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How To File For 2012 Taxes

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How To File For 2012 Taxes

How to file for 2012 taxes 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 for 2012 taxes irs. How to file for 2012 taxes gov/pub51. How to file for 2012 taxes What's New Social security and Medicare tax for 2014. How to file for 2012 taxes  The social security tax rate is 6. How to file for 2012 taxes 2% each for the employee and employer, unchanged from 2013. How to file for 2012 taxes The social security wage base limit is $117,000. How to file for 2012 taxes The Medicare tax rate is 1. How to file for 2012 taxes 45% each for the employee and employer, unchanged from 2013. How to file for 2012 taxes There is no wage base limit for Medicare tax. How to file for 2012 taxes 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 for 2012 taxes Withholding allowance. How to file for 2012 taxes  The 2014 amount for one withholding allowance on an annual basis is $3,950. How to file for 2012 taxes Change of responsible party. How to file for 2012 taxes  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 for 2012 taxes Form 8822-B must be filed within 60 days of the change. How to file for 2012 taxes 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 for 2012 taxes For a definition of "responsible party", see the Form 8822-B instructions. How to file for 2012 taxes Same-sex marriage. How to file for 2012 taxes  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 for 2012 taxes For more information, see Revenue Ruling 2013-17, 2013-38 I. How to file for 2012 taxes R. How to file for 2012 taxes B. How to file for 2012 taxes 201, available at www. How to file for 2012 taxes irs. How to file for 2012 taxes gov/irb/2013-38_IRB/ar07. How to file for 2012 taxes html. How to file for 2012 taxes 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 for 2012 taxes Notice 2013-61, 2013-44 I. How to file for 2012 taxes R. How to file for 2012 taxes B. How to file for 2012 taxes 432, is available at www. How to file for 2012 taxes irs. How to file for 2012 taxes gov/irb/2013-44_IRB/ar10. How to file for 2012 taxes html. How to file for 2012 taxes Reminders Additional Medicare Tax withholding. How to file for 2012 taxes  In addition to withholding Medicare tax at 1. How to file for 2012 taxes 45%, you must withhold a 0. How to file for 2012 taxes 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to file for 2012 taxes 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 for 2012 taxes Additional Medicare Tax is only imposed on the employee. How to file for 2012 taxes There is no employer share of Additional Medicare Tax. How to file for 2012 taxes 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 for 2012 taxes 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 for 2012 taxes For more information on Additional Medicare Tax, visit IRS. How to file for 2012 taxes gov and enter “Additional Medicare Tax” in the search box. How to file for 2012 taxes Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. How to file for 2012 taxes  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 for 2012 taxes 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 for 2012 taxes For more information, visit IRS. How to file for 2012 taxes gov and enter “work opportunity tax credit” in the search box. How to file for 2012 taxes Outsourcing payroll duties. How to file for 2012 taxes  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 for 2012 taxes The employer remains responsible if the third party fails to perform any required action. How to file for 2012 taxes 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 for 2012 taxes gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. How to file for 2012 taxes COBRA premium assistance credit. How to file for 2012 taxes  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 for 2012 taxes For more information, see COBRA premium assistance credit under Introduction. How to file for 2012 taxes Compensation paid to H-2A foreign agricultural workers. How to file for 2012 taxes  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 for 2012 taxes 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 for 2012 taxes On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. How to file for 2012 taxes 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 for 2012 taxes In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. How to file for 2012 taxes Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. How to file for 2012 taxes These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. How to file for 2012 taxes 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 for 2012 taxes Additional employment tax information. How to file for 2012 taxes  Visit the IRS website at www. How to file for 2012 taxes irs. How to file for 2012 taxes gov/businesses and click on Employment Taxes under Businesses Topics. How to file for 2012 taxes 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 for 2012 taxes m. How to file for 2012 taxes –7:00 p. How to file for 2012 taxes m. How to file for 2012 taxes local time (Alaska and Hawaii follow Pacific time). How to file for 2012 taxes Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. How to file for 2012 taxes Disregarded entities and qualified subchapter S subsidiaries (QSubs). How to file for 2012 taxes  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. How to file for 2012 taxes 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 for 2012 taxes See Regulations sections 1. How to file for 2012 taxes 1361-4(a)(7) and 301. How to file for 2012 taxes 7701-2(c)(2)(iv). How to file for 2012 taxes Differential wage payments. How to file for 2012 taxes  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 for 2012 taxes For more information, see Publication 15 (Circular E). How to file for 2012 taxes Federal tax deposits must be made by electronic funds transfer. How to file for 2012 taxes  You must use electronic funds transfer to make all federal tax deposits. How to file for 2012 taxes Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to file for 2012 taxes 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 