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

I Need To File 2012 Taxes

Prior TaxFree 1040ez Tax FilingTax Slayer 20112011 1040 FormHow To File A 1040Mypay ComIrs AmendmentIrs 1040ez 20112011 E FileWhere Can I File My State Taxes For FreeEitcTurbo Tax Ez FormH And R Block TaxTax Form 1040Tax FormsFederal Tax Forms For 2011Amend 2013 Tax ReturnInstructions For 1040ezFile 2014 TaxesAmending A Federal Tax ReturnFillable 1040xTurbotax 1040ez1040 NrState Income Tax QuestionsFree State Tax Filing 2012Irs Gov Form 1040ezIrs Form 1040ez Tax Tables1040ez Printable FormAmended Tax Return Instructions140ez 2011Free Tax Filing For College StudentsHr Block 2012 Tax SoftwareFile 2011 Taxes Late Online FreeFree State Tax Return EfileFederal Tax Forms 2012Hrblock TaxcutFederal Tax Forms 2012 1040H & R Block Free TaxH & R Block OnlineE-file State Taxes Only

I Need To File 2012 Taxes

I need to file 2012 taxes 12. I need to file 2012 taxes   Otros Ingresos Table of Contents Introduction Useful Items - You may want to see: Trueque Deudas CanceladasIntereses incluidos en una deuda cancelada. I need to file 2012 taxes Excepciones Anfitrión o Anfitriona Ganancias de un Seguro de VidaCónyuge sobreviviente. I need to file 2012 taxes Ganancias de un Contrato de Dotación Beneficios Acelerados por Fallecimiento Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ingresos de Sociedades Colectivas Ingresos de Sociedad Anónima de Tipo S Recuperación de FondosRecuperaciones de Deducciones Detalladas Alquileres de Bienes Muebles ReintegrosMétodo 1. I need to file 2012 taxes Método 2. I need to file 2012 taxes RegalíasAgotamiento. I need to file 2012 taxes Carbón y mineral de hierro. I need to file 2012 taxes Venta de participación de bienes. I need to file 2012 taxes Parte de una futura producción vendida. I need to file 2012 taxes Beneficios por DesempleoTipos de compensación por desempleo. I need to file 2012 taxes Programa gubernamental. I need to file 2012 taxes Reintegro de compensación por desempleo. I need to file 2012 taxes Retención de impuestos. I need to file 2012 taxes Reintegro de beneficios. I need to file 2012 taxes Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Otros IngresosAngustia emocional. I need to file 2012 taxes Deducción por costos relativos a una demanda por discriminación ilegal. I need to file 2012 taxes Medidas de ahorro de energía. I need to file 2012 taxes Unidad habitable. I need to file 2012 taxes Ingreso actual que se requiere distribuir. I need to file 2012 taxes Ingreso actual que no se requiere distribuir. I need to file 2012 taxes Cómo hacer la declaración. I need to file 2012 taxes Pérdidas. I need to file 2012 taxes Fideicomiso de un cesionario. I need to file 2012 taxes Remuneración para personas que no son empleados. I need to file 2012 taxes Director de una sociedad anónima. I need to file 2012 taxes Representante personal. I need to file 2012 taxes Administrador de una ocupación o negocio de patrimonio en quiebra. I need to file 2012 taxes Notario público. I need to file 2012 taxes Funcionario de distrito electoral. I need to file 2012 taxes Pagos por complejidad del cuidado. I need to file 2012 taxes Mantenimiento del espacio en el hogar. I need to file 2012 taxes Declaración de pagos sujetos a impuestos. I need to file 2012 taxes Loterías y rifas. I need to file 2012 taxes Formulario W-2G. I need to file 2012 taxes Cómo declarar ganancias de juegos y apuestas y mantenimiento de documentación. I need to file 2012 taxes Pensión o arreglo IRA heredado. I need to file 2012 taxes Recompensas o bonificaciones para empleados. I need to file 2012 taxes Premio Pulitzer, Premio Nobel y premios similares. I need to file 2012 taxes Pago por servicios. I need to file 2012 taxes Pagos del Departamento de Asuntos de Veteranos (VA). I need to file 2012 taxes Premios. I need to file 2012 taxes Indemnización por huelga y cierre patronal. I need to file 2012 taxes Introduction Tiene que incluir en su declaración toda partida de ingresos que reciba en forma de dinero, bienes o servicios a menos que la ley tributaria estipule lo contrario. I need to file 2012 taxes No obstante, algunos artículos se excluyen sólo parcialmente de los ingresos. I need to file 2012 taxes Este capítulo trata sobre varios tipos de ingresos y explica si éstos están sujetos a impuestos o no. I need to file 2012 taxes El ingreso que según la ley tributaria está sujeto a la tasasión de impuestos tiene que declararse en la declaración de impuestos y está sujeto a impuestos. I need to file 2012 taxes El ingreso que no está sujeto a la tasación de impuestos tal vez tenga que aparecer en la declaración de impuestos, pero no está sujeto a impuestos. I need to file 2012 taxes Este capítulo empieza con una explicación de las siguientes fuentes de ingreso: Trueque. I need to file 2012 taxes Deudas canceladas. I need to file 2012 taxes Fiestas de ventas en las que usted es anfitrión o anfitriona. I need to file 2012 taxes Fondos procedentes del seguro de vida. I need to file 2012 taxes Ingresos de sociedades colectivas. I need to file 2012 taxes Ingresos de sociedades anónimas de tipo S. I need to file 2012 taxes Recuperaciones de fondos (incluidos los reembolsos de impuesto estatal sobre los ingresos). I need to file 2012 taxes Alquileres de bienes muebles. I need to file 2012 taxes Reintegros. I need to file 2012 taxes Regalías. I need to file 2012 taxes Beneficios por desempleo. I need to file 2012 taxes Beneficios del bienestar social y otros beneficios de asistencia pública. I need to file 2012 taxes A continuación de estos temas, encontrará una lista de otras fuentes de ingreso. I need to file 2012 taxes Useful Items - You may want to see: Publicación 525 Taxable and Nontaxable Income (Ingreso sujeto a impuestos y no sujeto a impuestos), en inglés 544 Sales and Other Dispositions of Assets (Ventas y otras enajenaciones de activos), en inglés 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments (Deudas canceladas, ejecuciones hipotecarias, embargo de bienes raíces y abandonos), en inglés Trueque El trueque es un intercambio de bienes o servicios. I need to file 2012 taxes Tiene que incluir en sus ingresos el valor justo de mercado de aquellos bienes o servicios que reciba por trueque al momento de recibirlos. I need to file 2012 taxes Si intercambia servicios con otra persona y ambos han llegado a un acuerdo con anticipación con respecto al valor de los servicios, ese valor se aceptará como el valor justo de mercado, a menos que se pueda demostrar que el valor es diferente. I need to file 2012 taxes Por lo general, debe declarar este ingreso en el Anexo C (Formulario 1040), Profit or Loss From Business (Pérdidas o ganancias de negocios), o en el Anexo C-EZ (Formulario 1040), Net Profit From Business (Utilidad neta de negocios), ambos en inglés. I need to file 2012 taxes Sin embargo, si el trueque implica un intercambio de algo que no sea servicios, como se indica en el Ejemplo 3 a continuación, tal vez deba usar otro formulario o anexo en su lugar. I need to file 2012 taxes Ejemplo 1. I need to file 2012 taxes Usted es abogado por cuenta propia que presta servicios legales a un cliente, una sociedad anónima pequeña. I need to file 2012 taxes Esta sociedad anónima le paga con acciones a cambio de sus servicios. I need to file 2012 taxes Tiene que incluir en sus ingresos el valor justo de mercado de las acciones en el Anexo C o en el Anexo C-EZ (Formulario 1040) en el año en que las reciba. I need to file 2012 taxes Ejemplo 2. I need to file 2012 taxes Usted trabaja por cuenta propia y es miembro de un club de trueque. I need to file 2012 taxes El club usa “unidades de crédito” como medio de intercambio. I need to file 2012 taxes El club suma unidades de crédito a su cuenta por los bienes o servicios que proporciona a otros miembros, las cuales usted puede usar para comprar bienes o servicios que ofrecen otros miembros del club de trueque. I need to file 2012 taxes El club resta unidades de crédito de su cuenta cuando usted recibe bienes o servicios de otros miembros. I need to file 2012 taxes Tiene que incluir en su ingreso el valor de las unidades de crédito que se suman a su cuenta, aun si en realidad no recibe bienes o servicios de otros miembros del club hasta un año tributario futuro. I need to file 2012 taxes Ejemplo 3. I need to file 2012 taxes Usted es propietario de un pequeño edificio de apartamentos. I need to file 2012 taxes A cambio del uso de un apartamento durante 6 meses sin pagar alquiler, una artista le da una obra que ella misma creó. I need to file 2012 taxes Tiene que declarar como ingreso de alquiler en el Anexo E (Formulario 1040), Supplemental Income and Loss (Pérdidas e ingresos suplementarios), en inglés, el valor justo de mercado de la obra de arte y la artista tiene que declarar como ingreso el valor justo de alquiler del apartamento en el Anexo C o en el Anexo C-EZ (Formulario 1040). I need to file 2012 taxes Formulario 1099-B por trueque. I need to file 2012 taxes   Si ha intercambiado bienes o servicios mediante una organización de trueques, dicha organización le debe enviar el Formulario 1099-B, Proceeds From Broker and Barter Exchange Transactions (Ingresos por transacciones de agentes de bolsa y trueque), en inglés, o una declaración de la organización de trueques parecida, a más tardar el 18 de febrero del año 2014. I need to file 2012 taxes Este documento debe indicar el valor de efectivo, bienes, servicios, créditos o certificado provisional que recibió como resultado de los trueques durante el año 2013. I need to file 2012 taxes El IRS también recibirá una copia del Formulario 1099-B. I need to file 2012 taxes Deudas Canceladas En la mayoría de los casos, si una deuda suya se cancela o condona, salvo si es por regalo o legado testamentario, tiene que incluir en su ingreso la cantidad cancelada. I need to file 2012 taxes No recibe ningún ingreso de la deuda cancelada si se le dio como regalo. I need to file 2012 taxes Una deuda incluye toda deuda de la cual sea responsable o que se relacione con bienes suyos. I need to file 2012 taxes Si la deuda no es comercial, declare la cantidad cancelada en la línea 21 del Formulario 1040. I need to file 2012 taxes Si es una deuda comercial, declare la cantidad en el Anexo C (Formulario 1040) o en el Anexo C-EZ (Formulario 1040) (o en el Anexo F (Formulario 1040), Profit or Loss From Farming (Pérdidas o ganancias por actividades agrícolas), en inglés, si la deuda es una deuda agrícola y usted es granjero). I need to file 2012 taxes Formulario 1099-C. I need to file 2012 taxes   Si tiene una deuda de $600 o más y una agencia del gobierno federal, institución financiera o cooperativa de crédito la cancela o la condona, usted recibirá el Formulario 1099-C, Cancellation of Debt (Cancelación de la deuda), en inglés. I need to file 2012 taxes La cantidad de la deuda cancelada aparece en el recuadro 2. I need to file 2012 taxes Intereses incluidos en una deuda cancelada. I need to file 2012 taxes   Si el pago de algunos intereses se condona y se suma a la cantidad de deuda cancelada en el recuadro 2, la cantidad de intereses también aparecerá en el recuadro 3. I need to file 2012 taxes El tener que incluir la parte de los intereses de la deuda cancelada en su ingreso depende de si los intereses serían deducibles cuando usted los pagó. I need to file 2012 taxes Consulte Deuda deducible más adelante, bajo Excepciones . I need to file 2012 taxes   Si los intereses no se pueden deducir (por ejemplo, interés sobre un préstamo personal), incluya en sus ingresos la cantidad del recuadro 2 del Formulario 1099-C. I need to file 2012 taxes Si los intereses sí se pueden deducir (por ejemplo, intereses sobre un préstamo comercial), incluya en sus ingresos la cantidad neta de la deuda cancelada (la cantidad que aparece en el recuadro 2 menos la cantidad de intereses que aparece en el recuadro 3). I need to file 2012 taxes Préstamo hipotecario con descuento. I need to file 2012 taxes   Si su institución financiera ofrece un descuento por el pago anticipado de su préstamo hipotecario, la cantidad del descuento se considera deuda cancelada. I need to file 2012 taxes Tiene que incluir la cantidad cancelada en sus ingresos. I need to file 2012 taxes Exoneración del pago hipotecario al momento de la venta u otra enajenación. I need to file 2012 taxes   Si es personalmente responsable del pago de una hipoteca (deuda con recurso) y queda exonerado del pago de la hipoteca al enajenar la propiedad, puede obtener una pérdida o ganancia hasta el valor justo de mercado de la propiedad. I need to file 2012 taxes A medida que la eliminación de la hipoteca sobrepase el valor justo de mercado de la propiedad, se considerará ingreso proveniente de la eliminación de deudas a menos que reúna los requisitos para ser excluida, los cuales se indican en el tema titulado Deuda excluida , más adelante. I need to file 2012 taxes Declare todo ingreso proveniente de la eliminación de deudas no comerciales que no reúna los requisitos para ser excluido como otros ingresos en la línea 21 del Formulario 1040. I need to file 2012 taxes    Quizás pueda excluir una parte de la exoneración del pago hipotecario sobre su residencia principal. I need to file 2012 taxes Vea Deuda excluida , más adelante. I need to file 2012 taxes   Si no es personalmente responsable del pago de una hipoteca (deuda sin recurso) y queda exonerado del pago de la hipoteca al enajenar la propiedad (por ejemplo, a través de una ejecución hipotecaria), esa exoneración se incluye en la cantidad que usted realiza. I need to file 2012 taxes Es posible que tenga una ganancia sujeta a impuestos si la cantidad que usted obtiene excede de la base ajustada de la propiedad. I need to file 2012 taxes Declare toda ganancia sobre propiedad no comercial como ganancia de capital. I need to file 2012 taxes   Vea la Publicación 4681, Canceled Debts, Foreclosures, Repossessions, and Abandonments (Deudas canceladas, ejecuciones hipotecarias, embargo de bienes raíces y abandonos), en inglés, para más información. I need to file 2012 taxes Deuda de accionistas. I need to file 2012 taxes   Si es accionista de una sociedad anónima y ésta cancela o condona su deuda con ella, la deuda cancelada se considera una distribución implícita que generalmente es ingreso de dividendos para usted. I need to file 2012 taxes Para más información, vea la Publicación 542, Corporations (Sociedades anónimas), en inglés. I need to file 2012 taxes   Si es accionista de una sociedad anónima y cancela una deuda que a usted le debe la sociedad anónima, generalmente no recibe (realiza) ingreso. I need to file 2012 taxes Esto se debe a que la deuda cancelada se considera una aportación al capital de la sociedad anónima por un monto equivalente a la cantidad del capital de la deuda que usted canceló. I need to file 2012 taxes Reintegro de deuda cancelada. I need to file 2012 taxes   Si incluye una cantidad cancelada en sus ingresos y luego paga el saldo adeudado, posiblemente pueda solicitar un reembolso