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1040ez For 2012

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1040ez For 2012

1040ez for 2012 11. 1040ez for 2012   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. 1040ez for 2012 It explains the following topics. 1040ez for 2012 How to figure whether your benefits are taxable. 1040ez for 2012 How to use the social security benefits worksheet (with examples). 1040ez for 2012 How to report your taxable benefits. 1040ez for 2012 How to treat repayments that are more than the benefits you received during the year. 1040ez for 2012 Social security benefits include monthly retirement, survivor, and disability benefits. 1040ez for 2012 They do not include supplemental security income (SSI) payments, which are not taxable. 1040ez for 2012 Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. 1040ez for 2012 They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. 1040ez for 2012 If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. 1040ez for 2012 These forms show the amounts received and repaid, and taxes withheld for the year. 1040ez for 2012 You may receive more than one of these forms for the same year. 1040ez for 2012 You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. 1040ez for 2012 See the Appendix at the end of Publication 915 for more information. 1040ez for 2012 Note. 1040ez for 2012 When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. 1040ez for 2012 What is not covered in this chapter. 1040ez for 2012   This chapter does not cover the tax rules for the following railroad retirement benefits. 1040ez for 2012 Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. 1040ez for 2012 Tier 2 benefits. 1040ez for 2012 Vested dual benefits. 1040ez for 2012 Supplemental annuity benefits. 1040ez for 2012 For information on these benefits, see Publication 575, Pension and Annuity Income. 1040ez for 2012   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. 1040ez for 2012 For information about these benefits, see Publication 519, U. 1040ez for 2012 S. 1040ez for 2012 Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. 1040ez for 2012   This chapter also does not cover the tax rules for foreign social security benefits. 1040ez for 2012 These benefits are taxable as annuities, unless they are exempt from U. 1040ez for 2012 S. 1040ez for 2012 tax or treated as a U. 1040ez for 2012 S. 1040ez for 2012 social security benefit under a tax treaty. 1040ez for 2012 Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. 1040ez for 2012 When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. 1040ez for 2012 S. 1040ez for 2012 savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. 1040ez for 2012 Children's benefits. 1040ez for 2012   The rules in this chapter apply to benefits received by children. 1040ez for 2012 See Who is taxed , later. 1040ez for 2012 Figuring total income. 1040ez for 2012   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. 1040ez for 2012 If the total is more than your base amount, part of your benefits may be taxable. 1040ez for 2012    If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. 1040ez for 2012 Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. 1040ez for 2012    If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. 1040ez for 2012 If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. 1040ez for 2012 Base amount. 1040ez for 2012   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. 1040ez for 2012 Worksheet 11-1. 1040ez for 2012   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. 1040ez for 2012 This is a quick way to check whether some of your benefits may be taxable. 1040ez for 2012 Worksheet 11-1. 1040ez for 2012 A Quick Way To Check if Your Benefits May Be Taxable A. 1040ez for 2012 Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 1040ez for 2012 Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 1040ez for 2012 (If you received more than one form, combine the amounts from box 5 and enter the total. 1040ez for 2012 ) A. 1040ez for 2012   Note. 1040ez for 2012 If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 1040ez for 2012 B. 1040ez for 2012 Enter one-half of the amount on line A B. 1040ez for 2012   C. 1040ez for 2012 Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 1040ez for 2012   D. 1040ez for 2012 Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 1040ez for 2012   E. 1040ez for 2012 Add lines B, C, and D E. 1040ez for 2012   Note. 1040ez for 2012 Compare the amount on line E to your base amount for your filing status. 1040ez for 2012 If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. 1040ez for 2012 If the amount on line E is more than your base amount, some of your benefits may be taxable. 1040ez for 2012 You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). 