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Irs Gov Form 1040a For 2012

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Irs Gov Form 1040a For 2012

Irs gov form 1040a for 2012 Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Irs gov form 1040a for 2012 irs. Irs gov form 1040a for 2012 gov/pub80. Irs gov form 1040a for 2012 What's New Social security and Medicare tax for 2014. Irs gov form 1040a for 2012  The social security tax rate is 6. Irs gov form 1040a for 2012 2% each for the employee and employer, unchanged from 2013. Irs gov form 1040a for 2012 The social security wage base limit is $117,000. Irs gov form 1040a for 2012 The Medicare tax rate is 1. Irs gov form 1040a for 2012 45% each for the employee and employer, unchanged from 2013. Irs gov form 1040a for 2012 There is no wage base limit for Medicare tax. Irs gov form 1040a for 2012 Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Irs gov form 1040a for 2012 Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Irs gov form 1040a for 2012 Change of responsible party. Irs gov form 1040a for 2012 . Irs gov form 1040a for 2012  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Irs gov form 1040a for 2012 Form 8822-B must be filed within 60 days of the change. Irs gov form 1040a for 2012 If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Irs gov form 1040a for 2012 For a definition of “responsible party”, see the Form 8822-B instructions. Irs gov form 1040a for 2012 Same-sex marriage. Irs gov form 1040a for 2012  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Irs gov form 1040a for 2012 For more information, see Revenue Ruling 2013-17, 2013-38 I. Irs gov form 1040a for 2012 R. Irs gov form 1040a for 2012 B. Irs gov form 1040a for 2012 201, available at www. Irs gov form 1040a for 2012 irs. Irs gov form 1040a for 2012 gov/irb/2013-38_IRB/ar07. Irs gov form 1040a for 2012 html. Irs gov form 1040a for 2012 Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Irs gov form 1040a for 2012 Notice 2013-61, 2013-44 I. Irs gov form 1040a for 2012 R. Irs gov form 1040a for 2012 B. Irs gov form 1040a for 2012 432, is available at www. Irs gov form 1040a for 2012 irs. Irs gov form 1040a for 2012 gov/irb/2013-44_IRB/ar10. Irs gov form 1040a for 2012 html. Irs gov form 1040a for 2012 Reminders Additional Medicare Tax withholding. Irs gov form 1040a for 2012  In addition to withholding Medicare tax at 1. Irs gov form 1040a for 2012 45%, you must withhold a 0. Irs gov form 1040a for 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs gov form 1040a for 2012 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Irs gov form 1040a for 2012 Additional Medicare Tax is only imposed on the employee. Irs gov form 1040a for 2012 There is no employer share of Additional Medicare Tax. Irs gov form 1040a for 2012 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Irs gov form 1040a for 2012 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Irs gov form 1040a for 2012 For more information on Additional Medicare Tax, visit IRS. Irs gov form 1040a for 2012 gov and enter “Additional Medicare Tax” in the search box. Irs gov form 1040a for 2012 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Irs gov form 1040a for 2012  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Irs gov form 1040a for 2012 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Irs gov form 1040a for 2012 For more information, visit IRS. Irs gov form 1040a for 2012 gov and enter “work opportunity tax credit” in the search box. Irs gov form 1040a for 2012 Outsourcing payroll duties. Irs gov form 1040a for 2012  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Irs gov form 1040a for 2012 The employer remains responsible if the third party fails to perform any required action. Irs gov form 1040a for 2012 If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Irs gov form 1040a for 2012 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Irs gov form 1040a for 2012 Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Irs gov form 1040a for 2012  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Irs gov form 1040a for 2012 For more information, see Announcement 2012-43, 2012-51 I. Irs gov form 1040a for 2012 R. Irs gov form 1040a for 2012 B. Irs gov form 1040a for 2012 723, available at www. Irs gov form 1040a for 2012 irs. Irs gov form 1040a for 2012 gov/irb/2012-51_IRB/ar15. Irs gov form 1040a for 2012 html. Irs gov form 1040a for 2012 CNMI government employees now subject to social security and Medicare taxes. Irs gov form 1040a for 2012  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Irs gov form 1040a for 2012 COBRA premium assistance credit. Irs gov form 1040a for 2012  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. Irs gov form 1040a for 2012 See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Irs gov form 1040a for 2012 You can get Publication 15 (Circular E) at IRS. Irs gov form 1040a for 2012 gov. Irs gov form 1040a for 2012 You must receive written notice from the IRS to file Form 944. Irs gov form 1040a for 2012  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. Irs gov form 1040a for 2012 You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Irs gov form 1040a for 2012 For more information on requesting to file Form 944 visit IRS. Irs gov form 1040a for 2012 gov and enter “file employment taxes annually” in the search box. Irs gov form 1040a for 2012 Federal employers in the CNMI. Irs gov form 1040a for 2012  The U. Irs gov form 1040a for 2012 S. Irs gov form 1040a for 2012 Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Irs gov form 1040a for 2012 Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Irs gov form 1040a for 2012 Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Irs gov form 1040a for 2012 For questions, contact the CNMI Division of Revenue and Taxation. Irs gov form 1040a for 2012 Change of address. Irs gov form 1040a for 2012  Use Form 8822-B to notify the IRS of an address change. Irs gov form 1040a for 2012 Do not mail Form 8822-B with your employment tax return. Irs gov form 1040a for 2012 Federal tax deposits must be made by electronic funds transfer. Irs gov form 1040a for 2012  You must use electronic funds transfer to make all federal tax deposits. Irs gov form 1040a for 2012 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs gov form 1040a for 2012 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Irs gov form 1040a for 2012 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs gov form 1040a for 2012 EFTPS is a free service provided by the Department of Treasury. Irs gov form 1040a for 2012 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs gov form 1040a for 2012 For more information on making federal tax deposits, see How To Deposit in section 8. Irs gov form 1040a for 2012 For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Irs gov form 1040a for 2012 eftps. Irs gov form 1040a for 2012 gov or call 1-800-555-4477 (U. Irs gov form 1040a for 2012 S. Irs gov form 1040a for 2012 Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Irs gov form 1040a for 2012 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Irs gov form 1040a for 2012 Electronic filing and payment. Irs gov form 1040a for 2012  Using electronic options can make filing a return and paying your federal tax easier. Irs gov form 1040a for 2012 Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Irs gov form 1040a for 2012 You can use IRS e-file to file certain returns. Irs gov form 1040a for 2012 If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Irs gov form 1040a for 2012 Do not use EFW to pay taxes that are required to be deposited. Irs gov form 1040a for 2012 Visit the IRS website at www. Irs gov form 1040a for 2012 irs. Irs gov form 1040a for 2012 gov/efile for more information on filing electronically. Irs gov form 1040a for 2012 For more information on paying your taxes using EFW, visit the IRS website at www. Irs gov form 1040a for 2012 irs. Irs gov form 1040a for 2012 gov/e-pay. Irs gov form 1040a for 2012 A fee may be charged to file electronically. Irs gov form 1040a for 2012 For EFTPS, visit www. Irs gov form 1040a for 2012 eftps. Irs gov form 1040a for 2012 gov or call EFTPS Customer Service at 1-800-555-4477 (U. Irs gov form 1040a for 2012 S. Irs gov form 1040a for 2012 Virgin Islands only) or 303-967-5916 (toll call). Irs gov form 1040a for 2012 For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Irs gov form 1040a for 2012 socialsecurity. Irs gov form 1040a for 2012 gov/employer. Irs gov form 1040a for 2012 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Irs gov form 1040a for 2012 If a valid EIN is not provided, the return or payment will not be processed. Irs gov form 1040a for 2012 This may result in penalties and delays in processing your return or payment. Irs gov form 1040a for 2012 Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Irs gov form 1040a for 2012  Employers in American Samoa, the CNMI, Guam, and the U. Irs gov form 1040a for 2012 S. Irs gov form 1040a for 2012 Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Irs gov form 1040a for 2012 Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Irs gov form 1040a for 2012 For more information, visit Social Security Administration's SSA website at www. Irs gov form 1040a for 2012 ssa. Irs gov form 1040a for 2012 gov/bso/bsowelcome. Irs gov form 1040a for 2012 htm. Irs gov form 1040a for 2012 Credit or debit card payments. Irs gov form 1040a for 2012  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Irs gov form 1040a for 2012 irs. Irs gov form 1040a for 2012 gov/e-pay. Irs gov form 1040a for 2012 However, do not use credit or debit cards to make federal tax deposits. Irs gov form 1040a for 2012 Hiring new employees. Irs gov form 1040a for 2012  Record the number and name from each new employee's social security card. Irs gov form 1040a for 2012 An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Irs gov form 1040a for 2012 See section 3. Irs gov form 1040a for 2012 Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Irs gov form 1040a for 2012  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Irs gov form 1040a for 2012 For more information, see the Instructions for Schedule D (Form 941). Irs gov form 1040a for 2012 Apply for an employer identification number (EIN) online. Irs gov form 1040a for 2012  You can apply for an EIN online by visiting IRS. Irs gov form 1040a for 2012 gov and clicking on the Apply for an EIN Online link under Tools. Irs gov form 1040a for 2012 Dishonored payments. Irs gov form 1040a for 2012  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Irs gov form 1040a for 2012 The penalty is $25 or 2% of the payment, whichever is more. Irs gov form 1040a for 2012 However, the penalty on dishonored payments of $24. Irs gov form 1040a for 2012 99 or less is an amount equal to the payment. Irs gov form 1040a for 2012 For example, a dishonored payment of $18 is charged a penalty of $18. Irs gov form 1040a for 2012 Private delivery services. Irs gov form 1040a for 2012  You can use certain private delivery services designated by the IRS to send tax returns or payments. Irs gov form 1040a for 2012 The list includes only the following: DHL Express (DHL): DHL Same Day Service. Irs gov form 1040a for 2012 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Irs gov form 1040a for 2012 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs gov form 1040a for 2012 M. Irs gov form 1040a for 2012 , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs gov form 1040a for 2012 For the IRS mailing address to use if you are using a private delivery service, go to IRS. Irs gov form 1040a for 2012 gov and enter “private delivery service” in the search box. Irs gov form 1040a for 2012 Your private delivery service can tell you how to get written proof of the mailing date. Irs gov form 1040a for 2012 Private delivery services cannot deliver items to P. Irs gov form 1040a for 2012 O. Irs gov form 1040a for 2012 boxes. Irs gov form 1040a for 2012 You must use the U. Irs gov form 1040a for 2012 S. Irs gov form 1040a for 2012 Postal Service to mail any item to an IRS P. Irs gov form 1040a for 2012 O. Irs gov form 1040a for 2012 box address. Irs gov form 1040a for 2012 Recordkeeping. Irs gov form 1040a for 2012  Keep all records of employment taxes for 4 years. Irs gov form 1040a for 2012 These should be available for IRS review. Irs gov form 1040a for 2012 There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Irs gov form 1040a for 2012 Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Irs gov form 1040a for 2012 See Farm Crew Leaders in section 2. Irs gov form 1040a for 2012 Disregarded entities and qualified subchapter S subsidiaries (QSubs). Irs gov form 1040a for 2012  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Irs gov form 1040a for 2012 Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Irs gov form 1040a for 2012 See Regulations sections 1. Irs gov form 1040a for 2012 1361-4(a)(7) and 301. Irs gov form 1040a for 2012 7701-2(c)(2)(iv). Irs gov form 1040a for 2012 Photographs of missing children. Irs gov form 1040a for 2012  The IRS is a proud partner with the National Center for Missing and Exploited Children. Irs gov form 1040a for 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs gov form 1040a for 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs gov form 1040a for 2012 Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Irs gov form 1040a for 2012 A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Irs gov form 1040a for 2012 However, a statewide legal holiday does not delay the due date of federal tax deposits. Irs gov form 1040a for 2012 See Deposits on Business Days Only in section 8. Irs gov form 1040a for 2012 For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Irs gov form 1040a for 2012 S. Irs gov form 1040a for 2012 Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Irs gov form 1040a for 2012 See Private delivery services under Reminders. Irs gov form 1040a for 2012 The following are important dates and responsibilities. Irs gov form 1040a for 2012 Also see Publication 509, Tax Calendars. Irs gov form 1040a for 2012 By January 31. Irs gov form 1040a for 2012   Furnish wage and tax statements to employees. Irs gov form 1040a for 2012 Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Irs gov form 1040a for 2012 See section 10 for more information. Irs gov form 1040a for 2012 File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Irs gov form 1040a for 2012 If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Irs gov form 1040a for 2012 U. Irs gov form 1040a for 2012 S. Irs gov form 1040a for 2012 Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Irs gov form 1040a for 2012 Pay or deposit (if more than $500) any balance of the tax due. Irs gov form 1040a for 2012 If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Irs gov form 1040a for 2012 File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Irs gov form 1040a for 2012 If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Irs gov form 1040a for 2012 By February 28. Irs gov form 1040a for 2012  File paper wage and tax statements with the Social Security Administration (SSA). Irs gov form 1040a for 2012 File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Irs gov form 1040a for 2012 For electronically filed returns, see By March 31 next. Irs gov form 1040a for 2012 By March 31. Irs gov form 1040a for 2012  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Irs gov form 1040a for 2012 Visit the SSA's Reporting Instructions & Information webpage at www. Irs gov form 1040a for 2012 socialsecurity. Irs gov form 1040a for 2012 gov/employer for more information. Irs gov form 1040a for 2012 By April 30, July 31, October 31, and January 31. Irs gov form 1040a for 2012  File Form 941-SS with the IRS. Irs gov form 1040a for 2012 If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Irs gov form 1040a for 2012 Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Irs gov form 1040a for 2012 Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Irs gov form 1040a for 2012 If $500 or less, carry it over to the next quarter. Irs gov form 1040a for 2012 See section 11 for more information. Irs gov form 1040a for 2012 Prev  Up  Next   Home   More Online Publications
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Answers to Frequently Asked Questions for Registered Domestic Partners and Individuals in Civil Unions

