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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Tax Forms For 2012

H&r Block Free Tax PreperationHow To File Ez Tax FormFile Taxes 2008How Do I Amend My 2012 Taxes1040ez Form BookletH And R Block Free OnlineE File A 1040xHow Do I File Taxes On UnemploymentFederal Tax Forms 2007Tax Filing Deadline 2010How Do I File Taxes From 2012Amend 2009 Tax ReturnFile 2010 Taxes Online2011 1040aFree Online Federal Tax Filing 2012File Taxes Online Free 20122011 Federal Income Tax 1040ez2012 Tax Return FormsFree Tax Preparation LocationsFile For 2011 TaxesH And R Block Free Filing1040x Tax Form 2012Form 4868MyfreetaxsFile 1040 Ez OnlineHow Do I Refile My TaxesNeed To File 2010 Taxes OnlineIrsefileFile 2006 Tax ReturnFree State Filing TurbotaxEz FormsIrs Gov FreefileAmend Tax Form2011 Irs Forms And Publications1040x Free Software DownloadsState EfileState Of Louisiana Amended Return Form 1040x2011 Taxact OnlineTax For Military Active Duty1040a Tax Form

Tax Forms For 2012

Tax forms for 2012 Publication 503 - Introductory Material Table of Contents Future Developments Reminders IntroductionOrdering forms and publications. Tax forms for 2012 Tax questions. Tax forms for 2012 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 503, such as legislation enacted after it was published, go to www. Tax forms for 2012 irs. Tax forms for 2012 gov/pub503. Tax forms for 2012 Reminders Taxpayer identification number needed for each qualifying person. Tax forms for 2012  You must include on line 2 of Form 2441, Child and Dependent Care Expenses, the name and taxpayer identification number (generally the social security number) of each qualifying person. Tax forms for 2012 See Taxpayer identification number under Qualifying Person Test, later. Tax forms for 2012 You may have to pay employment taxes. Tax forms for 2012  If you pay someone to come to your home and care for your dependent or spouse, you may be a household employer who has to pay employment taxes. Tax forms for 2012 Usually, you are not a household employer if the person who cares for your dependent or spouse does so at his or her home or place of business. Tax forms for 2012 See Employment Taxes for Household Employers, later. Tax forms for 2012 Photographs of missing children. Tax forms for 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax forms for 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax forms 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. Tax forms for 2012 Introduction This publication explains the tests you must meet to claim the credit for child and dependent care expenses. Tax forms for 2012 It explains how to figure and claim the credit. Tax forms for 2012 You may be able to claim the credit if you pay someone to care for your dependent who is under age 13 or for your spouse or dependent who is not able to care for himself or herself. Tax forms for 2012 The credit can be up to 35% of your expenses. Tax forms for 2012 To qualify, you must pay these expenses so you can work or look for work. Tax forms for 2012 This publication also discusses some of the employment tax rules for household employers. Tax forms for 2012 Dependent care benefits. Tax forms for 2012   If you received any dependent care benefits from your employer during the year, you may be able to exclude from your income all or part of them. Tax forms for 2012 You must complete Form 2441, Part III, before you can figure the amount of your credit. Tax forms for 2012 See Dependent Care Benefits under How To Figure the Credit, later. Tax forms for 2012 Comments and suggestions. Tax forms for 2012   We welcome your comments about this publication and your suggestions for future editions. Tax forms for 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax forms for 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax forms for 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax forms for 2012   You can send your comments from www. Tax forms for 2012 irs. Tax forms for 2012 gov/formspubs/. Tax forms for 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax forms for 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax forms for 2012 Ordering forms and publications. Tax forms for 2012   Visit www. Tax forms for 2012 irs. Tax forms for 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax forms for 2012 Internal Revenue Service 1201 N. Tax forms for 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax forms for 2012   If you have a tax question, check the information available on IRS. Tax forms for 2012 gov or call 1-800-829-1040. Tax forms for 2012 We cannot answer tax questions sent to either of the above addresses. Tax forms for 2012 Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 926 Household Employer's Tax Guide Form (and Instructions) 2441 Child and Dependent Care Expenses Schedule H (Form 1040) Household Employment Taxes W-10 Dependent Care Provider's Identification and Certification See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Tax forms for 2012 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit; Helpful Resources, Tax Tips Available on IRS.gov

Español

IR-2014-27, March 10, 2014

WASHINGTON — With business tax-filing deadlines fast approaching, the Internal Revenue Service today encouraged small employers that provide health insurance coverage to their employees to check out the small business health care tax credit and then claim it if they qualify.

The Small Business Health Care Tax Credit page on IRS.gov is packed with information and resources designed to help small employers see if they qualify for the credit and then figure it correctly. These include a 2013 tax credit estimator, examples of typical tax savings under various scenarios and answers to frequently-asked questions.

Additionally, the IRS has Health Care Tax Tips, designed to provide useful information to employers, families and individuals. These tips include a new Small Business Health Care Tax Credit tip as well as tips covering other Affordable Care Act topics.

