Identification, Identifying stock or bonds sold. Free tax filing for 2012 Market discount, Market discount. Free tax filing for 2012 , Limit on interest deduction for market discount bonds. Free tax filing for 2012 , Market discount on bonds. Free tax filing for 2012 , Market discount bonds. Free tax filing for 2012 , Market discount bonds. Free tax filing for 2012 New York Liberty bonds, New York Liberty bonds. Free tax filing for 2012 Par value, Bonds purchased at par value. Free tax filing for 2012 Premiums on, Bond premium. Free tax filing for 2012 , Premiums on bonds. Free tax filing for 2012 Private activity, Private activity bonds. Free tax filing for 2012 Redemption or retirement of, Redemption or retirement of bonds. Free tax filing for 2012 Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. Free tax filing for 2012 Stripped, Stripped bonds or coupons. Free tax filing for 2012 , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Free tax filing for 2012 Tax credit bonds, Tax credit bonds. Free tax filing for 2012 Tax-exempt, Tax-exempt state and local government bonds. Free tax filing for 2012 Traded flat, Bonds traded flat. Free tax filing for 2012 U. Free tax filing for 2012 S. Free tax filing for 2012 savings (see U. Free tax filing for 2012 S. Free tax filing for 2012 savings bonds) U. Free tax filing for 2012 S. Free tax filing for 2012 Treasury (see U. Free tax filing for 2012 S. Free tax filing for 2012 Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. Free tax filing for 2012 , Sale expenses. Free tax filing for 2012 C Calls and puts, Puts and Calls Table 4-3, Table 4-3. Free tax filing for 2012 Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. Free tax filing for 2012 , Capital gain distributions. Free tax filing for 2012 , Child's capital gain distributions. Free tax filing for 2012 , Capital gain distributions received. Free tax filing for 2012 Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. Free tax filing for 2012 Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. Free tax filing for 2012 Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Free tax filing for 2012 Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Free tax filing for 2012 Losses, limit on, Limit on deduction. Free tax filing for 2012 Passive activities, Passive activity gains and losses. Free tax filing for 2012 Qualified covered call options, Capital loss on qualified covered call options. Free tax filing for 2012 Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. Free tax filing for 2012 Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Free tax filing for 2012 Tax rates, Capital Gain Tax Rates, Table 4-4. Free tax filing for 2012 What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. Free tax filing for 2012 What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. Free tax filing for 2012 , Capital Losses Worksheet 4-1, Worksheet 4-1. Free tax filing for 2012 Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. Free tax filing for 2012 , Cash method. Free tax filing for 2012 , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. Free tax filing for 2012 Cash-settled options, Cash-settled options. Free tax filing for 2012 Casualty losses, Ordinary loss or casualty loss. Free tax filing for 2012 CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. Free tax filing for 2012 Capital gain distributions, Child's capital gain distributions. Free tax filing for 2012 Custodian account for, Custodian account for your child. Free tax filing for 2012 Gifts to, Income from property given to a child. Free tax filing for 2012 Investment income of, Tax on unearned income of certain children. Free tax filing for 2012 , Investment income of child reported on parent's return. Free tax filing for 2012 Qualified dividends, Child's qualified dividends. Free tax filing for 2012 Savings account with parent as trustee, Savings account with parent as trustee. Free tax filing for 2012 U. Free tax filing for 2012 S. Free tax filing for 2012 savings bond owner, Child as only owner. Free tax filing for 2012 Clerical help, Clerical help and office rent. Free tax filing for 2012 Co-owners of U. Free tax filing for 2012 S. Free tax filing for 2012 savings bonds, Co-owners. Free tax filing for 2012 Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. Free tax filing for 2012 Commissions, Commissions and load charges. Free tax filing for 2012 Commodity futures, Commodity Futures, Commodity futures. Free tax filing for 2012 Community property U. Free tax filing for 2012 S. Free tax filing for 2012 savings bonds, Community property. Free tax filing for 2012 Constructive ownership transactions, Constructive ownership of stock. Free tax filing for 2012 , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. Free tax filing for 2012 Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. Free tax filing for 2012 Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. Free tax filing for 2012 Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. Free tax filing for 2012 , Child's capital gain distributions. Free tax filing for 2012 , Capital gain distributions received. Free tax filing for 2012 Constructive, Constructive distributions. Free tax filing for 2012 Dividends (see Dividends) Fractional