The following questions and answers provide information to individuals of the same sex and opposite sex who are in registered domestic partnerships, civil unions or other similar formal relationships that are not marriages under state law. These individuals are not considered as married or spouses for federal tax purposes. For convenience, these individuals are referred to as “registered domestic partners” in these questions and answers. Questions and answers 9 through 27 concern registered domestic partners who reside in community property states and who are subject to their state’s community property laws. These questions and answers have been updated since the Supreme Court issued its decision in United States v. Windsor. As a result of the Court’s decision, the Service has ruled that same-sex couples who are married under state law are married for federal tax purposes. See Revenue Ruling 2013-17 in 2013‑38 IRB 201.

Q1. Can registered domestic partners file federal tax returns using a married filing jointly or married filing separately status?

A1. No. Registered domestic partners may not file a federal return using a married filing separately or jointly filing status. Registered domestic partners are not married under state law. Therefore, these taxpayers are not married for federal tax purposes.

Q2. Can a taxpayer use the head-of-household filing status if the taxpayer’s only dependent is his or her registered domestic partner?

A2. No. A taxpayer cannot file as head of household if the taxpayer’s only dependent is his or her registered domestic partner. A taxpayer’s registered domestic partner is not one of the specified related individuals in section 152(c) or (d) that qualifies the taxpayer to file as head of household, even if the registered domestic partner is the taxpayer’s dependent.

Q3. If registered domestic partners have a child, which parent may claim the child as a dependent?

A3. If a child is a qualifying child under section 152(c) of both parents who are registered domestic partners, either parent, but not both, may claim a dependency deduction for the qualifying child. If both parents claim a dependency deduction for the child on their income tax returns, the IRS will treat the child as the qualifying child of the parent with whom the child resides for the longer period of time during the taxable year. If the child resides with each parent for the same amount of time during the taxable year, the IRS will treat the child as the qualifying child of the parent with the higher adjusted gross income.

Q4. Can a registered domestic partner itemize deductions if his or her partner claims a standard deduction? 

A4. Yes. A registered domestic partner may itemize or claim the standard deduction regardless of whether his or her partner itemizes or claims the standard deduction. Although the law prohibits a taxpayer from itemizing deductions if the taxpayer’s spouse claims the standard deduction (section 63(c)(6)(A)), this provision does not apply to registered domestic partners, because registered domestic partners are not spouses for federal tax purposes.

Q5. If registered domestic partners adopt a child together, can one or both of the registered domestic partners qualify for the adoption credit?

A5. Yes. Each registered domestic partner may qualify to claim the adoption credit for the amount of the qualified adoption expenses paid for the adoption. The partners may not both claim a credit for the same qualified adoption expenses, and the sum of the credit taken by each registered domestic partner may not exceed the total amount paid. The adoption credit is limited to $12,970 per child in 2013. Thus, if both registered domestic partners paid qualified adoption expenses to adopt the same child, and the total of those expenses exceeds $12,970, the maximum credit available for the adoption is $12,970. The registered domestic partners may allocate this maximum between them in any way they agree, and the amount of credit claimed by one registered domestic partner can exceed the adoption expenses paid by that person, as long as the total credit claimed by both registered domestic partners does not exceed the total amount paid by them. The same rules generally apply in the case of a special needs adoption. 

Q6. If a taxpayer adopts the child of his or her registered domestic partner as a second parent or co-parent, may the taxpayer (“adopting parent”) claim the adoption credit for the qualifying adoption expenses he or she pays to adopt the child?

