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Where Do I File My 2012 Federal Tax Return

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Where Do I File My 2012 Federal Tax Return

Where do i file my 2012 federal tax return Part Two -   Income The eight chapters in this part discuss many kinds of income. Where do i file my 2012 federal tax return They explain which income is and is not taxed. Where do i file my 2012 federal tax return See Part Three for information on gains and losses you report on Form 8949 and Schedule D (Form 1040) and for information on selling your home. Where do i file my 2012 federal tax return Table of Contents 5. Where do i file my 2012 federal tax return   Wages, Salaries, and Other EarningsReminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Where do i file my 2012 federal tax return Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits 6. Where do i file my 2012 federal tax return   Tip IncomeIntroduction Useful Items - You may want to see: Keeping a Daily Tip RecordElectronic tip record. Where do i file my 2012 federal tax return Reporting Tips to Your EmployerElectronic tip statement. Where do i file my 2012 federal tax return Final report. Where do i file my 2012 federal tax return Reporting Tips on Your Tax Return Allocated Tips 7. Where do i file my 2012 federal tax return   Interest IncomeReminder Introduction Useful Items - You may want to see: General InformationSSN for joint account. Where do i file my 2012 federal tax return Custodian account for your child. Where do i file my 2012 federal tax return Penalty for failure to supply SSN. Where do i file my 2012 federal tax return Reporting backup withholding. Where do i file my 2012 federal tax return Savings account with parent as trustee. Where do i file my 2012 federal tax return Interest not reported on Form 1099-INT. Where do i file my 2012 federal tax return Nominees. Where do i file my 2012 federal tax return Incorrect amount. Where do i file my 2012 federal tax return Information reporting requirement. Where do i file my 2012 federal tax return Taxable InterestInterest subject to penalty for early withdrawal. Where do i file my 2012 federal tax return Money borrowed to invest in certificate of deposit. Where do i file my 2012 federal tax return U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Savings Bonds Education Savings Bond Program U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return Treasury Bills, Notes, and Bonds Bonds Sold Between Interest Dates Insurance State or Local Government Obligations Original Issue Discount (OID) When To Report Interest IncomeConstructive receipt. Where do i file my 2012 federal tax return How To Report Interest IncomeSchedule B (Form 1040A or 1040). Where do i file my 2012 federal tax return Reporting tax-exempt interest. Where do i file my 2012 federal tax return U. Where do i file my 2012 federal tax return S. Where do i file my 2012 federal tax return savings bond interest previously reported. Where do i file my 2012 federal tax return 8. Where do i file my 2012 federal tax return   Dividends and Other DistributionsReminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. Where do i file my 2012 federal tax return Reporting tax withheld. Where do i file my 2012 federal tax return Nominees. Where do i file my 2012 federal tax return Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. Where do i file my 2012 federal tax return Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. Where do i file my 2012 federal tax return Alternative minimum tax treatment. Where do i file my 2012 federal tax return How To Report Dividend IncomeInvestment interest deducted. Where do i file my 2012 federal tax return 9. Where do i file my 2012 federal tax return   Rental Income and ExpensesIntroduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. Where do i file my 2012 federal tax return Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. Where do i file my 2012 federal tax return Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. Where do i file my 2012 federal tax return Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) 10. Where do i file my 2012 federal tax return   Retirement Plans, Pensions, and AnnuitiesWhat's New Reminder IntroductionThe General Rule. Where do i file my 2012 federal tax return Individual retirement arrangements (IRAs). Where do i file my 2012 federal tax return Civil service retirement benefits. Where do i file my 2012 federal tax return Useful Items - You may want to see: General InformationIn-plan rollovers to designated Roth accounts. Where do i file my 2012 federal tax return How To Report Cost (Investment in the Contract) Taxation of Periodic PaymentsExclusion limited to cost. Where do i file my 2012 federal tax return Exclusion not limited to cost. Where do i file my 2012 federal tax return Simplified Method Taxation of Nonperiodic PaymentsLump-Sum Distributions RolloversIn-plan rollovers to designated Roth accounts. Where do i file my 2012 federal tax return Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and Beneficiaries 11. Where do i file my 2012 federal tax return   Social Security and Equivalent Railroad Retirement BenefitsIntroduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits 12. Where do i file my 2012 federal tax return   Other IncomeIntroduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Where do i file my 2012 federal tax return Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Where do i file my 2012 federal tax return Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Where do i file my 2012 federal tax return Method 2. Where do i file my 2012 federal tax return RoyaltiesDepletion. Where do i file my 2012 federal tax return Coal and iron ore. Where do i file my 2012 federal tax return Sale of property interest. Where do i file my 2012 federal tax return Part of future production sold. Where do i file my 2012 federal tax return Unemployment BenefitsTypes of unemployment compensation. Where do i file my 2012 federal tax return Governmental program. Where do i file my 2012 federal tax return Repayment of unemployment compensation. Where do i file my 2012 federal tax return Tax withholding. Where do i file my 2012 federal tax return Repayment of benefits. Where do i file my 2012 federal tax return Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Where do i file my 2012 federal tax return Deduction for costs involved in unlawful discrimination suits. Where do i file my 2012 federal tax return Energy conservation measure. Where do i file my 2012 federal tax return Dwelling unit. Where do i file my 2012 federal tax return Current income required to be distributed. Where do i file my 2012 federal tax return Current income not required to be distributed. Where do i file my 2012 federal tax return How to report. Where do i file my 2012 federal tax return Losses. Where do i file my 2012 federal tax return Grantor trust. Where do i file my 2012 federal tax return Nonemployee compensation. Where do i file my 2012 federal tax return Corporate director. Where do i file my 2012 federal tax return Personal representatives. Where do i file my 2012 federal tax return Manager of trade or business for bankruptcy estate. Where do i file my 2012 federal tax return Notary public. Where do i file my 2012 federal tax return Election precinct official. Where do i file my 2012 federal tax return Difficulty-of-care payments. Where do i file my 2012 federal tax return Maintaining space in home. Where do i file my 2012 federal tax return Reporting taxable payments. Where do i file my 2012 federal tax return Lotteries and raffles. Where do i file my 2012 federal tax return Form W-2G. Where do i file my 2012 federal tax return Reporting winnings and recordkeeping. Where do i file my 2012 federal tax return Inherited pension or IRA. Where do i file my 2012 federal tax return Employee awards or bonuses. Where do i file my 2012 federal tax return Pulitzer, Nobel, and similar prizes. Where do i file my 2012 federal tax return Payment for services. Where do i file my 2012 federal tax return VA payments. Where do i file my 2012 federal tax return Prizes. Where do i file my 2012 federal tax return Strike and lockout benefits. Where do i file my 2012 federal tax return Prev  Up  Next   Home   More Online Publications
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Appeals Mediation Programs

