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Where Can I File 2012 Taxes

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Where Can I File 2012 Taxes

Where can i file 2012 taxes 4. Where can i file 2012 taxes   Reporting Gains and Losses Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Information Returns Schedule D and Form 8949Long and Short Term Net Gain or Loss Treatment of Capital Losses Capital Gains Tax Rates Form 4797Mark-to-market election. Where can i file 2012 taxes Introduction This chapter explains how to report capital gains and losses and ordinary gains and losses from sales, exchanges, and other dispositions of property. Where can i file 2012 taxes Although this discussion refers to Schedule D (Form 1040) and Form 8949, many of the rules discussed here also apply to taxpayers other than individuals. Where can i file 2012 taxes However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Where can i file 2012 taxes Topics - This chapter discusses: Information returns Schedule D (Form 1040) Form 4797 Form 8949 Useful Items - You may want to see: Publication 550 Investment Income and Expenses 537 Installment Sales Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-S Proceeds From Real Estate Transactions 4684 Casualties and Thefts 4797 Sales of Business Property 6252 Installment Sale Income 6781 Gains and Losses from Section 1256 Contracts and Straddles 8824 Like-Kind Exchanges 8949 Sales and Other Dispositions of Capital Assets See chapter 5 for information about getting publications and forms. Where can i file 2012 taxes Information Returns If you sell or exchange certain assets, you should receive an information return showing the proceeds of the sale. Where can i file 2012 taxes This information is also provided to the IRS. Where can i file 2012 taxes Form 1099-B. Where can i file 2012 taxes   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a substitute statement from the broker. Where can i file 2012 taxes Use the Form 1099-B or a substitute statement to complete Form 8949 and/or Schedule D. Where can i file 2012 taxes Whether or not you receive 1099-B, you must report all taxable sales of stock, bonds, commodities, etc. Where can i file 2012 taxes on Form 8949 and/or Schedule D, as applicable. Where can i file 2012 taxes For more information on figuring gains and losses from these transactions, see chapter 4 in Publication 550. Where can i file 2012 taxes For information on reporting the gains and losses, see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). Where can i file 2012 taxes Form 1099-S. Where can i file 2012 taxes   An information return must be provided on certain real estate transactions. Where can i file 2012 taxes Generally, the person responsible for closing the transaction (the “real estate reporting person”) must report on Form 1099-S sales or exchanges of the following types of property. Where can i file 2012 taxes Land (improved or unimproved), including air space. Where can i file 2012 taxes An inherently permanent structure, including any residential, commercial, or industrial building. Where can i file 2012 taxes A condominium unit and its related fixtures and common elements (including land). Where can i file 2012 taxes Stock in a cooperative housing corporation. Where can i file 2012 taxes If you sold or exchanged any of the above types of property, the “real estate reporting person” must give you a copy of Form 1099-S or a statement containing the same information as the Form 1099-S. Where can i file 2012 taxes The “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. Where can i file 2012 taxes   For more information see chapter 4 in Publication 550. Where can i file 2012 taxes Also, see the Instructions for Form 8949. Where can i file 2012 taxes Schedule D and Form 8949 Form 8949. Where can i file 2012 taxes   Individuals, corporations, and partnerships, use Form 8949 to report the following. Where can i file 2012 taxes    Sales or exchanges of capital assets, including stocks, bonds, etc. Where can i file 2012 taxes , and real estate (if not reported on another form or schedule such as Form 4684, 4797, 6252, 6781, or 8824). Where can i file 2012 taxes Include these transactions even if you did not receive a Form 1099-B or 1099-S. Where can i file 2012 taxes Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit. Where can i file 2012 taxes Nonbusiness bad debts. Where can i file 2012 taxes   Individuals, If you are filing a joint return, complete as many copies of Form 8949 as you need to report all of your and your spouse's transactions. Where can i file 2012 taxes You and your spouse may list your transactions on separate forms or you may combine them. Where can i file 2012 taxes However, you must include on your Schedule D the totals