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2012 Ez Tax Forms

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2012 Ez Tax Forms

2012 ez tax forms 1. 2012 ez tax forms   Importance of Records Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Benefits of Recordkeeping Kinds of Records To Keep How Long To Keep Records Introduction A farmer, like other taxpayers, must keep records to prepare an accurate income tax return and determine the correct amount of tax. 2012 ez tax forms This chapter explains the benefits of keeping records, what kinds of records you must keep, and how long you must keep them for federal tax purposes. 2012 ez tax forms Tax records are not the only type of records you need to keep for your farming business. 2012 ez tax forms You should also keep records that measure your farm's financial performance. 2012 ez tax forms This publication only discusses tax records. 2012 ez tax forms The Farm Financial Standards Council has produced a publication that provides a detailed explanation of the recommendations of the Council for financial reporting and analysis. 2012 ez tax forms For information on recordkeeping, you can purchase and download Financial Guidelines for Agricultural Producers at www. 2012 ez tax forms ffsc. 2012 ez tax forms org. 2012 ez tax forms For more information, contact Countryside Marketing, Inc. 2012 ez tax forms in the following manner. 2012 ez tax forms Call 262-253-6902. 2012 ez tax forms Send a fax to 262-253-6903. 2012 ez tax forms Write to: Farm Financial Standards Council N78 W14573 Appleton Ave. 2012 ez tax forms , #287 Menomonee Falls, WI 53051. 2012 ez tax forms Topics - This chapter discusses: Benefits of recordkeeping Kinds of records to keep How long to keep records Useful Items - You may want to see: Publication 51 (Circular A), Agricultural Employer's Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses See chapter 16 for information about getting publications. 2012 ez tax forms Benefits of Recordkeeping Everyone in business, including farmers, must keep appropriate records. 2012 ez tax forms Recordkeeping will help you do the following. 2012 ez tax forms Monitor the progress of your farming business. 2012 ez tax forms   You need records to monitor the progress of your farming business. 2012 ez tax forms Records can show whether your business is improving, which items are selling, or what changes you need to make. 2012 ez tax forms Records can help you make better decisions that may increase the likelihood of business success. 2012 ez tax forms Prepare your financial statements. 2012 ez tax forms   You need records to prepare accurate financial statements. 2012 ez tax forms These include income (profit and loss) statements and balance sheets. 2012 ez tax forms These statements can help you in dealing with your bank or creditors and help you to manage your farm business. 2012 ez tax forms Identify source of receipts. 2012 ez tax forms   You will receive money or property from many sources. 2012 ez tax forms Your records can identify the source of your receipts. 2012 ez tax forms You need this information to separate farm from nonfarm receipts and taxable from nontaxable income. 2012 ez tax forms Keep track of deductible expenses. 2012 ez tax forms   You may forget expenses when you prepare your tax return unless you record them when they occur. 2012 ez tax forms Prepare your tax returns. 2012 ez tax forms   You need records to prepare your tax return. 2012 ez tax forms For example, your records must support the income, expenses, and credits you report. 2012 ez tax forms Generally, these are the same records you use to monitor your farming business and prepare your financial statements. 2012 ez tax forms Support items reported on tax returns. 2012 ez tax forms   You must keep your business records available at all times for inspection by the IRS. 2012 ez tax forms If the IRS examines any of your tax returns, you may be asked to explain the items reported. 2012 ez tax forms A complete set of records will speed up the examination. 2012 ez tax forms Kinds of Records To Keep Except in a few cases, the law does not require any specific kind of records. 2012 ez tax forms You can choose any recordkeeping system suited to your farming business that clearly shows, for example, your income and expenses. 2012 ez tax forms You should set up your recordkeeping system using an accounting method that clearly shows your income for your tax year. 2012 ez tax forms See  chapter 2. 2012 ez tax forms If you are in more than one business, you should keep a complete and separate set of records for each business. 2012 ez tax forms A corporation should keep minutes of board of directors' meetings. 2012 ez tax forms Your recordkeeping system should include a summary of your business transactions. 2012 ez tax forms This summary is ordinarily made in accounting journals and ledgers. 2012 ez tax forms For example, they must show your gross income, as well as your deductions and credits. 2012 ez tax forms In addition, you must keep supporting documents. 2012 ez tax forms Purchases, sales, payroll, and other transactions you have in your business generate supporting documents such as invoices and receipts. 2012 ez tax forms These documents contain the information you need to record in your journals and ledgers. 2012 ez tax forms It is important to keep these documents because they support the entries in your journals and ledgers and on your tax return. 2012 ez tax forms Keep them in an orderly fashion and in a safe place. 2012 ez tax forms For instance, organize them by year and type of income or expense. 2012 ez tax forms Electronic records. 2012 ez tax forms   All requirements that apply to hard copy books and records also apply to electronic storage systems that maintain tax books and records. 2012 ez tax forms When you replace hard copy books and records, you must maintain the electronic storage systems for as long as they are material to the administration of tax law. 2012 ez tax forms An electronic storage system is any system for preparing or keeping your records either by electronic imaging or by transfer to an electronic storage media. 2012 ez tax forms The electronic storage system must index, store, preserve, retrieve and reproduce the electronically stored books and records in legible format. 2012 ez tax forms All electronic storage systems must provide a complete and accurate record of your data that is accessible to the IRS. 2012 ez tax forms Electronic storage systems are also subject to the same controls and retention guidelines as those imposed on your original hard copy books and records. 2012 ez tax forms The original hard copy books and records may be destroyed provided that the electronic storage system has been tested to establish that the hard copy books and records are being reproduced in compliance with IRS requirements for an electronic storage system and procedures are established to ensure continued compliance with all applicable rules and regulations. 2012 ez tax forms You still have the responsibility of retaining any other books and records that are required to be retained. 2012 ez tax forms The IRS may test your electronic storage system, including the equipment used, indexing methodology, software and retrieval capabilities. 2012 ez tax forms This test is not considered an examination and the results must be shared with you. 2012 ez tax forms If your electronic storage system meets the requirements mentioned earlier, you will be in compliance. 2012 ez tax forms If not, you may be subject to penalties for non-compliance, unless you continue to maintain your original hard copybooks and records in a manner that allows you and the IRS to determine your correct tax. 2012 ez tax forms For details on electronic storage system requirements, see Rev. 2012 ez tax forms Proc. 2012 ez tax forms 97-22. 2012 ez tax forms You can find Rev. 2012 ez tax forms Proc. 2012 ez tax forms 97-22 on page 9 of Internal Revenue Bulletin 1997-13 at  www. 2012 ez tax forms irs. 2012 ez tax forms gov/pub/irs-irbs/irb97-13. 2012 ez tax forms pdf. 2012 ez tax forms Travel, transportation, entertainment, and gift expenses. 2012 ez tax forms   Specific recordkeeping rules apply to these expenses. 2012 ez tax forms For more information, see Publication 463. 2012 ez tax forms Employment taxes. 2012 ez tax forms   There are specific employment tax records you must keep. 2012 ez tax forms For a list, see Publication 51 (Circular A). 2012 ez tax forms Excise taxes. 2012 ez tax forms   See How To Claim a Credit or Refund in chapter 14 for the specific records you must keep to verify your claim for credit or refund of excise taxes on certain fuels. 2012 ez tax forms Assets. 2012 ez tax forms   Assets are the property, such as machinery and equipment, you own and use in your business. 2012 ez tax forms You must keep records to verify certain information about your business assets. 2012 ez tax forms You need records to figure your annual depreciation deduction and the gain or (loss) when you sell the assets. 2012 ez tax forms Your records should show all the following. 2012 ez tax forms When and how you acquired the asset. 2012 ez tax forms Purchase price. 2012 ez tax forms Cost of any improvements. 2012 ez tax forms Section 179 deduction taken. 2012 ez tax forms Deductions taken for depreciation. 2012 ez tax forms Deductions taken for casualty losses, such as losses resulting from fires or storms. 2012 ez tax forms How you used the asset. 2012 ez tax forms When and how you disposed of the asset. 2012 ez tax forms Selling price. 2012 ez tax forms Expenses of sale. 2012 ez tax forms   The following are examples of records that may show this information. 2012 ez tax forms Purchase and sales invoices. 2012 ez tax forms Real estate closing statements. 2012 ez tax forms Canceled checks. 2012 ez tax forms Bank statements. 2012 ez tax forms Financial account statements as proof of payment. 2012 ez tax forms   If you do not have a canceled check, you may be able to prove payment with certain financial account statements prepared by financial institutions. 2012 ez tax forms These include account statements prepared for the financial institution by a third party. 2012 ez tax forms These account statements must be legible. 