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H&r Block 2012 Taxes

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H&r Block 2012 Taxes

H&r block 2012 taxes 5. H&r block 2012 taxes   Exemptions, Deductions, and Credits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Items Related to Excluded Income Exemptions Contributions to Foreign Charitable Organizations Moving ExpensesAllocation of Moving Expenses Forms To File Contributions to Individual Retirement Arrangements Taxes of Foreign Countries and U. H&r block 2012 taxes S. H&r block 2012 taxes PossessionsCredit for Foreign Income Taxes Deduction for Foreign Income Taxes Deduction for Other Foreign Taxes How To Report Deductions Topics - This chapter discusses: The rules concerning items related to excluded income, Exemptions, Contributions to foreign charitable organizations, Moving expenses, Contributions to individual retirement arrangements (IRAs), Taxes of foreign countries and U. H&r block 2012 taxes S. H&r block 2012 taxes possessions, and How to report deductions. H&r block 2012 taxes Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 514 Foreign Tax Credit for Individuals 521 Moving Expenses 523 Selling Your Home 590 Individual Retirement Arrangements (IRAs) 597 Information on the United States—Canada Income Tax Treaty Form (and Instructions) 1116 Foreign Tax Credit 2106 Employee Business Expenses 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 3903 Moving Expenses Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business SS-5 Application for a Social Security Card W-7 Application for IRS Individual Taxpayer Identification Number See chapter 7 for information about getting these publications and forms. H&r block 2012 taxes Items Related to Excluded Income U. H&r block 2012 taxes S. H&r block 2012 taxes citizens and resident aliens living outside the United States generally are allowed the same deductions as citizens and residents living in the United States. H&r block 2012 taxes If you choose to exclude foreign earned income or housing amounts, you cannot deduct, exclude, or claim a credit for any item that can be allocated to or charged against the excluded amounts. H&r block 2012 taxes This includes any expenses, losses, and other normally deductible items that are allocable to the excluded income. H&r block 2012 taxes You can deduct only those expenses connected with earning includible income. H&r block 2012 taxes These rules apply only to items definitely related to the excluded earned income and they do not apply to other items that are not definitely related to any particular type of gross income. H&r block 2012 taxes These rules do not apply to items such as: Personal exemptions, Qualified retirement contributions, Alimony payments, Charitable contributions, Medical expenses, Mortgage interest, or Real estate taxes on your personal residence. H&r block 2012 taxes For purposes of these rules, your housing deduction is not treated as allocable to your excluded income, but the deduction for self- employment tax is. H&r block 2012 taxes If you receive foreign earned income in a tax year after the year in which you earned it, you may have to file an amended return for the earlier year to properly adjust the amounts of deductions, credits, or exclusions allocable to your foreign earned income and housing exclusions. H&r block 2012 taxes Example. H&r block 2012 taxes In 2012, you had $90,400 of foreign earned income and $9,500 of deductions allocable to your foreign earned income. H&r block 2012 taxes You did not have a housing exclusion. H&r block 2012 taxes Because you excluded all of your foreign earned income, you would not have been able to claim any of the deductions on your 2012 return. H&r block 2012 taxes In 2013, you received a $12,000 bonus for work you did abroad in 2012. H&r block 2012 taxes You can exclude $4,700 of the bonus because the limit on the foreign earned income exclusion for 2012 was $95,100 and you have already excluded $90,400. H&r block 2012 taxes Since you must include $7,300 of the bonus ($12,000 − $4,700) for work you did in 2012 in income, you can file an amended return for 2012 to claim $677 of the deductions. H&r block 2012 taxes This is the deductions allocable to the foreign earned income ($9,500) multiplied by the includible portion of the foreign earned income ($7,300) and divided by the total foreign earned income for 2012 ($102,400). H&r block 2012 taxes Exemptions You can claim an exemption for your nonresident alien spouse on your separate return, provided your spouse has no gross income for U. H&r block 2012 taxes S. H&r block 2012 taxes tax purposes and is not the dependent of another U. H&r block 2012 taxes S. H&r block 2012 taxes taxpayer. H&r block 2012 taxes You also can claim exemptions for individuals who qualify as your dependents. H&r block 2012 taxes To be your dependent, the individual must be a U. H&r block 2012 taxes S. H&r block 2012 taxes citizen, U. H&r block 2012 taxes S. H&r block 2012 taxes national, U. H&r block 2012 taxes S. H&r block 2012 taxes resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins. H&r block 2012 taxes Children. H&r block 2012 taxes   Children usually are citizens or residents of the same country as their parents. H&r block 2012 taxes If you were a U. H&r block 2012 taxes S. H&r block 2012 taxes citizen when your child was born, your child generally is a U. H&r block 2012 taxes S. H&r block 2012 taxes citizen. H&r block 2012 taxes This is true even if the child's other parent is a nonresident alien, the child was born in a foreign country, and the child lives abroad with the other parent. H&r block 2012 taxes   If you have a legally adopted child who is not a U. H&r block 2012 taxes S. H&r block 2012 taxes citizen, U. H&r block 2012 taxes S. H&r block 2012 taxes resident, or U. H&r block 2012 taxes S. H&r block 2012 taxes national, the child meets the citizen requirement if you are a U. H&r block 2012 taxes S. H&r block 2012 taxes citizen or U. H&r block 2012 taxes S. H&r block 2012 taxes national and the child lived with you as a member of your household all year. H&r block 2012 taxes Social security number. H&r block 2012 taxes   You must include on your return the social security number (SSN) of each dependent for whom you claim an exemption. H&r block 2012 taxes To get a social security number for a dependent, apply at a Social Security office or U. H&r block 2012 taxes S. H&r block 2012 taxes consulate. H&r block 2012 taxes You must provide original or certified copies of documents to verify the dependent's age, identity, and citizenship, and complete Form SS-5. H&r block 2012 taxes   If you do not have an SSN for a child who was born in 2013 and died in 2013, attach a copy of the child's birth certificate to your tax return. H&r block 2012 taxes Print “Died” in column (2) of line 6c of your Form 1040 or Form 1040A. H&r block 2012 taxes   If your dependent is a nonresident alien who is not eligible to get a social security number, you must list the dependent's individual taxpayer identification number (ITIN) instead of an SSN. H&r block 2012 taxes To apply for an ITIN, file Form W-7 with the IRS. H&r block 2012 taxes It usually takes 6 to 10 weeks to get an ITIN. H&r block 2012 taxes Enter your dependent's ITIN wherever an SSN is requested on your tax return. H&r block 2012 taxes More information. H&r block 2012 taxes   For more information about exemptions, see Publication 501. H&r block 2012 taxes Contributions to Foreign Charitable Organizations If you make contributions directly to a foreign church or other foreign charitable organization, you generally cannot deduct them. H&r block 2012 taxes Exceptions are explained under Canadian, Mexican, and Israeli charities, later. H&r block 2012 taxes You can deduct contributions to a U. H&r block 2012 taxes S. H&r block 2012 taxes organization that transfers funds to a charitable foreign organization if the U. H&r block 2012 taxes S. H&r block 2012 taxes organization controls the use of the funds by the foreign organization or if the foreign organization is just an administrative arm of the U. H&r block 2012 taxes S. H&r block 2012 taxes organization. H&r block 2012 taxes Canadian, Mexican, and Israeli charities. H&r block 2012 taxes   Under the income tax treaties with Canada, Mexico and Israel, you may be able to deduct contributions to certain Canadian, Mexican, and Israeli charitable organizations. H&r block 2012 taxes Generally, you must have income from sources in Canada, Mexico, or Israel, and the organization must meet certain requirements. H&r block 2012 taxes See Publication 597, Information on the United States-Canada Income Tax Treaty, and Publication 526, Charitable Contributions, for more information. H&r block 2012 taxes Moving Expenses If you moved to a new home in 2013 because of your job or business, you may be able to deduct the expenses of your move. H&r block 2012 taxes Generally, to be deductible, the moving expenses must have been paid or incurred in connection with starting work at a new job location. H&r block 2012 taxes See Publication 521 for a complete discussion of the deduction for moving expenses and information about moves within the United States. H&r block 2012 taxes Foreign moves. H&r block 2012 taxes   A foreign move is a move in connection with the start of work at a new job location outside the United States and its possessions. H&r block 2012 taxes A foreign move does not include a move back to the United States or its possessions. H&r block 2012 taxes Allocation of Moving Expenses When your new place of work is in a foreign country, your moving expenses are directly connected with the income earned in that foreign country. H&r block 2012 taxes If you exclude all or part of the income that you earn at the new location under the foreign earned income exclusion or the foreign housing exclusion, you cannot deduct the part of your moving expense that is allocable to the excluded income. H&r block 2012 taxes Also, you cannot deduct the part of the moving expense related to the excluded income for a move from a foreign country to the United States if you receive a reimbursement that you are able to treat as compensation for services performed in the foreign country. H&r block 2012 taxes Year to which expense is connected. H&r block 2012 taxes   The moving expense is connected with earning the income (including reimbursements, as discussed in chapter 4 under Reimbursement of moving expenses ) either entirely in the year of the move or in 2 years. H&r block 2012 taxes It is connected with earning the income entirely in the year of the move if you qualify for the foreign earned income exclusion under the bona fide residence test or physical presence test for at least 120 days during that tax year. H&r block 2012 taxes   If you do not qualify under either the bona fide residence test or the physical presence test for at least 120 days during the year of the move, the expense is connected with earning the income in 2 years. H&r block 2012 taxes The moving expense is connected with the year of the move and the following year if the move is from the United States to a foreign country. H&r block 2012 taxes The moving expense is connected with the year of the move and the preceding year if the move is from a foreign country to the United States. H&r block 2012 taxes Amount allocable to excluded income. H&r block 2012 taxes   To figure the amount of your moving expense that is allocable to your excluded foreign earned income (and not deductible), you must multiply your total moving expense deduction