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2012 Form 1040

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2012 Form 1040

2012 form 1040 Publication 3991 - Introductory Material Table of Contents Introduction Introduction All of the changes discussed in this publication resulted from the Job Creation and Worker Assistance Act of 2002. 2012 form 1040 This publication highlights tax law changes that took effect retroactively for 2001 and others that take effect in 2002 and later years. 2012 form 1040 The chapters are divided into separate sections based on when the changes take effect. 2012 form 1040 For example, this publication covers the following topics. 2012 form 1040 Tax benefits for the area of New York City damaged in terrorist attacks on September 11, 2001. 2012 form 1040 New deduction available for educator expenses. 2012 form 1040 Limit on the use of the non-accrual experience method of accounting. 2012 form 1040 Pension changes such as the new tax credit for certain pension plan startup costs, an increased SEP contribution limit, figuring 403(b) catch-up contributions, and a provision for deemed IRAs. 2012 form 1040 Extension of the welfare-to-work credit and work opportunity credit. 2012 form 1040 New 5-year carryback rule for net operating losses (NOLs). 2012 form 1040 See the discussion of each topic for more information. 2012 form 1040 Certain changes had a major effect on two of the publications we issued for 2001. 2012 form 1040 We published supplements to those two publications and they have been included in this publication as follows. 2012 form 1040 Chapter 4 contains the supplement to Publication 463, Travel, Entertainment, Gift, and Car Expenses. 2012 form 1040 This discusses the increase in the amount of depreciation deduction for certain automobiles. 2012 form 1040 Chapter 5 contains the supplement to Publication 946, How To Depreciate Property. 2012 form 1040 This discusses the special depreciation allowance for property acquired after September 10, 2001. 2012 form 1040 Adjusting your withholding or estimated tax payments for 2002. 2012 form 1040   If your tax for 2002 will be more or less than your 2001 tax, you may need to adjust your withholding or estimated tax payments accordingly. 2012 form 1040 If your tax will decrease, you can get the benefit of lower taxes throughout the year. 2012 form 1040 If you will owe more tax, you can avoid a penalty when you file your tax return. 2012 form 1040   See the following table for forms and publications that will help you adjust your withholding or estimated tax payments. 2012 form 1040 See chapter 6 for information on ordering forms and publications. 2012 form 1040 To adjust your. 2012 form 1040 . 2012 form 1040 . 2012 form 1040 . 2012 form 1040 Get Form. 2012 form 1040 . 2012 form 1040 . 2012 form 1040 And Publication. 2012 form 1040 . 2012 form 1040 . 2012 form 1040 Withholding W–4, Employee's Withholding Allowance Certificate 919, How Do I Adjust My Tax Withholding? Estimated tax payments 1040–ES, Estimated Tax for Individuals 505, Tax Withholding and Estimated Tax Photographs of missing children. 2012 form 1040   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 form 1040 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 form 1040 You can help bring these children home by looking at the photographs and calling 1–800–THE–LOST (1–800–843–5678) if you recognize a child. 2012 form 1040 Comments and suggestions. 2012 form 1040   We welcome your comments about this publication. 2012 form 1040   You can e-mail us while visiting our web site at www. 2012 form 1040 irs. 2012 form 1040 gov. 2012 form 1040   You can write to us at the following address: Internal Revenue Service Technical Publications Branch W:CAR:MP:FP:P 1111 Constitution Ave. 2012 form 1040 NW Washington, DC 20224   We respond to many letters by telephone. 2012 form 1040 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 form 1040 Prev  Up  Next   Home   More Online Publications
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Verification of Nonfiling Letter

Verification of Nonfiling Letters are proof from the IRS that you did not file a return this year. Current year requests are only available after June 15. A taxpayer may fail to file a tax return even though he/she has a filing requirement. This letter does not address whether or not the taxpayer should have filed a tax return. 