1040ez for 2012 If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. 1040ez for 2012 Example. 1040ez for 2012 You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. 1040ez for 2012 In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. 1040ez for 2012 Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. 1040ez for 2012 You also received a taxable pension of $22,800 and interest income of $500. 1040ez for 2012 You did not have any tax-exempt interest income. 1040ez for 2012 Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. 1040ez for 2012 Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. 1040ez for 2012 Filled-in Worksheet 11-1. 1040ez for 2012 A Quick Way To Check if Your Benefits May Be Taxable A. 1040ez for 2012 Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. 1040ez for 2012 Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. 1040ez for 2012 (If you received more than one form, combine the amounts from box 5 and enter the total. 1040ez for 2012 ) A. 1040ez for 2012 $11,000 Note. 1040ez for 2012 If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. 1040ez for 2012 B. 1040ez for 2012 Enter one-half of the amount on line A B. 1040ez for 2012 5,500 C. 1040ez for 2012 Enter your taxable pensions, wages, interest, dividends, and other taxable income C. 1040ez for 2012 23,300 D. 1040ez for 2012 Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. 1040ez for 2012 -0- E. 1040ez for 2012 Add lines B, C, and D E. 1040ez for 2012 $28,800 Note. 1040ez for 2012 Compare the amount on line E to your base amount for your filing status. 1040ez for 2012 If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. 1040ez for 2012 If the amount on line E is more than your base amount, some of your benefits may be taxable. 1040ez for 2012 You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). 1040ez for 2012 If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. 1040ez for 2012 Who is taxed. 1040ez for 2012   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. 1040ez for 2012 For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. 1040ez for 2012 One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. 1040ez for 2012 Repayment of benefits. 1040ez for 2012   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. 1040ez for 2012 It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. 1040ez for 2012 If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. 1040ez for 2012   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. 1040ez for 2012 Your repayments are shown in box 4. 1040ez for 2012 The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). 1040ez for 2012 Use the amount in box 5 to figure whether any of your benefits are taxable. 1040ez for 2012 Tax withholding and estimated tax. 1040ez for 2012   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. 1040ez for 2012 If you choose to do this, you must complete a Form W-4V. 1040ez for 2012   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. 1040ez for 2012 For details, see Publication 505 or the instructions for Form 1040-ES. 1040ez for 2012 How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. 1040ez for 2012 You cannot use Form 1040EZ. 1040ez for 2012 Reporting on Form 1040. 1040ez for 2012   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. 1040ez for 2012 If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. 1040ez for 2012 Reporting on Form 1040A. 1040ez for 2012   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. 1040ez for 2012 If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. 1040ez for 2012 Benefits not taxable. 1040ez for 2012   If you are filing Form 1040EZ, do not report any benefits on your tax return. 1040ez for 2012 If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. 1040ez for 2012 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040ez for 2012 If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 1040ez for 2012 How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. 1040ez for 2012 Generally, the higher that total amount, the greater the taxable part of your benefits. 1040ez for 2012 Maximum taxable part. 1040ez for 2012   Generally, up to 50% of your benefits will be taxable. 1040ez for 2012 However, up to 85% of your benefits can be taxable if either of the following situations applies to you. 1040ez for 2012 The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). 1040ez for 2012 You are married filing separately and lived with your spouse at any time during 2013. 1040ez for 2012 Which worksheet to use. 1040ez for 2012   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. 1040ez for 2012 You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. 1040ez for 2012 You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. 1040ez for 2012 In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. 