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I Need To File My 2012 Tax Return

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I Need To File My 2012 Tax Return

I need to file my 2012 tax return 12. I need to file my 2012 tax return   Self-Employment Tax Table of Contents What's New for 2013 What's New for 2014 Introduction Topics - This chapter discusses: Useful Items - You may want to see: Why Pay Self-Employment Tax? How To Pay Self-Employment TaxReplacing a lost social security card. I need to file my 2012 tax return Name change. I need to file my 2012 tax return Penalty for underpayment of estimated tax. I need to file my 2012 tax return Who Must Pay Self-Employment Tax?Limited partner. I need to file my 2012 tax return Community property. I need to file my 2012 tax return Figuring Self-Employment EarningsLandlord Participation in Farming Methods for Figuring Net EarningsRegular Method Farm Optional Method Nonfarm Optional Method Using Both Optional Methods Reporting Self-Employment Tax What's New for 2013 Tax rates. I need to file my 2012 tax return  For tax years beginning in 2013, the social security part of the self-employment tax increases from 10. I need to file my 2012 tax return 4% to 12. I need to file my 2012 tax return 4%. I need to file my 2012 tax return The Medicare part of the tax remains at 2. I need to file my 2012 tax return 9%. I need to file my 2012 tax return As a result, the self-employment tax is increased from 13. I need to file my 2012 tax return 3% to 15. I need to file my 2012 tax return 3%. I need to file my 2012 tax return Additional Medicare Tax. I need to file my 2012 tax return . I need to file my 2012 tax return  For tax years beginning in 2013, a 0. I need to file my 2012 tax return 9% Additional Medicare Tax applies to your Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income above a threshold amount. I need to file my 2012 tax return Use Form 8959, Additional Medicare Tax, to figure this tax. I need to file my 2012 tax return For more information, see the Instructions for Form 8959. I need to file my 2012 tax return Maximum net earnings. I need to file my 2012 tax return  The maximum net self-employment earnings subject to the social security part (12. I need to file my 2012 tax return 4%) of the self-employment tax increased to $113,700 for 2013. I need to file my 2012 tax return There is no maximum limit on earnings subject to the Medicare part (2. I need to file my 2012 tax return 9%). I need to file my 2012 tax return What's New for 2014 Maximum net earnings. I need to file my 2012 tax return  The maximum net self-employment earnings subject to the social security part of the self-employment tax for 2014 will be discussed in the 2013 Publication 334. I need to file my 2012 tax return Introduction Self-employment tax (SE tax) is a social security and Medicare tax primarily for individuals who work for themselves. I need to file my 2012 tax return It is similar to the social security and Medicare taxes withheld from the pay of most wage earners. I need to file my 2012 tax return You usually have to pay SE tax if you are self-employed. I need to file my 2012 tax return You are usually self-employed if you operate your own farm on land you either own or rent. I need to file my 2012 tax return You have to figure SE tax on Schedule SE (Form 1040). I need to file my 2012 tax return Farmers who have employees may have to pay the employer's share of social security and Medicare taxes, as well. I need to file my 2012 tax return See chapter 13 for information on employment taxes. I need to file my 2012 tax return Self-employment tax rate. I need to file my 2012 tax return   For tax years beginning in 2013, the self-employment tax rate is 15. I need to file my 2012 tax return 3%. I need to file my 2012 tax return The rate consists of two parts: 12. I need to file my 2012 tax return 4% for social security (old-age, survivors, and disability insurance) and 2. I need to file my 2012 tax return 9% for Medicare (hospital insurance). I need to file my 2012 tax return Topics - This chapter discusses: Why pay self-employment tax How to pay self-employment tax Who must pay self-employment tax Figuring self-employment earnings Landlord participation in farming Methods for figuring net earnings Reporting self-employment tax Useful Items - You may want to see: Publication 541 Partnerships Form (and Instructions) 1040 U. I need to file my 2012 tax return S. I need to file my 2012 tax return Individual Income Tax Return Sch F (Form 1040) Profit or Loss From Farming Sch SE (Form 1040) Self-Employment Tax 1065 U. I need to file my 2012 tax return S. I need to file my 2012 tax return Return of Partnership Income Sch K-1 (Form 1065) Partner's Share of Income, Deductions, Credits, etc. I need to file my 2012 tax return See chapter 16 for information about getting publications and forms. I need to file my 2012 tax return Why Pay Self-Employment Tax? Social security benefits are available to self-employed persons just as they are to wage earners. I need to file my 2012 tax return Your payments of SE tax contribute to your coverage under the social security system. I need to file my 2012 tax return Social security coverage provides you with retirement benefits, disability benefits, survivor benefits, and hospital insurance (Medicare) benefits. I need to file my 2012 tax return How to become insured under social security. I need to file my 2012 tax return   You must be insured under the social security system before you begin receiving social security benefits. I need to file my 2012 tax return You are insured if you have the required number of credits (also called quarters of coverage). I need to file my 2012 tax return Earning credits in 2013. I need to file my 2012 tax return   You can earn a maximum of four credits per year. I need to file my 2012 tax return For 2013, you earn one credit for each $1,160 of combined wages and self-employment earnings subject to social security tax. I need to file my 2012 tax return You need $4,640 ($1,160 × 4) of combined wages and self-employment earnings subject to social security tax to earn four credits in 2013. I need to file my 2012 tax return It does not matter whether the income is earned in 1 quarter or is spread over 2 or more quarters. I need to file my 2012 tax return For an explanation of the number of credits you must have to be insured and the benefits available to you and your family under the social