for 2012 taxes Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to file for 2012 taxes EFTPS is a free service provided by the Department of Treasury. How to file for 2012 taxes Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to file for 2012 taxes For more information on making federal tax deposits, see How To Deposit in section 7. How to file for 2012 taxes To get more information about EFTPS or to enroll in EFTPS, visit www. How to file for 2012 taxes eftps. How to file for 2012 taxes gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). How to file for 2012 taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. How to file for 2012 taxes Electronic filing and payment. How to file for 2012 taxes  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. How to file for 2012 taxes 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 for 2012 taxes Spend less time and worry on taxes and more time running your business. How to file for 2012 taxes Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. How to file for 2012 taxes For e-file, visit the IRS website at www. How to file for 2012 taxes irs. How to file for 2012 taxes gov/efile for additional information. How to file for 2012 taxes For EFTPS, visit www. How to file for 2012 taxes eftps. How to file for 2012 taxes 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 for 2012 taxes For electronic filing of Form W-2, visit www. How to file for 2012 taxes socialsecurity. How to file for 2012 taxes gov/employer. How to file for 2012 taxes If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. How to file for 2012 taxes If a valid EIN is not provided, the return or payment will not be processed. How to file for 2012 taxes This may result in penalties and delays in processing your return or payment. How to file for 2012 taxes Electronic funds withdrawal (EFW). How to file for 2012 taxes  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 for 2012 taxes However, do not use EFW to make federal tax deposits. How to file for 2012 taxes For more information on paying your taxes using EFW, visit the IRS website at www. How to file for 2012 taxes irs. How to file for 2012 taxes gov/e-pay. How to file for 2012 taxes A fee may be charged to file electronically. How to file for 2012 taxes Credit or debit card payments. How to file for 2012 taxes   Employers can pay the balance due shown on Form 943 by credit or debit card. How to file for 2012 taxes Do not use a credit or debit card to make federal tax deposits. How to file for 2012 taxes For more information on paying your taxes with a credit or debit card, visit the IRS website at www. How to file for 2012 taxes irs. How to file for 2012 taxes gov/e-pay. How to file for 2012 taxes When you hire a new employee. How to file for 2012 taxes  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 for 2012 taxes 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 for 2012 taxes If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. How to file for 2012 taxes 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 for 2012 taxes See section 1 for more information. How to file for 2012 taxes Eligibility for employment. How to file for 2012 taxes  You must verify that each new employee is legally eligible to work in the United States. How to file for 2012 taxes This includes completing the U. How to file for 2012 taxes S. How to file for 2012 taxes Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. How to file for 2012 taxes You can get the form from USCIS offices or by calling 1-800-870-3676. How to file for 2012 taxes Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. How to file for 2012 taxes uscis. How to file for 2012 taxes gov for more information. How to file for 2012 taxes New hire reporting. How to file for 2012 taxes   You are required to report any new employee to a designated state new-hire registry. How to file for 2012 taxes 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 for 2012 taxes Many states accept a copy of Form W-4 with employer information added. How to file for 2012 taxes Visit the Office of Child Support Enforcement's website at www. How to file for 2012 taxes acf. How to file for 2012 taxes hhs. How to file for 2012 taxes gov/programs/cse/newhire for more information. How to file for 2012 taxes Dishonored payments. How to file for 2012 taxes  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. How to file for 2012 taxes The penalty is $25 or 2% of the payment, whichever is more. How to file for 2012 taxes However, the penalty on dishonored payments of $24. How to file for 2012 taxes 99 or less is an amount equal to the payment. How to file for 2012 taxes For example, a dishonored payment of $18 is charged a penalty of $18. How to file for 2012 taxes Forms in Spanish. How to file for 2012 taxes  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. How to file for 2012 taxes For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). How to file for 2012 taxes 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 for 2012 taxes 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 for 2012 taxes Information returns. How to file for 2012 taxes  You may be required to file information returns to report certain types of payments made during the year. How to file for 2012 taxes 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 for 2012 taxes 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 for 2012 taxes 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 for 2012 taxes 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 for 2012 taxes If you file 250 or more Forms W-2, you must file them electronically. How to file for 2012 taxes SSA will not accept Forms W-2 and W-3 filed on any magnetic media. How to file for 2012 taxes Information reporting customer service site. How to file for 2012 taxes  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 for 2012 taxes 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 for 2012 taxes The call site can also be reached by email at mccirp@irs. How to file for 2012 taxes gov. How to file for 2012 taxes Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. How to file for 2012 taxes Web-based application for an employer identification number (EIN). How