by a fraction. H&r block 2012 taxes The numerator (top number) of the fraction is the total of your excluded foreign earned income and housing amounts for both years and the denominator (bottom number) of the fraction is your total foreign earned income for both years. H&r block 2012 taxes Example. H&r block 2012 taxes On November 1, 2012, you transfer to Monaco. H&r block 2012 taxes Your tax home is in Monaco, and you are a bona fide resident of Monaco for the entire tax year 2013. H&r block 2012 taxes In 2012, you paid $6,000 for allowable moving expenses for your move from the United States to Monaco. H&r block 2012 taxes You were fully reimbursed (under a nonaccountable plan) for these expenses in the same year. H&r block 2012 taxes The reimbursement is included in your income. H&r block 2012 taxes Your only other income consists of $16,000 wages earned in 2012 after the date of your move, and $100,100 wages earned in Monaco for 2013. H&r block 2012 taxes Because you did not meet the bona fide residence test for at least 120 days during 2012, the year of the move, the moving expenses are for services you performed in both 2012 and the following year, 2013. H&r block 2012 taxes Your total foreign earned income for both years is $122,100, consisting of $16,000 wages for 2012, $100,100 wages for 2013, and $6,000 moving expense reimbursement for both years. H&r block 2012 taxes You have no housing exclusion. H&r block 2012 taxes The total amount you can exclude is $113,190, consisting of the $97,600 full-year exclusion for 2013 and a $15,590 part-year exclusion for 2012 ($95,100 times the fraction of 60 qualifying bona fide residence days over 366 total days in the year). H&r block 2012 taxes To find the part of your moving expenses that is not deductible, multiply your $6,000 total expenses by the fraction $113,190 over $122,100. H&r block 2012 taxes The result, $5,562, is your nondeductible amount. H&r block 2012 taxes    You must report the full amount of the moving expense reimbursement in the year in which you received the reimbursement. H&r block 2012 taxes In the preceding example, this year was 2012. H&r block 2012 taxes You attribute the reimbursement to both 2012 and 2013 only to figure the amount of foreign earned income eligible for exclusion for each year. H&r block 2012 taxes Move between foreign countries. H&r block 2012 taxes   If you move between foreign countries, your moving expense is allocable to income earned in the year of the move if you qualified under either the bona fide residence test or the physical presence test for a period that includes at least 120 days in the year of the move. H&r block 2012 taxes New place of work in U. H&r block 2012 taxes S. H&r block 2012 taxes   If your new place of work is in the United States, the deductible moving expenses are directly connected with the income earned in the United States. H&r block 2012 taxes If you treat a reimbursement from your employer as foreign earned income (see the discussion in chapter 4), you must allocate deductible moving expenses to foreign earned income. H&r block 2012 taxes Storage expenses. H&r block 2012 taxes   These expenses are attributable to work you do during the year in which you incur the storage expenses. H&r block 2012 taxes You cannot deduct the amount allocable to excluded income. H&r block 2012 taxes Moving Expense Attributable to Foreign Earnings in 2 Years If your moving expense deduction is attributable to your foreign earnings in 2 years (the year of the move and the following year), you should request an extension of time to file your return for the year of the move until after the end of the second year. H&r block 2012 taxes By then, you should have all the information needed to properly figure the moving expense deduction. H&r block 2012 taxes See Extensions under When To File and Pay in chapter 1. H&r block 2012 taxes If you do not request an extension, you should figure the part of the moving expense that you cannot deduct because it is allocable to the foreign earned income you are excluding. H&r block 2012 taxes You do this by multiplying the moving expense by a fraction, the numerator (top number) of which is your excluded foreign earned income for the year of the move, and the denominator (bottom number) of which is your total foreign earned income for the year of the move. H&r block 2012 taxes Once you know your foreign earnings and exclusion for the following year, you must either: Adjust the moving expense deduction by filing an amended return for the year of the move, or Recapture any additional unallowable amount as income on your return for the following year. H&r block 2012 taxes If, after you make the final computation, you have an additional amount of allowable moving expense deduction, you can claim this only on an amended return for the year of the move. H&r block 2012 taxes You cannot claim it on the return for the second year. H&r block 2012 taxes Forms To File Report your moving expenses on Form 3903. H&r block 2012 taxes Report your moving expense deduction on line 26 of Form 1040. H&r block 2012 taxes If you must reduce your moving expenses by the amount allocable to excluded income (as explained later under How To Report Deductions ), attach a statement to your return showing how you figured this amount. H&r block 2012 taxes For more information about figuring moving expenses, see Publication 521. H&r block 2012 taxes Contributions to Individual Retirement Arrangements Contributions to your individual retirement arrangements (IRAs) that are traditional IRAs or Roth IRAs are generally limited to the lesser of $5,500 ($6,500 if 50 or older) or your compensation that is includible in your gross income for the tax year. H&r block 2012 taxes In determining compensation for this purpose, do not take into account amounts you exclude under either the foreign earned income exclusion or the foreign housing exclusion. H&r block 2012 taxes Do not reduce your compensation by the foreign housing deduction. H&r block 2012 taxes If you are covered by an employer retirement plan at work, your deduction for your contributions to your traditional IRAs is generally limited based on your modified adjusted gross income. H&r block 2012 taxes This is your adjusted gross income figured without taking into account the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. H&r block 2012 taxes Other modifications are also required. H&r block 2012 taxes For more information on IRAs, see Publication 590. H&r block 2012 taxes Taxes of Foreign Countries and U. H&r block 2012 taxes S. H&r block 2012 taxes Possessions You can take either a credit or a deduction for income taxes paid to a foreign country or a U. H&r block 2012 taxes S. H&r block 2012 taxes possession. H&r block 2012 taxes Taken as a deduction, foreign income taxes reduce your taxable income. H&r block 2012 taxes Taken as a credit, foreign income taxes reduce your tax liability. H&r block 2012 taxes You must treat all foreign income taxes the same way. H&r block 2012 taxes If you take a credit for any foreign income taxes, you cannot deduct any foreign income taxes. H&r block 2012 taxes However, you may be able to deduct other foreign taxes. H&r block 2012 taxes See Deduction for Other Foreign Taxes, later. H&r block 2012 taxes There is no rule to determine whether it is to your advantage to take a deduction or a credit for foreign income taxes. H&r block 2012 taxes In most cases, it is to your advantage to take foreign income taxes as a tax credit, which you subtract directly from your U. H&r block 2012 taxes S. H&r block 2012 taxes tax liability, rather than as a deduction in figuring taxable income. H&r block 2012 taxes However, if foreign income taxes were imposed at a high rate and the proportion of foreign income to U. H&r block 2012 taxes S. H&r block 2012 taxes income is small, a lower final tax may result from deducting the foreign income taxes. H&r block 2012 taxes In any event, you should figure your tax liability both ways and then use the one that is better for you. H&r block 2012 taxes You can make or change your choice within 10 years from the due date for filing the tax return on which you are entitled to take either the deduction or the credit. H&r block 2012 taxes Foreign income taxes. H&r block 2012 taxes   These are generally income taxes you pay to any foreign country or possession of the United States. H&r block 2012 taxes Foreign income taxes on U. H&r block 2012 taxes S. H&r block 2012 taxes return. H&r block 2012 taxes   Foreign income taxes can only be taken as a credit on Form 1040, line 47, or as an itemized deduction on Schedule A. H&r block 2012 taxes These amounts cannot be included as withheld income taxes on Form 1040, line 62. H&r block 2012 taxes Foreign taxes paid on excluded income. H&r block 2012 taxes   You cannot take a credit or deduction for foreign income taxes paid on earnings you exclude from tax under any of the following. H&r block 2012 taxes Foreign earned income exclusion. H&r block 2012 taxes Foreign housing exclusion. H&r block 2012 taxes Possession exclusion. H&r block 2012 taxes If your wages are completely excluded, you cannot deduct or take a credit for any of the foreign taxes paid on your wages. H&r block 2012 taxes   If only part of your wages is excluded, you cannot deduct or take a credit for the foreign income taxes allocable to the excluded part. H&r block 2012 taxes You find the taxes allocable to your excluded wages by applying a fraction to the foreign taxes paid on foreign earned income received during the tax year. H&r block 2012 taxes The numerator (top number) of the fraction is your excluded foreign earned income received during the tax year minus deductible expenses allocable to that income (not including the foreign housing deduction). H&r block 2012 taxes The denominator (bottom number) of the fraction is your total foreign earned income received during the tax year minus all deductible expenses allocable to that income (including the foreign housing deduction). H&r block 2012 taxes   If foreign law taxes both earned income and some other type of income and the taxes on the other type cannot be separated, the denominator of the fraction is the total amount of income subject to foreign tax minus deductible expenses allocable to that income. H&r block 2012 taxes    If you take a foreign tax credit for tax on income you could have excluded under your choice to exclude foreign earned income or your choice to exclude foreign housing costs, one or both of the choices may be considered revoked. H&r block 2012 taxes Credit for Foreign Income Taxes If you take the foreign tax credit, you may have to file Form 1116 with Form 1040. H&r block 2012 taxes Form 1116 is used to figure the amount of foreign tax paid or accrued that can be claimed as a foreign tax credit. H&r block 2012 taxes Do not include the amount of foreign tax paid or accrued as withheld federal income taxes on Form 1040, line 62. H&r block 2012 taxes The foreign income tax for which you can claim a credit is the amount of legal and actual tax liability you pay or accrue during the year. H&r block 2012 taxes The amount for which you can claim a credit is not necessarily the amount withheld by the foreign country. H&r block 2012 taxes You cannot take a foreign tax credit for income tax you paid to a foreign country that would be refunded by the foreign country if you made a claim for refund. H&r block 2012 taxes Subsidies. H&r block 2012 taxes   If a foreign country returns your foreign tax payments to you in the form of a subsidy, you cannot claim