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2012 990 Tax Forms

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2012 990 Tax Forms

2012 990 tax forms 6. 2012 990 tax forms   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2012 990 tax forms Free help with your tax return. 2012 990 tax forms   You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 990 tax forms The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 990 tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 990 tax forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2012 990 tax forms In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2012 990 tax forms To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 990 tax forms gov, download the IRS2Go app, or call 1-800-906-9887. 2012 990 tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 990 tax forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 990 tax forms aarp. 2012 990 tax forms org/money/taxaide or call 1-888-227-7669. 2012 990 tax forms For more information on these programs, go to IRS. 2012 990 tax forms gov and enter “VITA” in the search box. 2012 990 tax forms Internet. 2012 990 tax forms    IRS. 2012 990 tax forms gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 990 tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 990 tax forms Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2012 990 tax forms Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 990 tax forms gov or download the IRS2Go app and select the Refund Status option. 2012 990 tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 990 tax forms Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2012 990 tax forms You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 990 tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 990 tax forms Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 990 tax forms No need to wait on the phone or stand in line. 2012 990 tax forms The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2012 990 tax forms When you reach the response screen, you can print the entire interview and the final response for your records. 2012 990 tax forms New subject areas are added on a regular basis. 2012 990 tax forms  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 990 tax forms gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 990 tax forms You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 990 tax forms The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2012 990 tax forms When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2012 990 tax forms Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2012 990 tax forms You can also ask the IRS to mail a return or an account transcript to you. 2012 990 tax forms Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 990 tax forms gov or by calling 1-800-908-9946. 2012 990 tax forms Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 990 tax forms Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2012 990 tax forms Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 990 tax forms If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2012 990 tax forms Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 990 tax forms gov and enter Where's My Amended Return? in the search box. 2012 990 tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 990 tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 990 tax forms Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 990 tax forms gov. 2012 990 tax forms Select the Payment tab on the front page of IRS. 2012 990 tax forms gov for more information. 2012 990 tax forms Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 990 tax forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 990 tax forms gov. 2012 990 tax forms Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2012 990 tax forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 990 tax forms gov. 2012 990 tax forms Request an Electronic Filing PIN by going to IRS. 2012 990 tax forms gov and entering Electronic Filing PIN in the search box. 2012 990 tax forms Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 990 tax forms Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 990 tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 990 tax forms An employee can answer questions about your tax account or help you set up a payment plan. 2012 990 tax forms Before you visit, check the Office Locator on IRS. 2012 990 tax forms gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2012 990 tax forms If you have a special need, such as a disability, you can request an appointment. 2012 990 tax forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 990 tax forms Apply for an Employer Identification Number (EIN). 2012 990 tax forms Go to IRS. 2012 990 tax forms gov and enter Apply for an EIN in the search box. 2012 990 tax forms Read the Internal Revenue Code, regulations, or other official guidance. 2012 990 tax forms Read Internal Revenue Bulletins. 2012 990 tax forms Sign up to receive local and national tax news and more by email. 2012 990 tax forms Just click on “subscriptions” above the search box on IRS. 2012 990 tax forms gov and choose from a variety of options. 2012 990 tax forms Phone. 2012 990 tax forms    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 990 tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 990 tax forms Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2012 990 tax forms gov, or download the IRS2Go app. 2012 990 tax forms Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2012 990 tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 990 tax forms Most VITA and TCE sites offer free electronic filing. 2012 990 tax forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 990 tax forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 990 tax forms Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2012 990 tax forms If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2012 990 tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 990 tax forms Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 990 tax forms Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 990 tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 990 tax forms Note, the above information is for our automated hotline. 2012 990 tax forms Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2012 990 tax forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 990 tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 990 tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 990 tax forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2012 990 tax forms You should receive your order within 10 business days. 2012 990 tax forms Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2012 990 tax forms If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2012 990 tax forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 990 tax forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 990 tax forms These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2012 990 tax forms Walk-in. 2012 990 tax forms   You can find a selection of forms, publications and services — in-person. 2012 990 tax forms Products. 2012 990 tax forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 990 tax forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 990 tax forms Services. 2012 990 tax forms You can walk in to your local TAC for face-to-face tax help. 2012 990 tax forms An employee can answer questions about your tax account or help you set up a payment plan. 2012 990 tax forms Before visiting, use the Office Locator tool on IRS. 2012 990 tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2012 990 tax forms Mail. 2012 990 tax forms   You can send your order for forms, instructions, and publications to the address below. 2012 990 tax forms You should receive a response within 10 business days after your request is received. 2012 990 tax forms Internal Revenue Service 1201 N. 2012 990 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2012 990 tax forms The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 990 tax forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 990 tax forms   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2012 990 tax forms We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2012 990 tax forms You face (or your business is facing) an immediate threat of adverse action. 2012 990 tax forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 990 tax forms   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2012 990 tax forms Here's why we can help: TAS is an independent organization within the IRS. 2012 990 tax forms Our advocates know how to work with the IRS. 2012 990 tax forms Our services are free and tailored to meet your needs. 2012 990 tax forms We have offices in every state, the District of Columbia, and Puerto Rico. 2012 990 tax forms   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2012 990 tax forms   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 990 tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2012 990 tax forms Low Income Taxpayer Clinics (LITCs). 2012 990 tax forms   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2012 990 tax forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 990 tax forms Visit www. 2012 990 tax forms TaxpayerAdvocate. 2012 990 tax forms irs. 2012 990 tax forms gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 990 tax forms Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Isaac in Mississippi