security program, consult your nearest Social Security Administration (SSA) office or visit the SSA website at www. I need to file my 2012 tax return socialsecurity. I need to file my 2012 tax return gov. I need to file my 2012 tax return Making false statements to get or to increase social security benefits may subject you to penalties. I need to file my 2012 tax return The Social Security Administration (SSA) time limit for posting self-employment earnings. I need to file my 2012 tax return   Generally, the SSA will give you credit only for self-employment earnings reported on a tax return filed within 3 years, 3 months, and 15 days after the tax year you earned the income. I need to file my 2012 tax return    If you file your tax return or report a change in your self-employment earnings after the SSA time limit for posting self-employment earnings, the SSA may change its records, but only to remove or reduce the amount. I need to file my 2012 tax return The SSA will not change its records to increase your self-employment earnings after the SSA time limit listed above. I need to file my 2012 tax return How To Pay Self-Employment Tax To pay SE tax, you must have a social security number (SSN) or an individual taxpayer identification number (ITIN). I need to file my 2012 tax return This section explains how to: Obtain an SSN or ITIN, and Pay your SE tax using estimated tax. I need to file my 2012 tax return An ITIN does not entitle you to social security benefits. I need to file my 2012 tax return Obtaining an ITIN does not change your immigration or employment status under U. I need to file my 2012 tax return S. I need to file my 2012 tax return law. I need to file my 2012 tax return Obtaining a social security number. I need to file my 2012 tax return   If you have never had an SSN, apply for one using Form SS-5, Application for a Social Security Card. I need to file my 2012 tax return The application is also available in Spanish. I need to file my 2012 tax return You can get this form at any Social Security office or by calling 1-800-772-1213. I need to file my 2012 tax return    You can also download Form SS-5 from the Social Security Administration website at  www. I need to file my 2012 tax return socialsecurity. I need to file my 2012 tax return gov. I need to file my 2012 tax return   If you have a social security number from the time you were an employee, you must use that number. I need to file my 2012 tax return Do not apply for a new one. I need to file my 2012 tax return Replacing a lost social security card. I need to file my 2012 tax return   If you have a number but lost your card, file Form SS-5. I need to file my 2012 tax return You will get a new card showing your original number, not a new number. I need to file my 2012 tax return Name change. I need to file my 2012 tax return   If your name has changed since you received your social security card, complete Form SS-5 to report a name change. I need to file my 2012 tax return Obtaining an individual taxpayer identification number. I need to file my 2012 tax return   The IRS will issue you an ITIN, for tax use only, if you are a nonresident or resident alien and you do not have, and are not eligible to get, an SSN. I need to file my 2012 tax return To apply for an ITIN, file Form W-7, Application for IRS Individual Taxpayer Identification Number. I need to file my 2012 tax return You can get this form by calling 1-800-829-3676. I need to file my 2012 tax return For more information on ITINs, see Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number. I need to file my 2012 tax return Form W-7 and Publication 1915 are also available in Spanish. I need to file my 2012 tax return    You can also download Form W-7 from the IRS website at IRS. I need to file my 2012 tax return gov. I need to file my 2012 tax return Paying estimated tax. I need to file my 2012 tax return   Estimated tax is the method used to pay tax (including SE tax) on income not subject to withholding. I need to file my 2012 tax return You generally have to make estimated tax payments if you expect to owe tax, including SE tax, of $1,000 or more when you file your return. I need to file my 2012 tax return Use Form 1040-ES, Estimated Tax for Individuals, to figure and pay the tax. I need to file my 2012 tax return   However, if at least two-thirds of your gross income for 2013 or 2014 was from farming and you file your 2014 Form 1040 and pay all the tax due by March 2, 2015, you do not have to pay any estimated tax. I need to file my 2012 tax return For more information about estimated tax for farmers, see chapter 15. I need to file my 2012 tax return Penalty for underpayment of estimated tax. I need to file my 2012 tax return   You may have to pay a penalty if you do not pay enough estimated tax by its due date. I need to file my 2012 tax return Who Must Pay Self-Employment Tax? You must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. I need to file my 2012 tax return The SE tax rules apply no matter how old you are and even if you are already receiving social security or Medicare benefits. I need to file my 2012 tax return Aliens. I need to file my 2012 tax return   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. I need to file my 2012 tax return S. I need to file my 2012 tax return citizens. I need to file my 2012 tax return Nonresident aliens are not subject to self-employment tax. I need to file my 2012 tax return However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. I need to file my 2012 tax return S. I need to file my 2012 tax return residents for self-employment tax purposes. I need to file my 2012 tax return For more information on aliens, see Publication 519, U. I need to file my 2012 tax return S. I need to file my 2012 tax return Tax Guide for Aliens. I need to file my 2012 tax return Are you self-employed?   