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How To File Your 2012 Tax Return

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How To File Your 2012 Tax Return

How to file your 2012 tax return 5. How to file your 2012 tax return   Recordkeeping Table of Contents How To Prove ExpensesWhat Are Adequate Records? What If I Have Incomplete Records? Separating and Combining Expenses How Long To Keep Records and Receipts Examples of Records If you deduct travel, entertainment, gift, or transportation expenses, you must be able to prove (substantiate) certain elements of expense. How to file your 2012 tax return This chapter discusses the records you need to keep to prove these expenses. How to file your 2012 tax return If you keep timely and accurate records, you will have support to show the IRS if your tax return is ever examined. How to file your 2012 tax return You will also have proof of expenses that your employer may require if you are reimbursed under an accountable plan. How to file your 2012 tax return These plans are discussed in chapter 6 under Reimbursements . How to file your 2012 tax return How To Prove Expenses Table 5-1 is a summary of records you need to prove each expense discussed in this publication. How to file your 2012 tax return You must be able to prove the elements listed across the top portion of the chart. How to file your 2012 tax return You prove them by having the information and receipts (where needed) for the expenses listed in the first column. How to file your 2012 tax return You cannot deduct amounts that you approximate or estimate. How to file your 2012 tax return You should keep adequate records to prove your expenses or have sufficient evidence that will support your own statement. How to file your 2012 tax return You must generally prepare a written record for it to be considered adequate. How to file your 2012 tax return This is because written evidence is more reliable than oral evidence alone. How to file your 2012 tax return However, if you prepare a record on a computer, it is considered an adequate record. How to file your 2012 tax return What Are Adequate Records? You should keep the proof you need in an account book, diary, log, statement of expense, trip sheets, or similar record. How to file your 2012 tax return You should also keep documentary evidence that, together with your record, will support each element of an expense. How to file your 2012 tax return Documentary evidence. How to file your 2012 tax return   You generally must have documentary evidence, such as receipts, canceled checks, or bills, to support your expenses. How to file your 2012 tax return Exception. How to file your 2012 tax return   Documentary evidence is not needed if any of the following conditions apply. How to file your 2012 tax return You have meals or lodging expenses while traveling away from home for which you account to your employer under an accountable plan, and you use a per diem allowance method that includes meals and/or lodging. How to file your 2012 tax return ( Accountable plans and per diem allowances are discussed in chapter 6. How to file your 2012 tax return ) Your expense, other than lodging, is less than $75. How to file your 2012 tax return You have a transportation expense for which a receipt is not readily available. How to file your 2012 tax return Adequate evidence. How to file your 2012 tax return   Documentary evidence ordinarily will be considered adequate if it shows the amount, date, place, and essential character of the expense. How to file your 2012 tax return   For example, a hotel receipt is enough to support expenses for business travel if it has all of the following information. How to file your 2012 tax return The name and location of the hotel. How to file your 2012 tax return The dates you stayed there. How to file your 2012 tax return Separate amounts for charges such as lodging, meals, and telephone calls. How to file your 2012 tax return   A restaurant receipt is enough to prove an expense for a business meal if it has all of the following information. How to file your 2012 tax return The name and location of the restaurant. How to file your 2012 tax return The number of people served. How to file your 2012 tax return The date and amount of the expense. How to file your 2012 tax return If a charge is made for items other than food and beverages, the receipt must show that this is the case. How to file your 2012 tax return Canceled check. How to file your 2012 tax return   A canceled check, together with a bill from the payee, ordinarily establishes the cost. How to file your 2012 tax return However, a canceled check by itself does not prove a business expense without other evidence to show that it was for a business purpose. How to file your 2012 tax return Duplicate information. How to file your 2012 tax return   You do not have to record information in your account book or other record that duplicates information shown on a receipt as long as your records and receipts complement each other in an orderly manner. How to file your 2012 tax return   You do not have to record amounts your employer pays directly for any ticket or other travel item. How to file your 2012 tax return However, if you charge these items to your employer, through a credit card or otherwise, you must keep a record of the amounts you spend. How to file your 2012 tax return Timely-kept records. How to file your 2012 tax return   You should record the elements of an expense or of a business use at or near the time of the expense or use and support it with sufficient documentary evidence. How to file your 2012 tax return A timely-kept record has more value than a statement prepared later when generally there is a lack of accurate recall. How to file your 2012 tax return   You do not need to write down the elements of every expense on the day of the expense. How to file your 2012 tax return If you maintain a log on a weekly basis that accounts for use during the week, the log is considered a timely-kept record. How to file your 2012 tax return   If you give your employer, client, or customer an expense account