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

Vita Tax Program 2012 Locations

Irs Online 1040ezHow To Ammend TaxesCheap State Tax FilingIncome Tax Deductions 2012Taxact 2008 Free DownloadFree Irs1040x Amendment1090ezI Had Received Disability Can I File Income Tax Can I How Much Can I Money For RefurnHow To Amend 2012 Federal Tax ReturnState Tax Forms 2013Irs 1040ez Form 2012Turbotax Login1040ez 2011 Tax FormCan I File 1040ez OnlineOnline Tax CalculatorEarned Income Tax CreditFiling State Tax FreeI Need To File My State Taxes Only1040ez ComTurbo Tax MilitaryH&r Block Tax EstimatorFederal Income Tax Forms 1040ezHow To File Student TaxesIrs Amendment1040nr Ez 2011Tax Forms 1040ez 2014H&rblock ComFile 1040x Online Amended ReturnFilling 1040x W Form 8863Handr BlockAmended Tax Return OnlineMyfreetaxes WalmartEfile 2012Efile Tax CalculatorFile Taxes Previous YearFree Irs Tax Filing 20121040ez Instruction BookFiling State Taxes OnlineFiling Taxes For 2013

Vita Tax Program 2012 Locations

Vita tax program 2012 locations 30. Vita tax program 2012 locations   How To Figure Your Tax Table of Contents Introduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return Introduction After you have figured your income and deductions as explained in Parts One through Five, your next step is to figure your tax. Vita tax program 2012 locations This chapter discusses: The general steps you take to figure your tax, An additional tax you may have to pay called the alternative minimum tax (AMT), and The conditions you must meet if you want the IRS to figure your tax. Vita tax program 2012 locations Figuring Your Tax Your income tax is based on your taxable income. Vita tax program 2012 locations After you figure your income tax and AMT, if any, subtract your tax credits and add any other taxes you may owe. Vita tax program 2012 locations The result is your total tax. Vita tax program 2012 locations Compare your total tax with your total payments to determine whether you are entitled to a refund or if you must make a payment. Vita tax program 2012 locations This section provides a general outline of how to figure your tax. Vita tax program 2012 locations You can find step-by-step directions in the Instructions for Forms 1040EZ, 1040A, and 1040. Vita tax program 2012 locations If you are unsure of which tax form you should file, see Which Form Should I Use? in chapter 1. Vita tax program 2012 locations Tax. Vita tax program 2012 locations   Most taxpayers use either the Tax Table or the Tax Computation Worksheet to figure their income tax. Vita tax program 2012 locations However, there are special methods if your income includes any of the following items. Vita tax program 2012 locations A net capital gain. Vita tax program 2012 locations (See chapter 16. Vita tax program 2012 locations ) Qualified dividends taxed at the same rates as a net capital gain. Vita tax program 2012 locations (See chapters 8 and 16. Vita tax program 2012 locations ) Lump-sum distributions. Vita tax program 2012 locations (See chapter 10. Vita tax program 2012 locations ) Farming or fishing income. Vita tax program 2012 locations (See Schedule J (Form 1040), Income Averaging for Farmers and Fishermen. Vita tax program 2012 locations ) Unearned income over $2,000 for certain children. Vita tax program 2012 locations (See chapter 31. Vita tax program 2012 locations ) Parents' election to report child's interest and dividends. Vita tax program 2012 locations (See chapter 31. Vita tax program 2012 locations ) Foreign earned income exclusion or the housing exclusion. Vita tax program 2012 locations (See Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion, and the Foreign Earned Income Tax Worksheet in the Form 1040 instructions. Vita tax program 2012 locations ) Credits. Vita tax program 2012 locations   After you figure your income tax and any AMT (discussed later), determine if you are eligible for any tax credits. Vita tax program 2012 locations Eligibility information for these tax credits is discussed in chapters 32 through 37 and your form instructions. Vita tax program 2012 locations The following table lists the credits you may be able to subtract from your tax and shows where you can find more information on each credit. Vita tax program 2012 locations CREDITS For information on: See  chapter: Adoption 37 Alternative motor vehicle 37 Alternative fuel vehicle refueling  property 37 Child and dependent care 32 Child tax 34 Credit to holders of tax credit  bonds 37 Education 35 Elderly or disabled 33 Electric vehicle 37 Foreign tax 37 Mortgage interest 37 Prior year minimum tax 37 Residential energy 37 Retirement savings contributions 37   Some credits (such as the earned income credit) are not listed because they are treated as payments. Vita tax program 2012 locations See Payments , later. Vita tax program 2012 locations   There are other credits that are not discussed in this publication. Vita tax program 2012 locations These include the following credits. Vita tax program 2012 locations General business credit, which is made up of several separate business-related credits. Vita tax program 2012 locations These generally are reported on Form 3800, General Business Credit, and are discussed in chapter 4 of Publication 334, Tax Guide for Small Business. Vita tax program 2012 locations Renewable electricity, refined coal, and Indian coal production credit for electricity and refined coal produced at facilities placed in service after October 22, 2004 (after October 2, 2008, for electricity produced from marine and hydrokinetic renewables), and Indian coal produced at facilities placed in service after August 8, 2005. Vita tax program 2012 locations See Form 8835, Part II. Vita tax program 2012 locations Work opportunity credit. Vita tax program 2012 locations See Form 5884. Vita tax