a foreign tax credit based on these payments. H&r block 2012 taxes This rule applies to a subsidy provided by any means that is determined, directly or indirectly, by reference to the amount of tax, or to the base used to figure the tax. H&r block 2012 taxes   Some ways of providing a subsidy are refunds, credits, deductions, payments, or discharges of obligations. H&r block 2012 taxes A credit is also not allowed if the subsidy is given to a person related to you, or persons who participated in a transaction or a related transaction with you. H&r block 2012 taxes Limit The foreign tax credit is limited to the part of your total U. H&r block 2012 taxes S. H&r block 2012 taxes tax that is in proportion to your taxable income from sources outside the United States compared to your total taxable income. H&r block 2012 taxes The allowable foreign tax credit cannot be more than your actual foreign tax liability. H&r block 2012 taxes Exemption from limit. H&r block 2012 taxes   You will not be subject to this limit and will not have to file Form 1116 if you meet all three of the following requirements. H&r block 2012 taxes Your only foreign source income for the year is passive income (dividends, interest, royalties, etc. H&r block 2012 taxes ) that is reported to you on a payee statement (such as a Form 1099-DIV or 1099-INT). H&r block 2012 taxes Your foreign taxes for the year that qualify for the credit are not more than $300 ($600 if you are filing a joint return) and are reported on a payee statement. H&r block 2012 taxes You elect this procedure. H&r block 2012 taxes If you make this election, you cannot carry back or carry over any unused foreign tax to or from this year. H&r block 2012 taxes Separate limit. H&r block 2012 taxes   You must figure the limit on a separate basis with regard to “passive category income” and “general category income” (see the instructions for Form 1116). H&r block 2012 taxes Figuring the limit. H&r block 2012 taxes   In figuring taxable income in each category, you take into account only the amount that you must include in income on your federal tax return. H&r block 2012 taxes Do not take any excluded amount into account. H&r block 2012 taxes   To determine your taxable income in each category, deduct expenses and losses that are definitely related to that income. H&r block 2012 taxes   Other expenses (such as itemized deductions or the standard deduction) not definitely related to specific items of income must be apportioned to the foreign income in each category by multiplying them by a fraction. H&r block 2012 taxes The numerator (top number) of the fraction is your gross foreign income in the separate limit category. H&r block 2012 taxes The denominator (bottom number) of the fraction is your gross income from all sources. H&r block 2012 taxes For this purpose, gross income includes income that is excluded under the foreign earned income provisions but does not include any other exempt income. H&r block 2012 taxes You must use special rules for deducting interest expenses. H&r block 2012 taxes For more information on allocating and apportioning your deductions, see Publication 514. H&r block 2012 taxes Exemptions. H&r block 2012 taxes   Do not take the deduction for exemptions for yourself, your spouse, or your dependents in figuring taxable income for purposes of the limit. H&r block 2012 taxes Recapture of foreign losses. H&r block 2012 taxes   If you have an overall foreign loss and the loss reduces your U. H&r block 2012 taxes S. H&r block 2012 taxes source income (resulting in a reduction of your U. H&r block 2012 taxes S. H&r block 2012 taxes tax liability), you must recapture the loss in later years when you have taxable income from foreign sources. H&r block 2012 taxes This is done by treating a part of your taxable income from foreign sources in later years as U. H&r block 2012 taxes S. H&r block 2012 taxes source income. H&r block 2012 taxes This reduces the numerator of the limiting fraction and the resulting foreign tax credit limit. H&r block 2012 taxes Recapture of domestic losses. H&r block 2012 taxes   If you have an overall domestic loss (resulting in no U. H&r block 2012 taxes S. H&r block 2012 taxes tax liability), you cannot claim a foreign tax credit for taxes paid during that year. H&r block 2012 taxes You must recapture the loss in later years when you have U. H&r block 2012 taxes S. H&r block 2012 taxes source taxable income. H&r block 2012 taxes This is done by treating a part of your taxable income from U. H&r block 2012 taxes S. H&r block 2012 taxes sources in later years as foreign source income. H&r block 2012 taxes This increases the numerator of the limiting fraction and the resulting foreign tax credit limit. H&r block 2012 taxes Foreign tax credit carryback and carryover. H&r block 2012 taxes   The amount of foreign income tax not allowed as a credit because of the limit can be carried back 1 year and carried forward 10 years. H&r block 2012 taxes   More information on figuring the foreign tax credit can be found in Publication 514. H&r block 2012 taxes Deduction for Foreign Income Taxes Instead of taking the foreign tax credit, you can deduct foreign income taxes as an itemized deduction on Schedule A (Form 1040). H&r block 2012 taxes You can deduct only foreign income taxes paid on income that is subject to U. H&r block 2012 taxes S. H&r block 2012 taxes tax. H&r block 2012 taxes You cannot deduct foreign taxes paid on earnings you exclude from tax under any of the following. H&r block 2012 taxes Foreign earned income exclusion. H&r block 2012 taxes Foreign housing exclusion. H&r block 2012 taxes Possession exclusion. H&r block 2012 taxes Example. H&r block 2012 taxes You are a U. H&r block 2012 taxes S. H&r block 2012 taxes citizen and qualify to exclude your foreign earned income. H&r block 2012 taxes Your excluded wages in Country X are $70,000 on which you paid income tax of $10,000. H&r block 2012 taxes You received dividends from Country X of $2,000 on which you paid income tax of $600. H&r block 2012 taxes You can deduct the $600 tax payment because the dividends relating to it are subject to U. H&r block 2012 taxes S. H&r block 2012 taxes tax. H&r block 2012 taxes Because you exclude your wages, you cannot deduct the income tax of $10,000. H&r block 2012 taxes If you exclude only a part of your wages, see the earlier discussion under Foreign taxes paid on excluded income. H&r block 2012 taxes Deduction for Other Foreign Taxes You can deduct real property taxes you pay that are imposed on you by a foreign country. H&r block 2012 taxes You take this deduction on Schedule A (Form 1040). H&r block 2012 taxes You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. H&r block 2012 taxes On the other hand, you generally can deduct personal property taxes when you pay them to U. H&r block 2012 taxes S. H&r block 2012 taxes possessions. H&r block 2012 taxes But if you claim the possession exclusion, see Publication 570. H&r block 2012 taxes The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. H&r block 2012 taxes You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes imposed by a foreign country. H&r block 2012 taxes How To Report Deductions If you exclude foreign earned income or housing amounts, how you show your deductions on your tax return and how you figure the amount allocable to your excluded income depends on whether the expenses are used in figuring adjusted gross income (Form 1040, line 38) or are itemized deductions. H&r block 2012 taxes If you have deductions used in figuring adjusted gross income, enter the total amount for each of these items on the appropriate lines and schedules of Form 1040. H&r block 2012 taxes Generally, you figure the amount of a deduction related to the excluded income by multiplying the deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. H&r block 2012 taxes Enter the amount of the deduction(s) related to excluded income on line 44 of Form 2555. H&r block 2012 taxes If you have itemized deductions related to excluded income, enter on Schedule A (Form 1040) only the part not related to excluded income. H&r block 2012 taxes You figure that amount by subtracting from the total deduction the amount related to excluded income. H&r block 2012 taxes Generally, you figure the amount that is related to the excluded income by multiplying the total deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. H&r block 2012 taxes Attach a statement to your return showing how you figured the deductible amount. H&r block 2012 taxes Example 1. H&r block 2012 taxes You are a U. H&r block 2012 taxes S. H&r block 2012 taxes citizen employed as an accountant. H&r block 2012 taxes Your tax home is in Germany for the entire tax year. H&r block 2012 taxes You meet the physical presence test. H&r block 2012 taxes Your foreign earned income for the year was $122,000 and your investment income was $10,380. H&r block 2012 taxes After excluding $97,600, your AGI is $34,780. H&r block 2012 taxes You had unreimbursed business expenses of $2,500 for travel and entertainment in earning your foreign income, of which $500 was for meals and entertainment. H&r block 2012 taxes These expenses are deductible only as miscellaneous deductions on Schedule A (Form 1040). H&r block 2012 taxes You also have $500 of miscellaneous expenses that are not related to your foreign income that you enter on line 23 of Schedule A. H&r block 2012 taxes You must fill out Form 2106. H&r block 2012 taxes On that form, reduce your deductible meal and entertainment expenses by 50% ($250). H&r block 2012 taxes You must reduce the remaining $2,250 of travel and entertainment expenses by 80% ($1,800) because you excluded 80% ($97,600/$122,000) of your foreign earned income. H&r block 2012 taxes You carry the remaining total of $450 to line 21 of Schedule A. H&r block 2012 taxes Add the $450 to the $500 that you have on line 23 and enter the total ($950) on line 24. H&r block 2012 taxes On line 26 of Schedule A, enter $696, which is 2% of your adjusted gross income of $34,780 (line 38, Form 1040) and subtract it from the amount on line 24. H&r block 2012 taxes Enter $254 on line 27 of Schedule A. H&r block 2012 taxes Example 2. H&r block 2012 taxes You are a U. H&r block 2012 taxes S. H&r block 2012 taxes citizen, have a tax home in Spain, and meet the physical presence test. H&r block 2012 taxes You are self-employed and personal services produce the business income. H&r block 2012 taxes Your gross income was $116,931, business expenses $66,895, and net income (profit) $50,036. H&r block 2012 taxes You choose the foreign earned income exclusion and exclude $97,600 of your gross income. H&r block 2012 taxes Since your excluded income is 83. H&r block 2012 taxes 47% of your total income, 83. H&r block 2012 taxes 47% of your business expenses are not deductible. H&r block 2012 taxes Report your total income and expenses on Schedule C (Form 1040). H&r block 2012 taxes On Form 2555 you will show the following: Line 20a, $116,931, gross income, Lines 42 and 43, $97,600, foreign earned income exclusion, and Line 44, $55,837 (83. H&r block 2012 taxes 47% × $66,895) business expenses attributable to the exclusion. H&r block 2012 taxes In this situation (Example 2), you cannot use Form 2555-EZ since you had self-employment income and business expenses. H&r block 2012 taxes Example 3. H&r block 2012 taxes Assume in Example 2 that both capital and personal services combine to produce the business income. H&r block 2012 taxes No more than 30% of your net income, or $15,011, assuming that this amount