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Where To File 2012 Form 1040

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Where To File 2012 Form 1040

Where to file 2012 form 1040 4. Where to file 2012 form 1040   Underpayment Penalty for 2013 Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: General RuleFarmers and fishermen. Where to file 2012 form 1040 Higher income taxpayers. Where to file 2012 form 1040 Minimum required for higher income taxpayers. Where to file 2012 form 1040 Estate or trust payments of estimated tax. Where to file 2012 form 1040 Lowering or eliminating the penalty. Where to file 2012 form 1040 ExceptionsLess Than $1,000 Due No Tax Liability Last Year Figuring Your Required Annual Payment (Part I) Short Method for Figuring the Penalty (Part III) Regular Method for Figuring the Penalty (Part IV)Figuring Your Underpayment (Part IV, Section A) Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Annualized Income Installment Method (Schedule AI) Farmers and Fishermen Waiver of PenaltyFarmers and fishermen. Where to file 2012 form 1040 Introduction If you did not pay enough tax, either through withholding or by making timely estimated tax payments, you will have underpaid your estimated tax and may have to pay a penalty. Where to file 2012 form 1040 You may understand this chapter better if you can refer to a copy of your latest federal income tax return. Where to file 2012 form 1040 No penalty. Where to file 2012 form 1040   Generally, you will not have to pay a penalty for 2013 if any of the following apply. Where to file 2012 form 1040 The total of your withholding and timely estimated tax payments was at least as much as your 2012 tax. Where to file 2012 form 1040 (See Special rules for certain individuals for higher income taxpayers and farmers and fishermen. Where to file 2012 form 1040 ) The tax balance due on your 2013 return is no more than 10% of your total 2013 tax, and you paid all required estimated tax payments on time. Where to file 2012 form 1040 Your total tax for 2013 (defined later) minus your withholding is less than $1,000. Where to file 2012 form 1040 You did not have a tax liability for 2012. Where to file 2012 form 1040 You did not have any withholding taxes and your current year tax (less any household employment taxes) is less than $1,000. Where to file 2012 form 1040 IRS can figure the penalty for you. Where to file 2012 form 1040   If you think you owe the penalty, but you do not want to figure it yourself when you file your tax return, you may not have to. Where to file 2012 form 1040 Generally, the IRS will figure the penalty for you and send you a bill. Where to file 2012 form 1040   You only need to figure your penalty in the following three situations. Where to file 2012 form 1040 You are requesting a waiver of part, but not all, of the penalty. Where to file 2012 form 1040 You are using the annualized income installment method to figure the penalty. Where to file 2012 form 1040 You are treating the federal income tax withheld from your income as paid on the dates actually withheld. Where to file 2012 form 1040 However, if these situations do not apply to you, and you think you can lower or eliminate your penalty, complete Form 2210 or Form 2210-F and attach it to your return. Where to file 2012 form 1040 See Form 2210 , later. Where to file 2012 form 1040 Topics - This chapter discusses: The general rule for the underpayment penalty, Special rules for certain individuals, Exceptions to the underpayment penalty, How to figure your underpayment and the amount of your penalty on Form 2210, and How to ask the IRS to waive the penalty. Where to file 2012 form 1040 Useful Items - You may want to see: Form (and Instructions) 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2210-F Underpayment of Estimated Tax by Farmers and Fishermen See chapter 5 for information about getting these forms. Where to file 2012 form 1040 General Rule In general, you may owe a penalty for 2013 if the total of your withholding and timely estimated tax payments did not equal at least the smaller of: 90% of your 2013 tax, or 100% of your 2012 tax. Where to file 2012 form 1040 (Your 2012 tax return must cover a 12-month period. Where to file 2012 form 1040 ) Your 2013 tax, for this purpose, is defined under Total tax for 2013 , later. Where to file 2012 form 1040 Special rules for certain individuals. Where to file 2012 form 1040   There are special rules for farmers and fishermen and certain higher income taxpayers. Where to file 2012 form 1040 Farmers and fishermen. Where to file 2012 form 1040   If at least two-thirds of your gross income for 2012 or 2013 is from farming or fishing, substitute  662/3% for 90% in (1) above. Where to file 2012 form 1040   See Farmers and Fishermen , later. Where to file 2012 form 1040 Higher income taxpayers. Where to file 2012 form 1040   If your AGI for 2012 was more than $150,000 ($75,000 if your 2013 filing status is married filing a separate return), substitute 110% for 100% in (2) under General Rule . Where to file 2012 form 1040 This rule does not apply to farmers or fishermen. Where to file 2012 form 1040   For 2012, AGI is the amount shown on Form 1040, line 37; Form 1040A, line 21; and Form 1040EZ, line 4. Where to file 2012 form 1040 Penalty figured separately for each period. Where to file 2012 form 1040   Because the penalty is figured separately for each payment period, you may owe a penalty for an earlier payment period even if you later paid enough to make up the underpayment. Where to file 2012 form 1040 This is true even if you are due a refund when you file your income tax return. Where to file 2012 form 1040 Example. Where to file 2012 form 1040 You did not make estimated tax payments for 2013 because you thought you had enough tax withheld from your wages. Where to file 2012 form 1040 Early in January 2014, you made an estimate of your total 2013 tax. Where to file 2012 form 1040 Then you realized that your withholding was $2,000 less than the amount needed to avoid a penalty for underpayment of estimated tax. Where to file 2012 form 1040 On January 10, you made an estimated tax payment of $3,000, which is the difference between your withholding and your estimate of your total tax. Where to file 2012 form 1040 Your final return shows your total tax to be $50 less than your estimate, so you are due a refund. Where to file 2012 form 1040 You do not owe a penalty for your payment due January 15, 2014. Where to file 2012 form 1040 However, you may owe a penalty through January 10, 2014, the day you made the $3,000 payment, for your underpayments for the earlier payment periods. Where to file 2012 form 1040 Minimum required each period. Where to file 2012 form 1040   You will owe a penalty for any 2013 payment period for which your estimated tax payment plus your withholding for the period and overpayments applied from previous periods was less than the smaller of: 22. Where to file 2012 form 1040 5% of your 2013 tax, or 25% of your 2012 tax. Where to file 2012 form 1040 (Your 2012 tax return must cover a 12-month period. Where to file 2012 form 1040 ) Minimum required for higher income taxpayers. Where to file 2012 form 1040   If you are subject to the rule for higher income taxpayers, discussed above, substitute 27. Where to file 2012 form 1040 5% for 25% in (2) under General Rule . Where to file 2012 form 1040 When penalty is charged. Where to file 2012 form 1040   If you miss a payment or you paid less than the minimum required in a period, you may be charged an underpayment penalty from the date the amount was due to the date the payment is made. Where to file 2012 form 1040 If a payment is mailed, the date of the U. Where to file 2012 form 1040 S. Where to file 2012 form 1040 postmark is considered the date of payment. Where to file 2012 form 1040   If a payment is made electronically, the date the payment is shown on your payment account (checking, savings, etc. Where to file 2012 form 1040 ) is considered to be the date of payment. Where to file 2012 form 1040 Estate or trust payments of estimated tax. Where to file 2012 form 1040   If you have estimated taxes credited to you from an estate or trust (Schedule K-1 (Form 1041)), treat the payment as made by you on January 15, 2014. Where to file 2012 form 1040 Amended returns. Where to file 2012 form 1040    If you file an amended return by the due date of your original return, use the tax shown on your amended return to figure your required estimated tax payments. Where to file 2012 form 1040 If you file an amended return after the due date of the original return, use the tax shown on the original return. Where to file 2012 form 1040   However, if you and your spouse file a joint return after the due date to replace separate returns you originally filed by the due date, use the tax shown on the joint return to figure your required estimated tax payments. Where to file 2012 form 1040 This rule applies only if both original separate returns were filed on time. Where to file 2012 form 1040 2012 separate returns and 2013 joint return. Where to file 2012 form 1040    If you file a joint return with your spouse for 2013, but you filed separate returns for 2012, your 2012 tax is the total of the tax shown on your separate returns. Where to file 2012 form 1040 You filed a separate return if you filed as single, head of household, or married filing separately. Where to file 2012 form 1040 2012 joint return and 2013 separate returns. Where to file 2012 form 1040    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, your 2012 tax is your share of the tax on the joint return. Where to file 2012 form 1040 You are filing a separate return if you file as single, head of household, or married filing separately. Where to file 2012 form 1040   To figure your share of the taxes on a joint return, first figure the tax both you and your spouse would have paid had you filed separate returns for 2012 using the same filing