shares, Fractional shares. Free tax filing for 2012 Liquidating, Liquidating Distributions, Liquidating distributions. Free tax filing for 2012 Nondividend, Nondividend Distributions, Nondividend distributions. Free tax filing for 2012 Return of capital, Basis adjustment. Free tax filing for 2012 Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. Free tax filing for 2012 Corporate reorganizations, Corporate reorganizations. Free tax filing for 2012 Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. Free tax filing for 2012 D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. Free tax filing for 2012 Dealer securities futures contracts, Dealer securities futures contract. Free tax filing for 2012 Debt instruments, retirement of, Retirement of debt instrument. Free tax filing for 2012 Decedents, Appreciated property you gave the decedent. Free tax filing for 2012 , Decedent's capital loss. Free tax filing for 2012 U. Free tax filing for 2012 S. Free tax filing for 2012 savings bond interest, reporting of, Decedents. Free tax filing for 2012 Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. Free tax filing for 2012 Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. Free tax filing for 2012 Dividends, Dividends and Other Distributions, Form 1099-DIV. Free tax filing for 2012 (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. Free tax filing for 2012 , Child's Alaska Permanent Fund dividends. Free tax filing for 2012 Exempt-interest, Exempt-interest dividends. Free tax filing for 2012 , Exempt-interest dividends. Free tax filing for 2012 , Exempt-interest dividends on mutual fund stock. Free tax filing for 2012 Extraordinary, Extraordinary dividends. Free tax filing for 2012 Holding period, Holding period. Free tax filing for 2012 Insurance policies, Dividends on insurance policies. Free tax filing for 2012 Money market funds, Money Market Funds Nominees, Nominees. Free tax filing for 2012 , Nominees. Free tax filing for 2012 Ordinary, Ordinary Dividends Patronage, Patronage dividends. Free tax filing for 2012 Payments in lieu of, Payments in lieu of dividends. Free tax filing for 2012 Qualified, Qualified Dividends, Qualified dividends. Free tax filing for 2012 , Child's qualified dividends. Free tax filing for 2012 Qualified foreign corporation, Qualified foreign corporation. Free tax filing for 2012 Received in January, Dividends received in January. Free tax filing for 2012 Reinvestment of, Reinvested distributions. Free tax filing for 2012 Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. Free tax filing for 2012 , Dividend reinvestment plans. Free tax filing for 2012 Reporting requirements, Form 1099-DIV. Free tax filing for 2012 , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. Free tax filing for 2012 Sale or trade vs. Free tax filing for 2012 , Dividend versus sale or trade. Free tax filing for 2012 Scrip, Scrip dividends. Free tax filing for 2012 Sold stock, Dividends on stock sold. Free tax filing for 2012 Stock, Stock dividends. Free tax filing for 2012 , Stock dividends. Free tax filing for 2012 Underreported, Underreported interest and dividends. Free tax filing for 2012 Veterans' insurance, Interest on VA dividends. Free tax filing for 2012 , Dividends on veterans' insurance. Free tax filing for 2012 Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. Free tax filing for 2012 Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. Free tax filing for 2012 Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. Free tax filing for 2012 Enterprise zone facility bonds, Enterprise zone facility bonds. Free tax filing for 2012 Equity option, Equity option. Free tax filing for 2012 Estate income received by beneficiary, Beneficiary of an estate or trust. Free tax filing for 2012 Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. Free tax filing for 2012 Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. Free tax filing for 2012 , Fair market value less than donor's adjusted basis. Free tax filing for 2012 , Fair market value. Free tax filing for 2012 Federal guarantee on bonds, Federally guaranteed bonds. Free tax filing for 2012 Fees to buy or sell, Fees to buy or sell. Free tax filing for 2012 Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). Free tax filing for 2012 Foreign currency transactions, Foreign currency contract. Free tax filing for 2012 Foreign income, Reminders Form 1040, Form 1040. Free tax filing for 2012 , Form 1040A or Form 1040. Free tax filing for 2012 Form 1040, Schedule B, Schedule B (Form 1040A or 1040). Free tax filing for 2012 Form 1040, Schedule D, How to report gain. Free tax filing for 2012 Form 1040A, Form 1040A. Free tax filing for 2012 Form 1040X, Filing a claim for refund. Free tax filing for 2012 Form 1041, Filing requirement. Free tax filing for 2012 Form 1065, Filing requirement. Free tax filing for 2012 Schedule K-1, Schedule K-1 (Form 1065). Free tax filing for 2012 Form 1066, Schedule Q, Schedule Q (Form 1066). Free tax filing for 2012 , Investment expenses from pass-through entities. Free tax filing for 2012 Form 1096, File Form 1099-INT with the IRS. Free tax filing for 2012 , File Form 1099-DIV with the IRS. Free tax filing for 2012 , File Form 1099-B or Form 1099-S with the