You are self-employed if you carry on a trade or business (such as running a farm) as a sole proprietor, an independent contractor, a member of a partnership, or are otherwise in business for yourself. I need to file my 2012 tax return A trade or business is generally an activity carried on for a livelihood or in good faith to make a profit. I need to file my 2012 tax return Share farmer. I need to file my 2012 tax return   You are a self-employed farmer under an income-sharing arrangement if both the following apply. I need to file my 2012 tax return You produce a crop or raise livestock on land belonging to another person. I need to file my 2012 tax return Your share of the crop or livestock, or the proceeds from their sale, depends on the amount produced. I need to file my 2012 tax return Your net farm profit or loss from the income-sharing arrangement is reported on Schedule F (Form 1040) and included in your self-employment earnings. I need to file my 2012 tax return   If you produce a crop or livestock on land belonging to another person and are to receive a specified rate of pay, a fixed sum of money, or a fixed quantity of the crop or livestock, and not a share of the crop or livestock or their proceeds, you may be either self-employed or an employee of the landowner. I need to file my 2012 tax return This will depend on whether the landowner has the right to direct or control your performance of services. I need to file my 2012 tax return Example. I need to file my 2012 tax return A share farmer produces a crop on land owned by another person on a 50-50 crop-share basis. I need to file my 2012 tax return Under the terms of their agreement, the share farmer furnishes the labor and half the cost of seed and fertilizer. I need to file my 2012 tax return The landowner furnishes the machinery and equipment used to produce and harvest the crop, and half the cost of seed and fertilizer. I need to file my 2012 tax return The share farmer is provided a house in which to live. I need to file my 2012 tax return The landowner and the share farmer decide on a cropping plan. I need to file my 2012 tax return The share farmer is a self-employed farmer for purposes of the agreement to produce the crops, and the share farmer's part of the profit or loss from the crops is reported on Schedule F (Form 1040) and included in self-employment earnings. I need to file my 2012 tax return The tax treatment of the landowner is discussed later under Landlord Participation in Farming. I need to file my 2012 tax return Contract farming. I need to file my 2012 tax return   Under typical contract farming arrangements, the grower receives a fixed payment per unit of crops or finished livestock delivered to the processor or packing company. I need to file my 2012 tax return Since the grower typically furnishes labor and bears some production risk, the payments are reported on Schedule F and are therefore subject to self-employment tax. I need to file my 2012 tax return 4-H Club or FFA project. I need to file my 2012 tax return   If an individual participates in a 4-H Club or Future Farmers of America (FFA) project, any net income received from sales or prizes related to the project may be subject to income tax. I need to file my 2012 tax return Report the net income as “Other income” on line 21 of Form 1040. I need to file my 2012 tax return If necessary, attach a statement showing the gross income and expenses. I need to file my 2012 tax return The net income may not be subject to SE tax if the project is primarily for educational purposes and not for profit, and is completed by the individual under the rules and economic restrictions of the sponsoring 4-H or FFA organization. I need to file my 2012 tax return Such a project is generally not considered a trade or business. I need to file my 2012 tax return Partners in a partnership. I need to file my 2012 tax return   Generally, you are self-employed if you are a member of a partnership that carries on a trade or business. I need to file my 2012 tax return Limited partner. I need to file my 2012 tax return   If you are a limited partner, your partnership income is generally not subject to SE tax. I need to file my 2012 tax return However, guaranteed payments you receive for services you perform for the partnership are subject to SE tax and should be reported to you in box 14 of your Schedule K-1 (Form 1065). I need to file my 2012 tax return Business Owned and Operated by Spouses. I need to file my 2012 tax return   If you and your spouse jointly own and operate a farm as an unincorporated business and share in the profits and losses, you are partners in a partnership whether or not you have a formal partnership agreement. I need to file my 2012 tax return You must file Form 1065, instead of Schedule F, unless you make a joint election to be treated as a qualified joint venture. I need to file my 2012 tax return Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. I need to file my 2012 tax return Qualified joint venture. I need to file my 2012 tax return   If you and your spouse each materially participate as the only members of a jointly owned and operated farm, and you file a joint tax return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. I need to file my 2012 tax return For an explanation of “material participation,” see the instructions for Schedule C, line G, and the instructions for Schedule F, line E. I need to file my 2012 tax return   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. I need to file my 2012 tax return Each of you must file a separate Schedule F and a separate Schedule SE. I need to file my 2012 tax return For more information, see Qualified Joint Venture in the Instructions for Schedule SE (Form 1040). I need to file my 2012 tax return Spouse employee. I need to file my 2012 tax return   If your spouse is your employee, not your partner, you must withhold and pay social security and Medicare taxes for him or her. I need to file my 2012 tax return For more information about employment taxes, see chapter 13. I need to file my 2012 tax return Community property. I need to file my 2012 tax return   If you are a partner and your distributive share of any income or loss from a trade or business carried on by the partnership is community property, treat your share as your self-employment earnings. I need to file my 2012 tax return Do not treat any of your share as self-employment earnings of your spouse. I need to file my 2012 tax return Figuring Self-Employment Earnings Farmer. I need to file my 2012 tax return   If you are self-employed as a farmer, use Schedule F (Form 1040) to figure your self-employment earnings. I need to file my 2012 tax return Partnership income or loss. I need to file my 2012 tax return   If you are a member of a partnership that carries on a trade or business, the partnership should report your self-employment earnings in box 14, code A, of your Schedule K-1 (Form 1065). I need to file my 2012 tax return Box 14 of Schedule K-1 may also provide amounts for gross farming or fishing income (code B) and