status as for 2013. Where to file 2012 form 1040 Then multiply the tax on the joint return by the following fraction. Where to file 2012 form 1040   The tax you would have paid had you filed a separate return   The total tax you and your spouse would have paid had you filed separate returns Example. Where to file 2012 form 1040 Lisa and Paul filed a joint return for 2012 showing taxable income of $49,000 and a tax of $6,484. Where to file 2012 form 1040 Of the $49,000 taxable income, $41,000 was Lisa's and the rest was Paul's. Where to file 2012 form 1040 For 2013, they file married filing separately. Where to file 2012 form 1040 Lisa figures her share of the tax on the 2012 joint return as follows. Where to file 2012 form 1040 2012 tax on $41,000 based on a separate return $ 6,286 2012 tax on $8,000 based on a  separate return 803 Total $ 7,089 Lisa's percentage of total tax  ($6,286 ÷ $ 7,089) 88. Where to file 2012 form 1040 67% Lisa's part of tax on joint return ($6,484 × 88. Where to file 2012 form 1040 67%) $ 5,749 Form 2210. Where to file 2012 form 1040   In most cases, you do not need to file Form 2210. Where to file 2012 form 1040 The IRS will figure the penalty for you and send you a bill. Where to file 2012 form 1040 If you want us to figure the penalty for you, leave the penalty line on your return blank. Where to file 2012 form 1040 Do not file Form 2210. Where to file 2012 form 1040   To determine if you should file Form 2210, see Part II of Form 2210. Where to file 2012 form 1040 If you decide to figure your penalty, complete Part I, Part II, and either Part III or Part IV of the form and the Penalty Worksheet in the Instructions for Form 2210. Where to file 2012 form 1040 If you use Form 2210, you cannot file Form 1040EZ. Where to file 2012 form 1040   On Form 1040, enter the amount of your penalty on line 77. Where to file 2012 form 1040 If you owe tax on line 76, add the penalty to your tax due and show your total payment on line 76. Where to file 2012 form 1040 If you are due a refund, subtract the penalty from the overpayment and enter the result on line 73. Where to file 2012 form 1040   On Form 1040A, enter the amount of your penalty on line 46. Where to file 2012 form 1040 If you owe tax on line 45, add the penalty to your tax due and show your total payment on line 45. Where to file 2012 form 1040 If you are due a refund, subtract the penalty from the overpayment and enter the result on line 42. Where to file 2012 form 1040 Lowering or eliminating the penalty. Where to file 2012 form 1040    You may be able to lower or eliminate your penalty if you file Form 2210. Where to file 2012 form 1040 You must file Form 2210 with your return if any of the following applies. Where to file 2012 form 1040 You request a waiver. Where to file 2012 form 1040 See Waiver of Penalty , later. Where to file 2012 form 1040 You use the annualized income installment method. Where to file 2012 form 1040 See the explanation of this method under Annualized Income Installment Method (Schedule AI) . Where to file 2012 form 1040 You use your actual withholding for each payment period for estimated tax purposes. Where to file 2012 form 1040 See Actual withholding method under Figuring Your Underpayment (Part IV, Section A). Where to file 2012 form 1040 You base any of your required installments on the tax shown on your 2012 return and you filed or are filing a joint return for either 2012 or 2013, but not for both years. Where to file 2012 form 1040 Exceptions Generally, you do not have to pay an underpayment penalty if either: Your total tax is less than $1,000, or You had no tax liability last year. Where to file 2012 form 1040 Less Than $1,000 Due You do not owe a penalty if the total tax shown on your return minus the amount you paid through withholding (including excess social security and tier 1 railroad retirement (RRTA) tax withholding) is less than $1,000. Where to file 2012 form 1040 Total tax for 2013. Where to file 2012 form 1040   For 2013, your total tax on Form 1040 is the amount on line 61 reduced by the following. Where to file 2012 form 1040    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Where to file 2012 form 1040 Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. Where to file 2012 form 1040 The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. Where to file 2012 form 1040 Any refundable credit amounts listed on lines 64a, 65, 66, 70, and any credit from Form 8885 included on line 71. Where to file 2012 form 1040   If you filed Form 1040A, your 2013 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. Where to file 2012 form 1040   If you filed Form 1040EZ, your 2013 total tax is the amount on line 10 reduced by the amount on line 8a. Where to file 2012 form 1040 Note. Where to file 2012 form 1040 When figuring the amount on line 60, include household employment taxes only if you had federal income tax withheld from your income or you would owe the penalty even if you did not include those taxes. Where to file 2012 form 1040 Paid through withholding. Where to file 2012 form 1040    For 2013, the amount you paid through withholding on Form 1040 is the amount on line 62 plus any excess social security or tier 1 RRTA tax withholding on line 69. Where to file 2012 form 1040 Add to that any write-in amount on line 72 identified as “Form 8689. Where to file 2012 form 1040 ” On Form 1040A, the amount you paid through withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included on line 41. Where to file 2012 form 1040 On Form 1040EZ, it is the amount on line 7. Where to file 2012 form 1040 No Tax Liability Last Year You do not owe a penalty if you had no tax liability last year and you were a U. Where to file 2012 form 1040 S. Where to file 2012 form 1040 citizen or resident for the whole year. Where to file 2012 form 1040 For this rule to apply, your tax year must have included all 12 months of the year. Where to file 2012 form 1040 You had no tax liability for 2012 if your total tax was zero or you were not required to file an income tax return. Where to file 2012 form 1040 Example. Where to file 2012 form 1040 Ray, who is single and 22 years old, was unemployed for a few months during 2012. Where to file 2012 form 1040 He earned $6,700 in wages before he was laid off, and he received $1,400 in unemployment compensation afterwards. Where to file 2012 form 1040 He had no other income. Where to file 2012 form 1040 Even though he had gross income of $8,100, he did not have to pay income tax because his gross income was less than the filing requirement for a single person under age 65 ($9,750 for 2012). Where to file 2012 form 1040 He filed a return only to have his withheld income tax refunded to him. Where to file 2012 form 1040 In 2013, Ray began regular work as an independent contractor. Where to file 2012 form 1040 Ray made no estimated tax payments in 2013. Where to file 2012 form 1040 Even though he did owe tax at the end of the year, Ray does not owe the underpayment penalty for 2013 because he had no tax liability in 2012. Where to file 2012 form 1040 Total tax for 2012. Where to file 2012 form 1040   For 2012, your total tax on Form 1040 is the amount on line 61 reduced by the following. Where to file 2012 form 1040    Unreported social security and Medicare tax or RRTA tax from Forms 4137 or 8919 (line 57). Where to file 2012 form 1040 Any tax included on line 58 for excess contributions to IRAs, Archer MSAs, Coverdell education savings accounts, and health savings accounts, or any tax on excess accumulations in qualified retirement plans. Where to file 2012 form 1040 The following write-ins on line 60: Uncollected social security and Medicare tax or RRTA tax on tips or group-term life insurance, Tax on excess golden parachute payments, Excise tax on insider stock compensation from an expatriated corporation, Look-back interest due under section 167(g), Look-back interest due under section 460(b), Recapture of federal mortgage subsidy, and Additional tax on advance payments of health coverage tax credit when not eligible. Where to file 2012 form 1040 Any refundable credit amounts listed on lines 64a, 65, 66, 70, and credits from Forms 8801 (line 27 only), and 8885 included on line 71. Where to file 2012 form 1040   If you filed Form 1040A, your 2012 total tax is the amount on line 35 reduced by any refundable credits on lines 38a, 39, and 40. Where to file 2012 form 1040   If you filed Form 1040EZ, your 2012 total tax is the amount on line 11 reduced by the amount on line 8a. Where to file 2012 form 1040 Figuring Your Required Annual Payment (Part I) Figure your required annual payment in Part I of Form 2210, following the line-by-line instructions. Where to file 2012 form 1040 If you rounded the entries on your tax return to whole dollars, you can round on Form 2210. Where to file 2012 form 1040 Example. Where to file 2012 form 1040 The tax on Lori Lane's 2012 return was $12,400. Where to file 2012 form 1040 Her AGI was not more than $150,000 for either 2012 or 2013. Where to file 2012 form 1040 The tax on her 2013 return (Form 1040, line 55) is $13,044. Where to file 2012 form 1040 Line 56 (self-employment tax) is $8,902. Where to file 2012 form 1040 Her 2013 total tax is $21,946. Where to file 2012 form 1040 For 2013, Lori had $1,600 income tax withheld and made four equal estimated tax payments ($1,000 each). Where to file 2012 form 1040 90% of her 2013 tax is $19,751. Where to file 2012 form 1040 Because she paid less than her 2012 tax ($12,400) and less than 90% of her 2013 tax ($19,751), and does not meet an exception, Lori knows that she owes a penalty for underpayment of estimated tax. Where to file 2012 form 1040 The IRS will figure the penalty for Lori, but she decides to figure it herself on Form 2210 and pay it with her taxes when she files her tax return. Where to file 2012 form 1040 Lori's required annual payment is $12,400 (100% of 2012 tax) because that is smaller than 90% of her 2013 tax. Where