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How Do I File My 2012 Taxes Late

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How Do I File My 2012 Taxes Late

How do i file my 2012 taxes late 10. How do i file my 2012 taxes late   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. How do i file my 2012 taxes late Cash method. How do i file my 2012 taxes late Debt acquired from a decedent. How do i file my 2012 taxes late Liquidation. How do i file my 2012 taxes late Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. How do i file my 2012 taxes late Introduction You have a bad debt if you cannot collect money owed to you. How do i file my 2012 taxes late A bad debt is either a business bad debt or a nonbusiness bad debt. How do i file my 2012 taxes late This chapter discusses only business bad debts. How do i file my 2012 taxes late Generally, a business bad debt is one that comes from operating your trade or business. How do i file my 2012 taxes late You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. How do i file my 2012 taxes late All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. How do i file my 2012 taxes late For more information on nonbusiness bad debts, see Publication 550. How do i file my 2012 taxes late Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. How do i file my 2012 taxes late S. How do i file my 2012 taxes late Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. How do i file my 2012 taxes late Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. How do i file my 2012 taxes late A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. How do i file my 2012 taxes late Bad debts of a corporation (other than an S corporation) are always business bad debts. How do i file my 2012 taxes late Credit sales. How do i file my 2012 taxes late   Business bad debts are mainly the result of credit sales to customers. How do i file my 2012 taxes late Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. How do i file my 2012 taxes late After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. How do i file my 2012 taxes late   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. How do i file my 2012 taxes late If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. How do i file my 2012 taxes late    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. How do i file my 2012 taxes late This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. How do i file my 2012 taxes late Accrual method. How do i file my 2012 taxes late   If you use the accrual method of accounting, you generally report income as you earn it. How do i file my 2012 taxes late You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. How do i file my 2012 taxes late   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. How do i file my 2012 taxes late Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. How do i file my 2012 taxes late Cash method. How do i file my 2012 taxes late   If you use the cash method of accounting, you generally report income when you receive payment. How do i file my 2012 taxes late You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. How do i file my 2012 taxes late For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. How do i file my 2012 taxes late Debts from a former business. How do i file my 2012 taxes late   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. How do i file my 2012 taxes late If any of these receivables subsequently become worthless, the loss is still a business bad debt. How do i file my 2012 taxes late Debt acquired from a decedent. How do i file my 2012 taxes late   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. How do i file my 2012 taxes late The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. How do i file my 2012 taxes late Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. How do i file my 2012 taxes late Liquidation. How do i file my 2012 taxes late   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. How do i file my 2012 taxes late Types of Business Bad Debts Business bad debts may result from the following. How do i file my 2012 taxes late Loans to clients and suppliers. How do i file my 2012 taxes late   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. How do i file my 2012 taxes late Debts owed by political parties. How do i file my 2012 taxes late   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. How do i file my 2012 taxes late You use the accrual method of accounting. How do i file my 2012 taxes late The debt arose from the sale of goods or services in the ordinary course of your trade or business. How do i file my 2012 taxes late More than 30% of your receivables accrued in the year of the sale were from sales to political parties. How do i file my 2012 taxes late You made substantial and continuing efforts to collect on the debt. How do i file my 2012 taxes late Loan or capital contribution. How do i file my 2012 taxes late   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. How do i file my 2012 taxes late Debts of an insolvent partner. How do i file my 2012 taxes late   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. How do i file my 2012 taxes late If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. How do i file my 2012 taxes late Business loan guarantee. How do i file my 2012 taxes late   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. How do i file my 2012 taxes late You made the guarantee in the course of your trade or business. How do i file my 2012 taxes late You have a legal duty to pay the debt. How do i file my 2012 taxes late You made the guarantee before the debt became worthless. How do i file my 2012 taxes late You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. How do i file my 2012 taxes late You received reasonable consideration for making the guarantee. How do i file my 2012 taxes late You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. How do i file my 2012 taxes late Example. How do i file my 2012 taxes late Jane Zayne owns the Zayne Dress Company. How do i file my 2012 taxes late She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. How