from all Forms 8949 for both you and your spouse. Where can i file 2012 taxes    Corporations and electing large partnerships also use Form 8949 to report their share of gain or loss from a partnership, S Corporation, estate or trust. Where can i file 2012 taxes   Business entities meeting certain criteria, may have an exception to some of the normal requirements for completing Form 8949. Where can i file 2012 taxes See the Instructions for Form 8949. Where can i file 2012 taxes Schedule D. Where can i file 2012 taxes    Use Schedule D (Form 1040) to figure the overall gain or loss from transactions reported on Form 8949, and to report certain transactions you do not have to report on Form 8949. Where can i file 2012 taxes Before completing Schedule D, you may have to complete other forms as shown below. Where can i file 2012 taxes    Complete all applicable lines of Form 8949 before completing lines 1b, 2, 3, 8b, 9, or 10 of your applicable Schedule D. Where can i file 2012 taxes Enter on Schedule D the combined totals from all your Forms 8949. Where can i file 2012 taxes For a sale, exchange, or involuntary conversion of business property, complete Form 4797 (discussed later). Where can i file 2012 taxes For a like-kind exchange, complete Form 8824. Where can i file 2012 taxes See Reporting the exchange under Like-Kind Exchanges in chapter 1. Where can i file 2012 taxes For an installment sale, complete Form 6252. Where can i file 2012 taxes See Publication 537. Where can i file 2012 taxes For an involuntary conversion due to casualty or theft, complete Form 4684. Where can i file 2012 taxes See Publication 547, Casualties, Disasters, and Thefts. Where can i file 2012 taxes For a disposition of an interest in, or property used in, an activity to which the at-risk rules apply, complete Form 6198, At-Risk Limitations. Where can i file 2012 taxes See Publication 925, Passive Activity and At-Risk Rules. Where can i file 2012 taxes For a disposition of an interest in, or property used in, a passive activity, complete Form 8582, Passive Activity Loss Limitations. Where can i file 2012 taxes See Publication 925. Where can i file 2012 taxes For gains and losses from section 1256 contracts and straddles, complete Form 6781. Where can i file 2012 taxes See Publication 550. Where can i file 2012 taxes Personal-use property. Where can i file 2012 taxes   Report gain on the sale or exchange of property held for personal use (such as your home) on Form 8949 and Schedule D (Form 1040), as applicable. Where can i file 2012 taxes Loss from the sale or exchange of property held for personal use is not deductible. Where can i file 2012 taxes But if you had a loss from the sale or exchange of real estate held for personal use for which you received a Form 1099-S, report the transaction on Form 8949 and Schedule D, even though the loss is not deductible. Where can i file 2012 taxes See the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949 for information on how to report the transaction. Where can i file 2012 taxes Long and Short Term Where you report a capital gain or loss depends on how long you own the asset before you sell or exchange it. Where can i file 2012 taxes The time you own an asset before disposing of it is the holding period. Where can i file 2012 taxes If you received a Form 1099-B, (or substitute statement) box 1c may help you determine whether the gain or loss is short-term or long-term. Where can i file 2012 taxes If you hold a capital asset 1 year or less, the gain or loss from its disposition is short term. Where can i file 2012 taxes Report it in Part I of Form 8949 and/or Schedule D, as applicable. Where can i file 2012 taxes If you hold a capital asset longer than 1 year, the gain or loss from its disposition is long term. Where can i file 2012 taxes Report it in Part II of Form 8949 and/or Schedule D, as applicable. Where can i file 2012 taxes   Table 4-1. Where can i file 2012 taxes Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. Where can i file 2012 taxes . Where can i file 2012 taxes . Where can i file 2012 taxes  THEN you have a. Where can i file 2012 taxes . Where can i file 2012 taxes . Where can i file 2012 taxes 1 year or less, Short-term capital gain or  loss. Where can i file 2012 taxes More than 1 year, Long-term capital gain or  loss. Where can i file 2012 taxes These distinctions are essential to correctly arrive at your net capital gain or loss. Where can i file 2012 taxes Capital losses are allowed in full against capital gains plus up to $3,000 of ordinary income. Where can i file 2012 taxes See Capital Gains Tax Rates, later. Where can i file 2012 taxes Holding period. Where can i file 2012 taxes   To figure if you held property longer than 1 year, start counting on the day following