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2012 940 Tax Form

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2012 940 Tax Form

2012 940 tax form Publication 938 - Introductory Material Table of Contents Introduction Introduction Section references are to the Internal Revenue Code unless otherwise noted. 2012 940 tax form This publication contains directories relating to real estate mortgage investment conduits (REMICs) and collateralized debt obligations (CDOs). 2012 940 tax form The directory for each calendar quarter is based on information submitted to the IRS during that quarter. 2012 940 tax form For each quarter, there is a directory of new REMICs and CDOs and, if required, a section containing amended listings. 2012 940 tax form You can use the directory to find the representative of the REMIC or the issuer of the CDO from whom you can request tax information. 2012 940 tax form The amended listing section shows changes to previously listed REMICs and CDOs. 2012 940 tax form The update for each calendar quarter will be added to this publication approximately six weeks after the end of the quarter. 2012 940 tax form Publication 938 is only available on the Internet. 2012 940 tax form To get Publication 938, including prior issues, visit IRS. 2012 940 tax form gov. 2012 940 tax form Future developments. 2012 940 tax form   The IRS has created a page on IRS. 2012 940 tax form gov that includes information about Publication 938 at www. 2012 940 tax form irs. 2012 940 tax form gov/pub938. 2012 940 tax form Information about any future developments affecting Publication 938 (such as legislation enacted after we release it) will be posted on that page. 2012 940 tax form Other information. 2012 940 tax form   Publication 550, Investment Income and Expenses, discusses the tax treatment that applies to holders of these investment products. 2012 940 tax form For other information about REMICs, see sections 860A through 860G and the regulations issued under those sections. 2012 940 tax form Prev  Up  Next   Home   More Online Publications
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Filing Information for Individuals

1040 Central
1040 Central has been updated for the last few weeks of Filing Season 2014.

Electronic Return Preparation and Filing Options
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Free Tax Return Preparation for You by Volunteers
The IRS Volunteer Income Tax Assistance and the Tax Counseling for the Elderly Programs offer free tax help for taxpayers who qualify.

Publication 501, Exemptions, Standard Deductions, and Filing Information
Your guide for basic information like filing status, exemptions and claiming the standard deduction.

Should I itemize?
You should itemize deductions if your total deductions are more than the standard deductions amount. Also, you should itemize if you do not qualify for the standard deduction.

Where to File Paper Tax Returns - With or Without a Payment
Filing addresses for businesses, tax professionals and individual taxpayers for use during calendar year 2014.

Need More Time To File Your 2013 Tax Return?
Find out how to request an automatic extension of time to file a U.S. individual income tax return. Remember, this is NOT an extension of time to pay.

Filing Past Due Tax Returns
Understand how to file past due returns.