A6. Yes. The adopting parent may be eligible to claim an adoption credit. A taxpayer may not claim an adoption credit for the expenses of adopting the child of the taxpayer’s spouse (section 23) .  However, this limitation does not apply to adoptions by registered domestic partners because registered domestic partners are not spouses for federal tax purposes.

Q7. Do provisions of the federal tax law such as section 66 (treatment of community income) and section 469(i)(5) ($25,000 offset for passive activity losses for rental real estate activities) that apply to married taxpayers apply to registered domestic partners?

A7. No. Like other provisions of the federal tax law that apply only to married taxpayers, section 66 and section 469(i)(5) do not apply to registered domestic partners because registered domestic partners are not married for federal tax purposes.

Q8. Is a registered domestic partner the stepparent of his or her partner’s child?

A8. If a registered domestic partner is the stepparent of his or her partner’s child under state law, the registered domestic partner is the stepparent of the child for federal income tax purposes.


Publication 555, Community Property, provides general information for taxpayers, including registered domestic partners, who reside in community property states. The following questions and answers provide additional information to registered domestic partners (including same-sex and opposite-sex registered domestic partners) who reside in community property states and are subject to community property laws.

Q9. How do registered domestic partners determine their gross income?

A9. Registered domestic partners must each report half the combined community income earned by the partners.  In addition to half of the community income, a partner who has income that is not community income must report that separate income. 

Q10.  Can a registered domestic partner qualify to file his or her tax return using head-of-household filing status?

A10. Generally, to qualify as a head-of-household, a taxpayer must provide more than half the cost of maintaining his or her household during the taxable year, and that household must be the principal place of abode of the taxpayer’s dependent for more than half of the taxable year (section 2(b)). If registered domestic partners pay all of the costs of maintaining the household from community funds, each partner is considered to have incurred half the cost and neither can qualify as head of household. Even if one of the partners pays more than half by contributing separate funds, that partner cannot file as head of household if the only dependent is his or her registered domestic partner. A taxpayer’s registered domestic partner is not one of the specified related individuals in section 152(c) or (d) that qualifies the taxpayer to file as head of household, even if the partner is the taxpayer’s dependent.    

Q11. Can a registered domestic partner be a dependent of his or her partner for purposes of the dependency deduction under section 151?

A11. A registered domestic partner can be a dependent of his or her partner if the requirements of sections 151 and 152 are met. However, it is unlikely that registered domestic partners will satisfy the gross income requirement of section 152(d)(1)(B) and the support requirement of section 152(d)(1)(C). To satisfy the gross income requirement, the gross income of the individual claimed as a dependent must be less than the exemption amount ($3,900 for 2013). Because registered domestic partners each report half the combined community income earned by both partners, it is unlikely that a registered domestic partner will have gross income that is less than the exemption amount.   

To satisfy the support requirement, more than half of an individual’s support for the year must be provided by the person seeking the dependency deduction. If a registered domestic partner’s (Partner A’s) support comes entirely from community funds, that partner is considered to have provided half of his or her own support and cannot be claimed as a dependent by another. However, if the other registered domestic partner (Partner B) pays more than half of the support of Partner A by contributing separate funds, Partner A may be a dependent of Partner B for purposes of section 151, provided the other requirements of sections 151 and 152 are satisfied. 

Q12. Can a registered domestic partner be a dependent of his or her partner for purposes of the exclusion in section 105(b) for reimbursements of expenses for medical care?

A12. A registered domestic partner (Partner A) may be a dependent of his or her partner (Partner B) for purposes of the exclusion in section 105(b) only if the support requirement (discussed in Question 11, above) is satisfied. Unlike the requirements for section 152(d) (dependency deduction for a qualifying relative), section 105(b) does not require that Partner A's gross income be less than the exemption amount in order for Partner A to qualify as a dependent.                   

Q13. How should registered domestic partners report wages, other income items, and deductions on their federal income tax returns?

A13. Registered domestic partners should report wages, other income items, and deductions according to the instructions to Form 1040, U.S. Individual Income Tax Return, and related schedules, and Form 8958, Allocation of Tax Amounts Between Certain Individuals in Community Property States. Form 8958 is used to determine the allocation of tax amounts between registered domestic partners. Each partner must complete and attach Form 8958 to his or her Form 1040.

Q14. Should registered domestic partners report social security benefits as community income for federal tax purposes? 

A14. Generally, state law determines whether an item of income constitutes community income. Accordingly, if Social Security benefits are community income under state law, then they are also community income for federal income tax purposes. If Social Security benefits are not community income under state law, then they are not community income for federal income tax purposes. 

Q15. How should registered domestic partners report community income from a business on Schedule C, Profit or Loss From Business?

A15. Half of the income, deductions, and net earnings of a business operated by a registered domestic partner must be reported by each registered domestic partner on a Schedule C (or Schedule C-EZ). In addition, each registered domestic partner owes self-employment tax on half of the net earnings of the business. The self-employment tax rule under section 1402(a)(5) that overrides community income treatment and attributes the income, deductions, and net earnings to the spouse who carries on the trade or business does not apply to registered domestic partners.

Q16.  Are registered domestic partners each entitled to half of the credits for income tax withholding from the combined wages of the registered domestic partners?

A16. Yes. Because each registered domestic partner is taxed on half the combined community income earned by the partners, each is entitled to a credit for half of the income tax withheld on the combined wages.

Q17.  Are registered domestic partners each entitled to take credit for half of the total estimated tax payments paid by the partners?

A17. No. Unlike withholding credits, which are allowed to the person who is taxed on the income from which the tax is withheld, a registered domestic partner can take credit only for the estimated tax payments that he or she made.       

Q18. Are community property laws taken into account in determining earned income for purposes of the dependent care credit, the refundable portion of the child tax credit, the earned income credit, and the making work pay credit?   