2012 ez tax forms The following table lists acceptable account statements. 2012 ez tax forms IF payment is by. 2012 ez tax forms . 2012 ez tax forms . 2012 ez tax forms THEN the statement must show the. 2012 ez tax forms . 2012 ez tax forms . 2012 ez tax forms Check Check number. 2012 ez tax forms Amount. 2012 ez tax forms Payee's name. 2012 ez tax forms Date the check amount was posted to the account by the financial institution. 2012 ez tax forms Electronic funds  transfer Amount transferred. 2012 ez tax forms Payee's name. 2012 ez tax forms Date the transfer was posted to the account by the financial institution. 2012 ez tax forms Credit card Amount charged. 2012 ez tax forms Payee's name. 2012 ez tax forms Transaction date. 2012 ez tax forms    Proof of payment of an amount, by itself, does not establish you are entitled to a tax deduction. 2012 ez tax forms You should also keep other documents, such as credit card sales slips and invoices, to show that you also incurred the cost. 2012 ez tax forms Tax returns. 2012 ez tax forms   Keep copies of your filed tax returns. 2012 ez tax forms They help in preparing future tax returns and making computations if you file an amended return. 2012 ez tax forms Keep copies of your information returns such as Form 1099, Schedule K-1, and Form W-2. 2012 ez tax forms How Long To Keep Records You must keep your records as long as they may be needed for the administration of any provision of the Internal Revenue Code. 2012 ez tax forms Keep records that support an item of income or a deduction appearing on a return until the period of limitations for the return runs out. 2012 ez tax forms A period of limitations is the period of time after which no legal action can be brought. 2012 ez tax forms Generally, that means you must keep your records for at least 3 years from when your tax return was due or filed or within 2 years of the date the tax was paid, whichever is later. 2012 ez tax forms However, certain records must be kept for a longer period of time, as discussed below. 2012 ez tax forms Employment taxes. 2012 ez tax forms   If you have employees, you must keep all employment tax records for at least 4 years after the date the tax becomes due or is paid, whichever is later. 2012 ez tax forms Assets. 2012 ez tax forms   Keep records relating to property until the period of limitations expires for the year in which you dispose of the property in a taxable disposition. 2012 ez tax forms You must keep these records to figure any depreciation, amortization, or depletion deduction and to figure your basis for computing gain or (loss) when you sell or otherwise dispose of the property. 2012 ez tax forms   You may need to keep records relating to the basis of property longer than the period of limitation. 2012 ez tax forms Keep those records as long as they are important in figuring the basis of the original or replacement property. 2012 ez tax forms Generally, this means as long as you own the property and, after you dispose of it, for the period of limitations that applies to you. 2012 ez tax forms For example, if you received property in a nontaxable exchange, you must keep the records for the old property, as well as for the new property, until the period of limitations expires for the year in which you dispose of the new property in a taxable disposition. 2012 ez tax forms For more information on basis, see chapter 6. 2012 ez tax forms Records for nontax purposes. 2012 ez tax forms   When your records are no longer needed for tax purposes, do not discard them until you check to see if you have to keep them longer for other purposes. 2012 ez tax forms For example, your insurance company or creditors may require you to keep them longer than the IRS does. 2012 ez tax forms Prev  Up  Next   Home   More Online Publications
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The 2012 Ez Tax Forms

2012 ez tax forms Publication 3920 - Main Contents Table of Contents Tax ForgivenessYears Eligible for Tax Forgiveness Amount of Tax Forgiven Refund of Taxes Paid How To Claim Tax Forgiveness Payments to SurvivorsSeptember 11th Victim Compensation Fund of 2001 Qualified Disaster Relief Payments Disability Payments Death Benefits Canceled Debt Payments to Survivors of Public Safety Officers Postponed Tax DeadlinesCovered area. 2012 ez tax forms Disaster Area Losses Estate Tax Reduction Structured Settlement Factoring Transactions Illustrated Worksheets B and C Additional Worksheets How To Get Tax Help Tax Forgiveness The IRS will forgive the federal income tax liabilities of decedents who died as a result of the Oklahoma City attack, September 11 attacks, and anthrax attacks. 2012 ez tax forms Income tax is forgiven for these decedents whether they were killed in an attack or in rescue or recovery operations. 2012 ez tax forms Any forgiven tax liability owed to the IRS will not have to be paid. 2012 ez tax forms Any forgiven tax liability that has already been paid will be refunded. 2012 ez tax forms (See Refund of Taxes Paid, later. 2012 ez tax forms ) To determine the amount of tax to be forgiven, read Years Eligible for Tax Forgiveness first. 2012 ez tax forms Then read Amount of Tax Forgiven. 2012 ez tax forms Decedents whose total forgiven tax liability for all eligible years is less than $10,000 are entitled to $10,000 minimum relief. 2012 ez tax forms Even decedents who were not required to file tax returns for the eligible tax years are entitled to $10,000 minimum relief. 2012 ez tax forms See Minimum Amount of Relief later under Amount of Tax Forgiven. 2012 ez tax forms Years Eligible for Tax Forgiveness The following paragraphs explain which years are eligible for tax forgiveness. 2012 ez tax forms Oklahoma City attack. 2012 ez tax forms   For those who died from this attack, income tax is forgiven for 1994 and all later years up to and including the year of death. 2012 ez tax forms Example 1. 2012 ez tax forms A man was killed in the bombing of the federal building in Oklahoma City on April 19, 1995. 2012 ez tax forms His income tax is forgiven for 1994 and 1995. 2012 ez tax forms Example 2. 2012 ez tax forms A woman was wounded while walking outside the federal building in Oklahoma City on April 19, 1995. 2012 ez tax forms She subsequently died of her wounds in 1996. 2012 ez tax forms Her income tax is forgiven for 1994, 1995, and 1996. 2012 ez tax forms September 11 attacks and anthrax attacks. 2012 ez tax forms   For those who die from these attacks, income tax is forgiven for 2000 and all later years up to and including the year of death. 2012 ez tax forms Example 1. 2012 ez tax forms A Pentagon employee died in the September 11 attack. 2012 ez tax forms Her income tax is forgiven for 2000 and 2001. 2012 ez tax forms Example 2. 2012 ez tax forms A visitor to the World Trade Center died in 2002 of wounds he sustained in the September 11 attack. 2012 ez tax forms His income tax liability is forgiven for 2000, 2001, and 2002. 2012 ez tax forms Amount of Tax Forgiven The IRS will forgive the decedent's income tax liability for all years eligible for tax forgiveness. 2012 ez tax forms On a joint return, only the decedent's part of the joint income tax liability is eligible for forgiveness. 2012 ez tax forms To figure the tax to be forgiven, use the following worksheets. 2012 ez tax forms Use Worksheet A for any eligible year the decedent filed a return as single, married filing separately, head of household, or qualifying widow(er). 2012 ez tax forms Use Worksheet B for any eligible year the decedent filed a joint return. 2012 ez tax forms See the illustrated Worksheet B near the end of this publication. 2012 ez tax forms Do not complete Worksheet A or B if the decedent was not required to file tax returns for the eligible tax years. 2012 ez tax forms Instead, complete Worksheet C and file a return for the decedent's last tax year. 2012 ez tax forms See Minimum Amount of Relief, later. 2012 ez tax forms If you need assistance, call the IRS at 1–866–562–5227 Monday through Friday during the following times. 2012 ez tax forms In English–7 a. 2012 ez tax forms m. 2012 ez tax forms to 10 p. 2012 ez tax forms m. 2012 ez tax forms local time. 2012 ez tax forms In Spanish–8 a. 2012 ez tax forms m. 2012 ez tax forms to 9:30 p. 2012 ez tax forms m. 2012 ez tax forms local time. 2012 ez tax forms Both spouses died. 2012 ez tax forms   If both spouses died as a result of a terrorist attack and they filed a joint return for an eligible tax year, fill out Worksheet B for each spouse for that year. 2012 ez tax forms Do this to determine if each spouse qualifies for the minimum relief of $10,000 (discussed later under Minimum Amount of Relief). 2012 ez tax forms If you are certain that neither spouse's total forgiven tax liability for all eligible years is less than $10,000, skip Worksheet B. 2012 ez tax forms However, attach a computation of the forgiven tax liability to the final income tax return or amended tax return for each eligible year. 2012 ez tax forms The forgiven tax liability is the total tax shown on the joint return minus the taxes listed in the instructions for line 4 of Worksheet B. 2012 ez tax forms Residents of community property states. 2012 ez tax forms   If the decedent was domiciled in a community property state and the spouse reported half the community income on a separate return, the surviving spouse can get a refund of taxes paid on his or her share of the decedent's income for the eligible years. 2012 ez tax forms Also, all of the decedent's income taxes paid for the eligible years will be refunded to either the executor or administrator of the estate, or to the surviving spouse if there is no legal representative. 2012 ez tax forms Worksheet B. 2012 ez tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 2012 ez tax forms 1       2 Enter the decedent's taxable income. 2012 ez tax forms Figure taxable income as if a separate return had been filed. 2012 ez tax forms See the instructions. 2012 ez tax forms 2       3 Enter the decedent's total tax. 2012 ez tax forms See the instructions. 2012 ez tax forms 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2012 ez tax forms See the instructions. 2012 ez tax forms 4       5 Subtract line 4 from line 3. 2012 ez tax forms 5       6 Enter the surviving spouse's taxable income. 