the day you acquired the property. Where can i file 2012 taxes The day you disposed of the property is part of your holding period. Where can i file 2012 taxes Example. Where can i file 2012 taxes If you bought an asset on June 19, 2012, you should start counting on June 20, 2012. Where can i file 2012 taxes If you sold the asset on June 19, 2013, your holding period is not longer than 1 year, but if you sold it on June 20, 2013, your holding period is longer than 1 year. Where can i file 2012 taxes Patent property. Where can i file 2012 taxes   If you dispose of patent property, you generally are considered to have held the property longer than 1 year, no matter how long you actually held it. Where can i file 2012 taxes For more information, see Patents in chapter 2. Where can i file 2012 taxes Inherited property. Where can i file 2012 taxes   If you inherit property, you are considered to have held the property longer than 1 year, regardless of how long you actually held it. Where can i file 2012 taxes Installment sale. Where can i file 2012 taxes   The gain from an installment sale of an asset qualifying for long-term capital gain treatment in the year of sale continues to be long term in later tax years. Where can i file 2012 taxes If it is short term in the year of sale, it continues to be short term when payments are received in later tax years. Where can i file 2012 taxes    The date the installment payment is received determines the capital gains rate that should be applied not the date the asset was sold under an installment contract. Where can i file 2012 taxes Nontaxable exchange. Where can i file 2012 taxes   If you acquire an asset in exchange for another asset and your basis for the new asset is figured, in whole or in part, by using your basis in the old property, the holding period of the new property includes the holding period of the old property. Where can i file 2012 taxes That is, it begins on the same day as your holding period for the old property. Where can i file 2012 taxes Example. Where can i file 2012 taxes You bought machinery on December 4, 2012. Where can i file 2012 taxes On June 4, 2013, you traded this machinery for other machinery in a nontaxable exchange. Where can i file 2012 taxes On December 5, 2013, you sold the machinery you got in the exchange. Where can i file 2012 taxes Your holding period for this machinery began on December 5, 2012. Where can i file 2012 taxes Therefore, you held it longer than 1 year. Where can i file 2012 taxes Corporate liquidation. Where can i file 2012 taxes   The holding period for property you receive in a liquidation generally starts on the day after you receive it if gain or loss is recognized. Where can i file 2012 taxes Profit-sharing plan. Where can i file 2012 taxes   The holding period of common stock withdrawn from a qualified contributory profit-sharing plan begins on the day following the day the plan trustee delivered the stock to the transfer agent with instructions to reissue the stock in your name. Where can i file 2012 taxes Gift. Where can i file 2012 taxes   If you receive a gift of property and your basis in it is figured using the donor's basis, your holding period includes the donor's holding period. Where can i file 2012 taxes For more information on basis, see Publication 551, Basis of Assets. Where can i file 2012 taxes Real property. Where can i file 2012 taxes   To figure how long you held real property, start counting on the day after you received title to it or, if earlier, the day after you took possession of it and assumed the burdens and privileges of ownership. Where can i file 2012 taxes   However, taking possession of real property under an option agreement is not enough to start the holding period. Where can i file 2012 taxes The holding period cannot start until there is an actual contract of sale. Where can i file 2012 taxes The holding period of the seller cannot end before that time. Where can i file 2012 taxes Repossession. Where can i file 2012 taxes   If you sell real property but keep a security interest in it and then later repossess it, your holding period for a later sale includes the period you held the property before the original sale, as well as the period after the repossession. Where can i file 2012 taxes Your holding period does not include the time between the original sale and the repossession. Where can i file 2012 taxes That is, it does not include the period during which the first buyer held the property. Where can i file 2012 taxes Nonbusiness bad debts. Where can i file 2012 taxes   Nonbusiness bad debts are short-term capital losses. Where can i file 2012 taxes For information on nonbusiness bad debts, see chapter 4 of Publication 550. Where can i file 2012 taxes    Net Gain or Loss