program 2012 locations Credit for employer social security and Medicare taxes paid on certain employee tips. Vita tax program 2012 locations See Form 8846. Vita tax program 2012 locations Other taxes. Vita tax program 2012 locations   After you subtract your tax credits, determine whether there are any other taxes you must pay. Vita tax program 2012 locations This chapter does not explain these other taxes. Vita tax program 2012 locations You can find that information in other chapters of this publication and your form instructions. Vita tax program 2012 locations See the following table for other taxes you may need to add to your income tax. Vita tax program 2012 locations OTHER TAXES For information on: See  chapter: Additional taxes on qualified retirement plans and IRAs 10, 17 Household employment taxes 32 Recapture of an education credit 35 Social security and Medicare tax on wages 5 Social security and Medicare tax on tips 6 Uncollected social security and Medicare tax on tips 6   You also may have to pay AMT (discussed later in this chapter). Vita tax program 2012 locations   There are other taxes that are not discussed in this publication. Vita tax program 2012 locations These include the following items. Vita tax program 2012 locations Self-employment tax. Vita tax program 2012 locations You must figure this tax if either of the following applies to you (or your spouse if you file a joint return). Vita tax program 2012 locations Your net earnings from self-employment from other than church employee income were $400 or more. Vita tax program 2012 locations The term “net earnings from self-employment” may include certain nonemployee compensation and other amounts reported to you on Form 1099-MISC, Miscellaneous Income. Vita tax program 2012 locations If you received a Form 1099-MISC, see the Instructions for Recipient on the back. Vita tax program 2012 locations Also see the Instructions for Schedule SE (Form 1040), Self-Employment Tax; and Publication 334, Tax Guide for Small Business. Vita tax program 2012 locations You had church employee income of $108. Vita tax program 2012 locations 28 or more. Vita tax program 2012 locations Additional Medicare Tax. Vita tax program 2012 locations Beginning in 2013, you may be subject to a 0. Vita tax program 2012 locations 9% Additional Medicare Tax that applies to Medicare wages, Railroad Retirement Act compensation, and self-employment income over a threshold based on your filing status. Vita tax program 2012 locations For more information, see the Instructions for Form 1040, line 60 and Form 8959. Vita tax program 2012 locations Net Investment Income Tax (NIIT). Vita tax program 2012 locations Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Vita tax program 2012 locations NIIT is a 3. Vita tax program 2012 locations 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. Vita tax program 2012 locations For more information, see the Instructions for Form 1040, line 60 and Form 8960. Vita tax program 2012 locations Recapture taxes. Vita tax program 2012 locations You may have to pay these taxes if you previously claimed an investment credit, a low-income housing credit, a new markets credit, a qualified plug-in electric drive motor vehicle credit, an alternative motor vehicle credit, a credit for employer-provided child care facilities, an Indian employment credit, or other credits listed in the instructions for Form 1040, line 60. Vita tax program 2012 locations For more information, see the instructions for Form 1040, line 60. Vita tax program 2012 locations Section 72(m)(5) excess benefits tax. Vita tax program 2012 locations If you are (or were) a 5% owner of a business and you received a distribution that exceeds the benefits provided for you under the qualified pension or annuity plan formula, you may have to pay this additional tax. Vita tax program 2012 locations See Tax on Excess Benefits in chapter 4 of Publication 560, Retirement Plans for Small Business. Vita tax program 2012 locations Uncollected social security and Medicare tax on group-term life insurance. Vita tax program 2012 locations If your former employer provides you with more than $50,000 of group-term life insurance coverage, you must pay the employee part of social security and Medicare taxes on those premiums. Vita tax program 2012 locations The amount should be shown in box 12 of your Form W-2 with codes M and N. Vita tax program 2012 locations Tax on golden parachute payments. Vita tax program 2012 locations This tax applies if you received an “excess parachute payment” (EPP) due to a change in a corporation's ownership or control. Vita tax program 2012 locations The amount should be shown in box 12 of your Form W-2 with code K. Vita tax program 2012 locations See the instructions for Form 1040, line 60. Vita tax program 2012 locations Tax on accumulation distribution of trusts. Vita tax program 2012 locations This applies if you are the beneficiary of a trust that accumulated its income instead of distributing it currently. Vita tax program 2012 locations See Form 4970 and its instructions. Vita tax program 2012 locations Additional tax on HSAs or MSAs. Vita tax program 2012 locations If amounts contributed to, or distributed from, your health savings account or medical savings account do not meet the rules for these accounts, you may have to pay additional taxes. Vita tax program 2012 locations See Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans; Form 8853, Archer MSAs and Long-Term Care Insurance Contracts; Form 8889, Health Savings Accounts (HSAs); and Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts. Vita tax program 2012 locations Additional tax on Coverdell ESAs. Vita tax program 2012 locations This applies if amounts contributed to, or distributed from, your Coverdell ESA do not meet the rules for these