to file 2012 form 1040 Different 2012 filing status. Where to file 2012 form 1040    If you file a separate return for 2013, but you filed a joint return with your spouse for 2012, see 2012 joint return and 2013 separate returns , earlier, to figure the amount to enter as your 2012 tax on line 8 of Form 2210. Where to file 2012 form 1040 Short Method for Figuring the Penalty (Part III) You may be able to use the short method in Part III of Form 2210 to figure your penalty for underpayment of estimated tax. Where to file 2012 form 1040 If you qualify to use this method, it will result in the same penalty amount as the regular method. Where to file 2012 form 1040 However, either the annualized income installment method or the actual withholding method, explained later, may result in a smaller penalty. Where to file 2012 form 1040 You can use the short method only if you meet one of the following requirements. Where to file 2012 form 1040 You made no estimated tax payments for 2013 (it does not matter whether you had income tax withholding). Where to file 2012 form 1040 You paid the same amount of estimated tax on each of the four payment due dates. Where to file 2012 form 1040 If you do not meet either requirement, figure your penalty using the regular method in Part IV of Form 2210 and the Penalty Worksheet in the instructions. Where to file 2012 form 1040 Note. Where to file 2012 form 1040 If any payment was made before the due date, you can use the short method, but the penalty may be less if you use the regular method. Where to file 2012 form 1040 However, if the payment was only a few days early, the difference is likely to be small. Where to file 2012 form 1040 You cannot use the short method if any of the following apply. Where to file 2012 form 1040 You made any estimated tax payments late. Where to file 2012 form 1040 You checked box C or D in Part II of Form 2210. Where to file 2012 form 1040 You are filing Form 1040NR or 1040NR-EZ and you did not receive wages as an employee subject to U. Where to file 2012 form 1040 S. Where to file 2012 form 1040 income tax withholding. Where to file 2012 form 1040 If you use the short method, you cannot use the annualized income installment method to figure your underpayment for each payment period. Where to file 2012 form 1040 Also, you cannot use your actual withholding during each period to figure your payments for each period. Where to file 2012 form 1040 These methods, which may give you a smaller penalty amount, are explained under Figuring Your Underpayment (Part IV, Section A). Where to file 2012 form 1040 Complete Part III of Form 2210 following the line-by-line instructions in the Instructions for Form 2210. Where to file 2012 form 1040 Regular Method for Figuring the Penalty (Part IV) You can use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if you paid one or more estimated tax payments earlier than the due date. Where to file 2012 form 1040 You must use the regular method in Part IV of Form 2210 to figure your penalty for underpayment of estimated tax if any of the following apply to you. Where to file 2012 form 1040 You paid one or more estimated tax payments on a date after the due date. Where to file 2012 form 1040 You paid at least one, but less than four, installments of estimated tax. Where to file 2012 form 1040 You paid estimated tax payments in un- equal amounts. Where to file 2012 form 1040 You use the annualized income installment method to figure your underpayment for each payment period. Where to file 2012 form 1040 You use your actual withholding during each payment period to figure your payments. Where to file 2012 form 1040 Under the regular method, figure your underpayment for each payment period in Section A, then figure your penalty using the Penalty Worksheet in the Instructions for Form 2210. Where to file 2012 form 1040 Enter the results on line 27 of Section B. Where to file 2012 form 1040 Figuring Your Underpayment (Part IV, Section A) Figure your underpayment of estimated tax for each payment period in Section A following the line-by-line instructions in the Instructions for Form 2210. Where to file 2012 form 1040 Complete lines 20 through 26 of the first column before going to line 20 of the next column. Where to file 2012 form 1040 Required installments—line 18. Where to file 2012 form 1040   Your required payment for each payment period (line 18) is usually one-fourth of your required annual payment (Part I, line 9). Where to file 2012 form 1040 This method—the regular method—is the one to use if you received your income evenly throughout the year. Where to file 2012 form 1040   However, if you did not receive your income evenly throughout the year, you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. Where to file 2012 form 1040 First complete Schedule AI (Form 2210), then enter the amounts from line 25 of that schedule on line 18 of Form 2210, Part IV. Where to file 2012 form 1040 See Annualized Income Installment Method (Schedule AI), later. Where to file 2012 form 1040 Payments made—line 19. Where to file 2012 form 1040   Enter in each column the total of: Your estimated tax paid after the due date for the previous column and by the due date shown at the top of the column, and One-fourth of your withholding. Where to file 2012 form 1040 For special rules for figuring your payments, see Form 2210 instructions for line 19. Where to file 2012 form 1040   If you file Form 1040, your withholding is the amount on line 62, plus any excess social security or tier 1 RRTA tax withholding on line 69. Where to file 2012 form 1040 If you file Form 1040A, your withholding is the amount on line 36 plus any excess social security or tier 1 RRTA tax withholding included in line 41. Where to file 2012 form 1040 Actual withholding method. Where to file 2012 form 1040    Instead of using one-fourth of your withholding for each quarter, you can choose to use the amounts actually withheld by each due date. Where to file 2012 form 1040 You can make this choice separately for the tax withheld from your wages and for all other withholding. Where to file 2012 form 1040 This includes any excess social security and tier 1 RRTA tax withheld. Where to file 2012 form 1040   Using your actual withholding may result in a smaller penalty if most of your withholding occurred early in the year. Where to file 2012 form 1040   If you use your actual withholding, you must check box D in Form 2210, Part II. Where to file 2012 form 1040 Then complete Form 2210 using the regular method (Part IV) and file it with your return. Where to file 2012 form 1040 Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Figure the amount of your penalty for Section B using the Penalty Worksheet in the Form 2210 instructions. Where to file 2012 form 1040 The penalty is imposed on each underpayment amount shown on Form 2210, Section A, line 25, for the number of days that it remained unpaid. Where to file 2012 form 1040 For 2013, there are four rate periods—April 16 through June 30, July 1 through September 30, October 1 through December 31, and January 1, 2014 through April 15, 2014. Where to file 2012 form 1040 A 3% rate applies to all four periods. Where to file 2012 form 1040 Payments. Where to file 2012 form 1040    Before completing the Penalty Worksheet, it may be helpful to make a list of the payments you made and income tax withheld after the due date (or the last day payments could be made on time) for the earliest payment period an underpayment occurred. Where to file 2012 form 1040 For example, if you had an underpayment for the first payment period, list your payments after April 15, 2013. Where to file 2012 form 1040 You can use the table in the Form 2210 instructions to make your list. Where to file 2012 form 1040 Follow those instructions for listing income tax withheld and payments made with your return. Where to file 2012 form 1040 Use the list to determine when each underpayment was paid. Where to file 2012 form 1040   If you mail your estimated tax payments, use the date of the U. Where to file 2012 form 1040 S. Where to file 2012 form 1040 postmark as the date of payment. Where to file 2012 form 1040 Line 1b. Where to file 2012 form 1040   Apply the payments listed to underpayment balance in the first column until it is fully paid. Where to file 2012 form 1040 Apply payments in the order made. Where to file 2012 form 1040 Figuring the penalty. Where to file 2012 form 1040   If an underpayment was paid in two or more payments on different dates, you must figure the penalty separately for each payment. Where to file 2012 form 1040 On line 3 of the Penalty Worksheet enter the number of days between the due date (line 2) and the date of each payment on line 1b. Where to file 2012 form 1040 On line 4 figure the penalty for the amount of each payment applied on line 1b or the amount remaining unpaid. Where to file 2012 form 1040 If no payments are applied, figure the penalty on the amount on line 1a. Where to file 2012 form 1040 Aid for counting days. Where to file 2012 form 1040    Table 4-1 provides a simple method for counting the number of days between a due date and a payment date. Where to file 2012 form 1040 Find the number for the date the payment was due by going across to the column of the month the payment was due and moving down the column to the due date. Where to file 2012 form 1040 In the same manner, find the number for the date the payment was made. Where to file 2012 form 1040 Subtract the due date “number” from the payment date “number. Where to file 2012 form 1040 ”   For example, if a payment was due on June 15 (61), but was not paid until September 1 (139), the payment was 78 (139 – 61) days late. Where to file 2012 form 1040 Table 4-1. Where to file 2012 form 1040 Calendar To Determine the Number of Days a Payment Is Late Instructions. Where to file 2012 form 1040 Use this table with Form 2210 if you are completing Part IV, Section B. Where to file 2012 form 1040 