Alternative Dispute Resolution (ADR)

Mediation is an informal, confidential, and flexible dispute resolution process in which an Appeals Officer trained in mediation techniques serves as an impartial third party facilitating negotiations between the disputing parties.


The Appeals mediators help resolve disputes by identifying the core issues, possible obstacles to settlement, and working with the parties to develop resolution strategies. The Appeals mediator has no power to render a decision or to force either party to accept a settlement. With our Fast Track Settlement program, however, the Appeals mediator may suggest settlement proposals.


Our various mediation programs are designed to serve different types of taxpayers at specific stages of the IRS examination or collection process.

 

If you’re an experienced tax practitioner and know which mediation program you’re interested in, the links in the table below will take you to pages with information, including the application process. If this is all new to you and you have a disagreement with IRS but are not sure whether mediation is right for you, please check out the Appeals Mediation Programs Online Self-Help Tool, which is designed to:

  • Help you understand when to discuss mediation with the IRS person assigned to your case
  • Help you navigate to the mediation program that best fits your needs
  • Explain each program
  • Provide you with the steps, forms and information needed to apply for each program
Type of Taxpayer Stage of IRS Process
Pre-Filing Examination Collection Appeals
Large Business and International

Compliance Assurance Process

Fast Track Settlement
 

Early Referral

 

Post Appeals Mediation

Small Business/Self-Employed  

Fast Track Settlement
 

Early Referral

Fast Track Mediation

Tax Exempt/Government Entities  

Fast Track Settlement
 

Early Referral

 

 