to file for 2012 taxes  You can apply for an employer identification number (EIN) online by visiting IRS. How to file for 2012 taxes gov and clicking on the Apply for an EIN Online link under Tools. How to file for 2012 taxes When a crew leader furnishes workers to you. How to file for 2012 taxes  Record the crew leader's name, address, and EIN. How to file for 2012 taxes See sections 2 and 10. How to file for 2012 taxes Change of address. How to file for 2012 taxes  Use Form 8822-B to notify the IRS of an address change. How to file for 2012 taxes Do not mail form 8822-B with your employment tax return. How to file for 2012 taxes Ordering forms and publications. How to file for 2012 taxes  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. How to file for 2012 taxes irs. How to file for 2012 taxes gov/businesses. How to file for 2012 taxes Click on the Online Ordering for Information Returns and Employer Returns. How to file for 2012 taxes You can also visit www. How to file for 2012 taxes irs. How to file for 2012 taxes gov/formspubs to download other forms and publications. How to file for 2012 taxes 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 for 2012 taxes Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. How to file for 2012 taxes socialsecurity. How to file for 2012 taxes gov/employer, to register for Business Services Online. How to file for 2012 taxes 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 for 2012 taxes Form W-3 will be created for you based on your Forms W-2. How to file for 2012 taxes Tax Questions. How to file for 2012 taxes   If you have a tax question, check the information available on IRS. How to file for 2012 taxes 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 for 2012 taxes m. How to file for 2012 taxes –7:00 p. How to file for 2012 taxes m. How to file for 2012 taxes local time (Alaska and Hawaii follow Pacific time). How to file for 2012 taxes We cannot answer tax questions sent to the address provided later for comments and suggestions. How to file for 2012 taxes Recordkeeping. How to file for 2012 taxes  Keep all records of employment taxes for at least 4 years. How to file for 2012 taxes These should be available for IRS review. How to file for 2012 taxes Your records should include the following information. How to file for 2012 taxes Your employer identification number (EIN). How to file for 2012 taxes Amounts and dates of all wage, annuity, and pension payments. How to file for 2012 taxes Names, addresses, social security numbers, and occupations of employees and recipients. How to file for 2012 taxes Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. How to file for 2012 taxes Dates of employment for each employee. How to file for 2012 taxes 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 for 2012 taxes Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). How to file for 2012 taxes Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. How to file for 2012 taxes Copies of returns filed and confirmation numbers. How to file for 2012 taxes Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. How to file for 2012 taxes 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 for 2012 taxes If the crew leader has no permanent mailing address, record his or her present address. How to file for 2012 taxes Private delivery services. How to file for 2012 taxes  You can use certain private delivery services designated by the IRS to send tax returns and payments. How to file for 2012 taxes The list includes only the following. How to file for 2012 taxes DHL Express (DHL): DHL Same Day Service. How to file for 2012 taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. How to file for 2012 taxes 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 for 2012 taxes M. How to file for 2012 taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. How to file for 2012 taxes For the IRS mailing address to use if you are using a private delivery service, go to IRS. How to file for 2012 taxes gov and enter "private delivery service" in the search box. How to file for 2012 taxes Your private delivery service can tell you how to get written proof of the mailing date. How to file for 2012 taxes Private delivery services cannot deliver items to P. How to file for 2012 taxes O. How to file for 2012 taxes boxes. How to file for 2012 taxes You must use the U. How to file for 2012 taxes S. How to file for 2012 taxes Postal Service to mail any item to an IRS P. How to file for 2012 taxes O. How to file for 2012 taxes box address. How to file for 2012 taxes Photographs of missing children. How to file for 2012 taxes  The IRS is a proud partner with the National Center for Missing and Exploited Children. How to file for 2012 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file for 2012 taxes 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 for 2012 taxes Calendar The following are important dates and responsibilities. How to file for 2012 taxes See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. How to file for 2012 taxes Also see Publication 509, Tax Calendars. How to file for 2012 taxes   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 for 2012 taxes 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 for 2012 taxes However, a statewide legal holiday does not delay the due date of federal tax deposits. How to file for 2012 taxes See Deposits on Business Days Only in section 7. How to file for 2012 taxes 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 for 2012 taxes S. How to file for 2012 taxes 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 for 2012 taxes See Private delivery services under Reminders. How to file for 2012 taxes By January 31 . How to file for 2012 taxes   File Form 943. How to file for 2012 taxes See section 8 for more information on Form 943. How to file for 2012 taxes If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. How to file for 2012 taxes Furnish each employee with a completed Form W-2. How to file for 2012 taxes 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 for 2012 taxes File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. How to file for 2012 taxes See section 10 for more information on FUTA. How to file for 2012 