is a reasonable allowance for your services, is considered earned and can be excluded. H&r block 2012 taxes Your exclusion of $15,011 is 12. H&r block 2012 taxes 84% of your gross income ($15,011 ÷ $116,931). H&r block 2012 taxes Because you excluded 12. H&r block 2012 taxes 84% of your total income, $8,589 (. H&r block 2012 taxes 1284 x $66,895) of your business expenses is attributable to the excluded income and is not deductible. H&r block 2012 taxes Example 4. H&r block 2012 taxes You are a U. H&r block 2012 taxes S. H&r block 2012 taxes citizen, have a tax home in Brazil, and meet the physical presence test. H&r block 2012 taxes You are self-employed and both capital and personal services combine to produce business income. H&r block 2012 taxes Your gross income was $146,000, business expenses were $172,000, and your net loss was $26,000. H&r block 2012 taxes A reasonable allowance for the services you performed for the business is $77,000. H&r block 2012 taxes Because you incurred a net loss, the earned income limit of 30% of your net profit does not apply. H&r block 2012 taxes The $77,000 is foreign earned income. H&r block 2012 taxes If you choose to exclude the $77,000, you exclude 52. H&r block 2012 taxes 74% of your gross income ($77,000 ÷ $146,000), and 52. H&r block 2012 taxes 74% of your business expenses ($90,713) is attributable to that income and is not deductible. H&r block 2012 taxes Show your total income and expenses on Schedule C (Form 1040). H&r block 2012 taxes On Form 2555, exclude $77,000 and show $90,713 on line 44. H&r block 2012 taxes Subtract line 44 from line 43, and enter the difference as a negative (in parentheses) on line 45. H&r block 2012 taxes Because this amount is negative, enter it as a positive (no parentheses) on line 21, Form 1040, and combine it with your other income to arrive at total income on line 22 of Form 1040. H&r block 2012 taxes In this situation (Example 4), you would probably not want to choose the foreign earned income exclusion if this was the first year you were eligible. H&r block 2012 taxes If you had chosen the exclusion in an earlier year, you might want to revoke the choice for this year. H&r block 2012 taxes To do so would mean that you could not claim the exclusion again for the next 5 tax years without IRS approval. H&r block 2012 taxes See Choosing the Exclusion in chapter 4. H&r block 2012 taxes Example 5. H&r block 2012 taxes You are a U. H&r block 2012 taxes S. H&r block 2012 taxes citizen, have a tax home in Panama, and meet the bona fide residence test. H&r block 2012 taxes You have been performing services for clients as a partner in a firm that provides services exclusively in Panama. H&r block 2012 taxes Capital investment is not material in producing the partnership's income. H&r block 2012 taxes Under the terms of the partnership agreement, you are to receive 50% of the net profits. H&r block 2012 taxes The partnership received gross income of $244,000 and incurred operating expenses of $98,250. H&r block 2012 taxes Of the net profits of $145,750, you received $72,875 as your distributive share. H&r block 2012 taxes You choose to exclude $97,600 of your share of the gross income. H&r block 2012 taxes Because you exclude 80% ($97,600 ÷ $122,000) of your share of the gross income, you cannot deduct $39,300, 80% of your share of the operating expenses (. H&r block 2012 taxes 80 × $49,125). H&r block 2012 taxes Report $72,875, your distributive share of the partnership net profit, on Schedule E (Form 1040), Supplemental Income and Loss. H&r block 2012 taxes On Form 2555, show $97,600 on line 42 and show $39,300 on line 44. H&r block 2012 taxes Your exclusion on Form 2555 is $58,300. H&r block 2012 taxes In this situation (Example 5), you cannot use Form 2555-EZ since you had earned income other than salaries and wages and you had business expenses. H&r block 2012 taxes Prev  Up  Next   Home   More Online Publications
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The H&r Block 2012 Taxes

H&r block 2012 taxes Publication 555 - Main Content Table of Contents Domicile Community or Separate Property and Income Identifying Income, Deductions, and CreditsIncome Exemptions Deductions Credits, Taxes, and Payments Community Property Laws DisregardedRequesting relief. H&r block 2012 taxes Equitable relief. H&r block 2012 taxes Earned income. H&r block 2012 taxes Trade or business income. H&r block 2012 taxes Partnership income or loss. H&r block 2012 taxes Separate property income. H&r block 2012 taxes Social security benefits. H&r block 2012 taxes Other income. H&r block 2012 taxes End of the Community Preparing a Federal Income Tax ReturnJoint Return Versus Separate Returns Separate Return Preparation How To Get Tax HelpLow Income Taxpayer Clinics Domicile Whether you have community property and community income depends on the state where you are domiciled. H&r block 2012 taxes If you and your spouse (or your registered domestic partner) have different domiciles, check the laws of each to see whether you have community property or community income. H&r block 2012 taxes You have only one domicile even if you have more than one home. H&r block 2012 taxes Your domicile is a permanent legal home that you intend to use for an indefinite or unlimited period, and to which, when absent, you intend to return. H&r block 2012 taxes The question of your domicile is mainly a matter of your intention as indicated by your actions. H&r block 2012 taxes You must be able to show that you intend a given place or state to be your permanent home. H&r block 2012 taxes If you move into or out of a community property state during the year, you may or may not have community income. H&r block 2012 taxes Factors considered in determining domicile include: Where you pay state income tax, Where you vote, Location of property you own, Your citizenship, Length of residence, and Business and social ties to the community. H&r block 2012 taxes Amount of time spent. H&r block 2012 taxes    The amount of time spent in one place does not always explain the difference between home and domicile. H&r block 2012 taxes A temporary home or residence may continue for months or years while a domicile may be established the first moment you occupy the property. H&r block 2012 taxes Your intent is the determining factor in proving where you have your domicile. H&r block 2012 taxes    Note. H&r block 2012 taxes When this publication refers to where you live, it means your domicile. H&r block 2012 taxes Community or Separate Property and Income If you file a federal tax return separately from your spouse, you must report half of all community income and all of your separate income. H&r block 2012 taxes Likewise, a registered domestic partner must report half of all community income and all of his or her separate income on his or her federal tax return. H&r block 2012 taxes You each must attach your Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. H&r block 2012 taxes Generally, the laws of the state in which you are domiciled govern whether you have community property and community income or separate property and separate income for federal tax purposes. H&r block 2012 taxes The following is a summary of the general rules. H&r block 2012 taxes These rules are also shown in Table 1. H&r block 2012 taxes Community property. H&r block 2012 taxes    Generally, community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. H&r block 2012 taxes That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. H&r block 2012 taxes That cannot be identified as separate property. H&r block 2012 taxes Community income. H&r block 2012 taxes    Generally, community income is income from: Community property. H&r block 2012 taxes Salaries, wages, and other pay received for the services performed by you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. H&r block 2012 taxes Real estate that is treated as community property under the laws of the state where the property is located. H&r block 2012 taxes Note Separate property. H&r block 2012 taxes    Generally, separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). H&r block 2012 taxes Money earned while domiciled in a noncommunity property state. H&r block 2012 taxes Property that you or your spouse (or your registered domestic partner) received separately as a gift or inheritance during your marriage (or registered domestic partnership). H&r block 2012 taxes Property that you or your spouse (or your registered domestic partner) bought with separate funds, or acquired in exchange for separate property, during your marriage (or registered domestic partnership). H&r block 2012 taxes Property that you and your spouse (or your registered domestic partner) converted from community property to separate property through an agreement valid under state law. H&r block 2012 taxes The part of property bought with separate funds, if part was bought with community funds and part with separate funds. H&r block 2012 taxes Separate income. H&r block 2012 taxes    Generally, income from separate property is the separate income of the spouse (or the registered domestic partner) who owns the property. H&r block 2012 taxes    In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. H&r block 2012 taxes Table 1. H&r block 2012 taxes General Rules — Property and Income: Community or Separate? Community property is property: That you, your spouse (or your registered domestic partner), or both acquire during your marriage (or registered domestic partnership) while you and your spouse (or your registered domestic partner) are domiciled in a community property state. H&r block 2012 taxes (Includes the part of property bought with community property funds if part was bought with community funds and part with separate funds. H&r block 2012 taxes ) That you and your spouse (or your registered domestic partner) agreed to convert from separate to community property. H&r block 2012 taxes That cannot be identified as separate property. H&r block 2012 taxes Separate property is: Property that you or your spouse (or your registered domestic partner) owned separately before your marriage (or registered domestic partnership). H&r block 2012 taxes Money earned while domiciled in a noncommunity property state. H&r block 2012 taxes Property either of you received as a gift or inherited separately during your marriage (or registered domestic partnership). H&r block 2012 taxes Property bought with separate funds, or exchanged for separate property, during your marriage (or registered domestic partnership). H&r block 2012 taxes Property that you and your spouse (or your registered domestic partner) agreed to convert from community to separate property through an agreement valid under state law. H&r block 2012 taxes The part of property bought with separate funds, if part was bought with community funds and part with separate funds. H&r block 2012 taxes Community income 1,2,3 is income from: Community property. H&r block 2012 taxes Salaries, wages, or pay for services of you, your spouse (or your registered domestic partner), or both during your marriage (or registered domestic partnership) while domiciled in a community property state. H&r block 2012 taxes Real estate that is treated as community property under the laws of the state where the property is located. H&r block 2012 taxes Separate income 1,2 is income from: Separate property which belongs to the spouse (or registered domestic partner) who owns the property. H&r block 2012 taxes 1In Idaho, Louisiana, Texas, and Wisconsin, income from most separate property