2012 ez tax forms Figure taxable income as if a separate return had been filed. 2012 ez tax forms See the instructions. 2012 ez tax forms 6       7 Enter the surviving spouse's total tax. 2012 ez tax forms See the instructions. 2012 ez tax forms 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2012 ez tax forms 8       9 Subtract line 8 from line 7. 2012 ez tax forms 9       10 Add lines 5 and 9. 2012 ez tax forms 10       11 Enter the total tax from the joint return. 2012 ez tax forms See Table 1 on page 5 for the line number for years before 2002. 2012 ez tax forms 11       12 Add lines 4 and 8. 2012 ez tax forms 12       13 Subtract line 12 from line 11. 2012 ez tax forms 13       14 Divide line 5 by line 10. 2012 ez tax forms Enter the result as a decimal. 2012 ez tax forms 14       15 Tax to be forgiven. 2012 ez tax forms Multiply line 13 by line 14 and enter the result. 2012 ez tax forms 15       Note. 2012 ez tax forms If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 2012 ez tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2012 ez tax forms If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 2012 ez tax forms The IRS will determine the amount to be refunded. 2012 ez tax forms Worksheet B. 2012 ez tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 2012 ez tax forms 1       2 Enter the decedent's taxable income. 2012 ez tax forms Figure taxable income as if a separate return had been filed. 2012 ez tax forms See the instructions. 2012 ez tax forms 2       3 Enter the decedent's total tax. 2012 ez tax forms See the instructions. 2012 ez tax forms 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2012 ez tax forms See the instructions. 2012 ez tax forms 4       5 Subtract line 4 from line 3. 2012 ez tax forms 5       6 Enter the surviving spouse's taxable income. 2012 ez tax forms Figure taxable income as if a separate return had been filed. 2012 ez tax forms See the instructions. 2012 ez tax forms 6       7 Enter the surviving spouse's total tax. 2012 ez tax forms See the instructions. 2012 ez tax forms 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2012 ez tax forms 8       9 Subtract line 8 from line 7. 2012 ez tax forms 9       10 Add lines 5 and 9. 2012 ez tax forms 10       11 Enter the total tax from the joint return. 2012 ez tax forms See Table 1 on page 5 for the line number for years before 2002. 2012 ez tax forms 11       12 Add lines 4 and 8. 2012 ez tax forms 12       13 Subtract line 12 from line 11. 2012 ez tax forms 13       14 Divide line 5 by line 10. 2012 ez tax forms Enter the result as a decimal. 2012 ez tax forms 14       15 Tax to be forgiven. 2012 ez tax forms Multiply line 13 by line 14 and enter the result. 2012 ez tax forms 15       Note. 2012 ez tax forms If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 2012 ez tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2012 ez tax forms If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 2012 ez tax forms The IRS will determine the amount to be refunded. 2012 ez tax forms Instructions for Worksheet B Table 1. 2012 ez tax forms Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. 2012 ez tax forms * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. 2012 ez tax forms ** File Form 4506 to get a transcript of the decedent's account. 2012 ez tax forms Table 1. 2012 ez tax forms Total Tax Line on Decedent's Return Note: Use this table to find the total tax line on the decedent's income tax return. 2012 ez tax forms * Form 1994 1995 1996 2000 2001 1040 Line 53 Line 54 Line 51 Line 57 Line 58 1040A Line 27 Line 28 Line 28 Line 35 File Form 1040 1040EZ Line 9 Line 10 Line 10 Line 10 TeleFile Tax Record ** Line E Line J Line K 1040NR Line 51 Line 52 Line 49 Line 54 Line 54 1040NR–EZ N/A Line 17 Line 17 Line 18 File Form 1040NR * Line numbers for the 2002 forms were not available when this publication went to print. 2012 ez tax forms ** File Form 4506 to get a transcript of the decedent's account. 2012 ez tax forms Lines 2 and 6. 2012 ez tax forms   Allocate income and deductions in the same manner they would have been allocated if the spouses had filed separate returns. 2012 ez tax forms   Allocate wages and salaries to the spouse who performed the services and received the Form W-2. 2012 ez tax forms Business and investment income (including capital gains) are generally allocated to the spouse who owned the business or investment that produced the income. 2012 ez tax forms Income from a jointly owned business or investment should be allocated equally between the spouses unless there is evidence that shows a different allocation is appropriate. 2012 ez tax forms   Allocate business deductions to the owner of the business. 2012 ez tax forms Allocate personal deductions (such as itemized deductions for mortgage interest and taxes) equally between the spouses unless there is evidence that shows a different allocation is appropriate. 2012 ez tax forms Lines 3 and 7. 2012 ez tax forms   Figure the total tax as if a separate return had been filed. 2012 ez tax forms The total tax is the tax that would have been entered on the tax return line shown in Table 1 if a separate return had been filed. 2012 ez tax forms When figuring the tax using the Tax Table or Tax Rate Schedule, use the “Married filing separately” column in the Tax Table or Tax Rate Schedule Y-2. 2012 ez tax forms   When figuring the total tax, allocate credits and other taxes, if any, in the same manner as they would have been allocated if the spouses had filed separate returns. 2012 ez tax forms If a credit would not have been allowed on a separate return, allocate the credit shown on the joint return between the spouses. 2012 ez tax forms Examples of credits generally not allowed on a separate return are the child and dependent care credit, credit for the elderly, adoption credit, education credits, and earned income credit. 2012 ez tax forms Line 4. 2012 ez tax forms   Enter the total, if any, of the following taxes. 2012 ez tax forms Self-employment tax. 2012 ez tax forms Social security and Medicare tax on tip income not reported to employer. 2012 ez tax forms Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2012 ez tax forms Tax on excess accumulation in qualified retirement plans. 2012 ez tax forms Household employment taxes. 2012 ez tax forms Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2012 ez tax forms Tax on golden parachute payments. 2012 ez tax forms Minimum Amount of Relief The minimum amount of relief is $10,000. 2012 ez tax forms If the decedent's total forgiven tax liability for all eligible years is less than $10,000, the difference between $10,000 and the total forgiven tax liability for those years will be treated as a tax payment for the decedent's last tax year. 2012 ez tax forms The IRS will refund the difference as explained under Refund of Taxes Paid. 2012 ez tax forms Use Worksheet C to figure the additional tax payment. 2012 ez tax forms But first complete Worksheet A or B, unless the decedent was not required to file tax returns for the eligible tax years. 2012 ez tax forms Example 1. 2012 ez tax forms An individual who died in the September 11 attacks had an income tax liability of $-0- for 2000 and $6,400 for 2001. 2012 ez tax forms The $6,400 is eligible for forgiveness. 2012 ez tax forms The IRS will forgive $6,400 and treat the difference between $10,000 and $6,400 ($3,600) as a tax payment for 2001. 2012 ez tax forms Example 2. 2012 ez tax forms A child who died in the September 11 attacks had no (-0-) income tax liability for 2000 or 2001. 2012 ez tax forms The IRS will treat $10,000 as a tax payment for 2001. 2012 ez tax forms Income received after date of death. 2012 ez tax forms   Generally, income of the decedent received after the date of death must be reported on Form 1041 if the estate has gross income for the tax year of $600 or more. 2012 ez tax forms Examples are the final paycheck or dividends on stock owned by the decedent. 2012 ez tax forms However, this income is exempt from income tax and is not included on Form 1041 if it is received: After the date of the decedent's death, and Before the end of the decedent's tax year (determined without regard to death). 2012 ez tax forms Nonqualifying income. 2012 ez tax forms   The following income is not exempt from tax. 2012 ez tax forms The tax on it is not eligible for forgiveness. 2012 ez tax forms Deferred compensation that would have been payable if the death had occurred because of an event other than these attacks. 2012 ez tax forms Amounts that would not have been payable but for an action taken after September 11, 2001. 2012 ez tax forms The following are examples of nonqualifying income. 2012 ez tax forms Amounts payable from a qualified retirement plan or IRA to the beneficiary or estate of the decedent. 2012 ez tax forms Amounts payable only as death or survivor's benefits from pre-existing arrangements that would have been paid if the death had occurred for another reason. 2012 ez tax forms Income received as a result of adjustments made by the decedent's employer to a plan or arrangement to accelerate the vesting of restricted property or the payment of nonqualified deferred compensation after the date of the attack. 2012 ez tax forms Interest on savings bonds cashed by the beneficiary of the decedent. 2012 ez tax forms If you are responsible for the estate of a decedent, see Publication 559. 2012 ez tax forms Publication 559 discusses how to complete and file federal income tax returns and explains your responsibility to pay any taxes due. 2012 ez tax forms Instructions for lines 2–9 of Worksheet C. 2012 ez tax forms   The tax that would have been payable on the exempt income (discussed earlier) must be considered when determining whether a decedent is entitled to the $10,000 minimum relief. 2012 ez tax forms To figure the tax that would have been payable, you can use lines 2 through 9 of Worksheet C. 2012 ez tax forms Or, if special requirements are met, you can use the alternative computation instead. 2012 ez tax forms See Alternative computation, later. 2012 ez tax forms   You have to use lines 2–9 (or the alternative computation) to figure the tax that would have been payable even if Form 1041 was not required to be filed. 2012 ez tax forms Use Form 1041 to figure what the taxable income would be without including the exempt income. 