1040ez for 2012 Situation (1) does not apply and you take an exclusion for interest from qualified U. 1040ez for 2012 S. 1040ez for 2012 savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. 1040ez for 2012 In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. 1040ez for 2012 You received a lump-sum payment for an earlier year. 1040ez for 2012 In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. 1040ez for 2012 See Lump-sum election next. 1040ez for 2012 Lump-sum election. 1040ez for 2012   You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. 1040ez for 2012    This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. 1040ez for 2012 No part of the lump-sum death benefit is subject to tax. 1040ez for 2012   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. 1040ez for 2012 However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. 1040ez for 2012 You can elect this method if it lowers your taxable benefits. 1040ez for 2012 Making the election. 1040ez for 2012   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. 1040ez for 2012 That discussion also explains how to make the election. 1040ez for 2012    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. 1040ez for 2012 Do not file an amended return for the earlier year. 1040ez for 2012 Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. 1040ez for 2012 Example 1. 1040ez for 2012 George White is single and files Form 1040 for 2013. 1040ez for 2012 He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. 1040ez for 2012 The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. 1040ez for 2012 To figure his taxable benefits, George completes the worksheet shown here. 1040ez for 2012 Filled-in Worksheet 1. 1040ez for 2012 Figuring Your Taxable Benefits 1. 1040ez for 2012 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040ez for 2012 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. 1040ez for 2012 Enter one-half of line 1 2,990 3. 1040ez for 2012 Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1040ez for 2012     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. 1040ez for 2012 Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1040ez for 2012 Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 1040ez for 2012 Combine lines 2, 3, 4, and 5 31,980 7. 1040ez for 2012 Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040ez for 2012     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. 1040ez for 2012 Is the amount on line 7 less than the amount on line 6?     No. 1040ez for 2012 None of your social security benefits are taxable. 1040ez for 2012 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040ez for 2012   Yes. 1040ez for 2012 Subtract line 7 from line 6 31,980 9. 1040ez for 2012 If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. 1040ez for 2012 If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1040ez for 2012 85) and enter the result on line 17. 1040ez for 2012 Then go to line 18. 1040ez for 2012   10. 1040ez for 2012 Is the amount on line 9 less than the amount on line 8?     No. 1040ez for 2012 None of your benefits are taxable. 1040ez for 2012 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040ez for 2012 If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 1040ez for 2012     Yes. 1040ez for 2012 Subtract line 9 from line 8 6,980 11. 1040ez for 2012 Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. 1040ez for 2012 Subtract line 11 from line 10. 1040ez for 2012 If zero or less, enter -0- -0- 13. 1040ez for 2012 Enter the smaller of line 10 or line 11 6,980 14. 1040ez for 2012 Enter one-half of line 13 3,490 15. 1040ez for 2012 Enter the smaller of line 2 or line 14 2,990 16. 1040ez for 2012 Multiply line 12 by 85% (. 1040ez for 2012 85). 1040ez for 2012 If line 12 is zero, enter -0- -0- 17. 1040ez for 2012 Add lines 15 and 16 2,990 18. 1040ez for 2012 Multiply line 1 by 85% (. 1040ez for 2012 85) 5,083 19. 1040ez for 2012 Taxable benefits. 1040ez for 2012 Enter the smaller of line 17 or line 18. 1040ez for 2012 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. 1040ez for 2012 On line 20a of his Form 1040, George enters his net benefits of $5,980. 1040ez for 2012 On line 20b, he enters his taxable benefits of $2,990. 1040ez for 2012 Example 2. 1040ez for 2012 Ray and Alice Hopkins file a joint return on Form 1040A for 2013. 1040ez for 2012 Ray is retired and received a fully taxable pension of $15,500. 1040ez for 2012 He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. 1040ez for 2012 Alice worked during the year and had wages of $14,000. 1040ez for 2012 She made a deductible payment to her IRA account of $1,000. 1040ez for 2012 Ray and Alice have two savings accounts with a total of $250 in taxable interest income. 1040ez for 2012 They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. 