A18. No. The federal tax laws governing these credits specifically provide that earned income is computed without regard to community property laws in determining the earned income amounts described in section 21(d) (dependent care credit), section 24(d) (the refundable portion of the child tax credit), section 32(a) (earned income credit), and section 36A(d) (making work pay credit).

Q19. Are community property laws taken into account in determining adjusted gross income (or modified adjusted gross income) for purposes of the dependent care credit, the child tax credit, the earned income credit, and the making work pay credit?

A19. Yes. Community property laws must be taken into account in determining the adjusted gross income (or modified adjusted gross income) amounts in section 21(a) (dependent care credit), section 24(b) (child tax credit), section 32(a) (earned income credit), and section 36A(b) (making work pay credit).

Q20. Are amounts a registered domestic partner receives for education expenses that cannot be excluded from the partner’s gross income (includible education benefits) considered to be community income? 

A20. Generally, state law determines whether an item of income constitutes community income. Accordingly, whether includible education benefits are community income for federal income tax purposes depends on whether they are community income under state law. If the includible education benefits are community income under state law, then they are community income for federal income tax purposes. If not community income under state law, they are not community income for federal income tax purposes. 

Q21. If only one registered domestic partner is a teacher and pays qualified out-of-pocket educator expenses from community funds, do the registered domestic partners split the educator expense deduction?

A21. No. Section 62(a)(2)(D) allows only eligible educators to take a deduction for qualified out-of-pocket educator expenses. If only one registered domestic partner is an eligible educator (the eligible partner), then only the eligible partner may claim a section 62(a)(2)(D) deduction. If the eligible partner uses community funds to pay educator expenses, the eligible partner may determine the deduction as if he or she made the entire expenditure. In that case, the eligible partner has received a gift from his or her partner equal to one-half of the expenditure.  

Q22. If a registered domestic partner incurs indebtedness for his or her qualified education expenses or the expenses of a dependent and pays interest on the indebtedness out of community funds, do the registered domestic partners split the interest deduction?

A22. No. To be a qualified education loan, the indebtedness must be incurred by a taxpayer to pay the qualified education expenses of the taxpayer, the taxpayer’s spouse, or a dependent of the taxpayer (section 221(d)(1)). Thus, only the partner who incurs debt to pay his or her own education expenses or the expenses of a dependent may deduct interest on a qualified education loan (the student partner). If the student partner uses community funds to pay the interest on the qualified education loan, the student partner may determine the deduction as if he or she made the entire expenditure. In that case, the student partner has received a gift from his or her partner equal to one-half of the expenditure. 

Q23.  If registered domestic partners pay the qualified educational expenses of one of the partners or a dependent of one of the partners with community funds, do the registered domestic partners split the section 25A credits (education credits)?

A23. No. Only the partner who pays his or her own education expenses or the expenses of his or her dependent is eligible for an education credit (the student partner). If the student partner uses community funds to pay the education expenses, the student partner may determine the credit as if he or she made the entire expenditure. In that case, the student partner has received a gift from his or her partner equal to one-half of the expenditure. Similarly, if the student partner is allowed a deduction under section 222 (deduction for qualified tuition and related expenses), and uses community funds to pay the education expenses, the student partner may determine the qualified tuition expense deduction as if he or she made the entire expenditure. In that case, the student partner has received a gift from his or her partner equal to one-half of the expenditure.     

Q24. Are community property laws taken into account in determining compensation for purposes of the IRA deduction?

A24. No. The federal tax laws governing the IRA deduction (section 219(f)(2)) specifically provide that the maximum IRA deduction (under section 219(b)) is computed separately for each individual, and that these IRA deduction rules are applied without regard to any community property laws. Thus, each individual determines whether he or she is eligible for an IRA deduction by computing his or her individual compensation (determined without application of community property laws). 

Q25. If a registered domestic partner is self-employed and pays health insurance premiums for both partners out of community property funds, are both partners allowed a deduction under section 162(l) (deduction for self-employed health insurance)?

A25. If one of the registered domestic partners is a self-employed individual treated as an employee within the meaning of section 401(c)(1)(the employee partner) and the other partner is not (the non-employee partner), the employee partner may be allowed a deduction under section 162(l) for the cost of the employee partner’s health insurance paid out of community funds. If the non-employee partner is also covered by the health insurance, the portion of the cost attributable to the non-employee partner’s coverage is not deductible by either the employee partner or the non-employee partner under section 162(l).  

Q26. If a registered domestic partner has a dependent and incurs employment-related expenses that are paid out of community funds, how does the registered domestic partner calculate the dependent care credit?  How about the child tax credit?

A26. If a registered domestic partner has a qualifying individual as defined in section 21(b)(1) and incurs employment-related expenses as defined in section 21(b)(2) for the care of the qualifying individual that are paid with community funds, the partner (employee partner) may determine the dependent care credit as if he or she made the entire expenditure. In that case, the employee partner has received a gift from his or her partner equal to one-half of the expenditure. In computing the dependent care credit, the following rules apply:

  • The employee partner must reduce the employment-related expenses by any amounts he or she excludes from income under section 129 (exclusion for employees for dependent care assistance furnished pursuant to a program described in section 129(d));
  • The earned income limitation described in section 21(d) is determined without regard to community property laws; and
  • The adjusted gross income of the employee partner is determined by taking into account community property laws.

A child tax credit is allowed for each qualifying child of a taxpayer for whom the taxpayer is allowed a personal exemption deduction. Thus, if a registered domestic partner has one or more dependents who is a qualifying child, the registered domestic partner may be allowed a child tax credit for each qualifying child. In determining the amount of the allowable credit, the modified adjusted gross income of the registered domestic partner with the qualifying child is determined by taking into account community property laws. Community property laws are ignored, however, in determining the refundable portion of the child tax credit.