para el año en que dicha cantidad se incluyó en los ingresos. I need to file 2012 taxes Puede solicitar un reembolso en el Formulario 1040X, Amended U. I need to file 2012 taxes S. I need to file 2012 taxes Individual Income Tax Return (Declaración enmendada del impuesto estadounidense sobre los ingresos personales), en inglés, si la ley de prescripción para solicitar reembolsos está vigente. I need to file 2012 taxes Generalmente, el plazo de prescripción no vence sino hasta 3 años después de la fecha de vencimiento de la declaración original. I need to file 2012 taxes Excepciones Existen varias excepciones a la inclusión de deuda cancelada en los ingresos. I need to file 2012 taxes Éstas se explican a continuación. I need to file 2012 taxes Préstamos para estudiantes. I need to file 2012 taxes   Ciertos préstamos para estudiantes incluyen una disposición que establece que se cancelará la totalidad o parte de la deuda en la que se ha incurrido por asistir a la institución educativa calificada a condición de que usted trabaje durante determinado período de tiempo en ciertas profesiones con una amplia gama de empleadores. I need to file 2012 taxes   No se considera que tiene ingresos si su préstamo para estudiantes se cancela después de que haya aceptado esta disposición y prestado los servicios requeridos. I need to file 2012 taxes Para satisfacer las condiciones, el préstamo tiene que haber sido otorgado por: El gobierno federal, un gobierno estatal o local, o una agencia, organismo o subdivisión de éstos; Una sociedad anónima de beneficios públicos exenta de impuestos que haya asumido el control de un hospital estatal, de condado o municipal y cuyos empleados se consideren empleados públicos según la ley estatal o Una institución de enseñanza superior: Según un acuerdo firmado con una entidad descrita en los puntos (1) o (2) que proporcionó fondos a la institución para otorgar el préstamo o Como parte de un programa de la institución designada para motivar a sus estudiantes a desempeñar ocupaciones con necesidades subatendidas y bajo el cual los servicios se prestan por los estudiantes ( o ex estudiantes) para o bajo la dirección de una entidad gubernamental o una organización que no está sujeta a impuestos tal conforme a la sección 501(c)(3). I need to file 2012 taxes   Un préstamo para refinanciar un préstamo para estudiantes calificado también reunirá los requisitos si lo otorga una institución de enseñanza superior o una organización exenta de impuestos que reúne los requisitos dentro de un programa diseñado conforme al punto (3)(b) anterior. I need to file 2012 taxes Asistencia para el reintegro de préstamos de estudios. I need to file 2012 taxes   No están sujetos a impuestos los reintegros de préstamos de estudios otorgados por el National Health Service Corps Loan Repayment Program (Programa de Reintegro de Préstamos del Cuerpo Nacional de Servicios de Salud (NHSC, por sus siglas en inglés)) por un programa estatal de reintegro de préstamos de estudios que reúna los requisitos para recibir fondos conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública) o por cualquier otro programa estatal para el reintegro de préstamos o la condonación de préstamos si dicho programa está destinado a aumentar la disponibilidad de servicios de salud en zonas subatendidas o que carecen de profesionales de salud. I need to file 2012 taxes    La disposición relacionada con “cualquier otro programa estatal para el reintegro de préstamos o la condonación de préstamos” se agregó a la exclusión de fondos de préstamo recibidos en años tributarios que hayan comenzado después del 31 de diciembre de 2008. I need to file 2012 taxes Si incluyó estos fondos en los ingresos del año 2010, 2011 ó 2012, debe presentar una declaración de impuestos enmendada para excluir dichos ingresos. I need to file 2012 taxes Vea el Formulario 1040X y sus Instrucciones para más detalles sobre cómo presentarlo. I need to file 2012 taxes Deuda deducible. I need to file 2012 taxes   No tiene ingreso de la cancelación de una deuda si se puede deducir el pago de la deuda. I need to file 2012 taxes Esta excepción se aplica sólo si se usa el método contable a base de efectivo. I need to file 2012 taxes Para obtener más información, consulte el capítulo 5 de la Publicación 334, Tax Guide For Small Business (Guía tributaria para pequeños negocios), en inglés. I need to file 2012 taxes Precio reducido después de la compra. I need to file 2012 taxes   En la mayoría de los casos, si el vendedor reduce la cantidad que usted adeuda por bienes que usted compró, no tiene ingreso resultante de la reducción. I need to file 2012 taxes La reducción de la deuda se trata como un ajuste al precio de compra y reduce su base en los bienes. I need to file 2012 taxes Deuda excluida. I need to file 2012 taxes   No incluya en su ingreso bruto una deuda cancelada en las siguientes situaciones: La deuda se cancela en un caso de bancarrota conforme al Título 11 del Código de los Estados Unidos. I need to file 2012 taxes Consulte la Publicación 908, Bankruptcy Tax Guide (Guía tributaria sobre bancarrotas), en inglés. I need to file 2012 taxes La deuda se cancela cuando usted es clasificado como insolvente. I need to file 2012 taxes Sin embargo, no puede excluir cantidad alguna de la deuda cancelada que sea mayor que la cantidad que lo clasifica como insolvente. I need to file 2012 taxes Consulte la Publicación 908, en inglés. I need to file 2012 taxes La deuda es una deuda agrícola calificada y la cancela una persona calificada. I need to file 2012 taxes Consulte el capítulo 3 de la Publicación 225, Farmer's Tax Guide (Guía tributaria para agricultores), en inglés. I need to file 2012 taxes La deuda es una deuda comercial de bienes raíces calificada. I need to file 2012 taxes Consulte el capítulo 5 de la Publicación 334, en inglés. I need to file 2012 taxes La cancelación es un regalo (donación). I need to file 2012 taxes La deuda es una deuda calificada sobre la residencia principal. I need to file 2012 taxes Para más información, vea la Publicación 525, en inglés. I need to file 2012 taxes Anfitrión o Anfitriona Si usted es anfitrión de una fiesta o evento donde se hacen ventas, todo regalo o propina que reciba por organizar el evento se considera un pago por ayudar a un vendedor directo a hacer ventas. I need to file 2012 taxes Tiene que declarar dicho regalo o propina como ingresos al valor justo de mercado. I need to file 2012 taxes Los gastos de bolsillo relacionados con la fiesta están sujetos al límite del 50% correspondiente a gastos de comida y entretenimiento. I need to file 2012 taxes Dichos gastos son deducibles como deducciones detalladas misceláneas sujetos al límite del 2% del ingreso bruto ajustado (AGI, por sus siglas en inglés) en el Anexo A (Formulario 1040), pero solamente hasta el monto del ingreso que usted reciba por organizar la fiesta. I need to file 2012 taxes Para más información sobre el límite del 50% para gastos de comida y entretenimiento, vea el capítulo 26 . I need to file 2012 taxes Ganancias de un Seguro de Vida Las ganancias de un seguro de vida que recibe debido a la muerte del asegurado no están sujetas a impuestos, a menos que la póliza se le haya cedido a usted a cambio de un precio. I need to file 2012 taxes Esto es aplicable aun si los pagos se efectuaron conforme a una póliza de seguro médico o de accidente o un contrato de dotación. I need to file 2012 taxes Sin embargo, podrían estar sujetos a impuestos los ingresos de intereses recibidos como parte de un pago de ganancias de seguro de vida. I need to file 2012 taxes Pagos no recibidos a plazos. I need to file 2012 taxes   Si recibe beneficios por fallecimiento en una suma global o de otro modo que no sea a intervalos regulares, incluya en su ingreso sólo los beneficios cuya cantidad sea mayor que la cantidad que se le debe pagar al momento de la muerte del asegurado. I need to file 2012 taxes Si los beneficios por pagar al momento de la muerte del asegurado no están especificados, incluirá en su ingreso los que sean mayores al valor actual pagadero de éstos en la fecha de la muerte del asegurado. I need to file 2012 taxes Pagos recibidos a plazos. I need to file 2012 taxes   Si recibe pagos de un seguro de vida a plazos, puede excluir de su ingreso una parte de cada pago. I need to file 2012 taxes   Para determinar la parte excluida, divida la cantidad mantenida por la compañía de seguros (normalmente la suma global total por pagar en la fecha del fallecimiento de la persona asegurada) por el número de plazos por pagar. I need to file 2012 taxes Toda cantidad que quede como excedente después de calcular la parte excluida tiene que ser incluida en sus ingresos como intereses. I need to file 2012 taxes Cónyuge sobreviviente. I need to file 2012 taxes   Si su cónyuge falleció antes del 23 de octubre de 1986 y los pagos de un seguro recibidos por usted debido a la muerte de su cónyuge se reciben a plazos, puede excluir hasta $1,000 al año de los intereses incluidos en los plazos. I need to file 2012 taxes Si se vuelve a casar, puede continuar declarando la exclusión. I need to file 2012 taxes Rescate de póliza a cambio de efectivo. I need to file 2012 taxes   Si rescata una póliza de seguro de vida a cambio de efectivo, tiene que incluir en los ingresos todo pago mayor que el costo de la póliza de seguro de vida. I need to file 2012 taxes En la mayoría de los casos, el costo (o inversión en el contrato) es el total de las primas que usted pagó por la póliza de seguro de vida, menos las primas reembolsadas, descuentos, dividendos o préstamos no reembolsados que no se incluyeron en su ingreso. I need to file 2012 taxes    Debe recibir un Formulario 1099-R en el que aparezca el total de los pagos y la parte sujeta a impuestos. I need to file 2012 taxes Declare estas cantidades en las líneas 16a y 16b del Formulario 1040 o en las líneas 12a y 12b del Formulario 1040A. I need to file 2012 taxes Información adicional. I need to file 2012 taxes   Para más información, consulte Life Insurance Proceeds (Ganancias de un seguro de vida) en la Publicación 525, en inglés. I need to file 2012 taxes Ganancias de un Contrato de Dotación Un contrato de dotación es una póliza según la cual usted recibe una cantidad especificada de dinero en una fecha determinada, a menos que fallezca antes de esa fecha, en cuyo caso, el dinero se paga a su beneficiario designado. I need to file 2012 taxes Las ganancias de un contrato de dotación que se le hagan en una suma global en la fecha de vencimiento están sujetas a impuestos sólo si la cantidad de las ganancias es mayor que el costo de la póliza. I need to file 2012 taxes Para determinar el costo, reste toda cantidad que haya recibido previamente conforme al contrato, y que se haya excluido de su ingreso, de las primas totales (u otra consideración) pagadas por el contrato. I need to file 2012 taxes Incluya en sus ingresos la parte del pago de suma global que sea mayor que el costo. I need to file 2012 taxes Beneficios Acelerados por Fallecimiento Ciertas cantidades pagadas como beneficios acelerados por fallecimiento conforme a un contrato de seguro de vida o una liquidación de tipo viático antes del fallecimiento del asegurado se excluyen de los ingresos si el asegurado padece de una enfermedad crónica o mortal. I need to file 2012 taxes Acuerdos viáticos. I need to file 2012 taxes   Es la venta o asignación de cualquier parte del beneficio por fallecimiento conforme a un contrato de seguro de vida a un proveedor de acuerdos viáticos. I need to file 2012 taxes Un proveedor de acuerdos viáticos es una persona que ejerce regularmente la actividad de comprar o asumir la asignación de contratos de seguro de vida de personas aseguradas en vida que padecen una enfermedad crónica o mortal y que satisface los requisitos de la sección 101(g)(2)(B) del Código de Impuestos Internos. I need to file 2012 taxes Exclusión por enfermedad mortal. I need to file 2012 taxes    Los beneficios acelerados por fallecimiento son totalmente excluibles si el asegurado es una persona que padece una enfermedad mortal. I need to file 2012 taxes Ésta es una persona cuyo médico ha certificado que tiene una enfermedad o condición física que se espera razonablemente que resulte en su muerte dentro de un período de 24 meses a partir de la fecha de la certificación. I need to file 2012 taxes Exclusión por enfermedad crónica. I need to file 2012 taxes    Si el asegurado es una persona con una enfermedad crónica pero no está desahuciado, los beneficios acelerados por fallecimiento pagados en base a los costos en los que se ha incurrido por servicios de cuidado a largo plazo son totalmente excluibles. I need to file 2012 taxes Los beneficios acelerados por fallecimiento pagados por día o de otra forma periódica son excluibles hasta un límite. I need to file 2012 taxes Este límite corresponde al total de los beneficios acelerados por fallecimiento y a los pagos periódicos recibidos de contratos de seguro de cuidados a largo plazo. I need to file 2012 taxes Para obtener información sobre el límite y las definiciones de persona con enfermedad crónica, servicios calificados del cuidado a largo plazo y contratos de seguro de cuidados a largo plazo, consulte Long-Term Care Insurance Contracts (Contratos de seguro de cuidado a largo plazo) bajo Sickness and Injury Benefits (Beneficios por enfermedad y lesiones) en la Publicación 525, en inglés. I need to file 2012 taxes Excepción. I need to file 2012 taxes   La exclusión no corresponde a ninguna cantidad pagada a una persona (excepto al asegurado) que tenga una participación asegurable en la vida del asegurado, porque dicho asegurado: Es director, funcionario o empleado de dicha persona o Tiene una participación económica en el negocio de dicha persona. I need to file 2012 taxes Formulario 8853. I need to file 2012 taxes   Para reclamar una exclusión por concepto de beneficios acelerados por fallecimiento que se efectúen a diario o de otra forma periódica, tiene que presentar junto con su declaración el Formulario 8853, Archer MSAs and Long-Term Care Insurance Contracts (Cuentas Archer MSA de ahorros médicos y contratos del seguro de cuidado a largo plazo), en inglés. I need to file 2012 taxes No tiene que presentar el Formulario 8853 para excluir beneficios acelerados por fallecimiento pagados basándose en gastos reales en los que usted haya incurrido. I need to file 2012 taxes Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Si es sobreviviente de un funcionario de seguridad pública que falleció en el cumplimiento del deber, tal vez pueda excluir de los ingresos ciertas cantidades que reciba. I need to file 2012 taxes Para este propósito, el término “funcionario de seguridad pública” incluye a los funcionarios encargados de mantener el orden público, bomberos, capellanes, miembros de brigadas de rescate y miembros de servicios de ambulancia. I need to file 2012 taxes Consulte la Publicación 559, Survivors, Executors, and Administrators (Sobrevivientes, albaceas y