statement, it can also be considered a timely-kept record. How to file your 2012 tax return This is true if you copy it from your account book, diary, log, statement of expense, trip sheets, or similar record. How to file your 2012 tax return Proving business purpose. How to file your 2012 tax return   You must generally provide a written statement of the business purpose of an expense. How to file your 2012 tax return However, the degree of proof varies according to the circumstances in each case. How to file your 2012 tax return If the business purpose of an expense is clear from the surrounding circumstances, then you do not need to give a written explanation. How to file your 2012 tax return Example. How to file your 2012 tax return If you are a sales representative who calls on customers on an established sales route, you do not have to give a written explanation of the business purpose for traveling that route. How to file your 2012 tax return You can satisfy the requirements by recording the length of the delivery route once, the date of each trip at or near the time of the trips, and the total miles you drove the car during the tax year. How to file your 2012 tax return You could also establish the date of each trip with a receipt, record of delivery, or other documentary evidence. How to file your 2012 tax return Confidential information. How to file your 2012 tax return   You do not need to put confidential information relating to an element of a deductible expense (such as the place, business purpose, or business relationship) in your account book, diary, or other record. How to file your 2012 tax return However, you do have to record the information elsewhere at or near the time of the expense and have it available to fully prove that element of the expense. How to file your 2012 tax return What If I Have Incomplete Records? If you do not have complete records to prove an element of an expense, then you must prove the element with: Your own written or oral statement containing specific information about the element, and Other supporting evidence that is sufficient to establish the element. How to file your 2012 tax return If the element is the description of a gift, or the cost, time, place, or date of an expense, the supporting evidence must be either direct evidence or documentary evidence. How to file your 2012 tax return Direct evidence can be written statements or the oral testimony of your guests or other witnesses setting forth detailed information about the element. How to file your 2012 tax return Documentary evidence can be receipts, paid bills, or similar evidence. How to file your 2012 tax return If the element is either the business relationship of your guests or the business purpose of the amount spent, the supporting evidence can be circumstantial rather than direct. How to file your 2012 tax return For example, the nature of your work, such as making deliveries, provides circumstantial evidence of the use of your car for business purposes. How to file your 2012 tax return Invoices of deliveries establish when you used the car for business. How to file your 2012 tax return Table 5-1. How to file your 2012 tax return How To Prove Certain Business Expenses IF you have expenses for . How to file your 2012 tax return . How to file your 2012 tax return THEN you must keep records that show details of the following elements . How to file your 2012 tax return . How to file your 2012 tax return . How to file your 2012 tax return   Amount Time Place or  Description Business Purpose Business Relationship Travel Cost of each separate expense for travel, lodging, and meals. How to file your 2012 tax return Incidental expenses may be totaled in reasonable categories such as taxis, fees and tips, etc. How to file your 2012 tax return Dates you left and returned for each trip and number of days spent on business. How to file your 2012 tax return Destination or area of your travel (name of city, town, or other designation). How to file your 2012 tax return Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. How to file your 2012 tax return    Relationship: N/A Entertainment Cost of each separate expense. How to file your 2012 tax return Incidental expenses such as taxis, telephones, etc. How to file your 2012 tax return , may be totaled on a daily basis. How to file your 2012 tax return Date of entertainment. How to file your 2012 tax return (Also see Business Purpose. How to file your 2012 tax return ) Name and address or location of place of entertainment. How to file your 2012 tax return Type of entertainment if not otherwise apparent. How to file your 2012 tax return (Also see Business Purpose. How to file your 2012 tax return ) Purpose: Business purpose for the expense or the business benefit gained or expected to be gained. How to file your 2012 tax return  For entertainment, the nature of the business discussion or activity. How to file your 2012 tax return If the entertainment was directly before or after a business discussion: the date, place, nature, and duration of the business discussion, and the identities of the persons who took part in both the business discussion and the entertainment activity. How to file your 2012 tax return    Relationship: Occupations or other information (such as names, titles, or other designations) about the recipients that shows their business relationship to you. How to file your 2012 tax return  For entertainment, you must also prove that you or your employee was present if the entertainment was a business meal. How to file your 2012 tax return Gifts Cost of the gift. How to file your 2012 tax return Date of the gift. How to file your 2012 tax return Description of the gift. How to file your 2012 tax return   Transportation Cost of each separate expense. How to file your 2012 tax return For car expenses, the cost of the car and any improvements, the date you started using it for business, the mileage for each business use, and the total miles for the year. How to file your 2012 tax return Date of the expense. How to file your 2012 tax return For car expenses, the date of the use of the car. How to file your 