Page Last Reviewed or Updated: 27-Mar-2014

The 2012 940 Tax Form

2012 940 tax form Index A Abatement of interest and penalties, Abatement of interest and penalties. 2012 940 tax form Accidents, Deductible losses. 2012 940 tax form , Nondeductible losses. 2012 940 tax form Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. 2012 940 tax form , Adjustments to Basis Amended returns, Amended return. 2012 940 tax form Appraisals, Appraisal. 2012 940 tax form , Costs of photographs and appraisals. 2012 940 tax form Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. 2012 940 tax form Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. 2012 940 tax form , Adjustments to Basis Replacement property, Basis of replacement property. 2012 940 tax form Business or income-producing property, Business or income-producing property. 2012 940 tax form Business purposes, property used partly for, Property used partly for business and partly for personal purposes. 2012 940 tax form C Cars Accidents, Deductible losses. 2012 940 tax form Fair market value of, Car value. 2012 940 tax form Cash gifts, Cash gifts. 2012 940 tax form Casualty losses, Table 3. 2012 940 tax form When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. 2012 940 tax form Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. 2012 940 tax form Nondeductible losses, Nondeductible losses. 2012 940 tax form Progressive deterioration, Progressive deterioration. 2012 940 tax form Proof of, Casualty loss proof. 2012 940 tax form When to report, Losses. 2012 940 tax form Workbooks for listing property, Workbooks for casualties and thefts. 2012 940 tax form Clean up costs, Cost of cleaning up or making repairs. 2012 940 tax form Condemnation, Condemnations. 2012 940 tax form Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. 2012 940 tax form Clean up, Cost of cleaning up or making repairs. 2012 940 tax form Incidental expenses, Related expenses. 2012 940 tax form Landscaping, Landscaping. 2012 940 tax form Photographs taken after loss, Costs of photographs and appraisals. 2012 940 tax form Protection, Cost of protection. 2012 940 tax form Repair, Cost of cleaning up or making repairs. 2012 940 tax form Replacement, Replacement cost. 2012 940 tax form D Death of taxpayer Postponement of gain, Death of a taxpayer. 2012 940 tax form Deductible losses, Deductible losses. 2012 940 tax form Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. 2012 940 tax form , Table 3. 2012 940 tax form When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. 2012 940 tax form Reporting Loss on Deposits When to report, Loss on deposits. 2012 940 tax form Disaster area losses, Lessee's loss. 2012 940 tax form Claiming on amended return, Claiming a disaster loss on an amended return. 2012 940 tax form Federal loan canceled, Federal loan canceled. 2012 940 tax form Federally declared disaster, Business or income-producing property located in a federally declared disaster area. 2012 940 tax form , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. 2012 940 tax form Form 1040X, How to report the loss on Form 1040X. 2012 940 tax form Home made unsafe, Home made unsafe by disaster. 2012 940 tax form How to deduct loss in preceding year, How to deduct your loss in the preceding year. 2012 940 tax form Inventory, Disaster loss to inventory. 2012 940 tax form Main home rules, Main home in disaster area. 2012 940 tax form , Gains. 2012 940 tax form Qualified disaster mitigation payments, Qualified disaster mitigation payments. 2012 940 tax form Qualified disaster relief payments, Qualified disaster relief payments. 2012 940 tax form Records to keep, Records. 2012 940 tax form Tax deadlines postponed, Covered disaster area. 2012 940 tax form When to deduct, When to deduct the loss. 2012 940 tax form Table 3, Table 3. 2012 940 tax form When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. 2012 940 tax form Disaster relief grants, Disaster relief. 2012 940 tax form Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. 2012 940 tax form F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. 2012 940 tax form Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. 2012 940 tax form Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. 2012 940 tax form , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. 2012 940 tax form Figuring loss, Theft loss proof. 2012 940 tax form , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. 2012 940 tax form Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. 2012 940 tax form Form 1040, Schedule D, Personal-use property. 2012 940 tax form Form 1040X Disaster area losses, How to report the loss on Form 1040X. 2012 940 tax form Form 4684 Reporting gains and losses on personal-use property, Personal-use property. 2012 940 tax form Free tax services, Free help with your tax return. 2012 940 tax form G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. 2012 940 tax form Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. 2012 940 tax form H Help (see Tax help) I Incidental expenses, Related expenses. 2012 940 tax form Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. 2012 940 tax form Interest abatement, Abatement of interest and penalties. 2012 940 tax form Inventory losses, Loss of inventory. 2012 940 tax form Disaster area losses, Disaster loss to inventory. 2012 940 tax form L Landscaping, Landscaping. 2012 940 tax form Leased property, Leased property. 2012 940 tax form When to report, Lessee's loss. 2012 940 tax form Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. 2012 940 tax form Records of, Theft loss proof. 2012 940 tax form Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. 2012 940 tax form (Table 3), Table 3. 2012 940 tax form When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. 2012 940 tax form , Married taxpayers. 2012 940 tax form Mislaid or lost property, Mislaid or lost property. 2012 940 tax form Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. 2012 940 tax form Nondeductible losses, Nondeductible losses. 2012 940 tax form P Payments for living expenses, Insurance payments for living expenses. 2012 940 tax form Penalty abatement, Abatement of interest and penalties. 2012 940 tax form Personal property Loss deduction, figuring of, Personal property. 2012 940 tax form Personal-use property Reporting gains and losses, Personal-use property. 2012 940 tax form Personal-use real property, Exception for personal-use real property. 2012 940 tax form Photographs Documentation of loss, Costs of photographs and appraisals. 2012 940 tax form Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. 2012 940 tax form Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. 2012 940 tax form Changing mind, Changing your mind. 2012 940 tax form Replacement property acquired after return filed, Replacement property acquired after return filed. 2012 940 tax form Replacement property acquired before return filed, Replacement property acquired before return filed. 2012 940 tax form Required statement, Required statement. 2012 940 tax form Substituting replacement property, Substituting replacement property. 2012 940 tax form Three-year limit, Three-year limit. 2012 940 tax form Proof of loss, Proof of Loss Protection costs, Cost of protection. 2012 940 tax form Publications (see Tax help) R Records of loss, Theft loss proof. 2012 940 tax form Recovered stolen property, Recovered stolen property. 2012 940 tax form Reimbursements Cash gifts, Cash gifts. 2012 940 tax form Disaster relief, Disaster relief. 2012 940 tax form Employer's emergency disaster fund, Employer's emergency disaster fund. 2012 940 tax form Failure to file a claim, Failure to file a claim for reimbursement. 2012 940 tax form Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. 2012 940 tax form Related person, replacement property bought from, Buying replacement property from a related person. 2012 940 tax form Repair costs, Cost of cleaning up or making repairs. 2012 940 tax form Replacement cost, Replacement cost. 2012 940 tax form Replacement period, Replacement Period Extension of, Extension. 2012 940 tax form Replacement property, Replacement Property Advance payment, Advance payment. 2012 940 tax form Basis adjustment to corporation's property, Basis adjustment to corporation's property. 2012 940 tax form Basis of, Basis of replacement property. 2012 940 tax form Main home, Main home replaced. 2012 940 tax form In disaster area, Main home in disaster area. 2012 940 tax form Postponement of gain, Replacement property acquired before return filed. 2012 940 tax form Reporting gains and losses, Reporting a gain. 2012 940 tax form , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. 2012 940 tax form Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. 2012 940 tax form Table 1, Table 1. 2012 940 tax form Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. 2012 940 tax form Personal-use property, Personal-use property. 2012 940 tax form Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. 2012 940 tax form State disaster relief grants for businesses, State disaster relief grants for businesses. 2012 940 tax form Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. 2012 940 tax form Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. 2012 940 tax form When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. 2012 940 tax form Mislaid or lost property, Mislaid or lost property. 2012 940 tax form Proof of, Theft loss proof. 2012 940 tax form When to deduct (Table 3), Table 3. 2012 940 tax form When To Deduct a Casualty or Theft Loss When to report, Losses. 2012 940 tax form Workbooks for listing property, Workbooks for casualties and thefts. 2012 940 tax form Timber loss, Timber loss. 2012 940 tax form W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. 2012 940 tax form Prev  Up     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