LA/MS-2012-14, Sept. 5, 2012

Updated 10/01/12 to include Copiah, Franklin, Jefferson, Jones and Lamar counties.

Updated 9/10/12 to include Adams, Amite, Clarke, Forrest, George, Hinds, Lincoln, Marion, Pike, Stone, Walthall, Warren and Wilkinson counties.

NEW ORLEANS — Victims of Hurricane Isaac that began on Aug. 26, 2012 in parts of Mississippi may qualify for tax relief from the Internal Revenue Service.

Following recent disaster declarations for individual assistance issued by the Federal Emergency Management Agency, the IRS announced today that affected taxpayers in Mississippi will receive tax relief, and other locations may be added in coming days based on additional damage assessments by FEMA.

The President has declared the counties of Adams, Amite, Clarke, Copiah, Forrest, Franklin, George, Hancock, Harrison, Hinds, Jackson, Jefferson, Jones, Lamar, Lincoln, Marion, Pearl River, Pike, Stone, Walthall, Warren and Wilkinson a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 26, and on or before Jan. 11, 2013, have been postponed to Jan. 11, 2013. This includes the quarterly estimated tax payment due on Sept. 17, 2012.

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 26, and on or before Sept. 10, as long as the deposits are made by Sept. 10, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitutes a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and is entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Jan. 11, 2013, to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 26 and on or before Jan. 11, 2013.

The IRS also gives affected taxpayers until Jan. 11, 2013, to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 26 and on or before Jan. 11, 2013.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 26 and on or before Sept. 10 provided the taxpayer makes these deposits by Sept. 10.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “MISSISSIPPI/HURRICANE ISAAC” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, IRS.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Page Last Reviewed or Updated: 14-Aug-2013