accounts. Vita tax program 2012 locations See Publication 970, Tax Benefits for Education, and Form 5329. Vita tax program 2012 locations Additional tax on qualified tuition programs. Vita tax program 2012 locations This applies to amounts distributed from qualified tuition programs that do not meet the rules for these accounts. Vita tax program 2012 locations See Publication 970 and Form 5329. Vita tax program 2012 locations Excise tax on insider stock compensation from an expatriated corporation. Vita tax program 2012 locations You may owe a 15% excise tax on the value of nonstatutory stock options and certain other stock-based compensation held by you or a member of your family from an expatriated corporation or its expanded affiliated group in which you were an officer, director, or more-than-10% owner. Vita tax program 2012 locations For more information, see the instructions for Form 1040, line 60. Vita tax program 2012 locations Additional tax on income you received from a nonqualified deferred compensation plan that fails to meet certain requirements. Vita tax program 2012 locations This income should be shown in Form W-2, box 12, with code Z, or in Form 1099-MISC, box 15b. Vita tax program 2012 locations For more information, see the instructions for Form 1040, line 60. Vita tax program 2012 locations Interest on the tax due on installment income from the sale of certain residential lots and timeshares. Vita tax program 2012 locations For more information, see the instructions for Form 1040, line 60. Vita tax program 2012 locations Interest on the deferred tax on gain from certain installment sales with a sales price over $150,000. Vita tax program 2012 locations For more information, see the instructions for Form 1040, line 60. Vita tax program 2012 locations Repayment of first-time homebuyer credit. Vita tax program 2012 locations For more information, see Form 5405, Repayment of the First-Time Homebuyer Credit, and its instructions. Vita tax program 2012 locations Also see the instructions for Form 1040, line 59b. Vita tax program 2012 locations Payments. Vita tax program 2012 locations   After you determine your total tax, figure the total payments you have already made for the year. Vita tax program 2012 locations Include credits that are treated as payments. Vita tax program 2012 locations This chapter does not explain these payments and credits. Vita tax program 2012 locations You can find that information in other chapters of this publication and your form instructions. Vita tax program 2012 locations See the following table for amounts you can include in your total payments. Vita tax program 2012 locations PAYMENTS For information on: See  chapter: Child tax credit (additional) 34 Earned income credit 36 Estimated tax paid 4 Excess social security   and RRTA tax withheld 37 Federal income tax withheld 4 Health coverage tax credit 37 Credit for tax on   undistributed capital gain 37 Tax paid with extension 1   Another credit that is treated as a payment is the credit for federal excise tax paid on fuels. Vita tax program 2012 locations This credit is for persons who have a nontaxable use of certain fuels, such as diesel fuel and kerosene. Vita tax program 2012 locations It is claimed on Form 1040, line 70. Vita tax program 2012 locations See Form 4136, Credit for Federal Tax Paid on Fuels. Vita tax program 2012 locations Refund or balance due. Vita tax program 2012 locations   To determine whether you are entitled to a refund or whether you must make a payment, compare your total payments with your total tax. Vita tax program 2012 locations If you are entitled to a refund, see your form instructions for information on having it directly deposited into one or more of your accounts, or to purchase U. Vita tax program 2012 locations S. Vita tax program 2012 locations savings bonds instead of receiving a paper check. Vita tax program 2012 locations Alternative Minimum Tax (AMT) This section briefly discusses an additional tax you may have to pay. Vita tax program 2012 locations The tax law gives special treatment to some kinds of income and allows special deductions and credits for some kinds of expenses. Vita tax program 2012 locations Taxpayers who benefit from this special treatment may have to pay at least a minimum amount of tax through an additional tax called AMT. Vita tax program 2012 locations You may have to pay the AMT if your taxable income for regular tax purposes, combined with certain adjustments and tax preference items, is more than a certain amount. Vita tax program 2012 locations See Form 6251, Alternative Minimum Tax — Individuals. Vita tax program 2012 locations Adjustments and tax preference items. Vita tax program 2012 locations   The more common adjustments and tax preference items include: Addition of personal exemptions, Addition of the standard deduction (if claimed), Addition of itemized deductions claimed for state and local taxes, certain interest, most miscellaneous deductions, and part of medical expenses, Subtraction of any refund of state and local taxes included in gross income, Changes to accelerated depreciation of certain property, Difference between gain or loss on the sale of property reported for regular tax purposes and AMT purposes, Addition of certain income from incentive stock options, Change in certain passive activity loss deductions, Addition of certain depletion that is more than the adjusted basis of the property, Addition of part of the deduction for certain intangible drilling costs, and Addition of tax-exempt interest on certain private activity bonds. Vita tax program 2012 locations More information. Vita tax program 2012 locations   For more information about the AMT, see the instructions for Form 6251. Vita tax program 2012 locations Tax Figured by IRS If you file by April 15, 