is community income. H&r block 2012 taxes 2Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year , later. H&r block 2012 taxes In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. H&r block 2012 taxes In other states, it is separate income. H&r block 2012 taxes 3Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. H&r block 2012 taxes See Community Property Laws Disregarded , later. H&r block 2012 taxes Identifying Income, Deductions, and Credits If you file separate returns, you and your spouse (or your registered domestic partner) each must attach your Form 8958 to your Form 1040 to identify your community and separate income, deductions, credits, and other return amounts according to the laws of your state. H&r block 2012 taxes Under special rules, income that can otherwise be characterized as community income may not be treated as community income for federal income tax purposes in certain situations. H&r block 2012 taxes See Community Property Laws Disregarded, later. H&r block 2012 taxes Check your state law if you are separated but do not meet the conditions discussed in Spouses living apart all year, later. H&r block 2012 taxes In some states, the income you earn after you are separated and before a divorce decree is issued continues to be community income. H&r block 2012 taxes In other states, it is separate income. H&r block 2012 taxes Income The following is a discussion of the general effect of community property laws on the federal income tax treatment of certain items of income. H&r block 2012 taxes Wages, earnings, and profits. H&r block 2012 taxes    A spouse's (or your registered domestic partner's) wages, earnings, and net profits from a sole proprietorship are community income and must be evenly split. H&r block 2012 taxes Dividends, interest, and rents. H&r block 2012 taxes    Dividends, interest, and rents from community property are community income and must be evenly split. H&r block 2012 taxes Dividends, interest, and rents from separate property are characterized in accordance with the discussion under Income from separate property , later. H&r block 2012 taxes Example. H&r block 2012 taxes If you and your spouse (or your registered domestic partner) buy a bond that is considered community property under your state laws, half the bond interest belongs to you and half belongs to your spouse. H&r block 2012 taxes You each must show the bond interest and the split of that interest on your Form 8958, and report half the interest on your Form 1040. H&r block 2012 taxes Attach your Form 8958 to your Form 1040. H&r block 2012 taxes Alimony received. H&r block 2012 taxes    Alimony or separate maintenance payments made prior to divorce are taxable to the payee spouse only to the extent they exceed 50% (his or her share) of the reportable community income. H&r block 2012 taxes This is so because the payee spouse is already required to report half of the community income. H&r block 2012 taxes See also Alimony paid , later. H&r block 2012 taxes Gains and losses. H&r block 2012 taxes    Gains and losses are classified as separate or community depending on how the property is held. H&r block 2012 taxes For example, a loss on separate property, such as stock held separately, is a separate loss. H&r block 2012 taxes On the other hand, a loss on community property, such as a casualty loss to your home held as community property, is a community loss. H&r block 2012 taxes See Publication 544, Sales and Other Dispositions of Assets, for information on gains and losses. H&r block 2012 taxes See Publication 547, Casualties, Disasters, and Thefts, for information on losses due to a casualty or theft. H&r block 2012 taxes Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). H&r block 2012 taxes    There are several kinds of individual retirement arrangements (IRAs). H&r block 2012 taxes They are traditional IRAs (including SEP-IRAs), SIMPLE IRAs, and Roth IRAs. H&r block 2012 taxes IRAs and ESAs by law are deemed to be separate property. H&r block 2012 taxes Therefore, taxable IRA and ESA distributions are separate property, even if the funds in the account would otherwise be community property. H&r block 2012 taxes These distributions are wholly taxable to the spouse (or registered domestic partner) whose name is on the account. H&r block 2012 taxes That spouse (or registered domestic partner) is also liable for any penalties and additional taxes on the distributions. H&r block 2012 taxes Pensions. H&r block 2012 taxes    Generally, distributions from pensions will be characterized as community or separate income depending on the respective periods of participation in the pension while married (or during the registered domestic partnership) and domiciled in a community property state or in a noncommunity property state during the total period of participation in the pension. H&r block 2012 taxes See the example under Civil service retirement , later. H&r block 2012 taxes These rules may vary between states. H&r block 2012 taxes Check your state law. H&r block 2012 taxes Lump-sum distributions. H&r block 2012 taxes    If you were born before January 2, 1936, and receive a lump-sum distribution from a qualified retirement plan, you may be able to choose an optional method of figuring the tax on the distribution. H&r block 2012 taxes For the 10-year tax option, you must disregard community property laws. H&r block 2012 taxes For more information, see Publication 575, Pension and Annuity Income, and Form 4972, Tax on Lump-Sum Distributions. H&r block 2012 taxes Civil service retirement. H&r block 2012 taxes    For income tax purposes, community property laws apply to annuities payable under the Civil Service Retirement Act (CSRS) or Federal Employee Retirement System (FERS). H&r block 2012 taxes   Whether a civil service annuity is separate or community income depends on your marital status (or your status as a registered domestic partner) and domicile of the employee when the services were performed for which the annuity is paid. H&r block 2012 taxes Even if you now live in a noncommunity property state and you receive a civil service annuity, it may be community income if it is based on services you performed while married (or during the registered domestic partnership) and domiciled in a community property state. H&r block 2012 taxes   If a civil service annuity is a mixture of community income and separate income, it must be divided between the two kinds of income. H&r block 2012 taxes The division is based on the employee's domicile and marital status (or registered domestic partnership) in community and noncommunity property states during his or her periods of service. H&r block 2012 taxes Example. H&r block 2012 taxes Henry Wright retired this year after 30 years of civil service. H&r block 2012 taxes He and his wife were domiciled in a community property state during the past 15 years. H&r block 2012 taxes Since half the service was performed while the Wrights were married and domiciled in a community property state, half the civil service retirement pay is considered to be community income. H&r block 2012 taxes If Mr. H&r block 2012 taxes Wright receives $1,000 a month in retirement pay, $500 is considered community income—half ($250) is his income and half ($250) is his wife's. H&r block 2012 taxes Military retirement pay. H&r block 2012 taxes    State community property laws apply to military retirement pay. H&r block 2012 taxes Generally, the pay is either separate or community income based on the marital status and domicile of the couple while the member of the Armed Forces was in active military service. H&r block 2012 taxes For example, military retirement pay for services performed during marriage and domicile in a community property state is community income. H&r block 2012 taxes   Active military pay earned while married and domiciled in a community property state is also community income. H&r block 2012 taxes This income is considered to be received half by the member of the Armed Forces and half by the spouse. H&r block 2012 taxes Partnership income. H&r block 2012 taxes    If an interest is held in a partnership, and income from the partnership is attributable to the efforts of either spouse (or registered domestic partner), the partnership income is community property. H&r block 2012 taxes If it is merely a passive investment in a separate property partnership, the partnership income will be characterized in accordance with the discussion under Income from separate property , later. H&r block 2012 taxes Tax-exempt income. H&r block 2012 taxes    For spouses, community income exempt from federal tax generally keeps its exempt status for both spouses. H&r block 2012 taxes For example, under certain circumstances, income earned outside the United States is tax exempt. H&r block 2012 taxes If you earned income and met the conditions that made it exempt, the income is also exempt for your spouse even though he or she may not have met the conditions. H&r block 2012 taxes Registered domestic partners should consult the particular exclusion provision to see if the exempt status applies to both. H&r block 2012 taxes Income from separate property. H&r block 2012 taxes    In some states, income from separate property is separate income. H&r block 2012 taxes These states include Arizona, California, Nevada, New Mexico, and Washington. H&r block 2012 taxes Other states characterize income from separate property as community income. H&r block 2012 taxes These states include Idaho, Louisiana, Texas, and Wisconsin. H&r block 2012 taxes Exemptions When you file separate returns, you must claim your own exemption amount for that year. H&r block 2012 taxes (See your tax return instructions. H&r block 2012 taxes ) You cannot divide the amount allowed as an exemption for a dependent between you and your spouse (or your registered domestic partner). H&r block 2012 taxes When community funds provide support for more than one person, each of whom otherwise qualifies as a dependent, you and your spouse (or your registered domestic partner) may divide the number of dependency exemptions as explained in the following example. H&r block 2012 taxes Example. H&r block 2012 taxes Ron and Diane White have three dependent children and live in Nevada. H&r block 2012 taxes If Ron and Diane file separately, only Ron can claim his own exemption, and only Diane can claim her own exemption. H&r block 2012 taxes Ron and Diane can agree that one of them will claim the exemption for one, two, or all of their children and the other will claim any remaining exemptions. H&r block 2012 taxes They cannot each claim half of the total exemption amount for their three children. H&r block 2012 taxes Deductions If you file separate returns, your deductions generally depend on whether the expenses involve community or separate income. H&r block 2012 taxes Business and investment expenses. H&r block 2012 taxes    If you file separate returns, expenses incurred to earn or produce community business or investment income are generally divided equally between you and your spouse (or your registered domestic partner). H&r block 2012 taxes Each of you is entitled to deduct one-half of the expenses on your separate returns. H&r block 2012 taxes Expenses incurred by a spouse (or registered domestic partner) to produce separate business or investment income is deductible by the spouse (or the registered domestic partner) who earns the corresponding separate business or investment income. H&r block 2012 taxes    Other limits may also apply to business and investment expenses. H&r