The 2012 990 Tax Forms

2012 990 tax forms Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. 2012 990 tax forms , Students, teachers, and researchers. 2012 990 tax forms A Accuracy-related penalties, Accuracy-related penalty. 2012 990 tax forms Additional Medicare Tax, Additional Medicare Tax. 2012 990 tax forms , Additional Medicare Tax. 2012 990 tax forms Adoption credit Dual-status alien, Adoption credit. 2012 990 tax forms Nonresident alien, Adoption credit. 2012 990 tax forms Resident alien, Adoption credit. 2012 990 tax forms Agricultural workers, Agricultural workers. 2012 990 tax forms , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. 2012 990 tax forms Amended returns, Amended Returns and Claims for Refund 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credits. 2012 990 tax forms , Education credits. 2012 990 tax forms Lifetime learning credit, Education credits. 2012 990 tax forms , Education credits. 2012 990 tax forms Retirement savings contributions, Retirement savings contributions credit. 2012 990 tax forms , Retirement savings contributions credit. 2012 990 tax forms , Retirement savings contributions credit. 2012 990 tax forms Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. 2012 990 tax forms Tax withheld at source, Tax withheld at the source. 2012 990 tax forms Tax withheld on partnership income, Tax withheld on partnership income. 2012 990 tax forms Withholding from wages, Withholding from wages. 2012 990 tax forms Crew members Alien status, Crew members. 2012 990 tax forms Compensation, Crew members. 2012 990 tax forms Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. 2012 990 tax forms Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. 2012 990 tax forms Depreciable property, Depreciable property. 2012 990 tax forms Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. 2012 990 tax forms Dividends, U. 2012 990 tax forms S. 2012 990 tax forms source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. 2012 990 tax forms Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. 2012 990 tax forms Earned income credit, 6) Tax credits. 2012 990 tax forms Education credit, 6) Tax credits. 2012 990 tax forms Exemptions, 2) Exemptions. 2012 990 tax forms Foreign tax credit, Foreign tax credit. 2012 990 tax forms Forms to file, Forms To File Head of household. 2012 990 tax forms , 3) Head of household. 2012 990 tax forms Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. 2012 990 tax forms Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. 2012 990 tax forms Tax rates, 5) Tax rates. 2012 990 tax forms When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. 2012 990 tax forms Nonresident alien, Earned income credit. 2012 990 tax forms Resident alien, Earned income credit. 2012 990 tax forms Education credits Dual-status alien, 6) Tax credits. 2012 990 tax forms Nonresident alien, Education credits. 2012 990 tax forms Resident alien, Education credits. 2012 990 tax forms Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. 2012 990 tax forms Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. 2012 990 tax forms Employees of international organizations, Employees of international organizations. 2012 990 tax forms Employees, household, Household employees. 2012 990 tax forms Employees, withholding exemption under tax treaty, Employees and independent contractors. 2012 990 tax forms Employer identification number, Employer identification number (EIN). 2012 990 tax forms Estate, beneficiary, Beneficiary of an estate or trust. 2012 990 tax forms Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. 2012 990 tax forms Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. 2012 990 tax forms Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. 2012 990 tax forms Compensation from a foreign employer, Students and exchange visitors. 2012 990 tax forms Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. 2012 990 tax forms Treaty income, Income affected by treaties. 2012 990 tax forms , Treaty Income Exempt individual, Exempt individual. 2012 990 tax forms Exemption from withholding Employees, Employees and independent contractors. 2012 990 tax forms Independent contractors, Employees and independent contractors. 2012 990 tax forms Students, teachers, and researchers, Students, teachers, and researchers. 2012 990 tax forms Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. 2012 990 tax forms Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. 2012 990 tax forms S. 2012 990 tax forms nationals. 2012 990 tax forms Residents of South Korea, Residents of South Korea. 2012 990 tax forms U. 2012 990 tax forms S. 2012 990 tax forms nationals, Residents of Mexico or Canada or U. 2012 990 tax forms S. 2012 990 tax forms nationals. 2012 990 tax forms Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. 2012 990 tax forms Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. 2012 990 tax forms Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. 2012 990 tax forms Nonresident alien, Figuring Your Tax U. 2012 990 tax forms S. 2012 990 tax forms Virgin Islands, Aliens from the U. 2012 990 tax forms S. 2012 990 tax forms Virgin Islands. 2012 990 tax forms Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. 2012 990 tax forms Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. 2012 990 tax forms , Foreign employer. 2012 990 tax forms Foreign government employees Alien status, Foreign government-related individuals. 2012 990 tax forms Exempt from U. 2012 990 tax forms S. 2012 990 tax forms tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. 2012 990 tax forms S. 2012 990 tax forms tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. 2012 990 tax forms Foreign tax credit Dual-status alien, Foreign tax credit. 2012 990 tax forms Nonresident alien, Foreign tax credit. 2012 990 tax forms Resident alien, Foreign tax credit. 2012 990 tax forms Forms, Form 8843. 2012 990 tax forms 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. 2012 990 tax forms , Foreign tax credit. 2012 990 tax forms , Foreign tax credit. 2012 990 tax forms 2063, Form 2063 2106, Deductible travel expenses. 2012 990 tax forms 2210, Penalty for failure to pay estimated income tax. 2012 990 tax forms 3903, Moving expenses. 2012 990 tax forms 4563, Residents of American Samoa. 2012 990 tax forms 4790 (see FinCEN 105) 6251, Alternative minimum tax. 2012 990 tax forms 8233, Employees and independent contractors. 2012 990 tax forms 8275, Disclosure statement. 2012 990 tax forms 8288, Credit for tax withheld. 2012 990 tax forms 8288-A, Credit for tax withheld. 2012 990 tax forms 8288-B, Withholding certificates. 2012 990 tax forms 8801, Credit for prior year minimum tax. 2012 990 tax forms 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. 2012 990 tax forms 8843, Form 8843. 2012 990 tax forms 8854, Reporting requirements. 2012 990 tax forms FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. 2012 990 tax forms W-7, Individual taxpayer identification number (ITIN). 2012 990 tax forms W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. 2012 990 tax forms G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. 2012 990 tax forms Resident alien, Head of household. 2012 990 tax forms Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. 