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The 2012 Form 1040

2012 form 1040 6. 2012 form 1040   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. 2012 form 1040 Dual status does not refer to your citizenship; it refers only to your resident status in the United States. 2012 form 1040 In determining your U. 2012 form 1040 S. 2012 form 1040 income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. 2012 form 1040 The most common dual-status tax years are the years of arrival and departure. 2012 form 1040 See Dual-Status Aliens in chapter 1. 2012 form 1040 If you are married and choose to be treated as a U. 2012 form 1040 S. 2012 form 1040 resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. 2012 form 1040 Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. 2012 form 1040 Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. 2012 form 1040 S. 2012 form 1040 Individual Income Tax Return 1040-C U. 2012 form 1040 S. 2012 form 1040 Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. 2012 form 1040 S. 2012 form 1040 Estimated Tax for Nonresident Alien Individuals 1040NR U. 2012 form 1040 S. 2012 form 1040 Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. 2012 form 1040 Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. 2012 form 1040 If you have not previously established a fiscal tax year, your tax year is the calendar year. 2012 form 1040 A calendar year is 12 consecutive months ending on December 31. 2012 form 1040 If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. 2012 form 1040 S. 2012 form 1040 resident for any calendar year, you will be treated as a U. 2012 form 1040 S. 2012 form 1040 resident for any part of your fiscal year that falls within that calendar year. 2012 form 1040 Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. 2012 form 1040 Income from sources outside the United States is taxable if you receive it while you are a resident alien. 2012 form 1040 The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. 2012 form 1040 For the part of the year you are a nonresident alien, you are taxed on income from U. 2012 form 1040 S. 2012 form 1040 sources and on certain foreign source income treated as effectively connected with a U. 2012 form 1040 S. 2012 form 1040 trade or business. 2012 form 1040 (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. 2012 form 1040 ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. 2012 form 1040 The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. 2012 form 1040 S. 2012 form 1040 citizen after receiving it and before the end of the year. 2012 form 1040 Income from U. 2012 form 1040 S. 2012 form 1040 sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. 2012 form 1040 Generally, tax treaty provisions apply only to the part of the year you were a nonresident. 2012 form 1040 In certain cases, however, treaty provisions may apply while you were a resident alien. 2012 form 1040 See chapter 9 for more information. 2012 form 1040 When determining what income is taxed in the United States, you must consider exemptions under U. 2012 form 1040 S. 2012 form 1040 tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. 2012 form 1040 For a further discussion of tax treaties, see chapter 9. 2012 form 1040 Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. 2012 form 1040 1) Standard deduction. 2012 form 1040   You cannot use the standard deduction allowed on Form 1040. 2012 form 1040 However, you can itemize any allowable deductions. 2012 form 1040 2) Exemptions. 2012 form 1040   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. 2012 form 1040 3) Head of household. 2012 form 1040   You cannot use the head of household Tax Table column or Tax Computation Worksheet. 2012 form 1040 4) Joint return. 2012 form 1040   You cannot file a joint return. 2012 form 1040 However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. 2012 form 1040 5) Tax rates. 2012 form 1040   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. 2012 form 1040 S. 2012 form 1040 trade or business. 2012 form 1040 You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. 2012 form 1040 However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. 2012 form 1040 S. 2012 form 1040 national. 2012 form 1040  See the instructions for Form 1040NR to see if you qualify. 2012 form 1040    A U. 2012 form 1040 S. 2012 form 1040 national is an individual who, although not a U. 2012 form 1040 S. 2012 form 1040 citizen, owes his or her allegiance to the United States. 2012 form 1040 U. 2012 form 1040 S. 2012 form 1040 nationals include American Samoans and Northern Mariana Islanders who chose to become U. 2012 form 1040 S. 2012 form 1040 nationals instead of U. 2012 form 1040 S. 2012 form 1040 citizens. 2012 form 1040 6) Tax credits. 2012 form 1040   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. 2012 form 1040 S. 2012 form 1040 citizen or resident, as discussed in chapter 1. 2012 form 1040 Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. 2012 form 1040 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. 2012 form 1040 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. 2012 form 1040 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. 2012 form 1040 Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. 2012 form 1040 S. 2012 form 1040 national, or Student or business apprentice from India. 2012 form 1040 For more information, see Exemptions in chapter 5. 2012 form 1040 How To Figure Tax When you figure your U. 2012 form 1040 S. 2012 form 1040 tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. 2012 form 1040 Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. 2012 form 1040 S. 2012 form 1040 citizens and residents. 2012 form 1040 Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. 2012 form 1040 You cannot take any deductions against this income. 2012 form 1040 Social security and railroad retirement benefits. 2012 form 1040   During the part of the year you are a nonresident alien, 85% of any U. 2012 form 1040 S. 2012 form 1040 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. 