taxes If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. How to file for 2012 taxes File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. How to file for 2012 taxes If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. How to file for 2012 taxes By February 15. How to file for 2012 taxes  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 for 2012 taxes On February 16. How to file for 2012 taxes  Any Form W-4 claiming exemption from withholding for the previous year has now expired. How to file for 2012 taxes 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 for 2012 taxes 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 for 2012 taxes See section 5 for more information. How to file for 2012 taxes 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 for 2012 taxes By February 28. How to file for 2012 taxes   File paper Forms 1099 and 1096. How to file for 2012 taxes File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. How to file for 2012 taxes S. How to file for 2012 taxes Information Returns, with the IRS. How to file for 2012 taxes For electronically filed returns, see By March 31 below. How to file for 2012 taxes File paper Forms W-2 and W-3. How to file for 2012 taxes 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 for 2012 taxes For electronically filed returns, see By March 31 next. How to file for 2012 taxes By March 31. How to file for 2012 taxes   File electronic Forms W-2 and 1099. How to file for 2012 taxes File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. How to file for 2012 taxes 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 for 2012 taxes socialsecurity. How to file for 2012 taxes gov/employer. How to file for 2012 taxes 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 for 2012 taxes By April 30, July 31, October 31, and January 31. How to file for 2012 taxes   Deposit FUTA taxes. How to file for 2012 taxes Deposit FUTA tax if the undeposited amount is over $500. How to file for 2012 taxes Before December 1. How to file for 2012 taxes  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 for 2012 taxes Introduction This publication is for employers of agricultural workers (farmworkers). How to file for 2012 taxes 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 for 2012 taxes 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 for 2012 taxes If you have nonfarm employees, see Publication 15 (Circular E). How to file for 2012 taxes If you have employees in the U. How to file for 2012 taxes S. How to file for 2012 taxes Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). How to file for 2012 taxes Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. How to file for 2012 taxes 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 for 2012 taxes Comments and suggestions. How to file for 2012 taxes   We welcome your comments about this publication and your suggestions for future editions. How to file for 2012 taxes   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. How to file for 2012 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file for 2012 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file for 2012 taxes   You can also send us comments from www. How to file for 2012 taxes irs. How to file for 2012 taxes gov/formspubs. How to file for 2012 taxes Click on More Information and then click on Comment on Tax Forms and Publications. How to file for 2012 taxes   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 for 2012 taxes COBRA premium assistance credit. How to file for 2012 taxes   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 for 2012 taxes 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 for 2012 taxes Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). How to file for 2012 taxes Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. How to file for 2012 taxes Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. How to file for 2012 taxes For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. How to file for 2012 taxes   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 for 2012 taxes 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 for 2012 taxes   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 for 2012 taxes The assistance for the coverage can last up to 15 months. How to file for 2012 taxes   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 for 2012 taxes For more information, see Notice 2009-27, 2009-16 I. How to file for 2012 taxes R. How to file for 2012 taxes B. How to file for 2012 taxes 838, available at www. How to file for 2012 taxes irs. How to file for 2012 taxes gov/irb/2009-16_irb/ar09. How to file for 2012 taxes html. How to file for 2012 taxes   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 for 2012 taxes   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 for 2012 taxes The reimbursement is made through a credit against the employer's employment tax liabilities. How to file for 2012 taxes For information on how to claim the credit, see the Instructions for Form 943. How to file for 2012 taxes The credit is treated as a deposit made on the first day of the return period. How to file for 2012 taxes In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. How to file for 2012 taxes 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 for 2012 taxes   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. How to file for 2012 taxes Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. How to file for 2012 taxes 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 for 2012 taxes 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 for 2012 taxes 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 for 2012 taxes Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. How to file for 2012 taxes 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 for 2012 taxes   For more information, visit IRS. How to file for 2012 taxes gov and enter “COBRA” in the search box. How to file for 2012 taxes 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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Employee Benefits Security Administration (EBSA)

The EBSA provides information and assistance on private sector, employer-sponsored retirement benefit and health benefit plans.