2012 990 tax forms I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. 2012 990 tax forms Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. 2012 990 tax forms Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. 2012 990 tax forms S. 2012 990 tax forms sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. 2012 990 tax forms Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. 2012 990 tax forms Exemptions for spouse and dependents, Students and business apprentices from India. 2012 990 tax forms Standard deduction, Students and business apprentices from India. 2012 990 tax forms Withholding allowances, Students and business apprentices from India. 2012 990 tax forms Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). 2012 990 tax forms Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). 2012 990 tax forms Intangible property, Intangible property. 2012 990 tax forms Interest Portfolio, Portfolio interest. 2012 990 tax forms , Interest that does not qualify as portfolio interest. 2012 990 tax forms Interest income Contingent, Contingent interest. 2012 990 tax forms Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. 2012 990 tax forms Exempt from U. 2012 990 tax forms S. 2012 990 tax forms tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. 2012 990 tax forms Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. 2012 990 tax forms K Korea, South Exemptions, Residents of South Korea. 2012 990 tax forms , Exemptions Married filing separately, Married nonresident alien. 2012 990 tax forms Qualifying widow filing status, Qualifying widow(er). 2012 990 tax forms Withholding tax, U. 2012 990 tax forms S. 2012 990 tax forms nationals or residents of 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widow(er). 2012 990 tax forms Residents of, Residents of Mexico or Canada or U. 2012 990 tax forms S. 2012 990 tax forms nationals. 2012 990 tax forms Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. 2012 990 tax forms Withholding tax, U. 2012 990 tax forms S. 2012 990 tax forms nationals or residents of Canada, Mexico, or South Korea. 2012 990 tax forms Miscellaneous deductions, Job expenses and other miscellaneous deductions. 2012 990 tax forms Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. 2012 990 tax forms Multi-level marketing, Multi-level marketing. 2012 990 tax forms , Multi-level marketing. 2012 990 tax forms Municipal bonds, State and local government obligations. 2012 990 tax forms N National of the United States, Qualifying widow(er). 2012 990 tax forms , 5) Tax rates. 2012 990 tax forms , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. 2012 990 tax forms Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. 2012 990 tax forms Business expenses, Ordinary and necessary business expenses. 2012 990 tax forms Casualty and theft losses, Casualty and theft losses. 2012 990 tax forms Charitable contributions, Charitable contributions. 2012 990 tax forms Child care credit, Child and dependent care credit. 2012 990 tax forms Credit for excess social security tax withheld, Excess social security tax withheld. 2012 990 tax forms Credit for income tax withheld, Withholding from wages. 2012 990 tax forms Credit for prior year minimum tax, Credit for prior year minimum tax. 2012 990 tax forms Defined, Nonresident Aliens Earned income credit, Earned income credit. 2012 990 tax forms Education credits, Education credits. 2012 990 tax forms Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. 2012 990 tax forms Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. 2012 990 tax forms How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). 2012 990 tax forms Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. 2012 990 tax forms Losses, Losses. 2012 990 tax forms Married filing jointly, Married nonresident alien. 2012 990 tax forms Miscellaneous deductions, Job expenses and other miscellaneous deductions. 2012 990 tax forms Moving expenses, Moving expenses. 2012 990 tax forms Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). 2012 990 tax forms Standard deduction, Standard deduction. 2012 990 tax forms State and local income taxes, State and local income taxes. 2012 990 tax forms Students, 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990 tax forms Withholding from wages, Tax Withheld Penalties, Penalties. 2012 990 tax forms , Penalties Accuracy-related, Accuracy-related penalty. 2012 990 tax forms Failure to file, Filing late. 2012 990 tax forms Failure to pay, Paying tax late. 2012 990 tax forms Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. 2012 990 tax forms Fraud, Fraud. 2012 990 tax forms Frivolous tax submission, Frivolous tax submission. 2012 990 tax forms Negligence, Negligence or disregard. 2012 990 tax forms Substantial understatement of income tax, Substantial understatement of income tax. 2012 990 tax forms Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. 2012 990 tax forms Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. 2012 990 tax forms Pensions, Pensions. 2012 990 tax forms Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption 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tax forms Real property income, Real property income. 2012 990 tax forms Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. 2012 990 tax forms Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. 2012 990 tax forms , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. 2012 990 tax forms Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. 2012 990 tax forms , Child tax credit. 2012 990 tax forms , Child tax credit. 2012 990 tax forms Defined, Resident Aliens Education credits, Education credits. 2012 990 tax forms Head of household, Head of household. 2012 990 tax forms Married filing jointly, Married filing jointly. 2012 990 tax forms Qualifying widow(er), Qualifying widow(er). 2012 990 tax forms Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. 2012 990 tax forms Nonresident alien, Retirement savings contributions credit. 2012 990 tax forms Resident alien, Retirement savings contributions credit. 2012 990 tax forms Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. 2012 990 tax forms Where to get, Where to get a sailing or departure permit. 2012 990 tax forms Salary (see Personal services income) Sale of home, income from, Gain 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home, Tax home. 2012 990 tax forms , Tax home. 2012 990 tax forms Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. 2012 990 tax forms Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. 2012 990 tax forms Income affected by, Income affected by treaties. 2012 990 tax forms Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty 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990 tax forms U. 2012 990 tax forms S. 2012 990 tax forms Virgin Islands, residents of Where to file, Aliens from the U. 2012 990 tax forms S. 2012 990 tax forms Virgin Islands. 2012 990 tax forms W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. 2012 990 tax forms When to file, When To File, When to file for deductions and credits. 2012 990 tax forms Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. 2012 990 tax forms Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. 2012 990 tax forms Pensions, Withholding on Pensions Puerto Rico, 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