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How To File 2012 Tax Returns

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How To File 2012 Tax Returns

How to file 2012 tax returns Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. How to file 2012 tax returns irs. How to file 2012 tax returns gov/pub51. How to file 2012 tax returns What's New Social security and Medicare tax for 2014. How to file 2012 tax returns  The social security tax rate is 6. How to file 2012 tax returns 2% each for the employee and employer, unchanged from 2013. How to file 2012 tax returns The social security wage base limit is $117,000. How to file 2012 tax returns The Medicare tax rate is 1. How to file 2012 tax returns 45% each for the employee and employer, unchanged from 2013. How to file 2012 tax returns There is no wage base limit for Medicare tax. How to file 2012 tax returns Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. How to file 2012 tax returns Withholding allowance. How to file 2012 tax returns  The 2014 amount for one withholding allowance on an annual basis is $3,950. How to file 2012 tax returns Change of responsible party. How to file 2012 tax returns  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. How to file 2012 tax returns Form 8822-B must be filed within 60 days of the change. How to file 2012 tax returns If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. How to file 2012 tax returns For a definition of "responsible party", see the Form 8822-B instructions. How to file 2012 tax returns Same-sex marriage. How to file 2012 tax returns  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. How to file 2012 tax returns For more information, see Revenue Ruling 2013-17, 2013-38 I. How to file 2012 tax returns R. How to file 2012 tax returns B. How to file 2012 tax returns 201, available at www. How to file 2012 tax returns irs. How to file 2012 tax returns gov/irb/2013-38_IRB/ar07. How to file 2012 tax returns html. How to file 2012 tax returns Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. How to file 2012 tax returns Notice 2013-61, 2013-44 I. How to file 2012 tax returns R. How to file 2012 tax returns B. How to file 2012 tax returns 432, is available at www. How to file 2012 tax returns irs. How to file 2012 tax returns gov/irb/2013-44_IRB/ar10. How to file 2012 tax returns html. How to file 2012 tax returns Reminders Additional Medicare Tax withholding. How to file 2012 tax returns  In addition to withholding Medicare tax at 1. How to file 2012 tax returns 45%, you must withhold a 0. How to file 2012 tax returns 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to file 2012 tax returns You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. How to file 2012 tax returns Additional Medicare Tax is only imposed on the employee. How to file 2012 tax returns There is no employer share of Additional Medicare Tax. How to file 2012 tax returns All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. How to file 2012 tax returns For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. How to file 2012 tax returns For more information on Additional Medicare Tax, visit IRS. How to file 2012 tax returns gov and enter “Additional Medicare Tax” in the search box. How to file 2012 tax returns Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. How to file 2012 tax returns  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. How to file 2012 tax returns Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. How to file 2012 tax returns For more information, visit IRS. How to file 2012 tax returns gov and enter “work opportunity tax credit” in the search box. How to file 2012 tax returns Outsourcing payroll duties. How to file 2012 tax returns  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. How to file 2012 tax returns The employer remains responsible if the third party fails to perform any required action. How to file 2012 tax returns If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. How to file 2012 tax returns gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. How to file 2012 tax returns COBRA premium assistance credit. How to file 2012 tax returns  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. How to file 2012 tax returns For more information, see COBRA premium assistance credit under Introduction. How to file 2012 tax returns Compensation paid to H-2A foreign agricultural workers. How to file 2012 tax returns  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. How to file 2012 tax returns Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. How to file 2012 tax returns On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. How to file 2012 tax returns An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. How to file 2012 tax returns In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. How to file 2012 tax returns Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. How to file 2012 tax returns These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. How to file 2012 tax returns For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. How to file 2012 tax returns Additional employment tax information. How to file 2012 tax returns  Visit the IRS website at www. How to file 2012 tax returns irs. How to file 2012 tax returns gov/businesses and click on Employment Taxes under Businesses Topics. How to file 2012 tax returns For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. How to file 2012 tax returns m. How to file 2012 tax returns –7:00 p. How to file 2012 tax returns m. How to file 2012 tax returns local time (Alaska and Hawaii follow Pacific time). How to file 2012 tax returns Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. How to file 2012 tax returns Disregarded entities and qualified subchapter S subsidiaries (QSubs). How to file 2012 tax returns  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. How to file 2012 tax returns Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. How to file 2012 tax returns See Regulations sections 1. How to file 2012 tax returns 1361-4(a)(7) and 301. How to file 2012 tax returns 7701-2(c)(2)(iv). How to file 2012 tax returns Differential wage payments. How to file 2012 tax returns  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. How to file 2012 tax returns For more information, see Publication 15 (Circular E). How to file 2012 tax returns Federal tax deposits must be made by electronic funds transfer. How to file 2012 tax returns  You must use electronic funds transfer to make all federal tax deposits. How to file 2012 tax returns Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to file 2012 tax returns If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. How to file 2012 tax returns Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to file 2012 tax returns EFTPS is a free service provided by the Department of Treasury. How to file 2012 tax returns Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to file 2012 tax returns For more information on making federal tax deposits, see How To Deposit in section 7. How to file 2012 tax returns To get more information about EFTPS or to enroll in EFTPS, visit www. How to file 2012 tax returns eftps. How to file 2012 tax returns gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to file 2012 tax returns Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. How to file 2012 tax returns Electronic filing and payment. How to file 2012 tax returns  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. How to file 2012 tax returns Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. How to file 2012 tax returns Spend less time and worry on taxes and more time running your business. How to file 2012 tax returns Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. How to file 2012 tax returns For e-file, visit the IRS website at www. How to file 2012 tax returns irs. How to file 2012 tax returns gov/efile for additional information. How to file 2012 tax returns For EFTPS, visit www. How to file 2012 tax returns eftps. How to file 2012 tax returns gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. How to file 2012 tax returns For electronic filing of Form W-2, visit www. How to file 2012 tax returns socialsecurity. How to file 2012 tax returns gov/employer. How to file 2012 tax returns If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. How to file 2012 tax returns If a valid EIN is not provided, the return or payment will not be processed. How to file 2012 tax returns This may result in penalties and delays in processing your return or payment. How to file 2012 tax returns Electronic funds withdrawal (EFW). How to file 2012 tax returns  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. How to file 2012 tax returns However, do not use EFW to make federal tax deposits. How to file 2012 tax returns For more information on paying your taxes using EFW, visit the IRS website at www. How to file 2012 tax returns irs. How to file 2012 tax returns gov/e-pay. How to file 2012 tax returns A fee may be charged to file electronically. How to file 2012 tax returns Credit or debit card payments. How to file 2012 tax returns   Employers can pay the balance due shown on Form 943 by credit or debit card. How to file 2012 tax returns Do not use a credit or debit card to make federal tax deposits. How to file 2012 tax returns For more information on paying your taxes with a credit or debit card, visit the IRS website at www. How to file 2012 tax returns irs. How to file 2012 tax returns gov/e-pay. How to file 2012 tax returns When you hire a new employee. How to file 2012 tax returns  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. How to file 2012 tax returns Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. How to file 2012 tax returns If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. How to file 2012 tax returns If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. How to file 2012 tax returns See section 1 for more information. How to file 2012 tax returns Eligibility for employment. How to file 2012 tax returns  You must verify that each new employee is legally eligible to work in the United States. How to file 2012 tax returns This includes completing the U. How to file 2012 tax returns S. How to file 2012 tax returns Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. How to file 2012 tax returns You can get the form from USCIS offices or by calling 1-800-870-3676. How to file 2012 tax returns Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. How to file 2012 tax returns uscis. How to file 2012 tax returns gov for more information. How to file 2012 tax