2012 tax return Your business destination. How to file your 2012 tax return Purpose: Business purpose for the expense. How to file your 2012 tax return    Relationship: N/A Sampling. How to file your 2012 tax return   You can keep an adequate record for parts of a tax year and use that record to prove the amount of business or investment use for the entire year. How to file your 2012 tax return You must demonstrate by other evidence that the periods for which an adequate record is kept are representative of the use throughout the tax year. How to file your 2012 tax return Example. How to file your 2012 tax return You use your car to visit the offices of clients, meet with suppliers and other subcontractors, and pick up and deliver items to clients. How to file your 2012 tax return There is no other business use of the car, but you and your family use the car for personal purposes. How to file your 2012 tax return You keep adequate records during the first week of each month that show that 75% of the use of the car is for business. How to file your 2012 tax return Invoices and bills show that your business use continues at the same rate during the later weeks of each month. How to file your 2012 tax return Your weekly records are representative of the use of the car each month and are sufficient evidence to support the percentage of business use for the year. How to file your 2012 tax return Exceptional circumstances. How to file your 2012 tax return   You can satisfy the substantiation requirements with other evidence if, because of the nature of the situation in which an expense is made, you cannot get a receipt. How to file your 2012 tax return This applies if all the following are true. How to file your 2012 tax return You were unable to obtain evidence for an element of the expense or use that completely satisfies the requirements explained earlier under What Are Adequate Records . How to file your 2012 tax return You are unable to obtain evidence for an element that completely satisfies the two rules listed earlier under What If I Have Incomplete Records . How to file your 2012 tax return You have presented other evidence for the element that is the best proof possible under the circumstances. How to file your 2012 tax return Destroyed records. How to file your 2012 tax return   If you cannot produce a receipt because of reasons beyond your control, you can prove a deduction by reconstructing your records or expenses. How to file your 2012 tax return Reasons beyond your control include fire, flood, and other casualties. How to file your 2012 tax return    Table 5-2. How to file your 2012 tax return Daily Business Mileage and Expense Log Name:       Odometer Readings Expenses Date Destination  (City, Town, or Area) Business Purpose Start Stop Miles  this trip Type  (Gas, oil, tolls, etc. How to file your 2012 tax return ) Amount                                                                                                                   Weekly  Total             Total Year-to-Date             Separating and Combining Expenses This section explains when expenses must be kept separate and when expenses can be combined. How to file your 2012 tax return Separating expenses. How to file your 2012 tax return   Each separate payment is generally considered a separate expense. How to file your 2012 tax return For example, if you entertain a customer or client at dinner and then go to the theater, the dinner expense and the cost of the theater tickets are two separate expenses. How to file your 2012 tax return You must record them separately in your records. How to file your 2012 tax return Season or series tickets. How to file your 2012 tax return   If you buy season or series tickets for business use, you must treat each ticket in the series as a separate item. How to file your 2012 tax return To determine the cost of individual tickets, divide the total cost (but not more than face value) by the number of games or performances in the series. How to file your 2012 tax return You must keep records to show whether you use each ticket as a gift or entertainment. How to file your 2012 tax return Also, you must be able to prove the cost of nonluxury box seat tickets if you rent a skybox or other private luxury box for more than one event. How to file your 2012 tax return See Entertainment tickets in chapter 2. How to file your 2012 tax return Combining items. How to file your 2012 tax return   You can make one daily entry in your record for reasonable categories of expenses. How to file your 2012 tax return Examples are taxi fares, telephone calls, or other incidental travel costs. How to file your 2012 tax return Meals should be in a separate category. How to file your 2012 tax return You can include tips for meal-related services with the costs of the meals. How to file your 2012 tax return   Expenses of a similar nature occurring during the course of a single event are considered a single expense. How to file your 2012 tax return For example, if during entertainment at a cocktail lounge, you pay separately for each serving of refreshments, the total expense for the refreshments is treated as a single expense. How to file your 2012 tax return Car expenses. How to file your 2012 tax return   You can account for several uses of your car that can be considered part of a single use, such as a round trip or uninterrupted business use, with a single record. How to file your 2012 tax return Minimal personal use, such as a stop for lunch on the way between two business stops, is not an interruption of business use. How to file your 2012 tax return Example. How to file your 2012 tax return You make deliveries at several different locations on a route that begins and ends at your employer's business premises and that includes a stop at the business premises between two deliveries. How to file your 2012 tax return You can account for these using a single record of miles driven. How to file your 2012 tax return Gift expenses. How to file your 2012 tax return   You do not always have to record the name of each recipient of a gift. How to file your 2012 tax return A general