1040ez for 2012 They find none of Ray's social security benefits are taxable. 1040ez for 2012 On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. 1040ez for 2012 Filled-in Worksheet 1. 1040ez for 2012 Figuring Your Taxable Benefits 1. 1040ez for 2012 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040ez for 2012 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. 1040ez for 2012 Enter one-half of line 1 2,800 3. 1040ez for 2012 Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1040ez for 2012     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. 1040ez for 2012 Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1040ez for 2012 Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 1040ez for 2012 Combine lines 2, 3, 4, and 5 32,550 7. 1040ez for 2012 Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040ez for 2012     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. 1040ez for 2012 Is the amount on line 7 less than the amount on line 6?     No. 1040ez for 2012 None of your social security benefits are taxable. 1040ez for 2012 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040ez for 2012   Yes. 1040ez for 2012 Subtract line 7 from line 6 31,550 9. 1040ez for 2012 If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. 1040ez for 2012 If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1040ez for 2012 85) and enter the result on line 17. 1040ez for 2012 Then go to line 18. 1040ez for 2012   10. 1040ez for 2012 Is the amount on line 9 less than the amount on line 8?     No. 1040ez for 2012 None of your benefits are taxable. 1040ez for 2012 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040ez for 2012 If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 1040ez for 2012     Yes. 1040ez for 2012 Subtract line 9 from line 8   11. 1040ez for 2012 Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. 1040ez for 2012 Subtract line 11 from line 10. 1040ez for 2012 If zero or less, enter -0-   13. 1040ez for 2012 Enter the smaller of line 10 or line 11   14. 1040ez for 2012 Enter one-half of line 13   15. 1040ez for 2012 Enter the smaller of line 2 or line 14   16. 1040ez for 2012 Multiply line 12 by 85% (. 1040ez for 2012 85). 1040ez for 2012 If line 12 is zero, enter -0-   17. 1040ez for 2012 Add lines 15 and 16   18. 1040ez for 2012 Multiply line 1 by 85% (. 1040ez for 2012 85)   19. 1040ez for 2012 Taxable benefits. 1040ez for 2012 Enter the smaller of line 17 or line 18. 1040ez for 2012 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. 1040ez for 2012 Joe and Betty Johnson file a joint return on Form 1040 for 2013. 1040ez for 2012 Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. 1040ez for 2012 Joe's Form RRB-1099 shows $10,000 in box 5. 1040ez for 2012 Betty is a retired government worker and receives a fully taxable pension of $38,000. 1040ez for 2012 They had $2,300 in taxable interest income plus interest of $200 on a qualified U. 1040ez for 2012 S. 1040ez for 2012 savings bond. 1040ez for 2012 The savings bond interest qualified for the exclusion. 1040ez for 2012 They figure their taxable benefits by completing Worksheet 1. 1040ez for 2012 Because they have qualified U. 1040ez for 2012 S. 1040ez for 2012 savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. 1040ez for 2012 On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). 1040ez for 2012 Filled-in Worksheet 1. 1040ez for 2012 Figuring Your Taxable Benefits Before you begin: • If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. 1040ez for 2012 • Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). 1040ez for 2012 None of your benefits are taxable for 2013. 1040ez for 2012 For more information, see Repayments More Than Gross Benefits. 1040ez for 2012 • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. 1040ez for 2012 S. 1040ez for 2012 Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. 1040ez for 2012 Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. 1040ez for 2012 1. 1040ez for 2012 Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. 1040ez for 2012 Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. 1040ez for 2012 Enter one-half of line 1 5,000 3. 1040ez for 2012 Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. 1040ez for 2012     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. 1040ez for 2012 Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. 1040ez for 2012 Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. 1040ez for 2012 Combine lines 2, 3, 4, and 5 45,500 7. 1040ez for 2012 Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. 1040ez for 2012     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. 1040ez for 2012 Is the amount on line 7 less than the amount on line 6?     No. 1040ez for 2012 None of your social security benefits are taxable. 