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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 4681 - Introductory Material Table of Contents Reminder IntroductionOrdering forms and publications. How to file 2012 tax returns Tax questions. How to file 2012 tax returns Useful Items - You may want to see: Common Situations Covered In This Publication Reminder Future Developments. How to file 2012 tax returns  Information about any future developments affecting Publication 4681 (such as legislation enacted after we release it) will be posted at www. How to file 2012 tax returns irs. How to file 2012 tax returns gov/pub4681. How to file 2012 tax returns Photographs of missing children. How to file 2012 tax returns   The Internal Revenue Service 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 otherwise would 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 Introduction This publication explains the federal tax treatment of canceled debts, foreclosures, repossessions, and abandonments. How to file 2012 tax returns Generally, if you owe a debt to someone else and they cancel or forgive that debt for less than its full amount, you are treated for income tax purposes as having income and may have to pay tax on this income. How to file 2012 tax returns Note. How to file 2012 tax returns This publication generally refers to debt that is canceled, forgiven, or discharged for less than the full amount of the debt as “canceled debt. How to file 2012 tax returns ” Sometimes a debt, or part of a debt, that you do not have to pay is not considered canceled debt. How to file 2012 tax returns These exceptions are discussed later under Exceptions . How to file 2012 tax returns Sometimes a canceled debt may be excluded from your income. How to file 2012 tax returns But if you do exclude canceled debt from income, you may be required to reduce your “tax attributes. How to file 2012 tax returns ” These exclusions and the reduction of tax attributes associated with them are discussed later under Exclusions . How to file 2012 tax returns Foreclosure and repossession are remedies that your lender may exercise if you fail to make payments on your loan and you have previously granted that lender a mortgage or other security interest in some of your property. How to file 2012 tax returns These remedies allow the lender to seize or sell the property securing the loan. How to file 2012 tax returns When your property is foreclosed upon or repossessed and sold, you are treated as having sold the property and you may recognize taxable gain. How to file 2012 tax returns Whether you also recognize income from canceled debt depends in part on whether you are personally liable for the debt and in part on whether the outstanding loan balance is more than the fair market value (FMV) of the property. How to file 2012 tax returns Figuring your gain or loss and income from canceled debt arising from a foreclosure or repossession is discussed later under Foreclosures and Repossessions . How to file 2012 tax returns Generally, you abandon property when you voluntarily and permanently give up possession and use of property you own with the intention of ending your ownership but without passing it on to anyone else. How to file 2012 tax returns Figuring your gain or loss and income from canceled debt arising from an abandonment is discussed later under Abandonments . How to file 2012 tax returns This publication also includes detailed examples with filled-in forms. 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 send your 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 on “Comment on Tax Forms and Publications”. How to file 2012 tax returns   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file 2012 tax returns Ordering forms and publications. How to file 2012 tax returns    Visit www. How to file 2012 tax returns irs. How to file 2012 tax returns gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. How to file 2012 tax returns Internal Revenue Service 1201 N. How to file 2012 tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 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 1-800-829-1040. How to file 2012 tax returns We cannot answer tax questions sent to either of the above addresses. How to file 2012 tax returns Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 523 Selling Your Home 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 542 Corporations 544 Sales and Other Dispositions of Assets 551 Basis of Assets 908 Bankruptcy Tax Guide Form (and Instructions) 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1099-C Cancellation of Debt 1099-DIV Dividends and Distributions 3800 General Business Credit Common Situations Covered In This Publication The sections of this publication that apply to you depend on the type of debt canceled, the tax attributes you have, and whether or not you continue to own the property that was subject to the debt. How to file 2012 tax returns Some examples of common circumstances are provided in the following paragraphs to help guide you through this publication. How to file 2012 tax returns These examples do not cover every situation but are intended to provide general guidance for the most common situations. How to file 2012 tax returns Nonbusiness credit card debt cancellation. How to file 2012 tax returns    If you had a nonbusiness credit card debt canceled, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. How to file 2012 tax returns You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. How to file 2012 tax returns If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. How to file 2012 tax returns Personal vehicle repossession. How to file 2012 tax returns    If you had a personal vehicle repossessed and disposed of by the lender during the year, you will need to determine your gain or nondeductible loss on the disposition. How to file 2012 tax returns This is explained in chapter 2 . How to file 2012 tax returns If the lender also canceled all or part of the remaining amount of the loan, you may be able to exclude the canceled debt from income if the cancellation occurred in a