The small business health care tax credit was included in the Affordable Care Act enacted in 2010. Under the ACA, eligible small employers can claim the credit for 2010 through 2013 and for two additional years beginning in 2014. For 2010 through 2013, the maximum credit is 35 percent of premiums paid by eligible small businesses and 25 percent of premiums paid by eligible tax-exempt organizations. In 2014, the maximum credit rate rises to 50 percent for small businesses and 35 percent for tax-exempt organizations.

Small employers that pay at least half of the premiums for employee health insurance coverage under a qualifying arrangement may be eligible for this credit. The credit is specifically targeted to help small businesses and tax-exempt organizations provide health insurance for their employees.

Depending upon how they are structured, eligible small employers are likely subject to one of the following three tax-filing deadlines, which fall in coming weeks:

  • March 17: Corporations and S Corporations that file on a calendar year basis can figure the credit on Form 8941 attached to the income tax return.
  • April 15: Partnerships and individuals have until April 15 to complete and file their income tax returns (partnerships on Form 1065 and individuals on Form 1040). Sole proprietors can figure the credit on Form 8941 attached to the individual income tax return. Individuals who have business income and credits reported to them on Schedules K-1—partners in partnerships, S corporation shareholders and beneficiaries of estates and trusts—will report the credit amount directly on Form 3800– no Form 8941 required. The resulting credit is entered on Form 1040, Line 53.
  • May 15: Tax-exempt organizations that file on a calendar year basis can use Form 8941 and then claim the credit on Form 990-T, Line 44f.

Taxpayers needing more time to determine eligibility should consider obtaining an automatic tax-filing extension, usually for six months. See Form 4868 for individuals, Form 7004 for businesses and Form 8868 for tax-exempt organizations.

Businesses that have already filed and later find that they qualified in 2013 or an earlier year can still claim the credit by filing an amended return for the affected years. Corporations use Form 1120X, individuals use Form 1040X and tax-exempt organizations use Form 990-T. A three-year statute of limitations normally applies to these refund claims. See the instructions to these forms for details.

Some businesses and tax-exempt organizations that already locked into health insurance plan structures and contributions may not have had the opportunity to make any needed adjustments to qualify for the credit for 2013 or earlier years. These employers can still make changes so they qualify to claim the credit on future returns.

To learn more about the Small Business Health Care Tax Credit and view tips about other ACA topics, visit the Health Care Tax Tip page on IRS.gov/aca. Newly added tips include:

  • Small Business Health Care Tax Credit ─ Employers can find out if they qualify and how much they can get.
  • What You Need to Know about the Amount of Health Insurance Reported on Form W-2 - Learn about the amount of health insurance reported on Form W-2. 
  • What do I need to know about the Health Care Law for my 2013 Tax Return? – Provides tips that help with filing the 2013 income tax return, including information about filing requirements and Form W-2.

To receive copies of IRS tax tips via email, subscribe at www.irs.gov/uac/Subscribe-to-IRS-Tax-Tips.