IRS. Free tax filing for 2012 Form 1099-B, Form 1099-B. Free tax filing for 2012 , Form 1099-B transactions. Free tax filing for 2012 , File Form 1099-B or Form 1099-S with the IRS. Free tax filing for 2012 Form 1099-CAP, Form 1099-CAP transactions. Free tax filing for 2012 Form 1099-DIV, General Information, Form 1099-DIV. Free tax filing for 2012 , Form 1099-DIV. Free tax filing for 2012 , File Form 1099-DIV with the IRS. Free tax filing for 2012 Form 1099-INT, General Information, Form 1099-INT. Free tax filing for 2012 , Form 1099-INT for U. Free tax filing for 2012 S. Free tax filing for 2012 savings bond interest. Free tax filing for 2012 , Form 1099-INT. Free tax filing for 2012 , File Form 1099-INT with the IRS. Free tax filing for 2012 , Forms 1099-INT and 1099-OID. Free tax filing for 2012 , Forms 1099-INT and 1099-OID. Free tax filing for 2012 Form 1099-MISC, Form 1099-MISC. Free tax filing for 2012 , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. Free tax filing for 2012 , Form 1099-OID, Form 1099-OID. Free tax filing for 2012 , Forms 1099-INT and 1099-OID. Free tax filing for 2012 , Forms 1099-INT and 1099-OID. Free tax filing for 2012 Form 1099-S, Form 1099-S transactions. Free tax filing for 2012 , File Form 1099-B or Form 1099-S with the IRS. Free tax filing for 2012 Form 1120, Filing requirement. Free tax filing for 2012 Form 2439, Undistributed capital gains of mutual funds and REITs. Free tax filing for 2012 Form 3115, Change from method 2. Free tax filing for 2012 , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. Free tax filing for 2012 Form 4797, How to report. Free tax filing for 2012 , Losses on Section 1244 (Small Business) Stock, How to report. Free tax filing for 2012 Form 4952, Form 4952 Form 6198, At-risk rules. Free tax filing for 2012 Form 6781, Form 6781. Free tax filing for 2012 , How to report. Free tax filing for 2012 , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. Free tax filing for 2012 Form 8275, Negligence or disregard of rules or regulations. Free tax filing for 2012 Form 8275-R, Negligence or disregard of rules or regulations. Free tax filing for 2012 Form 8582, Form 8582. Free tax filing for 2012 Form 8615, Tax on unearned income of certain children. Free tax filing for 2012 Form 8815, Form 8815. Free tax filing for 2012 , Figuring the interest part of the proceeds (Form 8815, line 6). Free tax filing for 2012 , Interest excluded under the Education Savings Bond Program. Free tax filing for 2012 Form 8824, How to report. Free tax filing for 2012 Form 8832, Clubs formed before 1997. Free tax filing for 2012 Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. Free tax filing for 2012 Form 8949 Bad debts, How to report bad debts. Free tax filing for 2012 Basis adjustment, Basis adjustment. Free tax filing for 2012 Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. Free tax filing for 2012 Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. Free tax filing for 2012 Form 1099-B, Form 1099-B. Free tax filing for 2012 , Form 1099-B transactions. Free tax filing for 2012 Form 1099-CAP, Form 1099-CAP transactions. Free tax filing for 2012 Form 1099-S, Form 1099-S transactions. Free tax filing for 2012 Fractional shares, Fractional shares. Free tax filing for 2012 Gain, qualified small business stock, How to report gain. Free tax filing for 2012 How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. Free tax filing for 2012 Marked-to-market election, Mark-to-market election made. Free tax filing for 2012 Market discount bonds, Market discount bonds. Free tax filing for 2012 , Market discount bonds. Free tax filing for 2012 Musical compositions, Capital asset treatment for self-created musical works. Free tax filing for 2012 Nominees, Nominees. Free tax filing for 2012 Nonbusiness bad debt, Nonbusiness bad debt. Free tax filing for 2012 Nondividend distributions, Nondividend distributions. Free tax filing for 2012 Option, How to report. Free tax filing for 2012 Property bought at various times, Sale of property bought at various times. Free tax filing for 2012 Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. Free tax filing for 2012 Sale expenses, Sale expenses. Free tax filing for 2012 Short-term gains and losses, Short-term gains and losses. Free tax filing for 2012 Software, Stocks and Bonds Worthless securities, How to report loss. Free tax filing for 2012 Form SS-4, Identifying number. Free tax filing for 2012 Form W-8BEN, Nonresident aliens. Free tax filing for 2012 Form W-9, Certification. Free tax filing for 2012 Fractional shares, Fractional shares. Free tax filing for 2012 , Automatic investment service. Free tax filing for 2012 Free tax services, Free help with your tax return. Free tax filing for 2012 Frozen deposits, Interest income on frozen deposits. Free tax filing for 2012 , Frozen deposits. Free tax filing for 2012 Futures contracts Regulated, Regulated futures contract. Free tax filing for 2012 Securities, Securities futures contract. Free tax filing for 2012 , Securities futures contract to sell. Free tax filing for 2012 , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. Free tax filing for 2012 Wash sales, Options and futures contracts. Free tax filing for 2012 G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. Free