do i file my 2012 taxes late Elegant Fashions is one of Zayne's largest clients. How do i file my 2012 taxes late Elegant Fashions later defaulted on the loan. How do i file my 2012 taxes late As a result, Ms. How do i file my 2012 taxes late Zayne paid the remaining balance of the loan in full to the bank. How do i file my 2012 taxes late She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. How do i file my 2012 taxes late She was motivated by the desire to retain one of her better clients and keep a sales outlet. How do i file my 2012 taxes late Deductible in the year paid. How do i file my 2012 taxes late   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. How do i file my 2012 taxes late Rights against a borrower. How do i file my 2012 taxes late   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. How do i file my 2012 taxes late The debt is then owed to you. How do i file my 2012 taxes late If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. How do i file my 2012 taxes late Joint debtor. How do i file my 2012 taxes late   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. How do i file my 2012 taxes late Sale of mortgaged property. How do i file my 2012 taxes late   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. How do i file my 2012 taxes late When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. How do i file my 2012 taxes late This may occur when the debt is due or prior to that date. How do i file my 2012 taxes late To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. How do i file my 2012 taxes late It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. How do i file my 2012 taxes late Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. How do i file my 2012 taxes late Property received for debt. How do i file my 2012 taxes late   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. How do i file my 2012 taxes late You can deduct the remaining debt as a bad debt if and when it becomes worthless. How do i file my 2012 taxes late   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. How do i file my 2012 taxes late It is not a recovery of a bad debt. How do i file my 2012 taxes late For information on the sale of an asset, see Publication 544. How do i file my 2012 taxes late How To Claim a Business Bad Debt There are two methods to claim a business bad debt. How do i file my 2012 taxes late The specific charge-off method. How do i file my 2012 taxes late The nonaccrual-experience method. How do i file my 2012 taxes late Generally, you must use the specific charge-off method. How do i file my 2012 taxes late However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . How do i file my 2012 taxes late Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. How do i file my 2012 taxes late However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. How do i file my 2012 taxes late Partly worthless debts. How do i file my 2012 taxes late   You can deduct specific bad debts that become partly uncollectible during the tax year. How do i file my 2012 taxes late Your tax deduction is limited to the amount you charge off on your books during the year. How do i file my 2012 taxes late You do not have to charge off and deduct your partly worthless debts annually. How do i file my 2012 taxes late You can delay the charge off until a later year. How do i file my 2012 taxes late However, you cannot deduct any part of a debt after the year it becomes totally worthless. How do i file my 2012 taxes late Significantly modified debt. How do i file my 2012 taxes late   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. How do i file my 2012 taxes late For more information, see Regulations section 1. How do i file my 2012 taxes late 166-3(a)(3). How do i file my 2012 taxes late Deduction disallowed. How do i file my 2012 taxes late   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. How do i file my 2012 taxes late If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. How do i file my 2012 taxes late The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. How do i file my 2012 taxes late Totally worthless debts. How do i file my 2012 taxes late   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. How do i file my 2012 taxes late   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. How do i file my 2012 taxes late However, you may want to do so. How do i file my 2012 taxes late If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. How do i file my 2012 taxes late See Partly worthless debts, earlier. How do i file my 2012 taxes late Filing a claim for refund. How do i file my 2012 taxes late   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. How do i file my 2012 taxes late If the bad debt was totally worthless, you must file the claim by the later of the following dates. How do i file my 2012 taxes late 7 years from the date your original return was due (not including extensions). How do i file my 2012 taxes late 2 years from the date you paid the tax. How do i file my 2012 taxes late   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. How do i file my 2012 taxes late 3 years from the date you filed your original return. How do i file my 2012 taxes late 2 years from the date you paid the tax. How do i file my 2012 taxes late You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. How do i file my 2012 taxes late Such an impairment requires proof of existence. How do i file my 2012 taxes late   For details and more information about filing a claim, see Publication 556. How do i file my 2012 taxes late Use one of the following forms to file a claim. How do i file my 2012 taxes late For more information, see the instructions for the applicable form. How do i file my 2012 taxes late Table 10-1. How do i file my 2012 taxes late Forms Used To File a Claim IF you filed as a. How do i file my 2012 taxes late . How do i file my 2012 taxes late . How do i file my 2012 taxes late THEN file. How do i file my 2012 taxes late . How do i file my 2012 taxes late . How do i file my 2012 taxes late Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. How