administradores), en inglés, para más información. I need to file 2012 taxes Ingresos de Sociedades Colectivas Una sociedad colectiva generalmente no es una entidad sujeta a impuestos. I need to file 2012 taxes El ingreso, ganancias, pérdidas, deducciones y créditos de una sociedad colectiva se traspasan a los socios de acuerdo con la parte distributiva de los mismos para cada socio. I need to file 2012 taxes Anexo K-1 (Formulario 1065). I need to file 2012 taxes    Aunque una sociedad colectiva generalmente no paga impuestos, ésta tiene que presentar una declaración informativa en el Formulario 1065, U. I need to file 2012 taxes S. I need to file 2012 taxes Return of Partnership Income (Declaración de impuestos estadounidenses sobre los ingresos de sociedades colectivas), en inglés, y enviar el Anexo K-1 (Formulario 1065) a cada socio. I need to file 2012 taxes Además, la sociedad colectiva enviará a cada socio una copia de las Partner's Instructions for Schedule K-1 (Instrucciones para el Anexo K-1 (Formulario 1065) del socio), en inglés, para ayudarlos a declarar su participación de los ingresos, deducciones, créditos y partidas que reciben trato tributario preferencial de la sociedad colectiva. I need to file 2012 taxes Guarde el Anexo K-1 (Formulario 1065) para sus registros. I need to file 2012 taxes Adjúntelo al Formulario 1040 a menos que usted esté específicamente requerido hacerlo. I need to file 2012 taxes Para obtener más información sobre las sociedades colectivas, consulte la Publicación 541, Partnerships (Sociedades colectivas), en inglés. I need to file 2012 taxes Empresa conjunta que reúne los requisitos. I need to file 2012 taxes   Si usted y su cónyuge cada uno tienen una participación material como socios únicos de un negocio de posesión y operación conjunta, y presentan una declaración conjunta para el año tributario, pueden optar conjuntamente que se les considere empresa conjunta que reúne los requisitos en vez de sociedad colectiva. I need to file 2012 taxes Para optar por este trato, tienen que dividir todo elemento que corresponda a ingresos, ganancias, pérdidas, deducciones o créditos atribuibles a la empresa entre usted y su cónyuge conforme a la participación de cada uno en la empresa. I need to file 2012 taxes Para más información sobre cómo optar por este trato y qué anexos debe presentar, vea las instrucciones para su declaración de impuestos individual. I need to file 2012 taxes Ingresos de Sociedad Anónima de Tipo S En la mayoría de los casos, una sociedad anónima de tipo S no paga impuestos sobre sus ingresos. I need to file 2012 taxes En lugar de ello, los ingresos, pérdidas, deducciones y créditos de la sociedad anónima se traspasan a los accionistas de acuerdo con la participación prorrateada de cada accionista. I need to file 2012 taxes Anexo K-1 (Formulario 1120S). I need to file 2012 taxes   Una sociedad anónima de tipo S tiene que presentar una declaración en el Formulario 1120S, U. I need to file 2012 taxes S. I need to file 2012 taxes Income Tax Return for an S Corporation (Declaración del impuesto estadounidense sobre el ingreso de una sociedad anónima de tipo S), en inglés, y enviar el Anexo K-1 (Formulario 1120S), en inglés, a cada accionista. I need to file 2012 taxes Además, la sociedad anónima de tipo S enviará a cada accionista una copia de las Shareholder's Instructions for Schedule K-1 (Instrucciones para el Anexo K-1 (Formulario 1120S) del accionista), en inglés, para ayudarlo a declarar su participación en los ingresos, pérdidas, créditos y deducciones de la sociedad anónima de tipo S. I need to file 2012 taxes Guarde el Anexo K-1 (Formulario 1120S) para sus registros. I need to file 2012 taxes Adjúntelo al Formulario 1040, a menos que usted esté específicamente requerido hacerlo. I need to file 2012 taxes Para más información sobre las sociedades anónimas de tipo S y sus accionistas, consulte las Instrucciones para el Formulario 1120S. I need to file 2012 taxes Recuperación de Fondos Una recuperación es un reembolso de una cantidad que usted dedujo o declaró como crédito en un año anterior. I need to file 2012 taxes Las recuperaciones más comunes son devoluciones, reembolsos y descuentos de deducciones detalladas en el Anexo A (Formulario 1040). I need to file 2012 taxes También puede tener recuperaciones de deducciones no detalladas (como pagos por deudas incobrables deducidas previamente) y recuperaciones de conceptos por los cuales previamente reclamó un crédito tributario. I need to file 2012 taxes Regla de beneficios tributarios. I need to file 2012 taxes   Tiene que incluir en su ingreso una recuperación en el año en que la recibe hasta la cantidad en que la deducción o el crédito que declaró por la cantidad recuperada redujo su impuesto en el año anterior. I need to file 2012 taxes Para este propósito, se considera que todo aumento a una cantidad trasladada al año actual que resultara de la deducción o del crédito ha reducido su impuesto en el año anterior. I need to file 2012 taxes Para más información, vea la Publicación 525, en inglés. I need to file 2012 taxes Reembolso de impuestos federales sobre los ingresos. I need to file 2012 taxes   Los reembolsos de los impuestos federales sobre los ingresos no se incluyen en sus ingresos porque nunca son permisibles como una deducción de los ingresos. I need to file 2012 taxes Reembolso de impuestos estatales sobre los ingresos. I need to file 2012 taxes   Si recibió un reembolso de impuestos estatales o locales sobre los ingresos (crédito o cantidad neta de deudas) en el año 2013, por lo general tiene que incluirlo en el ingreso si dedujo el impuesto en un año anterior. I need to file 2012 taxes El pagador debe enviarle el Formulario 1099-G, Certain Government Payments (Ciertos pagos del gobierno), en inglés, para el 31 de enero del año 2014. I need to file 2012 taxes El IRS también recibirá una copia del Formulario 1099-G. I need to file 2012 taxes Si presenta el Formulario 1040, use la State and Local Income Tax Refund Worksheet (Hoja de trabajo para reembolsos del impuesto estatal y local sobre el ingreso), en inglés, en las instrucciones del Formulario 1040 del año 2013 para la línea 10 para calcular la cantidad (si la hay) que se debe incluir en su ingreso. I need to file 2012 taxes Vea la Publicación 525, en inglés, para saber cuándo tiene que usar otra hoja de trabajo. I need to file 2012 taxes   Si pudo optar por deducir para un año tributario cualquiera de los siguientes: Impuestos estatales o locales sobre los ingresos o Impuestos estatales o locales sobre ventas generales, entonces el reembolso máximo que tal vez tenga que incluir en los ingresos se limita al impuesto excedente que optó por deducir ese año sobre el impuesto que no dedujo ese año. I need to file 2012 taxes Para ver ejemplos, consulte la Publicación 525, en inglés. I need to file 2012 taxes Reembolso de intereses hipotecarios. I need to file 2012 taxes    Si recibió un reembolso o un crédito en el año 2013 de intereses hipotecarios que pagó en un año anterior, la cantidad debe aparecer en el recuadro 3 del Formulario 1098, Mortgage Interest Statement (Declaración de intereses hipotecarios), en inglés. I need to file 2012 taxes No reste la cantidad del reembolso de los intereses que pagó en el año 2013. I need to file 2012 taxes Tal vez tenga que incluirla en su ingreso según las reglas que se explican en los siguientes párrafos. I need to file 2012 taxes Intereses sobre la recuperación. I need to file 2012 taxes   Los intereses sobre todas las cantidades que usted recupere se tienen que declarar como ingresos de intereses en el año en que los reciba. I need to file 2012 taxes Por ejemplo, declare todos los intereses que reciba en reembolsos de impuestos estatales o locales sobre los ingresos en la línea 8a del Formulario 1040. I need to file 2012 taxes Recuperación y gastos en el mismo año. I need to file 2012 taxes   Si el reembolso u otra recuperación y los gastos se producen en el mismo año, la recuperación reduce la deducción o el crédito y no se declara como ingreso. I need to file 2012 taxes Recuperación de 2 años o más. I need to file 2012 taxes   Si recibe un reembolso u otra recuperación por las cantidades que pagó durante 2 años o más distintos, debe asignar, a prorrateo, la cantidad recuperada entre los años en que pagó estas cantidades. I need to file 2012 taxes Esta asignación es necesaria para determinar la cantidad de recuperación de algún año anterior y para determinar la cantidad, si la hay, de la deducción permisible correspondiente a esta partida en el año actual. I need to file 2012 taxes Para obtener información sobre cómo calcular la asignación, consulte Recoveries (Recuperaciones) en la Publicación 525, en inglés. I need to file 2012 taxes Recuperaciones de Deducciones Detalladas Si recupera alguna cantidad que dedujo en un año anterior en el Anexo A (Formulario 1040), por lo general tiene que incluir en los ingresos la cantidad total de la recuperación en el año en que la recibe. I need to file 2012 taxes Dónde hacer la declaración. I need to file 2012 taxes   Anote su reembolso de impuestos estatales o locales sobre el ingreso en la línea 10 del Formulario 1040 y el total de todas las demás recuperaciones como otros ingresos en la línea 21 del Formulario 1040. I need to file 2012 taxes No puede usar el Formulario 1040A ni el Formulario 1040EZ. I need to file 2012 taxes Límite de deducción estándar. I need to file 2012 taxes   Por lo general, puede declarar la deducción estándar si no detalla las deducciones. I need to file 2012 taxes Sólo las deducciones detalladas mayores que la deducción estándar están sujetas a la regla de recuperación (a menos que a usted se le exija detallar sus deducciones). I need to file 2012 taxes Si las deducciones en la declaración del año anterior no fueron mayores que los ingresos de ese año, incluya en los ingresos del año actual la cantidad menor entre: Sus recuperaciones o La cantidad en que sus deducciones detalladas excedieron del límite de la deducción estándar. I need to file 2012 taxes Ejemplo. I need to file 2012 taxes Para el año 2012, usted presentó una declaración conjunta. I need to file 2012 taxes Su ingreso sujeto a impuestos fue $60,000 y no tenía derecho a crédito tributario alguno. I need to file 2012 taxes Su deducción estándar fue $11,900 y había detallado deducciones de $14,000. I need to file 2012 taxes En el año 2013, recibió las siguientes recuperaciones por las cantidades deducidas en la declaración del año 2012: Gastos médicos $200 Reembolso de impuestos estatales y locales sobre los ingresos 400 Reembolso de intereses hipotecarios 325 Total de recuperaciones $925 Ninguna de las recuperaciones fue mayor que las deducciones declaradas para el año 2012. I need to file 2012 taxes La diferencia entre los impuestos sobre el ingreso estatales y locales deducidos y el impuesto local general sobre ventas fue mayor que $400. I need to file 2012 taxes El total de las recuperaciones fue menor que la cantidad por la cual las deducciones detalladas excedieron de la deducción estándar ($14,000 − 11,900 = $2,100); por lo tanto, tiene que incluir en su ingreso el total de las recuperaciones para el año 2013. I need to file 2012 taxes Declare el reembolso de impuestos sobre el ingreso estatales o locales de $400 en la línea 10 del Formulario 1040 y el saldo de las recuperaciones, $525, en la línea 21 del Formulario 1040. I need to file 2012 taxes Deducción estándar para años anteriores. I need to file 2012 taxes   Para determinar si las cantidades recuperadas en el año 2013 se tienen que incluir en su ingreso, tiene que saber cuál es la deducción estándar para su estado civil para efectos de la declaración del año en que se declaró la deducción. I need to file 2012 taxes Vea las instrucciones de su declaración de impuestos de años anteriores para encontrar la deducción estándar para su estado civil para dicho año anterior. I need to file 2012 taxes Ejemplo. I need to file 2012 taxes Usted presentó una declaración conjunta en el Formulario 1040 para el año 2012 con ingresos sujetos a impuestos de $45,000. I need to file 2012 taxes Sus deducciones detalladas fueron $12,350. I need to file 2012 taxes La deducción estándar que pudo haber declarado fue $11,900. I need to file 2012 taxes En el año 2013, recuperó $2,100 de sus deducciones detalladas del año 2012. I need to file 2012 taxes Ninguna de las recuperaciones fue mayor que las deducciones reales para el año 2012. I need to file 2012 taxes Incluya en sus ingresos del año 2013 $450 de las recuperaciones. I need to file 2012 taxes Ésta es la menor de las recuperaciones ($2,100) o la cantidad por la cual las deducciones detalladas superaban la deducción estándar ($12,350 − 11,900 = $450). I need to file 2012 taxes Recuperación limitada a la cantidad de la deducción. I need to file 2012 taxes   No incluya en los ingresos ninguna cantidad de recuperación que sea mayor que la cantidad que usted dedujo en el año anterior. I need to file 2012 taxes La cantidad que se incluye en los ingresos se limita a la menor de las siguientes cantidades: La cantidad deducida en el Anexo A del Formulario 1040 o La cantidad recuperada. I need to file 2012 taxes Ejemplo. I need to file 2012 taxes En el año 2012, usted pagó $1,700 en gastos médicos. I need to file 2012 taxes De dicha cantidad, restó $1,500, o sea, el 7. I need to file 2012 taxes 5% de sus ingresos brutos ajustados. I need to file 2012 taxes Reclamó una deducción de $200 por gastos médicos. I need to file 2012 taxes En 2013, recibió un reembolso de $500 de su seguro médico por sus gastos del año 2012. I need to file 2012 taxes La única parte del reembolso de $500 que se tiene que incluir en los ingresos correspondientes al año 2013 es $200, o sea, la cantidad que fue deducida. I need to file 2012 taxes Otras recuperaciones. I need to file 2012 taxes   Consulte Recoveries (Recuperaciones) en la Publicación 525, en inglés, si: Tiene recuperaciones de partidas que no sean deducciones detalladas o Recibió recuperación de una partida por la cual reclamó un crédito tributario (que no sea el crédito por inversiones ni el crédito por impuestos extranjeros) en un año anterior. I need to file 2012 taxes Alquileres de Bienes Muebles Si alquila bienes muebles, como equipos o vehículos, la forma en que usted declara sus ingresos y gastos, en la mayoría de los casos, se determina conforme a lo siguiente: Si la actividad de alquiler es un negocio o no y Si la actividad de alquiler se realiza con o sin fines de lucro. I need to file 2012 taxes En la mayoría de los casos, si su propósito principal es obtener ingresos o ganancias y usted participa en forma continua y regular en la actividad de alquiler, la actividad de alquiler es un negocio. I need to file 2012 taxes Consulte la Publicación 535, Business Expenses (Gastos de negocio), en inglés, para obtener detalles sobre la deducción de gastos por actividades comerciales y actividades sin fines de lucro. I need to file 2012 taxes Cómo declarar ingresos y gastos de