The totals for short-term capital gains and losses and the totals for long-term capital gains and losses must be figured separately. Where can i file 2012 taxes Net short-term capital gain or loss. Where can i file 2012 taxes   Combine your short-term capital gains and losses, including your share of short-term capital gains or losses from partnerships, S corporations, and fiduciaries and any short-term capital loss carryover. Where can i file 2012 taxes Do this by adding all your short-term capital gains. Where can i file 2012 taxes Then add all your short-term capital losses. Where can i file 2012 taxes Subtract the lesser total from the other. Where can i file 2012 taxes The result is your net short-term capital gain or loss. Where can i file 2012 taxes Net long-term capital gain or loss. Where can i file 2012 taxes   Follow the same steps to combine your long-term capital gains and losses. Where can i file 2012 taxes Include the following items. Where can i file 2012 taxes Net section 1231 gain from Part I, Form 4797, after any adjustment for nonrecaptured section 1231 losses from prior tax years. Where can i file 2012 taxes Capital gain distributions from regulated investment companies (mutual funds) and real estate investment trusts. Where can i file 2012 taxes Your share of long-term capital gains or losses from partnerships, S corporations, and fiduciaries. Where can i file 2012 taxes Any long-term capital loss carryover. Where can i file 2012 taxes The result from combining these items with other long-term capital gains and losses is your net long-term capital gain or loss. Where can i file 2012 taxes Net gain. Where can i file 2012 taxes   If the total of your capital gains is more than the total of your capital losses, the difference is taxable. Where can i file 2012 taxes Different tax rates may apply to the part that is a net capital gain. Where can i file 2012 taxes See Capital Gains Tax Rates, later. Where can i file 2012 taxes Net loss. Where can i file 2012 taxes   If the total of your capital losses is more than the total of your capital gains, the difference is deductible. Where can i file 2012 taxes But there are limits on how much loss you can deduct and when you can deduct it. Where can i file 2012 taxes See Treatment of Capital Losses, next. Where can i file 2012 taxes    Treatment of Capital Losses If your capital losses are more than your capital gains, you can deduct the difference as a capital loss deduction even if you do not have ordinary income to offset it. Where can i file 2012 taxes The yearly limit on the amount of the capital loss you can deduct is $3,000 ($1,500 if you are married and file a separate return). Where can i file 2012 taxes Table 4-2. Where can i file 2012 taxes Holding Period for Different Types of Acquisitions Type of acquisition: When your holding period starts: Stocks and bonds bought on a securities market Day after trading date you bought security. Where can i file 2012 taxes Ends on trading date you sold security. Where can i file 2012 taxes U. Where can i file 2012 taxes S. Where can i file 2012 taxes Treasury notes and bonds If bought at auction, day after notification of bid acceptance. Where can i file 2012 taxes If bought through subscription, day after subscription was submitted. Where can i file 2012 taxes Nontaxable exchanges Day after date you acquired old property. Where can i file 2012 taxes Gift If your basis is giver's adjusted basis, same day as giver's holding period began. Where can i file 2012 taxes If your basis is FMV, day after date of gift. Where can i file 2012 taxes Real property bought Generally, day after date you received title to the property. Where can i file 2012 taxes Real property repossessed Day after date you originally received title to the property, but does not include time between the original sale and date of repossession. Where can i file 2012 taxes Capital loss carryover. Where can i file 2012 taxes   Generally, you have a capital loss carryover if either of the following situations applies to you. Where can i file 2012 taxes Your net loss is more than the yearly limit. Where can i file 2012 taxes Your taxable income without your deduction for exemptions is less than zero. Where can i file 2012 taxes If either of these situations applies to you for 2013, see Capital Losses under Reporting Capital Gains and Losses in chapter 4 of Publication 550 to figure the amount you can carryover to 2014. Where can i file 2012 taxes Example. Where can i file 2012 taxes Bob and Gloria Sampson sold property in 2013. Where can i file 2012 taxes The sale resulted in a capital loss of $7,000. Where can i file 2012 taxes The Sampsons had no other capital transactions. Where can i file 2012 taxes On their joint 2013 return, the Sampsons deduct $3,000, the yearly limit. Where can i file 2012 taxes They had taxable income of $2,000. Where can i file 2012 taxes The unused part of the loss, $4,000 ($7,000 − $3,000), is carried over to 2014. Where can i file 2012 taxes If the Sampsons' capital loss had been $2,000, it would not have been more than the yearly limit. Where can i file 2012 taxes Their capital loss deduction would have been $2,000. Where can i file 2012 taxes They would have no carryover to 2014. Where can i file 2012 taxes Short-term and long-term losses. Where can i file 2012 taxes   When you carry over a loss, it retains its original character as either long term or short term. Where can i file 2012 taxes A short-term loss you carry over to the next tax year is added to short-term losses occurring in that year. Where can i file 2012 taxes A long-term loss you carry over to the next tax year is added to long-term losses occurring in that year. Where can i file 2012 taxes A long-term capital loss you carry over to the next year reduces that year's long-term gains before its short-term gains. Where can i file 2012 taxes   If you have both short-term and long-term losses, your short-term losses are used first against your allowable capital loss deduction. Where can i file 2012 taxes If, after using your short-term losses, you have not reached the limit on the capital loss deduction, use your long-term losses until you reach the limit. Where can i file 2012 taxes To figure your capital loss carryover from 2013 to 2014 use the Capital Loss Carryover Worksheet in the 2013 Instructions for Schedule D (Form 1040). Where can i file 2012 taxes Joint and separate returns. Where can i file 2012 taxes   On a joint return, the capital gains and losses of spouses are figured as the gains and losses of an individual. Where can i file 2012 taxes If you are married and filing a separate return, your yearly capital loss deduction is limited to $1,500. Where can i file 2012 taxes Neither you nor your spouse can deduct any part of the other's loss. Where can i file 2012 taxes   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. Where can i file 2012 taxes However, if you and your spouse once filed jointly and are now filing separately, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. Where can i file 2012 taxes Death of taxpayer. Where can i file 2012 taxes   Capital losses cannot be carried over after a taxpayer's death. Where can i file 2012 taxes They are deductible only on the final income tax return filed on the decedent's behalf. Where can i file 2012 taxes The yearly limit discussed earlier still applies in this situation. Where can i file 2012 taxes Even if the loss is greater than the limit, the decedent's estate cannot deduct the difference or carry it over to following years. Where can i file 2012 taxes Corporations. Where can i file 2012 taxes   A corporation can deduct capital losses only up to the amount of its capital gains. Where can i file 2012 taxes In other words, if a corporation has a net capital loss, it cannot be deducted in the current tax year. Where can i file 2012 taxes It must be carried to other tax years and deducted from capital gains occurring in those years. Where can i file 2012 taxes For more information, see Publication 542. Where can i file 2012 taxes Capital Gains Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. Where can i file 2012 taxes These lower rates are called the maximum capital gains rates. Where can i file 2012 taxes The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Where can i file 2012 taxes For 2013, the maximum tax rates for individuals are 0%, 15%, 20%, 25%, and 28%. Where can i file 2012 taxes Also, individuals, use the Qualified Dividends and Capital Gain Worksheet in the Instructions for Form 1040, or the Schedule D Tax Computation Worksheet in the Instructions for Schedule D (Form 1040) (whichever applies) to figure your tax if you have qualified dividends or net capital gain. Where can i file 2012 taxes For more information, see chapter 4 of Publication 550. Where can i file 2012 taxes Also see the Instructions for Schedule D (Form 1040). Where can i file 2012 taxes Unrecaptured section 1250 gain. Where can i file 2012 taxes   Generally, this is the part of any long-term capital gain on section 1250 property (real property) that is due to depreciation. Where can i file 2012 taxes Unrecaptured section 1250 gain cannot be more than the net section 1231 gain or include any gain otherwise treated as ordinary income. Where can i file 2012 taxes Use the worksheet in the Schedule D instructions to figure your unrecaptured section 1250 gain. Where can i file 2012 taxes For more information about section 1250 property and net section 1231 gain, see chapter 3. Where can i file 2012 taxes Form 4797 