File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

How To Refile Taxes For 2012

Amendment To Tax ReturnAmended ReturnsFree State Tax Filing 2013Irs1040ezFederal Tax FormE File State Taxes Only FreeFree Online State TaxesTurbotax Online 2012Free Tax 2012Free E File IrsFree EfileWhat Forms Do I Need To File My 2011 TaxesPrintable 1040ez Tax FormFile Your State Taxes FreeAmmend Tax Return2012 Tax Return TurbotaxIrs 1040ezFile Taxes For 2012 FreeTax Form Amendment2010 Tax Software FreeFiling 2007 Tax Return LateFree Tax FileTax CutHow Do I Amend A 2009 Tax ReturnIncome Tax Return 2013File Taxes Free OnlineFree Tax PrepTax Form 1040x Free DownloadFree Federal And State EfileTaxact 2012 Return UserOnline 1040ezFree File H&r BlockFree File State Tax ReturnHr Block 1040xAmmended Tax Return1040 Ez Tax Forms1040ez 2012 InstructionsH&r Block 1040xFederal 1040ez Forms And Instructions 2013Free Federal 1040ez Efile

How To Refile Taxes For 2012

How to refile taxes for 2012 Publication 1544(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Introducción Qué Hay de Nuevo Acontecimientos futuros. How to refile taxes for 2012  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 1544(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. How to refile taxes for 2012 irs. How to refile taxes for 2012 gov/pub1544, en inglés. How to refile taxes for 2012 Cómo enmendar un informe. How to refile taxes for 2012  Puede enmendar un informe anterior marcando el encasillado 1a en la parte superior del Formulario 8300-SP. How to refile taxes for 2012 Vea Cómo enmendar un informe, más adelante. How to refile taxes for 2012 Introducción Si, en un período de 12 meses, usted recibe de un comprador más de $10,000 en efectivo producto de una transacción llevada a cabo en su ocupación o negocio, tiene que declarar la transacción al Servicio de Impuestos Internos (IRS, por sus siglas en inglés) y a la Financial Crimes Enforcement Network (Red para hacer cumplir la ley contra delitos financieros, o FinCEN, por su abreviatura en inglés) en el Formulario 8300-SP, Informe de Pagos en Efectivo en Exceso de $10,000 Recibidos en una Ocupación o Negocio, o en el Formulario 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, en inglés. How to refile taxes for 2012 En esta publicación se explica por qué, cuándo y dónde debe declarar estos pagos recibidos en efectivo, así como las multas considerables que se imponen por no declarar dichos pagos. How to refile taxes for 2012 Algunas organizaciones no tienen que presentar el Formulario 8300-SP, incluidas las instituciones financieras que deben presentar el Formulario 104 de la FinCEN (anteriormente Formulario 4789), Currency Transaction Report (Informe de transacciones en efectivo), en inglés, así como los casinos, los cuales deben presentar el Formulario 103 de la FinCEN (anteriormente Formulario 8362), Currency Transaction Report by Casinos (Informe de transacciones en efectivo hechas por casinos), también en inglés. How to refile taxes for 2012 Esta publicación no incluye información sobre estos dos últimos formularios. How to refile taxes for 2012 En esta publicación encontrará explicaciones sobre la terminología y los puntos más importantes relacionados con el Formulario 8300-SP. How to refile taxes for 2012 Lea las instrucciones adjuntas a este formulario, ya que explican lo que debe anotar en cada línea del mismo. How to refile taxes for 2012 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Tax Relief for Victims of Severe Storms, Flooding, Mudslides and Landslides in West Virginia

Updated 4/20/2012 to include Lincoln and Mingo counties

WVA-2012-2, March 27, 2012

CHARLESTON — Victims of the severe storms, flooding, mudslides and landslides that began on March 15, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Lincoln, Logan and Mingo counties a federal disaster area. Individuals who reside or have a business in this county may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after March 15, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after March 15, and on or before March 30, as long as the deposits are made by March 30, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after March 15 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after March 15 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after March 15 and on or before March 30 provided the taxpayer makes these deposits by March 30.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 06-Mar-2014

The How To Refile Taxes For 2012

