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I Still Need To File My 2012 Taxes

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I Still Need To File My 2012 Taxes

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Tax Relief for Victims of Hurricane Irene in Vermont

E-file to Remain Open through Oct. 31 for Irene Victims

Updated 9/16/11 to add a link to Notice 2011-74.
Updated 9/15/11 to add Franklin, Lamoille and Orleans counties.
Updated 9/7/11 to add Caledonia county.
Updated 9/6/11 to add Addison, Bennington, Orange and Windham counties.

VT-2011-34, Sept. 2, 2011

BOSTON — Victims of Hurricane Irene that began on Aug. 29, 2011 in parts of Vermont may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Addison, Bennington, Caledonia, Chittenden, Franklin, Lamoille, Orleans, Orange, Rutland, Washington, Windham and Windsor. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 29, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 29, and on or before Sept. 13, as long as the deposits are made by Sept. 13, 2011.

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

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

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

Affected Taxpayers

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

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 29 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 29 and on or before Oct. 31.

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

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 29 and on or before Sept. 13 provided the taxpayer makes these deposits by Sept. 13.

Casualty Losses

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

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

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Vermont /Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

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

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

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The I Still Need To File My 2012 Taxes

I still need to file my 2012 taxes 7. I still need to file my 2012 taxes   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. I still need to file my 2012 taxes Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. I still need to file my 2012 taxes Useful Items - You may want to see: Forms (and Instructions) 1040 U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Individual Income Tax Return 1040A U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Nonresident Alien Income Tax Return 1040NR-EZ U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. I still need to file my 2012 taxes What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. I still need to file my 2012 taxes Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. I still need to file my 2012 taxes The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). I still need to file my 2012 taxes Under U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. I still need to file my 2012 taxes Extensions of time to file. I still need to file my 2012 taxes   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. I still need to file my 2012 taxes You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). I still need to file my 2012 taxes Use Form 4868 to get the extension to October 15. I still need to file my 2012 taxes In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). I still need to file my 2012 taxes To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. I still need to file my 2012 taxes Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. I still need to file my 2012 taxes   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes citizens and resident aliens abroad who expect to qualify for special tax treatment). I still need to file my 2012 taxes    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. I still need to file my 2012 taxes You may be able to file your return electronically. I still need to file my 2012 taxes See IRS e-file in your form instructions. I still need to file my 2012 taxes Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. I still need to file my 2012 taxes If you are any of the following, you must file a return. I still need to file my 2012 taxes A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. I still need to file my 2012 taxes (But see Exceptions , later. I still need to file my 2012 taxes ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes sources, or Your income is exempt from income tax. I still need to file my 2012 taxes A nonresident alien individual not engaged in a trade or business in the United States with U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes income on which the tax liability was not satisfied by the withholding of tax at the source. I still need to file my 2012 taxes A representative or agent responsible for filing the return of an individual described in (1) or (2). I still need to file my 2012 taxes A fiduciary for a nonresident alien estate or trust. I still need to file my 2012 taxes You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. I still need to file my 2012 taxes For example, if you have no U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. I still need to file my 2012 taxes For information on what is timely, see When to file for deductions and credits under When To File, later. I still need to file my 2012 taxes Exceptions. I still need to file my 2012 taxes   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. I still need to file my 2012 taxes Your only U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. I still need to file my 2012 taxes You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. I still need to file my 2012 taxes Even if you have left the United States and filed a Form 1040-C, U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Departing Alien Income Tax Return, on departure, you still must file an annual U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes income tax return. I still need to file my 2012 taxes If you are married and both you and your spouse are required to file, you must each file a separate return. I still need to file my 2012 taxes Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. I still need to file my 2012 taxes You do not claim any dependents. I still need to file my 2012 taxes You cannot be claimed as a dependent on someone else's U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes tax return. I still need to file my 2012 taxes If you were married, you do not claim an exemption for your spouse. I still need to file my 2012 taxes Your taxable income is less than $100,000. I still need to file my 2012 taxes The only itemized deduction you can claim is for state and local income taxes. I still need to file my 2012 taxes Note. I still need to file my 2012 taxes Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. I still need to file my 2012 taxes See chapter 5. I still need to file my 2012 taxes Your only U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. I still need to file my 2012 taxes (If you had taxable interest or dividend income, you cannot use this form. I still need to file my 2012 taxes ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. I still need to file my 2012 taxes You are not claiming any tax credits. I still need to file my 2012 taxes This is not an “expatriation return. I still need to file my 2012 taxes ” See Expatriation Tax in chapter 4. I still need to file my 2012 taxes The only taxes you owe are: The income tax from the Tax Table. I still need to file my 2012 taxes The social security and Medicare tax from Form 4137 or Form 8919. I still need to file my 2012 taxes You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. I still need to file my 2012 taxes You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. I still need to file my 2012 taxes If you do not meet all of the above conditions, you must file Form 1040NR. I still need to file my 2012 taxes When To File If you are an employee and you receive wages subject to U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. I still need to file my 2012 taxes For the 2013 calendar year, file your return by April 15, 2014. I still need to file my 2012 taxes If you are not an employee who receives wages subject to U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. I still need to file my 2012 taxes