2014, you can have the IRS figure your tax for you on Form 1040EZ, Form 1040A, or Form 1040. Vita tax program 2012 locations If the IRS figures your tax and you paid too much, you will receive a refund. Vita tax program 2012 locations If you did not pay enough, you will receive a bill for the balance. Vita tax program 2012 locations To avoid interest or the penalty for late payment, you must pay the bill within 30 days of the date of the bill or by the due date for your return, whichever is later. Vita tax program 2012 locations The IRS can also figure the credit for the elderly or the disabled and the earned income credit for you. Vita tax program 2012 locations When the IRS cannot figure your tax. Vita tax program 2012 locations   The IRS cannot figure your tax for you if any of the following apply. Vita tax program 2012 locations You want your refund directly deposited into your accounts. Vita tax program 2012 locations You want any part of your refund applied to your 2014 estimated tax. Vita tax program 2012 locations You had income for the year from sources other than wages, salaries, tips, interest, dividends, taxable social security benefits, unemployment compensation, IRA distributions, pensions, and annuities. Vita tax program 2012 locations Your taxable income is $100,000 or more. Vita tax program 2012 locations You itemize deductions. Vita tax program 2012 locations You file any of the following forms. Vita tax program 2012 locations Form 2555, Foreign Earned Income. Vita tax program 2012 locations Form 2555-EZ, Foreign Earned Income Exclusion. Vita tax program 2012 locations Form 4137, Social Security and Medicare Tax on Unreported Tip Income. Vita tax program 2012 locations Form 4970, Tax on Accumulation Distribution of Trusts. Vita tax program 2012 locations Form 4972, Tax on Lump-Sum Distributions. Vita tax program 2012 locations Form 6198, At-Risk Limitations. Vita tax program 2012 locations Form 6251, Alternative Minimum Tax—Individuals. Vita tax program 2012 locations Form 8606, Nondeductible IRAs. Vita tax program 2012 locations Form 8615, Tax for Certain Children Who Have Unearned Income. Vita tax program 2012 locations Form 8814, Parents' Election To Report Child's Interest and Dividends. Vita tax program 2012 locations Form 8839, Qualified Adoption Expenses. Vita tax program 2012 locations Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Vita tax program 2012 locations Form 8889, Health Savings Accounts (HSAs). Vita tax program 2012 locations Form 8919, Uncollected Social Security and Medicare Tax on Wages. Vita tax program 2012 locations Filing the Return After you complete the line entries for the tax form you are filing, fill in your name and address. Vita tax program 2012 locations Enter your social security number in the space provided. Vita tax program 2012 locations If you are married, enter the social security numbers of you and your spouse even if you file separately. Vita tax program 2012 locations Sign and date your return and enter your occupation(s). Vita tax program 2012 locations If you are filing a joint return, both you and your spouse must sign it. Vita tax program 2012 locations Enter your daytime phone number in the space provided. Vita tax program 2012 locations This may help speed the processing of your return if we have a question that can be answered over the phone. Vita tax program 2012 locations If you are filing a joint return, you may enter either your or your spouse's daytime phone number. Vita tax program 2012 locations If you want to allow a friend, family member, or any other person you choose to discuss your 2013 tax return with the IRS, check the “Yes” box in the “Third party designee” area on your return. Vita tax program 2012 locations Also enter the designee's name, phone number, and any five digits the designee chooses as his or her personal identification number (PIN). Vita tax program 2012 locations If you check the “Yes” box, you, and your spouse if filing a joint return, are authorizing the IRS to call the designee to answer any questions that may arise during the processing of your return. Vita tax program 2012 locations Fill in and attach any schedules and forms asked for on the lines you completed to your paper return. Vita tax program 2012 locations Attach a copy of each of your Forms W-2 to your paper return. Vita tax program 2012 locations Also attach to your paper return any Form 1099-R you received that has withholding tax in box 4. Vita tax program 2012 locations Mail your return to the Internal Revenue Service Center for the area where you live. Vita tax program 2012 locations A list of Service Center addresses is in the instructions for your tax return. Vita tax program 2012 locations Form 1040EZ Line Entries Read lines 1 through 8b and fill in the lines that apply to you. Vita tax program 2012 locations Do not complete lines 9 through 12. Vita tax program 2012 locations If you are filing a joint return, use the space to the left of line 6 to separately show your taxable income and your spouse's taxable income. Vita tax program 2012 locations Payments. Vita tax program 2012 locations   Enter any federal income tax withheld on line 7. Vita tax program 2012 locations Federal income tax withheld is shown on Form W-2, box 2, or Form 1099, box 4. Vita tax program 2012 locations Earned income credit. Vita tax program 2012 locations   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Vita tax program 2012 locations Enter “EIC” in the space to the left of line 8a. Vita tax program 2012 locations Enter the nontaxable combat pay you elect to include in earned income on line 8b. Vita tax program 2012 locations   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862, Information To Claim Earned Income Credit After Disallowance, with your return. Vita tax program 2012 locations For