listing will be enough if it is evident that you are not trying to avoid the $25 annual limit on the amount you can deduct for gifts to any one person. How to file your 2012 tax return For example, if you buy a large number of tickets to local high school basketball games and give one or two tickets to each of many customers, it is usually enough to record a general description of the recipients. How to file your 2012 tax return Allocating total cost. How to file your 2012 tax return   If you can prove the total cost of travel or entertainment but you cannot prove how much it cost for each person who participated in the event, you may have to allocate the total cost among you and your guests on a pro rata basis. How to file your 2012 tax return To do so, you must establish the number of persons who participated in the event. How to file your 2012 tax return   An allocation would be needed, for example, if you did not have a business relationship with all of your guests. How to file your 2012 tax return See Allocating between business and nonbusiness in chapter 2. How to file your 2012 tax return If your return is examined. How to file your 2012 tax return    If your return is examined, you may have to provide additional information to the IRS. How to file your 2012 tax return This information could be needed to clarify or to establish the accuracy or reliability of information contained in your records, statements, testimony, or documentary evidence before a deduction is allowed. How to file your 2012 tax return    THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Table 5-3. How to file your 2012 tax return Weekly Traveling Expense and Entertainment Record From: To: Name: Expenses Sunday Monday Tuesday Wednesday Thursday Friday Saturday Total 1. How to file your 2012 tax return Travel Expenses: Airlines                                 Excess Baggage                                 Bus – Train                                 Cab and Limousine                                 Tips                                 Porter                                 2. How to file your 2012 tax return Meals and Lodging:  Breakfast                                 Lunch                                 Dinner                                 Hotel and Motel  (Detail in Schedule B)                                 3. How to file your 2012 tax return Entertainment  (Detail in Schedule C)                                 4. How to file your 2012 tax return Other Expenses:  Postage                                 Telephone & Telegraph                                 Stationery & Printing                                 Stenographer                                 Sample Room                                 Advertising                                 Assistant(s)                                 Trade Shows                                 5. How to file your 2012 tax return Car Expenses: (List all car expenses - the division between business and personal expenses may be made at the end of the year. How to file your 2012 tax return ) (Detail mileage in Schedule A. How to file your 2012 tax return ) Gas, oil, lube, wash                                 Repairs, parts                                 Tires, supplies                                 Parking fees, tolls                                 6. How to file your 2012 tax return Other (Identify)                                 Total                                 Note: Attach receipted bills for (1) ALL lodging and (2) any other expenses of $75. How to file your 2012 tax return 00 or more. How to file your 2012 tax return Schedule A – Car Mileage: End                 Start                 Total                 Business Mileage                 Schedule B – Lodging Hotel or Motel Name                 City                 Schedule C – Entertainment Date Item Place Amount Business Purpose Business Relationship                                             WEEKLY REIMBURSEMENTS:     Travel and transportation expenses     Other reimbursements     TOTAL   How Long To Keep Records and Receipts You must keep records as long as they may be needed for the administration of any provision of the Internal Revenue Code. How to file your 2012 tax return Generally, this means you must keep records that support your deduction (or an item of income) for 3 years from the date you file the income tax return on which the deduction is claimed. How to file your 2012 tax return A return filed early is considered filed on the due date. How to file your 2012 tax return For a more complete explanation of how long to keep records, see Publication 583, Starting a Business and Keeping Records. How to file your 2012 tax return You must keep records of the business use of your car for each year of the recovery period. How to file your 2012 tax return See More-than-50%-use test in chapter 4 under Depreciation Deduction. How to file your 2012 tax return Reimbursed for expenses. How to file your 2012 tax return   Employees who give their records and documentation to their employers and are reimbursed for their expenses generally do not have to keep copies of this information. How to file your 2012 tax return However, you may have to prove your expenses if any of the following conditions apply. How to file your 2012 tax return You claim deductions for expenses that are more than reimbursements. How to file your 2012 tax return Your expenses are reimbursed under a nonaccountable plan. How to file your 2012 tax return Your employer does not use adequate accounting procedures to verify expense accounts. How to file your 2012 tax return You are related to your employer as defined under Per Diem and Car Allowances , in chapter 6. How to file your 2012 tax return Reimbursements , adequate accounting , and nonaccountable plans are discussed in chapter 6. How to file your 2012 tax return Examples of Records Table 5-2 and Table 5-3 are examples of worksheets which can be used for tracking business expenses. How to file your 2012 tax return Prev  Up  Next   Home   More Online Publications Skip to content
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Recalls API Server