do i file my 2012 taxes late Under this method, you do not accrue service related income you expect to be uncollectible. How do i file my 2012 taxes late Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. How do i file my 2012 taxes late Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. How do i file my 2012 taxes late Service related income. How do i file my 2012 taxes late   You can use the nonaccrual-experience method only for amounts earned by performing services. How do i file my 2012 taxes late You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. How do i file my 2012 taxes late Gross receipts test. How do i file my 2012 taxes late   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. How do i file my 2012 taxes late If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. How do i file my 2012 taxes late   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. How do i file my 2012 taxes late For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. How do i file my 2012 taxes late Interest or penalty charged. How do i file my 2012 taxes late   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. How do i file my 2012 taxes late However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. How do i file my 2012 taxes late You otherwise accrue the full amount due as gross income at the time you provide the services. How do i file my 2012 taxes late You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. How do i file my 2012 taxes late Change in accounting method. How do i file my 2012 taxes late   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. How do i file my 2012 taxes late See Form 3115 and the Instructions for Form 3115 for more information. How do i file my 2012 taxes late Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. How do i file my 2012 taxes late The amount you include is limited to the amount you actually deducted. How do i file my 2012 taxes late However, you can exclude the amount deducted that did not reduce your tax. How do i file my 2012 taxes late Report the recovery as “Other income” on the appropriate business form or schedule. How do i file my 2012 taxes late See Recoveries in Publication 525 for more information. How do i file my 2012 taxes late Net operating loss (NOL) carryover. How do i file my 2012 taxes late   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. How do i file my 2012 taxes late A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. How do i file my 2012 taxes late For more information about NOLs, see Publication 536. How do i file my 2012 taxes late Also, see the Instructions for Form 1045, and the Instructions for Form 1139. 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How do i file my 2012 taxes late Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. How do i file my 2012 taxes late Tax questions. How do i file my 2012 taxes late How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How do i file my 2012 taxes late How To Use This Workbook You can use this workbook by following these five steps. How do i file my 2012 taxes late Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. How do i file my 2012 taxes late Know the definitions of adjusted basis and fair market value, discussed below. How do i file my 2012 taxes late Fill out Schedules 1 through 6. How do i file my 2012 taxes late Read the Instructions for Form 4684. How do i file my 2012 taxes late Fill out Form 4684 using the information you entered in Schedules 1 through 6. How do i file my 2012 taxes late Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. How do i file my 2012 taxes late Take what's in each row of. How do i file my 2012 taxes late . How do i file my 2012 taxes late . How do i file my 2012 taxes late And enter it on Form 4684. How do i file my 2012 taxes late . How do i file my 2012 taxes late . How do i file my 2012 taxes late Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. How do i file my 2012 taxes late   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. How do i file my 2012 taxes late If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. How do i file my 2012 taxes late If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. How do i file my 2012 taxes late Fair market value. How do i file my 2012 taxes late   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. How do i file my 2012 taxes late When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. How do i file my 2012 taxes late Deduction limits. How do i file my 2012 taxes late   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. How do i file my 2012 taxes late See the Instructions for Form 4684, Section B. How do i file my 2012 taxes late If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. How do i file my 2012 taxes late   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. How do i file my 2012 taxes late Employee property is property used in performing services as an employee. How do i file my 2012 taxes late Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. How do i file my 2012 taxes late You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. How do i file my 2012 taxes late NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. How do i file my 2012 taxes late Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How do i file my 2012 taxes late You can email us at taxforms@irs. How do i file my 2012 taxes late gov. How do i file my 2012 taxes late Please put “Publications Comment” on the subject line. How do i file my 2012 taxes late You can also send us comments from www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/formspubs/. How do i file my 2012 taxes late Select “Comment on Tax Forms and Publications” under “Information about. How do i file my 2012 taxes late ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How do i file my 2012 taxes late Ordering forms and publications. How do i file my 2012 taxes late   Visit www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How do i file my 2012 taxes late Internal Revenue Service 1201 N. How do i file my 2012 taxes late Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How