gross nonfarm income (code C). I need to file my 2012 tax return Use these amounts if you use the farm or nonfarm optional method to figure net earnings from self-employment (see Methods for Figuring Net Earnings , later). I need to file my 2012 tax return   If you are a general partner, you may need to reduce these reported earnings by amounts you claim as a section 179 deduction, unreimbursed partnership expenses, or depletion on oil and gas properties. I need to file my 2012 tax return   If the amount reported is a loss, include only the deductible amount when you figure your total self-employment earnings. I need to file my 2012 tax return   For more information, see the Partner's Instructions for Schedule K-1 (Form 1065). I need to file my 2012 tax return   For general information on partnerships, see Publication 541. I need to file my 2012 tax return More than one business. I need to file my 2012 tax return   If you have self-employment earnings from more than one trade, business, or profession, you generally must combine the net profit or loss from each to determine your total self-employment earnings. I need to file my 2012 tax return A loss from one business reduces your profit from another business. I need to file my 2012 tax return However, do not combine earnings from farm and nonfarm businesses if you are using one of the optional methods (discussed later) to figure net earnings. I need to file my 2012 tax return Community property. I need to file my 2012 tax return   If any of the income from a farm or business, other than a partnership, is community property under state law, it is included in the self-employment earnings of the spouse carrying on the trade or business. I need to file my 2012 tax return Lost income payments. I need to file my 2012 tax return   Lost income payments received from insurance or other sources for reducing or stopping farming activities are included in self-employment earnings. I need to file my 2012 tax return These include USDA payments to compensate for lost income resulting from reductions in tobacco quotas and allotments. I need to file my 2012 tax return Even if you are not farming when you receive the payment, it is included in self-employment earnings if it relates to your farm business (even though it is temporarily inactive). I need to file my 2012 tax return A connection exists if it is clear the payment would not have been made but for your conduct of your farm business. I need to file my 2012 tax return Gain or loss. I need to file my 2012 tax return   A gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers is not included in self-employment earnings. I need to file my 2012 tax return It does not matter whether the disposition is a sale, exchange, or involuntary conversion. I need to file my 2012 tax return For example, gains or losses from the disposition of the following types of property are not included in self-employment earnings. I need to file my 2012 tax return Investment property. I need to file my 2012 tax return Depreciable property or other fixed assets used in your trade or business. I need to file my 2012 tax return Livestock held for draft, breeding, sport, or dairy purposes, and not held primarily for sale, regardless of how long the livestock was held, or whether it was raised or purchased. I need to file my 2012 tax return Unharvested standing crops sold with land held more than 1 year. I need to file my 2012 tax return Timber, coal, or iron ore held for more than 1 year if an economic interest was retained, such as a right to receive coal royalties. I need to file my 2012 tax return   A gain or loss from the cutting of timber is not included in self-employment earnings if the cutting is treated as a sale or exchange. I need to file my 2012 tax return For more information on electing to treat the cutting of timber as a sale or exchange, see Timber in chapter 8. I need to file my 2012 tax return Wages and salaries. I need to file my 2012 tax return   Wages and salaries received for services performed as an employee and covered by social security or railroad retirement are not included in self-employment earnings. I need to file my 2012 tax return   Wages paid in kind to you for agricultural labor, such as commodity wages, are not included in self-employment earnings. I need to file my 2012 tax return Retired partner. I need to file my 2012 tax return   Retirement income received by a partner from his or her partnership under a written plan is not included in self-employment earnings if all the following apply. I need to file my 2012 tax return The retired partner performs no services for the partnership during the year. I need to file my 2012 tax return The retired partner is owed only the retirement payments. I need to file my 2012 tax return The retired partner's share (if any) of the partnership capital was fully paid to the retired partner. I need to file my 2012 tax return The payments to the retired partner are lifelong periodic payments. I need to file my 2012 tax return Conservation Reserve Program (CRP) payments. I need to file my 2012 tax return   Under the Conservation Reserve Program (CRP), if you own or operate highly erodible or other specified cropland, you may enter into a longterm contract with the USDA, agreeing to convert to a less intensive use of that cropland. I need to file my 2012 tax return You must include the annual rental payments and any onetime incentive payment you receive under the program on Schedule F, lines 4a and 4b. I need to file my 2012 tax return Cost share payments you receive may qualify for the costsharing exclusion. I need to file my 2012 tax return See Cost-Sharing Exclusion (Improvements), above. I need to file my 2012 tax return CRP payments are reported to you on Form 1099G. I need to file my 2012 tax return Individuals who are receiving Social Security retirement or disability benefits may exclude CRP payments when calculating self-employment tax. I need to file my 2012 tax return See the instructions for Schedule SE (Form 1040). I need to file my 2012 tax return Self-employed health insurance deduction. I need to file my 2012 tax return   You cannot deduct the self-employed health insurance deduction you report on Form 1040, line 29, from self-employment earnings on Schedule SE (Form 1040). I need to file my 2012 tax return Landlord Participation in Farming As a general rule, income and deductions from rentals and from personal property leased with real estate