First, find the number for the payment due date by going across to the column of the month the payment was due and moving down the column to the due date. Where to file 2012 form 1040 Then, in the same manner, find the number for the date the payment was made. Where to file 2012 form 1040 Finally, subtract the due date number from the payment date number. Where to file 2012 form 1040 The result is the number of days the payment is late. Where to file 2012 form 1040 Example. Where to file 2012 form 1040 The payment due date is June 15 (61). Where to file 2012 form 1040 The payment was made on November 4 (203). Where to file 2012 form 1040 The payment is 142 days late (203 – 61). Where to file 2012 form 1040 Tax Year 2013 Day of 2013 2013 2013 2013 2013 2013 2013 2013 2013 2014 2014 2014 2014 Month April May June July Aug. Where to file 2012 form 1040 Sept. Where to file 2012 form 1040 Oct. Where to file 2012 form 1040 Nov. Where to file 2012 form 1040 Dec. Where to file 2012 form 1040 Jan. Where to file 2012 form 1040 Feb. Where to file 2012 form 1040 Mar. Where to file 2012 form 1040 Apr. Where to file 2012 form 1040 1   16 47 77 108 139 169 200 230 261 292 320 351 2   17 48 78 109 140 170 201 231 262 293 321 352 3   18 49 79 110 141 171 202 232 263 294 322 353 4   19 50 80 111 142 172 203 233 264 295 323 354 5   20 51 81 112 143 173 204 234 265 296 324 355 6   21 52 82 113 144 174 205 235 266 297 325 356 7   22 53 83 114 145 175 206 236 267 298 326 357 8   23 54 84 115 146 176 207 237 268 299 327 358 9   24 55 85 116 147 177 208 238 269 300 328 359 10   25 56 86 117 148 178 209 239 270 301 329 360 11   26 57 87 118 149 179 210 240 271 302 330 361 12   27 58 88 119 150 180 211 241 272 303 331 362 13   28 59 89 120 151 181 212 242 273 304 332 363 14   29 60 90 121 152 182 213 243 274 305 333 364 15 0 30 61 91 122 153 183 214 244 275 306 334 365 16 1 31 62 92 123 154 184 215 245 276 307 335   17 2 32 63 93 124 155 185 216 246 277 308 336   18 3 33 64 94 125 156 186 217 247 278 309 337   19 4 34 65 95 126 157 187 218 248 279 310 338   20 5 35 66 96 127 158 188 219 249 280 311 339   21 6 36 67 97 128 159 189 220 250 281 312 340   22 7 37 68 98 129 160 190 221 251 282 313 341   23 8 38 69 99 130 161 191 222 252 283 314 342   24 9 39 70 100 131 162 192 223 253 284 315 343   25 10 40 71 101 132 163 193 224 254 285 316 344   26 11 41 72 102 133 164 194 225 255 286 317 345   27 12 42 73 103 134 165 195 226 256 287 318 346   28 13 43 74 104 135 166 196 227 257 288 319 347   29 14 44 75 105 136 167 197 228 258 289   348   30 15 45 76 106 137 168 198 229 259 290   349   31   46   107 138   199   260 291   350   Annualized Income Installment Method (Schedule AI) If you did not receive your income evenly throughout the year (for example, your income from a shop you operated at a marina was much larger in the summer than it was during the rest of the year), you may be able to lower or eliminate your penalty by figuring your underpayment using the annualized income installment method. Where to file 2012 form 1040 Under this method, your required installment (Part IV, line 18) for one or more payment periods may be less than one-fourth of your required annual payment. Where to file 2012 form 1040 To figure your underpayment using this method, complete Form 2210, Schedule AI. Where to file 2012 form 1040 Schedule AI annualizes your tax at the end of each payment period based on your income, deductions, and other items relating to events that occurred from the beginning of the tax year through the end of the period. Where to file 2012 form 1040 If you use the annualized income installment method, you must check box C in Part II of Form 2210. Where to file 2012 form 1040 Also, you must attach Form 2210 and Schedule AI to your return. Where to file 2012 form 1040 If you use Schedule AI for any payment due date, you must use it for all payment due dates. Where to file 2012 form 1040 Completing Schedule AI. Where to file 2012 form 1040   Follow the Form 2210 instructions to complete Schedule AI. Where to file 2012 form 1040 For each period shown on Schedule AI, figure your income and deductions based on your method of accounting. Where to file 2012 form 1040 If you use the cash method of accounting (used by most people), include all income actually or constructively received during the period and all deductions actually paid during the period. Where to file 2012 form 1040 Note. Where to file 2012 form 1040 Each period includes amounts from the previous period(s). Where to file 2012 form 1040 Period (a) includes items for January 1 through March 31. Where to file 2012 form 1040 Period (b) includes items for January 1 through May 31. Where to file 2012 form 1040 Period (c) includes items for January 1 through August 31. Where to file 2012 form 1040 Period (d) includes items for the entire year. Where to file 2012 form 1040 Farmers and Fishermen If you are a farmer or fisherman, the following special rules for underpayment of estimated tax apply to you. Where to file 2012 form 1040 The penalty for underpaying your 2013 estimated tax will not apply if you file your return and pay all the tax due by March 3, 2014. Where to file 2012 form 1040 If you are a fiscal year taxpayer, the penalty will not apply if you file your return and pay the tax due by the first day of the third month after the end of your tax year. Where to file 2012 form 1040 Any penalty you owe for underpaying your 2013 estimated tax will be figured from one payment due date, January 15, 2014. Where to file 2012 form 1040 The underpayment penalty for 2013 is figured on the difference between the amount of 2013 withholding plus estimated tax paid by the due date and the smaller of: 662/3% (rather than 90%) of your 2013 tax, or 100% of the tax shown on your 2012 return. Where to file 2012 form 1040 Even if these special rules apply to you, you will not owe the penalty if you meet either of the two conditions discussed under Exceptions . Where to file 2012 form 1040 See Who Must Pay Estimated Tax in chapter 2 for the definition of a farmer or fisherman who is eligible for these special rules. Where to file 2012 form 1040 Form 2210-F. Where to file 2012 form 1040   Use Form 2210-F to figure any underpayment penalty. Where to file 2012 form 1040 Do not attach it to your return unless you check a box in Part I. Where to file 2012 form 1040 However, if none of the boxes apply to you and you owe a penalty, you do not need to attach Form 2210-F. Where to file 2012 form 1040 Enter the amount from line 16 on Form 1040, line 77 and add the penalty to any balance due on your return or subtract it from your refund. Where to file 2012 form 1040 Keep your filled-in Form 2210-F for your records. Where to file 2012 form 1040    If none of the boxes on Form 2210-F apply to you and you owe a penalty, the IRS can figure your penalty and send you a bill. Where to file 2012 form 1040 Waiver of Penalty The IRS can waive the penalty for underpayment if either of the following applies. Where to file 2012 form 1040 You did not make a payment because of a casualty, disaster, or other unusual circumstance and it would be inequitable to impose the penalty. Where to file 2012 form 1040 You retired (after reaching age 62) or became disabled in 2012 or 2013 and both the following requirements are met. Where to file 2012 form 1040 You had a reasonable cause for not making the payment. Where to file 2012 form 1040 Your underpayment was not due to willful neglect. Where to file 2012 form 1040 How to request a waiver. Where to file 2012 form 1040   To request a waiver, see the Instructions for Form 2210. Where to file 2012 form 1040 Farmers and fishermen. Where to file 2012 form 1040   To request a waiver, see the Instructions for Form 2210-F. Where to file 2012 form 1040 Federally declared disaster. Where to file 2012 form 1040   Certain estimated tax payment deadlines for taxpayers who reside or have a business in a federally declared disaster area are postponed for a period during and after the disaster. Where to file 2012 form 1040 During the processing of your tax return, the IRS automatically identifies taxpayers located in a covered disaster area (by county or parish) and applies the appropriate penalty relief. Where to file 2012 form 1040 Do not file Form 2210 or 2210-F if your underpayment was due to a federally declared disaster. Where to file 2012 form 1040 If you still owe a penalty after the automatic waiver is applied, we will send you a bill. Where to file 2012 form 1040   Individuals, estates, and trusts not in a covered disaster area but whose books, records, or tax professionals' offices are in a covered area are also entitled to relief. Where to file 2012 form 1040 Also eligible are relief workers affiliated with a recognized government or charitable organization assisting in the relief activities in a covered disaster area. Where to file 2012 form 1040 If you meet either of these eligibility requirements, you must call the IRS disaster hotline at 1-866-562-5227 and identify yourself as eligible for this relief. Where to file 2012 form 1040   Details on the applicable disaster postponement period can be found at IRS. Where to file 2012 form 1040 gov. Where to file 2012 form 1040 Enter Tax Relief in Disaster Situations. Where to file 2012 form 1040 Select the federally declared disaster that affected you. Where to file 2012 form 1040    Worksheet 4-1. Where to file 2012 form 1040 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Note. Where to file 2012 form 1040 To figure the annualized entries for lines 2, 3, and 5 below, multiply the expected amount for the period by the  annualization amount on line 2 of Schedule AI for the same period. Where to file 2012 form 1040                   1. Where to file 2012 form 1040 Enter line 11 of your Schedule AI, or line 3 from Worksheet 4-2 1. Where to file 2012 form 1040       2. Where to file 2012 form 1040 Enter your annualized qualified dividends for the period 2. Where to file 2012 form 1040           3. Where to file 2012 form 1040 Are you filing Schedule D?               □ Yes. Where to file 2012 form 1040 Enter the smaller of your annualized amount from line 15 or line 16 of Schedule D. Where to file 2012 form 1040 If either line 15 or line 16 is blank or a loss, enter -0-. Where to file 2012 form 1040 3. Where to file 2012 form 1040             □ No. Where to file 2012 form 1040 Enter your annualized capital gain distributions from Form 1040, line 13             4. Where to file 2012 form 1040 Add lines 2 and 3   4. Where to file 2012 form 1040           5. Where to file 2012 form 1040 If you are claiming investment interest expense on Form 4952, enter your annualized amount from line 4g of that form. Where to file 2012 form 1040 Otherwise, enter -0-   5. Where to file 2012 form 1040           6. Where to file 2012 form 1040 Subtract line 5 from line 4. Where to file 2012 form 1040 If zero or less, enter -0- 6. Where to file 2012 form 1040       7. Where to file 2012 form 1040 Subtract line 6 from line 1. Where to file 2012 form 1040 If zero or less, enter -0- 7. Where to file 2012 form 1040       8. Where to file 2012 form 1040 Enter: $36,900 if single or married filing separately, $73,800 if married filing jointly or qualifying widow(er), $49,400 if head of household. Where to file 2012 form 1040 8. Where to file 2012 form 1040       9. Where to file 2012 form 1040 Enter the smaller of line 1 or line 8 9. Where to file 2012 form 1040       10. Where to file 2012 form 1040 Enter the smaller of line 7 or line 9 10. Where to file 2012 form 1040       11. Where to file 2012 form 1040 Subtract line 10 from line 9. Where to file 2012 form 1040 This amount is taxed at 0% 11. Where to file 2012 form 1040       12. Where to file 2012 form 1040 Enter the smaller of line 1 or line 6 12. Where to file 2012 form 1040       13. Where to file 2012 form 1040 Enter the amount from line 11 13. Where to file 2012 form 1040       14. Where to file 2012 form 1040 Subtract line 13 from line 12 14. Where to file 2012 form 1040       15. Where to file 2012 form 1040 Multiply line 14 by 15% (. Where to file 2012 form 1040 15) 15. Where to file 2012 form 1040   16. Where to file 2012 form 1040 Figure the tax on the amount on line 7. Where to file 2012 form 1040 If the amount on line 7 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Where to file 2012 form 1040 If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 16. Where to file 2012 form 1040   17. Where to file 2012 form 1040 Add lines 15 and 16 17. Where to file 2012 form 1040   18. Where to file 2012 form 1040 Figure the tax on the amount on line 1. Where to file 2012 form 1040 If the amount on line 1 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Where to file 2012 form 1040 If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 18. Where to file 2012 form 1040   19. Where to file 2012 form 1040 Tax on all taxable income. Where to file 2012 form 1040 Enter the smaller of line 17 or line 18. Where to file 2012 form 1040 Also enter this amount on line 12 of Schedule AI in the appropriate column. Where to file 2012 form 1040 However, if you are using this worksheet to figure the tax on the amount on line 3 of Worksheet 4-2, enter the amount from line 19 on Worksheet 4-2, line 4 19. Where to file 2012 form 1040   Worksheet 4-2. Where to file 2012 form 1040 2013 Form 2210, Schedule AI—Line 12 Foreign Earned Income Tax Worksheet Before you begin:If Schedule AI, line 11, is zero for the period, do not complete this worksheet. Where to file 2012 form 1040             1. Where to file 2012 form 1040 Enter the amount from line 11 of Schedule AI for the period 1. Where to file 2012 form 1040   2. Where to file 2012 form 1040 Enter the annualized amount* of foreign earned income and housing amount excluded or deducted (from  Form 2555, lines 45 and 50, or Form 2555-EZ, line 18) in figuring the amount entered for the period on line 1  of Schedule AI 2. Where to file 2012 form 1040   3. Where to file 2012 form 1040 Add lines 1 and 2 3. Where to file 2012 form 1040   4. Where to file 2012 form 1040 Tax on the amount on line 3. Where to file 2012 form 1040 Use the Tax Table, Tax Computation Worksheet, Form 8615**, Qualified Dividends and Capital Gain Tax Worksheet***, or Schedule D Tax Worksheet***, whichever applies. Where to file 2012 form 1040 See the 2013 Instructions for Form 1040, line 44, to find out which tax computation method to use. Where to file 2012 form 1040 (Note. Where to file 2012 form 1040 You do not have to use the same method for each period on Schedule AI. Where to file 2012 form 1040 ) 4. Where to file 2012 form 1040   5. Where to file 2012 form 1040 Tax on the amount on line 2. Where to file 2012 form 1040 If the amount on line 2 is less than $100,000, use the Tax Table in the 2013 Form 1040 instructions to figure this tax. Where to file 2012 form 1040 If the amount on line 7 is $100,000 or more, use the Tax Computation Worksheet in the 2013 Form 1040 instructions 5. Where to file 2012 form 1040   6. Where to file 2012 form 1040 Subtract line 5 from line 4. Where to file 2012 form 1040 Enter the result here and on line 12 of Schedule AI. Where to file 2012 form 1040 If zero or less,  enter -0- 6. Where to file 2012 form 1040             * To figure the annualized amount for line 2, multiply the exclusion or deduction for the period by the annualization amount on line 2 of Schedule AI for the same period. Where to file 2012 form 1040     ** If you use Form 8615 to figure the tax on line 4 above, enter the amount from line 3 above on line 4 of Form 8615. Where to file 2012 form 1040 If the child's parent files Form 2555 or 2555-EZ, enter the amounts from lines 3 and 4 of the parent's Foreign Earned Income Tax Worksheet on lines 6 and 10, respectively, of Form 8615. Where to file 2012 form 1040 Complete the rest of Form 8615 according to its instructions. Where to file 2012 form 1040 Then complete lines 5 and 6 above. Where to file 2012 form 1040     *** Enter the amount from line 3 above on line 1 of the Qualified Dividends and Capital Gain Tax Worksheet (or Worksheet 4-1 in this chapter) or the Schedule D Tax Worksheet, whichever worksheet you use to figure the tax on line 4 above. Where to file 2012 form 1040 Complete that worksheet through line 6 (line 10 if you use the Schedule D Tax Worksheet). Where to file 2012 form 1040 Next, determine if you have a capital gain excess. Where to file 2012 form 1040     Figuring capital gain excess. Where to file 2012 form 1040 To find out if you have a capital gain excess for the appropriate period, subtract line 11 of Schedule AI from line 6 of Worksheet 4-1 or your Qualified Dividends and Capital Gain Tax Worksheet (line 10 of your Schedule D Tax Worksheet). Where to file 2012 form 1040 If the result is more than zero, that amount is your capital gain excess. Where to file 2012 form 1040     No capital gain excess. Where to file 2012 form 1040 If you do not have a capital gain excess, complete the rest of Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or the Schedule D Tax Worksheet according to the worksheet's instructions. Where to file 2012 form 1040 Then complete lines 5 and 6 above. Where to file 2012 form 1040     Capital gain excess. Where to file 2012 form 1040 If you have a capital gain excess, complete a second Worksheet 4-1, Qualified Dividends and Capital Gain Tax Worksheet, or Schedule D Tax Worksheet (whichever applies) as instructed above but in its entirety and with the following additional modifications. Where to file 2012 form 1040 Then complete lines 5 and 6 above. Where to file 2012 form 1040     Make the modifications below only for purposes of filling out Worksheet 4-2 above. Where to file 2012 form 1040     a. Where to file 2012 form 1040 Reduce (but not below zero) the amount you otherwise would enter on line 3 of your Worksheet 4-1, line 3 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 9 of your Schedule D Tax Worksheet by your capital gain excess. Where to file 2012 form 1040     b. Where to file 2012 form 1040 Reduce (but not below zero) the amount you otherwise would enter on line 2 of your Worksheet 4-1, line 2 of your Qualified Dividends and Capital Gain Tax Worksheet, or line 6 of your Schedule D Tax Worksheet by any of your capital gain excess not used in (a) above. Where to file 2012 form 1040     c. Where to file 2012 form 1040 Reduce (but not below zero) the amount on your Schedule D (Form 1040), line 18, by your capital gain excess. Where to file 2012 form 1040     d. Where to file 2012 form 1040 Include your capital gain excess as a loss on line 16 of your Unrecaptured Section 1250 Gain Worksheet in the 2013 Instructions for Schedule D (Form 1040). Where to file 2012 form 1040   Prev  Up  Next   Home   More Online Publications
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Get the Facts About Renting

A lease is an agreement that outlines the obligations of the owner and the tenants of a house or apartment. It is a legally binding document that courts will generally uphold in legal proceedings, so it is important for you to know the exact terms of the lease agreement before you sign it. Before agreeing to lease a home to you, a landlord may review your credit report, so you may want to get a copy before you start your apartment search. Some things to look for in a lease:

  • Clauses that allow the landlord to change the terms of the lease after it is signed
  • Requirements/responsibilities of the tenants to do routine repairs such as lawn maintenance, cleaning or notification of repairs
  • Restrictions that would prevent you from living normally or comfortably in the home
  • Term of the lease and any important dates such as when the rent is due, or garbage pick up days
  • Extra fees for parking spaces or storage, garbage collection, and pets
  • Information regarding utility providers, how to arrange for service and whether you or the landlord is responsible for those bills.