tax filing for 2012 (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. Free tax filing for 2012 , Property Received as a Gift, Property received as a gift. Free tax filing for 2012 Gifts of shares, Shares received as gift. Free tax filing for 2012 Government obligations, Government obligations. Free tax filing for 2012 H Hedging transactions, Hedging exception. Free tax filing for 2012 , Hedging Transactions, Hedging transaction. Free tax filing for 2012 Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. Free tax filing for 2012 Shares acquired by reinvestment, Reinvested distributions. Free tax filing for 2012 Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. Free tax filing for 2012 S. Free tax filing for 2012 , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. Free tax filing for 2012 Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). Free tax filing for 2012 Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. Free tax filing for 2012 Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. Free tax filing for 2012 Transfer by inheritance, Transfer by inheritance. Free tax filing for 2012 Insolvency of contractors, Insolvency of contractor. Free tax filing for 2012 Installment sales, Installment sales. Free tax filing for 2012 Insurance Borrowing on, Borrowing on insurance. Free tax filing for 2012 Dividends, interest on, Interest on insurance dividends. Free tax filing for 2012 , Dividends on insurance policies. Free tax filing for 2012 Interest option on, Interest option on insurance. Free tax filing for 2012 Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. Free tax filing for 2012 Single-premium life, Single-premium life insurance, endowment, and annuity contracts. Free tax filing for 2012 Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. Free tax filing for 2012 , Dividends on veterans' insurance. Free tax filing for 2012 Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. Free tax filing for 2012 , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. Free tax filing for 2012 Paid in advance, Interest paid in advance. Free tax filing for 2012 Straddles, Interest expense and carrying charges on straddles. Free tax filing for 2012 Interest income, Interest Income Annuity contracts, Interest on annuity contract. Free tax filing for 2012 Bonds traded flat, Bonds traded flat. Free tax filing for 2012 Certificates of deposits, Certificates of deposit and other deferred interest accounts. Free tax filing for 2012 Condemnation awards, Interest on condemnation award. Free tax filing for 2012 Deferred interest accounts, Certificates of deposit and other deferred interest accounts. Free tax filing for 2012 Dividends on deposit or share accounts, Dividends that are actually interest. Free tax filing for 2012 Frozen deposits, Interest income on frozen deposits. Free tax filing for 2012 , Frozen deposits. Free tax filing for 2012 Gift for opening account, Gift for opening account. Free tax filing for 2012 Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). Free tax filing for 2012 Installment sale payments, Installment sale payments. Free tax filing for 2012 Insurance dividends, Interest on insurance dividends. Free tax filing for 2012 Money market funds, Money market funds. Free tax filing for 2012 Nominee distributions, Nominees. Free tax filing for 2012 Prepaid insurance premiums, Prepaid insurance premiums. Free tax filing for 2012 Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. Free tax filing for 2012 Seller-financed mortgage, Form 1040A. Free tax filing for 2012 , Interest on seller-financed mortgage. Free tax filing for 2012 Tax refunds, Interest on tax refunds. Free tax filing for 2012 Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. Free tax filing for 2012 Taxable, Taxable Interest — General, Bonds traded flat. Free tax filing for 2012 , Taxation of interest. Free tax filing for 2012 , Taxable Interest U. Free tax filing for 2012 S. Free tax filing for 2012 savings bonds, person responsible for tax (Table 1-2), Table 1-2. Free tax filing for 2012 Who Pays the Tax on U. Free tax filing for 2012 S. Free tax filing for 2012 Savings Bond Interest Underreported, Underreported interest and dividends. Free tax filing for 2012 Unstated, Unstated interest. Free tax filing for 2012 Usurious interest, Usurious interest. Free tax filing for 2012 VA insurance dividends, Interest on VA dividends. Free tax filing for 2012 Investment clubs, Investment Clubs, Filing requirement. Free tax filing for 2012 Investment counsel and advice, Investment counsel and advice. Free tax filing for 2012 Investment expenses, Investment Expenses Allocated, Allocated investment expenses. Free tax filing for 2012 At-risk rules, At-risk rules. Free tax filing for 2012 Deductible, Expenses of Producing Income Interest, Investment interest deducted. Free tax filing for 2012 Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. Free tax filing for 2012 Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. Free tax filing for 2012 , Investment income of child reported on parent's return. Free tax filing for 2012 General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. Free tax filing for 2012 Where To Report Common Types of Investment