negocio. I need to file 2012 taxes    Si se dedica al negocio de alquilar bienes muebles, declare sus ingresos y gastos en el Anexo C o en el Anexo C-EZ (Formulario 1040). I need to file 2012 taxes Las instrucciones del formulario contienen información sobre cómo completarlos. I need to file 2012 taxes Cómo declarar ingresos no comerciales. I need to file 2012 taxes   Si no se dedica al negocio de alquilar bienes muebles, declare los ingresos de alquiler en la línea 21 del Formulario 1040. I need to file 2012 taxes Indique el tipo y la cantidad del ingreso en la línea de puntos junto a la línea 21. I need to file 2012 taxes Cómo declarar gastos no comerciales. I need to file 2012 taxes   Si alquila bienes muebles para obtener ganancias, incluya sus gastos de alquiler en la cantidad total que se anota en la línea 36 del Formulario 1040. I need to file 2012 taxes También anote la cantidad y las letras “PPR” en la línea de puntos junto a la línea 36. I need to file 2012 taxes   Si no alquila bienes muebles para obtener ganancias, las deducciones son limitadas y no puede declarar una pérdida para compensar otro ingreso. I need to file 2012 taxes Consulte Actividad sin fines de lucro , más adelante, bajo Otros Ingresos . I need to file 2012 taxes Reintegros Si tuvo que reintegrar una cantidad incluida en sus ingresos de un año anterior, tal vez pueda deducir la cantidad reintegrada de los ingresos del año en que la reintegró. I need to file 2012 taxes O bien, si la cantidad que reintegró es superior a $3,000, tal vez pueda reclamar un crédito contra su impuesto para el año en que la reintegró. I need to file 2012 taxes Por lo general, puede reclamar una deducción o un crédito sólo si el reintegro reúne los requisitos como gasto o pérdida en los que ha incurrido en su ocupación o negocio o en una transacción con fines de lucro. I need to file 2012 taxes Tipo de deducción. I need to file 2012 taxes   El tipo de deducción que le es permitido en el año del reintegro depende del tipo de ingreso que haya incluido en el año anterior. I need to file 2012 taxes Normalmente, deduce el reintegro en el mismo formulario o anexo en que lo declaró previamente como ingreso. I need to file 2012 taxes Por ejemplo, si lo declaró como ingreso del trabajo por cuenta propia, dedúzcalo como gastos de negocio en el Anexo C, en el Anexo C-EZ (Formulario 1040) o en el Anexo F (Formulario 1040). I need to file 2012 taxes Si lo declaró como ganancias de capital, dedúzcalo como pérdida de capital según se explica en las Instrucciones del Anexo D (Formulario 1040). I need to file 2012 taxes Si lo declaró como salarios, compensación por desempleo u otros ingresos no comerciales, dedúzcalo como deducción detallada miscelánea en el Anexo A (Formulario 1040). I need to file 2012 taxes Beneficios del Seguro Social reintegrados. I need to file 2012 taxes   Si reintegró beneficios del Seguro Social o beneficios equivalentes de la jubilación ferroviaria, vea Reintegro de beneficios en el capítulo 11. I need to file 2012 taxes Reintegro de $3,000 o menos. I need to file 2012 taxes   Si la cantidad que reintegró fue $3,000 o menos, dedúzcala de sus ingresos en el año en que la reintegró. I need to file 2012 taxes Si la tiene que deducir como deducción detallada miscelánea, anótela en la línea 23 del Anexo A (Formulario 1040). I need to file 2012 taxes Reintegro superior a $3,000. I need to file 2012 taxes   Si la cantidad que reintegró fue superior a $3,000, puede deducir el reintegro (como se explica bajo Tipo de deducción , anteriormente). I need to file 2012 taxes Sin embargo, a cambio de esto puede reclamar un crédito tributario para el año de reembolso si incluyó el ingreso conforme a una reclamación de derecho. I need to file 2012 taxes Esto significa que en el momento en que incluyó el ingreso, parecía que tenía un derecho sin restricción a éste. I need to file 2012 taxes Si reúne los requisitos para esta opción, calcule el impuesto bajo ambos métodos y compare los resultados. I need to file 2012 taxes Use el método (deducción o crédito) que genere menos impuesto. I need to file 2012 taxes Cuando determine si la cantidad que reintegró fue mayor que o menos de $3,000, considere el monto total que reintegra en la declaración. I need to file 2012 taxes Cada instancia de reintegro no se considera por separado. I need to file 2012 taxes Método 1. I need to file 2012 taxes   Calcule su impuesto para el año 2013 declarando una deducción por la cantidad reintegrada. I need to file 2012 taxes Si la tiene que deducir como deducción detallada miscelánea, anótela en la línea 28 del Anexo A (Formulario 1040). I need to file 2012 taxes Método 2. I need to file 2012 taxes   Calcule su impuesto para el año 2013 reclamando un crédito por la cantidad reintegrada. I need to file 2012 taxes Siga estos pasos: Calcule su impuesto para el año 2013 sin deducir la cantidad reintegrada. I need to file 2012 taxes Vuelva a calcular su impuesto del año anterior sin incluir en el ingreso la cantidad que reintegró en el año 2013. I need to file 2012 taxes Reste el impuesto en el punto (2) del impuesto que aparece en su declaración para el año anterior. I need to file 2012 taxes Éste es el crédito. I need to file 2012 taxes Reste el resultado en el punto (3) del impuesto para el año 2013 calculado sin la deducción (el paso 1). I need to file 2012 taxes   Si el método 1 genera menos impuesto, deduzca la cantidad reintegrada. I need to file 2012 taxes Si el método 2 genera menos impuesto, reclame el crédito calculado en el punto (3) anteriormente, en la línea 71 del Formulario 1040, sumando la cantidad del crédito al monto de todo crédito que aparezca en esta línea y anote “I. I need to file 2012 taxes R. I need to file 2012 taxes C. I need to file 2012 taxes 1341” (sección 1341 del Código de Impuestos Internos) en la columna a la derecha junto a la línea 71. I need to file 2012 taxes   Un ejemplo de este cálculo se puede encontrar en la Publicación 525, en inglés. I need to file 2012 taxes Salarios reintegrados sujetos a los impuestos del Seguro Social y del Medicare. I need to file 2012 taxes   Si usted tuvo que reintegrar una cantidad que incluyó en sus salarios o remuneración en un año anterior sobre los cuales pagó impuestos del Seguro Social, Medicare o impuestos conforme a la Ley Tributaria de Jubilación de Empleados Ferroviarios (RRTA, por sus siglas en inglés) del nivel 1, pídale a su empleador que le reembolse la cantidad pagada en exceso a usted. I need to file 2012 taxes Si el empleador se niega a reembolsarle los impuestos, pídale un documento escrito en donde se muestre la cantidad recaudada en exceso. I need to file 2012 taxes Esto le servirá como documento de apoyo para su reclamación. I need to file 2012 taxes Presente una reclamación para reembolso utilizando el Formulario 843, Claim for Refund and Request for Abatement (Reclamación para reembolso y reducción de impuestos), en inglés. I need to file 2012 taxes Salarios reintegrados sujetos al Impuesto Adicional del Medicare. I need to file 2012 taxes   Los empleadores no pueden realizar ajustes ni presentar reclamaciones para reembolsos de la retención del Impuesto Adicional del Medicare cuando hay un reintegro de salarios recibidos por un empleado en un año anterior debido a que el empleado determina su responsabilidad del Impuesto Adicional del Medicare basándose en la declaración de impuestos sobre los ingresos del año anterior de él o ella. I need to file 2012 taxes Si usted tuvo que reintegrar una cantidad que incluyó en sus salarios o remuneración en un año anterior y sobre los cuales pagó el Impuesto Adicional del Medicare, quizás pueda recuperar dicho Impuesto Adicional del Medicare que pagó sobre esa cantidad. I need to file 2012 taxes Para recuperar el Impuesto Adicional del Medicare sobre los salarios o remuneración reintegrados, tiene que presentar el Formulario 1040X, Amended U. I need to file 2012 taxes S. I need to file 2012 taxes Individual Income Tax Return (Declaración enmendada del impuesto federal estadounidense sobre el ingreso personal), en inglés, para el año anterior en el cual los salarios o remuneración fueron recibidos originalmente. I need to file 2012 taxes Vea las Instrucciones para el Formulario 1040X, disponibles en inglés. I need to file 2012 taxes Regalías Las regalías de derechos de autor, patentes y de propiedades de petróleo, gas y minerales están sujetas a impuestos como ingreso ordinario. I need to file 2012 taxes En la mayoría de los casos, usted declara las regalías en la Parte I del Anexo E (Formulario 1040). I need to file 2012 taxes Sin embargo, si tiene intereses operativos petrolíferos, de gas o minerales o si su ocupación es escritor, inventor, artista, etc. I need to file 2012 taxes , por cuenta propia, declare los ingresos y gastos en el Anexo C o en el Anexo C-EZ (Formulario 1040). I need to file 2012 taxes Derechos de autor y patentes. I need to file 2012 taxes   Las regalías provenientes de derechos de autor sobre obras literarias, musicales o artísticas y propiedades similares, o de patentes sobre inventos, son cantidades que recibe por el derecho de usar su obra durante un período determinado. I need to file 2012 taxes Las regalías generalmente se basan en la cantidad de unidades vendidas, por ejemplo, la cantidad de libros, boletos para un espectáculo o equipos vendidos. I need to file 2012 taxes Propiedades de petróleo, gas y minerales. I need to file 2012 taxes   Los ingresos por regalías de propiedades de petróleo, gas o minerales son la cantidad que recibe cuando se extraen recursos naturales de su propiedad. I need to file 2012 taxes Las regalías se basan en unidades, como barriles, toneladas, etc. I need to file 2012 taxes , y las recibe de una persona o compañía que le alquila la propiedad. I need to file 2012 taxes Agotamiento. I need to file 2012 taxes   Si posee participación económica en yacimientos minerales o en pozos de petróleo o de gas, puede recuperar su inversión a través del descuento por agotamiento. I need to file 2012 taxes Para obtener más información sobre este tema, consulte el capítulo 9 de la Publicación 535, en inglés. I need to file 2012 taxes Carbón y mineral de hierro. I need to file 2012 taxes   En ciertas circunstancias, puede tratar las cantidades que recibe de la enajenación de carbón y mineral de hierro como pagos de la venta de un bien de capital, en lugar de ingresos por regalías. I need to file 2012 taxes Para obtener más información sobre pérdidas o ganancias provenientes de la venta de carbón y mineral de hierro, consulte la Publicación 544, en inglés. I need to file 2012 taxes Venta de participación de bienes. I need to file 2012 taxes   Si vende su participación entera en derechos de petróleo, gas o minerales, la cantidad que reciba se considera pago de la venta de bienes utilizados en una ocupación o negocio conforme a la sección 1231 y no ingresos por regalías. I need to file 2012 taxes En ciertas circunstancias, la venta está sujeta a un trato de pérdidas o ganancias de capital según se explica en las Instrucciones del Anexo D (Formulario 1040). I need to file 2012 taxes Para obtener más información sobre las ventas de bienes conforme a la sección 1231, consulte el capítulo 3 de la Publicación 544, en inglés. I need to file 2012 taxes   Si retiene una regalía, una regalía predominante o una participación de utilidad neta en una propiedad mineral durante la vida útil de dicha propiedad, significa que ha alquilado o subalquilado la propiedad y todo el dinero en efectivo que reciba por la asignación de otras participaciones en la propiedad se considera ingreso ordinario sujeto a descuento por agotamiento. I need to file 2012 taxes Parte de una futura producción vendida. I need to file 2012 taxes   Si es propietario de una propiedad mineral, pero vende una parte de la producción futura, en la mayoría de los casos, se trata el dinero que recibe del comprador al momento de la venta como préstamo del comprador. I need to file 2012 taxes No lo incluya en su ingreso ni declare un agotamiento basado en el mismo. I need to file 2012 taxes   Cuando se inicie la producción, incluya en su ingreso todos los pagos, deduzca todos los gastos de producción y deduzca el agotamiento de esa cantidad para obtener su ingreso sujeto a impuestos proveniente de la propiedad. I need to file 2012 taxes Beneficios por Desempleo El tratamiento tributario de los beneficios por desempleo recibidos depende del tipo de programa que pague dichos beneficios. I need to file 2012 taxes Compensación por desempleo. I need to file 2012 taxes    Tiene que incluir en sus ingresos toda compensación por desempleo que haya recibido. I need to file 2012 taxes Debe recibir un Formulario 1099-G. I need to file 2012 taxes En el recuadro 1 de dicho formulario, debe aparecer la cantidad total de compensación por desempleo que se le pagó. I need to file 2012 taxes En la mayoría de los casos, la compensación por desempleo se anota en la línea 19 del Formulario 1040, la línea 13 del Formulario 1040A o la línea 3 del Formulario 1040EZ. I need to file 2012 taxes Tipos de compensación por desempleo. I need to file 2012 taxes   La compensación por desempleo generalmente incluye todas las cantidades recibidas según una ley de compensación por desempleo de los Estados Unidos o de un estado. I need to file 2012 taxes Ésta incluye los siguientes beneficios: Beneficios pagados por un estado o el Distrito de Columbia provenientes del Fondo Fiduciario Federal para el Desempleo. I need to file 2012 taxes Beneficios del seguro estatal por desempleo. I need to file 2012 taxes Beneficios de compensación por desempleo para empleados ferroviarios. I need to file 2012 taxes Pagos por incapacidad de un programa gubernamental en sustitución de la compensación por desempleo. I need to file 2012 taxes (Las cantidades recibidas como compensación del seguro obrero por lesiones o enfermedad no se consideran compensación por desempleo. I need to file 2012 taxes Consulte el capítulo 5 para obtener más información). I need to file 2012 taxes Asignaciones por reajuste comercial según la Trade Act of 1974 (Ley de Comercio de 1974). I need to file 2012 taxes Ayuda para el desempleo según la Robert T. I need to file 2012 taxes Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. I need to file 2012 taxes Stafford de Alivio en Caso de Desastres y Ayuda en Emergencias). I need to file 2012 taxes Ayuda para el desempleo según el Airline Deregulation Act of 1974 Program (Programa de la Ley de Desregulación de las Aerolíneas de 1974). I need to file 2012 taxes Programa gubernamental. I need to file 2012 taxes   Si aporta a un programa gubernamental de compensación por desempleo y sus aportes no se pueden deducir, las cantidades que reciba bajo el programa no se incluyen como compensación por desempleo hasta que recupere esos aportes. I need to file 2012 taxes Si dedujo todos los aportes hechos al programa, la totalidad de la cantidad recibida bajo el programa se incluye en los ingresos. I need to file 2012 taxes Reintegro de