Q27. Does Rev. Proc. 2002-69, 2002-2 C.B. 831, apply to registered domestic partners?

A27. No. Rev. Proc. 2002-69 allows spouses to classify certain entities solely owned by the spouses as community property, as either a disregarded entity or a partnership for federal tax purposes. Rev. Proc. 2002-69 applies only to spouses. Because registered domestic partners are not spouses for federal tax purposes, Rev. Proc. 2002-69 does not apply to registered domestic partners.

Related Item: Forms and Publications

Page Last Reviewed or Updated: 19-Sep-2013

The Irs Gov Form 1040a For 2012

Irs gov form 1040a for 2012 Index A Accidentes, Pérdidas deducibles. Irs gov form 1040a for 2012 , Pérdidas no deducibles. Irs gov form 1040a for 2012 Agencia Federal para el Manejo de Emergencias (FEMA) , cómo comunicarse con la, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Ajustes a la base, Ajuste a la base de los bienes de una sociedad anónima. Irs gov form 1040a for 2012 , Ajustes a la Base Aplazamiento de la declaración de una ganancia, Aplazamiento de la Declaración de una Ganancia Bienes de reposición adquiridos antes de presentar la declaración de impuestos, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. Irs gov form 1040a for 2012 Bienes de reposición adquiridos después de haber presentado la declaración de impuestos, Bienes de reposición adquiridos después de haber presentado la declaración de impuestos. Irs gov form 1040a for 2012 Cambio de idea, Si cambia de idea. Irs gov form 1040a for 2012 Declaración enmendada, Declaración enmendada. Irs gov form 1040a for 2012 Documento escrito requerido, Documento escrito requerido. Irs gov form 1040a for 2012 Límite de 3 años, Límite de 3 años. Irs gov form 1040a for 2012 Sustitución de los bienes de reposición, Sustitución de los bienes de reposición. Irs gov form 1040a for 2012 Asistencia (see Ayuda con los impuestos) Automóviles Accidentes, Pérdidas deducibles. Irs gov form 1040a for 2012 Valor justo de mercado de, Valor de automóviles. Irs gov form 1040a for 2012 Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos B Base Ajustada, Base Ajustada Ajustes a, Ajuste a la base de los bienes de una sociedad anónima. Irs gov form 1040a for 2012 , Ajustes a la Base Propiedad de Reposición, Base de la propiedad de reposición. Irs gov form 1040a for 2012 Base ajustada, Base Ajustada Bienes de reposición, Bienes de Reposición Ajuste a la base de los bienes de una sociedad anónima, Ajuste a la base de los bienes de una sociedad anónima. Irs gov form 1040a for 2012 Aplazamiento de la declaración de una ganancia, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. Irs gov form 1040a for 2012 Pago adelantado, Pago adelantado. Irs gov form 1040a for 2012 Vivienda principal Ubicada en zona de desastre, Vivienda principal en una zona de desastre. Irs gov form 1040a for 2012 Bienes de uso personal Cómo declarar pérdidas y ganancias, Bienes de uso personal. Irs gov form 1040a for 2012 Bienes extraviados o perdidos, Bienes extraviados o perdidos. Irs gov form 1040a for 2012 Bienes muebles Deducción de pérdidas, cálculo de, Bienes muebles. Irs gov form 1040a for 2012 Bienes raíces de uso personal, Excepción en el caso de bienes inmuebles de uso personal. Irs gov form 1040a for 2012 Bienes robados (see Pérdidas por robo) Bienes robados recuperados, Bienes robados recuperados. Irs gov form 1040a for 2012 C Comentarios sobre la publicación, Comentarios y sugerencias. Irs gov form 1040a for 2012 Cómo aplazar la declaración de una ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular una ganancia, Propiedad usada en parte para fines comerciales y en parte para fines personales. Irs gov form 1040a for 2012 Cómo calcular una pérdida, Comprobación de las pérdidas por robo. Irs gov form 1040a for 2012 Base ajustada, Base Ajustada Pérdidas en zonas de desastre, Cómo calcular la deducción de pérdidas. Irs gov form 1040a for 2012 Seguro y otros reembolsos, Seguro y Otros Reembolsos Cómo Calcular una Pérdida, Cómo Calcular la Deducción Cómo declarar pérdidas y ganancias, Declaración de una ganancia. Irs gov form 1040a for 2012 , Cómo Declarar Pérdidas y Ganancias Adquiridos antes o después de presentar la declaración de impuestos, Cuándo Declarar Pérdidas y Ganancias Base, ajustes a la, Ajustes a la Base Bienes de uso personal, Bienes de uso personal. Irs gov form 1040a for 2012 Deducciones mayores al ingreso, Si las Deducciones son Mayores que el Ingreso Depósitos monetarios, Cómo se declaran las pérdidas de depósitos monetarios. Irs gov form 1040a for 2012 Tabla 1, Tabla 1. Irs gov form 1040a for 2012 Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. Irs gov form 1040a for 2012 Propiedad comercial y de generación de ingresos, Bienes comerciales y de generación de ingresos. Irs gov form 1040a for 2012 Comprobación de las Pérdidas, Comprobación de las Pérdidas Contribuyentes casados Límites de la deducción, Contribuyentes casados. Irs gov form 1040a for 2012 , Contribuyentes casados. Irs gov form 1040a for 2012 Costos Fotografías tomadas después de la pérdida, Costos de fotografías y tasaciones. Irs gov form 1040a for 2012 Gastos imprevistos, Gastos afines. Irs gov form 1040a for 2012 Jardines, Jardines. Irs gov form 1040a for 2012 Limpieza, Costos de limpieza y reparaciones. Irs gov form 1040a for 2012 Protección, Costos de protección. Irs gov form 1040a for 2012 Reparaciones, Costos de limpieza y reparaciones. Irs gov form 1040a for 2012 Reposición, Costos de reposición. Irs gov form 1040a for 2012 Tasaciones, Costos de fotografías y tasaciones. Irs