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Website: Employee Benefits Security Administration (EBSA)

Contact In-Person: Regional Offices

Address: Department of Labor, Room N5623
200 Constitution Ave., NW

Washington, DC 20210

Toll-free: 1-866-444-3272

TTY: 1-877-889-5627

The How To File For 2012 Taxes

How to file for 2012 taxes Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. How to file for 2012 taxes , Students, teachers, and researchers. How to file for 2012 taxes A Accuracy-related penalties, Accuracy-related penalty. How to file for 2012 taxes Additional Medicare Tax, Additional Medicare Tax. How to file for 2012 taxes , Additional Medicare Tax. How to file for 2012 taxes Adoption credit Dual-status alien, Adoption credit. How to file for 2012 taxes Nonresident alien, Adoption credit. How to file for 2012 taxes Resident alien, Adoption credit. How to file for 2012 taxes Agricultural workers, Agricultural workers. How to file for 2012 taxes , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. How to file for 2012 taxes Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. How to file for 2012 taxes S. How to file for 2012 taxes possessions. How to file for 2012 taxes , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. How to file for 2012 taxes Source rule, Pensions and Annuities Asset-use test, Asset-use test. How to file for 2012 taxes Assistance (see Tax help) Athletes, professional, Professional athletes. How to file for 2012 taxes Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. How to file for 2012 taxes Beneficiary of estate or trust, Beneficiary of an estate or trust. How to file for 2012 taxes Business expenses, ordinary and necessary, Ordinary and necessary business expenses. How to file for 2012 taxes Business operations, Business operations. How to file for 2012 taxes Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. How to file for 2012 taxes S. How to file for 2012 taxes , Trade or Business in the United States Business-activities test, Business-activities test. How to file for 2012 taxes C Canada Commuters, Regular commuters from Canada or Mexico. How to file for 2012 taxes Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). How to file for 2012 taxes Residents of, Residents of Mexico or Canada or U. How to file for 2012 taxes S. How to file for 2012 taxes nationals. How to file for 2012 taxes Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. How to file for 2012 taxes Withholding tax, U. How to file for 2012 taxes S. How to file for 2012 taxes nationals or residents of Canada, Mexico, or South Korea. How to file for 2012 taxes Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. How to file for 2012 taxes Central withholding agreements, Central withholding agreements. How to file for 2012 taxes Charitable contributions, Charitable contributions. How to file for 2012 taxes Child and dependent care credit Dual-status alien, Child and dependent care credit. How to file for 2012 taxes Nonresident alien, Child and dependent care credit. How to file for 2012 taxes Resident alien, Child and dependent care credit. How to file for 2012 taxes Child tax credit Resident alien, Child tax credit. How to file for 2012 taxes , Child tax credit. How to file for 2012 taxes , Child tax credit. How to file for 2012 taxes Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. How to file for 2012 taxes Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. How to file for 2012 taxes Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. How to file for 2012 taxes Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. How to file for 2012 taxes Resident alien, Credit for the elderly or the disabled. How to file for 2012 taxes Credits against tax Child and dependent care credit, Child and dependent care credit. How to file for 2012 taxes , Child and dependent care credit. How to file for 2012 taxes Child tax credit, Child tax credit. How to file for 2012 taxes , Child tax credit. How to file for 2012 taxes , Child tax credit. How to file for 2012 taxes Credit for the elderly or the disabled, 6) Tax credits. How to file for 2012 taxes Dual-status alien, Credits Earned income credit, Earned income credit. How to file for 2012 taxes , 6) Tax credits. How to file for 2012 taxes Education credits, Education credits. How to file for 2012 taxes , Education credits. How to file for 2012 taxes , 6) Tax credits. How to file for 2012 taxes Excess social security tax withheld, Excess social security tax withheld. How to file for 2012 taxes Foreign tax credit, Foreign tax credit. How to file for 2012 taxes , Foreign tax credit. How to file for 2012 taxes Hope credit, Education credits. How to file for 2012 taxes , Education credits. How to file for 2012 taxes Lifetime learning credit, Education credits. How to file for 2012 taxes , Education credits. How to file for 2012 taxes Retirement savings contributions, Retirement savings contributions credit. How to file for 2012 taxes , Retirement savings contributions credit. How to file for 2012 taxes , Retirement savings contributions credit. How to file for 2012 taxes Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. How to file for 2012 taxes Tax withheld at source, Tax withheld at the source. How to file for 2012 taxes Tax withheld