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1040a 2012 Tax Form

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1040a 2012 Tax Form

1040a 2012 tax form Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 1040a 2012 tax form Tax questions. 1040a 2012 tax form Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. 1040a 2012 tax form This publication has information on business income, expenses, and tax credits that may help you file your income tax return. 1040a 2012 tax form Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. 1040a 2012 tax form Sole proprietor. 1040a 2012 tax form   A sole proprietor is someone who owns an unincorporated business by himself or herself. 1040a 2012 tax form However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. 1040a 2012 tax form Trade or business. 1040a 2012 tax form    A trade or business is generally an activity carried on to make a profit. 1040a 2012 tax form The facts and circumstances of each case determine whether or not an activity is a trade or business. 1040a 2012 tax form You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. 1040a 2012 tax form You do need to make ongoing efforts to further the interests of your business. 1040a 2012 tax form   You do not have to carry on regular full-time business activities to be self-employed. 1040a 2012 tax form Having a part-time business in addition to your regular job or business may be self-employment. 1040a 2012 tax form Independent contractor. 1040a 2012 tax form    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. 1040a 2012 tax form However, whether they are independent contractors or employees depends on the facts in each case. 1040a 2012 tax form The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. 1040a 2012 tax form The earnings of a person who is working as an independent contractor are subject to self-employment tax. 1040a 2012 tax form For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. 1040a 2012 tax form Statutory employee. 1040a 2012 tax form   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. 1040a 2012 tax form Statutory employees use Schedule C or C-EZ to report their wages and expenses. 1040a 2012 tax form Limited liability company (LLC). 1040a 2012 tax form   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. 1040a 2012 tax form Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. 1040a 2012 tax form An owner who is an individual may use Schedule C or C-EZ. 1040a 2012 tax form Business owned and operated by spouses. 1040a 2012 tax form   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. 1040a 2012 tax form Do not use Schedule C or C-EZ. 1040a 2012 tax form Instead, file Form 1065, U. 1040a 2012 tax form S. 1040a 2012 tax form Return of Partnership Income. 1040a 2012 tax form For more information, see Publication 541, Partnerships. 1040a 2012 tax form    Exception—Community income. 1040a 2012 tax form If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. 1040a 2012 tax form S. 1040a 2012 tax form possession, you can treat the business either as a sole proprietorship or a partnership. 1040a 2012 tax form The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040a 2012 tax form A change in your reporting position will be treated as a conversion of the entity. 1040a 2012 tax form    Exception—Qualified joint venture. 1040a 2012 tax form If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. 1040a 2012 tax form Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. 1040a 2012 tax form For an explanation of "material participation," see the Instructions for Schedule C, line G. 1040a 2012 tax form   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. 1040a 2012 tax form Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. 1040a 2012 tax form For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. 1040a 2012 tax form This publication does not cover the topics listed in the following table. 1040a 2012 tax form    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. 1040a 2012 tax form   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. 1040a 2012 tax form After each question is the location in this publication where you will find the related discussion. 1040a 2012 tax form Table A. 1040a 2012 tax form What You Need To Know About Federal Taxes (Note. 1040a 2012 tax form The following is a list of questions you may need to answer so you can fill out your federal income tax return. 1040a 2012 tax form Chapters are given to help you find the related discussion in this publication. 1040a 2012 tax form ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. 1040a 2012 tax form What forms must I file?   See chapter 1. 1040a 2012 tax form What must I do if I have employees?   See Employment Taxes in chapter 1. 1040a 2012 tax form Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. 1040a 2012 tax form What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. 1040a 2012 tax form What kinds of business income do I have to report on my tax return?   See chapter 5. 1040a 2012 tax form What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. 1040a 2012 tax form What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. 1040a 2012 tax form What happens if I have a business loss? Can I deduct it?   See chapter 9. 1040a 2012 tax form What must I do if I disposed of business property during the year?   See chapter 3. 1040a 2012 tax form What are my rights as a taxpayer?   See chapter 11. 1040a 2012 tax form Where do I go if I need help with federal tax matters?   See chapter 12. 1040a 2012 tax form IRS mission. 1040a 2012 tax form   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. 1040a 2012 tax form Comments and suggestions. 1040a 2012 tax form   We welcome your comments about this publication and your suggestions for future editions. 1040a 2012 tax form   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040a 2012 tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040a 2012 tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040a 2012 tax form   You can send your comments from www. 1040a 2012 tax form irs. 1040a 2012 tax form gov/formspubs/. 1040a 2012 tax form Click on “More Information” then on “Comment on Tax Forms and Publications. 1040a 2012 tax form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040a 2012 tax form Ordering forms and publications. 1040a 2012 tax form   Visit  www. 1040a 2012 tax form irs. 1040a 2012 tax form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040a 2012 tax form  Internal Revenue Service 1201 N. 1040a 2012 tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040a 2012 tax form   If you have a tax question, check the information available on IRS. 1040a 2012 tax form gov or call 1-800-829-1040. 1040a 2012 tax form We cannot answer tax questions sent to either of the above addresses. 1040a 2012 tax form Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. 1040a 2012 tax form irs. 1040a 2012 tax form gov/pub334. 1040a 2012 tax form What's New for 2013 The following are some of the tax changes for 2013. 1040a 2012 tax form For information on other changes, go to IRS. 1040a 2012 tax form gov. 1040a 2012 tax form Tax rates. 1040a 2012 tax form . 1040a 2012 tax form  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. 1040a 2012 tax form 4%. 1040a 2012 tax form The Medicare part of the tax remains at 2. 1040a 2012 tax form 9%. 1040a 2012 tax form As a result, the self-employment tax is 15. 1040a 2012 tax form 3%. 1040a 2012 tax form Maximum net earnings. 1040a 2012 tax form  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. 1040a 2012 tax form There is no maximum limit on earnings subject to the Medicare part. 1040a 2012 tax form Standard mileage rate. 1040a 2012 tax form  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. 1040a 2012 tax form 5 cents per mile. 1040a 2012 tax form For more information, see Car and Truck Expenses in chapter 8. 1040a 2012 tax form Simplified method for business use of home deduction. 1040a 2012 tax form . 1040a 2012 tax form  The IRS now provides a simplified method to determine your expenses for business use of your home. 1040a 2012 tax form For more information, see Business Use of Your Home in chapter 8. 1040a 2012 tax form What's New for 2014 The following are some of the tax changes for 2014. 1040a 2012 tax form For information on other changes, go to IRS. 1040a 2012 tax form gov. 1040a 2012 tax form Standard mileage rate. 1040a 2012 tax form  For 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. 1040a 2012 tax form Self-employment tax. 1040a 2012 tax form  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. 1040a 2012 tax form Reminders Accounting methods. 1040a 2012 tax form  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. 1040a 2012 tax form For more information, see Inventories in chapter 2. 1040a 2012 tax form Reportable transactions. 1040a 2012 tax form  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. 1040a 2012 tax form You may have to pay a penalty if you are required to file Form 8886 but do not do so. 1040a 2012 tax form You may also have to pay interest and penalties on any reportable transaction understatements. 1040a 2012 tax form Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. 1040a 2012 tax form For more information, see the Instructions for Form 8886. 1040a 2012 tax form Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040a 2012 tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040a 2012 tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040a 2012 tax form Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Bureau of Consumer Protection
Strawberry Square, 15th Floor
Harrisburg, PA 17120