Read the lease carefully and discuss anything you don't understand or issues you might have. All landlord responsibilities should be clearly stated. Always get a copy of the signed lease to keep in your records. Any clause or terms in the agreement affects ALL parties who sign.

Tenants who lease or rent property are protected against discrimination by The Fair Housing Act. If you think your rights have been violated, you may write a letter or telephone the HUD office nearest you. You have one year after the alleged violation to file a complaint with HUD, but you should file as soon as possible.

Each state has its own tenant rights, laws and protections. Contact HUD for a state-by-state directory. You can also find public housing that is available from the Department of Housing and Urban Development. The agency offers several housing assistance programs for tenants and landlords as well as information of displaced residents.

Ten Tips for Renters

  • The best way to win over a prospective landlord is to be prepared by bringing a completed rental application; written references from previous landlords, employers, friends and colleagues; and a current copy of your credit report with you.
  • Carefully review all the important conditions of the lease before you sign.
  • To avoid disputes or misunderstandings with your landlord, get everything in writing.
  • Know your rights to live in a habitable rental unit-and don't give them up.
  • Keep communication open with your landlord.
  • Ask about your privacy rights before you sign the lease.
  • Purchase renter's insurance to cover your valuables.
  • Make sure the security deposit refund procedures are spelled out in your lease or rental agreement.
  • Learn whether your building and neighborhood are safe, and what you can expect your landlord to do about it if they aren't.
  • Know when to fight an eviction notice and when to move. Unless you have the law and provable facts on your side, fighting an eviction notice is usually shortsighted.

The Where To File 2012 Form 1040

Where to file 2012 form 1040 14. Where to file 2012 form 1040   Excise Taxes Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Fuels Used in FarmingBuyer of fuel, including undyed diesel fuel or undyed kerosene. Where to file 2012 form 1040 Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Where to file 2012 form 1040 Custom application of fertilizer and pesticide. Where to file 2012 form 1040 Fuel not used for farming. Where to file 2012 form 1040 Dyed Diesel Fuel and Dyed Kerosene Fuels Used in Off-Highway Business Use Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines How To Claim a Credit or RefundCredit only. Where to file 2012 form 1040 Claiming a Credit Claiming a Refund Including the Credit or Refund in Income Introduction You may be eligible to claim a credit on your income tax return for the federal excise tax on certain fuels. Where to file 2012 form 1040 You may also be eligible to claim a quarterly refund of the fuel taxes during the year, instead of waiting to claim a credit on your income tax return. Where to file 2012 form 1040 Whether you can claim a credit or refund depends on whether the fuel was taxed and the purpose (nontaxable use) for which you used the fuel. Where to file 2012 form 1040 The nontaxable uses of fuel for which a farmer may claim a credit or refund are generally the following. Where to file 2012 form 1040 Use on a farm for farming purposes. Where to file 2012 form 1040 Off-highway business use. Where to file 2012 form 1040 Uses other than as a fuel in a propulsion engine, such as home use. Where to file 2012 form 1040 Table 14-1 presents an overview of credits and refunds that may be claimed for fuels used for the nontaxable uses listed above. Where to file 2012 form 1040 See Publication 510, Excise Taxes, for more information. Where to file 2012 form 1040 Topics - This chapter discusses: Fuels used in farming Dyed diesel fuel and dyed kerosene Fuels used in off-highway business use Fuels used for household purposes How to claim a credit or refund Including the credit or refund in income Useful Items - You may want to see: Publication 510 Excise Taxes Form (and Instructions) 720 Quarterly Federal Excise Tax Return 4136 Credit for Federal Tax Paid on Fuels 8849 Claim for Refund of Excise Taxes See chapter 16 for information about getting publications and forms. Where to file 2012 form 1040 Fuels Used in Farming Owners, operators, and tenants of farms and certain other persons may be eligible to claim a credit or refund of excise taxes on fuel used in the trade or business of farming, when used on a farm in the United States for farming purposes. Where to file 2012 form 1040 See Table 14-1 for a list of available fuel tax credits and refunds. Where to file 2012 form 1040 Fuel is used on a farm for farming purposes only if used in carrying on a trade or business of farming, on a farm in the United States, and for farming purposes. Where to file 2012 form 1040 Farm. Where to file 2012 form 1040   A farm includes livestock, dairy, fish, poultry, fruit, fur-bearing animals, and truck farms, orchards, plantations, ranches, nurseries, ranges, and feed yards for finishing cattle. Where to file 2012 form 1040 It also includes structures such as greenhouses used primarily for raising agricultural or horticultural commodities. Where to file 2012 form 1040 A fish farm is an area where fish are grown or raised and not merely caught or harvested. Where to file 2012 form 1040 Table 14-1. Where to file 2012 form 1040 Fuel Tax Credits and Refunds at a Glance Use this table to see if you can take a credit or refund for a nontaxable use of the fuel listed. Where to file 2012 form 1040 Fuel Used On a Farm for Farming Purposes Off-Highway Business Use Household Use or Use Other Than as a Fuel1 Gasoline Credit only Credit or refund None Aviation gasoline Credit only None None Undyed diesel fuel and undyed kerosene Credit or refund Credit or refund2 Credit or refund2 Kerosene for use in aviation Credit or refund None None Dyed diesel fuel and dyed kerosene None None None Other Fuels (including alternative fuels)3 Credit or refund Credit or refund None 1For a use other than as fuel in a propulsion engine. Where to file 2012 form 1040 2Applies to undyed kerosene not sold from a blocked pump or, under certain circumstances, for blending with undyed diesel fuel to be used for heating purposes. Where to file 2012 form 1040 See Reg. Where to file 2012 form 1040 48. Where to file 2012 form 1040 6427-10 (b)(1) for the definition of a blocked pump. Where to file 2012 form 1040 3Other Fuels means any liquid except gas oil, fuel oil, or any product taxable under Internal Revenue Code section 4081. Where to file 2012 form 1040 It includes the alternative fuels: liquefied petroleum gas (LPG),“P” Series fuels, compressed natural gas (CNG), liquefied hydrogen, any liquid fuel derived from coal (including peat) through the Fischer-Tropsch process, liquid fuel derived from biomass, liquid natural gas (LNG), liquefied gas derived from biomass, and compressed gas derived from biomass. Where to file 2012 form 1040 Farming purposes. Where to file 2012 form 1040   As the owner, tenant, or operator and the ultimate purchaser of fuel that you purchased, you use the fuel on a farm for farming purposes if you use it in any of the following ways. Where to file 2012 form 1040 To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. Where to file 2012 form 1040 To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. Where to file 2012 form 1040 To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. Where to file 2012 form 1040 To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. Where to file 2012 form 1040 For this use to qualify, you must have produced more than half the commodity so treated during the tax year. Where to file 2012 form 1040 The more-than-one-half test applies separately to each commodity. Where to file 2012 form 1040 Commodity means a single raw product. Where to file 2012 form 1040 For example, apples and peaches are two separate commodities. Where to file 2012 form 1040 To plant, cultivate, care for, or cut trees or to prepare (other than sawing logs into lumber, chipping, or other milling) trees for market, but only if these activities are incidental to your farming operations. Where to file 2012 form 1040 Your tree operations are incidental only if they are minor in nature when compared to the total farming operations. Where to file 2012 form 1040   If any other person, such as a neighbor or custom operator (independent contractor), performs a service for you on your farm for any of the purposes included in list items (1) or (2), above, you are considered to be the ultimate purchaser who used the fuel on a farm for farming purposes. Where to file 2012 form 1040 Therefore, you can still claim the credit or refund for the fuel so used. Where to file 2012 form 1040 However, see Custom application of fertilizer and pesticide, later. Where to file 2012 form 1040 If the other person performs any other services for you on your farm for purposes not included in list items (1) or (2) above, no one can claim the credit or refund for fuel used on your farm for those other services. Where to file 2012 form 1040 Buyer of fuel, including undyed diesel fuel or undyed