Use Form 4797 to report: The sale or exchange of: Property used in your trade or business; Depreciable and amortizable property; Oil, gas, geothermal, or other mineral properties; and Section 126 property. Where can i file 2012 taxes The involuntary conversion (from other than casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. Where can i file 2012 taxes The disposition of noncapital assets (other than inventory or property held primarily for sale to customers in the ordinary course of your trade or business). Where can i file 2012 taxes The disposition of capital assets not reported on Schedule D. Where can i file 2012 taxes The gain or loss (including any related recapture) for partners and S corporation shareholders from certain section 179 property dispositions by partnerships (other than electing large partnerships) and S corporations. Where can i file 2012 taxes The computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less. Where can i file 2012 taxes Gains or losses treated as ordinary gains or losses, if you are a trader in securities or commodities and made a mark-to-market election under Internal Revenue Code section 475(f). Where can i file 2012 taxes You can use Form 4797 with Form 1040, 1065, 1120, or 1120S. Where can i file 2012 taxes Section 1231 gains and losses. Where can i file 2012 taxes   Show any section 1231 gains and losses in Part I. Where can i file 2012 taxes Carry a net gain to Schedule D (Form 1040) as a long-term capital gain. Where can i file 2012 taxes Carry a net loss to Part II of Form 4797 as an ordinary loss. Where can i file 2012 taxes   If you had any nonrecaptured net section 1231 losses from the preceding 5 tax years, reduce your net gain by those losses and report the amount of the reduction as an ordinary gain in Part II. Where can i file 2012 taxes Report any remaining gain on Schedule D (Form 1040). Where can i file 2012 taxes See Section 1231 Gains and Losses in chapter 3. Where can i file 2012 taxes Ordinary gains and losses. Where can i file 2012 taxes   Show any ordinary gains and losses in Part II. Where can i file 2012 taxes This includes a net loss or a recapture of losses from prior years figured in Part I of Form 4797. Where can i file 2012 taxes It also includes ordinary gain figured in Part III. Where can i file 2012 taxes Mark-to-market election. Where can i file 2012 taxes   If you made a mark-to-market election, you should report all gains and losses from trading as ordinary gains and losses in Part II of Form 4797, instead of as capital gains and losses on Form 8949 and Schedule D (Form 1040). Where can i file 2012 taxes See the Instructions for Form 4797. Where can i file 2012 taxes Also see Special Rules for Traders in Securities, in chapter 4 of Publication 550. Where can i file 2012 taxes Ordinary income from depreciation. Where can i file 2012 taxes   Figure the ordinary income from depreciation on personal property and additional depreciation on real property (as discussed in chapter 3) in Part III. Where can i file 2012 taxes Carry the ordinary income to Part II of Form 4797 as an ordinary gain. Where can i file 2012 taxes Carry any remaining gain to Part I as section 1231 gain, unless it is from a casualty or theft. Where can i file 2012 taxes Carry any remaining gain from a casualty or theft to Form 4684. 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Understanding Your CP63 Notice

We are holding your refund because you have not filed one or more tax returns and we believe you will owe tax.


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  • File your personal tax return immediately or explain to us:
    • why you're filing late
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Answers to Common Questions

What should I do if I disagree with the notice, I didn't file my tax return, or it's been more than eight weeks since I filed it?
Call us at the toll free number on the top right corner of your notice. Please have your paperwork ready when you call. If you prefer, you can write to us. If you choose to write, please enclose your response in the envelope we've provided.

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Tips for next year

File your return on time, even if you will owe taxes. If necessary, you can make a payment plan to pay what you owe.

Filing on time saves you money because it costs the Internal Revenue Service less money to process your return when it's filed on time.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

If you have dependent children, you may be able to claim a tax credit for them. Publication 972, Child Tax Credit, has information about this credit.

Page Last Reviewed or Updated: 04-Mar-2014

The Where Can I File 2012 Taxes

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