Phone Number: 717-787-3391

Toll-free: 1-800-441-2555 (PA) 1-888-520-6680 (Home Improvement)

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Regional Consumer Protection Offices

Erie Regional Office - Office of the Attorney General

Website: Erie Regional Office - Office of the Attorney General

Address: Erie Regional Office - Office of the Attorney General
Bureau of Consumer Protection
1001 State St., 10th Floor
Erie, PA 16501

Phone Number: 814-871-4371

Philadelphia Regional Office - Office of the Attorney General

Website: Philadelphia Regional Office - Office of the Attorney General

Address: Philadelphia Regional Office - Office of the Attorney General
Bureau of Consumer Protection
21 S. 12th St., 2nd Floor
Philadelphia, PA 19107

Phone Number: 215-560-2414

Pittsburgh Regional Office - Bureau of Consumer Protection

Website: Pittsburgh Regional Office - Bureau of Consumer Protection

Address: Pittsburgh Regional Office - Bureau of Consumer Protection
Bureau of Consumer Protection
Manor Complex, 6th Floor
564 Forbes Ave.
Pittsburgh, PA 15219

Phone Number: 412-565-5135

Scranton Regional Office of the Attorney General

Website: Scranton Regional Office of the Attorney General

Address: Scranton Regional Office of the Attorney General
Bureau of Consumer Protection
100 Samter Building
101 Penn Ave.
Scranton, PA 18503

Phone Number: 570-963-4913

State College Regional Office of the Attorney General

Website: State College Regional Office of the Attorney General

Address: State College Regional Office of the Attorney General
Bureau of Consumer Protection
444 E. College Ave., Suite 440
State College, PA 16801

Phone Number: 814-863-3900

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County Consumer Protection Offices

Bucks County Department of Consumer Protection

Website: Bucks County Department of Consumer Protection

Address: Bucks County Department of Consumer Protection
50 N. Main St.
Doylestown, PA 18901

Phone Number: 215-348-7442

Delaware County Consumer Affairs

Website: Delaware County Consumer Affairs

Address: Delaware County Consumer Affairs
201 W. Front St.
Government Center Building
Media, PA 19063