2012 ez tax forms Then enter that taxable income (even if a negative number) on line 2 of Worksheet C (or line 1 of Worksheet D, Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C)). 2012 ez tax forms Alternative computation. 2012 ez tax forms   Instead of using lines 2–8 of Worksheet C to figure the tax on exempt income (line 9 of Worksheet C), you may be able to use Worksheet D. 2012 ez tax forms You can use Worksheet D to figure the tax on the exempt income payable by the estate and its beneficiaries only if both of the following requirements are met. 2012 ez tax forms The estate claimed an income distribution deduction on line 18 (Form 1041). 2012 ez tax forms Each beneficiary submits the information necessary to refigure the income tax payable on the exempt income received from the decedent's estate. 2012 ez tax forms If requirement (2) is met but requirement (1) is not, you can still use Worksheet D if: Form 1041 was not required because exempt income was received, and The estate would have claimed an income distribution deduction if the exempt income were taxable. 2012 ez tax forms If you use this alternative computation, skip lines 2–8 of Worksheet C and enter the amount from line 8 of Worksheet D on line 9 of Worksheet C. 2012 ez tax forms Complete the rest of Worksheet C to determine the additional payment allowed. 2012 ez tax forms Worksheet C. 2012 ez tax forms Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 2012 ez tax forms Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2012 ez tax forms 1 Minimum relief amount. 2012 ez tax forms Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2012 ez tax forms 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 2012 ez tax forms 3       4 Add lines 2 and 3. 2012 ez tax forms 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 2012 ez tax forms (See Income received after date of death on page 5. 2012 ez tax forms ) 5       6 Add lines 4 and 5. 2012 ez tax forms 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 2012 ez tax forms 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 2012 ez tax forms 8       9 Tax on exempt income. 2012 ez tax forms Subtract line 8 from line 7. 2012 ez tax forms 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2012 ez tax forms If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2012 ez tax forms 10       11 Add lines 9 and 10. 2012 ez tax forms 11   12 Additional payment allowed. 2012 ez tax forms If line 11 is $10,000 or more, enter -0- and stop here. 2012 ez tax forms No additional amount is allowed as a tax payment. 2012 ez tax forms Otherwise, subtract line 11 from line 1 and enter the result. 2012 ez tax forms 12   Note. 2012 ez tax forms The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2012 ez tax forms Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 2012 ez tax forms If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2012 ez tax forms Write "Sec. 2012 ez tax forms 692(d)(2) Payment" and the amount to the right of the entry space. 2012 ez tax forms Also indicate whether a Form 1041 is being filed for the decedent's estate. 2012 ez tax forms If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2012 ez tax forms Write “Sec. 2012 ez tax forms 692(d)(2) Payment” on the dotted line to the left of the entry space. 2012 ez tax forms Worksheet C. 2012 ez tax forms Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 2012 ez tax forms Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2012 ez tax forms 1 Minimum relief amount. 2012 ez tax forms Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2012 ez tax forms 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 2012 ez tax forms 3       4 Add lines 2 and 3. 2012 ez tax forms 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 2012 ez tax forms (See Income received after date of death on page 5. 2012 ez tax forms ) 5       6 Add lines 4 and 5. 2012 ez tax forms 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 2012 ez tax forms 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 2012 ez tax forms 8       9 Tax on exempt income. 2012 ez tax forms Subtract line 8 from line 7. 2012 ez tax forms 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2012 ez tax forms If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2012 ez tax forms 10       11 Add lines 9 and 10. 2012 ez tax forms 11   12 Additional payment allowed. 2012 ez tax forms If line 11 is $10,000 or more, enter -0- and stop here. 2012 ez tax forms No additional amount is allowed as a tax payment. 2012 ez tax forms Otherwise, subtract line 11 from line 1 and enter the result. 2012 ez tax forms 12   Note. 2012 ez tax forms The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2012 ez tax forms Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 2012 ez tax forms If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2012 ez tax forms Write "Sec. 2012 ez tax forms 692(d)(2) Payment" and the amount to the right of the entry space. 2012 ez tax forms Also indicate whether a Form 1041 is being filed for the decedent's estate. 2012 ez tax forms If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2012 ez tax forms Write “Sec. 2012 ez tax forms 692(d)(2) Payment” on the dotted line to the left of the entry space. 2012 ez tax forms Worksheet D. 2012 ez tax forms Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. 2012 ez tax forms (See Income received after date of death on page 5. 2012 ez tax forms ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). 2012 ez tax forms 4   5 Figure the tax on line 1 using Schedule G (Form 1041). 2012 ez tax forms 5   6 Estate's tax on exempt income. 2012 ez tax forms Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. 2012 ez tax forms Figure the total tax that would have been payable by all beneficiaries. 2012 ez tax forms Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. 2012 ez tax forms Add the amounts by which each beneficiary's income tax is increased. 2012 ez tax forms 7   8 Add lines 6 and 7. 2012 ez tax forms Enter this amount on line 9 of Worksheet C. 2012 ez tax forms 8   Worksheet D. 2012 ez tax forms Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C) 1 Enter the taxable income from line 22 (Form 1041) 1   2 Enter exempt income received after death minus expenses allocable to exempt income. 2012 ez tax forms (See Income received after date of death on page 5. 2012 ez tax forms ) 2   3 Add lines 1 and 2 3   4 Figure the tax on line 3 using Schedule G (Form 1041). 2012 ez tax forms 4   5 Figure the tax on line 1 using Schedule G (Form 1041). 2012 ez tax forms 5   6 Estate's tax on exempt income. 2012 ez tax forms Subtract line 5 from line 4 6   7 Beneficiaries' tax on exempt income. 2012 ez tax forms Figure the total tax that would have been payable by all beneficiaries. 2012 ez tax forms Do this by including in each beneficiary's gross income the exempt income received from the decedent's estate and refiguring the income tax. 2012 ez tax forms Add the amounts by which each beneficiary's income tax is increased. 2012 ez tax forms 7   8 Add lines 6 and 7. 2012 ez tax forms Enter this amount on line 9 of Worksheet C. 2012 ez tax forms 8   Refund of Taxes Paid The IRS will refund the following forgiven income tax liabilities. 2012 ez tax forms Income tax liabilities that have been paid. 2012 ez tax forms Income tax liabilities treated as paid because the total tax liability for all years eligible for tax forgiveness is less than $10,000. 2012 ez tax forms See Minimum Amount of Relief, earlier. 2012 ez tax forms Example 1. 2012 ez tax forms A man who died in the September 11 attacks had an income tax liability of $7,500 for 2000 and $6,500 for 2001. 2012 ez tax forms The total, $14,000, is eligible for tax forgiveness. 2012 ez tax forms However, he paid only $13,000 of that amount. 2012 ez tax forms The IRS will refund the $13,000 paid. 2012 ez tax forms Example 2. 2012 ez tax forms A child who died in the September 11 attacks had no income tax liability for 2000 or 2001. 2012 ez tax forms The child qualifies for the minimum relief of $10,000. 2012 ez tax forms The $10,000 is treated as a tax payment for 2001 and will be refunded. 2012 ez tax forms Period for filing a claim for credit or refund. 2012 ez tax forms   To obtain a tax refund on a previously filed income tax return, file an amended return (Form 1040X or an amended Form 1041) within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever is later. 2012 ez tax forms For example, you have until April 15, 2004, to file an amended return on a 2000 Form 1040, 1040A, or 1040EZ that was filed by April 16, 2001, and for which the tax was paid when due. 2012 ez tax forms To obtain a refund on a return that has not been filed, file the return within 3 years of the original due date of the return. 2012 ez tax forms Extension of time for victims of Oklahoma City attack. 2012 ez tax forms   The period described above has been extended for victims of the Oklahoma City attack. 2012 ez tax forms Survivors and personal representatives of these victims have until January 22, 2003, to file an original or amended return. 2012 ez tax forms How To Claim Tax Forgiveness Use the following procedures to claim income tax forgiveness. 2012 ez tax forms Which Form To Use The form you use depends on whether an income tax return for the eligible year was already filed for the decedent. 2012 ez tax forms Return required but not yet filed. 2012 ez tax forms   File Form 1040 if the decedent was a U. 2012 ez tax forms S. 2012 ez tax forms citizen or resident. 2012 ez tax forms File Form 1040NR if the decedent was a nonresident alien. 2012 ez tax forms A nonresident alien is someone who is not a U. 2012 ez tax forms S. 2012 ez tax forms citizen or resident. 2012 ez tax forms Return required and already filed. 2012 ez tax forms   File a separate Form 1040X for each year you are claiming tax relief. 2012 ez tax forms Return not required and not filed. 2012 ez tax forms   File Form 1040 only for the year of death if the decedent was a U. 2012 ez tax forms S. 2012 ez tax forms citizen or resident. 2012 ez tax forms File Form 1040NR if the decedent was a nonresident alien. 2012 ez tax forms Return not required but already filed. 2012 ez tax forms   File Form 1040X only for the year of death. 