When you're buying and using products, safety comes first.

Access the Data

Use our Recalls API to tap into a list of car, drug, food, and product safety data and recalls.

See the most recent recalls in JSON or RSS.

You can also see how this data is used when searching for recalls on USA.gov.

Contribute to the Code

The server code that runs our Recalls API is here on Github. If you're a Ruby developer, keep reading. Fork this repo to add features (such as additional datasets) or fix bugs.

Ruby

This code is currently tested against Ruby 2.1.

Gems

We use bundler to manage gems. You can install bundler and other required gems like this:

gem install bundler
bundle install

Solr

We're using Solr for fulltext search. You can start/stop/reindex Solr like this:

bundle exec rake sunspot:solr:start
bundle exec rake sunspot:solr:stop
bundle exec rake sunspot:solr:run
bundle exec rake sunspot:solr:reindex

Database

database.yml assumes you have a local database server up and running (preferably MySQL >= 5.1.65), accessible from user 'root' with no password.

Create and setup your development and test databases:

bundle exec rake db:setup
bundle exec rake db:setup RAILS_ENV=test

Seed data

Populate recall data for your development database:

bundle exec rake usagov:recalls:import_cdc_data
bundle exec rake usagov:recalls:import_cpsc_data
bundle exec rake usagov:recalls:import_nhtsa_data

You need to run these tasks daily to receive the latest recalls data.

Running it

Fire up a server and try it all out:

bundle exec rails s

http://127.0.0.1:3000/search.json?query=stroller

API Versioning

We support API versioning with json format. The current version is v1.

You can specify a a specific JSON version of recalls data like this:

curl -H 'Accept: application/vnd.usagov.recalls.v1' http://localhost:3000/search.json

Parameters

Seven generic parameters are accepted: (1) query, (2) organization, (3) start_date, (4) end_date, (5) page, (6) per_page, and (7) sort. There are additional parameters that are specific to food, product, and car safety recalls. None are required.

Full documentation on the parameters is in our Recalls API documentation.

Tests

Tests require a Solr server to be spun up.

bundle exec rake sunspot:solr:start RAILS_ENV=test

Make sure the tests run:

bundle exec rake spec

Code Coverage

We track test coverage of the codebase over time, to help identify areas where we could write better tests and to see when poorly tested code got introduced.

After running your tests, view the report by opening coverage/rcov/index.html in your browser.

Click around on the files that have < 100% coverage to see what lines weren't exercised.

License

This project is covered under the terms of the GNU General Public License, version 2 or later.

Terms of Use

By accessing this Recalls API server, you agree to our Terms of Service.

Feedback

You can send feedback via Github Issues.


Something went wrong with that request. Please try again.