How to refile taxes for 2012 Index Symbols 10% owners, Ten-percent owners. How to refile taxes for 2012 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). How to refile taxes for 2012 A Acceptance agent, Unexpected payment. How to refile taxes for 2012 Accounts, offshore, Offshore accounts. How to refile taxes for 2012 Alien Illegal, Illegal aliens. How to refile taxes for 2012 Nonresident, Nonresident alien. How to refile taxes for 2012 Resident, Resident alien. How to refile taxes for 2012 Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. How to refile taxes for 2012 Allocation information, Failure to provide allocation information. How to refile taxes for 2012 American Samoa, U. How to refile taxes for 2012 S. How to refile taxes for 2012 Virgin Islands and American Samoa corporations. How to refile taxes for 2012 Amount to withhold, Determination of amount to withhold. How to refile taxes for 2012 Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. How to refile taxes for 2012 Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. How to refile taxes for 2012 Banks, interest received by, Banks. How to refile taxes for 2012 Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. How to refile taxes for 2012 Branch profits tax, Corporation subject to branch profits tax. How to refile taxes for 2012 C Canada, Exception 3. How to refile taxes for 2012 , Deposit interest paid to nonresident alien individuals in 2012. How to refile taxes for 2012 , Deposit interest paid to certain nonresident alien individuals in 2013. How to refile taxes for 2012 Capital gains, Capital gains (Income Code 9). How to refile taxes for 2012 Central withholding agreements, Income Code 43. How to refile taxes for 2012 Consent dividends, Consent dividends. How to refile taxes for 2012 , Consent dividends. How to refile taxes for 2012 Contingent interest, Contingent interest. How to refile taxes for 2012 Controlled foreign corporations, interest paid to, Controlled foreign corporations. How to refile taxes for 2012 Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). How to refile taxes for 2012 Covenant not to compete, Covenant not to compete. How to refile taxes for 2012 Crew members, Crew members. How to refile taxes for 2012 D Dependent personal services, Pay for dependent personal services (Income Code 17). How to refile taxes for 2012 Allowance for personal exemptions, Withholding exemptions. How to refile taxes for 2012 Defined, Pay for dependent personal services (Income Code 17). How to refile taxes for 2012 Exempt from withholding, Graduated rates. How to refile taxes for 2012 Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). How to refile taxes for 2012 Disregarded entities, Disregarded entities. How to refile taxes for 2012 Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). How to refile taxes for 2012 Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). How to refile taxes for 2012 Foreign corporations, Dividends paid by foreign corporations (Income Code 8). How to refile taxes for 2012 In general, Dividends Documentary evidence, Documentary evidence. How to refile taxes for 2012 , Documentary Evidence, Documentary evidence. How to refile taxes for 2012 Documentation From foreign beneficial owners and U. How to refile taxes for 2012 S. How to refile taxes for 2012 payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. How to refile taxes for 2012 E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. How to refile taxes for 2012 Electronic deposit rules, Electronic deposit requirement. How to refile taxes for 2012 Employees, Employees. How to refile taxes for 2012 , Employee. How to refile taxes for 2012 Employer, Employer. How to refile taxes for 2012 F Federal unemployment tax, Federal unemployment tax (FUTA). How to refile taxes for 2012 Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. How to refile taxes for 2012 Financial institutions, Branches of financial institutions. How to refile taxes for 2012 FIRPTA withholding, U. How to refile taxes for 2012 S. How to refile taxes for 2012 real property interest. How to refile taxes for 2012 , U. How to refile taxes for 2012 S. How to refile taxes for 2012 Real Property Interest Fiscally transparent entity, Fiscally transparent entity. How to refile taxes for 2012 Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. How to refile taxes for 2012 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. How to refile taxes for 2012 S. How to refile taxes for 2012 branches of foreign banks and foreign insurance companies. How to refile taxes for 2012 , Income paid to U. How to refile taxes for 2012 S. How to refile taxes for 2012 branch of foreign bank or insurance company. How to refile taxes for 2012 Charitable organizations, Other foreign organizations, associations, and charitable institutions. How to refile taxes for 2012 Corporations, Foreign corporations. How to refile