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2012 Income Tax Form 1040

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2012 Income Tax Form 1040

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

A Taxpayer Identification Number (TIN) is an identification number used by the Internal Revenue Service (IRS) in the administration of tax laws. It is issued either by the Social Security Administration (SSA) or by the IRS. A Social Security number (SSN) is issued by the SSA whereas all other TINs are issued by the IRS.
 

Taxpayer Identification Numbers

  • Social Security Number "SSN"
  • Employer Identification Number "EIN"
  • Individual Taxpayer Identification Number "ITIN"
  • Taxpayer Identification Number for Pending U.S. Adoptions "ATIN"
  • Preparer Taxpayer Identification Number "PTIN"
Note: The temporary IRS Numbers previously assigned are no longer valid.

Do I Need One?

A TIN must be furnished on returns, statements, and other tax related documents. For example a number must be furnished:

  • When filing your tax returns.
  • When claiming treaty benefits.

A TIN must be on a withholding certificate if the beneficial owner is claiming any of the following:

  • Tax treaty benefits (other than for income from marketable securities)
  • Exemption for effectively connected income
  • Exemption for certain annuities

When Claiming Exemptions for Dependent or Spouse:

You generally must list on your individual income tax return the social security number (SSN) of any person for whom you claim an exemption. If your dependent or spouse does not have and is not eligible to get an SSN, you must list the ITIN instead of an SSN. You do not need an SSN or ITIN for a child who was born and died in the same tax year. Instead of an SSN or ITIN, attach a copy of the child's birth certificate and write Died on the appropriate exemption line of your tax return.

How Do I Get A TIN?

SSN

You will need to complete Form SS-5, Application for a Social Security Card (PDF). You also must submit evidence of your identity, age, and U.S. citizenship or lawful alien status. For more information please see the Social Security web site.

Form SS-5 is also available by calling 1-800-772-1213 or visiting your local Social Security office. These services are free.

EIN

An Employer Identification Number (EIN) is also known as a federal tax identification number, and is used to identify a business entity. It is also used by estates and trusts which have income which is required to be reported on Form 1041, U.S. Income Tax Return for Estates and Trusts (PDF). Refer to Employer ID Numbers for more information.

The following form is available only to employers located in Puerto Rico, Solicitud de Número de Identificación Patronal (EIN) SS-4PR (PDF).

ITIN

An ITIN, or Individual Taxpayer Identification Number, is a tax processing number only available for certain nonresident and resident aliens, their spouses, and dependents who cannot get a Social Security Number (SSN). It is a 9-digit number, beginning with the number "9", formatted like an SSN (NNN-NN-NNNN).

To obtain an ITIN, you must complete IRS Form W-7, IRS Application for Individual Taxpayer Identification Number (PDF) . The Form W-7 requires documentation substantiating foreign/alien status and true identity for each individual. You may either mail the documentation, along with the Form W-7, to the address shown in the Form W-7 Instructions, present it at IRS walk-in offices, or process your application through an Acceptance Agent authorized by the IRS. Form W-7(SP), Solicitud de Número de Identificación Personal del Contribuyente del Servicio de Impuestos Internos (PDF) is available for use by Spanish speakers.

Acceptance Agents are entities (colleges, financial institutions, accounting firms, etc.) who are authorized by the IRS to assist applicants in obtaining ITINs. They review the applicant's documentation and forward the completed Form W-7 to IRS for processing.

NOTE: You cannot claim the earned income credit using an ITIN.

Foreign persons who are individuals should apply for a social security number (SSN, if permitted) on Form SS-5 with the Social Security Administration, or should apply for an Individual Taxpayer Identification Number (ITIN) on Form W-7. Effective immediately, each ITIN applicant must now:

  • Apply using the revised Form W-7, Application for IRS Individual Taxpayer Identification Number; and
  • Attach a federal income tax return to the Form W-7.

Applicants who meet one of the exceptions to the requirement to file a tax return (see the Instructions for Form W-7) must provide documentation to support the exception.

New W-7/ITIN rules were issued on December 17, 2003. For a summary of those rules, please see the new Form W-7 and its instructions.

For more detailed information on ITINs, refer to:

ATIN

An Adoption Taxpayer Identification Number (ATIN) is a temporary nine-digit number issued by the IRS to individuals who are in the process of legally adopting a U.S. citizen or resident child but who cannot get an SSN for that child in time to file their tax return.