Income Investment property, Investment property. Free tax filing for 2012 Basis, Basis of Investment Property Definition, Investment property. Free tax filing for 2012 Gain or loss treatment, Investment property. Free tax filing for 2012 Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. Free tax filing for 2012 Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. Free tax filing for 2012 Joint and separate returns, Joint return. Free tax filing for 2012 , Joint and separate returns. Free tax filing for 2012 L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. Free tax filing for 2012 Reporting requirements, How to report. Free tax filing for 2012 Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. Free tax filing for 2012 Listed options, Listed option. Free tax filing for 2012 Load charges, Commissions and load charges. Free tax filing for 2012 Loans Below-market, Below-Market Loans, Effective dates. Free tax filing for 2012 Gift and demand, Gift and demand loans. Free tax filing for 2012 Guarantees, Loan guarantees. Free tax filing for 2012 Term, Term loans. Free tax filing for 2012 Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Free tax filing for 2012 Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Free tax filing for 2012 Losses on sales or trades, Property received from a related party. Free tax filing for 2012 (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. Free tax filing for 2012 , Loss carryback election. Free tax filing for 2012 Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. Free tax filing for 2012 Passive activities, Passive activity losses. Free tax filing for 2012 , Passive activity losses. Free tax filing for 2012 , Passive activity losses and credits. Free tax filing for 2012 , Losses from passive activities. Free tax filing for 2012 Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. Free tax filing for 2012 Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. Free tax filing for 2012 Market discount bonds, Market discount. Free tax filing for 2012 , Market Discount Bonds, Partial principal payments. Free tax filing for 2012 , Limit on interest deduction for market discount bonds. Free tax filing for 2012 , Market discount on bonds. Free tax filing for 2012 , Market discount bonds. Free tax filing for 2012 , Market discount bonds. Free tax filing for 2012 Accrued market discount, Accrued market discount. Free tax filing for 2012 Maximum rate of capital gains (Table 4-4), Table 4-4. Free tax filing for 2012 What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. Free tax filing for 2012 Meetings, expenses of attending, Stockholders' meetings. Free tax filing for 2012 Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. Free tax filing for 2012 , Mixed straddles. Free tax filing for 2012 Money market funds, Money Market Funds Interest income, Money market funds. Free tax filing for 2012 Mortgages Revenue bonds, Mortgage revenue bonds. Free tax filing for 2012 Secondary liability on home, Secondary liability on home mortgage. Free tax filing for 2012 Seller-financed, Interest on seller-financed mortgage. Free tax filing for 2012 Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. Free tax filing for 2012 , Tax-exempt state and local government bonds. Free tax filing for 2012 (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). Free tax filing for 2012 , Choosing to include net capital gain. Free tax filing for 2012 , Including mutual fund or REMIC expenses in income. Free tax filing for 2012 , Shares in a mutual fund or REIT. Free tax filing for 2012 , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. Free tax filing for 2012 Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. Free tax filing for 2012 publicly offered, Publicly-offered mutual funds. Free tax filing for 2012 N Net Investment Income Tax, What's New, Net investment income tax (NIIT). Free tax filing for 2012 New York Liberty bonds, New York Liberty bonds. Free tax filing for 2012 NIIT, What's New, Net investment income tax (NIIT). Free tax filing for 2012 Nominee distributions Dividends, Nominees. Free tax filing for 2012 , Nominees. Free tax filing for 2012 Interest income, Nominees. Free tax filing for 2012 , Nominee distributions. Free tax filing for 2012 Original issue discount, Nominee. Free tax filing for 2012 Nonbusiness bad debts, Nonbusiness bad debt. Free tax filing for 2012 , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. Free tax filing for 2012 Nonqualified preferred stock, Nonqualified preferred stock. Free tax filing for 2012 Nonresident aliens Backup withholding, Nonresident aliens. Free tax filing for 2012 Nontaxable return of capital, Basis adjustment. Free tax filing for 2012 Nontaxable stock rights, Nontaxable stock rights. Free tax filing for 2012 Nontaxable trades, Nontaxable Trades, Nontaxable trades. Free tax filing for 2012 Notes Individuals, bought at discount, Notes of individuals. Free tax filing for 2012 U. Free tax filing for 2012 S. Free tax filing for 2012 Treasury (see U. Free tax filing for 2012 S. Free tax filing for 2012 Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. Free tax filing for 2012 Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. Free tax filing for 2012 , Cash settlement