compensación por desempleo. I need to file 2012 taxes   Si en el año 2013 reintegró la compensación por desempleo que recibió en el año 2013, reste la cantidad que reintegró de la cantidad total que recibió y anote la diferencia en la línea 19 del Formulario 1040, la línea 13 del Formulario 1040A o la línea 3 del Formulario 1040EZ. I need to file 2012 taxes En la línea de puntos junto a su anotación, escriba “Repaid” (Reintegrado) y la cantidad que reintegró. I need to file 2012 taxes Si reintegró en el año 2013 la compensación por desempleo que incluyó en ingreso en un año anterior, puede deducir la cantidad reintegrada en la línea 23 del Anexo A (Formulario 1040) si detalla deducciones. I need to file 2012 taxes Si la cantidad es mayor que $3,000, consulte Reintegros , anteriormente. I need to file 2012 taxes Retención de impuestos. I need to file 2012 taxes   Puede optar por que le retengan el impuesto federal sobre el ingreso de su compensación por desempleo. I need to file 2012 taxes Para optar por esta opción, complete el Formulario W-4V, Voluntary Withholding Request (Solicitud de retención voluntaria), y entréguelo a la oficina pagadora. I need to file 2012 taxes Se le retendrá un impuesto del 10% del pago. I need to file 2012 taxes    Si opta por que no le retengan impuesto de su compensación por desempleo, es posible que sea responsable de pagar impuesto estimado. I need to file 2012 taxes Si no paga suficientes impuestos mediante la retención o pagos de impuesto estimado, o ambos, puede estar sujeto a una multa. I need to file 2012 taxes Para más información sobre el impuesto estimado, consulte el capítulo 4 . I need to file 2012 taxes Beneficios suplementarios de desempleo. I need to file 2012 taxes   Los beneficios recibidos de un fondo financiado por el empleador (al que los empleados no aportaron) no se consideran compensación por desempleo. I need to file 2012 taxes Éstos están sujetos a impuestos como salario y están sujetos a la retención del impuesto sobre el ingreso. I need to file 2012 taxes Es posible que estén sujetos a los impuestos del Seguro Social y Medicare. I need to file 2012 taxes Para obtener más información, consulte Supplemental Unemployment Benefits (Beneficios suplementarios de desempleo) en la sección 5 de la Publicación 15-A, Employer's Supplemental Tax Guide (Guía tributaria suplementaria para empleadores), en inglés. I need to file 2012 taxes Declare estos pagos en la línea 7 del Formulario 1040 o del Formulario 1040A, o en la línea 1 del Formulario 1040EZ. I need to file 2012 taxes Reintegro de beneficios. I need to file 2012 taxes   Tal vez tenga que reintegrar algunos de sus beneficios suplementarios de desempleo para tener derecho a descuentos de reajustes comerciales según la Ley de Comercio de 1974. I need to file 2012 taxes Si reintegra dichos beneficios durante el mismo año en el cual los recibe, reste del total de los beneficios la cantidad del reintegro. I need to file 2012 taxes Si reintegra los beneficios en un año posterior, tiene que incluir en su ingreso la cantidad total de los beneficios recibidos en ese año. I need to file 2012 taxes   Deduzca el reintegro en el año posterior como ajuste al ingreso bruto en el Formulario 1040. I need to file 2012 taxes (No puede usar el Formulario 1040A ni el Formulario 1040EZ). I need to file 2012 taxes Incluya el reintegro en la línea 36 del Formulario 1040 y anote “ Sub-Pay TRA ” (TRA de Subpago) y la cantidad en la línea de puntos junto a la línea 36. I need to file 2012 taxes Si la cantidad que reintegra en un año posterior es más de $3,000, tal vez pueda reclamar un crédito para su impuesto del año posterior, en lugar de deducir la cantidad reintegrada. I need to file 2012 taxes Para detalles consulte la sección Reintegros , anteriormente. I need to file 2012 taxes Fondo privado de desempleo. I need to file 2012 taxes   Los pagos de beneficios por desempleo de un fondo privado (no sindical) al que aporta de manera voluntaria están sujetos a impuestos sólo si las cantidades que recibe son mayores a los pagos totales que realiza al fondo. I need to file 2012 taxes Declare la cantidad sujeta a impuestos en la línea 21 del Formulario 1040. I need to file 2012 taxes Pagos por un sindicato. I need to file 2012 taxes   Los beneficios que recibe como miembro desempleado de un sindicato provenientes de cuotas sindicales regulares se incluyen en su ingreso en la línea 21 del Formulario 1040. I need to file 2012 taxes No obstante, si aporta a un fondo sindical especial y sus pagos al fondo no son deducibles, los beneficios por desempleo que usted reciba del fondo se pueden incluir en su ingreso solamente en la medida en que sean mayores que sus aportes. I need to file 2012 taxes Salario anual garantizado. I need to file 2012 taxes   Los pagos que reciba de su empleador durante períodos de desempleo, conforme a un acuerdo sindical que le garantice el pago completo durante el año, están sujetos a impuestos como salario. I need to file 2012 taxes Inclúyalos en la línea 7 del Formulario 1040 o del Formulario 1040A, o en la línea 1 del Formulario 1040EZ. I need to file 2012 taxes Empleados estatales. I need to file 2012 taxes   El estado puede efectuar pagos similares a la compensación por desempleo del estado a sus empleados que no estén cubiertos por la ley de compensación por desempleo de dicho estado. I need to file 2012 taxes Aunque los pagos están sujetos a impuestos en su totalidad, no los declare como compensación por desempleo. I need to file 2012 taxes Declare estos pagos en la línea 21 del Formulario 1040. I need to file 2012 taxes Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública No incluya en su ingreso beneficios pagados por el gobierno de un fondo público de bienestar social basados en necesidad, tales como pagos efectuados a una persona ciega conforme a una ley estatal de asistencia pública. I need to file 2012 taxes Los pagos de un fondo estatal para víctimas de delitos no se deben incluir en los ingresos de las víctimas si se efectúan por bienestar social. I need to file 2012 taxes No deduzca gastos médicos que se reembolsen a través de ese tipo de fondo. I need to file 2012 taxes En sus ingresos tiene que incluir todos los pagos de bienestar social que sean por compensación por servicios o que se obtengan de manera fraudulenta. I need to file 2012 taxes Pagos de ayuda para el reempleo de personas que se ven afectadas por ajustes comerciales. I need to file 2012 taxes   Los pagos de ayuda para el reempleo de personas que se ven afectadas por ajustes comerciales (RTAA, por sus siglas en ingles) que usted recibió de una agencia estatal tienen que incluirse en sus ingresos. I need to file 2012 taxes El estado tiene que enviarle el Formulario 1099-G para informarle de qué cantidad debe incluir como ingreso. I need to file 2012 taxes Dicha cantidad se debe anotar en la línea 21 del Formulario 1040. I need to file 2012 taxes Personas incapacitadas. I need to file 2012 taxes   Si tiene una incapacidad, tiene que incluir en su ingreso la compensación recibida a cambio de los servicios que haya prestado, a menos que la compensación se excluya de otro modo. I need to file 2012 taxes Sin embargo, no incluya en su ingreso el valor de bienes, servicios y dinero en efectivo que reciba, no por sus servicios, sino por su capacitación y rehabilitación porque tiene una incapacidad. I need to file 2012 taxes Las cantidades excluibles incluyen pagos por transporte y cuidado proporcionado por un asistente, como los servicios de un intérprete para sordos, servicios de un lector para ciegos y para ayudar a personas con discapacidad intelectual a hacer su trabajo. I need to file 2012 taxes Subvenciones de asistencia en caso de desastre. I need to file 2012 taxes    No incluya en su ingreso las subvenciones recibidas después de un desastre conforme a la Robert T. I need to file 2012 taxes Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. I need to file 2012 taxes Stafford de Alivio en Caso de Desastres y Ayuda en Emergencias) si los pagos de subvenciones se realizaron para ayudarlo a satisfacer gastos necesarios o necesidades urgentes como gastos médicos, dentales, de vivienda, de bienes muebles, de transporte, cuidado de menores o funerarios. I need to file 2012 taxes No deduzca gastos por pérdidas fortuitas ni gastos médicos que sean específicamente reembolsados por estas subvenciones como ayuda por desastres. I need to file 2012 taxes Si ha deducido una pérdida por hecho fortuito por la pérdida de su residencia personal y recibe posteriormente una subvención de ayuda por desastres por la pérdida de dicha residencia, es posible que tenga que incluir la totalidad o parte de la subvención en los ingresos sujetos a impuestos. I need to file 2012 taxes Vea Recuperación de Fondos , anteriormente. I need to file 2012 taxes Los pagos de asistencia por desempleo conforme a la Ley se consideran compensación por desempleo sujeta a impuestos. I need to file 2012 taxes Consulte Compensación por desempleo , anteriormente, bajo Beneficios por Desempleo . I need to file 2012 taxes Pagos de asistencia en caso de desastres. I need to file 2012 taxes   Puede excluir de su ingreso toda cantidad que reciba en forma de pago calificado de asistencia en caso de desastres. I need to file 2012 taxes Un pago calificado de asistencia en caso de desastres es una cantidad que recibe: Para reembolsar o pagar gastos personales, familiares, de vivienda o funerarios razonables y necesarios ocasionados por un desastre calificado; Para reembolsar o pagar gastos razonables y necesarios en los que haya incurrido por la reparación o rehabilitación de su vivienda o la reparación o reemplazo de su contenido, siempre que esto se deba a un desastre calificado; De una persona encargada del suministro o venta de transporte como transportista habitual, debido a la muerte o lesiones corporales ocurridas como resultado de un desastre calificado o De un gobierno, agencia u organismo federal, estatal o local con respecto a un desastre calificado con el propósito de promover el bienestar social general. I need to file 2012 taxes Sólo puede excluir esta cantidad siempre que los gastos que ésta cubre no los pague un seguro u otro medio. I need to file 2012 taxes La exclusión no es aplicable si fue participante o conspirador en una acción terrorista o representante de un participante o conspirador. I need to file 2012 taxes   Un desastre calificado es: Un desastre originado por una acción terrorista o militar; Una zona de desastre declarada como tal por el gobierno federal o Un desastre originado por un accidente que involucra a un transportista común, u originado por otro hecho, que el Secretario del Tesoro o su delegado declara como catástrofe. I need to file 2012 taxes   Para las cantidades pagadas bajo el punto (4), un desastre que reúne los requisitos si una autoridad federal, estatal o local determina que dicho desastre justifica la asistencia por parte de un gobierno, agencia u organismo federal, estatal o local. I need to file 2012 taxes Pagos para la mitigación de desastres. I need to file 2012 taxes   También puede excluir de su ingreso todo monto que reciba por concepto de pago calificado de mitigación de desastres. I need to file 2012 taxes Los pagos calificados para la mitigación de desastres también se pagan en su mayoría durante el período inmediatamente después de los daños a la propiedad debidos a un desastre natural. I need to file 2012 taxes Sin embargo, los pagos de mitigación de desastres se utilizan para mitigar (reducir la seriedad de) daños potenciales de futuros desastres naturales. I need to file 2012 taxes Le son pagados a través de gobiernos estatales y locales conforme a las disposiciones de la Robert T. I need to file 2012 taxes Stafford Disaster Relief and Emergency Assistance Act (Ley Robert T. I need to file 2012 taxes Stafford de Alivio en Caso de Desastres y Ayuda en Emergencias) o la National Flood Insurance Act (Ley Nacional de Seguro contra Inundaciones). I need to file 2012 taxes   Usted no puede aumentar la base original ni la base ajustada de su propiedad debido a mejoras hechas con pagos para la mitigación de desastres no sujetos a impuestos. I need to file 2012 taxes Programa de modificación de préstamos hipotecarios (HAMP). I need to file 2012 taxes   Si recibe pagos de Pay-for-Performance Success Payments (Pago de incentivo a condición de que el prestatario efectúe puntualmente los pagos mensuales de una hipoteca) conforme al Home Affordable Modification Program (Programa de modificación asequible de hipotecas residenciales o HAMP, por sus siglas en inglés), dichos pagos no están sujetos a impuestos. I need to file 2012 taxes Pagos de asistencia hipotecaria conforme a la sección 235 de la Ley Nacional de Vivienda. I need to file 2012 taxes   Los pagos realizados conforme a la sección 235 de la National Housing Act (Ley Nacional de Vivienda) para asistencia hipotecaria no se incluyen en los ingresos del propietario. I need to file 2012 taxes Los intereses pagados por el propietario bajo el programa de asistencia hipotecaria no se pueden deducir. I need to file 2012 taxes Medicare. I need to file 2012 taxes   Los beneficios del seguro Medicare recibidos conforme al Título XVIII de la Ley del Seguro Social no se incluyen en el ingreso bruto de los individuos por los cuales se pagan. I need to file 2012 taxes Esto incluye beneficios básicos (parte A (Beneficios del Seguro Hospitalario para Ancianos)) y suplementarios (parte B (Beneficios Suplementarios del Seguro Médico para Ancianos)). I need to file 2012 taxes Beneficios del seguro por vejez, sobrevivientes e incapacidad (OASDI). I need to file 2012 taxes   Por lo general, los pagos del seguro por vejez, sobrevivientes e incapacidad (OASDI, por sus siglas en inglés), conforme a la sección 202 del Título II de la Ley del Seguro Social no se incluyen en el ingreso bruto de los individuos que reciben el pago. I need to file 2012 taxes Esto corresponde a los beneficios de seguros por vejez y beneficios de seguros para cónyuges, hijos, viudos, madres y padres, además del pago en suma global por fallecimiento. I need to file 2012 taxes Programa de Nutrición para Ancianos. I need to file 2012 taxes    Los beneficios de alimentos que usted recibe bajo el Programa de Nutrición para Ancianos no están sujetos a impuestos. I need to file 2012 taxes Si prepara y sirve comidas gratuitas para el programa, incluya en sus ingresos como salario el pago en efectivo que recibe, aun si también reúne los requisitos para recibir beneficios para alimentos. I need to file 2012 taxes Pagos para la reducción del costo de energía en invierno. I need to file 2012 taxes   Los pagos efectuados por un estado a personas calificadas para reducir el costo del uso de energía en invierno no están sujetos a impuestos. I need to file 2012 taxes Otros Ingresos A continuación aparecen otros temas breves. I need to file 2012 taxes Estos temas, sobre otros ingresos, están referidos en publicaciones que provee
Print - Click this link to Print this page