1040ez for 2012 Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. 1040ez for 2012   Yes. 1040ez for 2012 Subtract line 7 from line 6 45,500 9. 1040ez for 2012 If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. 1040ez for 2012 If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. 1040ez for 2012 85) and enter the result on line 17. 1040ez for 2012 Then go to line 18. 1040ez for 2012   10. 1040ez for 2012 Is the amount on line 9 less than the amount on line 8?     No. 1040ez for 2012 None of your benefits are taxable. 1040ez for 2012 Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. 1040ez for 2012 If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. 1040ez for 2012     Yes. 1040ez for 2012 Subtract line 9 from line 8 13,500 11. 1040ez for 2012 Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. 1040ez for 2012 Subtract line 11 from line 10. 1040ez for 2012 If zero or less, enter -0- 1,500 13. 1040ez for 2012 Enter the smaller of line 10 or line 11 12,000 14. 1040ez for 2012 Enter one-half of line 13 6,000 15. 1040ez for 2012 Enter the smaller of line 2 or line 14 5,000 16. 1040ez for 2012 Multiply line 12 by 85% (. 1040ez for 2012 85). 1040ez for 2012 If line 12 is zero, enter -0- 1,275 17. 1040ez for 2012 Add lines 15 and 16 6,275 18. 1040ez for 2012 Multiply line 1 by 85% (. 1040ez for 2012 85) 8,500 19. 1040ez for 2012 Taxable benefits. 1040ez for 2012 Enter the smaller of line 17 or line 18. 1040ez for 2012 Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. 1040ez for 2012 Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. 1040ez for 2012 Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. 1040ez for 2012 Disability payments. 1040ez for 2012   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. 1040ez for 2012 If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. 1040ez for 2012 If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. 1040ez for 2012 Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. 1040ez for 2012 Legal expenses. 1040ez for 2012   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. 1040ez for 2012   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. 1040ez for 2012 Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. 1040ez for 2012 If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. 1040ez for 2012 Do not use a worksheet in this case. 1040ez for 2012 If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. 1040ez for 2012 If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. 1040ez for 2012 Joint return. 1040ez for 2012   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. 1040ez for 2012 You do this to get your net benefits when figuring if your combined benefits are taxable. 1040ez for 2012 Example. 1040ez for 2012 John and Mary file a joint return for 2013. 1040ez for 2012 John received Form SSA-1099 showing $3,000 in box 5. 1040ez for 2012 Mary also received Form SSA-1099 and the amount in box 5 was ($500). 1040ez for 2012 John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. 1040ez for 2012 Repayment of benefits received in an earlier year. 1040ez for 2012   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. 1040ez for 2012 Deduction $3,000 or less. 1040ez for 2012   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. 1040ez for 2012 Claim it on Schedule A (Form 1040), line 23. 1040ez for 2012 Deduction more than $3,000. 1040ez for 2012    If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. 1040ez for 2012 Figure your tax for 2013 in the following steps. 1040ez for 2012 Figure the tax without the itemized deduction included on Schedule A, line 28. 1040ez for 2012 For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. 1040ez for 2012 Then refigure the tax for that year. 1040ez for 2012 Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. 1040ez for 2012 Subtract the result in (c) from the result in (a). 1040ez for 2012 Compare the tax figured in methods (1) and (2). 1040ez for 2012 Your tax for 2013 is the smaller of the two amounts. 1040ez for 2012 If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. 1040ez for 2012 If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. 1040ez for 2012 Check box d and enter “I. 1040ez for 2012 R. 1040ez for 2012 C. 1040ez for 2012 1341” in the space next to that box. 1040ez for 2012 If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. 1040ez for 2012 Prev  Up  Next   Home   More Online Publications
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The 1040ez For 2012