For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. I still need to file my 2012 taxes ) Extensions of time to file. I still need to file my 2012 taxes   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. I still need to file my 2012 taxes For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). I still need to file my 2012 taxes You must file the extension by the regular due date of your return. I still need to file my 2012 taxes   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). I still need to file my 2012 taxes To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. I still need to file my 2012 taxes Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. I still need to file my 2012 taxes When to file for deductions and credits. I still need to file my 2012 taxes   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. I still need to file my 2012 taxes For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. I still need to file my 2012 taxes However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. I still need to file my 2012 taxes The allowance of the following credits is not affected by this time requirement. I still need to file my 2012 taxes Credit for withheld taxes. I still need to file my 2012 taxes Credit for excise tax on certain uses of gasoline and special fuels. I still need to file my 2012 taxes Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. I still need to file my 2012 taxes Protective return. I still need to file my 2012 taxes   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. I still need to file my 2012 taxes By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. I still need to file my 2012 taxes You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. I still need to file my 2012 taxes   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. I still need to file my 2012 taxes To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. I still need to file my 2012 taxes   You can follow the same procedure if you believe you have no U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes tax liability because of a U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes tax treaty. I still need to file my 2012 taxes Be sure to also complete item L on page 5 of Form 1040NR. I still need to file my 2012 taxes Waiver of filing deadline. I still need to file my 2012 taxes   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes income tax return (including a protective return) and you cooperate with the IRS in determining your U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes income tax liability for the tax year for which you did not file a return. I still need to file my 2012 taxes Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. I still need to file my 2012 taxes  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. I still need to file my 2012 taxes O. I still need to file my 2012 taxes Box 1303 Charlotte, NC 28201-1303 Aliens from the U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Virgin Islands. I still need to file my 2012 taxes    If you are a bona fide resident of the U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Virgin Islands and file your income tax returns at the following address. I still need to file my 2012 taxes Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. I still need to file my 2012 taxes Thomas, VI 00802   Report all income from U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes sources, as well as income from other sources, on your return. I still need to file my 2012 taxes For information on filing U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Virgin Islands returns, contact the U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Virgin Islands Bureau of Internal Revenue. I still need to file my 2012 taxes   Chapter 8 discusses withholding from U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes wages of U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Virgin Islanders. I still need to file my 2012 taxes Aliens from Guam or the Commonwealth of the Northern Mariana Islands. I still need to file my 2012 taxes   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. I still need to file my 2012 taxes Report all income, including income from U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes sources, on your return. I still need to file my 2012 taxes It is not necessary to file a separate U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes income tax return. I still need to file my 2012 taxes    Bona fide residents of Guam should file their Guam returns at the following address. I still need to file my 2012 taxes   Department of Revenue and Taxation Government of Guam P. I still need to file my 2012 taxes O. I still need to file my 2012 taxes Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. I still need to file my 2012 taxes   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. I still need to file my 2012 taxes O. I still need to file my 2012 taxes Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. I still need to file my 2012 taxes 570, Tax Guide for Individuals With Income From U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Possessions, for information on where to file your return. I still need to file my 2012 taxes Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Individual Income Tax Return. I still need to file my 2012 taxes Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. I still need to file my 2012 taxes If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. I still need to file my 2012 taxes ) to Form 1040X. I still need to file my 2012 taxes Print “Amended” across the top. I still need to file my 2012 taxes Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. I still need to file my 2012 taxes A return filed before the final due date is considered to have been filed on the due date. I still need to file my 2012 taxes Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. I still need to file my 2012 taxes FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. I still need to file my 2012 taxes The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. I still need to file my 2012 taxes The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. I still need to file my 2012 taxes However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. I still need to file my 2012 taxes A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. I still need to file my 2012 taxes Filing requirements. I still need to file my 2012 taxes   FinCEN Form 105 filing requirements follow. I still need to file my 2012 taxes Recipients. I still need to file my 2012 taxes   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. I still need to file my 2012 taxes Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. I still need to file my 2012 taxes   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. I still need to file my 2012 taxes Travelers. I still need to file my 2012 taxes   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. I still need to file my 2012 taxes Penalties. I still need to file my 2012 taxes   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. I still need to file my 2012 taxes Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. I still need to file my 2012 taxes More information. I still need to file my 2012 taxes   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. I still need to file my 2012 taxes Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. I still need to file my 2012 taxes A resident alien of the United States for any part of the tax year. I still need to file my 2012 taxes A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes income tax treaty. I still need to file my 2012 taxes See Effect of Tax Treaties in chapter 1. I still need to file my 2012 taxes A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. I still need to file my 2012 taxes See chapter 1 for information about this election. I still need to file my 2012 taxes A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. I still need to file my 2012 taxes See Publication 570, Tax Guide for Individuals With Income From U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes Possessions, for a definition of bona fide resident. I still need to file my 2012 taxes You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). I still need to file my 2012 taxes The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. I still