Form W-7A, Application for Taxpayer Identification Number for Pending U.S. Adoptions (PDF) is used to apply for an ATIN. (NOTE: Do not use Form W-7A if the child is not a U.S. citizen or resident.)

PTIN

Beginning January 1, 2011, if you are a paid tax preparer you must use a valid Preparer Tax Identification Number (PTIN) on returns you prepare. Use of the PTIN no longer is optional. If you do not have a PTIN, you must get one by using the new IRS sign-up system. Even if you have a PTIN but you received it prior to September 28, 2010, you must apply for a new or renewed PTIN by using the new system. If all your authentication information matches, you may be issued the same number. You must have a PTIN if you, for compensation, prepare all or substantially all of any federal tax return or claim for refund.

If you do not want to apply for a PTIN online, use Form W-12, IRS Paid Preparer Tax Identification Number Application (PDF). The paper application will take 4-6 weeks to process.

If you are a foreign preparer who is unable to get a U.S. Social Security Number, please see the instructions on New Requirements for Tax Return Preparers: Frequently Asked Questions.

Foreign Persons and IRS Employer Identification Numbers

Foreign entities that are not individuals (i.e., foreign corporations, etc.) and that are required to have a federal Employer Identification Number (EIN) in order to claim an exemption from withholding because of a tax treaty (claimed on Form W-8BEN), need to submit Form SS-4 Application for Employer Identification Number to the Internal Revenue Service in order to apply for such an EIN. Those foreign entities filing Form SS-4 for the purpose of obtaining an EIN in order to claim a tax treaty exemption and which otherwise have no requirements to file a U.S. income tax return, employment tax return, or excise tax return, should comply with the following special instructions when filling out Form SS-4. When completing line 7b of Form SS-4, the applicant should write "N/A" in the block asking for an SSN or ITIN, unless the applicant already has an SSN or ITIN. When answering question 10 on Form SS-4, the applicant should check the "other" block and write or type in immediately after it one of the following phrases as most appropriate:

"For W-8BEN Purposes Only"
"For Tax Treaty Purposes Only"
"Required under Reg. 1.1441-1(e)(4)(viii)"
"897(i) Election"

If questions 11 through 17 on Form SS-4 do not apply to the applicant because he has no U.S. tax return filing requirement, such questions should be annotated "N/A". A foreign entity that completes Form SS-4 in the manner described above should be entered into IRS records as not having a filing requirement for any U.S. tax returns. However, if the foreign entity receives a letter from the IRS soliciting the filing of a U.S. tax return, the foreign entity should respond to the letter immediately by stating that it has no requirement to file any U.S. tax returns. Failure to respond to the IRS letter may result in a procedural assessment of tax by the IRS against the foreign entity. If the foreign entity later becomes liable to file a U.S. tax return, the foreign entity should not apply for a new EIN, but should instead use the EIN it was first issued on all U.S. tax returns filed thereafter.

To expedite the issuance of an EIN for a foreign entity, please call (267) 941-1099. This is not a toll-free call.