details, see the Form 1040EZ Instructions. Vita tax program 2012 locations Form 1040A Line Entries Read lines 1 through 27 and fill in the lines that apply to you. Vita tax program 2012 locations If you are filing a joint return, use the space to the left of the entry space for line 27 to separately show your taxable income and your spouse's taxable income. Vita tax program 2012 locations Do not complete line 28. Vita tax program 2012 locations Complete lines 29 through 33 and 36 through 40 if they apply to you. Vita tax program 2012 locations However, do not fill in lines 30 and 38a if you want the IRS to figure the credits shown on those lines. Vita tax program 2012 locations Also, enter any write-in information that applies to you in the space to the left of line 41. Vita tax program 2012 locations Do not complete lines 34, 35, and 42 through 46. Vita tax program 2012 locations Payments. Vita tax program 2012 locations   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 36. Vita tax program 2012 locations Enter any estimated tax payments you made on line 37. Vita tax program 2012 locations Credit for child and dependent care expenses. Vita tax program 2012 locations   If you can take this credit, as discussed in chapter 32, complete Form 2441, Child and Dependent Care Expenses, and attach it to your return. Vita tax program 2012 locations Enter the amount of the credit on line 29. Vita tax program 2012 locations The IRS will not figure this credit. Vita tax program 2012 locations Credit for the elderly or the disabled. Vita tax program 2012 locations   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Vita tax program 2012 locations Enter “CFE” in the space to the left of line 30 and attach Schedule R (Form 1040A or 1040), Credit for the Elderly or the Disabled, to your paper return. Vita tax program 2012 locations On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Vita tax program 2012 locations Complete Part II and Part III, lines 11 and 13, if they apply. Vita tax program 2012 locations Earned income credit. Vita tax program 2012 locations   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Vita tax program 2012 locations Enter “EIC” to the left of the entry space for line 38a. Vita tax program 2012 locations Enter the nontaxable combat pay you elect to include in earned income on line 38b. Vita tax program 2012 locations    If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Vita tax program 2012 locations If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Vita tax program 2012 locations   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Vita tax program 2012 locations For details, see the Form 1040A Instructions. Vita tax program 2012 locations Form 1040 Line Entries Read lines 1 through 43 and fill in the lines that apply to you. Vita tax program 2012 locations Do not complete line 44. Vita tax program 2012 locations If you are filing a joint return, use the space under the words “Adjusted Gross Income” on the front of your return to separately show your taxable income and your spouse's taxable income. Vita tax program 2012 locations Read lines 45 through 71. Vita tax program 2012 locations Fill in the lines that apply to you, but do not fill in lines 54, 61, and 72. Vita tax program 2012 locations Also, do not complete line 55 and lines 73 through 77. Vita tax program 2012 locations Do not fill in line 53, box “c,” if you are completing Schedule R (Form 1040A or 1040), or line 64a if you want the IRS to figure the credits shown on those lines. Vita tax program 2012 locations Payments. Vita tax program 2012 locations   Enter any federal income tax withheld that is shown on Form W-2, box 2, or Form 1099, box 4, on line 62. Vita tax program 2012 locations Enter any estimated tax payments you made on line 63. Vita tax program 2012 locations Credit for child and dependent care expenses. Vita tax program 2012 locations   If you can take this credit, as discussed in chapter 32, complete Form 2441 and attach it to your paper return. Vita tax program 2012 locations Enter the amount of the credit on line 48. Vita tax program 2012 locations The IRS will not figure this credit. Vita tax program 2012 locations Credit for the elderly or the disabled. Vita tax program 2012 locations   If you can take this credit, as discussed in chapter 33, the IRS can figure it for you. Vita tax program 2012 locations Enter “CFE” on the line next to line 53, check box “c,” and attach Schedule R (Form 1040A or 1040) to your paper return. Vita tax program 2012 locations On Schedule R (Form 1040A or 1040), check the box in Part I for your filing status and age. Vita tax program 2012 locations Complete Part II and Part III, lines 11 and 13, if they apply. Vita tax program 2012 locations Earned income credit. Vita tax program 2012 locations   If you can take this credit, as discussed in chapter 36, the IRS can figure it for you. Vita tax program 2012 locations Enter “EIC” on the dotted line next to Form 1040, line 64a. Vita tax program 2012 locations Enter the nontaxable combat pay you elect to include in earned income on line 64b. Vita tax program 2012 locations   If you have a qualifying child, you must fill in Schedule EIC (Form 1040A or 1040), Earned Income Credit, and attach it to your paper return. Vita tax program 2012 locations If you do not provide the child's social security number on Schedule EIC, line 2, the credit will be reduced or disallowed unless the child was born and died in 2013. Vita tax program 2012 locations   If your credit for any year after 1996 was reduced or disallowed by the IRS, you may also have to file Form 8862 with your return. Vita tax program 2012 locations For details, see the Form 1040 Instructions. Vita tax program 2012 locations Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Taxpayer Guide to Identity Theft