on partnership income, Tax withheld on partnership income. How to file for 2012 taxes Withholding from wages, Withholding from wages. How to file for 2012 taxes Crew members Alien status, Crew members. How to file for 2012 taxes Compensation, Crew members. How to file for 2012 taxes Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. How to file for 2012 taxes Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. How to file for 2012 taxes Depreciable property, Depreciable property. How to file for 2012 taxes Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. How to file for 2012 taxes Dividends, U. How to file for 2012 taxes S. How to file for 2012 taxes source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. How to file for 2012 taxes Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. How to file for 2012 taxes Earned income credit, 6) Tax credits. How to file for 2012 taxes Education credit, 6) Tax credits. How to file for 2012 taxes Exemptions, 2) Exemptions. How to file for 2012 taxes Foreign tax credit, Foreign tax credit. How to file for 2012 taxes Forms to file, Forms To File Head of household. How to file for 2012 taxes , 3) Head of household. How to file for 2012 taxes Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. How to file for 2012 taxes Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. How to file for 2012 taxes Tax rates, 5) Tax rates. How to file for 2012 taxes When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. How to file for 2012 taxes Nonresident alien, Earned income credit. How to file for 2012 taxes Resident alien, Earned income credit. How to file for 2012 taxes Education credits Dual-status alien, 6) Tax credits. How to file for 2012 taxes Nonresident alien, Education credits. How to file for 2012 taxes Resident alien, Education credits. How to file for 2012 taxes Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. How to file for 2012 taxes Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. How to file for 2012 taxes Employees of international organizations, Employees of international organizations. How to file for 2012 taxes Employees, household, Household employees. How to file for 2012 taxes Employees, withholding exemption under tax treaty, Employees and independent contractors. How to file for 2012 taxes Employer identification number, Employer identification number (EIN). How to file for 2012 taxes Estate, beneficiary, Beneficiary of an estate or trust. How to file for 2012 taxes Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. How to file for 2012 taxes Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. How to file for 2012 taxes Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. How to file for 2012 taxes Compensation from a foreign employer, Students and exchange visitors. How to file for 2012 taxes Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. How to file for 2012 taxes Treaty income, Income affected by treaties. How to file for 2012 taxes , Treaty Income Exempt individual, Exempt individual. How to file for 2012 taxes Exemption from withholding Employees, Employees and independent contractors. How to file for 2012 taxes Independent contractors, Employees and independent contractors. How to file for 2012 taxes Students, teachers, and researchers, Students, teachers, and researchers. How to file for 2012 taxes Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. How to file for 2012 taxes Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. How to file for 2012 taxes S. How to file for 2012 taxes nationals. How to file for 2012 taxes Residents of South Korea, Residents of South Korea. How to file for 2012 taxes U. How to file for 2012 taxes S. How to file for 2012 taxes nationals, Residents of Mexico or Canada or U. How to file for 2012 taxes S. How to file for 2012 taxes nationals. How to file for 2012 taxes Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. How to file for 2012 taxes Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. How to file for 2012 taxes Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. How to file for 2012 taxes Nonresident alien, Figuring Your Tax U. How to file for 2012 taxes S. How to file for 2012 taxes Virgin Islands, Aliens from the U. How to file for 2012 taxes S. How to file for 2012 taxes Virgin Islands. How to file for 2012 taxes Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. How to file for 2012 taxes Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. How to file for 2012 taxes , Foreign employer. How to file for 2012 taxes Foreign government employees Alien status, Foreign government-related individuals. How to file for 2012 taxes Exempt from U. How to file for 2012 taxes S. How to file for 2012 taxes tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. How to file for 2012 taxes S. How to file for 2012 taxes tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. How to file for 2012 taxes Foreign tax credit Dual-status alien, Foreign tax credit. How to file for 2012 taxes Nonresident alien, Foreign tax credit. How to file for 2012 taxes Resident alien, Foreign tax credit. How to file for 2012 taxes Forms, Form 8843. How to file for 2012 taxes 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. How to file for 2012 taxes , Foreign tax credit. How