block 2012 taxes For more information, see Publication 535, Business Expenses, and Publication 550, Investment Income and Expenses. H&r block 2012 taxes Alimony paid. H&r block 2012 taxes    Payments that may otherwise qualify as alimony are not deductible by the payer if they are the recipient spouse's part of community income. H&r block 2012 taxes They are deductible as alimony only to the extent they are more than that spouse's part of community income. H&r block 2012 taxes Example. H&r block 2012 taxes You live in a community property state. H&r block 2012 taxes You are separated but the special rules explained later under Spouses living apart all year do not apply. H&r block 2012 taxes Under a written agreement, you pay your spouse $12,000 of your $20,000 total yearly community income. H&r block 2012 taxes Your spouse receives no other community income. H&r block 2012 taxes Under your state law, earnings of a spouse living separately and apart from the other spouse continue as community property. H&r block 2012 taxes On your separate returns, each of you must report $10,000 of the total community income. H&r block 2012 taxes In addition, your spouse must report $2,000 as alimony received. H&r block 2012 taxes You can deduct $2,000 as alimony paid. H&r block 2012 taxes IRA deduction. H&r block 2012 taxes    Deductions for IRA contributions cannot be split between spouses (or registered domestic partners). H&r block 2012 taxes The deduction for each spouse (or each registered domestic partner) is figured separately and without regard to community property laws. H&r block 2012 taxes Personal expenses. H&r block 2012 taxes   Expenses that are paid out of separate funds, such as medical expenses, are deductible by the spouse who pays them. H&r block 2012 taxes If these expenses are paid from community funds, divide the deduction equally between you and your spouse. H&r block 2012 taxes Credits, Taxes, and Payments The following is a discussion of the general effect of community property laws on the treatment of certain credits, taxes, and payments on your separate return. H&r block 2012 taxes Child tax credit. H&r block 2012 taxes    You may be entitled to a child tax credit for each of your qualifying children. H&r block 2012 taxes You must provide the name and identification number (usually the social security number) of each qualifying child on your return. H&r block 2012 taxes See your tax return instructions for the maximum amount of the credit you can claim for each qualifying child. H&r block 2012 taxes Limit on credit. H&r block 2012 taxes    The credit is limited if your modified adjusted gross income (modified AGI) is above a certain amount. H&r block 2012 taxes The amount at which the limitation (phaseout) begins depends on your filing status. H&r block 2012 taxes Generally, your credit is limited to your tax liability unless you have three or more qualifying children. H&r block 2012 taxes See your tax return instructions for more information. H&r block 2012 taxes Self-employment tax. H&r block 2012 taxes    For the effect of community property laws on the income tax treatment of income from a sole proprietorship and partnerships, see Wages, earnings, and profits and Partnership income , earlier. H&r block 2012 taxes The following rules only apply to persons married for federal tax purposes. H&r block 2012 taxes Registered domestic partners report community income for self-employment tax purposes the same way they do for income tax purposes. H&r block 2012 taxes Sole proprietorship. H&r block 2012 taxes    With regard to net income from a trade or business (other than a partnership) that is community income, self-employment tax is imposed on the spouse carrying on the trade or business. H&r block 2012 taxes Partnerships. H&r block 2012 taxes    All of the distributive share of a married partner's income or loss from a partnership trade or business is attributable to the partner for computing any self-employment tax, even if a portion of the partner's distributive share of income or loss is community income or loss that is otherwise attributable to the partner's spouse for income tax purposes. H&r block 2012 taxes If both spouses are partners, any self-employment tax is allocated based on their distributive shares. H&r block 2012 taxes Federal income tax withheld. H&r block 2012 taxes    Report the credit for federal income tax withheld on community wages in the same manner as your wages. H&r block 2012 taxes If you and your spouse file separate returns on which each of you reports half the community wages, each of you is entitled to credit for half the income tax withheld on those wages. H&r block 2012 taxes Likewise, each registered domestic partner is entitled to credit for half the income tax withheld on those wages. H&r block 2012 taxes Estimated tax payments. H&r block 2012 taxes    In determining whether you must pay estimated tax, apply the estimated tax rules to your estimated income. H&r block 2012 taxes These rules are explained in Publication 505. H&r block 2012 taxes   If you think you may owe estimated tax and want to pay the tax separately (registered domestic partners must pay the tax separately), determine whether you must pay it by taking into account: Half the community income and deductions, All of your separate income and deductions, and Your own exemption and any exemptions for dependents that you may claim. H&r block 2012 taxes   Whether you and your spouse pay estimated tax jointly or separately will not affect your choice of filing joint or separate income tax returns. H&r block 2012 taxes   If you and your spouse paid estimated tax jointly but file separate income tax returns, either of you can claim all of the estimated tax paid, or you may divide it between you in any way that you agree upon. H&r block 2012 taxes   If you cannot agree on how to divide it, the estimated tax you can claim equals the total estimated tax paid times the tax shown on your separate return, divided by the total of the tax shown on your return and your spouse's return. H&r block 2012 taxes   If you paid your estimated taxes separately, you get credit for only the estimated taxes you paid. H&r block 2012 taxes Earned income credit. H&r block 2012 taxes    You may be entitled to an earned income credit (EIC). H&r block 2012 taxes You cannot claim this credit if your filing status is married filing separately. H&r block 2012 taxes   If you are married, but qualify to file as head of household under rules for married taxpayers living apart (see Publication 501, Exemptions, Standard Deduction, and Filing Information), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under community property laws. H&r block 2012 taxes That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. H&r block 2012 taxes Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. H&r block 2012 taxes The same rule applies to registered domestic partners. H&r block 2012 taxes    This rule does not apply when determining your adjusted gross income (AGI) for the EIC. H&r block 2012 taxes Your AGI includes that part of both your and your spouse's (or your registered domestic partner's) wages that you are required to include in gross income shown on your tax return. H&r block 2012 taxes   For more information about the EIC, see Publication 596, Earned Income Credit (EIC). H&r block 2012 taxes Overpayments. H&r block 2012 taxes    The amount of an overpayment on a joint return is allocated under the community property laws of the state in which you are domiciled. H&r block 2012 taxes If, under the laws of your state, community property is subject to premarital or other separate debts of either spouse, the full joint overpayment may be used to offset the obligation. H&r block 2012 taxes If, under the laws of your state, community property is not subject to premarital or other separate debts of either spouse, only the portion of the joint overpayment allocated to the spouse liable for the obligation can be used to offset that liability. H&r block 2012 taxes The portion allocated to the other spouse can be refunded. H&r block 2012 taxes Community Property Laws Disregarded The following discussions are situations where special rules apply to community property and community income for spouses. H&r block 2012 taxes These rules do not apply to registered domestic partners. H&r block 2012 taxes Certain community income not treated as community income by one spouse. H&r block 2012 taxes    Community property laws may not apply to an item of community income that you received but did not treat as community income. H&r block 2012 taxes You are responsible for reporting all of that income item if: You treat the item as if only you are entitled to the income, and You do not notify your spouse of the nature and amount of the income by the due date for filing the return (including extensions). H&r block 2012 taxes Relief from liability arising from community property law. H&r block 2012 taxes    You are not responsible for the tax relating to an item of community income if all the following conditions are met. H&r block 2012 taxes You did not file a joint return for the tax year. H&r block 2012 taxes You did not include an item of community income in gross income. H&r block 2012 taxes The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. H&r block 2012 taxes Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. H&r block 2012 taxes Your spouse's (or former spouse's) distributive share of partnership income. H&r block 2012 taxes Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). H&r block 2012 taxes Use the appropriate community property law to determine what is separate property. H&r block 2012 taxes Any other income that belongs to your spouse (or former spouse) under community property law. H&r block 2012 taxes You establish that you did not know of, and had no reason to know of, that community income. H&r block 2012 taxes Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. H&r block 2012 taxes Requesting relief. H&r block 2012 taxes    For information on how and when to request relief from liabilities arising from community property laws, see Community Property Laws in Publication 971, Innocent Spouse Relief. H&r block 2012 taxes Equitable relief. H&r block 2012 taxes    If you do not qualify for the relief discussed earlier under Relief from liability arising from community property law and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief. H&r block 2012 taxes To request equitable relief, you must file Form 8857, Request for Innocent Spouse Relief. H&r block 2012 taxes Also see Publication 971. H&r block 2012 taxes Spousal agreements. H&r block 2012 taxes    In some states a married couple may enter into an agreement that affects the status of property or income as community or separate property. H&r block 2012 taxes Check your state law to determine how it affects you. H&r block 2012 taxes Nonresident alien spouse. H&r block 2012 taxes    If you are a U. H&r block 2012 taxes S. H&r block 2012 taxes citizen or resident alien and you choose to treat your nonresident alien spouse as a U. H&r block 2012 taxes S. H&r block 2012 taxes resident for tax purposes and you are domiciled in a community property state or country, use the community property rules. H&r block 2012 taxes You must file a joint return for the year you make the choice. H&r block 2012 taxes You can file separate returns in later years. H&r block 2012 taxes For details on making this choice, see Publication 519, U. H&r block 2012 taxes S. H&r block 2012 taxes Tax Guide for Aliens. H&r block 2012 