need to file my 2012 taxes Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. I still need to file my 2012 taxes S. I still need to file my 2012 taxes person. I still need to file my 2012 taxes You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. I still need to file my 2012 taxes More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. I still need to file my 2012 taxes Penalties The law provides penalties for failure to file returns or pay taxes as required. I still need to file my 2012 taxes Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. I still need to file my 2012 taxes You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. I still need to file my 2012 taxes If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. I still need to file my 2012 taxes Filing late. I still need to file my 2012 taxes   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. I still need to file my 2012 taxes The penalty is based on the tax not paid by the due date (without regard to extensions). I still need to file my 2012 taxes The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. I still need to file my 2012 taxes Fraud. I still need to file my 2012 taxes   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. I still need to file my 2012 taxes Return over 60 days late. I still need to file my 2012 taxes   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. I still need to file my 2012 taxes Exception. I still need to file my 2012 taxes   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. I still need to file my 2012 taxes Paying tax late. I still need to file my 2012 taxes   You will have to pay a failure-to-pay penalty of ½ of 1% (. I still need to file my 2012 taxes 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. I still need to file my 2012 taxes This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. I still need to file my 2012 taxes   The monthly rate of the failure-to-pay penalty is half the usual rate (. I still need to file my 2012 taxes 25% instead of . I still need to file my 2012 taxes 50%) if an installment agreement is in effect for that month. I still need to file my 2012 taxes You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. I still need to file my 2012 taxes   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. I still need to file my 2012 taxes If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. I still need to file my 2012 taxes   This penalty cannot be more than 25% of your unpaid tax. I still need to file my 2012 taxes You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. I still need to file my 2012 taxes Combined penalties. I still need to file my 2012 taxes   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. I still need to file my 2012 taxes However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. I still need to file my 2012 taxes Accuracy-related penalty. I still need to file my 2012 taxes   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. I still need to file my 2012 taxes The penalty is equal to 20% of the underpayment. I still need to file my 2012 taxes The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. I still need to file my 2012 taxes The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. I still need to file my 2012 taxes Negligence or disregard. I still need to file my 2012 taxes   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. I still need to file my 2012 taxes Negligence also includes failure to keep adequate books and records. I still need to file my 2012 taxes You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. I still need to file my 2012 taxes   The term “disregard” includes any careless, reckless, or intentional disregard. I still need to file my 2012 taxes Adequate disclosure. I still need to file my 2012 taxes   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. I still need to file my 2012 taxes See Disclosure statement , later. I still need to file my 2012 taxes   This exception will not apply to an item that is attributable to a tax shelter. I still need to file my 2012 taxes In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. I still need to file my 2012 taxes Substantial understatement of income tax. I still need to file my 2012 taxes   You understate your tax if the tax shown on your return is less than the correct tax. I still need to file my 2012 taxes The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. I still need to file my 2012 taxes However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. I still need to file my 2012 taxes   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. I still need to file my 2012 taxes However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. I still need to file my 2012 taxes Substantial authority. I still need to file my 2012 taxes   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. I still need to file my 2012 taxes Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. I still need to file my 2012 taxes Disclosure statement. I still need to file my 2012 taxes   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. I still need to file my 2012 taxes You must also have a reasonable basis for treating the item the way you did. I still need to file my 2012 taxes   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. I still need to file my 2012 taxes   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. I still need to file my 2012 taxes Transaction lacking economic substance. I still need to file my 2012 taxes   For more information on economic substance, see section 7701(o). I still need to file my 2012 taxes Foreign financial asset. I still need to file my 2012 taxes   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. I still need to file my 2012 taxes Reasonable cause. I still need to file my 2012 taxes   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. I still need to file my 2012 taxes You must also show that you acted in good faith. I still need to file my 2012 taxes This does not apply to a transaction that lacks economic substance. I still need to file my 2012 taxes Filing erroneous claim for refund or credit. I still need to file my 2012 taxes   You may have to pay a penalty if you file an erroneous claim for refund or credit. I still need to file my 2012 taxes The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. I still need to file my 2012 taxes However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. I still need to file my 2012 taxes The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. I still need to file my 2012 taxes Frivolous tax submission. I still need to file my 2012 taxes   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. I still need to file my 2012 taxes A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. I still need to file my 2012 taxes For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. I still need to file my 2012 taxes irs. I still need to file my 2012 taxes gov/irb/2010-17_irb/ar13. I still need to file my 2012 taxes html. I still need to file my 2012 taxes   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. I still need to file my 2012 taxes This includes altering or striking out the preprinted language above the space provided for your signature. I still need to file my 2012 taxes   This penalty is added to any other penalty provided by law. I still need to file my 2012 taxes Fraud. I still need to file my 2012 taxes   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. I still need to file my 2012 taxes Failure to supply taxpayer identification number. I still need to file my 2012 taxes   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. I still need to file my 2012 taxes You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. I still need to file my 2012 taxes   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. I still need to file my 2012 taxes The number must be shown on the Form 1099-INT or other statement the bank sends you. I still need to file my 2012 taxes If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. I still need to file my 2012 taxes (You also may be subject to “backup” withholding of income tax. I still need to file my 2012 taxes )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. I still need to file my 2012 taxes Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. I still need to file my 2012 taxes Prev  Up  Next   Home   More Online Publications