to file for 2012 taxes , Foreign tax credit. How to file for 2012 taxes 2063, Form 2063 2106, Deductible travel expenses. How to file for 2012 taxes 2210, Penalty for failure to pay estimated income tax. How to file for 2012 taxes 3903, Moving expenses. How to file for 2012 taxes 4563, Residents of American Samoa. How to file for 2012 taxes 4790 (see FinCEN 105) 6251, Alternative minimum tax. How to file for 2012 taxes 8233, Employees and independent contractors. How to file for 2012 taxes 8275, Disclosure statement. How to file for 2012 taxes 8288, Credit for tax withheld. How to file for 2012 taxes 8288-A, Credit for tax withheld. How to file for 2012 taxes 8288-B, Withholding certificates. How to file for 2012 taxes 8801, Credit for prior year minimum tax. How to file for 2012 taxes 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. How to file for 2012 taxes 8843, Form 8843. How to file for 2012 taxes 8854, Reporting requirements. How to file for 2012 taxes FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. How to file for 2012 taxes W-7, Individual taxpayer identification number (ITIN). How to file for 2012 taxes W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. How to file for 2012 taxes G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. How to file for 2012 taxes Resident alien, Head of household. How to file for 2012 taxes Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. How to file for 2012 taxes I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. How to file for 2012 taxes Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. How to file for 2012 taxes Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. How to file for 2012 taxes S. How to file for 2012 taxes sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. How to file for 2012 taxes Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. How to file for 2012 taxes Exemptions for spouse and dependents, Students and business apprentices from India. How to file for 2012 taxes Standard deduction, Students and business apprentices from India. How to file for 2012 taxes Withholding allowances, Students and business apprentices from India. How to file for 2012 taxes Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). How to file for 2012 taxes Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). How to file for 2012 taxes Intangible property, Intangible property. How to file for 2012 taxes Interest Portfolio, Portfolio interest. How to file for 2012 taxes , Interest that does not qualify as portfolio interest. How to file for 2012 taxes Interest income Contingent, Contingent interest. How to file for 2012 taxes Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. How to file for 2012 taxes Exempt from U. How to file for 2012 taxes S. How to file for 2012 taxes tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. How to file for 2012 taxes Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. How to file for 2012 taxes K Korea, South Exemptions, Residents of South Korea. How to file for 2012 taxes , Exemptions Married filing separately, Married nonresident alien. How to file for 2012 taxes Qualifying widow filing status, Qualifying widow(er). How to file for 2012 taxes Withholding tax, U. How to file for 2012 taxes S. How to file for 2012 taxes nationals or residents of Canada, Mexico, or South Korea. How to file for 2012 taxes L Last year of residency, Last Year of Residency Long-term U. How to file for 2012 taxes S. How to file for 2012 taxes resident Defined, Long-term resident defined. How to file for 2012 taxes Expatriation tax, Long-term resident defined. How to file for 2012 taxes Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. How to file for 2012 taxes Of nonresident aliens, Losses. How to file for 2012 taxes Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. How to file for 2012 taxes Resident alien, Married filing jointly. How to file for 2012 taxes Medical condition, Medical condition. How to file for 2012 taxes Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. How to file for 2012 taxes Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). How to file for 2012 taxes Residents of, Residents of Mexico or Canada or U. How to file for 2012 taxes S. How to file for 2012 taxes nationals. How to file for 2012 taxes Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. How to file for 2012 taxes Withholding tax, U. How to file for 2012 taxes S. How to file for 2012 taxes nationals or residents of Canada, Mexico, or South Korea. How to file for 2012 taxes Miscellaneous deductions, Job expenses and other miscellaneous deductions. How to file for 2012 taxes Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. How to file for 2012 taxes Multi-level marketing, Multi-level marketing. How to file for 2012 taxes , Multi-level marketing. How to file for 2012 taxes Municipal bonds, State and local government obligations. How to file for 2012 taxes N National of the United States, Qualifying widow(er). How to file for 2012 taxes , 5) Tax rates. How to file for 2012 taxes , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. How to file for 2012 taxes Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. How to file for 2012 taxes Business expenses, Ordinary and necessary business expenses. How to file