taxes   If you are a U. H&r block 2012 taxes S. H&r block 2012 taxes citizen or resident alien and do not choose to treat your nonresident alien spouse as a U. H&r block 2012 taxes S. H&r block 2012 taxes resident for tax purposes, treat your community income as explained next under Spouses living apart all year. H&r block 2012 taxes However, you do not have to meet the four conditions discussed there. H&r block 2012 taxes Spouses living apart all year. H&r block 2012 taxes    If you are married at any time during the calendar year, special rules apply for reporting certain community income. H&r block 2012 taxes You must meet all the following conditions for these special rules to apply. H&r block 2012 taxes You and your spouse lived apart all year. H&r block 2012 taxes You and your spouse did not file a joint return for a tax year beginning or ending in the calendar year. H&r block 2012 taxes You and/or your spouse had earned income for the calendar year that is community income. H&r block 2012 taxes You and your spouse have not transferred, directly or indirectly, any of the earned income in condition (3) above between yourselves before the end of the year. H&r block 2012 taxes Do not take into account transfers satisfying child support obligations or transfers of very small amounts or value. H&r block 2012 taxes If all these conditions are met, you and your spouse must report your community income as discussed next. H&r block 2012 taxes See also Certain community income not treated as community income by one spouse , earlier. H&r block 2012 taxes Earned income. H&r block 2012 taxes    Treat earned income that is not trade or business or partnership income as the income of the spouse who performed the services to earn the income. H&r block 2012 taxes Earned income is wages, salaries, professional fees, and other pay for personal services. H&r block 2012 taxes   Earned income does not include amounts paid by a corporation that are a distribution of earnings and profits rather than a reasonable allowance for personal services rendered. H&r block 2012 taxes Trade or business income. H&r block 2012 taxes    Treat income and related deductions from a trade or business that is not a partnership as those of the spouse carrying on the trade or business. H&r block 2012 taxes Partnership income or loss. H&r block 2012 taxes    Treat income or loss from a trade or business carried on by a partnership as the income or loss of the spouse who is the partner. H&r block 2012 taxes Separate property income. H&r block 2012 taxes    Treat income from the separate property of one spouse as the income of that spouse. H&r block 2012 taxes Social security benefits. H&r block 2012 taxes    Treat social security and equivalent railroad retirement benefits as the income of the spouse who receives the benefits. H&r block 2012 taxes Other income. H&r block 2012 taxes    Treat all other community income, such as dividends, interest, rents, royalties, or gains, as provided under your state's community property law. H&r block 2012 taxes Example. H&r block 2012 taxes George and Sharon were married throughout the year but did not live together at any time during the year. H&r block 2012 taxes Both domiciles were in a community property state. H&r block 2012 taxes They did not file a joint return or transfer any of their earned income between themselves. H&r block 2012 taxes During the year their incomes were as follows:   George Sharon Wages $20,000 $22,000 Consulting business 5,000   Partnership   10,000 Dividends from separate property 1,000 2,000 Interest from community property 500 500 Total $26,500 $34,500 Under the community property law of their state, all the income is considered community income. H&r block 2012 taxes (Some states treat income from separate property as separate income—check your state law. H&r block 2012 taxes ) Sharon did not take part in George's consulting business. H&r block 2012 taxes Ordinarily, on their separate returns they would each report $30,500, half the total community income of $61,000 ($26,500 + $34,500). H&r block 2012 taxes But because they meet the four conditions listed earlier under Spouses living apart all year , they must disregard community property law in reporting all their income (except the interest income) from community property. H&r block 2012 taxes They each report on their returns only their own earnings and other income, and their share of the interest income from community property. H&r block 2012 taxes George reports $26,500 and Sharon reports $34,500. H&r block 2012 taxes Other separated spouses. H&r block 2012 taxes    If you and your spouse are separated but do not meet the four conditions discussed earlier under Spouses living apart all year , you must treat your income according to the laws of your state. H&r block 2012 taxes In some states, income earned after separation but before a decree of divorce continues to be community income. H&r block 2012 taxes In other states, it is separate income. H&r block 2012 taxes End of the Community The marital community may end in several ways. H&r block 2012 taxes When the marital community ends, the community assets (money and property) are divided between the spouses. H&r block 2012 taxes Similarly, a registered domestic partnership may end in several ways and the community assets must be divided between the registered domestic partners. H&r block 2012 taxes Death of spouse. H&r block 2012 taxes    If you own community property and your spouse dies, the total fair market value (FMV) of the community property, including the part that belongs to you, generally becomes the basis of the entire property. H&r block 2012 taxes For this rule to apply, at least half the value of the community property interest must be includible in your spouse's gross estate, whether or not the estate must file a return (this rule does not apply to registered domestic partners). H&r block 2012 taxes Example. H&r block 2012 taxes Bob and Ann owned community property that had a basis of $80,000. H&r block 2012 taxes When Bob died, his and Ann's community property had an FMV of $100,000. H&r block 2012 taxes One-half of the FMV of their community interest was includible in Bob's estate. H&r block 2012 taxes The basis of Ann's half of the property is $50,000 after Bob died (half of the $100,000 FMV). H&r block 2012 taxes The basis of the other half to Bob's heirs is also $50,000. H&r block 2012 taxes   For more information about the basis of assets, see Publication 551, Basis of Assets. H&r block 2012 taxes    The above basis rule does not apply if your spouse died in 2010 and the spouse's executor elected out of the estate tax, in which case section 1022 will apply. H&r block 2012 taxes See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for additional information. H&r block 2012 taxes Divorce or separation. H&r block 2012 taxes    If spouses divorce or separate, the (equal or unequal) division of community property in connection with the divorce or property settlement does not result in a gain or loss. H&r block 2012 taxes For registered domestic partners, an unequal division of community property in a property settlement may result in a gain or loss. H&r block 2012 taxes For information on the tax consequences of the division of property under a property settlement or divorce decree, see Publication 504. H&r block 2012 taxes   Each spouse (or each registered domestic partner) is taxed on half the community income for the part of the year before the community ends. H&r block 2012 taxes However, see Spouses living apart all year , earlier. H&r block 2012 taxes Any income received after the community ends is separate income. H&r block 2012 taxes This separate income is taxable only to the spouse (or the registered domestic partner) to whom it belongs. H&r block 2012 taxes   An absolute decree of divorce or annulment ends the marital community in all community property states. H&r block 2012 taxes A decree of annulment, even though it holds that no valid marriage ever existed, usually does not nullify community property rights arising during the “marriage. H&r block 2012 taxes ” However, you should check your state law for exceptions. H&r block 2012 taxes   A decree of legal separation or of separate maintenance may or may not end the marital community. H&r block 2012 taxes The court issuing the decree may terminate the marital community and divide the property between the spouses. H&r block 2012 taxes   A separation agreement may divide the community property between you and your spouse. H&r block 2012 taxes It may provide that this property, along with future earnings and property acquired, will be separate property. H&r block 2012 taxes This agreement may end the community. H&r block 2012 taxes   In some states, the marital community ends when the spouses permanently separate, even if there is no formal agreement. H&r block 2012 taxes Check your state law. H&r block 2012 taxes   If you are a registered domestic partner, you should check your state law to determine when the community ends. H&r block 2012 taxes Preparing a Federal Income Tax Return The following discussion does not apply to spouses who meet the conditions under Spouses living apart all year , discussed earlier. H&r block 2012 taxes Those spouses must report their community income as explained in that discussion. H&r block 2012 taxes Joint Return Versus Separate Returns Ordinarily, filing a joint return will give you a greater tax advantage than filing a separate return. H&r block 2012 taxes But in some cases, your combined income tax on separate returns may be less than it would be on a joint return. H&r block 2012 taxes This discussion concerning joint versus separate returns does not apply to registered domestic partners. H&r block 2012 taxes The following rules apply if your filing status is married filing separately. H&r block 2012 taxes You should itemize deductions if your spouse itemizes deductions, because you cannot claim the standard deduction. H&r block 2012 taxes You cannot take the credit for child and dependent care expenses in most instances. H&r block 2012 taxes You cannot take the earned income credit. H&r block 2012 taxes You cannot exclude any interest income from qualified U. H&r block 2012 taxes S. H&r block 2012 taxes savings bonds that you used for higher education expenses. H&r block 2012 taxes You cannot take the credit for the elderly or the disabled unless you lived apart from your spouse all year. H&r block 2012 taxes You may have to include in income more of any social security benefits (including any equivalent railroad retirement benefits) you received during the year than you would on a joint return. H&r block 2012 taxes You cannot deduct interest paid on a qualified student loan. H&r block 2012 taxes You cannot take the education credits. H&r block 2012 taxes You may have a smaller child tax credit than you would on a joint return. H&r block 2012 taxes You cannot take the exclusion or credit for adoption expenses in most instances. H&r block 2012 taxes Figure your tax both on a joint return and on separate returns under the community property laws of your state. H&r block 2012 taxes You can then compare the tax figured under both methods and use the one that results in less tax. H&r block 2012 taxes Separate Return Preparation If you file separate returns, you and your spouse must each report half of your combined community income and deductions in addition to your separate income and deductions. H&r block 2012 taxes Each of you must complete and attach Form 8958 to your Form 1040 showing how