are not included in determining self-employment earnings. I need to file my 2012 tax return However, income and deductions from farm rentals, including government commodity program payments received by a landowner who rents land, are included if the rental arrangement provides that the landowner will, and does, materially participate in the production or management of production of the farm products on the land. I need to file my 2012 tax return Crop shares. I need to file my 2012 tax return   Rent paid in the form of crop shares is included in self-employment earnings for the year you sell, exchange, give away, or use the crop shares if you meet one of the four material participation tests (discussed next) at the time the crop shares are produced. I need to file my 2012 tax return Feeding such crop shares to livestock is considered using them. I need to file my 2012 tax return Your gross income for figuring your self-employment earnings includes the fair market value of the crop shares when they are used as feed. I need to file my 2012 tax return Material participation for landlords. I need to file my 2012 tax return   You materially participate if you have an arrangement with your tenant for your participation and you meet one or more of the following tests. I need to file my 2012 tax return You do at least three of the following. I need to file my 2012 tax return Pay, using cash or credit, at least half the direct costs of producing the crop or livestock. I need to file my 2012 tax return Furnish at least half the tools, equipment, and livestock used in the production activities. I need to file my 2012 tax return Advise or consult with your tenant. I need to file my 2012 tax return Inspect the production activities periodically. I need to file my 2012 tax return You regularly and frequently make, or take an important part in making, management decisions substantially contributing to or affecting the success of the enterprise. I need to file my 2012 tax return You work 100 hours or more spread over a period of 5 weeks or more in activities connected with agricultural production. I need to file my 2012 tax return You do things that, considered in their totality, show you are materially and significantly involved in the production of the farm commodities. I need to file my 2012 tax return These tests may be used as general guides for determining whether you are a material participant. I need to file my 2012 tax return Example. I need to file my 2012 tax return Drew Houston agrees to produce a crop on J. I need to file my 2012 tax return Clarke's cotton farm, with each receiving half the proceeds. I need to file my 2012 tax return Clarke advises Houston when to plant, spray, and pick the cotton. I need to file my 2012 tax return During the growing season, Clarke inspects the crop every few days to determine whether Houston is properly taking care of the crop. I need to file my 2012 tax return Houston furnishes all labor needed to grow and harvest the crop. I need to file my 2012 tax return The management decisions made by Clarke in connection with the care of the cotton crop and his regular inspection of the crop establish that he participates to a material degree in the cotton production operations. I need to file my 2012 tax return The income Clarke receives from his cotton farm is included in his self-employment earnings. I need to file my 2012 tax return Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. I need to file my 2012 tax return The regular method. I need to file my 2012 tax return The farm optional method. I need to file my 2012 tax return The nonfarm optional method. I need to file my 2012 tax return You must use the regular method unless you are eligible to use one or both of the optional methods. I need to file my 2012 tax return See Figure 12-1 , shown later. I need to file my 2012 tax return Figure 12-1. I need to file my 2012 tax return Can I Use the Optional Methods? Please click here for the text description of the image. I need to file my 2012 tax return Figure 12–1. I need to file my 2012 tax return Can I Use the Optional Methods? Why use an optional method?   You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. I need to file my 2012 tax return You want to receive credit for social security benefit coverage. I need to file my 2012 tax return You incurred child or dependent care expenses for which you could claim a credit. I need to file my 2012 tax return (An optional method may increase your earned income, which could increase your credit. I need to file my 2012 tax return ) You are entitled to the earned income credit. I need to file my 2012 tax return (An optional method may increase your earned income, which could increase your credit. I need to file my 2012 tax return ) You are entitled to the additional child tax credit. I need to file my 2012 tax return (An optional method may increase your earned income, which could increase your credit. I need to file my 2012 tax return ) Effects of using an optional method. I need to file my 2012 tax return   Using an optional method could increase your SE tax. I need to file my 2012 tax return Paying more SE tax may result in you getting higher social security disability or retirement benefits. I need to file my 2012 tax return   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller SE tax or no SE tax using the regular method. I need to file my 2012 tax return   The optional methods may be used only to figure your SE tax. I need to file my 2012 tax return To figure your income tax, include your actual self-employment earnings in gross income, regardless of which method you use to determine SE tax. I need to file my 2012 tax return Regular Method Multiply your total self-employment earnings by 92. I need to file my 2012 tax return 35% (. I need to file my 2012 tax return 9235) to get your net earnings under the regular method. I need to file my 2012 tax return See Short Schedule SE, line 4, or Long Schedule SE, line 4a. I need to file my 2012 tax return Net earnings figured using the regular method are also called “actual net earnings. I need to file my 2012 tax return ” Farm Optional Method Use the farm optional method only for self-employment earnings from a farming business. I need to file my 2012 tax return You can use this method if you meet either of the following tests. I need to file my 2012 tax return Your gross farm income is $6,960 or less. I need to file my 2012 tax return Your net farm profits