1040ez for 2012 11. 1040ez for 2012   Your Rights as a Taxpayer Table of Contents Declaration of Taxpayer Rights Examinations, Appeals, Collections, and RefundsBy mail. 1040ez for 2012 By interview. 1040ez for 2012 Repeat examinations. 1040ez for 2012 The first part of this chapter explains some of your most important rights as a taxpayer. 1040ez for 2012 The second part explains the examination, appeal, collection, and refund processes. 1040ez for 2012 Declaration of Taxpayer Rights Protection of your rights. 1040ez for 2012   IRS employees will explain and protect your rights as a taxpayer throughout your contact with us. 1040ez for 2012 Privacy and confidentiality. 1040ez for 2012   The IRS will not disclose to anyone the information you give us, except as authorized by law. 1040ez for 2012 You have the right to know why we are asking you for information, how we will use it, and what happens if you do not provide requested information. 1040ez for 2012 Professional and courteous service. 1040ez for 2012   If you believe that an IRS employee has not treated you in a professional, fair, and courteous manner, you should tell that employee's supervisor. 1040ez for 2012 If the supervisor's response is not satisfactory, you should write to the IRS director for your area or the center where you file your return. 1040ez for 2012 Representation. 1040ez for 2012   You can either represent yourself or, with proper written authorization, have someone else represent you in your place. 1040ez for 2012 Your representative must be a person allowed to practice before the IRS, such as an attorney, certified public accountant, or enrolled agent. 1040ez for 2012 If you are in an interview and ask to consult such a person, then we must stop and reschedule the interview in most cases. 1040ez for 2012   You can have someone accompany you at an interview. 1040ez for 2012 You can make sound recordings of any meetings with our examination, appeal, or collection personnel, provided you tell us in writing 10 days before the meeting. 1040ez for 2012 Payment of only the correct amount of tax. 1040ez for 2012   You are responsible for paying only the correct amount of tax due under the law—no more, no less. 1040ez for 2012 If you cannot pay all of your tax when it is due, you may be able to make monthly installment payments. 1040ez for 2012 Help with unresolved tax problems. 1040ez for 2012   The Taxpayer Advocate Service can help you if you have tried unsuccessfully to resolve a problem with the IRS. 1040ez for 2012 Your local Taxpayer Advocate can offer you special help if you have a significant hardship as a result of a tax problem. 1040ez for 2012 For more information, call toll free 1-877-777-4778 (1-800-829-4059 for TTY/TDD) or write to the Taxpayer Advocate at the IRS office that last contacted you. 1040ez for 2012 Appeals and judicial review. 1040ez for 2012   If you disagree with us about the amount of your tax liability or certain collection actions, you have the right to ask the Appeals Office to review your case. 1040ez for 2012 You can also ask a court to review your case. 1040ez for 2012 Relief from certain penalties and interest. 1040ez for 2012   The IRS will waive penalties when allowed by law if you can show you acted reasonably and in good faith or relied on the incorrect advice of an IRS employee. 1040ez for 2012 We will waive interest that is the result of certain errors or delays caused by an IRS employee. 1040ez for 2012 Examinations, Appeals, Collections, and Refunds Examinations (audits). 1040ez for 2012   We accept most taxpayers' returns as filed. 1040ez for 2012 If we inquire about your return or select it for examination, it does not suggest that you are dishonest. 1040ez for 2012 The inquiry or examination may or may not result in more tax. 1040ez for 2012 We may close your case without change; or, you may receive a refund. 1040ez for 2012   The process of selecting a return for examination usually begins in one of two ways. 1040ez for 2012 First, we use computer programs to identify returns that may have incorrect amounts. 1040ez for 2012 These programs may be based on information returns, such as Forms 1099 and W-2, on studies of past examinations, or on certain issues identified by compliance projects. 1040ez for 2012 Second, we use information from outside sources that indicates that a return may have incorrect amounts. 1040ez for 2012 These sources may include newspapers, public records, and individuals. 1040ez for 2012 If we determine that the information is accurate and reliable, we may use it to select a return for examination. 1040ez for 2012   Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, explains the rules and procedures that we follow in examinations. 1040ez for 2012 The following sections give an overview of how we conduct examinations. 1040ez for 2012 By mail. 1040ez for 2012   We handle many examinations and inquiries by mail. 1040ez for 2012 We will send you a letter with either a request for more information or a reason why we believe a change to your return may be needed. 1040ez for 2012 You can respond by mail or you can request a personal interview with an examiner. 