returns New hire reporting. How to file 2012 tax returns   You are required to report any new employee to a designated state new-hire registry. How to file 2012 tax returns A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. How to file 2012 tax returns Many states accept a copy of Form W-4 with employer information added. How to file 2012 tax returns Visit the Office of Child Support Enforcement's website at www. How to file 2012 tax returns acf. How to file 2012 tax returns hhs. How to file 2012 tax returns gov/programs/cse/newhire for more information. How to file 2012 tax returns Dishonored payments. How to file 2012 tax returns  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. How to file 2012 tax returns The penalty is $25 or 2% of the payment, whichever is more. How to file 2012 tax returns However, the penalty on dishonored payments of $24. How to file 2012 tax returns 99 or less is an amount equal to the payment. How to file 2012 tax returns For example, a dishonored payment of $18 is charged a penalty of $18. How to file 2012 tax returns Forms in Spanish. How to file 2012 tax returns  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. How to file 2012 tax returns For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). How to file 2012 tax returns For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. How to file 2012 tax returns References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). How to file 2012 tax returns Information returns. How to file 2012 tax returns  You may be required to file information returns to report certain types of payments made during the year. How to file 2012 tax returns For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. How to file 2012 tax returns For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). How to file 2012 tax returns Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. How to file 2012 tax returns See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. How to file 2012 tax returns If you file 250 or more Forms W-2, you must file them electronically. How to file 2012 tax returns SSA will not accept Forms W-2 and W-3 filed on any magnetic media. How to file 2012 tax returns Information reporting customer service site. How to file 2012 tax returns  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. How to file 2012 tax returns If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). How to file 2012 tax returns The call site can also be reached by email at mccirp@irs. How to file 2012 tax returns gov. How to file 2012 tax returns Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. How to file 2012 tax returns Web-based application for an employer identification number (EIN). How to file 2012 tax returns  You can apply for an employer identification number (EIN) online by visiting IRS. How to file 2012 tax returns gov and clicking on the Apply for an EIN Online link under Tools. How to file 2012 tax returns When a crew leader furnishes workers to you. How to file 2012 tax returns  Record the crew leader's name, address, and EIN. How to file 2012 tax returns See sections 2 and 10. How to file 2012 tax returns Change of address. How to file 2012 tax returns  Use Form 8822-B to notify the IRS of an address change. How to file 2012 tax returns Do not mail form 8822-B with your employment tax return. How to file 2012 tax returns Ordering forms and publications. How to file 2012 tax returns  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. How to file 2012 tax returns irs. How to file 2012 tax returns gov/businesses. How to file 2012 tax returns Click on the Online Ordering for Information Returns and Employer Returns. How to file 2012 tax returns You can also visit www. How to file 2012 tax returns irs. How to file 2012 tax returns gov/formspubs to download other forms and publications. How to file 2012 tax returns Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. How to file 2012 tax returns Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. How to file 2012 tax returns socialsecurity. How to file 2012 tax returns gov/employer, to register for Business Services Online. How to file 2012 tax returns You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. How to file 2012 tax returns Form W-3 will be created for you based on your Forms W-2. How to file 2012 tax returns Tax Questions. How to file 2012 tax returns   If you have a tax question, check the information available on IRS. How to file 2012 tax returns gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. How to file 2012 tax returns m. How to file 2012 tax returns –7:00 p. How to file 2012 tax returns m. How to file 2012 tax returns local time (Alaska and Hawaii follow Pacific time). How to file 2012 tax returns We cannot answer tax questions sent to the address provided later for comments and suggestions. How to file 2012 tax returns Recordkeeping. How to file 2012 tax returns  Keep all records of employment taxes for at least 4 years. How to file 2012 tax returns These should be available for IRS review. How to file 2012 tax returns Your records should include the following information. How to file 2012 tax returns Your employer identification number (EIN). How to file 2012 tax returns Amounts and dates of all wage, annuity, and pension payments. How to file 2012 tax returns Names, addresses, social security numbers, and occupations of employees and recipients. How to file 2012 tax returns Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. How to file 2012 tax returns Dates of employment for each employee. How to file 2012 tax returns Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. How to file 2012 tax returns Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). How to file 2012 tax returns Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. How to file 2012 tax returns Copies of returns filed and confirmation numbers. How to file 2012 tax returns Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. How to file 2012 tax returns If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. How to file 2012 tax returns If the crew leader has no permanent mailing address, record his or her present address. How to file 2012 tax returns Private delivery services. How to file 2012 tax returns  You can use certain private delivery services designated by the IRS to send tax returns and payments. How to file 2012 tax returns The list includes only the following. How to file 2012 tax returns DHL Express (DHL): DHL Same Day Service. How to file 2012 tax returns Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. How to file 2012 tax returns United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How to file 2012 tax returns M. How to file 2012 tax returns , UPS Worldwide Express Plus, and UPS Worldwide Express. How to file 2012 tax returns For the IRS mailing address to use if you are using a private delivery service, go to IRS. How to file 2012 tax returns gov and enter "private delivery service" in the search box. How to file 2012 tax returns Your private delivery service can tell you how to get written proof of the mailing date. How to file 2012 tax returns Private delivery services cannot deliver items to P. How to file 2012 tax returns O. How to file 2012 tax returns boxes. How to file 2012 tax returns You must use the U. How to file 2012 tax returns S. How to file 2012 tax returns Postal Service to mail any item to an IRS P. How to file 2012 tax returns O. How to file 2012 tax returns box address. How to file 2012 tax returns Photographs of missing children. How to file 2012 tax returns  The IRS is a proud partner with the National Center for Missing and Exploited Children. How to file 2012 tax returns Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file 2012 tax returns You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. How to file 2012 tax returns Calendar The following are important dates and responsibilities. How to file 2012 tax returns See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. How to file 2012 tax returns Also see Publication 509, Tax Calendars. How to file 2012 tax returns   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. How to file 2012 tax returns A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. How to file 2012 tax returns However, a statewide legal holiday does not delay the due date of federal tax deposits. How to file 2012 tax returns See Deposits on Business Days Only in section 7. How to file 2012 tax returns For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. How to file 2012 tax returns S. How to file 2012 tax returns Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. How to file 2012 tax returns See Private delivery services under Reminders. How to file 2012 tax returns By January 31 . How to file 2012 tax returns   File Form 943. How to file 2012 tax returns See section 8 for more information on Form 943. How to file 2012 tax returns If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. How to file 2012 tax returns Furnish each employee with a completed Form W-2. How to file 2012 tax returns Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). How to file 2012 tax returns File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. How to file 2012 tax returns See section 10 for more information on FUTA. How to file 2012 tax returns If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. How to file 2012 tax returns File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. How to file 2012 tax returns If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. How to file 2012 tax returns By February 15. How to file 2012 tax returns  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. How to file 2012 tax returns On February 16. How to file 2012 tax returns  Any Form W-4 claiming exemption from withholding for the previous year has now expired. How to file 2012 tax returns Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. How to file 2012 tax returns If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. How to file 2012 tax returns See section 5 for more information. How to file 2012 tax returns If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. How to file 2012 tax returns By February 28. How to file 2012 tax returns   File paper Forms 1099 and 1096. How to file 2012 tax returns File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. How to file 2012 tax returns S. How to file 2012 tax returns Information Returns, with the IRS. How to file 2012 tax returns For electronically filed returns, see By March 31 below. How to file 2012 tax returns File paper Forms W-2 and W-3. How to file 2012 tax returns