We know identity theft is a frustrating process for victims. We take this issue very seriously and continue to expand on our robust screening process in order to stop fraudulent returns.

What is identity theft?

Identity theft occurs when someone uses your personal information such as your name, Social Security number (SSN) or other identifying information, without your permission, to commit fraud or other crimes.

How do you know if your tax records have been affected?

Usually, an identity thief uses a legitimate taxpayer’s identity to fraudulently file a tax return and claim a refund. Generally, the identity thief will use a stolen SSN to file a forged tax return and attempt to get a fraudulent refund early in the filing season.

 

You may be unaware that this has happened until you file your return later in the filing season and discover that two returns have been filed using the same SSN.

 

Be alert to possible identity theft if you receive an IRS notice or letter that states that:

  • More than one tax return for you was filed,
  • You have a balance due, refund offset or have had collection actions taken against you for a year you did not file a tax return, or
  • IRS records indicate you received wages from an employer unknown to you.

What to do if your tax records were affected by identity theft?

If you receive a notice from IRS, respond immediately. If you believe someone may have used your SSN fraudulently, please notify IRS immediately by responding to the name and number printed on the notice or letter. You will need to fill out the IRS Identity Theft Affidavit, Form 14039.

 

For victims of identity theft who have previously been in contact with the IRS and have not achieved a resolution, please contact the IRS Identity Protection Specialized Unit, toll-free, at 1-800-908-4490.

How can you protect your tax records?

If your tax records are not currently affected by identity theft, but you believe you may be at risk due to a lost/stolen purse or wallet, questionable credit card activity or credit report, etc., contact the IRS Identity Protection Specialized Unit at 1-800-908-4490.

How can you minimize the chance of becoming a victim?