The How To File Your 2012 Tax Return

How to file your 2012 tax return Index A Additional Medicare Tax, Reminders, Reporting sick pay on Form W-2. How to file your 2012 tax return Agents, reporting, Agents Agricultural workers, H-2A agricultural workers. How to file your 2012 tax return Alternative methods of withholding, 9. How to file your 2012 tax return Alternative Methods for Figuring Withholding Annuity payments, 8. How to file your 2012 tax return Pensions and Annuities Assistance (see Tax help) Awards, employee achievement, Employee Achievement Awards B Back pay, Back Pay Below-market rate loans, Interest-Free and Below-Market-Interest-Rate Loans C Comments on publication, Comments and suggestions. How to file your 2012 tax return Common paymaster, Common Paymaster Common-law employees, Common-Law Employees Common-law rules, Common-Law Rules Corporate officers, Common-Law Employees D Deferred compensation plans, nonqualified, Nonqualified Deferred Compensation Plans Direct sellers, Direct sellers. How to file your 2012 tax return Director of corporation, Common-Law Employees E Electronic Form W-2, Reminders Employee achievement awards, Employee Achievement Awards Employee or contractor Attorney, Attorney Automobile industry, Automobile Industry Building industry, Building and Construction Industry Computer industry, Computer Industry Salesperson, Salesperson Taxicab driver, Taxicab Driver Trucking industry, Trucking Industry Employee's taxes paid by employer, Employee's Portion of Taxes Paid by Employer Employees Common-law rules, Common-Law Rules Industry examples, Industry Examples Statutory, Statutory Employees Employees defined, 1. How to file your 2012 tax return Who Are Employees? Employees misclassification, Misclassification of Employees Excessive termination payments (golden parachute), Golden Parachute Payments Exempt organizations, 3. How to file your 2012 tax return Employees of Exempt Organizations F Fellowship payments, Scholarship and Fellowship Payments Form W-2, electronic filing, Reminders G Golden parachute, Golden Parachute Payments I Idle time, Withholding for Idle Time Independent contractors, Independent Contractors Indian gaming profits, 10. How to file your 2012 tax return Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Interest-free loans, Interest-Free and Below-Market-Interest-Rate Loans International social security agreements, International Social Security Agreements L Leased employees, Leased employees. How to file your 2012 tax return Leave sharing plans, Leave Sharing Plans Loans, interest-free or below-market rate, Interest-Free and Below-Market-Interest-Rate Loans M Ministers, Ministers. How to file your 2012 tax return Misclassification of employees, Misclassification of Employees N Nonqualified plans, Nonqualified Deferred Compensation Plans O Officer of corporation, Common-Law Employees Outplacement services, Outplacement Services P Pension payments, 8. How to file your 2012 tax return Pensions and Annuities Publications (see Tax help) R Real estate agents, Licensed real estate agents. How to file your 2012 tax return Religious exemptions, 4. How to file your 2012 tax return Religious Exemptions and Special Rules for Ministers Reporting agents, Agents S Scholarship payments, Scholarship and Fellowship Payments Sick pay, 6. How to file your 2012 tax return Sick Pay Reporting SIMPLE retirement plans, SIMPLE Retirement Plans Simplified employee pension, Contributions to a Simplified Employee Pension (SEP) Statutory employees, Statutory Employees Statutory nonemployees, Statutory Nonemployees Suggestions for publication, Comments and suggestions. How to file your 2012 tax return Supplemental unemployment benefits, Supplemental Unemployment Benefits T Tax help, How To Get Tax Help Tax-exempt organizations, 3. How to file your 2012 tax return Employees of Exempt Organizations Tax-sheltered annuities, Tax-Sheltered Annuities Technical service specialists, Technical service specialists. How to file your 2012 tax return Third-party sick pay, Sick Pay Paid by Third Party , Third-party sick pay recap Forms W-2 and W-3. How to file your 2012 tax return TTY/TDD information, How To Get Tax Help W Withholding Alternative methods, 9. How to file your 2012 tax return Alternative Methods for Figuring Withholding Idle time payments, Withholding for Idle Time Indian gaming profits, 10. How to file your 2012 tax return Tables for Withholding on Distributions of Indian Gaming Profits to Tribal Members Pensions and annuities, Federal Income Tax Withholding Sick pay, Income Tax Withholding on Sick Pay Prev  Up     Home   More Online Publications