File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. How to file 2012 tax returns For electronically filed returns, see By March 31 next. How to file 2012 tax returns By March 31. How to file 2012 tax returns   File electronic Forms W-2 and 1099. How to file 2012 tax returns File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. How to file 2012 tax returns For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. How to file 2012 tax returns socialsecurity. How to file 2012 tax returns gov/employer. How to file 2012 tax returns For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. How to file 2012 tax returns By April 30, July 31, October 31, and January 31. How to file 2012 tax returns   Deposit FUTA taxes. How to file 2012 tax returns Deposit FUTA tax if the undeposited amount is over $500. How to file 2012 tax returns Before December 1. How to file 2012 tax returns  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. How to file 2012 tax returns Introduction This publication is for employers of agricultural workers (farmworkers). How to file 2012 tax returns It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). How to file 2012 tax returns Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. How to file 2012 tax returns If you have nonfarm employees, see Publication 15 (Circular E). How to file 2012 tax returns If you have employees in the U. How to file 2012 tax returns S. How to file 2012 tax returns Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). How to file 2012 tax returns Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. How to file 2012 tax returns Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. How to file 2012 tax returns Comments and suggestions. How to file 2012 tax returns   We welcome your comments about this publication and your suggestions for future editions. How to file 2012 tax returns   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. How to file 2012 tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file 2012 tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file 2012 tax returns   You can also send us comments from www. How to file 2012 tax returns irs. How to file 2012 tax returns gov/formspubs. How to file 2012 tax returns Click on More Information and then click on Comment on Tax Forms and Publications. How to file 2012 tax returns   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. How to file 2012 tax returns COBRA premium assistance credit. How to file 2012 tax returns   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. How to file 2012 tax returns COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. How to file 2012 tax returns Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). How to file 2012 tax returns Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. How to file 2012 tax returns Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. How to file 2012 tax returns For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. How to file 2012 tax returns   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. How to file 2012 tax returns For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. How to file 2012 tax returns   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. How to file 2012 tax returns The assistance for the coverage can last up to 15 months. How to file 2012 tax returns   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. How to file 2012 tax returns For more information, see Notice 2009-27, 2009-16 I. How to file 2012 tax returns R. How to file 2012 tax returns B. How to file 2012 tax returns 838, available at www. How to file 2012 tax returns irs. How to file 2012 tax returns gov/irb/2009-16_irb/ar09. How to file 2012 tax returns html. How to file 2012 tax returns   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. How to file 2012 tax returns   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. How to file 2012 tax returns The reimbursement is made through a credit against the employer's employment tax liabilities. How to file 2012 tax returns For information on how to claim the credit, see the Instructions for Form 943. How to file 2012 tax returns The credit is treated as a deposit made on the first day of the return period. How to file 2012 tax returns In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. How to file 2012 tax returns In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. How to file 2012 tax returns   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. How to file 2012 tax returns Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. How to file 2012 tax returns In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. How to file 2012 tax returns In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. How to file 2012 tax returns Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. How to file 2012 tax returns Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. How to file 2012 tax returns A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. How to file 2012 tax returns   For more information, visit IRS. How to file 2012 tax returns gov and enter “COBRA” in the search box. How to file 2012 tax returns Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications
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The How To File 2012 Tax Returns

How to file 2012 tax returns Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. How to file 2012 tax returns Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. How to file 2012 tax returns Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. How to file 2012 tax returns Any forgiven tax liability owed to the IRS will not have to be paid. How to file 2012 tax returns Any forgiven tax liability that has already been paid will be refunded. How to file 2012 tax returns (See Refund of Taxes Paid, later. How to file 2012 tax returns ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. How to file 2012 tax returns Then read Amount of Tax Forgiven. How to file 2012 tax returns Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. How to file 2012 tax returns Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. How to file 2012 tax returns See Minimum Amount of Relief later under Amount of Tax Forgiven. How to file 2012 tax returns Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. How to file 2012 tax returns Oklahoma City attack. How to file 2012 tax returns   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. How to file 2012 tax returns Example 1. How to file 2012 tax returns A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. How to file 2012 tax returns His income tax is forgiven for 1994 and 1995. How to file 2012 tax returns Example 2. How to file 2012 tax returns A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. How to file 2012 tax returns She subsequently died of her wounds in 1996. How to file 2012 tax returns Her income tax is forgiven for 1994, 1995, and 1996. How to file 2012 tax returns September 11 attacks and anthrax attacks. How to file 2012 tax returns   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. How to file 2012 tax returns Example 1. How to file 2012 tax returns A Pentagon employee died in the September 11 attack. How to file 2012 tax returns Her income tax is forgiven for 2000 and 2001. How to file 2012 tax returns Example 2. How to file 2012 tax returns A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. How to file 2012 tax returns His income tax liability is forgiven for 2000, 2001, and 2002. How to file 2012 tax returns Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. How to file 2012 tax returns On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. How to file 2012 tax returns To figure the tax to be forgiven, use the following worksheets. How to file 2012 tax returns Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). How to file 2012 tax returns Use Worksheet B for any eligible year the decedent filed a joint return. How to file 2012 tax returns See the illustrated Worksheet B near the end of this publication. How to file 2012 tax returns Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. How to file 2012 tax returns Instead, complete Worksheet C and file a return for the decedent's last tax year. How to file 2012 tax returns See Minimum Amount of Relief, later. How to file 2012 tax returns If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. How to file 2012 tax returns In English–7 a. How to file 2012 tax returns m. How to file 2012 tax returns to 10 p. How to file 2012 tax returns m. How to file 2012 tax returns local time. How to file 2012 tax returns In Spanish–8 a. How to file 2012 tax returns m. How to file 2012 tax returns to 9:30 p. How to file 2012 tax returns m. How to file 2012 tax returns local time. How to file 2012 tax returns Both spouses died. How to file 2012 tax returns   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. How to file 2012 tax returns Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). How to file 2012 tax returns If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. How to file 2012 tax returns However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. How to file 2012 tax returns The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. How to file 2012 tax returns Residents of community property states. How to file 2012 tax returns   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. How to file 2012 tax returns Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. How to file 2012 tax returns Worksheet B. How to file 2012 tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to file 2012 tax returns 1       2 Enter the decedent's taxable income. How to file 2012 tax returns Figure taxable income as if a separate return had been filed. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 2       3 Enter the decedent's total tax. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 4       5 Subtract line 4 from line 3. How to file 2012 tax returns 5       6 Enter the surviving spouse's taxable income. How to file 2012 tax returns Figure taxable income as if a separate return had been filed. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 6       7 Enter the surviving spouse's total tax. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to file 2012 tax returns 8       9 Subtract line 8 from line 7. How to file 2012 tax returns 9       10 Add lines 5 and 9. How to file 2012 tax returns 10       11 Enter the total tax from the joint return. How to file 2012 tax returns See Table 1 on page 5 for the line number for years before 2002. How to file 2012 tax returns 11       12 Add lines 4 and 8. How to file 2012 tax returns 12       13 Subtract line 12 from line 11. How to file 2012 tax returns 13       14 Divide line 5 by line 10. How to file 2012 tax returns Enter the result as a decimal. How to file 2012 tax returns 14       15 Tax to be forgiven. How to file 2012 tax returns Multiply line 13 by line 14 and enter the result. How to file 2012 tax returns 15       Note. How to file 2012 tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to file 2012 tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file 2012 tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to file 2012 tax returns The IRS will determine the amount to be refunded. How to file 2012 tax returns Worksheet B. How to file 2012 tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to file 2012 tax returns 1       2 Enter the decedent's taxable income. How to file 2012 tax returns Figure taxable income as if a separate return had been filed. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 2       3 Enter the decedent's total tax. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 4       5 Subtract line 4 from line 3. How to file 2012 tax returns 5       6 Enter the surviving spouse's taxable income. How to file 2012 tax returns Figure taxable income as if a separate return had been filed. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 6       7 Enter the surviving spouse's total tax. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to file 2012 tax returns 8       9 Subtract line 8 from line 7. How to file 2012 tax returns 9       10 Add lines 5 and 9. How to file 2012 tax returns 10       11 Enter the total tax from the joint return. How to file 2012 tax returns See Table 1 on page 5 for the line number for years before 2002. How to file 2012 tax returns 11       12 Add lines 4 and 8. How to file 2012 tax returns 12       13 Subtract line 12 from line 11. How to file 2012 tax returns 13       14 Divide line 5 by line 10. How to file 2012 tax returns Enter the result as a decimal. How to file 2012 tax returns 14       15 Tax to be forgiven. How to file 2012 tax returns Multiply line 13 by line 14 and enter the result. How to file 2012 tax returns 15       Note. How to file 2012 tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to file 2012 tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file 2012 tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to file 2012 tax returns The IRS will determine the amount to be refunded. How to file 2012 tax returns Instructions for Worksheet B Table 1. How to file 2012 tax returns Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. How to file 2012 tax returns * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. How to file 2012 tax returns ** File Form 4506 to get a transcript of the decedent's account. How to file 2012 tax returns Table 1. How to file 2012 tax returns Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. How to file 2012 tax returns * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. How to file 2012 tax returns ** File Form 4506 to get a transcript of the decedent's account. How to file 2012 tax returns Lines 2 and 6. How to file 2012 tax returns   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. How to file 2012 tax returns   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. How to file 2012 tax returns Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. How to file 2012 tax returns Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. How to file 2012 tax returns   Allocate business deductions to the owner of the business. How to file 2012 tax returns Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. How to file 2012 tax returns Lines 3 and 7. How to file 2012 tax returns   Figure the total tax as if a separate return had been filed. How to file 2012 tax returns The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. How to file 2012 tax returns When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. How to file 2012 tax returns   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. How to file 2012 tax returns If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. How to file 2012 tax returns Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. How to file 2012 tax returns Line 4. How to file 2012 tax returns   Enter the total, if any, of the following taxes. How to file 2012 tax returns Self-employment tax. How to file 2012 tax returns Social security and Medicare tax on tip income not reported to employer. How to file 2012 tax returns Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How to file 2012 tax returns Tax on excess accumulation in qualified retirement plans. How to file 2012 tax returns Household employment taxes. How to file 2012 tax returns Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How to file 2012 tax returns Tax on golden parachute payments. How to file 2012 tax returns Minimum Amount of Relief The minimum amount of relief is $10,000. How to file 2012 tax returns If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. How to file 2012 tax returns The IRS will refund the difference as explained under Refund of Taxes Paid. How to file 2012 tax returns Use Worksheet C to figure the additional tax payment. How to file 2012 tax returns But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. How to file 2012 tax returns Example 1. How to file 2012 tax returns An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. How to file 2012 tax returns The $6,400 is eligible for forgiveness. How to file 2012 tax returns The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. How to file 2012 tax returns Example 2. How to file 2012 tax returns A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. How to file 2012 tax returns The IRS will treat $10,000 as a tax payment for 2001. How to file 2012 tax returns Income received after date of death. How to file 2012 tax returns   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. How to file 2012 tax returns Examples are the final paycheck or dividends on stock owned by the decedent. How to file 2012 tax returns However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). How to file 2012 tax returns Nonqualifying income. How to file 2012 tax returns   The following income is not exempt from tax. How to file 2012 tax returns The tax on it is not eligible for forgiveness. How to file 2012 tax returns Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. How to file 2012 tax returns Amounts that would not have been payable but for an action taken after September 11, 2001. How to file 2012 tax returns The following are examples of nonqualifying income. How to file 2012 tax returns Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. How to file 2012 tax returns Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. How to file 2012 tax returns Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. How to file 2012 tax returns Interest on savings bonds cashed by the beneficiary of the decedent. How to file 2012 tax returns If you are responsible for the estate of a decedent, see Publication 559. How to file 2012 tax returns Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. How to file 2012 tax returns Instructions for lines 2–9 of Worksheet C. How to file 2012 tax returns   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. How to file 2012 tax returns To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. How to file 2012 tax returns Or, if special requirements are met, you can use the alternative computation instead. How to file 2012 tax returns See Alternative computation, later. How to file 2012 tax returns   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. How to file 2012 tax returns Use Form 1041 to figure what the taxable income would be without including the exempt income. How to file 2012 tax returns Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). How to file 2012 tax returns Alternative computation. How to file 2012 tax returns   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. How to file 2012 tax returns You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. How to file 2012 tax returns The estate claimed an income distribution deduction on line 18 (Form 1041). How to file 2012 tax returns Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. How to file 2012 tax returns If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. How to file 2012 tax returns If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. How to file 2012 tax returns Complete the rest of Worksheet C to determine the additional payment allowed. How to file 2012 tax returns Worksheet C. How to file 2012 tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How to file 2012 tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to file 2012 tax returns 1 Minimum relief amount. How to file 2012 tax returns Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to file 2012 tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How to file 2012 tax returns 3       4 Add lines 2 and 3. How to file 2012 tax returns 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How to file 2012 tax returns (See Income received after date of death on page 5. How to file 2012 tax returns ) 5       6 Add lines 4 and 5. How to file 2012 tax returns 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How to file 2012 tax returns 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How to file 2012 tax returns 8       9 Tax on exempt income. How to file 2012 tax returns Subtract line 8 from line 7. How to file 2012 tax returns 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to file 2012 tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to file 2012 tax returns 10       11 Add lines 9 and 10. How to file 2012 tax returns 11   12 Additional payment allowed. How to file 2012 tax returns If line 11 is $10,000 or more, enter -0- and stop here. How to file 2012 tax returns No additional amount is allowed as a tax payment. How to file 2012 tax returns Otherwise, subtract line 11 from line 1 and enter the result. How to file 2012 tax returns 12   Note. How to file 2012 tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to file 2012 tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to file 2012 tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to file 2012 tax returns Write "Sec. How to file 2012 tax returns 692(d)(2) Payment" and the amount to the right of the entry space. How to file 2012 tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. How to file 2012 tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to file 2012 tax returns Write “Sec. How to file 2012 tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. How to file 2012 tax returns Worksheet C. How