  • Don’t carry your Social Security card or any document(s) with your SSN on it.
  • Don’t give a business your SSN just because they ask. Give it only when required.
  • Protect your financial information.
  • Check your credit report every 12 months.
  • Secure personal information in your home.
  • Protect your personal computers by using firewalls, anti-spam/virus software, update security patches, and change passwords for Internet accounts.
  • Don’t give personal information over the phone, through the mail or on the Internet unless you have initiated the contact or you are sure you know who you are dealing with.
 

ID Theft Tool Kit

Are you a victim of identity theft?

 

If you receive a notice from the IRS, please call the number on that notice. If not, contact the IRS at 800-908-4490

 

Fill out the IRS Identity Theft Affidavit, Form 14039. (Please write legibly and follow the directions on the back of the form that relate to your specific circumstances.)


Credit Bureaus

 

Equifax
www.equifax.com
1-800-525-6285

 

Experian
www.experian.com
1-888-397-3742

 

TransUnion
www.transunion.com
1-800-680-7289


Other Resources

 

Visit the Federal Trade Commission's Identity Theft page or use the FTC's Complaint Assistant.

 

Visit the Internet Crime Complaint Center (IC3) to learn more about their internet crime prevention tips.


Report Suspicious Emails

 

Report suspicious online or emailed phishing scams to:
phishing@irs.gov.

 

For phishing scams by phone, fax or mail, call:
1-800-366-4484.


For More Information

 

The IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels.