Phone Number: 610-891-4865

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Banking

Website: Department of Banking

Address: Department of Banking
Consumer Services
17 N. Second St., Suite 1300
Harrisburg, PA 17101-2290

Phone Number: 717-787-1854

Toll-free: 1-800-722-2657

TTY: 1-800-679-5070

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Services
1209 Strawberry Square
Harrisburg, PA 17120

Phone Number: 717-787-2317

Toll-free: 1-877-881-6388 (PA)

TTY: 717-783-3898

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Securities Commission

Website: Securities Commission

Address: Securities Commission
17 N. 2nd St., Suite 1300
Harrisburg, PA 17101

Phone Number: 717-787-1854

Toll-free: 1-800-722-2657 (PA)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Pennsylvania Office of Consumer Advocate

Website: Pennsylvania Office of Consumer Advocate

Address: Pennsylvania Office of Consumer Advocate
Office of the Attorney General
555 Walnut St.
5th Floor, Forum Place
Harrisburg, PA 17101-1923

Phone Number: 717-783-5048

Toll-free: 1-800-684-6560 (PA)

Public Utility Commission

Website: Public Utility Commission

Address: Public Utility Commission
Bureau of Consumer Services
PO Box 3265
Harrisburg, PA 17105-3265

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The 1040a 2012 Tax Form

1040a 2012 tax form Publication 583 - Introductory Material Table of Contents Introduction Introduction Table 1. 1040a 2012 tax form What New Business Owners Need To Know About Federal Taxes   (Note: This table is intended to help you, as a new business owner, learn what you need to know about your federal tax responsibilities. 1040a 2012 tax form To use it, ask yourself each question in the left column, then see the related discussion in the right column. 1040a 2012 tax form ) What Must I Know? Where To Find the Answer Which form of business will I use? See Forms of Business. 1040a 2012 tax form Will I need an employer identification number (EIN)? See Identification Numbers. 1040a 2012 tax form Do I have to start my tax year in January, or may I start it in any other month? See Tax Year. 1040a 2012 tax form What method can I use to account for my income and expenses? See Accounting Method. 1040a 2012 tax form What kinds of federal taxes will I have to pay? How should I pay my taxes? See Business Taxes. 1040a 2012 tax form What must I do if I have employees? See Employment Taxes. 1040a 2012 tax form Which forms must I file? See Table 2 and Information Returns. 1040a 2012 tax form Are there penalties if I do not pay my taxes or file my returns? See Penalties. 1040a 2012 tax form What business expenses can I deduct on my federal income tax return? See Business Expenses. 1040a 2012 tax form What records must I keep? How long must I keep them? See Recordkeeping. 1040a 2012 tax form This publication provides basic federal tax information for people who are starting a business. 1040a 2012 tax form It also provides information on keeping records and illustrates a recordkeeping system. 1040a 2012 tax form Throughout this publication we refer to other IRS publications and forms where you will find more information. 1040a 2012 tax form In addition, you may want to contact other government agencies, such as the Small Business Administration (SBA). 1040a 2012 tax form See How To Get More Information later. 1040a 2012 tax form Comments and suggestions. 1040a 2012 tax form   We welcome your comments about this publication and your suggestions for future editions. 1040a 2012 tax form   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 1040a 2012 tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040a 2012 tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040a 2012 tax form   You can email us at taxforms@irs. 1040a 2012 tax form gov. 1040a 2012 tax form Please put “Publications Comment” on the subject line. 1040a 2012 tax form You can also send us comments from www. 1040a 2012 tax form irs. 1040a 2012 tax form gov/formspubs, select “Comment on Tax Forms and Publications” under “Information about. 1040a 2012 tax form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040a 2012 tax form Ordering forms and publications. 1040a 2012 tax form Visit www. 1040a 2012 tax form irs. 1040a 2012 tax form gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 1040a 2012 tax form Internal Revenue Service 1201 N. 1040a 2012 tax form Mitsubishi Motorway Bloomington, IL 61705–6613 Tax questions. 1040a 2012 tax form   If you have a tax question, check the information available on IRS. 1040a 2012 tax form gov or call 1-800-829-1040. 1040a 2012 tax form We cannot answer tax questions sent to either of the above addresses. 1040a 2012 tax form Future Developments. 1040a 2012 tax form   The IRS has created a page on IRS. 1040a 2012 tax form gov for information about Publication 583 at www. 1040a 2012 tax form irs. 1040a 2012 tax form gov/pub583. 1040a 2012 tax form Information about any future developments affecting Publication 583 (such as legislation enacted after we release it) will be posted on that page. 1040a 2012 tax form Prev  Up  Next   Home   More Online Publications