kerosene. Where to file 2012 form 1040   If doubt exists whether the owner, tenant, or operator of the farm bought the fuel, determine who actually bore the cost of the fuel. Where to file 2012 form 1040 For example, if the owner of a farm and his or her tenant equally share the cost of gasoline used on the farm, each can claim a credit for the tax on half the fuel used. Where to file 2012 form 1040 Undyed diesel fuel, undyed kerosene, and Other Fuels (including alternative fuel). Where to file 2012 form 1040   Usually, the farmer is the only person who can make a claim for credit or refund for the tax on undyed diesel fuel, undyed kerosene, or other fuels (including alternative fuel) used for farming purposes. Where to file 2012 form 1040 However, see Custom application of fertilizer and pesticide, next. Where to file 2012 form 1040 Also see Dyed Diesel Fuel and Dyed Kerosene, later. Where to file 2012 form 1040 Example. Where to file 2012 form 1040 Farm owner Haleigh Blue hired custom operator Tyler Steele to cultivate the soil on her farm. Where to file 2012 form 1040 Tyler used 200 gallons of undyed diesel fuel that he purchased to perform the work on Haleigh's farm. Where to file 2012 form 1040 In addition, Haleigh hired contractor Lee Brown to pack and store her apple crop. Where to file 2012 form 1040 Lee bought 25 gallons of undyed diesel fuel to use in packing the apples. Where to file 2012 form 1040 Haleigh can claim the credit for the 200 gallons of undyed diesel fuel used by Tyler on her farm because it qualifies as fuel used on the farm for farming purposes. Where to file 2012 form 1040 No one can claim a credit for the 25 gallons used by Lee because that fuel was not used for a farming purpose included in list items (1) or (2), above. Where to file 2012 form 1040 In the above example, both Tyler Steele and Lee Brown could have purchased dyed (untaxed) diesel fuel for their tasks. Where to file 2012 form 1040 Custom application of fertilizer and pesticide. Where to file 2012 form 1040   Fuel used on a farm for farming purposes includes fuel used in the application (including aerial application) of fertilizer, pesticides, or other substances. Where to file 2012 form 1040 Generally, the applicator is treated as having used the fuel on a farm for farming purposes. Where to file 2012 form 1040 For applicators using highway vehicles, only the fuel used on the farm is exempt. Where to file 2012 form 1040 Fuel used traveling on the highway to and from the farm is taxable. Where to file 2012 form 1040 Fuel used by an aerial applicator for the direct flight between the airfield and one or more farms is treated as used for a farming purpose. Where to file 2012 form 1040 For aviation gasoline, the aerial applicator makes the claim as the ultimate purchaser. Where to file 2012 form 1040 For kerosene used in aviation, the ultimate purchaser may make the claim or waive the right to make the claim to the registered ultimate vendor. Where to file 2012 form 1040 A sample waiver is included as Model Waiver L in the appendix of Publication 510. Where to file 2012 form 1040 A registered ultimate vendor is the person who sells undyed diesel fuel, undyed kerosene, or kerosene for use in aviation to the user (ultimate purchaser) of the fuel for use on a farm for farming purposes. Where to file 2012 form 1040 To claim a credit or refund of tax, the ultimate vendor must be registered with the Internal Revenue Service at the time the claim is made. Where to file 2012 form 1040 However, registered ultimate vendors cannot make claims for undyed diesel fuel and undyed kerosene sold for use on a farm for farming purposes. Where to file 2012 form 1040 Fuel not used for farming. Where to file 2012 form 1040   You do not use fuel on a farm for farming purposes when you use it in any of the following ways. Where to file 2012 form 1040 Off the farm, such as on the highway or in noncommercial aviation, even if the fuel is used in transporting livestock, feed, crops, or equipment. Where to file 2012 form 1040 For personal use, such as lawn mowing. Where to file 2012 form 1040 In processing, packaging, freezing, or canning operations. Where to file 2012 form 1040 In processing crude gum into gum spirits of turpentine or gum resin or in processing maple sap into maple syrup or maple sugar. Where to file 2012 form 1040 All-terrain vehicles (ATVs). Where to file 2012 form 1040   Fuel used in ATVs on a farm for farming purposes, discussed earlier, is eligible for a credit or refund of excise taxes on the fuel. Where to file 2012 form 1040 Fuel used in ATVs for nonfarming purposes is not eligible for a credit or refund of the taxes. Where to file 2012 form 1040 If ATVs are used both for farming and nonfarming purposes, only that portion of the fuel used for farming purposes is eligible for the credit or refund. Where to file 2012 form 1040 Dyed Diesel Fuel and Dyed Kerosene If you purchase dyed diesel fuel or dyed kerosene for a nontaxable use, you must use it only on a farm for farming purposes or for other nontaxable purposes. Where to file 2012 form 1040 For example, you should not use dyed diesel fuel in a truck that is used both on the farm for farming purposes and on the highway, even though the highway use is in connection with farm business. Where to file 2012 form 1040 Excise tax applies to the fuel used by the truck on the highways. Where to file 2012 form 1040 In this situation, undyed (taxed) fuel should be purchased for the truck. Where to file 2012 form 1040 You should keep fuel records of the use of the truck on the farm for farming purposes, and for other uses. Where to file 2012 form 1040 You may be eligible for a credit or refund for the excise tax on fuel used on the farm for farming purposes. Where to file 2012 form 1040 Penalty. Where to file 2012 form 1040   A penalty is imposed on any person who knowingly uses, sells, or alters dyed diesel fuel or dyed kerosene for any purpose other than a nontaxable use. Where to file 2012 form 1040 The penalty is the greater of $1,000 or $10 per gallon of the dyed diesel fuel or dyed kerosene involved. Where to file 2012 form 1040 After the first violation, the $1,000 portion of the penalty increases depending on the number of violations. Where to file 2012 form 1040 For more information on this penalty, see Publication 510. Where to file 2012 form 1040 Fuels Used in Off-Highway Business Use You may be eligible to claim a credit or refund for the excise tax on fuel used in an off-highway business use. Where to file 2012 form 1040 Off-highway business use. Where to file 2012 form 1040   This is any use of fuel in a trade or business or in an income-producing activity. Where to file 2012 form 1040 The use must not be in a highway vehicle registered or required to be registered for use on public highways. Where to file 2012 form 1040 Off-highway business use generally does not include any use in a recreational motorboat. Where to file 2012 form 1040 Examples. Where to file 2012 form 1040   Off-highway business use includes the use of fuels in a trade or business in any of the following ways. Where to file 2012 form 1040 In stationary machines such as generators, compressors, power saws, and similar equipment; For cleaning ; and In forklift trucks, bulldozers, and earthmovers. Where to file 2012 form 1040   Off-highway nonbusiness (taxable) use of fuel includes: use in minibikes, snowmobiles, power lawn mowers, chain saws, and other yard equipment. Where to file 2012 form 1040 For more information, see Publication 510. Where to file 2012 form 1040 Fuels Used for Household Purposes or Other Than as a Fuel for Propulsion Engines You may be eligible to claim a credit or refund for the excise tax on undyed diesel fuel or kerosene used for home heating, lighting, and cooking. Where to file 2012 form 1040 This also applies to diesel fuel and kerosene used in a home generator to produce electricity for home use. Where to file 2012 form 1040 Home use of a fuel does not include use in a propulsion engine and it is not considered an off-highway business use. Where to file 2012 form 1040 How To Claim a Credit or Refund You may be able to claim a credit or refund of the excise tax on fuels you use for nontaxable uses. Where to file 2012 form 1040 The basic rules for claiming credits and refunds are listed in Table 14-2 . Where to file 2012 form 1040 Table 14-2. Where to file 2012 form 1040 Claiming a Credit or Refund of Excise Taxes This table gives the basic rules for claiming a credit or refund of excise taxes on fuels used for a nontaxable use. Where to file 2012 form 1040   Credit Refund Which form to use Form 4136, Credit for Federal Tax Paid on Fuels Form 8849, Claim for Refund of Excise Taxes, and Schedule 1 (Form 8849), Nontaxable Use of Fuels Type of form Annual Quarterly When to file With your income tax return By the last day of the quarter following the last quarter included in the claim Amount of tax Any amount $750 or more1 1You may carry over an amount less than $750 to the next quarter. Where to file 2012 form 1040 Keep at your principal place of business all records needed to enable the IRS to verify that you are the person entitled to claim a credit or refund and the amount you claimed. Where to file 2012 form 1040 You do not have to use any special form, but the