Operating a Business

Employer ID Number (EIN)
An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. Find out if you need an EIN and how to apply for one.

Recordkeeping
Unless you are a professional bookkeeper, you probably don't like to spend valuable business time keeping records. But keeping good records can actually help you save money.

Business Name Change
Explanation for businesses on how to make a name change.

Businesses with Employees
If you operate a business and have employees, then this section has the information you will need. You will find resources on hiring, recordkeeping and other topics such as employment taxes, and wage reporting requirements.

Paying Independent Contractors
If you pay independent contractors, you may have to file Form 1099-MISC, Miscellaneous Income, to report payments for services performed for your trade or business.

What is Taxable and Nontaxable Income?
You can receive income in the form of money, property, or services. This section lists many kinds of income that are taxable or nontaxable.

Filing and Paying Your Business Taxes
This section discusses business taxes you may have to pay and the forms you may have to file. It also discusses taxpayer identification numbers.

e-File Form 940, 941 or 944 for Small Businesses
Learn your options for e-filing form 940, 941 or 944.

Estimated Taxes
Federal income tax is a pay-as-you-go tax. You must pay the tax as you earn or receive income during the year. There are two ways to pay as you go: withholding, and estimated taxes.

Business Expenses
You can deduct the cost of operating your business. These costs are known as business expenses. These are costs you do not have to capitalize or include in the cost of goods sold.

Business Tax Credits
A list of forms for claiming business tax credits, and a brief explanation about when carryovers, and credits cease.

Intangibles
Intangible Property is property that has value but cannot be seen or touched. Generally, you can either amortize or depreciate intangible property.

Avoiding Problems
This section provides links to resources to help the small business owner create a recordkeeping system, get the latest on the cash vs. accrual accounting methods, and tips on understanding their IRS notice, what to do if you haven’t filed a tax return, and how to recognize and avoid tax scams.

Closing a Business
There is more involved in closing your business than just locking the doors. This section provides procedures for getting out of business, including what forms to file and how to handle additional revenue received or expenses you may incur.

IRS Tax Calendar for Small Businesses and Self-Employed
The tax calendar is available for downloading and printing, or you can view it online.

Retirement Plans
The advantages of a retirement plan are numerous. There are economic, business and tax advantages for your business, for your employees and for you. A retirement plan may give you an important competitive edge in attracting and keeping the best employees - and help you plan for your own retirement years. Visit the IRS Video Portal and search keyword "retire" for a more information about choosing, operating and maintaining your retirement plan.