gov form 1040a for 2012 Costos de limpieza, Costos de limpieza y reparaciones. Irs gov form 1040a for 2012 Costos de protección, Costos de protección. Irs gov form 1040a for 2012 Costos de reparación, Costos de limpieza y reparaciones. Irs gov form 1040a for 2012 Costos de reposición, Costos de reposición. Irs gov form 1040a for 2012 D Declaración enmendada, Declaración enmendada. Irs gov form 1040a for 2012 Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Irs gov form 1040a for 2012 Desastres declarados por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. Irs gov form 1040a for 2012 , Pérdidas en Zonas de Desastre Deudas incobrables, Deudas incobrables no relacionadas con los negocios. Irs gov form 1040a for 2012 Deudas incobrables no relacionadas con los negocios, Deudas incobrables no relacionadas con los negocios. Irs gov form 1040a for 2012 Documentación de la pérdida, Comprobación de las pérdidas por robo. Irs gov form 1040a for 2012 Donaciones en efectivo, Donaciones en efectivo. Irs gov form 1040a for 2012 E Entidad afín, compra de bienes de reposición de una, Compra de bienes de reposición de una entidad afín. Irs gov form 1040a for 2012 Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Irs gov form 1040a for 2012 Expropiaciones forzosas, Expropiaciones forzosas. Irs gov form 1040a for 2012 F Fallecimiento de un contribuyente Aplazamiento de la declaración de una ganancia, Fallecimiento de un contribuyente. Irs gov form 1040a for 2012 Fines comerciales, propiedad usada en parte para, Propiedad usada en parte para fines comerciales y en parte para fines personales. Irs gov form 1040a for 2012 Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Irs gov form 1040a for 2012 Formulario 1040, Anexo A, Bienes de uso personal. Irs gov form 1040a for 2012 Formulario 1040, Anexo D, Bienes de uso personal. Irs gov form 1040a for 2012 Formulario 1040X Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. Irs gov form 1040a for 2012 Formulario 4684 Cómo declarar pérdidas y ganancias en bienes de uso personal, Bienes de uso personal. Irs gov form 1040a for 2012 Fotografías Documentación de la pérdida, Costos de fotografías y tasaciones. Irs gov form 1040a for 2012 G Ganancias Aplazamiento de, Aplazamiento de la Declaración de una Ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular, Cómo Calcular una Ganancia Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Cuándo declarar, Si cambia de idea. Irs gov form 1040a for 2012 Reembolsos, Ganancias por reembolsos. Irs gov form 1040a for 2012 Gastos afines, Gastos afines. Irs gov form 1040a for 2012 Gastos imprevistos, Gastos afines. Irs gov form 1040a for 2012 I Información adicional (see Ayuda con los impuestos) J Jardines, Jardines. Irs gov form 1040a for 2012 L Límites de la deducción, Límites de la Deducción Límites de la Deducción Regla de los $100, Regla de los $100 Regla del 10%, Regla del 10% Regla del 2%, Regla del 2% N Niños desaparecidos, fotografías de, Recordatorios P Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. Irs gov form 1040a for 2012 Pagos del seguro por gastos de manutención, Pagos del seguro por gastos de manutención. Irs gov form 1040a for 2012 Paneles de Yeso (Drywall) Corrosivos, Procedimiento Especial Correspondiente a Daños Ocasionados por Paneles de Yeso (Drywall) Corrosivos Pérdida de inventario, Pérdida de inventario. Irs gov form 1040a for 2012 Pérdidas en zonas de desastre, Pérdida de inventario por desastre. Irs gov form 1040a for 2012 Pérdida de madera en pie, Pérdida de madera en pie. Irs gov form 1040a for 2012 Pérdidas Calcular la cantidad (see Cómo calcular una pérdida) Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Comprobación de las, Recuperación de pérdida deducida. Irs gov form 1040a for 2012 Cuándo declarar, Si cambia de idea. Irs gov form 1040a for 2012 (Tabla 3), Tabla 3. Irs gov form 1040a for 2012 Cuándo deducir una pérdida por hecho fortuito o robo Depósitos monetarios (see Pérdidas de depósitos) Documentación de, Comprobación de las pérdidas por robo. Irs gov form 1040a for 2012 Hecho Fortuito (see Pérdidas por hecho fortuito) Robo (see Pérdidas por robo) Zonas de desastre (see Pérdidas en zonas de desastre) Pérdidas de Depósitos Declaración de (Tabla 1), Tabla 1. Irs gov form 1040a for 2012 Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas de depósitos monetarios, Bienes extraviados o perdidos. Irs gov form 1040a for 2012 , Tabla 3. Irs gov form 1040a for 2012 Cuándo deducir una pérdida por hecho fortuito o robo Cuándo declarar, Pérdidas de depósitos monetarios. Irs gov form 1040a for 2012 Pérdidas deducibles, Pérdidas deducibles. Irs gov form 1040a for 2012 Pérdidas en Zonas de Desastre Cómo calcular la deducción de pérdidas, Cómo calcular la deducción de pérdidas. Irs gov form 1040a for 2012 Cómo deducir la pérdida del año anterior, Cómo deducir la pérdida del año anterior. Irs gov form 1040a for 2012 Cuándo deducir, Cuándo deducir la pérdida. Irs gov form 1040a for 2012 Tabla 3, Tabla 3. Irs gov form 1040a for 2012 Cuándo deducir una pérdida por hecho fortuito o robo Declaración en una declaración enmendada, Declaración de pérdida por desastre en declaración de impuestos enmendada. Irs gov form 1040a for 2012 Desastre declarado por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. Irs gov form 1040a for 2012 , Pérdidas en Zonas de Desastre Documentación, Documentación. Irs gov form 1040a for 2012 Formulario 1040X, Cómo declarar la pérdida en el Formulario 1040X. Irs gov form 1040a for 2012 Inventario, Pérdida de inventario por desastre. Irs