option. Free tax filing for 2012 Dealer equity, Dealer equity option. Free tax filing for 2012 Deep-in-the-money, Qualified covered call options and optioned stock. Free tax filing for 2012 Employee stock, Reminders Equity, Equity option. Free tax filing for 2012 Gain or loss, Options, Qualified covered call options and optioned stock. Free tax filing for 2012 Holding period, Option exercised. Free tax filing for 2012 Listed, Listed option. Free tax filing for 2012 Nonequity, Nonequity option. Free tax filing for 2012 Qualified covered call, Qualified covered call options and optioned stock. Free tax filing for 2012 Reporting requirements, How to report. Free tax filing for 2012 Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. Free tax filing for 2012 Wash sales, Options and futures contracts. Free tax filing for 2012 Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. Free tax filing for 2012 Original issue discount (OID), Original issue discount. Free tax filing for 2012 , Original Issue Discount (OID), Stripped tax-exempt obligations. Free tax filing for 2012 , Original issue discount (OID) on debt instruments. Free tax filing for 2012 Adjustment to, Original issue discount (OID) adjustment. Free tax filing for 2012 Reporting requirements, Exceptions to reporting OID. Free tax filing for 2012 , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. Free tax filing for 2012 Passive activities Gains and losses, Passive activity losses. Free tax filing for 2012 , Passive activity losses. Free tax filing for 2012 , Passive activity losses and credits. Free tax filing for 2012 , Losses from passive activities. Free tax filing for 2012 , Passive activity gains and losses. Free tax filing for 2012 Patronage dividends, Patronage dividends. Free tax filing for 2012 Penalties Accuracy-related, Accuracy-related penalty. Free tax filing for 2012 , Accuracy-related penalties. Free tax filing for 2012 Backup withholding, Penalties. Free tax filing for 2012 Civil fraud, Civil fraud penalty. Free tax filing for 2012 Early withdrawal, Interest subject to penalty for early withdrawal. Free tax filing for 2012 , Penalty on early withdrawal of savings. Free tax filing for 2012 Failure to pay tax, Failure to pay tax. Free tax filing for 2012 Failure to supply SSN, Penalty for failure to supply SSN. Free tax filing for 2012 Substantial understatement, Substantial understatement of tax. Free tax filing for 2012 Valuation misstatement, Substantial valuation misstatement. Free tax filing for 2012 Political parties Debts owed by, Debts owed by political parties. Free tax filing for 2012 Preferred stock Nonqualified, Nonqualified preferred stock. Free tax filing for 2012 Redeemable at a premium, Preferred stock redeemable at a premium. Free tax filing for 2012 Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. Free tax filing for 2012 , Premiums on bonds. Free tax filing for 2012 Private activity bonds, Private activity bonds. Free tax filing for 2012 Public utility stock reinvestment, Public utilities. Free tax filing for 2012 Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. Free tax filing for 2012 Puts and Calls Q Qualified dividends, Qualified dividends. Free tax filing for 2012 Qualified small business stock, Qualified small business stock. Free tax filing for 2012 , Qualified small business stock. Free tax filing for 2012 , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. Free tax filing for 2012 , Shares in a mutual fund or REIT. Free tax filing for 2012 , Loss on mutual fund or REIT stock held 6 months or less. Free tax filing for 2012 Real estate mortgage investment conduits (REMICs), REMICs, Expenses. Free tax filing for 2012 , Including mutual fund or REMIC expenses in income. Free tax filing for 2012 Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. Free tax filing for 2012 Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. Free tax filing for 2012 Redemption or retirement of bonds, Redemption or retirement of bonds. Free tax filing for 2012 Regulated futures contract, Regulated futures contract. Free tax filing for 2012 Reinvestment rights, Commissions and load charges. Free tax filing for 2012 REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. Free tax filing for 2012 , Related Party Transactions, Property received from a related party. Free tax filing for 2012 Related persons, Related persons. Free tax filing for 2012 REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. Free tax filing for 2012 Reporting requirements Bad debts, How to report bad debts. Free tax filing for 2012 Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. Free tax filing for 2012 , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. Free tax filing for 2012 Interest on U. Free tax filing for 2012 S. Free tax filing for 2012 savings bonds, Reporting options for cash method taxpayers. Free tax filing for 2012 , Choice to report interest each year. Free tax filing for 2012 Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. Free tax filing for 2012 Options, How to report. Free tax filing for 2012 Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. Free tax filing for 2012 Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. Free tax filing for 2012 Straddles, Section 1256 