to file 2012 tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How to file 2012 tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to file 2012 tax returns 1 Minimum relief amount. How to file 2012 tax returns Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to file 2012 tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How to file 2012 tax returns 3       4 Add lines 2 and 3. How to file 2012 tax returns 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How to file 2012 tax returns (See Income received after date of death on page 5. How to file 2012 tax returns ) 5       6 Add lines 4 and 5. How to file 2012 tax returns 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How to file 2012 tax returns 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How to file 2012 tax returns 8       9 Tax on exempt income. How to file 2012 tax returns Subtract line 8 from line 7. How to file 2012 tax returns 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to file 2012 tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to file 2012 tax returns 10       11 Add lines 9 and 10. How to file 2012 tax returns 11   12 Additional payment allowed. How to file 2012 tax returns If line 11 is $10,000 or more, enter -0- and stop here. How to file 2012 tax returns No additional amount is allowed as a tax payment. How to file 2012 tax returns Otherwise, subtract line 11 from line 1 and enter the result. How to file 2012 tax returns 12   Note. How to file 2012 tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to file 2012 tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to file 2012 tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to file 2012 tax returns Write "Sec. How to file 2012 tax returns 692(d)(2) Payment" and the amount to the right of the entry space. How to file 2012 tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. How to file 2012 tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to file 2012 tax returns Write “Sec. How to file 2012 tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. How to file 2012 tax returns Worksheet D. How to file 2012 tax returns Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. How to file 2012 tax returns (See Income received after date of death on page 5. How to file 2012 tax returns ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). How to file 2012 tax returns 4   5 Figure the tax on line 1 using Schedule G (Form 1041). How to file 2012 tax returns 5   6 Estate's tax on exempt income. How to file 2012 tax returns Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. How to file 2012 tax returns Figure the total tax that would have been payable by all beneficiaries. How to file 2012 tax returns Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. How to file 2012 tax returns Add the amounts by which each beneficiary's income tax is increased. How to file 2012 tax returns 7   8 Add lines 6 and 7. How to file 2012 tax returns Enter this amount on line 9 of Worksheet C. How to file 2012 tax returns 8   Worksheet D. How to file 2012 tax returns Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. How to file 2012 tax returns (See Income received after date of death on page 5. How to file 2012 tax returns ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). How to file 2012 tax returns 4   5 Figure the tax on line 1 using Schedule G (Form 1041). How to file 2012 tax returns 5   6 Estate's tax on exempt income. How to file 2012 tax returns Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. How to file 2012 tax returns Figure the total tax that would have been payable by all beneficiaries. How to file 2012 tax returns Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. How to file 2012 tax returns Add the amounts by which each beneficiary's income tax is increased. How to file 2012 tax returns 7   8 Add lines 6 and 7. How to file 2012 tax returns Enter this amount on line 9 of Worksheet C. How to file 2012 tax returns 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. How to file 2012 tax returns Income tax liabilities that have been paid. How to file 2012 tax returns Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. How to file 2012 tax returns See Minimum Amount of Relief, earlier. How to file 2012 tax returns Example 1. How to file 2012 tax returns A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. How to file 2012 tax returns The total, $14,000, is eligible for tax forgiveness. How to file 2012 tax returns However, he paid only $13,000 of that amount. How to file 2012 tax returns The IRS will refund the $13,000 paid. How to file 2012 tax returns Example 2. How to file 2012 tax returns A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. How to file 2012 tax returns The child qualifies for the minimum relief of $10,000. How to file 2012 tax returns The $10,000 is treated as a tax payment for 2001 and will be refunded. How to file 2012 tax returns Period for filing a claim for credit or refund. How to file 2012 tax returns   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. How to file 2012 tax returns For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. How to file 2012 tax returns To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. How to file 2012 tax returns Extension of time for victims of Oklahoma City attack. How to file 2012 tax returns   The period described above has been extended for victims of the Oklahoma City attack. How to file 2012 tax returns Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. How to file 2012 tax returns How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. How to file 2012 tax returns Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. How to file 2012 tax returns Return required but not yet filed. How to file 2012 tax returns   File Form 1040 if the decedent was a U. How to file 2012 tax returns S. How to file 2012 tax returns citizen or resident. How to file 2012 tax returns File Form 1040NR if the decedent was a nonresident alien. How to file 2012 tax returns A nonresident alien is someone who is not a U. How to file 2012 tax returns S. How to file 2012 tax returns citizen or resident. How to file 2012 tax returns Return required and already filed. How to file 2012 tax returns   File a separate Form 1040X for each year you are claiming tax relief. How to file 2012 tax returns Return not required and not filed. How to file 2012 tax returns   File Form 1040 only for the year of death if the decedent was a U. How to file 2012 tax returns S. How to file 2012 tax returns citizen or resident. How to file 2012 tax returns File Form 1040NR if the decedent was a nonresident alien. How to file 2012 tax returns Return not required but already filed. How to file 2012 tax returns   File Form 1040X only for the year of death. How to file 2012 tax returns How to complete the returns. How to file 2012 tax returns   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. How to file 2012 tax returns Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. How to file 2012 tax returns If filing Form 1040 or Form 1040NR, also attach any Forms W–2. How to file 2012 tax returns If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. How to file 2012 tax returns Also, please write one of the following across the top of page 1 of each return. How to file 2012 tax returns KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. How to file 2012 tax returns ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. How to file 2012 tax returns If you need a copy, use Form 4506. How to file 2012 tax returns The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. How to file 2012 tax returns Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. How to file 2012 tax returns Send Form 4506 to the address shown in the form instructions. How to file 2012 tax returns Taxpayer identification number. How to file 2012 tax returns   A taxpayer identification number must be furnished on the decedent's returns. How to file 2012 tax returns This is usually the decedent's social security number (SSN). How to file 2012 tax returns However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). How to file 2012 tax returns If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. How to file 2012 tax returns S. How to file 2012 tax returns income tax return for any tax year, do not apply for an ITIN. How to file 2012 tax returns You may claim a refund by filing Form 1040NR without an SSN or ITIN. How to file 2012 tax returns Necessary Documents Please attach the following documents to the return or amended return. How to file 2012 tax returns Proof of death. How to file 2012 tax returns   Attach a copy of the death certificate. How to file 2012 tax returns If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. How to file 2012 tax returns Form 1310. How to file 2012 tax returns   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. How to file 2012 tax returns You are a surviving spouse filing an original or amended joint return with the decedent. How to file 2012 tax returns You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. How to file 2012 tax returns A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. How to file 2012 tax returns A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. How to file 2012 tax returns      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. How to file 2012 tax returns Include a statement saying an amended return will be filed as soon as the necessary tax information is available. How to file 2012 tax returns Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. How to file 2012 tax returns Use one of the addresses shown below. How to file 2012 tax returns Where you file the returns or claims depends on whether you use the U. How to file 2012 tax returns S. How to file 2012 tax returns Postal Service or a private delivery service. How to file 2012 tax returns Please do not send these returns or claims to any of the addresses shown in the tax form instructions. How to file 2012 tax returns U. How to file 2012 tax returns S. How to file 2012 tax returns Postal Service. How to file 2012 tax returns   If you use the U. How to file 2012 tax returns S. How to file 2012 tax returns Postal Service, file these returns and claims at the following address. How to file 2012 tax returns Internal Revenue Service P. How to file 2012 tax returns O. How to file 2012 tax returns Box 4053 Woburn, MA 01888 Private delivery service. How to file 2012 tax returns   Private delivery services cannot deliver items to P. How to file 2012 tax returns O. How to file 2012 tax returns boxes. How to file 2012 tax returns If you use a private delivery