taxes for 2012 Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. How to refile taxes for 2012 S. How to refile taxes for 2012 branches of foreign banks and foreign insurance companies. How to refile taxes for 2012 , Income paid to U. How to refile taxes for 2012 S. How to refile taxes for 2012 branch of foreign bank or insurance company. How to refile taxes for 2012 Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. How to refile taxes for 2012 Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. How to refile taxes for 2012 Person, Foreign Persons Private foundation, Foreign private foundations. How to refile taxes for 2012 , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. How to refile taxes for 2012 Trusts, Foreign simple and grantor trust. How to refile taxes for 2012 Form 1042, Withholding and Reporting Obligations, Form 1042 filing. How to refile taxes for 2012 , Responsibilities of WT. How to refile taxes for 2012 , Form 1042. How to refile taxes for 2012 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. How to refile taxes for 2012 , Form 1042-S reporting. How to refile taxes for 2012 , Form 1042 filing. How to refile taxes for 2012 , Form 1042-S. How to refile taxes for 2012 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. How to refile taxes for 2012 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. How to refile taxes for 2012 4419, Electronic reporting. How to refile taxes for 2012 7004, Extension to file Form 1042. How to refile taxes for 2012 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. How to refile taxes for 2012 8288, Reporting and Paying the Tax, Form 8288, U. How to refile taxes for 2012 S. How to refile taxes for 2012 Withholding Tax Return for Dispositions by Foreign Persons of U. How to refile taxes for 2012 S. How to refile taxes for 2012 Real Property Interests. How to refile taxes for 2012 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. How to refile taxes for 2012 S. How to refile taxes for 2012 Real Property Interests. How to refile taxes for 2012 8288-B, Categories (1), (2), and (3). How to refile taxes for 2012 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). How to refile taxes for 2012 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. How to refile taxes for 2012 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). How to refile taxes for 2012 8833, Claiming treaty benefits. How to refile taxes for 2012 940, Federal unemployment tax (FUTA). How to refile taxes for 2012 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. How to refile taxes for 2012 972, Consent dividends. How to refile taxes for 2012 SS-4, U. How to refile taxes for 2012 S. How to refile taxes for 2012 Taxpayer Identification Numbers SS-5, U. How to refile taxes for 2012 S. How to refile taxes for 2012 Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. How to refile taxes for 2012 , Form W-2. How to refile taxes for 2012 W-4, Alternate withholding procedure. How to refile taxes for 2012 , Form W-4, Employee's Withholding Allowance Certificate. How to refile taxes for 2012 , Withholding exemptions. How to refile taxes for 2012 , Special instructions for Form W-4. How to refile taxes for 2012 W-7, U. How to refile taxes for 2012 S. How to refile taxes for 2012 Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. How to refile taxes for 2012 W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. How to refile taxes for 2012 W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. How to refile taxes for 2012 S. How to refile taxes for 2012 Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). How to refile taxes for 2012 G Gambling winnings, Gambling winnings (Income Code 28). How to refile taxes for 2012 Graduated rates, Graduated rates. How to refile taxes for 2012 Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. How to refile taxes for 2012 Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. How to refile taxes for 2012 Guam, Guam or Northern Mariana Islands corporations. How to refile taxes for 2012 H Help (see Tax help) I Identification number, taxpayer, U. How to refile taxes for 2012 S. How to refile taxes for 2012 Taxpayer Identification Numbers, Identification numbers. How to refile taxes for 2012 Illegal aliens, Illegal aliens. How to refile taxes for 2012 Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. How to refile taxes for 2012 Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. How to refile taxes for 2012 Source of, Source of Income Transportation, Transportation income. How to refile taxes for 2012 Income code 01, Interest paid by U. How to refile taxes for 2012 S. How to refile taxes for 2012 obligors—general (Income Code 1). How to