Follow the IRS on New Media
Subscribe to IRS Newswire

Page Last Reviewed or Updated: 13-Mar-2014

The Tax Forms For 2012

Tax forms for 2012 Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Tax forms for 2012 Tax questions. Tax forms for 2012 Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. Tax forms for 2012 This publication has information on business income, expenses, and tax credits that may help you file your income tax return. Tax forms for 2012 Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. Tax forms for 2012 Sole proprietor. Tax forms for 2012   A sole proprietor is someone who owns an unincorporated business by himself or herself. Tax forms for 2012 However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. Tax forms for 2012 Trade or business. Tax forms for 2012    A trade or business is generally an activity carried on to make a profit. Tax forms for 2012 The facts and circumstances of each case determine whether or not an activity is a trade or business. Tax forms for 2012 You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. Tax forms for 2012 You do need to make ongoing efforts to further the interests of your business. Tax forms for 2012   You do not have to carry on regular full-time business activities to be self-employed. Tax forms for 2012 Having a part-time business in addition to your regular job or business may be self-employment. Tax forms for 2012 Independent contractor. Tax forms for 2012    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. Tax forms for 2012 However, whether they are independent contractors or employees depends on the facts in each case. Tax forms for 2012 The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. Tax forms for 2012 The earnings of a person who is working as an independent contractor are subject to self-employment tax. Tax forms for 2012 For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. Tax forms for 2012 Statutory employee. Tax forms for 2012   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. Tax forms for 2012 Statutory employees use Schedule C or C-EZ to report their wages and expenses. Tax forms for 2012 Limited liability company (LLC). Tax forms for 2012   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. Tax forms for 2012 Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. Tax forms for 2012 An owner who is an individual may use Schedule C or C-EZ. Tax forms for 2012 Business owned and operated by spouses. Tax forms for 2012   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Tax forms for 2012 Do not use Schedule C or C-EZ. Tax forms for 2012 Instead, file Form 1065, U. Tax forms for 2012 S. Tax forms for 2012 Return of Partnership Income. Tax forms for 2012 For more information, see Publication 541, Partnerships. Tax forms for 2012    Exception—Community income. Tax forms for 2012 If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Tax forms for 2012 S. Tax forms for 2012 possession, you can treat the business either as a sole proprietorship or a partnership. Tax forms for 2012 The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax forms for 2012 A change in your reporting position will be treated as a conversion of the entity. Tax forms for 2012    Exception—Qualified joint venture. Tax forms for 2012 If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. Tax forms for 2012 Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. Tax forms for 2012 For an explanation of "material participation," see the Instructions for Schedule C, line G. Tax forms for 2012   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Tax forms for 2012 Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. Tax forms for 2012 For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. Tax forms for 2012 This publication does not cover the topics listed in the following table. Tax forms for 2012    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. Tax forms for 2012   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. Tax forms for 2012 After each question is the location in this publication where you will find the related discussion. Tax forms for 2012 Table A. Tax forms for 2012 What You Need To Know About Federal Taxes (Note. Tax forms for 2012 The following is a list of questions you may need to answer so you can fill out your federal income tax return. Tax forms for 2012 Chapters are given to help you find the related discussion in this publication. Tax forms for 2012 ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. Tax forms for 2012 What forms must I file?   See chapter 1. Tax forms for 2012 What must I do if I have employees?   See Employment Taxes in chapter 1. Tax forms for 2012 Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. Tax forms for 2012 What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. Tax forms for 2012 What kinds of business income do I have to report on my tax return?   See chapter 5. Tax forms for 2012 What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. Tax forms for 2012 What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. Tax forms for 2012 What happens if I have a business loss? Can I deduct it?   See chapter 9. Tax forms for 2012 What must I do if I disposed of business property during the year?   See chapter 3. Tax forms for 2012 What are my rights as a taxpayer?   See chapter 11. Tax forms for 2012 Where do I go if I need help with federal tax matters?   See chapter 12. Tax forms for 2012 IRS mission. Tax forms for 2012   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Tax forms for 2012 Comments and suggestions. Tax forms for 2012   We welcome your comments about this publication and your suggestions for future editions. Tax forms for 2012   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax forms for 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax forms for 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax forms for 2012   You can send your comments from www. Tax forms for 2012 irs. Tax forms for 2012 gov/formspubs/. Tax forms for 2012 Click on “More Information” then on “Comment on Tax Forms and Publications. Tax forms for 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Tax forms for 2012 Ordering forms and publications. Tax forms for 2012   Visit  www. Tax forms for 2012 irs. Tax forms for 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Tax forms for 2012  Internal Revenue Service 1201 N. Tax forms for 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax forms for 2012   If you have a tax question, check the information available on IRS. Tax forms for 2012 gov or call 1-800-829-1040. Tax forms for 2012 We cannot answer tax questions sent to either of the above addresses. Tax forms for 2012 Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. Tax forms for 2012 irs. Tax forms for 2012 gov/pub334. Tax forms for 2012 What's New for 2013 The following are some of the tax changes for 2013. Tax forms for 2012 For information on other changes, go to IRS. Tax forms for 2012 gov. Tax forms for 2012 Tax rates. Tax forms for 2012 . Tax forms for 2012  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. Tax forms for 2012 4%. Tax forms for 2012 The Medicare part of the tax remains at 2. Tax forms for 2012 9%. Tax forms for 2012 As a result, the self-employment tax is 15. Tax forms for 2012 3%. Tax forms for 2012 Maximum net earnings. Tax forms for 2012  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. Tax forms for 2012 There is no maximum limit on earnings subject to the Medicare part. Tax forms for 2012 Standard mileage rate. Tax forms for 2012  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Tax forms for 2012 5 cents per mile. Tax forms for 2012 For more information, see Car and Truck Expenses in chapter 8. Tax forms for 2012 Simplified method for business use of home deduction. Tax forms for 2012 . Tax forms for 2012  The IRS now provides a simplified method to determine your expenses for business use of your home. Tax forms for 2012 For more information, see Business Use of Your Home in chapter 8. Tax forms for 2012 What's New for 2014 The following are some of the tax changes for 2014. Tax forms for 2012 For information on other changes, go to IRS. Tax forms for 2012 gov. Tax forms for 2012 Standard mileage rate. Tax forms for 2012  For 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Tax forms for 2012 Self-employment tax. Tax forms for 2012  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. Tax forms for 2012 Reminders Accounting methods. Tax forms for 2012  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. Tax forms for 2012 For more information, see Inventories in chapter 2. Tax forms for 2012 Reportable transactions. Tax forms for 2012  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Tax forms for 2012 You may have to pay a penalty if you are required to file Form 8886 but do not do so. Tax forms for 2012 You may also have to pay interest and penalties on any reportable transaction understatements. Tax forms for 2012 Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. Tax forms for 2012 For more information, see the Instructions for Form 8886. Tax forms for 2012 Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax forms for 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax forms 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. Tax forms for 2012 Prev  Up  Next   Home   More Online Publications