are less than $5,024. I need to file my 2012 tax return Gross farm income. I need to file my 2012 tax return   Your gross farm income is the total of the amounts from: Schedule F (Form 1040), line 9, and Schedule K-1 (Form 1065), box 14, code B (from farm partnerships). I need to file my 2012 tax return Net farm profits. I need to file my 2012 tax return   Net farm profits generally are the total of the amounts from: Schedule F (Form 1040), line 34, and Schedule K-1 (Form 1065), box 14, code A (from farm partnerships). I need to file my 2012 tax return However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. I need to file my 2012 tax return For more information, see Partnership income or loss , earlier. I need to file my 2012 tax return Figuring farm net earnings. I need to file my 2012 tax return   If you meet either of the two tests explained above, use Table 12-1. I need to file my 2012 tax return Figuring Farm Net Earnings , to figure your net earnings from self-employment under the farm optional method. I need to file my 2012 tax return Table 12-1. I need to file my 2012 tax return Figuring Farm Net Earnings IF your gross farm income  is. I need to file my 2012 tax return . I need to file my 2012 tax return . I need to file my 2012 tax return THEN your net earnings are equal to. I need to file my 2012 tax return . I need to file my 2012 tax return . I need to file my 2012 tax return $6,960 or less Two-thirds of your gross farm income. I need to file my 2012 tax return More than $6,960 $4,640 Optional method can reduce or eliminate SE tax. I need to file my 2012 tax return   If your gross farm income is $6,960 or less and your farm net earnings figured under the farm optional method are less than your actual net earnings, you can use the farm optional method to reduce or eliminate your SE tax. I need to file my 2012 tax return Your actual net earnings are your net earnings figured using the regular method, explained earlier. I need to file my 2012 tax return Example. I need to file my 2012 tax return Your gross farm income is $540 and your net farm profit is $460. I need to file my 2012 tax return Consequently, your net earnings figured under the farm optional method are $360 (2/3 of $540) and your actual net earnings are $425 (92. I need to file my 2012 tax return 35% of $460). I need to file my 2012 tax return You owe no SE tax if you use the optional method because your net earnings under the farm optional method are less than $400. I need to file my 2012 tax return Nonfarm Optional Method This is an optional method available for determining net earnings from nonfarm self-employment, much like the farm optional method. I need to file my 2012 tax return If you are also engaged in a nonfarm business, you may be able to use this method to figure your nonfarm net earnings. I need to file my 2012 tax return You can use this method even if you do not use the farm optional method for determining your farm net earnings and even if you have a net loss from your nonfarm business. I need to file my 2012 tax return For more information about the nonfarm optional method, see Publication 334. I need to file my 2012 tax return You cannot combine farm and nonfarm self-employment earnings to figure your net earnings under either of the optional methods. I need to file my 2012 tax return Using Both Optional Methods If you use both optional methods, you must add the net earnings figured under each method to arrive at your total net earnings from self-employment. I need to file my 2012 tax return You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. I need to file my 2012 tax return If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. I need to file my 2012 tax return Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. I need to file my 2012 tax return Then, enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. I need to file my 2012 tax return Most taxpayers can use Section A–Short Schedule SE to figure their SE tax. I need to file my 2012 tax return However, certain taxpayers must use Section B–Long Schedule SE. I need to file my 2012 tax return Use the chart on page 1 of Schedule SE to find out which one to use. I need to file my 2012 tax return If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. I need to file my 2012 tax return Deduction for employer-equivalent portion of self-employment tax. I need to file my 2012 tax return   You can deduct the employer-equivalent portion of your SE tax in figuring your adjusted gross income. I need to file my 2012 tax return This deduction only affects your income tax. I need to file my 2012 tax return It does not affect either your net earnings from self-employment or your SE tax. I need to file my 2012 tax return   To deduct the tax, enter on Form 1040, line 27, the amount shown on Section A, Line 6, or Section B, line 13, Deduction for employer-equivalent portion of self-employment tax, of the Schedule SE. I need to file my 2012 tax return Joint return. I need to file my 2012 tax return   Even if you file a joint return, you cannot file a joint Schedule SE. I need to file my 2012 tax return This is true whether one spouse or both spouses have self-employment earnings. I need to file my 2012 tax return Your spouse is not considered self-employed just because you are. I need to file my 2012 tax return If both of you have self-employment earnings, each of you must complete a separate Schedule SE. I need to file my 2012 tax return However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. I need to file my 2012 tax return Attach both schedules to the joint return. I need to file my 2012 tax return If you and your spouse operate a business as a partnership, see Business Owned and Operated by Spouses and Qualified joint venture , earlier, under Who Must Pay Self-Employment Tax . I need to file my 2012 tax return Prev  Up  Next   Home   More Online Publications
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Understanding Your CP261 Notice

CP261 is the approval notice for Form 2553, Election by a Small Business Corporation.


What you need to do

  • Keep this S corporation approval letter (CP261 Notice), in your permanent records.
  • Timely file Form 1120S reporting income/loss for the S corporation including Schedules K-1 for all shareholders.
  • Timely file all employment tax returns.

You may want to

  • If your address changes, submit Form 8822-B, Change of Address – Business, to ensure our records remain correct.