References/Related Topics

Page Last Reviewed or Updated: 17-Jan-2014

The 2012 Income Tax Form 1040

2012 income tax form 1040 Index A Addition to property, Additions and Improvements Adjusted basis, Adjusted Basis Alternative Depreciation System (ADS) Recovery periods, Recovery Periods Under ADS Required use, Required use of ADS. 2012 income tax form 1040 Amended return, Filing an Amended Return Apartment Cooperative, Cooperative apartments. 2012 income tax form 1040 Rental, Which Property Class Applies Under GDS? Automobile (see Passenger automobile) B Basis Adjustments, Basis adjustment for depreciation allowed or allowable. 2012 income tax form 1040 , Adjustment of partner's basis in partnership. 2012 income tax form 1040 , Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 2012 income tax form 1040 , Basis adjustment due to casualty loss. 2012 income tax form 1040 Basis for depreciation, What Is the Basis for Depreciation? Casualty loss, Basis adjustment due to casualty loss. 2012 income tax form 1040 Change in use, Property changed from personal use. 2012 income tax form 1040 Cost, Cost as Basis Depreciable basis, Depreciable basis. 2012 income tax form 1040 Other than cost, Other Basis Recapture of clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 2012 income tax form 1040 Term interest, Basis adjustments. 2012 income tax form 1040 Unadjusted, Figuring the Unadjusted Basis of Your Property Business use of property, partial, Partial business or investment use. 2012 income tax form 1040 Business-use limit, recapture of Section 179 deduction, When Must You Recapture the Deduction? Business-use requirement, listed property, What Is the Business-Use Requirement? C Car (see Passenger automobile) Carryover of section 179 deduction, Carryover of disallowed deduction. 2012 income tax form 1040 Casualty loss, effect of, Basis adjustment due to casualty loss. 2012 income tax form 1040 Changing accounting method, Changing Your Accounting Method Communication equipment (see Listed property) Commuting, Commuting use. 2012 income tax form 1040 Computer (see Listed property) Computer software, Computer software. 2012 income tax form 1040 , Off-the-shelf computer software. 2012 income tax form 1040 Containers, Containers. 2012 income tax form 1040 Conventions, Which Convention Applies? Cooperative apartment, Cooperative apartments. 2012 income tax form 1040 Copyright, Patents and copyrights. 2012 income tax form 1040 (see also Section 197 intangibles) Correcting depreciation deductions, How Do You Correct Depreciation Deductions? Cost basis, Cost as Basis D Declining balance Method, Declining Balance Method Rates, Declining balance rate. 2012 income tax form 1040 Deduction limit Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Depreciation Deduction Employee, Can Employees Claim a Deduction? Listed property, Can Employees Claim a Deduction? Determinable useful life, Property Having a Determinable Useful Life Excepted property, Excepted Property Incorrect amount deducted, How Do You Correct Depreciation Deductions? Methods, Which Depreciation Method Applies? Property lasting more than one year, Property Lasting More Than One Year Property owned, Property You Own Property used in business, Property Used in Your Business or Income-Producing Activity Recapture, Revoking an election. 2012 income tax form 1040 , Recapture of Excess Depreciation Depreciation allowable, Basis adjustment for depreciation allowed or allowable. 2012 income tax form 1040 Depreciation allowed, Basis adjustment for depreciation allowed or allowable. 2012 income tax form 1040 Depreciation deduction Listed property, What Is the Business-Use Requirement? Determinable useful life, Property Having a Determinable Useful Life Disposition Before recovery period ends, Sale or Other Disposition Before the Recovery Period Ends General asset account property, Disposing of GAA Property Section 179 deduction, When Must You Recapture the Deduction? E Election ADS, Electing ADS. 2012 income tax form 1040 , Election of ADS. 2012 income tax form 1040 Declining balance (150% DB) method, 150% election. 2012 income tax form 1040 Exclusion from MACRS, Election To Exclude Property From MACRS General asset account, Electing To Use a GAA Not to claim special depreciation allowance, How Can You Elect Not To Claim an Allowance? Section 179 deduction, How Do You Elect the Deduction? Straight line method, Straight line election. 2012 income tax form 1040 Electric vehicle, Electric Vehicles Employee Depreciation deduction, Can Employees Claim a Deduction? How to claim depreciation, Employee. 2012 income tax form 1040 Employee deduction, listed property, Can Employees Claim a Deduction? Energy property, Energy property. 2012 income tax form 1040 Exchange of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion F Farm Property, Depreciation Methods for Farm Property Figuring MACRS Using percentage tables, How Is the Depreciation Deduction Figured? Without using percentage tables, Figuring the Deduction Without Using the Tables Films, Films, video tapes, and recordings. 