2012 ez tax forms How to complete the returns. 2012 ez tax forms   Fill out Form 1040 or 1040NR according to its instructions but do not reduce the decedent's tax liability by any taxes that will be forgiven. 2012 ez tax forms Attach to each return a computation of the income tax to be forgiven or a copy of Worksheet A or B. 2012 ez tax forms If filing Form 1040 or Form 1040NR, also attach any Forms W–2. 2012 ez tax forms If the total forgiven tax liability for all eligible years is less than $10,000, attach to the decedent's final return a computation of the additional tax payment allowed or a copy of Worksheet C. 2012 ez tax forms Also, please write one of the following across the top of page 1 of each return. 2012 ez tax forms KITA—Oklahoma City KITA—9/11 KITA—Anthrax “KITA” means “killed in terrorist attack. 2012 ez tax forms ” Need a copy of a previously filed return?   You will find it easier to prepare Form 1040X if you have a copy of the decedent's previously filed tax return. 2012 ez tax forms If you need a copy, use Form 4506. 2012 ez tax forms The IRS will provide a free copy of the tax return if you write “DISASTER” in the top margin of Form 4506. 2012 ez tax forms Attach Letters Testamentary or other evidence to establish that you are authorized to act for the decedent's estate. 2012 ez tax forms Send Form 4506 to the address shown in the form instructions. 2012 ez tax forms Taxpayer identification number. 2012 ez tax forms   A taxpayer identification number must be furnished on the decedent's returns. 2012 ez tax forms This is usually the decedent's social security number (SSN). 2012 ez tax forms However, a nonresident alien who is not eligible to get an SSN should have an individual taxpayer identification number (ITIN). 2012 ez tax forms If the decedent was a nonresident alien, had neither an SSN nor an ITIN, and was not required to file a U. 2012 ez tax forms S. 2012 ez tax forms income tax return for any tax year, do not apply for an ITIN. 2012 ez tax forms You may claim a refund by filing Form 1040NR without an SSN or ITIN. 2012 ez tax forms Necessary Documents Please attach the following documents to the return or amended return. 2012 ez tax forms Proof of death. 2012 ez tax forms   Attach a copy of the death certificate. 2012 ez tax forms If the Department of Defense issued DD Form 1300, Report of Casualty, you can attach that form instead of the death certificate. 2012 ez tax forms Form 1310. 2012 ez tax forms   You must send Form 1310 with all returns and claims for refund, unless either of the following applies. 2012 ez tax forms You are a surviving spouse filing an original or amended joint return with the decedent. 2012 ez tax forms You are a personal representative filing an original Form 1040 or Form 1040NR for the decedent and a court certificate showing your appointment is attached to the return. 2012 ez tax forms A personal representative is an executor or administrator of a decedent's estate, as certified or appointed by the court. 2012 ez tax forms A copy of the decedent's will cannot be accepted as evidence that you are the personal representative. 2012 ez tax forms      If you have proof of death but do not have enough tax information to file a timely claim for a refund, file Form 1040X with Form 1310. 2012 ez tax forms Include a statement saying an amended return will be filed as soon as the necessary tax information is available. 2012 ez tax forms Where To File The IRS has set up a special office for processing returns and claims for tax forgiveness. 2012 ez tax forms Use one of the addresses shown below. 2012 ez tax forms Where you file the returns or claims depends on whether you use the U. 2012 ez tax forms S. 2012 ez tax forms Postal Service or a private delivery service. 2012 ez tax forms Please do not send these returns or claims to any of the addresses shown in the tax form instructions. 2012 ez tax forms U. 2012 ez tax forms S. 2012 ez tax forms Postal Service. 2012 ez tax forms   If you use the U. 2012 ez tax forms S. 2012 ez tax forms Postal Service, file these returns and claims at the following address. 2012 ez tax forms Internal Revenue Service P. 2012 ez tax forms O. 2012 ez tax forms Box 4053 Woburn, MA 01888 Private delivery service. 2012 ez tax forms   Private delivery services cannot deliver items to P. 2012 ez tax forms O. 2012 ez tax forms boxes. 2012 ez tax forms If you use a private delivery service, file these returns and claims at the following address. 2012 ez tax forms Internal Revenue Service Stop 661 310 Lowell St. 2012 ez tax forms Andover, MA 01810 Designated private delivery services. 2012 ez tax forms   You can use the following private delivery services to file these returns and claims. 2012 ez tax forms Airborne Express (Airborne): Overnight Air Express Service, Next Afternoon Service, and Second Day Service. 2012 ez tax forms DHL Worldwide Express (DHL): DHL “Same Day” Service, and DHL USA Overnight. 2012 ez tax forms Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, and FedEx 2Day. 2012 ez tax forms United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2012 ez tax forms M. 2012 ez tax forms , UPS Worldwide Express Plus, and UPS Worldwide Express. 2012 ez tax forms The private delivery service can tell you how to get written proof of the mailing date. 2012 ez tax forms Payments to Survivors The following section discusses the tax treatment of certain amounts received by survivors. 2012 ez tax forms September 11th Victim Compensation Fund of 2001 Payments from the September 11th Victim Compensation Fund of 2001 are not included in income. 2012 ez tax forms Qualified Disaster Relief Payments Qualified disaster relief payments are not included in income. 2012 ez tax forms These payments are not subject to income tax, self-employment tax, or employment taxes (social security, Medicare, and federal unemployment taxes). 2012 ez tax forms No withholding applies to these payments. 2012 ez tax forms Qualified disaster relief payments include payments you receive (regardless of the source) after September 10, 2001, for the following expenses. 2012 ez tax forms Reasonable and necessary personal, family, living, or funeral expenses incurred as a result of a terrorist attack. 2012 ez tax forms Reasonable and necessary expenses incurred for the repair or rehabilitation of a personal residence due to a terrorist attack. 2012 ez tax forms (A personal residence can be a rented residence or one you own. 2012 ez tax forms ) Reasonable and necessary expenses incurred for the repair or replacement of the contents of a personal residence due to a terrorist attack. 2012 ez tax forms Qualified disaster relief payments also include the following. 2012 ez tax forms Payments made by common carriers (for example, American Airlines and United Airlines regarding the September 11 attacks) because of death or physical injury incurred as a result of a terrorist attack. 2012 ez tax forms Amounts paid by a federal, state, or local government in connection with a terrorist attack to those affected by the attack. 2012 ez tax forms Qualified disaster relief payments do not include: Insurance or other reimbursements for expenses, or Income replacement payments, such as payments of lost wages, lost business income, or unemployment compensation. 2012 ez tax forms Disability Payments For tax years ending after September 10, 2001, disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies), whether outside or within the United States, are not included in income. 2012 ez tax forms Death Benefits Payments received by an individual or the estate of a decedent from the employer of an employee who died as a result of the Oklahoma City or September 11 terrorist attacks, or as a result of the anthrax attacks, are not included in income. 2012 ez tax forms Only the amount that exceeds the benefits that would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack is excludable. 2012 ez tax forms However, the exclusion does apply to incidental death benefits paid under a qualified retirement plan even if these amounts would have been payable if the death had occurred for a reason other than a terrorist or anthrax attack. 2012 ez tax forms If you included death benefits in income on a previously filed return and they are now excludable under the above rule, file Form 1040X to amend that return. 2012 ez tax forms For information on the period for filing Form 1040X, see Period for filing claim for credit or refund earlier under Refund of Taxes Paid. 2012 ez tax forms If that period has expired, you are granted an extension. 2012 ez tax forms You have until January 22, 2003, to file Form 1040X to exclude the death benefits. 2012 ez tax forms On top of page 1 of Form 1040X, write “Extension of Limitations Under PL 107–134, sec. 2012 ez tax forms 102(b)(2). 2012 ez tax forms ” Canceled Debt Canceled debt is not included in your income (or the income of the estate) if: You (or the estate) were liable, or became liable, for the debt of a decedent, and The debt was canceled after September 10, 2001, and before January 1, 2002, because the decedent died as a result of the September 11 attacks or anthrax attacks. 2012 ez tax forms The lender is not required to report the canceled debt on Form 1099–C, Cancellation of Debt. 2012 ez tax forms Payments to Survivors of Public Safety Officers If you are a survivor of a public safety officer who died in the line of duty, certain amounts you receive are not included in income. 2012 ez tax forms Bureau of Justice Assistance payments. 2012 ez tax forms   If you are a surviving dependent of a public safety officer (law enforcement officer or firefighter) who died in the line of duty, do not include in your income the death benefit paid to you by the Bureau of Justice Assistance. 2012 ez tax forms Government plan annuity. 2012 ez tax forms   If you receive a survivor annuity as the child or spouse (or former spouse) of a public safety officer who was killed in the line of duty, you generally do not have to include it in income. 2012 ez tax forms This exclusion applies to the amount of the annuity based on the officer's service as a public safety officer. 2012 ez tax forms For this purpose, the term public safety officer includes police and law enforcement officers, firefighters, and rescue squad and ambulance crews. 