do i file my 2012 taxes late   If you have a tax question, check the information available on IRS. How do i file my 2012 taxes late gov or call 1-800-829-1040. How do i file my 2012 taxes late We cannot answer tax questions sent to either of the above addresses. How do i file my 2012 taxes late How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. How do i file my 2012 taxes late By selecting the method that is best for you, you will have quick and easy access to tax help. How do i file my 2012 taxes late Free help with your return. How do i file my 2012 taxes late   Free help in preparing your return is available nationwide from IRS-certified volunteers. How do i file my 2012 taxes late The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How do i file my 2012 taxes late 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. How do i file my 2012 taxes late To find the nearest VITA or TCE site, visit IRS. How do i file my 2012 taxes late gov or call 1-800-906-9887 or 1-800-829-1040. How do i file my 2012 taxes late   As part of the TCE program, AARP offers the Tax-Aide counseling program. How do i file my 2012 taxes late To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. How do i file my 2012 taxes late aarp. How do i file my 2012 taxes late org/money/taxaide. How do i file my 2012 taxes late   For more information on these programs, go to IRS. How do i file my 2012 taxes late gov and enter keyword “VITA” in the upper right-hand corner. How do i file my 2012 taxes late Internet. How do i file my 2012 taxes late You can access the IRS website at IRS. How do i file my 2012 taxes late gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. How do i file my 2012 taxes late Go to IRS. How do i file my 2012 taxes late gov and click on Where's My Refund. How do i file my 2012 taxes late Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How do i file my 2012 taxes late If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How do i file my 2012 taxes late Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How do i file my 2012 taxes late E-file your return. How do i file my 2012 taxes late Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How do i file my 2012 taxes late Download forms, including talking tax forms, instructions, and publications. How do i file my 2012 taxes late Order IRS products online. How do i file my 2012 taxes late Research your tax questions online. How do i file my 2012 taxes late Search publications online by topic or keyword. How do i file my 2012 taxes late Use the online Internal Revenue Code, regulations, or other official guidance. How do i file my 2012 taxes late View Internal Revenue Bulletins (IRBs) published in the last few years. How do i file my 2012 taxes late Figure your withholding allowances using the withholding calculator online at www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/individuals. How do i file my 2012 taxes late Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/individuals. How do i file my 2012 taxes late Sign up to receive local and national tax news by email. How do i file my 2012 taxes late Get information on starting and operating a small business. How do i file my 2012 taxes late Phone. How do i file my 2012 taxes late Many services are available by phone. How do i file my 2012 taxes late   Ordering forms, instructions, and publications. How do i file my 2012 taxes late Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. How do i file my 2012 taxes late You should receive your order within 10 days. How do i file my 2012 taxes late Asking tax questions. How do i file my 2012 taxes late Call the IRS with your tax questions at 1-800-829-1040. How do i file my 2012 taxes late Solving problems. How do i file my 2012 taxes late You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How do i file my 2012 taxes late An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How do i file my 2012 taxes late Call your local Taxpayer Assistance Center for an appointment. How do i file my 2012 taxes late To find the number, go to www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How do i file my 2012 taxes late TTY/TDD equipment. How do i file my 2012 taxes late If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How do i file my 2012 taxes late TeleTax topics. How do i file my 2012 taxes late Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How do i file my 2012 taxes late Refund information. How do i file my 2012 taxes late You can check the status of your refund on the new IRS phone app. How do i file my 2012 taxes late Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. How do i file my 2012 taxes late IRS2Go is a new way to provide you with information and tools. How do i file my 2012 taxes late To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). How do i file my 2012 taxes late Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How do i file my 2012 taxes late If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How do i file my 2012 taxes late Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How do i file my 2012 taxes late If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. How do i file my 2012 taxes late Other refund information. How do i file my 2012 taxes late To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. How do i file my 2012 taxes late Evaluating the quality of our telephone services. How do i file my 2012 taxes late To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How do i file my 2012 taxes late One method is for a second IRS representative to listen in on or record random telephone calls. How do i file my 2012 taxes late Another is to ask some callers to complete a short survey at the end of the call. How do i file my 2012 taxes late Walk-in. How do i file my 2012 taxes late Many products and services are available on a walk-in basis. How do i file my 2012 taxes late   Products. How do i file my 2012 taxes late You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How do i file my 2012 taxes late Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. How do i file my 2012 