contracts and straddles. Free tax filing for 2012 Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. Free tax filing for 2012 Trades, How To Report Repossession of real property, Real property repossessed. Free tax filing for 2012 Restricted property, Restricted property. Free tax filing for 2012 Restricted stock, Dividends received on restricted stock. Free tax filing for 2012 Retirement of debt instrument, Retirement of debt instrument. Free tax filing for 2012 Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. Free tax filing for 2012 Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. Free tax filing for 2012 Safe deposit box, Safe deposit box rent. Free tax filing for 2012 Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. Free tax filing for 2012 S. Free tax filing for 2012 savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. Free tax filing for 2012 Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. Free tax filing for 2012 Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. Free tax filing for 2012 Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. Free tax filing for 2012 , Section 1256 contract options. Free tax filing for 2012 , Section 1256 contracts and straddles. Free tax filing for 2012 Net gain on, Net section 1256 contracts gain. Free tax filing for 2012 Net loss on, Net section 1256 contracts loss. Free tax filing for 2012 Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. Free tax filing for 2012 Lost, stolen, etc. Free tax filing for 2012 , cost of replacing, Cost of replacing missing securities. Free tax filing for 2012 Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. Free tax filing for 2012 Securities futures contracts, Dealer securities futures contract. Free tax filing for 2012 , Securities futures contract. Free tax filing for 2012 , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. Free tax filing for 2012 Seller-financed mortgages, Interest on seller-financed mortgage. Free tax filing for 2012 Short sales, Short Sales, Extraordinary dividends. Free tax filing for 2012 Adjusted basis, Short sales. Free tax filing for 2012 Expenses of, Short-sale expenses. Free tax filing for 2012 Extraordinary dividends, Extraordinary dividends. Free tax filing for 2012 Puts, Put option as short sale. Free tax filing for 2012 Small business investment company stock, Short sale. Free tax filing for 2012 Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Free tax filing for 2012 Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. Free tax filing for 2012 , Acquisition discount on short-term obligations. Free tax filing for 2012 , Short-term government obligations. Free tax filing for 2012 Interest deduction, limit on, Limit on interest deduction for short-term obligations. Free tax filing for 2012 Sixty/forty (60/40) rule, 60/40 rule. Free tax filing for 2012 Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. Free tax filing for 2012 Reporting requirements, How to report. Free tax filing for 2012 Small business stock, Qualified small business stock. Free tax filing for 2012 , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. Free tax filing for 2012 , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. Free tax filing for 2012 Joint accounts, SSN for joint account. Free tax filing for 2012 Requirement to give, Social security number (SSN). Free tax filing for 2012 Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. Free tax filing for 2012 , SSBIC stock. Free tax filing for 2012 Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. Free tax filing for 2012 Registration requirement, Registration requirement. Free tax filing for 2012 Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. Free tax filing for 2012 , Basis adjustment. Free tax filing for 2012 , Basis. Free tax filing for 2012 , Stocks and Bonds, Basis of replacement stock. Free tax filing for 2012 Capital asset, Stocks, stock rights, and bonds. Free tax filing for 2012 Constructive ownership, Constructive ownership of stock. Free tax filing for 2012 Convertible, Convertible stocks and bonds. Free tax filing for 2012 Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. Free tax filing for 2012 , Automatic investment service. Free tax filing for 2012 Identification, Identifying stock or bonds sold. Free tax filing for 2012 Installment sales, Installment sales. Free tax filing for 2012 Nonqualified preferred stock, Nonqualified preferred stock. Free tax filing for 2012 Options for employees, Reminders Public utility, reinvestment, Public utilities. Free tax filing for 2012 Redemption of, Redemption of stock. Free tax filing for 2012 Replacement stock, Basis of replacement stock. Free tax filing for 2012 Restricted stock, Dividends received on restricted stock. Free tax filing for 2012 Rights, Distributions of Stock and Stock Rights, Stock rights. Free tax filing for 2012 , Nontaxable stock rights. Free tax filing for 2012 S corporations, S corporation stock. Free tax filing for 2012 Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. Free tax filing for 2012 , Qualified small business stock. Free tax filing for 2012 Specialized small business investment company, Specialized small business investment company stock or partnership interest. Free tax