2012 income tax form 1040 Free tax services, Free help with your tax return. 2012 income tax form 1040 G General asset account Abusive transaction, Abusive transactions. 2012 income tax form 1040 Disposing of property, Disposing of GAA Property Grouping property in, Grouping Property Nonrecognition transaction, Nonrecognition transactions. 2012 income tax form 1040 General Depreciation System (GDS), recovery periods, Recovery Periods Under GDS Gift (see Basis, other than cost) H Help (see Tax help) I Idle property, Idle Property Improvements, How Do You Treat Repairs and Improvements?, Additions and Improvements Income forecast method, Income Forecast Method Incorrect depreciation deductions, How Do You Correct Depreciation Deductions? Indian reservation Defined, Indian reservation. 2012 income tax form 1040 Qualified infrastructure property, Qualified infrastructure property. 2012 income tax form 1040 Qualified property, Qualified property. 2012 income tax form 1040 Recovery periods for qualified property, Indian Reservation Property Related person, Related person. 2012 income tax form 1040 Inheritance (see Basis, other than cost) Intangible property Depreciation method, Intangible Property, Income Forecast Method Income forecast method, Income Forecast Method Straight line method, Intangible Property Inventory, Inventory. 2012 income tax form 1040 Investment use of property, partial, Partial business or investment use. 2012 income tax form 1040 Involuntary conversion of MACRS property, Property Acquired in a Like-kind Exchange or Involuntary Conversion L Land Not depreciable, Land Preparation costs, Land Leased property, Leased property. 2012 income tax form 1040 Leasehold improvement property, defined, Qualified leasehold improvement property. 2012 income tax form 1040 , Qualified leasehold improvement property. 2012 income tax form 1040 Life tenant, Life tenant. 2012 income tax form 1040 (see also Term interests) Limit on deduction Automobile, Do the Passenger Automobile Limits Apply? Section 179, How Much Can You Deduct? Listed property 5% owner, 5% owner. 2012 income tax form 1040 Computer, Computers and Related Peripheral Equipment Condition of employment, Condition of employment. 2012 income tax form 1040 Defined, What Is Listed Property? Employee deduction, Can Employees Claim a Deduction? Employer convenience, Employer's convenience. 2012 income tax form 1040 Improvements to, Improvements to listed property. 2012 income tax form 1040 Leased, Lessee's Inclusion Amount Passenger automobile, Passenger Automobiles Qualified business use, Qualified Business Use Recordkeeping, Adequate Records Related person, Related persons. 2012 income tax form 1040 Reporting on Form 4562, How Is Listed Property Information Reported? Lodging, Property used for lodging. 2012 income tax form 1040 M Maximum deduction Electric vehicles, Electric Vehicles Passenger automobiles, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Mobile home (see Residential rental property) Modified ACRS (MACRS) Addition or improvement, Additions and Improvements Alternative Depreciation System (ADS), Which Depreciation System (GDS or ADS) Applies? Conventions, Which Convention Applies? Declining balance method, Declining Balance Method Depreciation methods, Which Depreciation Method Applies? Farm property, Depreciation Methods for Farm Property Figuring, short tax year, Property Placed in Service in a Short Tax Year General Depreciation System (GDS), Which Depreciation System (GDS or ADS) Applies? Percentage tables, Using the MACRS Percentage Tables Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? Short tax year, Figuring the Deduction for a Short Tax Year Straight line method, Straight Line Method N Nonresidential real property, Which Property Class Applies Under GDS? Nontaxable transfer of MACRS property, Property Acquired in a Nontaxable Transfer O Office in the home, Office in the home. 2012 income tax form 1040 , Office in the home. 2012 income tax form 1040 Ownership, incidents of, Incidents of ownership. 2012 income tax form 1040 P Partial business use, Partial business use. 2012 income tax form 1040 Passenger automobile Defined, Passenger Automobiles Electric vehicles, Electric Vehicles Limit on, Do the Passenger Automobile Limits Apply? Maximum depreciation deduction, Maximum Depreciation Deduction Trucks, Trucks and Vans Vans, Trucks and Vans Patent, Patents and copyrights. 2012 income tax form 1040 (see also Section 197 intangibles) Personal property, Personal property. 2012 income tax form 1040 Phonographic equipment (see Listed property) Photographic equipment (see Listed property) Placed in service Before 1987, Property You Placed in Service Before 1987 Date, What Is the Placed in Service Date? Rule, Placed in Service Property Classes, Which Property Class Applies Under GDS? Depreciable, What Property Can Be Depreciated? Idle, Idle Property Improvements, How Do You Treat Repairs and Improvements? Leased, Leased property. 2012 income tax form 1040 , Leased property. 2012 income tax form 1040 Listed, What Is Listed Property? Personal, Personal property. 2012 income tax form 1040 Real, Real property. 2012 income tax form 1040 Retired from service, Retired From Service Tangible personal, Tangible personal property. 2012 income tax form 1040 Term interest, Certain term interests in property. 2012 income tax form 1040 Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. 2012 income tax form 1040 , Qualified leasehold improvement property. 2012 income tax form 1040 Qualified property, special depreciation allowance, What Is Qualified Property? R Real property, Real property. 2012 income tax form 1040 Recapture Clean-fuel vehicle deduction or credit, Basis adjustment due to recapture of clean-fuel vehicle deduction or credit. 2012 income tax form 1040 General asset account, abusive transaction, Abusive transactions. 2012 income tax form 1040 Listed property, Recapture of Excess Depreciation MACRS depreciation, Revoking an election. 2012 income tax form 1040 Section 179 deduction, When Must You Recapture the Deduction? Special depreciation allowance, When Must You Recapture an Allowance? Recordkeeping Listed property, Adequate Records Section 179, How Do You Elect the Deduction? Recovery periods ADS, Recovery Periods Under ADS GDS, Recovery Periods Under GDS Related persons, Related persons. 2012 income tax form 1040 , Related persons. 2012 income tax form 1040 , Related persons. 2012 income tax form 1040 , Related persons. 2012 income tax form 1040 , Related person. 2012 income tax form 1040 , Related persons. 2012 income tax form 1040 Rent-to-own property, defined, Qualified rent-to-own property. 2012 income tax form 1040 Rental home (see Residential rental property) Rented property, improvements, Improvements to rented property. 2012 income tax form 1040 Repairs, How Do You Treat Repairs and Improvements? Residential rental property, Which Property Class Applies Under GDS? Retail motor fuels outlet, Retail motor fuels outlet. 2012 income tax form 1040 Revoking ADS election, Electing ADS. 2012 income tax form 1040 General asset account election, Revoking an election. 2012 income tax form 1040 Section 179 election, Revoking an election. 2012 income tax form 1040 S Sale of property, Sale or Other Disposition Before the Recovery Period Ends Section 179 deduction Business use required, Partial business use. 2012 income tax form 1040 Carryover, Carryover of disallowed deduction. 2012 income tax form 1040 Dispositions, When Must You Recapture the Deduction? Electing, How Do You Elect the Deduction? Limits Business (taxable) income, Business Income Limit Business-use, recapture, When Must You Recapture the Deduction? Dollar, Dollar Limits Enterprise zone business, Enterprise Zone Businesses Partial business use, Partial business use. 2012 income tax form 1040 Married filing separate returns, Married Individuals Partnership rules, Partnerships and Partners Property Eligible, Eligible Property Excepted, Excepted Property Purchase required, Property Acquired by Purchase Recapture, When Must You Recapture the Deduction? Recordkeeping, How Do You Elect the Deduction? S corporation rules, S Corporations Settlement fees, Settlement costs. 2012 income tax form 1040 Short tax year Figuring depreciation, Property Placed in Service in a Short Tax Year Figuring placed-in-service date, Using the Applicable Convention in a Short Tax Year Software, computer, Computer software. 2012 income tax form 1040 , Off-the-shelf computer software. 2012 income tax form 1040 Sound recording, Films, video tapes, and recordings. 2012 income tax form 1040 Special depreciation allowance Election not to claim, How Can You Elect Not To Claim an Allowance? Qualified property, What Is Qualified Property? Recapture, When Must You Recapture an Allowance? Stock, constructive ownership of, Constructive ownership of stock or partnership interest. 2012 income tax form 1040 Straight line method, Intangible Property, Straight Line Method Created intangibles, Certain created intangibles. 2012 income tax form 1040 T Tangible personal property, Tangible personal property. 2012 income tax form 1040 Term interest, Certain term interests in property. 2012 income tax form 1040 Trade-in of property, Trade-in of other property. 2012 income tax form 1040 Trucks, Trucks and Vans U Unadjusted basis, Figuring the Unadjusted Basis of Your Property Useful life, Property Having a Determinable Useful Life V Vans, Trucks and Vans Video tape, Films, video tapes, and recordings. 2012 income tax form 1040 Video-recording equipment (see Listed property) W When to use ADS, Which Depreciation System (GDS or ADS) Applies? Worksheet Leased listed property, Inclusion amount worksheet. 2012 income tax form 1040 MACRS, MACRS Worksheet Prev  Up     Home   More Online Publications