gov form 1040a for 2012 Pagos calificados de asistencia en caso de desastre, Pagos calificados de asistencia en caso de desastre. Irs gov form 1040a for 2012 Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. Irs gov form 1040a for 2012 Plazos Tributarios Aplazados, Zona de desastre con cobertura. Irs gov form 1040a for 2012 Préstamo federal cancelado, Préstamo federal cancelado. Irs gov form 1040a for 2012 Reglas para vivienda principal, Vivienda principal en zona de desastre. Irs gov form 1040a for 2012 , Ganancias. Irs gov form 1040a for 2012 Vivienda inhabitable, Vivienda inhabitable por desastre. Irs gov form 1040a for 2012 Pérdidas en zonas de desastre, Pérdida del inquilino. Irs gov form 1040a for 2012 Pérdidas no deducibles, Pérdidas no deducibles. Irs gov form 1040a for 2012 Pérdidas por hecho fortuito, Tabla 3. Irs gov form 1040a for 2012 Cuándo deducir una pérdida por hecho fortuito o robo Comprobación de las, Comprobación de las pérdidas por hecho fortuito. Irs gov form 1040a for 2012 Cuándo declarar, Pérdidas. Irs gov form 1040a for 2012 Definición, Hecho Fortuito Depósitos monetarios, pérdidas de, Pérdida ordinaria o por hechos fortuitos. Irs gov form 1040a for 2012 Deterioro progresivo, Deterioro progresivo. Irs gov form 1040a for 2012 Pérdidas deducibles, Pérdidas deducibles. Irs gov form 1040a for 2012 Pérdidas no deducibles, Pérdidas no deducibles. Irs gov form 1040a for 2012 Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. Irs gov form 1040a for 2012 Pérdidas por robo, Robo Bienes extraviados o perdidos, Bienes extraviados o perdidos. Irs gov form 1040a for 2012 Comprobación de las, Comprobación de las pérdidas por robo. Irs gov form 1040a for 2012 Cuándo declarar, Pérdidas. Irs gov form 1040a for 2012 Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 3. Irs gov form 1040a for 2012 Cuándo deducir una pérdida por hecho fortuito o robo Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). Irs gov form 1040a for 2012 Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. Irs gov form 1040a for 2012 Valor justo de mercado de los bienes robados, Valor justo de mercado de los bienes robados. Irs gov form 1040a for 2012 Plazo de reposición, Plazo de Reposición Prórroga de, Prórroga. Irs gov form 1040a for 2012 Plazos Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Propiedad alquilada, Propiedad alquilada. Irs gov form 1040a for 2012 Cuándo declarar, Pérdida del inquilino. Irs gov form 1040a for 2012 Propiedad comercial o de generación de ingresos, Propiedad comercial o de generación de ingresos. Irs gov form 1040a for 2012 Propiedad de reposición Base de, Base de la propiedad de reposición. Irs gov form 1040a for 2012 Vivienda principal, Vivienda principal repuesta. Irs gov form 1040a for 2012 Publicaciones (see Ayuda con los impuestos) R Reducción de intereses, Reducción de intereses y multas. Irs gov form 1040a for 2012 Reducción de intereses y multas, Reducción de intereses y multas. Irs gov form 1040a for 2012 Reducción de multas, Reducción de intereses y multas. Irs gov form 1040a for 2012 Reembolsos Asistencia en caso de desastre, Asistencia en caso de desastre. Irs gov form 1040a for 2012 Donaciones en efectivo, Donaciones en efectivo. Irs gov form 1040a for 2012 Falta de presentación de una solicitud, Falta de presentación de una solicitud de reembolso. Irs gov form 1040a for 2012 Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. Irs gov form 1040a for 2012 Recibido después de la deducción de una pérdida, Reembolso Recibido Después de la Deducción de una Pérdida Tipos de, Tipos de Reembolsos Registros para el cálculo de pérdidas por hecho fortuito y robo, Registros para el cálculo de pérdidas por hecho fortuito y robo. Irs gov form 1040a for 2012 S Seguros, Seguro y Otros Reembolsos Gastos de manutención, pagos del seguro por, Pagos del seguro por gastos de manutención. Irs gov form 1040a for 2012 Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. Irs gov form 1040a for 2012 Servicios gratuitos para los impuestos, Cómo Obtener Ayuda con los Impuestos Subsidios de asistencia en caso de desastre, Asistencia en caso de desastre. Irs gov form 1040a for 2012 Subsidios estales de asistencia por desastres para empresas, Subsidios estatales de asistencia por desastre para empresas. Irs gov form 1040a for 2012 Subsidios federales de asistencia en caso de desastre, Subsidios federales de asistencia en caso de desastre. Irs gov form 1040a for 2012 Sugerencias para la publicación, Comentarios y sugerencias. Irs gov form 1040a for 2012 T Tablas y figuras Cómo Declarar la Pérdida de Depósitos Monetarios (Tabla 1), Tabla 1. Irs gov form 1040a for 2012 Cómo Declarar la Pérdida de Depósitos Monetarios Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 1. Irs gov form 1040a for 2012 Cómo Declarar la Pérdida de Depósitos Monetarios , Tabla 3. Irs gov form 1040a for 2012 Cuándo deducir una pérdida por hecho fortuito o robo Tasaciones, Tasaciones. Irs gov form 1040a for 2012 , Costos de fotografías y tasaciones. Irs gov form 1040a for 2012 V Valor justo de mercado Cálculo de la disminución de, Disminución del Valor Justo de Mercado Puntos a no tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a No Tener en Cuenta Puntos a tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a Tener en Cuenta Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores, Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. Irs gov form 1040a for 2012 Valor sentimental, Valor sentimental. Irs gov form 1040a for 2012 Prev  Up     Home   More Online Publications