Page Last Reviewed or Updated: 30-Jan-2014

The Vita Tax Program 2012 Locations

Vita tax program 2012 locations 11. Vita tax program 2012 locations   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. Vita tax program 2012 locations S. Vita tax program 2012 locations Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. Vita tax program 2012 locations This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. Vita tax program 2012 locations You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. Vita tax program 2012 locations These forms are discussed in this chapter. Vita tax program 2012 locations To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . Vita tax program 2012 locations If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. Vita tax program 2012 locations Read Aliens Required To Obtain Sailing or Departure Permits . Vita tax program 2012 locations Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. Vita tax program 2012 locations Useful Items - You may want to see: Form (and Instructions) 1040-C U. Vita tax program 2012 locations S. Vita tax program 2012 locations Departing Alien Income Tax Return 2063 U. Vita tax program 2012 locations S. Vita tax program 2012 locations Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. Vita tax program 2012 locations Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. Vita tax program 2012 locations If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. Vita tax program 2012 locations Category 1. Vita tax program 2012 locations   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. Vita tax program 2012 locations Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. Vita tax program 2012 locations However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. Vita tax program 2012 locations   The statement must be presented to an IRS office. Vita tax program 2012 locations Category 2. Vita tax program 2012 locations    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. Vita tax program 2012 locations S. Vita tax program 2012 locations tax under U. Vita tax program 2012 locations S. Vita tax program 2012 locations tax laws (described in chapter 10), and Who receive no other income from U. Vita tax program 2012 locations S. Vita tax program 2012 locations sources. Vita tax program 2012 locations If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. Vita tax program 2012 locations This is true even if your income is exempt from U. Vita tax program 2012 locations S. Vita tax program 2012 locations tax because of an income tax treaty, consular agreement, or international agreement. Vita tax program 2012 locations Category 3. Vita tax program 2012 locations   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. Vita tax program 2012 locations S. Vita tax program 2012 locations sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. Vita tax program 2012 locations S. Vita tax program 2012 locations Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. Vita tax program 2012 locations S. Vita tax program 2012 locations trade or business. Vita tax program 2012 locations (See Interest Income in chapter 3. Vita tax program 2012 locations ) Category 4. Vita tax program 2012 locations   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. Vita tax program 2012 locations S. Vita tax program 2012 locations sources while in the United States under those visas, other than: Income from employment authorized by the U. Vita tax program 2012 locations S. Vita tax program 2012 locations Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. Vita tax program 2012 locations S. Vita tax program 2012 locations trade or business. Vita tax program 2012 locations (See Interest Income in chapter 3. Vita tax program 2012 locations ) Category 5. Vita tax program 2012 locations   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. Vita tax program 2012 locations If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. Vita tax program 2012 locations Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. Vita tax program 2012 locations S. Vita tax program 2012 locations possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. Vita tax program 2012 locations S. Vita tax program 2012 locations possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. Vita tax program 2012 locations Category 6. Vita tax program 2012 locations   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. Vita tax program 2012 locations S. Vita tax program 2012 locations tax. Vita tax program 2012 locations Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. Vita tax program 2012 locations To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. Vita tax program 2012 locations See Forms To File , later. Vita tax program 2012 locations You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. Vita tax program 2012 locations See Paying Taxes and Obtaining Refunds , later. Vita tax program 2012 locations Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. Vita tax program 2012 locations Where to get a sailing or departure permit. Vita tax program 2012 locations   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. Vita tax program 2012 locations When to get a sailing or departure permit. Vita tax program 2012 locations   You should get your sailing or departure permit at least 2 weeks before you plan to leave. Vita tax program 2012 locations You cannot apply earlier than 30 days before your planned departure date. Vita tax program 2012 locations Do not wait until the last minute in case there are unexpected problems. Vita tax program 2012 locations Papers to submit. Vita tax program 2012 locations   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. Vita tax program 2012 locations Bring the following records with you if they apply. Vita tax program 2012 locations Your passport and alien registration card or visa. Vita tax program 2012 locations Copies of your U. Vita tax program 2012 locations S. Vita tax program 2012 locations income tax returns filed for the past 2 years. Vita tax program 2012 locations If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. Vita tax program 2012 locations Receipts for income taxes paid on these returns. Vita tax program 2012 locations Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. Vita tax program 2012 locations A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. Vita tax program 2012 locations If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. Vita tax program 2012 locations Proof of estimated tax payments for the past year and this year. Vita tax program 2012 locations Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. Vita tax program 2012 locations Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. Vita tax program 2012 locations Copies of the application for, and approval of, the grant. Vita tax program 2012 locations A statement of the amount paid, and your duties and obligations under the grant. Vita tax program 2012 locations A list of any previous grants. Vita tax program 2012 locations Documents indicating you qualify for any special tax treaty benefits claimed. Vita tax program 2012 locations Document verifying your date of departure from the United States, such as an airline ticket. Vita tax program 2012 locations Document verifying your U. Vita tax program 2012 locations S. Vita tax program 2012 locations taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). Vita tax program 2012 locations Note. Vita tax program 2012 locations   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. Vita tax program 2012 locations This applies whether or not your spouse requires a permit. Vita tax program 2012 locations Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. Vita tax program 2012 locations Employees in the IRS office can assist in filing these forms. Vita tax program 2012 locations Both forms have a “certificate of compliance” section. Vita tax program 2012 locations When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. Vita tax program 2012 locations S. Vita tax program 2012 locations tax obligations have been satisfied according to available information. Vita tax program 2012 locations Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. Vita tax program 2012 locations Form 2063 This is a short form that asks for certain information but does not include a tax computation. Vita tax program 2012 locations The following departing aliens can get their sailing or departure permits by filing Form 2063. Vita tax program 2012 locations Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. Vita tax program 2012 locations Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. Vita tax program 2012 locations However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. Vita tax program 2012 locations Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. Vita tax program 2012 locations The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. Vita tax program 2012 locations However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. Vita tax program 2012 locations Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. Vita tax program 2012 locations Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. Vita tax program 2012 locations When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. Vita tax program 2012 locations However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. Vita tax program 2012 locations See Bond To Ensure Payment , discussed later. Vita tax program 2012 locations The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. Vita tax program 2012 locations Returning to the United States. Vita tax program 2012 locations   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. Vita tax program 2012 locations You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. Vita tax program 2012 locations   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. Vita tax program 2012 locations The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. Vita tax program 2012 locations However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. Vita tax program 2012 locations Joint return on Form 1040-C. Vita tax program 2012 locations   Departing husbands and wives who are nonresident aliens cannot file joint returns. Vita tax program 2012 locations However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. Vita tax program 2012 locations Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. Vita tax program 2012 locations You must also pay any taxes due for past years. Vita tax program 2012 locations If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. Vita tax program 2012 locations However, the IRS cannot provide a refund at the time of departure. Vita tax program 2012 locations If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. Vita tax program 2012 locations Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. Vita tax program 2012 locations However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. Vita tax program 2012 locations The bond must equal the tax due plus interest to the date of payment as figured by the IRS. Vita tax program 2012 locations Information about the form of bond and security on it can be obtained from your IRS office. Vita tax program 2012 locations Filing Annual U. Vita tax program 2012 locations S. Vita tax program 2012 locations Income Tax Returns Form 1040-C is not an annual U. Vita tax program 2012 locations S. Vita tax program 2012 locations income tax return. Vita tax program 2012 locations If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. Vita tax program 2012 locations Chapters 5 and 7 discuss filing an annual U. Vita tax program 2012 locations S. Vita tax program 2012 locations income tax return. Vita tax program 2012 locations The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. Vita tax program 2012 locations S. Vita tax program 2012 locations income tax return. Vita tax program 2012 locations Prev  Up  Next   Home   More Online Publications