records should establish the following information. Where to file 2012 form 1040 The total number of gallons bought and used during the period covered by your claim. Where to file 2012 form 1040 The dates of the purchases. Where to file 2012 form 1040 The names and addresses of suppliers and amounts bought from each during the period covered by your claim. Where to file 2012 form 1040 The nontaxable use for which you used the fuel. Where to file 2012 form 1040 The number of gallons used for each nontaxable use. Where to file 2012 form 1040 It is important that your records separately show the number of gallons used for each nontaxable use that qualifies as a claim. Where to file 2012 form 1040 For more information about recordkeeping, see Publication 583, Starting a Business and Keeping Records. Where to file 2012 form 1040 Credit or refund. Where to file 2012 form 1040   A credit is an amount that reduces the tax on your income tax return when you file it at the end of the year. Where to file 2012 form 1040 If you meet certain requirements, you may claim a refund during the year instead of waiting until you file your income tax return. Where to file 2012 form 1040 Credit only. Where to file 2012 form 1040   You can claim the following taxes only as a credit on your income tax return. Where to file 2012 form 1040 Tax on gasoline and aviation gasoline you used on a farm for farming purposes. Where to file 2012 form 1040 Tax on fuels (including undyed diesel fuel or undyed kerosene) you used for nontaxable uses if the total for the tax year is less than $750. Where to file 2012 form 1040 Tax on fuel you did not include in any claim for refund previously filed for any quarter of the tax year. Where to file 2012 form 1040 Claiming a Credit You make a claim for a fuel tax credit on Form 4136 and attach it to your income tax return. Where to file 2012 form 1040 Do not claim a credit for any excise tax for which you have filed a refund claim. Where to file 2012 form 1040 How to claim a credit. Where to file 2012 form 1040   How you claim a credit depends on whether you are an individual, partnership, corporation, S corporation, trust, or farmers' cooperative association. Where to file 2012 form 1040 Individuals. Where to file 2012 form 1040   You claim the credit on the “Credit for federal tax on fuels” line of your Form 1040. Where to file 2012 form 1040 If you would not otherwise have to file an income tax return, you must do so to get a fuel tax credit. Where to file 2012 form 1040 Partnership. Where to file 2012 form 1040   Partnerships (other than electing large partnerships) claim the credit by including a statement on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Where to file 2012 form 1040 , showing each partner's share of the number of gallons of each fuel sold or used for a nontaxable use, the type of use, and the applicable credit per gallon. Where to file 2012 form 1040 Each partner claims the credit on his or her income tax return for the partner's share of the fuel used by the partnership. Where to file 2012 form 1040 An electing large partnership can claim the credit on the “Other payments” line of Form 1065-B, U. Where to file 2012 form 1040 S. Where to file 2012 form 1040 Return of Income for Electing Large Partnerships. Where to file 2012 form 1040 Other entities. Where to file 2012 form 1040   Corporations, S corporations, farmers' cooperative associations, and trusts make the claim on the appropriate line of their income tax return. Where to file 2012 form 1040 When to claim a credit. Where to file 2012 form 1040   You can claim a fuel tax credit on your income tax return for the year you used the fuel. Where to file 2012 form 1040 You may be able to make a fuel tax claim on an amended income tax return for the year you used the fuel. Where to file 2012 form 1040 A claim for credit or refund of an overpayment must generally be filed within the later of: Three years from the date the original return was filed, or Two years from the date the tax was paid. Where to file 2012 form 1040 Claiming a Refund Generally, you may claim a refund of excise taxes on Form 8849. Where to file 2012 form 1040 Complete and attach to Form 8849 the appropriate Form 8849 schedule(s). Where to file 2012 form 1040 The instructions for Form 8849 and the separate instructions for each schedule explain the requirements for making a claim for refund. Where to file 2012 form 1040 If you file Form 720, you can use its Schedule C for your refund claims for the quarter. Where to file 2012 form 1040 See the Instructions for Form 720. Where to file 2012 form 1040 Do not claim a refund on Form 8849 for any amount for which you have filed or will file a claim on Form 720 or Form 4136. Where to file 2012 form 1040 You may file a claim for refund for any quarter of your tax year for which you can claim $750 or more. Where to file 2012 form 1040 This amount is the excise tax on all fuels used for a nontaxable use during that quarter or any prior quarter (for which no other claim has been filed) during the tax year. Where to file 2012 form 1040 If you cannot claim at least $750 at the end of a quarter, you carry the amount over to the next quarter of your tax year to determine if you can claim at least $750 for that quarter. Where to file 2012 form 1040 If you cannot claim at least $750 at the end of the fourth quarter of your tax year, you must claim a credit on your income tax return using Form 4136. Where to file 2012 form 1040 Only one claim can be filed for a quarter. Where to file 2012 form 1040 You cannot claim a refund for excise tax on gasoline and aviation gasoline used on a farm for farming purposes. Where to file 2012 form 1040 You must claim a credit on your income tax return for the tax. Where to file 2012 form 1040 How to file a quarterly claim. Where to file 2012 form 1040   File the claim for refund by filling out Schedule 1 (Form 8849) and attaching it to Form 8849. Where to file 2012 form 1040 Send it to the address shown in the instructions. Where to file 2012 form 1040 If you file Form 720, you can use its Schedule C for your refund claims. Where to file 2012 form 1040 See the Instructions for Form 720. Where to file 2012 form 1040 When to file a quarterly claim. Where to file 2012 form 1040   You must file a quarterly claim by the last day of the first quarter following the last quarter included in the claim. Where to file 2012 form 1040 If you do not file a timely refund claim for the fourth quarter of your tax year, you will have to claim a credit for that amount on your income tax return, as discussed earlier. Where to file 2012 form 1040    In most situations, the amount claimed as a credit or refund will be less than the amount deducted as fuel tax expense because the Leaking Underground Storage Tank (LUST) tax of $0. Where to file 2012 form 1040 001 per gallon is generally not subject to credit or refund. Where to file 2012 form 1040 Including the Credit or Refund in Income Include any credit or refund of excise taxes on fuels in your gross income if you claimed the total cost of the fuel (including the excise taxes) as an expense deduction that reduced your income tax liability. Where to file 2012 form 1040 Which year you include a credit or refund in gross income depends on whether you use the cash or an accrual method of accounting. Where to file 2012 form 1040 Cash method. Where to file 2012 form 1040   If you use the cash method and file a claim for refund, include the refund amount in gross income for the tax year in which you receive the refund. Where to file 2012 form 1040 If you claim a credit on your income tax return, include the credit amount in gross income for the tax year in which you file Form 4136. Where to file 2012 form 1040 If you file an amended return and claim a credit, include the credit amount in gross income for the tax year in which you receive the credit. Where to file 2012 form 1040 Example. Where to file 2012 form 1040 Sharon Brown, a farmer who uses the cash method, filed her 2012 Form 1040 on March 3, 2013. Where to file 2012 form 1040 On her Schedule F, she deducted the total cost of gasoline (including $110 of excise taxes) used on the farm for farming purposes. Where to file 2012 form 1040 Then, on Form 4136, she claimed the $110 as a credit. Where to file 2012 form 1040 Sharon reports the $110 as other income on line 8b of her 2013 Schedule F. Where to file 2012 form 1040 Accrual method. Where to file 2012 form 1040   If you use an accrual method, include the amount of credit or refund in gross income for the tax year in which you used the fuels. Where to file 2012 form 1040 It does not matter whether you filed for a quarterly refund or claimed the entire amount as a credit. Where to file 2012 form 1040 Example. Where to file 2012 form 1040 Patty Green, a farmer who uses the accrual method, files her 2012 Form 1040 on April 15, 2013. Where to file 2012 form 1040 On Schedule F, she deducts the total cost of gasoline (including $155 of excise taxes) she used on the farm for farming purposes during 2012. Where to file 2012 form 1040 On Form 4136, Patty claims the $155 as a credit. Where to file 2012 form 1040 She reports the $155 as other income on line 8b of her 2012 Schedule F. Where to file 2012 form 1040 Prev  Up  Next   Home   More Online Publications