2012 ez tax forms More information. 2012 ez tax forms   For more information, see Publication 559. 2012 ez tax forms Postponed Tax Deadlines The IRS may postpone for up to 1 year certain tax deadlines of taxpayers who are affected by a terrorist attack. 2012 ez tax forms The tax deadlines the IRS may postpone include those for filing income and employment tax returns, paying income and employment taxes, and making contributions to a traditional IRA or Roth IRA. 2012 ez tax forms If any tax deadline is postponed, the IRS will publicize the postponement in the affected area and publish a news release, revenue ruling, revenue procedure, notice, announcement, or other guidance in the Internal Revenue Bulletin (IRB). 2012 ez tax forms Affected taxpayers. 2012 ez tax forms   If the IRS postpones a tax deadline, the following taxpayers are eligible for the postponement. 2012 ez tax forms Any individual whose main home is located in a covered area (defined later). 2012 ez tax forms Any business entity or sole proprietor whose principal place of business is located in a covered area. 2012 ez tax forms Any individual, business entity, or sole proprietor whose records needed to meet a postponed deadline are maintained in a covered area. 2012 ez tax forms The main home or principal place of business does not have to be located in the covered area. 2012 ez tax forms Any estate or trust whose tax records necessary to meet a postponed tax deadline are maintained in a covered area. 2012 ez tax forms Any individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. 2012 ez tax forms The spouse on a joint return with a taxpayer who is eligible for postponements. 2012 ez tax forms Any other person determined by the IRS to be affected by a terrorist attack. 2012 ez tax forms Covered area. 2012 ez tax forms   This is an area in which a terrorist attack took place and in which the IRS has decided to postpone tax deadlines for up to 1 year. 2012 ez tax forms Abatement of interest. 2012 ez tax forms   The IRS may abate (forgive) the interest on any underpaid income tax for the length of any postponement. 2012 ez tax forms Disaster Area Losses If your property was damaged or destroyed as a result of the September 11 attacks, you can choose to deduct your disaster loss on your 2000 return (or amended return) rather than on your 2001 return. 2012 ez tax forms You must make this choice to deduct your loss on your 2000 return by the later of the following dates. 2012 ez tax forms The due date (without extensions) for filing your 2001 income tax return (April 15, 2002, if you are a calendar year taxpayer). 2012 ez tax forms The due date (with extensions) for the 2000 return. 2012 ez tax forms For more information about disaster area losses, see Publication 547. 2012 ez tax forms Estate Tax Reduction The federal estate tax is reduced for taxable estates of individuals who died as a result of the Oklahoma City attack, the September 11 attacks, and the anthrax attacks. 2012 ez tax forms The estate tax is computed using a new rate schedule on page 25 of the November 2001 revision of the instructions for Form 706. 2012 ez tax forms The estate tax is reduced by credits against the estate tax, including the unified credit and the state death tax credit. 2012 ez tax forms These credits may reduce or eliminate the estate tax due. 2012 ez tax forms A special rule extends until January 22, 2003, the period of time allowed to file a claim for a refund of estate taxes that have been paid. 2012 ez tax forms Recovery from the September 11th Victim Compensation Fund. 2012 ez tax forms   The value of claims for a decedent's pain and suffering is normally included in the gross estate. 2012 ez tax forms However, if the estate chooses to seek recovery from this fund, the IRS has determined that, in view of the unique circumstances of this situation and the high likelihood that such claims will be valued at a nominal or zero amount, the claims will be valued at zero for estate tax purposes. 2012 ez tax forms Thus, there are no federal estate tax consequences if an estate or beneficiary receives a recovery from this fund. 2012 ez tax forms Which estates must file a return. 2012 ez tax forms   For decedents dying in 2001, Form 706 must be filed by the executor for the estate of every U. 2012 ez tax forms S. 2012 ez tax forms citizen or resident whose gross estate, plus adjusted taxable gifts and specific exemption, is more than $675,000. 2012 ez tax forms Form 706 must be filed within 9 months after the date of decedent's death unless you receive an extension of time to file. 2012 ez tax forms Use Form 4768, Application for Extension of Time To File a Return and/or Pay U. 2012 ez tax forms S. 2012 ez tax forms Estate (and Generation-Skipping Transfer) Taxes, to apply for an extension. 2012 ez tax forms Where to file. 2012 ez tax forms   Returns on which the new rate schedule is used should be sent to the following address, which was not available when Form 706 went to print. 2012 ez tax forms Internal Revenue Service E & G Department/Stop 824T 201 W. 2012 ez tax forms Rivercenter Blvd. 2012 ez tax forms Covington, KY 41011 More information. 2012 ez tax forms   For more information on the federal estate tax, see the instructions for Form 706. 2012 ez tax forms Structured Settlement Factoring Transactions A person who acquires payment rights in a structured settlement arrangement after February 21, 2002, may be subject to a 40% excise tax unless the transfer of the payment rights was approved in advance in a qualified order. 2012 ez tax forms The excise tax is figured on the excess of the undiscounted amount of the payments being acquired over the total amount actually paid to acquire them. 2012 ez tax forms However, this tax will not apply to transactions entered into from February 22, 2002, to July 1, 2002, if certain requirements are met. 2012 ez tax forms For information about these requirements, see Internal Revenue Code section 5891. 2012 ez tax forms Worksheet B Illustrated. 2012 ez tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 2012 ez tax forms 1 2000 2001   2 Enter the decedent's taxable income. 2012 ez tax forms Figure taxable income as if a separate return had been filed. 2012 ez tax forms See the instructions. 2012 ez tax forms 2 $17,259 $14,295   3 Enter the decedent's total tax. 2012 ez tax forms See the instructions. 2012 ez tax forms 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2012 ez tax forms See the instructions. 2012 ez tax forms 4 3,532 3,109   5 Subtract line 4 from line 3. 2012 ez tax forms 5 2,591 2,141   6 Enter the surviving spouse's taxable income. 2012 ez tax forms Figure taxable income as if a separate return had been filed. 2012 ez tax forms See the instructions for line 2. 2012 ez tax forms 6 29,025 29,850   7 Enter the surviving spouse's total tax. 2012 ez tax forms See the instructions. 2012 ez tax forms 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2012 ez tax forms 8 0 0   9 Subtract line 8 from line 7. 2012 ez tax forms 9 5,277 5,391   10 Add lines 5 and 9. 2012 ez tax forms 10 7,868 7,532   11 Enter the total tax from the joint return. 2012 ez tax forms See Table 1 on page 5 for the line number for years before 2002. 2012 ez tax forms 11 10,789 9,728   12 Add lines 4 and 8. 2012 ez tax forms 12 3,532 3,109   13 Subtract line 12 from line 11. 2012 ez tax forms 13 7,257 6,619   14 Divide line 5 by line 10. 2012 ez tax forms Enter the result as a decimal. 2012 ez tax forms 14 . 2012 ez tax forms 329 . 2012 ez tax forms 284   15 Tax to be forgiven. 2012 ez tax forms Multiply line 13 by line 14 and enter the result. 2012 ez tax forms 15 $2,388 $1,880   Note. 2012 ez tax forms If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 2012 ez tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2012 ez tax forms If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 2012 ez tax forms The IRS will determine the amount to be refunded. 2012 ez tax forms Worksheet B Illustrated. 2012 ez tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 2012 ez tax forms 1 2000 2001   2 Enter the decedent's taxable income. 2012 ez tax forms Figure taxable income as if a separate return had been filed. 2012 ez tax forms See the instructions. 2012 ez tax forms 2 $17,259 $14,295   3 Enter the decedent's total tax. 2012 ez tax forms See the instructions. 2012 ez tax forms 3 6,123 5,250   4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2012 ez tax forms See the instructions. 2012 ez tax forms 4 3,532 3,109   5 Subtract line 4 from line 3. 2012 ez tax forms 5 2,591 2,141   6 Enter the surviving spouse's taxable income. 2012 ez tax forms Figure taxable income as if a separate return had been filed. 2012 ez tax forms See the instructions for line 2. 2012 ez tax forms 6 29,025 29,850   7 Enter the surviving spouse's total tax. 2012 ez tax forms See the instructions. 2012 ez tax forms 7 5,277 5,391   8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2012 ez tax forms 8 0 0   9 Subtract line 8 from line 7. 2012 ez tax forms 9 5,277 5,391   10 Add lines 5 and 9. 2012 ez tax forms 10 7,868 7,532   11 Enter the total tax from the joint return. 2012 ez tax forms See Table 1 on page 5 for the line number for years before 2002. 2012 ez tax forms 11 10,789 9,728   12 Add lines 4 and 8. 2012 ez tax forms 12 3,532 3,109   13 Subtract line 12 from line 11. 2012 ez tax forms 13 7,257 6,619   14 Divide line 5 by line 10. 2012 ez tax forms Enter the result as a decimal. 2012 ez tax forms 14 . 2012 ez tax forms 329 . 2012 ez tax forms 284   15 Tax to be forgiven. 2012 ez tax forms Multiply line 13 by line 14 and enter the result. 2012 ez tax forms 15 $2,388 $1,880   Note. 2012 ez tax forms If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 2012 ez tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2012 ez tax forms If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 2012 ez tax forms The IRS will determine the amount to be refunded. 2012 ez tax forms Illustrated Worksheets B and C A wife lost her husband in the September 11 attack on the World Trade Center. 2012 ez tax forms They filed a joint return for 2000 and the wife chose to file a joint return as a surviving spouse for 2001. 2012 ez tax forms The returns for 2000 and 2001 showed the following income, deductions, and tax liabilities. 