1040ez for 2012 If you mail us the requested information or provide an explanation, we may or may not agree with you, and we will explain the reasons for any changes. 1040ez for 2012 Please do not hesitate to write to us about anything you do not understand. 1040ez for 2012 By interview. 1040ez for 2012   If we notify you that we will conduct your examination through a personal interview, or you request such an interview, you have the right to ask that the examination take place at a reasonable time and place that is convenient for both you and the IRS. 1040ez for 2012 If our examiner proposes any changes to your return, he or she will explain the reasons for the changes. 1040ez for 2012 If you do not agree with these changes, you can meet with the examiner's supervisor. 1040ez for 2012 Repeat examinations. 1040ez for 2012   If we examined your return for the same items in either of the 2 previous years and proposed no change to your tax liability, please contact us as soon as possible so we can see if we should discontinue the examination. 1040ez for 2012 Appeals. 1040ez for 2012   If you do not agree with the examiner's proposed changes, you can appeal them to the Appeals Office of the IRS. 1040ez for 2012 Most differences can be settled without expensive and time-consuming court trials. 1040ez for 2012 Your appeal rights are explained in detail in both Publication 5, Your Appeal Rights and How To Prepare a Protest If You Don't Agree, and Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. 1040ez for 2012   If you do not wish to use the Appeals Office or disagree with its findings, you may be able to take your case to the U. 1040ez for 2012 S. 1040ez for 2012 Tax Court, U. 1040ez for 2012 S. 1040ez for 2012 Court of Federal Claims, or the U. 1040ez for 2012 S. 1040ez for 2012 District Court where you live. 1040ez for 2012 If you take your case to court, the IRS will have the burden of proving certain facts if you kept adequate records to show your tax liability, cooperated with the IRS, and meet certain other conditions. 1040ez for 2012 If the court agrees with you on most issues in your case and finds that our position was largely unjustified, you may be able to recover some of your administrative and litigation costs. 1040ez for 2012 You will not be eligible to recover these costs unless you tried to resolve your case administratively, including going through the appeals system, and you gave us the information necessary to resolve the case. 1040ez for 2012 Collections. 1040ez for 2012   Publication 594, The IRS Collection Process, explains your rights and responsibilities regarding payment of federal taxes. 1040ez for 2012 It describes: What to do when you owe taxes. 1040ez for 2012 It describes what to do if you get a tax bill and what to do if you think your bill is wrong. 1040ez for 2012 It also covers making installment payments, delaying collection action, and submitting an offer in compromise. 1040ez for 2012 IRS collection actions. 1040ez for 2012 It covers liens, releasing a lien, levies, releasing a levy, seizures and sales, and release of property. 1040ez for 2012   Your collection appeal rights are explained in detail in Publication 1660, Collection Appeal Rights. 1040ez for 2012 Innocent spouse relief. 1040ez for 2012   Generally, both you and your spouse are responsible, jointly and individually, for paying the full amount of any tax, interest, or penalties due on your joint return. 1040ez for 2012 To seek relief from any liability related to your spouse (or former spouse), you must file a claim on Form 8857, Request for Innocent Spouse Relief. 1040ez for 2012 In some cases, Form 8857 may need to be filed within 2 years of the date on which the IRS first attempted to collect the tax from you. 1040ez for 2012 Do not file Form 8857 with your Form 1040. 1040ez for 2012 For more information, see Publication 971, Innocent Spouse Relief, and Form 8857 or you can call the Innocent Spouse office toll-free at 1-855-851-2009. 1040ez for 2012 Refunds. 1040ez for 2012   You can file a claim for refund if you think you paid too much tax. 1040ez for 2012 You must generally file the claim within 3 years from the date you filed your original return or 2 years from the date you paid the tax, whichever is later. 1040ez for 2012 The law generally provides for interest on your refund if it is not paid within 45 days of the date you filed your return or claim for refund. 1040ez for 2012 Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund, has more information on refunds. 1040ez for 2012   If you were due a refund but you did not file a return, you must file within 3 years from the date the return was due (including extensions) to get that refund. 1040ez for 2012 Prev  Up  Next   Home   More Online Publications