refile taxes for 2012 02, Interest on real property mortgages (Income Code 2). How to refile taxes for 2012 03, Interest paid to controlling foreign corporations (Income Code 3). How to refile taxes for 2012 04, Interest paid by foreign corporations (Income Code 4). How to refile taxes for 2012 06, Dividends paid by U. How to refile taxes for 2012 S. How to refile taxes for 2012 corporations — general (Income Code 6). How to refile taxes for 2012 07, Dividends qualifying for direct dividend rate (Income Code 7). How to refile taxes for 2012 08, Dividends paid by foreign corporations (Income Code 8). How to refile taxes for 2012 09, Capital gains (Income Code 9). How to refile taxes for 2012 10, Industrial royalties (Income Code 10). How to refile taxes for 2012 11, Motion picture or television copyright royalties (Income Code 11). How to refile taxes for 2012 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). How to refile taxes for 2012 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). How to refile taxes for 2012 17, Pay for dependent personal services (Income Code 17). How to refile taxes for 2012 18, Pay for teaching (Income Code 18). How to refile taxes for 2012 19, Pay during studying and training (Income Code 19). How to refile taxes for 2012 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). How to refile taxes for 2012 29, Interest on deposits (Income Code 29). How to refile taxes for 2012 30, Original issue discount (Income Code 30). How to refile taxes for 2012 50, Other income (Income Code 50). How to refile taxes for 2012 Independent personal services Defined, Pay for independent personal services (Income Code 16). How to refile taxes for 2012 Exempt from withholding, Pay for independent personal services (Income Code 16). How to refile taxes for 2012 , 30% rate. How to refile taxes for 2012 India, Students and business apprentices from India. How to refile taxes for 2012 Indirect account holders, Indirect Account Holders Installment payment, Installment payments. How to refile taxes for 2012 , Installment payments. How to refile taxes for 2012 Insurance proceeds, Insurance proceeds. How to refile taxes for 2012 Interest Contingent, Contingent interest. How to refile taxes for 2012 Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). How to refile taxes for 2012 Deposits, Interest on deposits (Income Code 29). How to refile taxes for 2012 Foreign business arrangements, Interest from foreign business arrangements. How to refile taxes for 2012 Foreign corporations, Interest paid by foreign corporations (Income Code 4). How to refile taxes for 2012 Income, Interest Portfolio, Portfolio interest. How to refile taxes for 2012 , Interest that does not qualify as portfolio interest. How to refile taxes for 2012 Real property mortgages, Interest on real property mortgages (Income Code 2). How to refile taxes for 2012 Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. How to refile taxes for 2012 Qualified, Qualified intermediary. How to refile taxes for 2012 , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. How to refile taxes for 2012 S. How to refile taxes for 2012 Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. How to refile taxes for 2012 M Magnetic media reporting, Electronic reporting. How to refile taxes for 2012 Marketable securities, Marketable securities. How to refile taxes for 2012 Mexico, Exception 3. How to refile taxes for 2012 Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). How to refile taxes for 2012 N Non-registered obligations, Obligations not in registered form. How to refile taxes for 2012 Nonqualified intermediary, Nonqualified intermediary. How to refile taxes for 2012 , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. How to refile taxes for 2012 Married to U. How to refile taxes for 2012 S. How to refile taxes for 2012 citizen or resident, Married to U. How to refile taxes for 2012 S. How to refile taxes for 2012 citizen or resident alien. How to refile taxes for 2012 Nonwage pay, Pay that is not wages. How to refile taxes for 2012 Northern Mariana Islands, Guam or Northern Mariana Islands corporations. How to refile taxes for 2012 Notional principal contract income, Notional principal contract income. How to refile taxes for 2012 NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. How to refile taxes for 2012 Obligations: Not in registered form, Obligations not in registered form. How to refile taxes for 2012 Offshore accounts, Offshore accounts. How to refile taxes for 2012 Original issue discount, Original issue discount (Income Code 30). How to refile taxes for 2012 Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. How to refile taxes for 2012 Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. How to refile taxes for 2012 Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. How to refile taxes for 2012 , Smaller partnerships and trusts. How to refile taxes for 2012 , Smaller partnerships and trusts. How to refile taxes for 2012 Withholding foreign, Withholding foreign partnership and foreign trust. How to refile taxes for 2012 , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). How to refile taxes for 2012 Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). How to refile taxes for 2012 Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. How to refile taxes for 2012 Studying, Pay during studying and training (Income Code 19). How to refile taxes for 2012 Teaching, Pay for teaching (Income Code 18). How to refile taxes for 2012 Training, Pay during studying and training (Income Code 19). How to refile taxes for 2012 Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. How to refile taxes for 2012 Form 1042, Penalties Form 8804, Penalties. How to refile taxes for 2012 Form 8805, Penalties. How to refile taxes for 2012 Magnetic media, Failure to file electronically. How to refile taxes for 2012 Trust fund recovery, Trust fund recovery penalty. How to refile taxes for 2012 Pensions, Pension payments. How to refile taxes for 2012 , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. How to refile taxes for 2012 Per diem, Per diem paid by the U. How to refile taxes for 2012 S. How to refile taxes for 2012 Government. How to refile taxes for 2012 Personal service income, Personal service income. How to refile taxes for 2012 Pooled withholding information, Pooled withholding information. How to refile taxes for 2012 Portfolio interest, Portfolio interest. How to refile taxes for 2012 , Interest that does not qualify as portfolio interest. How to refile taxes for 2012 Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. How to refile taxes for 2012 Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. How to refile taxes for 2012 S. How to refile taxes for 2012 possession. How to refile taxes for 2012 , Exception 4. How to refile taxes for 2012 Q QI withholding agreement, QI withholding agreement. How to refile taxes for 2012 Qualified intermediary, Qualified intermediary. How to refile taxes for 2012 , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. How to refile taxes for 2012 Dividends paid by, Dividends paid by U. How to refile taxes for 2012 S. How to refile taxes for 2012 corporations — general (Income Code 6). How to refile taxes for 2012 R Racing purses, Racing purses. How to refile taxes for 2012 Real property interest Disposition of, U. How to refile taxes for 2012 S. How to refile taxes for 2012 Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. How to refile taxes for 2012 Registered obligations, Obligations in registered form. How to refile taxes for 2012 Researchers, Tax treaties. How to refile taxes for 2012 Resident alien defined, Resident alien. How to refile taxes for 2012 Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. How to refile taxes for 2012 S. How to refile taxes for 2012 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. How to refile taxes for 2012 S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. How to refile taxes for 2012 Scholarship, Scholarships, fellowships, and grants. How to refile taxes for 2012 , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. How to refile taxes for 2012 , Income from securities. How to refile taxes for 2012 Services performed outside the U. How to refile taxes for 2012 S. How to refile taxes for 2012 , Services performed outside the United States. How to refile taxes for 2012 Short-term obligation, Short-term obligations. How to refile taxes for 2012 Social security, Social security and Medicare tax. How to refile taxes for 2012 Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. How to refile taxes for 2012 T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. How to refile taxes for 2012 Dependent personal services, Tax treaties. How to refile taxes for 2012 Entertainers and athletes, Tax treaties. How to refile taxes for 2012 Gains, Tax treaties. How to refile taxes for 2012 Gambling winnings, Tax treaties. How to refile taxes for 2012 Independent personal services, Tax treaties. How to refile taxes for 2012 Student, Tax treaties. How to refile taxes for 2012 Students and trainees, Tax treaties. How to refile taxes for 2012 Tables, Tax Treaty Tables Teaching, Tax treaties. How to refile taxes for 2012 Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. How to refile taxes for 2012 Taxpayer identification number (TIN), U. How to refile taxes for 2012 S. How to refile taxes for 2012 