Answers to Common Questions

Page Last Reviewed or Updated: 14-Feb-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The I Need To File My 2012 Tax Return

I need to file my 2012 tax return Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. I need to file my 2012 tax return Valor justo de mercado. I need to file my 2012 tax return Excepción en el caso de propiedad inmueble de uso personal. I need to file my 2012 tax return Más información. I need to file my 2012 tax return Para pedir formularios y publicaciones. I need to file my 2012 tax return Preguntas sobre los impuestos. I need to file my 2012 tax return Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). I need to file my 2012 tax return Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. I need to file my 2012 tax return Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. I need to file my 2012 tax return Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. I need to file my 2012 tax return Llene los Anexos 1 al 20. I need to file my 2012 tax return Lea las instrucciones del Formulario 4684, en inglés. I need to file my 2012 tax return Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. I need to file my 2012 tax return Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. I need to file my 2012 tax return Utilice lo que se halla en la. I need to file my 2012 tax return . I need to file my 2012 tax return . I need to file my 2012 tax return Y anótelo en el Formulario 4684. I need to file my 2012 tax return . I need to file my 2012 tax return . I need to file my 2012 tax return Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. I need to file my 2012 tax return Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. I need to file my 2012 tax return Todo reembolso que usted reciba reducirá la cantidad de la pérdida. I need to file my 2012 tax return Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. I need to file my 2012 tax return Cantidad de la pérdida. I need to file my 2012 tax return   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. I need to file my 2012 tax return Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. I need to file my 2012 tax return (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). I need to file my 2012 tax return De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. I need to file my 2012 tax return   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. I need to file my 2012 tax return Costo u otra base. I need to file my 2012 tax return   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. I need to file my 2012 tax return Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. I need to file my 2012 tax return Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. I need to file my 2012 tax return Valor justo de mercado. I need to file my 2012 tax return   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. I need to file my 2012 tax return Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. I need to file my 2012 tax return Cálculos separados. I need to file my 2012 tax return   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. I need to file my 2012 tax return Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. I need to file my 2012 tax return Excepción en el caso de propiedad inmueble de uso personal. I need to file my 2012 tax return   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. I need to file my 2012 tax return Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. I need to file my 2012 tax return La base ajustada de toda la propiedad. I need to file my 2012 tax return Límites de la deducción. I need to file my 2012 tax return   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. I need to file my 2012 tax return Esto se hace en la sección A del Formulario 4684, en inglés. I need to file my 2012 tax return Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). I need to file my 2012 tax return Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). I need to file my 2012 tax return Más información. I need to file my 2012 tax return   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. I need to file my 2012 tax return Cuándo su pérdida es deducible. I need to file my 2012 tax return   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. I need to file my 2012 tax return Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. I need to file my 2012 tax return No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. I need to file my 2012 tax return Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). I need to file my 2012 tax return Comentarios y sugerencias. I need to file my 2012 tax return   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. I need to file my 2012 tax return   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. I need to file my 2012 tax return NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. I need to file my 2012 tax return Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. I need to file my 2012 tax return   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. I need to file my 2012 tax return gov. I need to file my 2012 tax return Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. I need to file my 2012 tax return Usted también nos puede enviar comentarios desde la página web en www. I need to file my 2012 tax return irs. I need to file my 2012 tax return gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). I need to file my 2012 tax return Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. I need to file my 2012 tax return Para pedir formularios y publicaciones. I need to file my 2012 tax return   Visite www. I need to file my 2012 tax return irs. I need to file my 2012 tax return gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. I need to file my 2012 tax return  Internal Revenue Service 1201 N. I need to file my 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. I need to file my 2012 tax return   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. I need to file my 2012 tax return gov/espanol o llame al 1-800-829-1040. I need to file my 2012 tax return No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. I need to file my 2012 tax return Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. I need to file my 2012 tax return Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. I need to file my 2012 tax return   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. I need to file my 2012 tax return El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. I need to file my 2012 tax return En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. I need to file my 2012 tax return Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. I need to file my 2012 tax return gov o llame al 1-800-906-9887 o 1-800-829-1040. I need to file my 2012 tax return   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). I need to file my 2012 tax return Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. I need to file my 2012 tax return aarp. I need to file my 2012 tax return org/money/taxaide. I need to file my 2012 tax return   Para más información sobre estos programas, visite IRS. I need to file my 2012 tax return gov e ingrese la palabra clave “VITA” en la esquina superior derecha. I need to file my 2012 tax return Internet. I need to file my 2012 tax return Puede tener acceso al sitio web del IRS, www. I need to file my 2012 tax return irs. I need to file my 2012 tax return gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. I need to file my 2012 tax return Visite www. I need to file my 2012 tax return irs. I need to file my 2012 tax return gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . I need to file my 2012 tax return Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. I need to file my 2012 tax return Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). I need to file my 2012 tax return Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. I need to file my 2012 tax return Presentar la declaración por medio del sistema electrónico e-file. I need to file my 2012 tax return Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. I need to file my 2012 tax return Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. I need to file my 2012 tax return Pedir productos del IRS a través de Internet. I need to file my 2012 tax return Buscar información en Internet para aclarar sus preguntas acerca de impuestos. I need to file my 2012 tax return Buscar publicaciones en Internet por tema o palabra clave. I need to file my 2012 tax return Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. I need to file my 2012 tax return Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. I need to file my 2012 tax return Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. I need to file my 2012 tax return irs. I need to file my 2012 tax return gov/espanol. I need to file my 2012 tax return Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. I need to file my 2012 tax return irs. I need to file my 2012 tax return gov/individuals. I need to file my 2012 tax return Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. I need to file my 2012 tax return Obtener información acerca de cómo abrir y administrar un pequeño negocio. I need to file my 2012 