you figured the amount you are reporting on your return. H&r block 2012 taxes On the appropriate lines of your separate Form 1040, list only your share of the income and deductions on the appropriate lines of your separate tax returns (wages, interest, dividends, etc. H&r block 2012 taxes ). H&r block 2012 taxes The same reporting rule applies to registered domestic partners. H&r block 2012 taxes For a discussion of the effect of community property laws on certain items of income, deductions, credits, and other return amounts, see Identifying Income, Deductions, and Credits , earlier. H&r block 2012 taxes Attach your Form 8958 to your separate return showing how you figured the income, deductions, and federal income tax withheld that each of you reported. H&r block 2012 taxes Form 8958 is used for married spouses in community property states who choose to file married filing separately. H&r block 2012 taxes Form 8958 is also used for registered domestic partners who are domiciled in Nevada, Washington, or California. H&r block 2012 taxes A registered domestic partner in Nevada, Washington, or California must follow state community property laws and report half the combined community income of the individual and his or her registered domestic partner. H&r block 2012 taxes Extension of time to file. H&r block 2012 taxes    An extension of time for filing your separate return does not extend the time for filing your spouse's (or your registered domestic partner's) separate return. H&r block 2012 taxes If you and your spouse file a joint return, you cannot file separate returns after the due date for filing either separate return has passed. H&r block 2012 taxes How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. H&r block 2012 taxes Free help with your tax return. H&r block 2012 taxes    You can get free help preparing your return nationwide from IRS-certified volunteers. H&r block 2012 taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. H&r block 2012 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H&r block 2012 taxes 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. H&r block 2012 taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. H&r block 2012 taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. H&r block 2012 taxes gov, download the IRS2Go app, or call 1-800-906-9887. H&r block 2012 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block 2012 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. H&r block 2012 taxes aarp. H&r block 2012 taxes org/money/taxaide or call 1-888-227-7669. H&r block 2012 taxes For more information on these programs, go to IRS. H&r block 2012 taxes gov and enter “VITA” in the search box. H&r block 2012 taxes Internet. H&r block 2012 taxes    IRS. H&r block 2012 taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. H&r block 2012 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. H&r block 2012 taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. H&r block 2012 taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. H&r block 2012 taxes gov or download the IRS2Go app and select the Refund Status option. H&r block 2012 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. H&r block 2012 taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. H&r block 2012 taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block 2012 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H&r block 2012 taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. H&r block 2012 taxes No need to wait on the phone or stand in line. H&r block 2012 taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. H&r block 2012 taxes When you reach the response screen, you can print the entire interview and the final response for your records. H&r block 2012 taxes New subject areas are added on a regular basis. H&r block 2012 taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. H&r block 2012 taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. H&r block 2012 taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. H&r block 2012 taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. H&r block 2012 taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. H&r block 2012 taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. H&r block 2012 taxes You can also ask the IRS to mail a return or an account transcript to you. H&r block 2012 taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. H&r block 2012 taxes gov or by calling 1-800-908-9946. H&r block 2012 taxes Tax return and tax account transcripts are generally available for the current year and the past three years. H&r block 2012 taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. H&r block 2012 taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. H&r block 2012 taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. H&r block 2012 taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. H&r block 2012 taxes gov and enter Where's My Amended Return? in the search box. H&r block 2012 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H&r block 2012 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. H&r block 2012 taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. H&r block 2012 taxes gov. H&r block 2012 taxes Select the Payment tab on the front page of IRS. H&r block 2012 taxes gov for more information. H&r block 2012 taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. H&r block 2012 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. H&r block 2012 taxes gov. H&r block 2012 taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. H&r block 2012 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H&r block 2012 taxes gov. H&r block 2012 taxes Request an Electronic Filing PIN by going to IRS. H&r block 2012 taxes gov and entering Electronic Filing PIN in the search box. H&r block 2012 taxes Download forms, instructions and publications, including accessible versions for people with disabilities. H&r block 2012 taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. H&r block 2012 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. H&r block 2012 taxes An employee can answer questions about your tax account or help you set up a payment plan. H&r block 2012 taxes Before you visit, check the Office Locator on IRS. H&r block 2012 taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. H&r block 2012 taxes If you have a special need, such as a disability, you can request an appointment. H&r block 2012 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H&r block 2012 taxes Apply for an Employer Identification Number (EIN). H&r block 2012 taxes Go to IRS. H&r block 2012 taxes gov and enter Apply for an EIN in the search box. H&r block 2012 taxes Read the Internal Revenue Code, regulations, or other official guidance. H&r block 2012 taxes Read Internal Revenue Bulletins. H&r block 2012 taxes Sign up to receive local and national tax news and more by email. H&r block 2012 taxes Just click on “subscriptions” above the search box on IRS. H&r block 2012 taxes gov and choose from a variety of options. H&r block 2012 taxes    Phone. H&r block 2012 taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H&r block 2012 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. H&r block 2012 taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. H&r block 2012 taxes gov, or download the IRS2Go app. H&r block 2012 taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H&r block 2012 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H&r block 2012 taxes Most VITA and TCE sites offer free electronic filing. H&r block 2012 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. H&r block 2012 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. H&r block 2012 taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. H&r block 2012 taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. H&r block 2012 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. H&r block 2012 taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block 2012 taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. H&r block 2012 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H&r block 2012 taxes Note, the above information is for our automated hotline. H&r block 2012 taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. H&r block 2012 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. H&r block 2012 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H&r block 2012 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. H&r block 2012 taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). H&r block 2012 taxes You should receive your order within 10 business days. H&r block 2012 taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. H&r block 2012 taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. H&r block 2012 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. H&r block 2012 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. H&r block 2012 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. H&r block 2012 taxes    Walk-in. H&r block 2012 taxes You can find a selection of forms, publications and services — in-person. H&r block 2012 taxes Products. H&r block 2012 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. H&r block 2012 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. H&r block 2012 taxes Services. H&r block 2012 taxes You can walk in to your local TAC for face-to-face tax help. H&r block 2012 taxes An employee can answer questions about your tax account or help you set up a payment plan. H&r block 2012 taxes Before visiting, use the Office Locator tool on IRS. H&r block 2012 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. H&r block 2012 taxes    Mail. H&r block 2012 taxes You can send your order for forms, instructions, and publications to the address below. H&r block 2012 taxes You should receive a response within 10 business days after your request is received. H&r block 2012 taxes Internal Revenue Service 1201 N. H&r block 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613   The Taxpayer Advocate Service Is Here to Help You. H&r block 2012 taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. H&r block 2012 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. H&r block 2012 taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. H&r block 2012 taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. H&r block 2012 taxes You face (or your business is facing) an immediate threat of adverse action. H&r block 2012 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. H&r block 2012 taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. H&r block 2012 taxes Here's why we can help: TAS is an independent organization within the IRS. H&r block 2012 taxes Our advocates know how to work with the IRS. H&r block 2012 taxes Our services are free and tailored to meet your needs. H&r block 2012 taxes We have offices in every state, the District of Columbia, and Puerto Rico. H&r block 2012 taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. H&r block 2012 taxes irs. H&r block 2012 taxes gov/advocate, or call us toll-free at 1-877-777-4778. H&r block 2012 taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. H&r block 2012 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. H&r block 2012 taxes irs. H&r block 2012 taxes gov/sams. H&r block 2012 taxes Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. H&r block 2012 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. H&r block 2012 taxes Visit www. H&r block 2012 taxes irs. H&r block 2012 taxes gov/litc or see IRS Publication 4134, Low Income Taxpayer Clinic List. 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