taxes late Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How do i file my 2012 taxes late Services. How do i file my 2012 taxes late You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How do i file my 2012 taxes late An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How do i file my 2012 taxes late If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. How do i file my 2012 taxes late No appointment is necessary—just walk in. How do i file my 2012 taxes late If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How do i file my 2012 taxes late A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How do i file my 2012 taxes late If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. How do i file my 2012 taxes late All other issues will be handled without an appointment. How do i file my 2012 taxes late To find the number of your local office, go to  www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How do i file my 2012 taxes late Mail. How do i file my 2012 taxes late You can send your order for forms, instructions, and publications to the address below. How do i file my 2012 taxes late You should receive a response within 10 days after your request is received. How do i file my 2012 taxes late  Internal Revenue Service 1201 N. How do i file my 2012 taxes late Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. How do i file my 2012 taxes late   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How do i file my 2012 taxes late Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. How do i file my 2012 taxes late We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. How do i file my 2012 taxes late Remember, the worst thing you can do is nothing at all. How do i file my 2012 taxes late   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. How do i file my 2012 taxes late You face (or your business is facing) an immediate threat of adverse action. How do i file my 2012 taxes late You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. How do i file my 2012 taxes late   If you qualify for our help, we’ll do everything we can to get your problem resolved. How do i file my 2012 taxes late You will be assigned to one advocate who will be with you at every turn. How do i file my 2012 taxes late We have offices in every state, the District of Columbia, and Puerto Rico. How do i file my 2012 taxes late Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. How do i file my 2012 taxes late And our services are always free. How do i file my 2012 taxes late   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. How do i file my 2012 taxes late Our tax toolkit at www. How do i file my 2012 taxes late TaxpayerAdvocate. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov can help you understand these rights. How do i file my 2012 taxes late   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/advocate. How do i file my 2012 taxes late You can also call our toll-free number at 1-877-777-4778. How do i file my 2012 taxes late   TAS also handles large-scale or systemic problems that affect many taxpayers. How do i file my 2012 taxes late If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/advocate. How do i file my 2012 taxes late Low Income Taxpayer Clinics (LITCs). How do i file my 2012 taxes late   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. How do i file my 2012 taxes late Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. How do i file my 2012 taxes late These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. How do i file my 2012 taxes late Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. How do i file my 2012 taxes late For more information and to find a clinic near you, see the LITC page at www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. How do i file my 2012 taxes late This publication is also available by calling 1-800-829-3676 or at your local IRS office. How do i file my 2012 taxes late Free tax services. How do i file my 2012 taxes late   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. How do i file my 2012 taxes late Learn about free tax information from the IRS, including publications, services, and education and assistance programs. How do i file my 2012 taxes late The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. How do i file my 2012 taxes late The majority of the information and services listed in this publication are available to you free of charge. How do i file my 2012 taxes late If there is a fee associated with a resource or service, it is listed in the publication. How do i file my 2012 taxes late   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How do i file my 2012 taxes late DVD for tax products. How do i file my 2012 taxes late You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How do i file my 2012 taxes late Prior-year forms, instructions, and publications. How do i file my 2012 taxes late Tax Map: an electronic research tool and finding aid. How do i file my 2012 taxes late Tax law frequently asked questions. How do i file my 2012 taxes late Tax Topics from the IRS telephone response system. How do i file my 2012 taxes late Internal Revenue Code—Title 26 of the U. How do i file my 2012 taxes late S. How do i file my 2012 taxes late Code. How do i file my 2012 taxes late Links to other Internet based Tax Research Materials. How do i file my 2012 taxes late Fill-in, print, and save features for most tax forms. How do i file my 2012 taxes late Internal Revenue Bulletins. How do i file my 2012 taxes late Toll-free and email technical support. How do i file my 2012 taxes late Two releases during the year. How do i file my 2012 taxes late  – The first release will ship the beginning of January 2012. How do i file my 2012 taxes late  – The final release will ship the beginning of March 2012. How do i file my 2012 taxes late Purchase the DVD from National Technical Information Service (NTIS) at www. How do i file my 2012 taxes late irs. How do i file my 2012 taxes late gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). How do i file my 2012 taxes late Prev  Up  Next   Home   More Online Publications