Taxpayer Identification Numbers, Identification numbers. How to refile taxes for 2012 Exceptions, Exceptions to TIN requirement. How to refile taxes for 2012 Teachers, Pay for teaching (Income Code 18). How to refile taxes for 2012 Ten-percent owners, Ten-percent owners. How to refile taxes for 2012 Territorial limits, Territorial limits. How to refile taxes for 2012 Totalization agreements, Social security and Medicare tax. How to refile taxes for 2012 Transportation income, Transportation income. How to refile taxes for 2012 Travel expenses, Travel expenses. How to refile taxes for 2012 Trust Territory of the Pacific Islands, Income from U. How to refile taxes for 2012 S. How to refile taxes for 2012 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. How to refile taxes for 2012 Trusts Foreign, Foreign simple and grantor trust. How to refile taxes for 2012 Smaller, Smaller partnerships and trusts. How to refile taxes for 2012 Withholding foreign, Withholding foreign partnership and foreign trust. How to refile taxes for 2012 , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. How to refile taxes for 2012 S. How to refile taxes for 2012 agent of foreign person, U. How to refile taxes for 2012 S. How to refile taxes for 2012 agent of foreign person. How to refile taxes for 2012 U. How to refile taxes for 2012 S. How to refile taxes for 2012 branch Foreign bank, U. How to refile taxes for 2012 S. How to refile taxes for 2012 branches of foreign banks and foreign insurance companies. How to refile taxes for 2012 , Income paid to U. How to refile taxes for 2012 S. How to refile taxes for 2012 branch of foreign bank or insurance company. How to refile taxes for 2012 Foreign insurance company, U. How to refile taxes for 2012 S. How to refile taxes for 2012 branches of foreign banks and foreign insurance companies. How to refile taxes for 2012 , Income paid to U. How to refile taxes for 2012 S. How to refile taxes for 2012 branch of foreign bank or insurance company. How to refile taxes for 2012 Foreign person, U. How to refile taxes for 2012 S. How to refile taxes for 2012 branches of foreign persons. How to refile taxes for 2012 U. How to refile taxes for 2012 S. How to refile taxes for 2012 national, 30% rate. How to refile taxes for 2012 U. How to refile taxes for 2012 S. How to refile taxes for 2012 real property interest, U. How to refile taxes for 2012 S. How to refile taxes for 2012 real property interest. How to refile taxes for 2012 U. How to refile taxes for 2012 S. How to refile taxes for 2012 savings bonds, Income from U. How to refile taxes for 2012 S. How to refile taxes for 2012 Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. How to refile taxes for 2012 U. How to refile taxes for 2012 S. How to refile taxes for 2012 territorial limits, Territorial limits. How to refile taxes for 2012 U. How to refile taxes for 2012 S. How to refile taxes for 2012 Virgin Islands, U. How to refile taxes for 2012 S. How to refile taxes for 2012 Virgin Islands and American Samoa corporations. How to refile taxes for 2012 Unexpected payment, Unexpected payment. How to refile taxes for 2012 W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. How to refile taxes for 2012 When to withhold, When to withhold. How to refile taxes for 2012 Withhold, amount to, Determination of amount to withhold. How to refile taxes for 2012 Withhold, when to, When to withhold. How to refile taxes for 2012 Withholding Agreements, QI withholding agreement. How to refile taxes for 2012 , WP and WT withholding agreements. How to refile taxes for 2012 , Withholding agreements. How to refile taxes for 2012 , Income Code 43. How to refile taxes for 2012 Alternative procedure, Alternative procedure. How to refile taxes for 2012 Certificate, Withholding Certificates, Withholding certificate. How to refile taxes for 2012 Rate pool, Pooled withholding information. How to refile taxes for 2012 Real property, U. How to refile taxes for 2012 S. How to refile taxes for 2012 Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. How to refile taxes for 2012 Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. How to refile taxes for 2012 Exemption, Withholding exemption. How to refile taxes for 2012 Final payment exemption, Final payment exemption. How to refile taxes for 2012 Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. How to refile taxes for 2012 Scholarships and fellowship grants, Alternate withholding procedure. How to refile taxes for 2012 Students, Tax treaties. How to refile taxes for 2012 Withholding agreements, Withholding agreements. How to refile taxes for 2012 , Income Code 43. How to refile taxes for 2012 Prev  Up     Home   More Online Publications