References/Related Topics

Rate the Small Business and Self-Employed Web Site

Page Last Reviewed or Updated: 21-Feb-2014

The I Need To File 2012 Taxes

I need to file 2012 taxes Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). I need to file 2012 taxes 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. I need to file 2012 taxes 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. I need to file 2012 taxes 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. I need to file 2012 taxes 60 day rule, Time limit for making a rollover contribution. I need to file 2012 taxes 70 rule, Age 70½ rule. I need to file 2012 taxes , Nonresident alien spouse. I need to file 2012 taxes A Abandonment of home, Abandonment. I need to file 2012 taxes Abortion Deductibility as medical expense, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Abroad, citizens traveling or working, Employees of foreign governments or international organizations. I need to file 2012 taxes , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. I need to file 2012 taxes S. I need to file 2012 taxes ) (see also Foreign employment) Absence, temporary, Temporary absences. I need to file 2012 taxes , Temporary absences. I need to file 2012 taxes Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. I need to file 2012 taxes Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. I need to file 2012 taxes Long-term care, Long-term care coverage. I need to file 2012 taxes , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. I need to file 2012 taxes Accidents, car, Deductible losses. I need to file 2012 taxes Value determination, Car value. I need to file 2012 taxes Willful negligence or intentional act as cause, Nondeductible losses. I need to file 2012 taxes Accountable plans for employee reimbursements, Accountable Plans, Related to employer. I need to file 2012 taxes Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. I need to file 2012 taxes Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. I need to file 2012 taxes Change in, standard deduction not allowed, Persons not eligible for the standard deduction. I need to file 2012 taxes Fiscal year, Accounting Periods, Fiscal year taxpayers. I need to file 2012 taxes , Fiscal Years Fringe benefits, Accounting period. I need to file 2012 taxes Accrual method taxpayers, Accrual method. I need to file 2012 taxes Taxes paid during tax year, deduction of, You must pay the tax during your tax year. I need to file 2012 taxes Accumulation distribution of trusts Tax on, Other taxes. I need to file 2012 taxes Accuracy-related penalties, Accuracy-related penalty. I need to file 2012 taxes Acknowledgment, Acknowledgment. I need to file 2012 taxes Activities not for profit, Activity not for profit. I need to file 2012 taxes Address, Name and Address Change of, Change of Address Foreign, Foreign address. I need to file 2012 taxes P. I need to file 2012 taxes O. I need to file 2012 taxes box, P. I need to file 2012 taxes O. I need to file 2012 taxes box. I need to file 2012 taxes Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. I need to file 2012 taxes Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. I need to file 2012 taxes Easements, Easements. I need to file 2012 taxes Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. I need to file 2012 taxes Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. I need to file 2012 taxes Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. I need to file 2012 taxes Sales of property, Adjusted basis. I need to file 2012 taxes Section 179 deduction, Depreciation and section 179 deduction. I need to file 2012 taxes Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. I need to file 2012 taxes Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. I need to file 2012 taxes , Adopted child. I need to file 2012 taxes , Adopted child. I need to file 2012 taxes , Taxpayer identification numbers for adoptees. I need to file 2012 taxes Earned income credit, Adopted child. I need to file 2012 taxes Adoption, Adoption Credit, Child with special needs. I need to file 2012 taxes ATIN, Adoption taxpayer identification number (ATIN). I need to file 2012 taxes , Adoption taxpayer identification number (ATIN). I need to file 2012 taxes Child tax credit, Adopted child. I need to file 2012 taxes (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. I need to file 2012 taxes Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. I need to file 2012 taxes Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. I need to file 2012 taxes No charitable deduction for, Personal Expenses Foreign child, Foreign child. I need to file 2012 taxes Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). I need to file 2012 taxes , Taxpayer identification numbers for aliens. I need to file 2012 taxes Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). I need to file 2012 taxes Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. I need to file 2012 taxes Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. I need to file 2012 taxes Distribution prior to age 59, Age 59½ rule. I need to file 2012 taxes Distribution required at age 70, IRA owners. I need to file 2012 taxes , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. I need to file 2012 taxes Retirement plan recipients over age 75, Who must use the General Rule. I need to file 2012 taxes Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. I need to file 2012 taxes (see also Fiduciaries) Income paid to, Payment to an agent. I need to file 2012 taxes Signing return, When someone can sign for you. I need to file 2012 taxes AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. I need to file 2012 taxes Airline club dues Not entertainment expenses, Club dues and membership fees. I need to file 2012 taxes Airplanes, donations of, Cars, boats, and airplanes. I need to file 2012 taxes Airport transportation Business-related travel expense, Table 26-1. I need to file 2012 taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. I need to file 2012 taxes Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. I need to file 2012 taxes Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. I need to file 2012 taxes Child's dividends, Child's Alaska Permanent Fund dividends. I need to file 2012 taxes Income from, You can use Form 1040EZ if all of the following apply. I need to file 2012 taxes , You can use Form 1040A if all of the following apply. I need to file 2012 taxes , Alaska Permanent Fund dividends. I need to file 2012 taxes Investment income not to include, Investment income. I need to file 2012 taxes Alaska Unemployment Compensation Fund, Contributions to state benefit funds. I need to file 2012 taxes Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Alcoholic beverages IRA prohibited transactions in, Collectibles. I need to file 2012 taxes Aliens, Individual taxpayer identification number (ITIN) for aliens. I need to file 2012 taxes , Not earned income. I need to file 2012 taxes Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. I need to file 2012 taxes , Payments not alimony. I need to file 2012 taxes , Payments to a third party. I need to file 2012 taxes , Life insurance premiums. I need to file 2012 taxes , Payments for jointly-owned home. I need to file 2012 taxes , Mortgage payments. I need to file 2012 taxes , Taxes and insurance. I need to file 2012 taxes , Other payments to a third party. I need to file 2012 taxes , Instruments Executed After 1984, Exception for instruments executed before 1985. I need to file 2012 taxes , Alimony requirements. I need to file 2012 taxes , Cash payment requirement. I need to file 2012 taxes , Payments to a third party. I need to file 2012 taxes , Payments designated as not alimony. I need to file 2012 taxes , Spouses cannot be members of the same household. I need to file 2012 taxes , Liability for payments after death of recipient spouse. I need to file 2012 taxes , Substitute payments. I need to file 2012 taxes , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. I need to file 2012 taxes , Deducting the recapture. I need to file 2012 taxes Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. I need to file 2012 taxes Reporting of income, Alimony. I need to file 2012 taxes Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. I need to file 2012 taxes Exempt-interest dividends, Alternative minimum tax treatment. I need to file 2012 taxes Filing requirements (Table 1-3), Figuring tax. I need to file 2012 taxes Incentive stock option, You can use Form 1040A if all of the following apply. I need to file 2012 taxes Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. I need to file 2012 taxes Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. I need to file 2012 taxes , Filing Form 1040X. I need to file 2012 taxes (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. I need to file 2012 taxes Standard deduction, change to itemized deductions, Changing your mind. I need to file 2012 taxes American citizens abroad, U. I need to file 2012 taxes S. I need to file 2012 taxes Citizens and Resident Aliens Living Abroad (see also Citizens outside U. I need to file 2012 taxes S. I need to file 2012 taxes ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. I need to file 2012 taxes S. I need to file 2012 taxes Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. I need to file 2012 taxes AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. I need to file 2012 taxes Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. I need to file 2012 taxes , Additional exceptions for nonqualified annuity contracts. I need to file 2012 taxes Estimated tax, Withholding and estimated tax. I need to file 2012 taxes Exclusion limit, Exclusion limit. I need to file 2012 taxes General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. I need to file 2012 taxes Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. I need to file 2012 taxes Purchased annuities, Purchased annuities. I need to file 2012 taxes Survivor's annuity, Survivors of retirees. I need to file 2012 taxes Guaranteed payments, Guaranteed payments. I need to file 2012 taxes IRAs as, Kinds of traditional IRAs. I need to file 2012 taxes Joint return, Joint return. I need to file 2012 taxes Loans from plan, Loans. I need to file 2012 taxes Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. I need to file 2012 taxes , More than one annuity. I need to file 2012 taxes Partly taxable payments, Partly taxable payments. I need to file 2012 taxes Purchased annuities, Purchased annuities. I need to file 2012 taxes Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. I need to file 2012 taxes Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. I need to file 2012 taxes Worksheet for computation, How to use the Simplified Method. I need to file 2012 taxes Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. I need to file 2012 taxes Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. I need to file 2012 taxes , Pensions and Annuities, Withholding and estimated tax. I need to file 2012 taxes Annulled marriages Filing status, Annulled marriages. I need to file 2012 taxes Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. I need to file 2012 taxes Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. I need to file 2012 taxes Real estate transactions, when required by lender, Settlement costs. I need to file 2012 taxes Appraisals Casualty or theft losses, Appraisal. I need to file 2012 taxes , Costs of photographs and appraisals. I need to file 2012 taxes Archer MSAs, Medical savings accounts (MSAs). I need to file 2012 taxes Contributions, Archer MSA contributions. I need to file 2012 taxes Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Armed forces, Types of Qualified Organizations, Table 24-1. I need to file 2012 taxes Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. I need to file 2012 taxes (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. I need to file 2012 taxes Dependency allotments, Armed Forces dependency allotments. I need to file 2012 taxes Disability pay, Disability. I need to file 2012 taxes Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. I need to file 2012 taxes Military, Military uniforms. I need to file 2012 taxes Military quarters allotments, Tax-exempt military quarters allowances. I need to file 2012 taxes Naval officers on permanent duty aboard ship, Members of the Armed Forces. I need to file 2012 taxes Permanent duty overseas, Members of the Armed Forces. I need to file 2012 taxes Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. I need to file 2012 taxes , Ministers' and military housing allowance. I need to file 2012 taxes Rehabilitative program payments, Veterans' benefits. I need to file 2012 taxes Reserves, Armed Forces reservists traveling more than 100 miles from home. I need to file 2012 taxes Retirees' pay Taxable income, Military retirement pay. I need to file 2012 taxes Uniforms, Military uniforms. I need to file 2012 taxes Wages, Military Armed Forces Retiree's pay withholding, Military retirees. I need to file 2012 taxes Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. I need to file 2012 taxes Capital gains or losses from sale or trade of, Investment interest deducted. I need to file 2012 taxes Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. I need to file 2012 taxes Fees not included in basis, Settlement costs. I need to file 2012 taxes At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. I need to file 2012 taxes ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). I need to file 2012 taxes Attachment of wages, Garnisheed wages. I need to file 2012 taxes Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. I need to file 2012 taxes Title to property, for preparation, filing, etc. I need to file 2012 taxes , Settlement costs. I need to file 2012 taxes Audits Travel expense records, If your return is examined. I need to file 2012 taxes Auto insurance Medical expenses covered by, not deductible, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Automatic extension of time to file, Automatic Extension, When to file. I need to file 2012 taxes Form 4868, E-file options. I need to file 2012 taxes Automatic investment services Holding period, determination of, Automatic investment service. I need to file 2012 taxes Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. I need to file 2012 taxes Back pay, award for, Back pay awards. I need to file 2012 taxes Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. I need to file 2012 taxes Backup withholding, Backup Withholding, Backup withholding. I need to file 2012 taxes , Backup withholding. I need to file 2012 taxes Dividend income, Backup withholding. I need to file 2012 taxes , Reporting tax withheld. I need to file 2012 taxes Penalties, Penalties. I need to file 2012 taxes Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. I need to file 2012 taxes Reporting on Schedule D (Form 1040), How to report. I need to file 2012 taxes Claim for refund, Exceptions for special types of refunds. I need to file 2012 taxes , Filing a claim for refund. I need to file 2012 taxes Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. I need to file 2012 taxes Short-term capital loss, How to report bad debts. I need to file 2012 taxes When deductible, When deductible. I need to file 2012 taxes Baggage Business-related travel expense, Table 26-1. I need to file 2012 taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. I need to file 2012 taxes Balance due, Refund or balance due. I need to file 2012 taxes Bankruptcy Canceled debt not deemed to be income, Excluded debt. I need to file 2012 taxes Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. I need to file 2012 taxes Banks Automatic investment service, determination of holding period, Automatic investment service. I need to file 2012 taxes IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. I need to file 2012 taxes Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. I need to file 2012 taxes Basis of purchase, Bargain purchases. I need to file 2012 taxes Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. I need to file 2012 taxes Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. I need to file 2012 taxes Bargain purchases, Bargain purchases. I need to file 2012 taxes Bonds, Stocks and Bonds, Bond premium. I need to file 2012 taxes Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. I need to file 2012 taxes , Partly taxable. I need to file 2012 taxes Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. I need to file 2012 taxes Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. I need to file 2012 taxes Other than cost, Basis Other Than Cost, Tax-exempt obligations. I need to file 2012 taxes , No gain or loss. I need to file 2012 taxes Points not to be included, Settlement costs. I need to file 2012 taxes , Points. I need to file 2012 taxes Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. I need to file 2012 taxes Stock or stock rights, Basis. I need to file 2012 taxes Tax-exempt obligations Bonds, Tax-exempt obligations. I need to file 2012 taxes Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. I need to file 2012 taxes Beneficiaries, Beneficiary of an estate or trust. I need to file 2012 taxes , Rollover by surviving spouse. I need to file 2012 taxes , Estate and trust income. I need to file 2012 taxes , Losses. I need to file 2012 taxes (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. I need to file 2012 taxes , Losses. I need to file 2012 taxes , Gifts and inheritances. I need to file 2012 taxes , Income from property received as a gift. I need to file 2012 taxes (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. I need to file 2012 taxes Bingo, Table 24-1. I need to file 2012 taxes Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Birth of child, Death or birth of child. I need to file 2012 taxes Head of household, qualifying person to file as, Death or birth. I need to file 2012 taxes , Death or birth. I need to file 2012 taxes Social security number to be obtained, Born and died in 2013. I need to file 2012 taxes Birth of dependent, Death or birth. I need to file 2012 taxes Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. I need to file 2012 taxes Guide dogs, deductible as medical expense, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. I need to file 2012 taxes Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. I need to file 2012 taxes Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. I need to file 2012 taxes Donations of, Cars, boats, and airplanes. I need to file 2012 taxes Body scan, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Bona fide business purpose Travel expenses, Bona fide business purpose. I need to file 2012 taxes Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. I need to file 2012 taxes , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. I need to file 2012 taxes Convertible bonds, Convertible stocks and bonds. I need to file 2012 taxes Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. I need to file 2012 taxes Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. I need to file 2012 taxes Retirement of, Retirement bonds. I need to file 2012 taxes , Redemption or retirement of bonds. I need to file 2012 taxes Sale of, Bonds Sold Between Interest Dates Savings, U. I need to file 2012 taxes S. I need to file 2012 taxes Savings Bonds, Series HH bonds. I need to file 2012 taxes , Series EE and series I bonds. I need to file 2012 taxes Sold at premium, computation of adjusted basis, Bond premium. I need to file 2012 taxes State or local government, tax-exempt, Tax-exempt state and local government bonds. I need to file 2012 taxes Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. I need to file 2012 taxes , Employee awards or bonuses. I need to file 2012 taxes Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. I need to file 2012 taxes Borrowed funds, Loans. I need to file 2012 taxes , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. I need to file 2012 taxes Bottled water, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Boy Scouts Charitable contributions to, Examples. I need to file 2012 taxes , Table 24-1. I need to file 2012 taxes Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Breach of contract Damages as income, Court awards and damages. I need to file 2012 taxes employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Bribes, Bribes. I need to file 2012 taxes , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. I need to file 2012 taxes , Brokers' commissions. I need to file 2012 taxes Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. I need to file 2012 taxes Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. I need to file 2012 taxes Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. I need to file 2012 taxes Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. I need to file 2012 taxes , Allowances and reimbursements. I need to file 2012 taxes Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. I need to file 2012 taxes Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. I need to file 2012 taxes Basis for depreciation, Basis for depreciation. I need to file 2012 taxes Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. I need to file 2012 taxes Business tax credits Claim for refund, Exceptions for special types of refunds. I need to file 2012 taxes Business use of home, Home Office C Cafeteria plans, Cafeteria plans. I need to file 2012 taxes Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. I need to file 2012 taxes Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. I need to file 2012 taxes Campaign contributions, Campaign contributions. I need to file 2012 taxes , Table 24-1. I need to file 2012 taxes Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. I need to file 2012 taxes Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. I need to file 2012 taxes Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. I need to file 2012 taxes Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. I need to file 2012 taxes Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. I need to file 2012 taxes , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. I need to file 2012 taxes Carryover of, Long-term gains and losses. I need to file 2012 taxes , Capital loss carryover. I need to file 2012 taxes Worksheet, Figuring your carryover. I need to file 2012 taxes Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. I need to file 2012 taxes , Capital gain distributions and qualified dividends. I need to file 2012 taxes Collectibles, Investment interest deducted. I need to file 2012 taxes Deductions, Capital Losses Limit on, Limit on deduction. I need to file 2012 taxes Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. I need to file 2012 taxes , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. I need to file 2012 taxes Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. I need to file 2012 taxes Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. I need to file 2012 taxes , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. I need to file 2012 taxes Net long-term capital loss, Long-term gains and losses. I need to file 2012 taxes Sale of personal items, Sale of personal items. I need to file 2012 taxes Sale or trade of property held more than 1 year, Long-term or short-term. I need to file 2012 taxes , Long-term gains and losses. I need to file 2012 taxes Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. I need to file 2012 taxes State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. I need to file 2012 taxes Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. I need to file 2012 taxes Total net loss, Total net gain or loss. I need to file 2012 taxes Undistributed gains, Long-term gains and losses. I need to file 2012 taxes Credit for tax on, Undistributed capital gains of mutual funds and REITs. I need to file 2012 taxes , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. I need to file 2012 taxes Car pools, Car pools. I need to file 2012 taxes , Car pools. I need to file 2012 taxes Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. I need to file 2012 taxes Carryovers Capital loss, Long-term gains and losses. I need to file 2012 taxes , Capital loss carryover. I need to file 2012 taxes Worksheet, Figuring your carryover. I need to file 2012 taxes Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. I need to file 2012 taxes , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. I need to file 2012 taxes Value determination, Car value. I need to file 2012 taxes Willful negligence or intentional act as cause, Nondeductible losses. I need to file 2012 taxes Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. I need to file 2012 taxes Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. I need to file 2012 taxes Books to determine fair market value, Car value. I need to file 2012 taxes Business and personal use, allocation between, Business and personal use. I need to file 2012 taxes , Separating expenses. I need to file 2012 taxes Business-related travel expenses, Table 26-1. I need to file 2012 taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. I need to file 2012 taxes Car pools, Car pools. I need to file 2012 taxes Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. I need to file 2012 taxes Charitable organization service, use for, Car expenses. I need to file 2012 taxes Depreciation, Depreciation and section 179 deductions. I need to file 2012 taxes Donations of, Cars, boats, and airplanes. I need to file 2012 taxes Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). I need to file 2012 taxes Form 2106 or 2106-EZ, how to fill out, Car expenses. I need to file 2012 taxes Hauling tools or instruments, Hauling tools or instruments. I need to file 2012 taxes Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. I need to file 2012 taxes Medical transportation, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes , Transportation, Car expenses. I need to file 2012 taxes Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. I need to file 2012 taxes Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. I need to file 2012 taxes Work-related education, transportation for, Using your car. I need to file 2012 taxes Cash Dividends paid as, Introduction Rebates, Cash rebates. I need to file 2012 taxes Sales of property for, Payment of cash. I need to file 2012 taxes Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. I need to file 2012 taxes Bad debts, Basis in bad debt required. I need to file 2012 taxes Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. I need to file 2012 taxes Taxes paid during tax year, deduction of, You must pay the tax during your tax year. I need to file 2012 taxes Worthless securities and negotiable promissory notes, Worthless securities. I need to file 2012 taxes Cash rebates, Cash rebates. I need to file 2012 taxes Casualties, Home destroyed or condemned. I need to file 2012 taxes Casualty insurance Premiums not in property basis, Settlement costs. I need to file 2012 taxes Reimbursements from, Casualty insurance and other reimbursements. I need to file 2012 taxes Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). I need to file 2012 taxes , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. I need to file 2012 taxes , Involuntary Conversions, Adjusted Basis, Adjustments to basis. I need to file 2012 taxes Amount of loss, Figuring a Loss Appraisals, Appraisal. I need to file 2012 taxes , Costs of photographs and appraisals. I need to file 2012 taxes Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. I need to file 2012 taxes Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. I need to file 