filing for 2012 Splits, Stock splits. Free tax filing for 2012 Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. Free tax filing for 2012 Trades, Stock for stock of the same corporation. Free tax filing for 2012 Trust instruments treated as, Certain trust instruments treated as stock. Free tax filing for 2012 Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. Free tax filing for 2012 Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. Free tax filing for 2012 Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. Free tax filing for 2012 , Mixed straddles. Free tax filing for 2012 , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. Free tax filing for 2012 Stripped bonds and coupons, Stripped bonds or coupons. Free tax filing for 2012 , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Free tax filing for 2012 Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. Free tax filing for 2012 What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. Free tax filing for 2012 Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. Free tax filing for 2012 Puts and Calls U. Free tax filing for 2012 S. Free tax filing for 2012 savings bonds, person responsible for tax (Table 1-2), Table 1-2. Free tax filing for 2012 Who Pays the Tax on U. Free tax filing for 2012 S. Free tax filing for 2012 Savings Bond Interest Tax credit bonds, Tax credit bonds. Free tax filing for 2012 Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. Free tax filing for 2012 Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest Penalties, Penalties Reporting requirements, Investor Reporting Rules to curb abuse, Rules To Curb Abusive Tax Shelters Tax-exempt bonds, Tax-exempt state and local government bonds. Free tax filing for 2012 Tax-exempt income Expenses of, Tax-exempt income. Free tax filing for 2012 Interest, Tax-Exempt Interest, Reporting tax-exempt interest. Free tax filing for 2012 Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. Free tax filing for 2012 , Discounted tax-exempt obligations. Free tax filing for 2012 Taxable income, expenses of, Expenses for both tax-exempt and taxable income. Free tax filing for 2012 Taxes State and local transfer, State and local transfer taxes. Free tax filing for 2012 State income, State income taxes. Free tax filing for 2012 Term loans, Term loans. Free tax filing for 2012 Trade or business, Passive activity. Free tax filing for 2012 Traders in securities, Special Rules for Traders in Securities Trades Insurance, Insurance Policies and Annuities Investment property, Sales and Trades of Investment Property Like-kind, Like-Kind Exchanges, Like-Kind Exchanges Nontaxable, Property Received in Nontaxable Trades, Nontaxable Trades, Nontaxable trades. Free tax filing for 2012 Reporting requirements, How To Report Stock, Stock for stock of the same corporation. Free tax filing for 2012 Taxable, Property Received in Taxable Trades U. Free tax filing for 2012 S. Free tax filing for 2012 Treasury notes or bonds, U. Free tax filing for 2012 S. Free tax filing for 2012 Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. Free tax filing for 2012 S. Free tax filing for 2012 Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). Free tax filing for 2012 , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. Free tax filing for 2012 Trustee's commission for revocable trust, Trustee's commissions for revocable trust. Free tax filing for 2012 U U. Free tax filing for 2012 S. Free tax filing for 2012 savings bonds, U. Free tax filing for 2012 S. Free tax filing for 2012 obligations. Free tax filing for 2012 , U. Free tax filing for 2012 S. Free tax filing for 2012 Savings Bonds Reporting interest on, U. Free tax filing for 2012 S. Free tax filing for 2012 obligations. Free tax filing for 2012 , U. Free tax filing for 2012 S. Free tax filing for 2012 Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. Free tax filing for 2012 Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. Free tax filing for 2012 Tax, responsible person (Table 1-2), Table 1-2. Free tax filing for 2012 Who Pays the Tax on U. Free tax filing for 2012 S. Free tax filing for 2012 Savings Bond Interest U. Free tax filing for 2012 S. Free tax filing for 2012 Treasury bills, notes, and bonds, U. Free tax filing for 2012 S. Free tax filing for 2012 obligations. Free tax filing for 2012 , U. Free tax filing for 2012 S. Free tax filing for 2012 Treasury Bills, Notes, and Bonds, U. Free tax filing for 2012 S. Free tax filing for 2012 Treasury Notes or Bonds, U. Free tax filing for 2012 S. Free tax filing for 2012 Treasury notes and bonds. Free tax filing for 2012 Undistributed capital gains, Undistributed capital gains. Free tax filing for 2012 Usurious interest, Usurious interest. Free tax filing for 2012 V Veterans' insurance Dividends on, Dividends on veterans' insurance. Free tax filing for 2012 W Warrants, Warrants. Free tax filing for 2012 Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. Free tax filing for 2012 Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. Free tax filing for 2012 Worksheets Capital loss carryover, Worksheet 4-1. Free tax filing for 2012 Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. Free tax filing for 2012 Prev  Up     Home   More Online Publications