title 11 bankruptcy case or you were insolvent immediately before the cancellation. How to file 2012 tax returns You should read Bankruptcy or Insolvency under Exclusions in chapter 1 to see if you can exclude the canceled debt from income under one of those provisions. How to file 2012 tax returns If you can exclude part or all of the canceled debt from income, you should also read Bankruptcy and Insolvency under Reduction of Tax Attributes in chapter 1. How to file 2012 tax returns Main home foreclosure or abandonment. How to file 2012 tax returns    If a lender foreclosed on your main home during the year, you will need to determine your gain or loss on the foreclosure. How to file 2012 tax returns Foreclosures are explained in chapter 2 and abandonments are explained in chapter 3. How to file 2012 tax returns If the lender also canceled all or part of the remaining amount on the mortgage loan and you were personally liable for the debt, you should also read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. How to file 2012 tax returns Detailed Example 2 and Example 3 in chapter 4 use filled-in forms to help explain these provisions. How to file 2012 tax returns Main home loan modification (workout agreement). How to file 2012 tax returns    If a lender agrees to a mortgage loan modification (a “workout”) that includes a reduction in the principal balance of the loan, you should read Qualified Principal Residence Indebtedness under Exclusions in chapter 1 to see if you can exclude part or all of the canceled debt from income. How to file 2012 tax returns If you can exclude part or all of the canceled debt from income, you should also read Qualified Principal Residence Indebtedness under Reduction of Tax Attributes in chapter 1. How to file 2012 tax returns Detailed Example 1 in chapter 4 uses filled-in forms to help explain the tax implications of a mortgage workout scenario. How to file 2012 tax returns Prev  Up  Next   Home   More Online Publications
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The How To File 2012 Tax Returns

How to file 2012 tax returns 1. How to file 2012 tax returns   Definitions You Need To Know Table of Contents Other options. How to file 2012 tax returns Exception. How to file 2012 tax returns Certain terms used in this publication are defined below. How to file 2012 tax returns The same term used in another publication may have a slightly different meaning. How to file 2012 tax returns Annual additions. How to file 2012 tax returns   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. How to file 2012 tax returns Annual benefits. How to file 2012 tax returns   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. How to file 2012 tax returns Business. How to file 2012 tax returns   A business is an activity in which a profit motive is present and economic activity is involved. How to file 2012 tax returns Service as a newspaper carrier under age 18 or as a public official is not a business. How to file 2012 tax returns Common-law employee. How to file 2012 tax returns   A common-law employee is any individual who, under common law, would have the status of an employee. How to file 2012 tax returns A leased employee can also be a common-law employee. How to file 2012 tax returns   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. How to file 2012 tax returns For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. How to file 2012 tax returns   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. How to file 2012 tax returns For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. How to file 2012 tax returns S. How to file 2012 tax returns citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. How to file 2012 tax returns   However, an individual may be a common-law employee and a self-employed person as well. How to file 2012 tax returns For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. How to file 2012 tax returns In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. How to file 2012 tax returns However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. How to file 2012 tax returns Compensation. How to file 2012 tax returns   Compensation for plan allocations is the pay a participant received from you for personal services for a year. How to file 2012 tax returns You can generally define compensation as including all the following payments. How to file 2012 tax returns Wages and salaries. How to file 2012 tax returns Fees for professional services. How to file 2012 tax returns Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. How to file 2012 tax returns Commissions and tips. How to file 2012 tax returns Fringe benefits. How to file 2012 tax returns Bonuses. How to file 2012 tax returns   For a self-employed individual, compensation means the earned income, discussed later, of that individual. How to file 2012 tax returns   Compensation generally includes amounts deferred in the following employee benefit plans. How to file 2012 tax returns These amounts are elective deferrals. How to file 2012 tax returns Qualified cash or deferred arrangement (section 401(k) plan). How to file 2012 tax returns Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. How to file 2012 tax returns Section 457 nonqualified deferred compensation plan. How to file 2012 tax returns Section 125 cafeteria plan. How to file 2012 tax returns   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. How to file 2012 tax returns The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. How to file 2012 tax returns Other options. How to file 2012 tax returns   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. How to file 2012 tax returns The employee's wages as defined for income tax withholding purposes. How to file 2012 tax returns The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. How to file 2012 tax returns The employee's social security wages (including elective deferrals). How to file 2012 tax returns   Compensation generally cannot include either of the following items. How to file 2012 tax returns Nontaxable reimbursements or other expense allowances. How to file 2012 tax