service, file these returns and claims at the following address. How to file 2012 tax returns Internal Revenue Service Stop 661 310 Lowell St. How to file 2012 tax returns Andover, MA 01810 Designated private delivery services. How to file 2012 tax returns   You can use the following private delivery services to file these returns and claims. How to file 2012 tax returns Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. How to file 2012 tax returns DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. How to file 2012 tax returns Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. How to file 2012 tax returns United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How to file 2012 tax returns M. How to file 2012 tax returns , UPS Worldwide Express Plus, and UPS Worldwide Express. How to file 2012 tax returns The private delivery service can tell you how to get written proof of the mailing date. How to file 2012 tax returns Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. How to file 2012 tax returns September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. How to file 2012 tax returns Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. How to file 2012 tax returns These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). How to file 2012 tax returns No withholding applies to these payments. How to file 2012 tax returns Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. How to file 2012 tax returns Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. How to file 2012 tax returns Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. How to file 2012 tax returns (A personal residence can be a rented residence or one you own. How to file 2012 tax returns ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. How to file 2012 tax returns Qualified disaster relief payments also include the following. How to file 2012 tax returns Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. How to file 2012 tax returns Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. How to file 2012 tax returns Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. How to file 2012 tax returns Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. How to file 2012 tax returns Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. How to file 2012 tax returns Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. How to file 2012 tax returns However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. How to file 2012 tax returns If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. How to file 2012 tax returns For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. How to file 2012 tax returns If that period has expired, you are granted an extension. How to file 2012 tax returns You have until January 22, 2003, to file Form 1040X to exclude the death benefits. How to file 2012 tax returns On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. How to file 2012 tax returns 102(b)(2). How to file 2012 tax returns ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. How to file 2012 tax returns The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. How to file 2012 tax returns Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. How to file 2012 tax returns Bureau of Justice Assistance payments. How to file 2012 tax returns   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. How to file 2012 tax returns Government plan annuity. How to file 2012 tax returns   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. How to file 2012 tax returns This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. How to file 2012 tax returns For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. How to file 2012 tax returns More information. How to file 2012 tax returns   For more information, see Publication 559. How to file 2012 tax returns Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. How to file 2012 tax returns The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. How to file 2012 tax returns If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). How to file 2012 tax returns Affected taxpayers. How to file 2012 tax returns   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. How to file 2012 tax returns Any individual whose main home is located in a covered area (defined later). How to file 2012 tax returns Any business entity or sole proprietor whose principal place of business is located in a covered area. How to file 2012 tax returns Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. How to file 2012 tax returns The main home or principal place of business does not have to be located in the covered area. How to file 2012 tax returns Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. How to file 2012 tax returns Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. How to file 2012 tax returns The spouse on a joint return with a taxpayer who is eligible for postponements. How to file 2012 tax returns Any other person determined by the IRS to be affected by a terrorist attack. How to file 2012 tax returns Covered area. How to file 2012 tax returns   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. How to file 2012 tax returns Abatement of interest. How to file 2012 tax returns   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. How to file 2012 tax returns Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. How to file 2012 tax returns You must make this choice to deduct your loss on your 2000 return by the later of the following dates. How to file 2012 tax returns The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). How to file 2012 tax returns The due date (with extensions) for the 2000 return. How to file 2012 tax returns For more information about disaster area losses, see Publication 547. How to file 2012 tax returns Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. How to file 2012 tax returns The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. How to file 2012 tax returns The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. How to file 2012 tax returns These credits may reduce or eliminate the estate tax due. How to file 2012 tax returns A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. How to file 2012 tax returns Recovery from the September 11th Victim Compensation Fund. How to file 2012 tax returns   The value of claims for a decedent's pain and suffering is normally included in the gross estate. How to file 2012 tax returns However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. How to file 2012 tax returns Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. How to file 2012 tax returns Which estates must file a return. How to file 2012 tax returns   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. How to file 2012 tax returns S. How to file 2012 tax returns citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. How to file 2012 tax returns Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. How to file 2012 tax returns Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. How to file 2012 tax returns S. How to file 2012 tax returns Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. How to file 2012 tax returns Where to file. How to file 2012 tax returns   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. How to file 2012 tax returns Internal Revenue Service E & G Department/Stop 824T 201 W. How to file 2012 tax returns Rivercenter Blvd. How to file 2012 tax returns Covington, KY 41011 More information. How to file 2012 tax returns   For more information on the federal estate tax, see the instructions for Form 706. How to file 2012 tax returns Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. How to file 2012 tax returns The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. How to file 2012 tax returns However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. How to file 2012 tax returns For information about these requirements, see Internal Revenue Code section 5891. How to file 2012 tax returns Worksheet B Illustrated. How to file 2012 tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to file 2012 tax returns 1 2000 2001   2 Enter the decedent's taxable income. How to file 2012 tax returns Figure taxable income as if a separate return had been filed. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 2 $17,259 $14,295   3 Enter the decedent's total tax. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 4 3,532 3,109   5 Subtract line 4 from line 3. How to file 2012 tax returns 5 2,591 2,141   6 Enter the surviving spouse's taxable income. How to file 2012 tax returns Figure taxable income as if a separate return had been filed. How to file 2012 tax returns See the instructions for line 2. How to file 2012 tax returns 6 29,025 29,850   7 Enter the surviving spouse's total tax. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to file 2012 tax returns 8 0 0   9 Subtract line 8 from line 7. How to file 2012 tax returns 9 5,277 5,391   10 Add lines 5 and 9. How to file 2012 tax returns 10 7,868 7,532   11 Enter the total tax from the joint return. How to file 2012 tax returns See Table 1 on page 5 for the line number for years before 2002. How to file 2012 tax returns 11 10,789 9,728   12 Add lines 4 and 8. How to file 2012 tax returns 12 3,532 3,109   13 Subtract line 12 from line 11. How to file 2012 tax returns 13 7,257 6,619   14 Divide line 5 by line 10. How to file 2012 tax returns Enter the result as a decimal. How to file 2012 tax returns 14 . How to file 2012 tax returns 329 . How to file 2012 tax returns 284   15 Tax to be forgiven. How to file 2012 tax returns Multiply line 13 by line 14 and enter the result. How to file 2012 tax returns 15 $2,388 $1,880   Note. How to file 2012 tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to file 2012 tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file 2012 tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to file 2012 tax returns The IRS will determine the amount to be refunded. How to file 2012 tax returns Worksheet B Illustrated. How to file 2012 tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to file 2012 tax returns 1 2000 2001   2 Enter the decedent's taxable income. How to file 2012 tax returns Figure taxable income as if a separate return had been filed. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 2 $17,259 $14,295   3 Enter the decedent's total tax. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 4 3,532 3,109   5 Subtract line 4 from line 3. How to file 2012 tax returns 5 2,591 2,141   6 Enter the surviving spouse's taxable income. How to file 2012 tax returns Figure taxable income as if a separate return had been filed. How to file 2012 tax returns See the instructions for line 2. How to file 2012 tax returns 6 29,025 29,850   7 Enter the surviving spouse's total tax. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to file 2012 tax returns 8 0 0   9 Subtract line 8 from line 7. How to file 2012 tax returns 9 5,277 5,391   10 Add lines 5 and 9. How to file 2012 tax returns 10 7,868 7,532   11 Enter the total tax from the joint return. How to file 2012 tax returns See Table 1 on page 5 for the line number for years before 2002. How to file 2012 tax returns 11 10,789 9,728   12 Add lines 4 and 8. How to file 2012 tax returns 12 3,532 3,109   13 Subtract line 12 from line 11. How to file 2012 tax returns 13 7,257 6,619   14 Divide line 5 by line 10. How to file 2012 tax returns Enter the result as a decimal. How to file 2012 tax returns 14 . How to file 2012 tax returns 329 . How to file 2012 tax returns 284   15 Tax to be forgiven. How to file 2012 tax returns Multiply line 13 by line 14 and enter the result. How to file 2012 tax returns 15 $2,388 $1,880   Note. How to file 2012 tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to file 2012 tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file 2012 tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to file 2012 tax returns The IRS will determine the amount to be refunded. How to file 2012 tax returns Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. How to file 2012 tax returns They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. How to file 2012 tax returns The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. How to file 2012 tax returns After the husband died, his estate received income of $4,000. How to file 2012 tax returns Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. How to file 2012 tax returns This net profit is exempt from income tax as explained earlier under Income received after date of death. How to file 2012 tax returns The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. How to file 2012 tax returns To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. How to file 2012 tax returns She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. How to file 2012 tax returns To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. How to file 2012 tax returns To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. How to file 2012 tax returns   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. How to file 2012 tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How to file 2012 tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to file 2012 tax returns 1 Minimum relief amount. How to file 2012 tax returns Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to file 2012 tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . How to file 2012 tax returns 3 0     4 Add lines 2 and 3. How to file 2012 tax returns 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. How to file 2012 tax returns (See Income received after date of death on page 5. How to file 2012 tax returns ) 5 1,000     6 Add lines 4 and 5. How to file 2012 tax returns 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). How to file 2012 tax returns 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). How to file 2012 tax returns 8 435     9 Tax on exempt income. How to file 2012 tax returns Subtract line 8 from line 7. How to file 2012 tax returns 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to file 2012 tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to file 2012 tax returns 10 4,268     11 Add lines 9 and 10. How to file 2012 tax returns 11 $4,543 12 Additional payment allowed. How to file 2012 tax returns If line 11 is $10,000 or more, enter -0- and stop here. How to file 2012 tax returns No additional amount is allowed as a tax payment. How to file 2012 tax returns Otherwise, subtract line 11 from line 1 and enter the result. How to file 2012 tax returns 12 $5,457 Note. How to file 2012 tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to file 2012 tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to file 2012 tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to file 2012 tax returns Write "Sec. How to file 2012 tax returns 692(d)(2) Payment" and the amount to the right of the entry space. How to file 2012 tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. How to file 2012 tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to file 2012 tax returns Write “Sec. How to file 2012 tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. How to file 2012 tax returns Worksheet C Illustrated. How to file 2012 tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. How to file 2012 tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to file 2012 tax returns 1 Minimum relief amount. How to file 2012 tax returns Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to file 2012 tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . How to file 2012 tax returns 3 0     4 Add lines 2 and 3. How to file 2012 tax returns 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. How to file 2012 tax returns (See Income received after date of death on page 5. How to file 2012 tax returns ) 5 1,000     6 Add lines 4 and 5. How to file 2012 tax returns 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). How to file 2012 tax returns 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). How to file 2012 tax returns 8 435     9 Tax on exempt income. How to file 2012 tax returns Subtract line 8 from line 7. How to file 2012 tax returns 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to file 2012 tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to file 2012 tax returns 10 4,268     11 Add lines 9 and 10. How to file 2012 tax returns 11 $4,543 12 Additional payment allowed. How to file 2012 tax returns If line 11 is $10,000 or more, enter -0- and stop here. How to file 2012 tax returns No additional amount is allowed as a tax payment. How to file 2012 tax returns Otherwise, subtract line 11 from line 1 and enter the result. How to file 2012 tax returns 12 $5,457 Note. How to file 2012 tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to file 2012 tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to file 2012 tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to file 2012 tax returns Write "Sec. How to file 2012 tax returns 692(d)(2) Payment" and the amount to the right of the entry space. How to file 2012 tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. How to file 2012 tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to file 2012 tax returns Write “Sec. How to file 2012 tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. How to file 2012 tax returns Additional Worksheets The following additional worksheets are provided for your convenience. How to file 2012 tax returns Worksheet A. How to file 2012 tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. How to file 2012 tax returns 1       2 Enter the total tax from the decedent's income tax return. How to file 2012 tax returns See Table 1 on page 5 for the line number for years before 2002. How to file 2012 tax returns 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. How to file 2012 tax returns (These taxes are not eligible for forgiveness. How to file 2012 tax returns )           a Self-employment tax. How to file 2012 tax returns 3a         b Social security and Medicare tax on tip income not reported to employer. How to file 2012 tax returns 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How to file 2012 tax returns 3c         d Tax on excess accumulation in qualified retirement plans. How to file 2012 tax returns 3d         e Household employment taxes. How to file 2012 tax returns 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How to file 2012 tax returns 3f         g Tax on golden parachute payments. How to file 2012 tax returns 3g       4 Add lines 3a through 3g. How to file 2012 tax returns 4       5 Tax to be forgiven. How to file 2012 tax returns Subtract line 4 from line 2. How to file 2012 tax returns 5       Note. How to file 2012 tax returns If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. How to file 2012 tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file 2012 tax returns If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. How to file 2012 tax returns The IRS will determine the amount to be refunded. How to file 2012 tax returns Worksheet A. How to file 2012 tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. How to file 2012 tax returns 1       2 Enter the total tax from the decedent's income tax return. How to file 2012 tax returns See Table 1 on page 5 for the line number for years before 2002. How to file 2012 tax returns 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. How to file 2012 tax returns (These taxes are not eligible for forgiveness. How to file 2012 tax returns )           a Self-employment tax. How to file 2012 tax returns 3a         b Social security and Medicare tax on tip income not reported to employer. How to file 2012 tax returns 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). How to file 2012 tax returns 3c         d Tax on excess accumulation in qualified retirement plans. How to file 2012 tax returns 3d         e Household employment taxes. How to file 2012 tax returns 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. How to file 2012 tax returns 3f         g Tax on golden parachute payments. How to file 2012 tax returns 3g       4 Add lines 3a through 3g. How to file 2012 tax returns 4       5 Tax to be forgiven. How to file 2012 tax returns Subtract line 4 from line 2. How to file 2012 tax returns 5       Note. How to file 2012 tax returns If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. How to file 2012 tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file 2012 tax returns If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. How to file 2012 tax returns The IRS will determine the amount to be refunded. How to file 2012 tax returns Worksheet B. How to file 2012 tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to file 2012 tax returns 1       2 Enter the decedent's taxable income. How to file 2012 tax returns Figure taxable income as if a separate return had been filed. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 2       3 Enter the decedent's total tax. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 4       5 Subtract line 4 from line 3. How to file 2012 tax returns 5       6 Enter the surviving spouse's taxable income. How to file 2012 tax returns Figure taxable income as if a separate return had been filed. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 6       7 Enter the surviving spouse's total tax. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to file 2012 tax returns 8       9 Subtract line 8 from line 7. How to file 2012 tax returns 9       10 Add lines 5 and 9. How to file 2012 tax returns 10       11 Enter the total tax from the joint return. How to file 2012 tax returns See Table 1 on page 5 for the line number for years before 2002. How to file 2012 tax returns 11       12 Add lines 4 and 8. How to file 2012 tax returns 12       13 Subtract line 12 from line 11. How to file 2012 tax returns 13       14 Divide line 5 by line 10. How to file 2012 tax returns Enter the result as a decimal. How to file 2012 tax returns 14       15 Tax to be forgiven. How to file 2012 tax returns Multiply line 13 by line 14 and enter the result. How to file 2012 tax returns 15       Note. How to file 2012 tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to file 2012 tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file 2012 tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to file 2012 tax returns The IRS will determine the amount to be refunded. How to file 2012 tax returns Worksheet B. How to file 2012 tax returns Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. How to file 2012 tax returns 1       2 Enter the decedent's taxable income. How to file 2012 tax returns Figure taxable income as if a separate return had been filed. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 2       3 Enter the decedent's total tax. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 4       5 Subtract line 4 from line 3. How to file 2012 tax returns 5       6 Enter the surviving spouse's taxable income. How to file 2012 tax returns Figure taxable income as if a separate return had been filed. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 6       7 Enter the surviving spouse's total tax. How to file 2012 tax returns See the instructions. How to file 2012 tax returns 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. How to file 2012 tax returns 8       9 Subtract line 8 from line 7. How to file 2012 tax returns 9       10 Add lines 5 and 9. How to file 2012 tax returns 10       11 Enter the total tax from the joint return. How to file 2012 tax returns See Table 1 on page 5 for the line number for years before 2002. How to file 2012 tax returns 11       12 Add lines 4 and 8. How to file 2012 tax returns 12       13 Subtract line 12 from line 11. How to file 2012 tax returns 13       14 Divide line 5 by line 10. How to file 2012 tax returns Enter the result as a decimal. How to file 2012 tax returns 14       15 Tax to be forgiven. How to file 2012 tax returns Multiply line 13 by line 14 and enter the result. How to file 2012 tax returns 15       Note. How to file 2012 tax returns If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. How to file 2012 tax returns Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. How to file 2012 tax returns If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. How to file 2012 tax returns The IRS will determine the amount to be refunded. How to file 2012 tax returns Worksheet C. How to file 2012 tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. How to file 2012 tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to file 2012 tax returns 1 Minimum tax forgiveness. How to file 2012 tax returns Note. How to file 2012 tax returns Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to file 2012 tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How to file 2012 tax returns 3       4 Add lines 2 and 3. How to file 2012 tax returns 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How to file 2012 tax returns (See Income received after date of death on page 5. How to file 2012 tax returns ) 5       6 Add lines 4 and 5. How to file 2012 tax returns 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How to file 2012 tax returns 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How to file 2012 tax returns 8       9 Tax on exempt income. How to file 2012 tax returns Subtract line 8 from line 7. How to file 2012 tax returns 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to file 2012 tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to file 2012 tax returns 10       11 Add lines 9 and 10. How to file 2012 tax returns 11   12 Additional payment allowed. How to file 2012 tax returns If line 11 is $10,000 or more, enter -0- and stop here. How to file 2012 tax returns No additional amount is allowed as a tax payment. How to file 2012 tax returns Otherwise, subtract line 11 from line 1 and enter the result. How to file 2012 tax returns 12   Note. How to file 2012 tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to file 2012 tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to file 2012 tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to file 2012 tax returns Write "Sec. How to file 2012 tax returns 692(d)(2) Payment" and the amount to the right of the entry space. How to file 2012 tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. How to file 2012 tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to file 2012 tax returns Write “Sec. How to file 2012 tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. How to file 2012 tax returns Worksheet C. How to file 2012 tax returns Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. How to file 2012 tax returns Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. How to file 2012 tax returns 1 Minimum tax forgiveness. How to file 2012 tax returns Note. How to file 2012 tax returns Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. How to file 2012 tax returns 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . How to file 2012 tax returns 3       4 Add lines 2 and 3. How to file 2012 tax returns 4       5 Enter exempt income received after death minus expenses allocable to exempt income. How to file 2012 tax returns (See Income received after date of death on page 5. How to file 2012 tax returns ) 5       6 Add lines 4 and 5. How to file 2012 tax returns 6       7 Figure the tax on line 6 using Schedule G (Form 1041). How to file 2012 tax returns 7       8 Figure the tax on line 4 using Schedule G (Form 1041). How to file 2012 tax returns 8       9 Tax on exempt income. How to file 2012 tax returns Subtract line 8 from line 7. How to file 2012 tax returns 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. How to file 2012 tax returns If the decedent was not required to file tax returns for the eligible tax years, enter -0-. How to file 2012 tax returns 10       11 Add lines 9 and 10. How to file 2012 tax returns 11   12 Additional payment allowed. How to file 2012 tax returns If line 11 is $10,000 or more, enter -0- and stop here. How to file 2012 tax returns No additional amount is allowed as a tax payment. How to file 2012 tax returns Otherwise, subtract line 11 from line 1 and enter the result. How to file 2012 tax returns 12   Note. How to file 2012 tax returns The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). How to file 2012 tax returns Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. How to file 2012 tax returns If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. How to file 2012 tax returns Write "Sec. How to file 2012 tax returns 692(d)(2) Payment" and the amount to the right of the entry space. How to file 2012 tax returns Also indicate whether a Form 1041 is being filed for the decedent's estate. How to file 2012 tax returns If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). How to file 2012 tax returns Write “Sec. How to file 2012 tax returns 692(d)(2) Payment” on the dotted line to the left of the entry space. How to file 2012 tax returns How To Get Tax Help Special IRS assistance. How to file 2012 tax returns   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. How to file 2012 tax returns We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. How to file 2012 tax returns Call 1–866–562–5227 Monday through Friday In English–7 a. How to file 2012 tax returns m. How to file 2012 tax returns to 10 p. How to file 2012 tax returns m. How to file 2012 tax returns local time In Spanish–8 a. How to file 2012 tax returns m. How to file 2012 tax returns to 9:30 p. How to file 2012 tax returns m. How to file 2012 tax returns local time   The IRS web site at www. How to file 2012 tax returns irs. How to file 2012 tax returns gov has notices and other tax relief information. How to file 2012 tax returns Check it periodically for any new guidance or to see if Congress has enacted new legislation. How to file 2012 tax returns   Business taxpayers affected by the attacks can e-mail their questions to corp. How to file 2012 tax returns disaster. How to file 2012 tax returns relief@irs. How to file 2012 tax returns gov. How to file 2012 tax returns   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. How to file 2012 tax returns fema. How to file 2012 tax returns gov. How to file 2012 tax returns Other help from the IRS. How to file 2012 tax returns   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. How to file 2012 tax returns By selecting the method that is best for you, you will have quick and easy access to tax help. How to file 2012 tax returns Contacting your Taxpayer Advocate. How to file 2012 tax returns   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. How to file 2012 tax returns   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. How to file 2012 tax returns While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. How to file 2012 tax returns   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. How to file 2012 tax returns Call the IRS at 1–800–829–1040. How to file 2012 tax returns Call, write, or fax the Taxpayer Advocate office in your area. How to file 2012 tax returns Call 1–800–829–4059 if you are a TTY/TDD user. How to file 2012 tax returns   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. How to file 2012 tax returns Free tax services. How to file 2012 tax returns   To find out what services are available, get Publication 910, Guide to Free Tax Services. How to file 2012 tax returns It contains a list of free tax publications and an index of tax topics. How to file 2012 tax returns It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. How to file 2012 tax returns Personal computer. How to file 2012 tax returns With your personal computer and modem, you can access the IRS on the Internet at www. How to file 2012 tax returns irs. How to file 2012 tax returns gov. How to file 2012 tax returns While visiting our web site, you can: Find answers to questions you may have. How to file 2012 tax returns Download forms and publications or search for forms and pub