2012 taxes Photographs and appraisals, Costs of photographs and appraisals. I need to file 2012 taxes Deductible losses, Deductible losses. I need to file 2012 taxes $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. I need to file 2012 taxes Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. I need to file 2012 taxes Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. I need to file 2012 taxes , Disaster relief. I need to file 2012 taxes (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. I need to file 2012 taxes Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. I need to file 2012 taxes Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). I need to file 2012 taxes Nondeductible losses, Deductible losses. I need to file 2012 taxes Proof of loss, Casualty loss proof. I need to file 2012 taxes Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. I need to file 2012 taxes Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. I need to file 2012 taxes , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. I need to file 2012 taxes Certificates of deposit (CDs), Certificates of deposit (CDs). I need to file 2012 taxes , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. I need to file 2012 taxes Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. I need to file 2012 taxes Change of address, Change of Address Change of name, Name change. I need to file 2012 taxes , Name changed. I need to file 2012 taxes Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. I need to file 2012 taxes Examples of Charitable Contributions—A Quick Check, Token items. I need to file 2012 taxes , Written statement. I need to file 2012 taxes , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. I need to file 2012 taxes , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. I need to file 2012 taxes , Capital gain property. I need to file 2012 taxes , Amount of deduction — general rule. I need to file 2012 taxes , Bargain sales. I need to file 2012 taxes , When To Deduct, Time of making contribution. I need to file 2012 taxes , Noncash Contributions, Additional records. I need to file 2012 taxes , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). I need to file 2012 taxes Charity benefit events Deduction amount for charitable contributions, Charity benefit events. I need to file 2012 taxes Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. I need to file 2012 taxes Checks As charitable contributions, Checks. I need to file 2012 taxes Canceled checks as evidence of travel expenses, Canceled check. I need to file 2012 taxes Constructive receipt of, Check received or available. I need to file 2012 taxes Child Foster child, Rule 10. I need to file 2012 taxes You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. I need to file 2012 taxes You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. I need to file 2012 taxes Child and dependent care credit, You can use Form 1040A if all of the following apply. I need to file 2012 taxes Due diligence, Getting the information. I need to file 2012 taxes Earned income, Earned income. I need to file 2012 taxes Full-time student, Rule for student-spouse or spouse not able to care for self. I need to file 2012 taxes Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. I need to file 2012 taxes Child care, You can use Form 1040A if all of the following apply. I need to file 2012 taxes Babysitting, Babysitting. I need to file 2012 taxes Care providers, Childcare providers. I need to file 2012 taxes Expenses, Child care expenses. I need to file 2012 taxes Nursing care for healthy baby, not deductible as medical expense, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Child custody, Custodial parent and noncustodial parent. I need to file 2012 taxes Child support, Child support payments. I need to file 2012 taxes Alimony, difference from, Payments not alimony. I need to file 2012 taxes , Alimony requirements. I need to file 2012 taxes , Child support. I need to file 2012 taxes Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. I need to file 2012 taxes , Child tax credit. I need to file 2012 taxes , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. I need to file 2012 taxes Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. I need to file 2012 taxes Birth of child Head of household, qualifying person to file as, Death or birth. I need to file 2012 taxes , Death or birth. I need to file 2012 taxes Social security number to be obtained, Born and died in 2013. I need to file 2012 taxes Care providers, Childcare providers. I need to file 2012 taxes (see also Child care) Child's tax, figuring of, Step 3. I need to file 2012 taxes Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. I need to file 2012 taxes Credit for, Who Should File, You can use Form 1040A if all of the following apply. I need to file 2012 taxes (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. I need to file 2012 taxes Death of child Head of household, qualifying person to file as, Death or birth. I need to file 2012 taxes , Death or birth. I need to file 2012 taxes Deductions, Line 2 (deductions). I need to file 2012 taxes Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. I need to file 2012 taxes Filing requirements, Child's earnings. I need to file 2012 taxes As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. I need to file 2012 taxes , Income from property received as a gift. I need to file 2012 taxes Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. I need to file 2012 taxes Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. I need to file 2012 taxes Investment income of, Tax on unearned income of certain children. I need to file 2012 taxes Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. I need to file 2012 taxes Kidnapped, Kidnapped child. I need to file 2012 taxes , Kidnapped child. I need to file 2012 taxes Net unearned income, figuring of, Step 1. I need to file 2012 taxes Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. I need to file 2012 taxes Property received as gift, income from, Income from property received as a gift. I need to file 2012 taxes Signing return, parent for child, Spouse unable to sign. I need to file 2012 taxes Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. I need to file 2012 taxes Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. I need to file 2012 taxes Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. I need to file 2012 taxes Unearned income of, Tax on unearned income of certain children. I need to file 2012 taxes Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. I need to file 2012 taxes Unearned income defined, Unearned income defined. I need to file 2012 taxes Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. I need to file 2012 taxes Churches, temples, etc. I need to file 2012 taxes Charitable contributions to, Examples. I need to file 2012 taxes , Table 24-1. I need to file 2012 taxes Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. I need to file 2012 taxes Citizen or resident test, Citizen or Resident Test Citizens outside U. I need to file 2012 taxes S. I need to file 2012 taxes Business travel outside U. I need to file 2012 taxes S. I need to file 2012 taxes , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. I need to file 2012 taxes Standard meal allowance, Standard meal allowance for areas outside the continental United States. I need to file 2012 taxes Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. I need to file 2012 taxes S. I need to file 2012 taxes Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. I need to file 2012 taxes Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. I need to file 2012 taxes Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. I need to file 2012 taxes Civil service retirement benefits, Civil service retirement benefits. I need to file 2012 taxes Civil suits, Court awards and damages. I need to file 2012 taxes (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. I need to file 2012 taxes Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. I need to file 2012 taxes , Ministers' and military housing allowance. I need to file 2012 taxes Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. I need to file 2012 taxes Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. I need to file 2012 taxes Closing costs Real property transactions, Settlement costs. I need to file 2012 taxes Sale of home, Settlement fees or closing costs. I need to file 2012 taxes Clothing Military, Military uniforms. I need to file 2012 taxes Moth damage, not casualty loss, Progressive deterioration. I need to file 2012 taxes Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. I need to file 2012 taxes Used clothing, charitable deduction for fair market value, Used clothing and household items. I need to file 2012 taxes work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. I need to file 2012 taxes Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. I need to file 2012 taxes Coal and iron ore, Coal and iron ore. I need to file 2012 taxes Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. I need to file 2012 taxes Gains or losses from sale or trade of, Investment interest deducted. I need to file 2012 taxes IRA investment in, Investment in Collectibles, Exception. I need to file 2012 taxes College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. I need to file 2012 taxes , Table 24-1. I need to file 2012 taxes Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. I need to file 2012 taxes Education costs, Qualified tuition programs (QTPs). I need to file 2012 taxes (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. I need to file 2012 taxes Commission drivers Deduction of expenses, Statutory employees. I need to file 2012 taxes Commissions, Supplemental Wages Advance, Advance commissions and other earnings. I need to file 2012 taxes IRAs with brokers, Brokers' commissions. I need to file 2012 taxes , Brokers' commissions. I need to file 2012 taxes Property basis to include when buyer pays, Settlement costs. I need to file 2012 taxes Sharing of (kickbacks), Kickbacks. I need to file 2012 taxes Unearned, deduction for repayment of, Advance commissions and other earnings. I need to file 2012 taxes Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. I need to file 2012 taxes Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. I need to file 2012 taxes , Community property. I need to file 2012 taxes Alimony, difference from, Payments not alimony. I need to file 2012 taxes IRAs, Community property laws. I need to file 2012 taxes Married filing separately, Community property states. I need to file 2012 taxes Medical and dental expenses, Community property states. I need to file 2012 taxes Commuting expenses, Commuting expenses. I need to file 2012 taxes , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. I need to file 2012 taxes Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. I need to file 2012 taxes Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. I need to file 2012 taxes Unemployment, Unemployment compensation. I need to file 2012 taxes Computation of tax, Computations Equal amounts, Equal amounts. I need to file 2012 taxes Negative amounts, Negative amounts. I need to file 2012 taxes Rounding off dollars, Rounding off dollars. I need to file 2012 taxes Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. I need to file 2012 taxes , Condemnations. I need to file 2012 taxes Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. I need to file 2012 taxes Period of ownership and use, Previous home destroyed or condemned. I need to file 2012 taxes Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. I need to file 2012 taxes Constructive receipt of income, Constructive receipt. I need to file 2012 taxes , Payment to an agent. I need to file 2012 taxes , Constructive receipt. I need to file 2012 taxes Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. I need to file 2012 taxes , Contributions, Table 24-1. I need to file 2012 taxes Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. I need to file 2012 taxes Political, Political Contributions Reservist repayments, Qualified reservist repayments. I need to file 2012 taxes Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. I need to file 2012 taxes Related party transactions, Losses on sales or trades of property. I need to file 2012 taxes Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. I need to file 2012 taxes Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. I need to file 2012 taxes Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. I need to file 2012 taxes Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. I need to file 2012 taxes Sale or trade of Form 1099-S to report, Form 1099-S transactions. I need to file 2012 taxes Period of ownership and use, Cooperative apartment. I need to file 2012 taxes Cooperatives Patronage dividends, Patronage dividends. I need to file 2012 taxes Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. I need to file 2012 taxes Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. I need to file 2012 taxes , Losses on sales or trades of property. I need to file 2012 taxes Director fees as self-employment income, Corporate director. I need to file 2012 taxes Reorganizations and nontaxable trade of stock, Corporate reorganizations. I need to file 2012 taxes Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Cosmetics Not deductible as medical expense, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. I need to file 2012 taxes , Partly taxable. I need to file 2012 taxes Cost-of-living allowances, Government cost-of-living allowances. I need to file 2012 taxes Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. I need to file 2012 taxes Examples of Charitable Contributions—A Quick Check, Membership fees or dues. I need to file 2012 taxes Entertainment expense deduction not allowed, Club dues and membership fees. I need to file 2012 taxes Coupon bonds, Coupon bonds. I need to file 2012 taxes Court awards and damages (see Damages from lawsuits) Cousin, Cousin. I need to file 2012 taxes Coverdell ESAs Additional tax on, Other taxes. I need to file 2012 taxes CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. I need to file 2012 taxes Charitable contributions charged to, Credit card. I need to file 2012 taxes Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. I need to file 2012 taxes , Credit for child and dependent care expenses. I need to file 2012 taxes Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. I need to file 2012 taxes , Credit for the elderly or the disabled. I need to file 2012 taxes Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. I need to file 2012 taxes Credit reports Costs not included in property basis, Settlement costs. I need to file 2012 taxes Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. I need to file 2012 taxes , Earned income credit. I need to file 2012 taxes , Credit for child and dependent care expenses. I need to file 2012 taxes , Credit for the elderly or the disabled. I need to file 2012 taxes , Earned income credit. I need to file 2012 taxes , Credit for child and dependent care expenses. I need to file 2012 taxes , Credit for the elderly or the disabled. I need to file 2012 taxes , Earned income credit. I need to file 2012 taxes Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. I need to file 2012 taxes , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. I need to file 2012 taxes Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. I need to file 2012 taxes Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. I need to file 2012 taxes Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. I need to file 2012 taxes D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. I need to file 2012 taxes , Disaster relief. I need to file 2012 taxes (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. I need to file 2012 taxes Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. I need to file 2012 taxes , Childcare providers. I need to file 2012 taxes , Care outside your home. I need to file 2012 taxes (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. I need to file 2012 taxes Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. I need to file 2012 taxes Death of dependent, Death or birth. I need to file 2012 taxes Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. I need to file 2012 taxes , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. I need to file 2012 taxes Paid by another, Debts paid for you. I need to file 2012 taxes Payoff of debt included in sales transaction, Debt paid off. I need to file 2012 taxes Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. I need to file 2012 taxes Refund offset against, Refunds. I need to file 2012 taxes , Offset against debts. I need to file 2012 taxes Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. I need to file 2012 taxes Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. I need to file 2012 taxes Due dates, Filing for a decedent. I need to file 2012 taxes Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. I need to file 2012 taxes Spouse's death, Spouse died during the year. I need to file 2012 taxes , Spouse died. I need to file 2012 taxes Standard deduction, Decedent's final return. I need to file 2012 taxes Transfer of property at death, Other property transactions. I need to file 2012 taxes Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. I need to file 2012 taxes Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. I need to file 2012 taxes , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. I need to file 2012 taxes , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. I need to file 2012 taxes Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. I need to file 2012 taxes Interest (see Interest payments) Investment expenses, Investment expenses. I need to file 2012 taxes IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. I need to file 2012 taxes (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. I need to file 2012 taxes Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. I need to file 2012 taxes Performing artists' expenses, Expenses of certain performing artists. I need to file 2012 taxes Prepaid insurance premiums, Prepaid insurance premiums. I need to file 2012 taxes Prescription medicines, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Rental expenses, When to deduct. I need to file 2012 taxes Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. I need to file 2012 taxes Car expenses, Depreciation and section 179 deductions. I need to file 2012 taxes Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. I need to file 2012 taxes Stop-smoking programs, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. I need to file 2012 taxes Recording fees, basis to include, Real estate taxes. I need to file 2012 taxes Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. I need to file 2012 taxes Nonqualified plans, Nonqualified deferred compensation plans. I need to file 2012 taxes Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. I need to file 2012 taxes Delivery services, Private delivery services. I need to file 2012 taxes Business-related travel expense, Table 26-1. I need to file 2012 taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. I need to file 2012 taxes Demutualization of life insurance companies, Demutualization of life insurance companies. I need to file 2012 taxes Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Dependent care Benefits, Dependent care benefits. I need to file 2012 taxes , Dependent Care Benefits Center, Dependent care center. I need to file 2012 taxes Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. I need to file 2012 taxes , Exception for adopted child. I need to file 2012 taxes , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). I need to file 2012 taxes (see also Child tax credit) Birth of, Death or birth. I need to file 2012 taxes Born and died within year, Exception. I need to file 2012 taxes , Born and died in 2013. I need to file 2012 taxes Death of, Death or birth. I need to file 2012 taxes Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. I need to file 2012 taxes Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. I need to file 2012 taxes Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). I need to file 2012 taxes , Taxpayer identification numbers for aliens. I need to file 2012 taxes Alien dependents, Born and died in 2013. I need to file 2012 taxes Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. I need to file 2012 taxes Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. I need to file 2012 taxes Deposits, Fees and deposits. I need to file 2012 taxes Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. I need to file 2012 taxes Depreciation Adjustment to basis for, Depreciation and section 179 deduction. I need to file 2012 taxes Cars, Depreciation and section 179 deductions. I need to file 2012 taxes Change of use of property, Basis for depreciation. I need to file 2012 taxes Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. I need to file 2012 taxes Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. I need to file 2012 taxes Land, no depreciation of, Land. I need to file 2012 taxes Rental property, Depreciation. I need to file 2012 taxes , Depreciation Designated Roth Account Defined. I need to file 2012 taxes , Designated Roth accounts. I need to file 2012 taxes Designated Roth account, Designated Roth accounts. I need to file 2012 taxes , Designated Roth accounts. I need to file 2012 taxes Destroyed records, Destroyed records. I need to file 2012 taxes Diaper service, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Differential wage payments, Differential wage payments. I need to file 2012 taxes Differential wages Wages for reservists Military reserves, Differential wage payments. I need to file 2012 taxes Direct deposit of refunds, Refunds Directors' fees, Corporate director. I need to file 2012 taxes Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. I need to file 2012 taxes , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. I need to file 2012 taxes Armed forces, Disability. I need to file 2012 taxes Blind (see Blind persons) Cafeteria plans, Cafeteria plans. I need to file 2012 taxes Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. I need to file 2012 taxes Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. I need to file 2012 taxes Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. I need to file 2012 taxes Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. I need to file 2012 taxes Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. I need to file 2012 taxes Social security and railroad retirement benefits, deductions for, Disability payments. I need to file 2012 taxes Special school or home for, deductibility of medical expense, Table 21-1. I need to file 2012 taxes Medical and Dental Expenses Checklist. I need to file 2012 taxes See Publication 502 for more information about these and other expenses. I need to file 2012 taxes Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. I need to file 2012 taxes Workers' compensation, Workers' Compensation Disability Income, Disability income. I need to file 2012 taxes Disability benefits Earned income credit, Form 4029. I need to file 2012 taxes Disability insurance payments Earned income credit, Disability insurance payments. I need to file 2012 taxes Disability, permanent and total disability, Permanent and total disability. I need to file 2012 taxes Disabled Child, Permanently and totally disabled. I need to file 2012 taxes Dependent, Disabled dependent working at sheltered workshop. I need to file 2012 taxes Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. I need to file 2012 taxes , Disaster relief payments. I need to file 2012 taxes , Disaster relief. I need to file 2012 taxes (see also Terrorist attacks) Cash gifts to victims, Cash gifts. I need to file 2012 taxes Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. I need to file 2012 taxes Unemployment assistance, Types of unemployment compensation. I need to file 2012 taxes Employer's emergency disaster fund, Employer's emergency disaster fund. I need to file 2012 taxes Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. I need to file 2012 taxes Grants or payments, Disaster relief grants. I need to file 2012 taxes Replacement of lost or destroyed property, Disaster relief. I need to file 2012 taxes Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. I need to file 2012 taxes , Adjusted Basis Disclosure statement, Disclosure statement. I need to file 2012 taxes Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. I need to file 2012 taxes Distributions, Eligible rollover distributions. I need to file 2012 taxes (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). I need to file 2012 taxes Qualified reservist, Qualified reservist distributions. I need to file 2012 taxes Required minimum distributions, Required distributions. I need to file 2012 taxes , Required distributions. I need to file 2012 taxes , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. I need to file 2012 taxes Dividends, Dividends and Other Distributions, Form 1099-DIV. I need to file 2012 taxes , More information. I need to file 2012 taxes (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. I need to file 2012 taxes Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. I need to file 2012 taxes Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. I need to file 2012 taxes Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. I need to file 2012 taxes Insurance dividends, Dividends on insurance policies. I need to file 2012 taxes Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. I need to file 2012 taxes Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. I need to file 2012 taxes Qualified, Qualified Dividends, Qualified dividends. I need to file 2012 taxes Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. I need to file 2012 taxes Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. I need to file 2012 taxes Sold stock, Dividends on stock sold. I need to file 2012 taxes Stockholder debts when canceled as, Stockholder debt. I need to file 2012 taxes Veterans' insurance, Dividends on veterans' insurance. I need to file 2012 taxes Divorced parents, Children of divorced or separated parents (or parents who live apart). I need to file 2012 taxes , Applying this special rule to divorced or separated parents (or parents who live apart). I need to file 2012 taxes Divorced taxpayers, Alimony. I need to file 2012 taxes (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. I need to file 2012 taxes Child custody, Custodial parent and noncustodial parent. I need to file 2012 taxes Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. I need to file 2012 taxes Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. I need to file 2012 taxes , Divorced persons. I need to file 2012 taxes IRAs, Kay Bailey Hutchison Spousal IRA. I need to file 2012 taxes , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. I need to file 2012 taxes Mortgage interest, payment as alimony, Divorced or separated individuals. I need to file 2012 taxes Personal exemption, Divorced or separated spouse. I need to file 2012 taxes Real estate taxes, allocation of, Divorced individuals. I need to file 2012 taxes Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. I need to file 2012 taxes Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. I need to file 2012 taxes Domestic help Withholding, Household workers. I need to file 2012 taxes Domestic help, no exemption for, Housekeepers, maids, or servants. I need to file 2012 taxes