tax return Teléfono. I need to file my 2012 tax return Muchos servicios están disponibles por teléfono. I need to file my 2012 tax return Cómo pedir formularios, instrucciones y publicaciones. I need to file my 2012 tax return Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. I need to file my 2012 tax return Deberá recibir lo que ha pedido dentro de 10 días. I need to file my 2012 tax return Cómo hacer preguntas relacionadas con los impuestos. I need to file my 2012 tax return Llame al IRS para hacer preguntas al 1-800-829-1040. I need to file my 2012 tax return Cómo resolver problemas. I need to file my 2012 tax return Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). I need to file my 2012 tax return Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. I need to file my 2012 tax return Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. I need to file my 2012 tax return Para obtener el número telefónico, visite el sitio web www. I need to file my 2012 tax return irs. I need to file my 2012 tax return gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). I need to file my 2012 tax return Equipo TTY/TDD. I need to file my 2012 tax return Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. I need to file my 2012 tax return Temas TeleTax. I need to file my 2012 tax return Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. I need to file my 2012 tax return Información sobre los reembolsos. I need to file my 2012 tax return Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. I need to file my 2012 tax return Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. I need to file my 2012 tax return La aplicación IRS2Go es una manera nueva para nosotros proveerle información. I need to file my 2012 tax return Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. I need to file my 2012 tax return Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. I need to file my 2012 tax return Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). I need to file my 2012 tax return Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. I need to file my 2012 tax return Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. I need to file my 2012 tax return Otra información relacionada con los reembolsos. I need to file my 2012 tax return Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. I need to file my 2012 tax return Cómo evaluar la calidad de nuestros servicios telefónicos. I need to file my 2012 tax return Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. I need to file my 2012 tax return Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. I need to file my 2012 tax return Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. I need to file my 2012 tax return Visitas en persona. I need to file my 2012 tax return Muchos productos y servicios están disponibles en varios lugares públicos. I need to file my 2012 tax return Productos. I need to file my 2012 tax return Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. I need to file my 2012 tax return Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. I need to file my 2012 tax return Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. I need to file my 2012 tax return Servicios. I need to file my 2012 tax return Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. I need to file my 2012 tax return Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. I need to file my 2012 tax return Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. I need to file my 2012 tax return No se necesita cita, simplemente venga a hacer su consulta. I need to file my 2012 tax return Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. I need to file my 2012 tax return Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. I need to file my 2012 tax return Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. I need to file my 2012 tax return Los demás asuntos se tramitan sin necesidad de hacer una cita. I need to file my 2012 tax return Para obtener el número telefónico de la oficina local, visite el sitio web www. I need to file my 2012 tax return irs. I need to file my 2012 tax return gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). I need to file my 2012 tax return Correspondencia. I need to file my 2012 tax return Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. I need to file my 2012 tax return  Internal Revenue Service 1201 N. I need to file my 2012 tax return Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. I need to file my 2012 tax return   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. I need to file my 2012 tax return Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. I need to file my 2012 tax return Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. I need to file my 2012 tax return Tenga presente que lo peor que se puede hacer es no hacer nada. I need to file my 2012 tax return   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. I need to file my 2012 tax return Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. I need to file my 2012 tax return Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. I need to file my 2012 tax return   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. I need to file my 2012 tax return A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. I need to file my 2012 tax return Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. I need to file my 2012 tax return Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. I need to file my 2012 tax return ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. I need to file my 2012 tax return Nuestro kit de herramientas tributarias, disponible en www. I need to file my 2012 tax return taxpayeradvocate. I need to file my 2012 tax return irs. I need to file my 2012 tax return gov/Home/Spanish le puede ayudar a entender estos derechos. I need to file my 2012 tax return   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. I need to file my 2012 tax return irs. I need to file my 2012 tax return gov/advocate. I need to file my 2012 tax return Usted también podría llamarnos gratis al 1-877-777-4778. I need to file my 2012 tax return   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. I need to file my 2012 tax return Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. I need to file my 2012 tax return irs. I need to file my 2012 tax return gov/advocate. I need to file my 2012 tax return Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). I need to file my 2012 tax return   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. I need to file my 2012 tax return Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. I need to file my 2012 tax return Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. I need to file my 2012 tax return Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. I need to file my 2012 tax return Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. I need to file my 2012 tax return irs. I need to file my 2012 tax return gov/espanol/article/0,,id=219303,00. I need to file my 2012 tax return html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. I need to file my 2012 tax return Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. I need to file my 2012 tax return Servicios Tributarios Gratuitos. I need to file my 2012 tax return   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. I need to file my 2012 tax return Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. I need to file my 2012 tax return La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. I need to file my 2012 tax return La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. I need to file my 2012 tax return Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. I need to file my 2012 tax return   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. I need to file my 2012 tax return Discos DVD para productos tributarios. I need to file my 2012 tax return Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. I need to file my 2012 tax return Formularios, instrucciones y publicaciones de impuestos de años anteriores. I need to file my 2012 tax return Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. I need to file my 2012 tax return Preguntas sobre leyes tributarias hechas con frecuencia. I need to file my 2012 tax return Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. I need to file my 2012 tax return Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. I need to file my 2012 tax return Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. I need to file my 2012 tax return Internal Revenue Bulletins (Boletines del IRS). I need to file my 2012 tax return Apoyo técnico telefónico gratuito y por correo electrónico. I need to file my 2012 tax return El CD que se expide dos veces al año. I need to file my 2012 tax return  — La primera entrega se envía a principios de enero del año 2012. I need to file my 2012 tax return  — La última entrega se envía a principios de marzo del año 2012. I need to file my 2012 tax return Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. I need to file my 2012 tax return irs. I need to file my 2012 tax return gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). I need to file my 2012 tax return Prev  Up  Next   Home   More Online Publications