returns Deferred compensation (other than elective deferrals). How to file 2012 tax returns SIMPLE plans. How to file 2012 tax returns   A special definition of compensation applies for SIMPLE plans. How to file 2012 tax returns See chapter 3. How to file 2012 tax returns Contribution. How to file 2012 tax returns   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. How to file 2012 tax returns Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. How to file 2012 tax returns Deduction. How to file 2012 tax returns   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. How to file 2012 tax returns Limits apply to the amount deductible. How to file 2012 tax returns Earned income. How to file 2012 tax returns   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. How to file 2012 tax returns   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. How to file 2012 tax returns Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. How to file 2012 tax returns It includes income from licensing the use of property other than goodwill. How to file 2012 tax returns   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. How to file 2012 tax returns   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. How to file 2012 tax returns Employer. How to file 2012 tax returns   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. How to file 2012 tax returns A sole proprietor is treated as his or her own employer for retirement plan purposes. How to file 2012 tax returns However, a partner is not an employer for retirement plan purposes. How to file 2012 tax returns Instead, the partnership is treated as the employer of each partner. How to file 2012 tax returns Highly compensated employee. How to file 2012 tax returns   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. How to file 2012 tax returns Leased employee. How to file 2012 tax returns   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. How to file 2012 tax returns Provides services to you under an agreement between you and a leasing organization. How to file 2012 tax returns Has performed services for you (or for you and related persons) substantially full time for at least 1 year. How to file 2012 tax returns Performs services under your primary direction or control. How to file 2012 tax returns Exception. How to file 2012 tax returns   A leased employee is not treated as your employee if all the following conditions are met. How to file 2012 tax returns Leased employees are not more than 20% of your non-highly compensated work force. How to file 2012 tax returns The employee is covered under the leasing organization's qualified pension plan. How to file 2012 tax returns The leasing organization's plan is a money purchase pension plan that has all the following provisions. How to file 2012 tax returns Immediate participation. How to file 2012 tax returns (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. How to file 2012 tax returns ) Full and immediate vesting. How to file 2012 tax returns A nonintegrated employer contribution rate of at least 10% of compensation for each participant. How to file 2012 tax returns However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. How to file 2012 tax returns Net earnings from self-employment. How to file 2012 tax returns   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. How to file 2012 tax returns Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. How to file 2012 tax returns   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. How to file 2012 tax returns   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. How to file 2012 tax returns You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. How to file 2012 tax returns   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). How to file 2012 tax returns It does not include income passed through to shareholders of S corporations. How to file 2012 tax returns Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. How to file 2012 tax returns Distributions of other income or loss to limited partners are not net earnings from self-employment. How to file 2012 tax returns   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. How to file 2012 tax returns Qualified plan. How to file 2012 tax returns   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. How to file 2012 tax returns You can deduct contributions made to the plan for your employees. How to file 2012 tax returns Earnings on these contributions are generally tax free until distributed at retirement. How to file 2012 tax returns Profit-sharing, money purchase, and defined benefit plans are qualified plans. How to file 2012 tax returns A 401(k) plan is also a qualified plan. How to file 2012 tax returns Participant. How to file 2012 tax returns   A participant is an eligible employee who is covered by your retirement plan. How to file 2012 tax returns See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. How to file 2012 tax returns Partner. How to file 2012 tax returns   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. How to file 2012 tax returns For retirement plans, a partner is treated as an employee of the partnership. How to file 2012 tax returns Self-employed individual. How to file 2012 tax returns   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. How to file 2012 tax returns Sole proprietors and partners are self-employed. How to file 2012 tax returns Self-employment can include part-time work. How to file 2012 tax returns   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. How to file 2012 tax returns See Common-law employee and Net earnings from self-employment , earlier. How to file 2012 tax returns   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. How to file 2012 tax returns See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. How to file 2012 tax returns Sole proprietor. How to file 2012 tax returns   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. How to file 2012 tax returns For retirement plans, a sole proprietor is treated as both an employer and an employee. How to file 2012 tax returns Prev  Up  Next   Home   More Online Publications