2012 form 1040 (See The 30% Tax in chapter 4. 2012 form 1040 )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. 2012 form 1040 Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. 2012 form 1040 If you received U. 2012 form 1040 S. 2012 form 1040 social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. 2012 form 1040 You will not receive separate statements for the benefits received during your periods of U. 2012 form 1040 S. 2012 form 1040 residence and nonresidence. 2012 form 1040 Therefore, it is important for you to keep careful records of these amounts. 2012 form 1040 You will need this information to properly complete your return and determine your tax liability. 2012 form 1040 If you received railroad retirement benefits while you were a nonresident alien, the U. 2012 form 1040 S. 2012 form 1040 Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. 2012 form 1040 If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. 2012 form 1040 Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. 2012 form 1040 Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. 2012 form 1040 There are certain restrictions that may apply. 2012 form 1040 These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. 2012 form 1040 Foreign tax credit. 2012 form 1040   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. 2012 form 1040   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. 2012 form 1040 For more information, see the Instructions for Form 1116 and Publication 514. 2012 form 1040 Child and dependent care credit. 2012 form 1040   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. 2012 form 1040 Generally, you must be able to claim an exemption for your dependent. 2012 form 1040   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. 2012 form 1040   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. 2012 form 1040   For more information, get Publication 503 and Form 2441. 2012 form 1040 Retirement savings contributions credit. 2012 form 1040   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. 2012 form 1040 You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. 2012 form 1040 Use Form 8880 to figure the credit. 2012 form 1040 For more information, see Publication 590. 2012 form 1040 Child tax credit. 2012 form 1040   You may be able to take this credit if you have a qualifying child. 2012 form 1040   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. 2012 form 1040 Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). 2012 form 1040 Is a U. 2012 form 1040 S. 2012 form 1040 citizen, a U. 2012 form 1040 S. 2012 form 1040 national, or a resident alien. 2012 form 1040 Did not provide over half of his or her own support for 2013. 2012 form 1040 Lived with you more than half of 2013. 2012 form 1040 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. 2012 form 1040 Is claimed as a dependent on your return. 2012 form 1040 An adopted child is always treated as your own child. 2012 form 1040 An adopted child includes a child lawfully placed with you for legal adoption. 2012 form 1040   See your form instructions for additional details. 2012 form 1040 Adoption credit. 2012 form 1040   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. 2012 form 1040 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. 2012 form 1040 To claim the adoption credit, file Form 8839 with the U. 2012 form 1040 S. 2012 form 1040 income tax return that you file. 2012 form 1040   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. 2012 form 1040 S. 2012 form 1040 citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). 2012 form 1040 Payments You can report as payments against your U. 2012 form 1040 S. 2012 form 1040 income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. 2012 form 1040 These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. 2012 form 1040 S. 2012 form 1040 sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. 2012 form 1040 Forms To File The U. 2012 form 1040 S. 2012 form 1040 income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. 2012 form 1040 Resident at end of year. 2012 form 1040   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. 2012 form 1040 S. 2012 form 1040 resident on the last day of the tax year. 2012 form 1040 Write “Dual-Status Return” across the top of the return. 2012 form 1040 Attach a statement to your return to show the income for the part of the year you are a nonresident. 2012 form 1040 You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. 2012 form 1040 Nonresident at end of year. 2012 form 1040   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. 2012 form 1040 S. 2012 form 1040 resident on the last day of the tax year. 2012 form 1040 Write “Dual-Status Return” across the top of the return. 2012 form 1040 Attach a statement to your return to show the income for the part of the year you are a resident. 2012 form 1040 You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. 2012 form 1040   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. 2012 form 1040 For more information, see Expatriation Tax in chapter 4. 2012 form 1040 Statement. 2012 form 1040   Any statement must have your name, address, and taxpayer identification number on it. 2012 form 1040 You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. 2012 form 1040 When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. 2012 form 1040 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. 2012 form 1040 In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. 2012 form 1040 If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. 2012 form 1040 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. 2012 form 1040 If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. 2012 form 1040 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. 2012 form 1040 In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. 2012 form 1040 O. 2012 form 1040 Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. 2012 form 1040 Prev  Up  Next   Home   More Online Publications