Page Last Reviewed or Updated: 10-Jan-2014

The Where Do I File My 2012 Federal Tax Return

Where do i file my 2012 federal tax return 13. Where do i file my 2012 federal tax return   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. Where do i file my 2012 federal tax return A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). Where do i file my 2012 federal tax return However, no deposit is required for the situations listed below; the taxes are payable with Form 720. Where do i file my 2012 federal tax return The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. Where do i file my 2012 federal tax return The gas guzzler tax is being paid on a one-time filing. Where do i file my 2012 federal tax return The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. Where do i file my 2012 federal tax return How To Make Deposits Electronic deposit requirement. Where do i file my 2012 federal tax return   You must use electronic funds transfer to make excise tax deposits. Where do i file my 2012 federal tax return Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). Where do i file my 2012 federal tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. Where do i file my 2012 federal tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Where do i file my 2012 federal tax return   EFTPS is a free service provided by the Department of Treasury. Where do i file my 2012 federal tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Where do i file my 2012 federal tax return To get more information about EFTPS or to enroll in EFTPS, visit www. Where do i file my 2012 federal tax return eftps. Where do i file my 2012 federal tax return gov or call 1-800-555-4477. Where do i file my 2012 federal tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Where do i file my 2012 federal tax return    Depositing on time. Where do i file my 2012 federal tax return For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. Where do i file my 2012 federal tax return m. Where do i file my 2012 federal tax return Eastern time). Where do i file my 2012 federal tax return You will automatically be enrolled in EFTPS when you apply for an EIN. Where do i file my 2012 federal tax return You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. Where do i file my 2012 federal tax return When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. Where do i file my 2012 federal tax return The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. Where do i file my 2012 federal tax return See Alternative method below. Where do i file my 2012 federal tax return If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. Where do i file my 2012 federal tax return Regular method. Where do i file my 2012 federal tax return   The deposit of tax for a semimonthly period is due by the 14th day following that period. Where do i file my 2012 federal tax return Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. Where do i file my 2012 federal tax return If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Where do i file my 2012 federal tax return Alternative method (IRS Nos. Where do i file my 2012 federal tax return 22, 26, 27, and 28). Where do i file my 2012 federal tax return   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. Where do i file my 2012 federal tax return Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. Where do i file my 2012 federal tax return The deposit of tax is due by the 3rd banking day after the 7th day of that period. Where do i file my 2012 federal tax return   For an example of the alternative method, see the Instructions for Form 720. Where do i file my 2012 federal tax return To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. Where do i file my 2012 federal tax return For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. Where do i file my 2012 federal tax return The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). Where do i file my 2012 federal tax return The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. Where do i file my 2012 federal tax return See Uncollected Tax Report in chapter 4. Where do i file my 2012 federal tax return The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. Where do i file my 2012 federal tax return Special rule for deposits of taxes in September. Where do i file my 2012 federal tax return   See the Instructions for Form 720 for a special rule on deposits made in September. Where do i file my 2012 federal tax return Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. Where do i file my 2012 federal tax return Generally, you do not have to make a deposit for a period in which you incurred no tax liability. Where do i file my 2012 federal tax return Net tax liability. Where do i file my 2012 federal tax return   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. Where do i file my 2012 federal tax return You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. Where do i file my 2012 federal tax return If you use this method, you must use it for all semimonthly periods in the calendar quarter. Where do i file my 2012 federal tax return Do not reduce your liability by any amounts from Form 720X. Where do i file my 2012 federal tax return Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. Where do i file my 2012 federal tax return Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. Where do i file my 2012 federal tax return 67%) of the net tax liability reported for the look-back quarter. Where do i file my 2012 federal tax return For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. Where do i file my 2012 federal tax return 23%), 10/90 (11. Where do i file my 2012 federal tax return 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. Where do i file my 2012 federal tax return Also, the total deposit for that semimonthly period must be at least 1/6 (16. Where do i file my 2012 federal tax return 67%) of the net tax liability reported for the look-back quarter. Where do i file my 2012 federal tax return Exceptions. Where do i file my 2012 federal tax return   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. Where do i file my 2012 federal tax return 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. Where do i file my 2012 federal tax return Requirements to be met. Where do i file my 2012 federal tax return   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. Where do i file my 2012 federal tax return    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. Where do i file my 2012 federal tax return Tax rate increases. Where do i file my 2012 federal tax return   You must modify the safe harbor rule if there has been an increase in the rate of tax. Where do i file my 2012 federal tax return You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. Where do i file my 2012 federal tax return To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. Where do i file my 2012 federal tax return Prev  Up  Next   Home   More Online Publications