2012 ez tax forms After the husband died, his estate received income of $4,000. 2012 ez tax forms Of that amount, $1,000 is net profit from Schedule C received before the end of 2001. 2012 ez tax forms This net profit is exempt from income tax as explained earlier under Income received after date of death. 2012 ez tax forms The wife files Form 1041 because the gross income of the estate for the tax year ($3,000) is $600 or more. 2012 ez tax forms To determine how much of the husband's tax liability for 2000 and 2001 is to be forgiven, the wife completes Worksheet B. 2012 ez tax forms She also completes Worksheet C because the forgiven tax liabilities for 2000 and 2001 (line 15 of Worksheet B) total less than $10,000. 2012 ez tax forms To claim tax relief for 2000, the wife files Form 1040X and attaches a copy of Worksheet B. 2012 ez tax forms To claim tax relief for 2001, she files Form 1040 and attaches copies of Worksheets B and C. 2012 ez tax forms   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728   2000 2001 Wages (wife) $35,000 $36,000 Net profit from Schedule C, Profit or Loss From Business (husband) 25,000 22,000 Interest income (joint account) 1,000 1,100 Deduction for ½ of self-employment tax (husband) (1,766) (1,555) Standard deduction (7,350) (7,600) Personal exemptions (2) (5,600) (5,800) Taxable income $46,284 $44,145 Joint income tax liability $7,257 $6,619 Plus: Self-employment tax (husband) 3,532 3,109 Total tax liability $10,789 $9,728 Worksheet C Illustrated. 2012 ez tax forms Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 2012 ez tax forms Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2012 ez tax forms 1 Minimum relief amount. 2012 ez tax forms Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2012 ez tax forms 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . 2012 ez tax forms 3 0     4 Add lines 2 and 3. 2012 ez tax forms 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. 2012 ez tax forms (See Income received after date of death on page 5. 2012 ez tax forms ) 5 1,000     6 Add lines 4 and 5. 2012 ez tax forms 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). 2012 ez tax forms 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). 2012 ez tax forms 8 435     9 Tax on exempt income. 2012 ez tax forms Subtract line 8 from line 7. 2012 ez tax forms 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2012 ez tax forms If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2012 ez tax forms 10 4,268     11 Add lines 9 and 10. 2012 ez tax forms 11 $4,543 12 Additional payment allowed. 2012 ez tax forms If line 11 is $10,000 or more, enter -0- and stop here. 2012 ez tax forms No additional amount is allowed as a tax payment. 2012 ez tax forms Otherwise, subtract line 11 from line 1 and enter the result. 2012 ez tax forms 12 $5,457 Note. 2012 ez tax forms The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2012 ez tax forms Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 2012 ez tax forms If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2012 ez tax forms Write "Sec. 2012 ez tax forms 692(d)(2) Payment" and the amount to the right of the entry space. 2012 ez tax forms Also indicate whether a Form 1041 is being filed for the decedent's estate. 2012 ez tax forms If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2012 ez tax forms Write “Sec. 2012 ez tax forms 692(d)(2) Payment” on the dotted line to the left of the entry space. 2012 ez tax forms Worksheet C Illustrated. 2012 ez tax forms Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum relief of $10,000. 2012 ez tax forms Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2012 ez tax forms 1 Minimum relief amount. 2012 ez tax forms Note: Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2012 ez tax forms 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2 2,400     3 Enter the distribution deduction from line 18 (Form 1041) . 2012 ez tax forms 3 0     4 Add lines 2 and 3. 2012 ez tax forms 4 2,400     5 Enter exempt income received after death minus expenses allocable to exempt income. 2012 ez tax forms (See Income received after date of death on page 5. 2012 ez tax forms ) 5 1,000     6 Add lines 4 and 5. 2012 ez tax forms 6 3,400     7 Figure the tax on line 6 using Schedule G (Form 1041). 2012 ez tax forms 7 710     8 Figure the tax on line 4 using Schedule G (Form 1041). 2012 ez tax forms 8 435     9 Tax on exempt income. 2012 ez tax forms Subtract line 8 from line 7. 2012 ez tax forms 9 275     10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2012 ez tax forms If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2012 ez tax forms 10 4,268     11 Add lines 9 and 10. 2012 ez tax forms 11 $4,543 12 Additional payment allowed. 2012 ez tax forms If line 11 is $10,000 or more, enter -0- and stop here. 2012 ez tax forms No additional amount is allowed as a tax payment. 2012 ez tax forms Otherwise, subtract line 11 from line 1 and enter the result. 2012 ez tax forms 12 $5,457 Note. 2012 ez tax forms The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2012 ez tax forms Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 2012 ez tax forms If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2012 ez tax forms Write "Sec. 2012 ez tax forms 692(d)(2) Payment" and the amount to the right of the entry space. 2012 ez tax forms Also indicate whether a Form 1041 is being filed for the decedent's estate. 2012 ez tax forms If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2012 ez tax forms Write “Sec. 2012 ez tax forms 692(d)(2) Payment” on the dotted line to the left of the entry space. 2012 ez tax forms Additional Worksheets The following additional worksheets are provided for your convenience. 2012 ez tax forms Worksheet A. 2012 ez tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 2012 ez tax forms 1       2 Enter the total tax from the decedent's income tax return. 2012 ez tax forms See Table 1 on page 5 for the line number for years before 2002. 2012 ez tax forms 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 2012 ez tax forms (These taxes are not eligible for forgiveness. 2012 ez tax forms )           a Self-employment tax. 2012 ez tax forms 3a         b Social security and Medicare tax on tip income not reported to employer. 2012 ez tax forms 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2012 ez tax forms 3c         d Tax on excess accumulation in qualified retirement plans. 2012 ez tax forms 3d         e Household employment taxes. 2012 ez tax forms 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2012 ez tax forms 3f         g Tax on golden parachute payments. 2012 ez tax forms 3g       4 Add lines 3a through 3g. 2012 ez tax forms 4       5 Tax to be forgiven. 2012 ez tax forms Subtract line 4 from line 2. 2012 ez tax forms 5       Note. 2012 ez tax forms If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 2012 ez tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2012 ez tax forms If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 2012 ez tax forms The IRS will determine the amount to be refunded. 2012 ez tax forms Worksheet A. 2012 ez tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Return as Single, Married Filing Separately, Head of Household, or Qualifying Widow(er))         (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for tax forgiveness. 2012 ez tax forms 1       2 Enter the total tax from the decedent's income tax return. 2012 ez tax forms See Table 1 on page 5 for the line number for years before 2002. 2012 ez tax forms 2       3 Enter the following taxes, if any, shown on the decedent's income tax return. 2012 ez tax forms (These taxes are not eligible for forgiveness. 2012 ez tax forms )           a Self-employment tax. 2012 ez tax forms 3a         b Social security and Medicare tax on tip income not reported to employer. 2012 ez tax forms 3b         c Tax on excess contributions to IRAs, Coverdell education savings accounts (formerly Ed IRAs), or Archer MSAs (formerly medical savings accounts). 2012 ez tax forms 3c         d Tax on excess accumulation in qualified retirement plans. 2012 ez tax forms 3d         e Household employment taxes. 2012 ez tax forms 3e         f Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance. 2012 ez tax forms 3f         g Tax on golden parachute payments. 2012 ez tax forms 3g       4 Add lines 3a through 3g. 2012 ez tax forms 4       5 Tax to be forgiven. 2012 ez tax forms Subtract line 4 from line 2. 2012 ez tax forms 5       Note. 2012 ez tax forms If the total of columns (A), (B), and (C) of line 5 (including any amounts shown on line 15 of Worksheet B) is less than $10,000, also complete Worksheet C. 2012 ez tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2012 ez tax forms If filing Form 1040X for an eligible year, enter the amount from line 5 above on Form 1040X in column B of line 10 as a decrease in tax. 2012 ez tax forms The IRS will determine the amount to be refunded. 2012 ez tax forms Worksheet B. 2012 ez tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 2012 ez tax forms 1       2 Enter the decedent's taxable income. 2012 ez tax forms Figure taxable income as if a separate return had been filed. 2012 ez tax forms See the instructions. 2012 ez tax forms 2       3 Enter the decedent's total tax. 2012 ez tax forms See the instructions. 2012 ez tax forms 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2012 ez tax forms See the instructions. 2012 ez tax forms 4       5 Subtract line 4 from line 3. 2012 ez tax forms 5       6 Enter the surviving spouse's taxable income. 2012 ez tax forms Figure taxable income as if a separate return had been filed. 2012 ez tax forms See the instructions. 2012 ez tax forms 6       7 Enter the surviving spouse's total tax. 2012 ez tax forms See the instructions. 2012 ez tax forms 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2012 ez tax forms 8       9 Subtract line 8 from line 7. 2012 ez tax forms 9       10 Add lines 5 and 9. 2012 ez tax forms 10       11 Enter the total tax from the joint return. 2012 ez tax forms See Table 1 on page 5 for the line number for years before 2002. 2012 ez tax forms 11       12 Add lines 4 and 8. 2012 ez tax forms 12       13 Subtract line 12 from line 11. 2012 ez tax forms 13       14 Divide line 5 by line 10. 2012 ez tax forms Enter the result as a decimal. 2012 ez tax forms 14       15 Tax to be forgiven. 2012 ez tax forms Multiply line 13 by line 14 and enter the result. 2012 ez tax forms 15       Note. 2012 ez tax forms If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 2012 ez tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2012 ez tax forms If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 2012 ez tax forms The IRS will determine the amount to be refunded. 2012 ez tax forms Worksheet B. 2012 ez tax forms Figuring the Tax To Be Forgiven (For Decedents Who Filed a Joint Return)       (A) First Eligible Year (1994 or 2000) (B) Second Eligible Year (1995 or 2001) (C) Third Eligible Year (1996 or 2002) 1 Enter the years eligible for forgiveness. 2012 ez tax forms 1       2 Enter the decedent's taxable income. 2012 ez tax forms Figure taxable income as if a separate return had been filed. 2012 ez tax forms See the instructions. 2012 ez tax forms 2       3 Enter the decedent's total tax. 2012 ez tax forms See the instructions. 2012 ez tax forms 3       4 Enter the total, if any, of the decedent's taxes not eligible for forgiveness. 2012 ez tax forms See the instructions. 2012 ez tax forms 4       5 Subtract line 4 from line 3. 2012 ez tax forms 5       6 Enter the surviving spouse's taxable income. 2012 ez tax forms Figure taxable income as if a separate return had been filed. 2012 ez tax forms See the instructions. 2012 ez tax forms 6       7 Enter the surviving spouse's total tax. 2012 ez tax forms See the instructions. 2012 ez tax forms 7       8 Enter the total, if any, of the surviving spouse's taxes listed in the instructions for line 4. 2012 ez tax forms 8       9 Subtract line 8 from line 7. 2012 ez tax forms 9       10 Add lines 5 and 9. 2012 ez tax forms 10       11 Enter the total tax from the joint return. 2012 ez tax forms See Table 1 on page 5 for the line number for years before 2002. 2012 ez tax forms 11       12 Add lines 4 and 8. 2012 ez tax forms 12       13 Subtract line 12 from line 11. 2012 ez tax forms 13       14 Divide line 5 by line 10. 2012 ez tax forms Enter the result as a decimal. 2012 ez tax forms 14       15 Tax to be forgiven. 2012 ez tax forms Multiply line 13 by line 14 and enter the result. 2012 ez tax forms 15       Note. 2012 ez tax forms If the total of columns (A), (B), and (C) of line 15 (including any amounts shown on line 5 of Worksheet A) is less than $10,000, also complete Worksheet C. 2012 ez tax forms Attach the computation of the tax to be forgiven or a copy of this worksheet to the decedent's final income tax return or amended tax return (Form 1040X) for each year listed on line 1. 2012 ez tax forms If filing Form 1040X for an eligible year, enter the amount from line 15 above on Form 1040X in column B of line 10 as a decrease in tax. 2012 ez tax forms The IRS will determine the amount to be refunded. 2012 ez tax forms Worksheet C. 2012 ez tax forms Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. 2012 ez tax forms Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2012 ez tax forms 1 Minimum tax forgiveness. 2012 ez tax forms Note. 2012 ez tax forms Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2012 ez tax forms 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 2012 ez tax forms 3       4 Add lines 2 and 3. 2012 ez tax forms 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 2012 ez tax forms (See Income received after date of death on page 5. 2012 ez tax forms ) 5       6 Add lines 4 and 5. 2012 ez tax forms 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 2012 ez tax forms 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 2012 ez tax forms 8       9 Tax on exempt income. 2012 ez tax forms Subtract line 8 from line 7. 2012 ez tax forms 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2012 ez tax forms If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2012 ez tax forms 10       11 Add lines 9 and 10. 2012 ez tax forms 11   12 Additional payment allowed. 2012 ez tax forms If line 11 is $10,000 or more, enter -0- and stop here. 2012 ez tax forms No additional amount is allowed as a tax payment. 2012 ez tax forms Otherwise, subtract line 11 from line 1 and enter the result. 2012 ez tax forms 12   Note. 2012 ez tax forms The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2012 ez tax forms Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 2012 ez tax forms If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2012 ez tax forms Write "Sec. 2012 ez tax forms 692(d)(2) Payment" and the amount to the right of the entry space. 2012 ez tax forms Also indicate whether a Form 1041 is being filed for the decedent's estate. 2012 ez tax forms If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2012 ez tax forms Write “Sec. 2012 ez tax forms 692(d)(2) Payment” on the dotted line to the left of the entry space. 2012 ez tax forms Worksheet C. 2012 ez tax forms Amount Treated as Tax Payment for Decedent's Last Tax Year Caution: The decedent is entitled to minimum tax forgiveness of $10,000. 2012 ez tax forms Complete this worksheet only if the total tax forgiven for all eligible years is less than $10,000. 2012 ez tax forms 1 Minimum tax forgiveness. 2012 ez tax forms Note. 2012 ez tax forms Before completing lines 2–9, see Instructions for lines 2–9 of Worksheet C. 2012 ez tax forms 1 $10,000 2 Enter the taxable income from line 22 (Form 1041) 2       3 Enter the distribution deduction from line 18 (Form 1041) . 2012 ez tax forms 3       4 Add lines 2 and 3. 2012 ez tax forms 4       5 Enter exempt income received after death minus expenses allocable to exempt income. 2012 ez tax forms (See Income received after date of death on page 5. 2012 ez tax forms ) 5       6 Add lines 4 and 5. 2012 ez tax forms 6       7 Figure the tax on line 6 using Schedule G (Form 1041). 2012 ez tax forms 7       8 Figure the tax on line 4 using Schedule G (Form 1041). 2012 ez tax forms 8       9 Tax on exempt income. 2012 ez tax forms Subtract line 8 from line 7. 2012 ez tax forms 9       10 Enter the total of columns (A)–(C) from line 5 of Worksheet A or line 15 of Worksheet B. 2012 ez tax forms If the decedent was not required to file tax returns for the eligible tax years, enter -0-. 2012 ez tax forms 10       11 Add lines 9 and 10. 2012 ez tax forms 11   12 Additional payment allowed. 2012 ez tax forms If line 11 is $10,000 or more, enter -0- and stop here. 2012 ez tax forms No additional amount is allowed as a tax payment. 2012 ez tax forms Otherwise, subtract line 11 from line 1 and enter the result. 2012 ez tax forms 12   Note. 2012 ez tax forms The amount on line 12 is allowed as a tax payment for the decedent's last tax year (usually 1995 or 2001). 2012 ez tax forms Attach the computation of the additional payment allowed or a copy of this worksheet to the original or amended income tax return for the decedent's last tax year. 2012 ez tax forms If filing Form 1040, include the amount from line 12 above on the “Other payments” line of the form. 2012 ez tax forms Write "Sec. 2012 ez tax forms 692(d)(2) Payment" and the amount to the right of the entry space. 2012 ez tax forms Also indicate whether a Form 1041 is being filed for the decedent's estate. 2012 ez tax forms If filing Form 1040X, include the amount from line 12 above on Form 1040X on line 15, columns (B) and (C). 2012 ez tax forms Write “Sec. 2012 ez tax forms 692(d)(2) Payment” on the dotted line to the left of the entry space. 2012 ez tax forms How To Get Tax Help Special IRS assistance. 2012 ez tax forms   The IRS is providing special help for those affected by the terrorist attacks, as well as survivors and personal representatives of the victims. 2012 ez tax forms We have set up a special toll-free number for people who may have trouble filing or paying their taxes because they were affected by the terrorist attacks, or who have other tax issues related to the attacks. 2012 ez tax forms Call 1–866–562–5227 Monday through Friday In English–7 a. 2012 ez tax forms m. 2012 ez tax forms to 10 p. 2012 ez tax forms m. 2012 ez tax forms local time In Spanish–8 a. 2012 ez tax forms m. 2012 ez tax forms to 9:30 p. 2012 ez tax forms m. 2012 ez tax forms local time   The IRS web site at www. 2012 ez tax forms irs. 2012 ez tax forms gov has notices and other tax relief information. 2012 ez tax forms Check it periodically for any new guidance or to see if Congress has enacted new legislation. 2012 ez tax forms   Business taxpayers affected by the attacks can e-mail their questions to corp. 2012 ez tax forms disaster. 2012 ez tax forms relief@irs. 2012 ez tax forms gov. 2012 ez tax forms   For current information on Presidentially declared disaster areas, check the Federal Emergency Management Agency Web site at www. 2012 ez tax forms fema. 2012 ez tax forms gov. 2012 ez tax forms Other help from the IRS. 2012 ez tax forms   You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. 2012 ez tax forms By selecting the method that is best for you, you will have quick and easy access to tax help. 2012 ez tax forms Contacting your Taxpayer Advocate. 2012 ez tax forms   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 2012 ez tax forms   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. 2012 ez tax forms While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. 2012 ez tax forms   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. 2012 ez tax forms Call the IRS at 1–800–829–1040. 2012 ez tax forms Call, write, or fax the Taxpayer Advocate office in your area. 2012 ez tax forms Call 1–800–829–4059 if you are a TTY/TDD user. 2012 ez tax forms   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. 2012 ez tax forms Free tax services. 2012 ez tax forms   To find out what services are available, get Publication 910, Guide to Free Tax Services. 2012 ez tax forms It contains a list of free tax publications and an index of tax topics. 2012 ez tax forms It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 2012 ez tax forms Personal computer. 2012 ez tax forms With your personal computer and modem, you can access the IRS on the Internet at www. 2012 ez tax forms irs. 2012 ez tax forms gov. 2012 ez tax forms While visiting our web site, you can: Find answers to questions you may have. 2012 ez tax forms Download forms and publications or search for forms and pub