for 2012 taxes Casualty and theft losses, Casualty and theft losses. How to file for 2012 taxes Charitable contributions, Charitable contributions. How to file for 2012 taxes Child care credit, Child and dependent care credit. How to file for 2012 taxes Credit for excess social security tax withheld, Excess social security tax withheld. How to file for 2012 taxes Credit for income tax withheld, Withholding from wages. How to file for 2012 taxes Credit for prior year minimum tax, Credit for prior year minimum tax. How to file for 2012 taxes Defined, Nonresident Aliens Earned income credit, Earned income credit. How to file for 2012 taxes Education credits, Education credits. How to file for 2012 taxes Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. How to file for 2012 taxes Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. How to file for 2012 taxes How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). How to file for 2012 taxes Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. How to file for 2012 taxes Losses, Losses. How to file for 2012 taxes Married filing jointly, Married nonresident alien. How to file for 2012 taxes Miscellaneous deductions, Job expenses and other miscellaneous deductions. How to file for 2012 taxes Moving expenses, Moving expenses. How to file for 2012 taxes Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). How to file for 2012 taxes Standard deduction, Standard deduction. How to file for 2012 taxes State and local income taxes, State and local income taxes. How to file for 2012 taxes Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. How to file for 2012 taxes Tax withheld at source, Tax withheld at the source. How to file for 2012 taxes Travel expenses, Travel expenses. How to file for 2012 taxes Withholding from partnership income, Tax withheld on partnership income. How to file for 2012 taxes Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. How to file for 2012 taxes Registered, Obligations in registered form. How to file for 2012 taxes Original issue discount, Original issue discount (OID). How to file for 2012 taxes P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. How to file for 2012 taxes Payment against U. How to file for 2012 taxes S. How to file for 2012 taxes tax, Payments Tax withheld at the source, Tax withheld at the source. How to file for 2012 taxes Withholding from wages, Tax Withheld Penalties, Penalties. How to file for 2012 taxes , Penalties Accuracy-related, Accuracy-related penalty. How to file for 2012 taxes Failure to file, Filing late. How to file for 2012 taxes Failure to pay, Paying tax late. How to file for 2012 taxes Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. How to file for 2012 taxes Fraud, Fraud. How to file for 2012 taxes Frivolous tax submission, Frivolous tax submission. How to file for 2012 taxes Negligence, Negligence or disregard. How to file for 2012 taxes Substantial understatement of income tax, Substantial understatement of income tax. How to file for 2012 taxes Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. How to file for 2012 taxes Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. How to file for 2012 taxes Pensions, Pensions. How to file for 2012 taxes Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. How to file for 2012 taxes Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. How to file for 2012 taxes S. How to file for 2012 taxes business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. How to file for 2012 taxes , Interest that does not qualify as portfolio interest. How to file for 2012 taxes Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. How to file for 2012 taxes Property Depreciable, Depreciable property. How to file for 2012 taxes Intangible, Intangible property. How to file for 2012 taxes Inventory, Inventory property. How to file for 2012 taxes Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. How to file for 2012 taxes Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. How to file for 2012 taxes S. How to file for 2012 taxes possessions. How to file for 2012 taxes , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. How to file for 2012 taxes Q Qualified investment entity Distributions paid by, Qualified investment entities. How to file for 2012 taxes R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. How to file for 2012 taxes Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. How to file for 2012 taxes Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. How to file for 2012 taxes S. How to file for 2012 taxes real property interest, U. How to file for 2012 taxes S. How to file for 2012 taxes real property interest. 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How to file for 2012 taxes Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. How to file for 2012 taxes S. How to file for 2012 taxes nationals, U. How to file for 2012 taxes S. How to file for 2012 taxes nationals or residents of Canada, Mexico, or South Korea. How to file for 2012 taxes U. How to file for 2012 taxes S. How to file for 2012 taxes Virgin Islands, residents of, Residents of the U. How to file for 2012 taxes S. How to file for 2012 taxes Virgin Islands. How to file for 2012 taxes Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications