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2012 Irs Form 1040

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2012 Irs Form 1040

2012 irs form 1040 1. 2012 irs form 1040   Bona Fide Residence Table of Contents Presence TestDays of Presence in the United States or Relevant Possession Significant Connection Tax HomeExceptions Closer ConnectionException for Year of Move Special Rules in the Year of a MoveYear of Moving to a Possession Year of Moving From a Possession Reporting a Change in Bona Fide ResidenceWho Must File Penalty for Not Filing Form 8898 In order to qualify for certain tax benefits (see chapter 3), you must be a bona fide resident of American Samoa, the CNMI, Guam, Puerto Rico, or the USVI for the entire tax year. 2012 irs form 1040 Generally, you are a bona fide resident of one of these possessions (the relevant possession) if, during the tax year, you: Meet the presence test, Do not have a tax home outside the relevant possession, and Do not have a closer connection to the United States or to a foreign country than to the relevant possession. 2012 irs form 1040 Special rule for members of the U. 2012 irs form 1040 S. 2012 irs form 1040 Armed Forces. 2012 irs form 1040   If you are a member of the U. 2012 irs form 1040 S. 2012 irs form 1040 Armed Forces who qualified as a bona fide resident of the relevant possession in an earlier tax year, your absence from that possession during the current tax year in compliance with military orders will not affect your status as a bona fide resident. 2012 irs form 1040 Likewise, being in a possession solely in compliance with military orders will not qualify you for bona fide residency. 2012 irs form 1040 Also see the special income source rule for members of the U. 2012 irs form 1040 S. 2012 irs form 1040 Armed Forces in chapter 2, under Compensation for Labor or Personal Services . 2012 irs form 1040 Special rule for civilian spouse of active duty member of the U. 2012 irs form 1040 S. 2012 irs form 1040 Armed Forces. 2012 irs form 1040   If you are the civilian spouse of an active duty servicemember, under Military Spouses Residency Relief Act (MSRRA) you can choose to keep your prior residence or domicile for tax purposes (tax residence) when accompanying the servicemember spouse, who is relocating under military orders, to a new military duty station in one of the 50 states, the District of Columbia, or a U. 2012 irs form 1040 S. 2012 irs form 1040 possession. 2012 irs form 1040 Before relocating, you and your spouse must have the same tax residence. 2012 irs form 1040 If you are a civilian spouse and choose to keep your prior tax residence after such relocation, the source of income for services performed (for example, wages, salaries, tips, or self-employment) by you is considered to be (the jurisdiction of) the prior tax residence. 2012 irs form 1040 As a result, the amount of income tax withholding (from Form(s) W-2, Wage and Tax Statement) that you are able to claim on your federal return, as well as the need to file a state or U. 2012 irs form 1040 S. 2012 irs form 1040 possession return, may be affected. 2012 irs form 1040 For more information, consult with state, local, or U. 2012 irs form 1040 S. 2012 irs form 1040 possession tax authorities regarding your tax obligations under MSRRA. 2012 irs form 1040 Presence Test If you are a U. 2012 irs form 1040 S. 2012 irs form 1040 citizen or resident alien, you will satisfy the presence test for the entire tax year if you meet one of the following conditions. 2012 irs form 1040 You were present in the relevant possession for at least 183 days during the tax year. 2012 irs form 1040 You were present in the relevant possession for at least 549 days during the 3-year period that includes the current tax year and the 2 immediately preceding tax years. 2012 irs form 1040 During each year of the 3-year period, you must be present in the relevant possession for at least 60 days. 2012 irs form 1040 You were present in the United States for no more than 90 days during the tax year. 2012 irs form 1040 You had earned income in the United States of no more than a total of $3,000 and were present for more days in the relevant possession than in the United States during the tax year. 2012 irs form 1040 Earned income is pay for personal services performed, such as wages, salaries, or professional fees. 2012 irs form 1040 You had no significant connection to the United States during the tax year. 2012 irs form 1040 Special rule for nonresident aliens. 2012 irs form 1040   Conditions (1) through (5) above do not apply to nonresident aliens of the United States. 2012 irs form 1040 Instead, nonresident aliens must meet the substantial presence test discussed in chapter 1 of Publication 519. 2012 irs form 1040 In that discussion, substitute the name of the possession for “United States” and “U. 2012 irs form 1040 S. 2012 irs form 1040 ” wherever they appear. 2012 irs form 1040 Disregard the discussion in that chapter about a Closer Connection to a Foreign Country. 2012 irs form 1040 Days of Presence in the United States or Relevant Possession Generally, you are treated as being present in the United States or in the relevant possession on any day that you are physically present in that location at any time during the day. 2012 irs form 1040 Days of presence in a possession. 2012 irs form 1040   You are considered to be present in the relevant possession on any of the following days. 2012 irs form 1040 Any day you are physically present in that possession at any time during the day. 2012 irs form 1040 Any day you are outside of the relevant possession in order to receive, or to accompany any of the following family members to receive, qualifying medical treatment (see Qualifying Medical Treatment , later). 2012 irs form 1040 Your parent. 2012 irs form 1040 Your spouse. 2012 irs form 1040 Your child, who is your son, daughter, stepson, or stepdaughter. 2012 irs form 1040 This includes an adopted child or child lawfully placed with you for legal adoption. 2012 irs form 1040 This also includes a foster child who is placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 2012 irs form 1040 Any day you are outside the relevant possession because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. 2012 irs form 1040   If, during a single day, you are physically present: In the United States and in the relevant possession, that day is considered a day of presence in the relevant possession; or In two possessions, that day is considered a day of presence in the possession where your tax home is located (see Tax Home , later). 2012 irs form 1040 Days of presence in the United States. 2012 irs form 1040   You are considered to be present in the United States on any day that you are physically present in the United States at any time during the day. 2012 irs form 1040 However, do not count the following days as days of presence in the United States. 2012 irs form 1040 Any day you are temporarily present in the United States in order to receive, or to accompany a parent, spouse, or child who is receiving, qualifying medical treatment. 2012 irs form 1040 “Child” is defined under item 2c earlier. 2012 irs form 1040 “Qualifying medical treatment” is defined later. 2012 irs form 1040 Any day you are temporarily present in the United States because you leave or are unable to return to the relevant possession during any: 14-day period within which a major disaster occurs in the relevant possession for which a Federal Emergency Management Agency (FEMA) notice of a federal declaration of a major disaster is issued in the Federal Register, or Period for which a mandatory evacuation order is in effect for the geographic area in the relevant possession in which your main home is located. 2012 irs form 1040 Any day you are in the United States for less than 24 hours when you are traveling between two places outside the United States. 2012 irs form 1040 Any day you are temporarily present in the United States as a professional athlete to compete in a charitable sports event (defined later). 2012 irs form 1040 Any day you are temporarily in the United States as a student (defined later). 2012 irs form 1040 Any day you are in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). 2012 irs form 1040 Qualifying Medical Treatment Such treatment is generally provided by (or under the supervision of) a physician for an illness, injury, impairment, or physical or mental condition. 2012 irs form 1040 The treatment generally involves: Any period of inpatient care that requires an overnight stay in a hospital or hospice, and any period immediately before or after that inpatient care to the extent it is medically necessary, or Any temporary period of inpatient care in a residential medical care facility for medically necessary rehabilitation services. 2012 irs form 1040 With respect to each qualifying medical treatment, you must prepare (or obtain) and maintain documentation supporting your claim that such treatment meets the criteria to be considered days of presence in the relevant possession. 2012 irs form 1040 You must be able to produce this documentation within 30 days if requested by the IRS or tax administrator for the relevant possession. 2012 irs form 1040 You must keep the following documentation. 2012 irs form 1040 Records that provide: The patient's name and relationship to you (if the medical treatment is provided to a person you accompany); The name and address of the hospital, hospice, or residential medical care facility where the medical treatment was provided; The name, address, and telephone number of the physician who provided the medical treatment; The date(s) on which the medical treatment was provided; and Receipt(s) of payment for the medical treatment. 2012 irs form 1040 Signed certification by the providing or supervising physician that the medical treatment met the requirements for being qualified medical treatment, and setting forth: The patient's name, A reasonably detailed description of the medical treatment provided by (or under the supervision of) the physician, The dates on which the medical treatment was provided, and The medical facts that support the physician's certification and determination that the treatment was medically necessary. 2012 irs form 1040 Charitable Sports Event A charitable sports event is one that meets all of the following conditions. 2012 irs form 1040 The main purpose is to benefit a qualified charitable organization. 2012 irs form 1040 The entire net proceeds go to charity. 2012 irs form 1040 Volunteers perform substantially all the work. 2012 irs form 1040 In figuring the days of presence in the United States, you can exclude only the days on which you actually competed in the charitable sports event. 2012 irs form 1040 You cannot exclude the days on which you were in the United States to practice for the event, to perform promotional or other activities related to the event, or to travel between events. 2012 irs form 1040 Student To qualify as a student, you must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by a school described in (1) above or by a state, county, or local government agency. 2012 irs form 1040 The 5 calendar months do not have to be consecutive. 2012 irs form 1040 Full-time student. 2012 irs form 1040   A full-time student is a person who is enrolled for the number of hours or courses the school considers to be full-time attendance. 2012 irs form 1040 However, school attendance exclusively at night is not considered full-time attendance. 2012 irs form 1040 School. 2012 irs form 1040   The term “school” includes elementary schools, middle schools, junior and senior high schools, colleges, universities, and technical, trade, and mechanical schools. 2012 irs form 1040 It does not include on-the-job training courses, correspondence schools, and schools offering courses only through the Internet. 2012 irs form 1040 Significant Connection One way in which you can meet the presence test is to have no significant connection to the United States during the tax year. 2012 irs form 1040 This section looks at the factors that determine if a significant connection exists. 2012 irs form 1040 You are treated as having a significant connection to the United States if you: Have a permanent home in the United States, Are currently registered to vote in any political subdivision of the United States, or Have a spouse or child (see item 2c under Days of presence in a possession , earlier) who is under age 18 whose main home is in the United States, other than: A child who is in the United States because he or she is the child of divorced or legally separated parents and is living with a custodial parent under a custodial decree or multiple support agreement, or A child who is in the United States as a student. 2012 irs form 1040 For the purpose of determining if you have a significant connection to the United States, the term “spouse” does not include a spouse from whom you are legally separated under a decree of divorce or separate maintenance. 2012 irs form 1040 Permanent home. 2012 irs form 1040   A permanent home generally includes an accommodation such as a house, an apartment, or a furnished room that is either owned or rented by you or your spouse. 2012 irs form 1040 The dwelling unit must be available at all times, continuously, not only for short stays. 2012 irs form 1040 Exception for rental property. 2012 irs form 1040   If you or your spouse own the dwelling unit and at any time during the tax year it is rented to someone else at fair rental value, it will be considered your permanent home only if you or your spouse use that property for personal purposes for more than the greater of: 14 days, or 10% of the number of days during that tax year that the property is rented to others at a fair rental value. 2012 irs form 1040   You are treated as using rental property for personal purposes on any day the property is not being rented to someone else at fair rental value for the entire day. 2012 irs form 1040   A day of personal use of a dwelling unit is also any day that the unit is used by any of the following persons. 2012 irs form 1040 You or any other person who has an interest in it, unless you rent it to another owner as his or her main home under a shared equity financing agreement. 2012 irs form 1040 A member of your family or a member of the family of any other person who has an interest in it, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. 2012 irs form 1040 Family includes only brothers and sisters, half-brothers and half-sisters, spouses, ancestors (parents, grandparents, etc. 2012 irs form 1040 ), and lineal descendants (children, grandchildren, etc. 2012 irs form 1040 ). 2012 irs form 1040 Anyone under an arrangement that lets you use some other dwelling unit. 2012 irs form 1040 Anyone at less than a fair rental price. 2012 irs form 1040   However, any day you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. 2012 irs form 1040 Whether your property is used mainly for this purpose is determined in light of all the facts and circumstances, such as: The amount of time you devote to repair and maintenance work, How often during the tax year you perform repair and maintenance work on this property, and The presence and activities of companions. 2012 irs form 1040   See Publication 527, Residential Rental Property, for more information about personal use of a dwelling unit. 2012 irs form 1040 Example—significant connection. 2012 irs form 1040 Ann Green, a U. 2012 irs form 1040 S. 2012 irs form 1040 citizen, is a sales representative for a company based in Guam. 2012 irs form 1040 Ann lives with her spouse and young children in their house in Guam, where she is also registered to vote. 2012 irs form 1040 Her business travel requires her to spend 120 days in the United States and another 120 days in foreign countries. 2012 irs form 1040 When traveling on business, Ann generally stays at hotels but sometimes stays with her brother, who lives in the United States. 2012 irs form 1040 Ann's stays are always of short duration and she asks her brother's permission to stay with him. 2012 irs form 1040 Her brother's house is not her permanent home, nor does she have any other accommodations in the United States that would be considered her permanent home. 2012 irs form 1040 Ann satisfies the presence test because she has no significant connection to the United States. 2012 irs form 1040 Example—presence test. 2012 irs form 1040 Eric and Wanda Brown live for part of the year in a condominium, which they own, in the CNMI. 2012 irs form 1040 They also own a house in Maine where they live for 120 days every year to be near their grown children and grandchildren. 2012 irs form 1040 The Browns are retired and their only income is from pension payments, dividends, interest, and social security benefits. 2012 irs form 1040 In 2013, they spent only 175 days in the CNMI because of a 70-day vacation to Europe and Asia. 2012 irs form 1040 Thus, in 2013, the Browns were not present in the CNMI for at least 183 days, were present in the United States for more than 90 days, and had a significant connection to the United States because of their permanent home. 2012 irs form 1040 However, the Browns still satisfied the presence test with respect to the CNMI because they had no earned income in the United States and were physically present for more days in the CNMI than in the United States. 2012 irs form 1040 Tax Home You will have met the tax home test if you did not have a tax home outside the relevant possession during any part of the tax year. 2012 irs form 1040 Your tax home is your regular or main place of business, employment, or post of duty regardless of where you maintain your family home. 2012 irs form 1040 If you do not have a regular or main place of business because of the nature of your work, then your tax home is the place where you regularly live. 2012 irs form 1040 If you do not fit either of these categories, you are considered an itinerant and your tax home is wherever you work. 2012 irs form 1040 Exceptions There are some special rules regarding tax home that provide exceptions to the general rule stated above. 2012 irs form 1040 Students and Government Officials Disregard the following days when determining whether you have a tax home outside the relevant possession. 2012 irs form 1040 Days you were temporarily in the United States as a student (see Student under Days of Presence in the United States or Relevant Possession, earlier). 2012 irs form 1040 Days you were in the United States serving as an elected representative of the relevant possession, or serving full time as an elected or appointed official or employee of the government of that possession (or any of its political subdivisions). 2012 irs form 1040 Seafarers You will not be considered to have a tax home outside the relevant possession solely because you are employed on a ship or other seafaring vessel that is predominantly used in local and international waters. 2012 irs form 1040 For this purpose, a vessel is considered to be predominantly used in local and international waters if, during the tax year, the total amount of time it is used in international waters and in the waters within 3 miles of the relevant possession exceeds the total amount of time it is used in the territorial waters of the United States, another possession, or any foreign country. 2012 irs form 1040 Example. 2012 irs form 1040 In 2013, Sean Silverman, a U. 2012 irs form 1040 S. 2012 irs form 1040 citizen, was employed by a fishery and spent 250 days at sea on a fishing vessel. 2012 irs form 1040 When not at sea, Sean lived with his spouse at a house they own in American Samoa. 2012 irs form 1040 The fishing vessel on which Sean works departs and arrives at various ports in American Samoa, other possessions, and foreign countries, but was in international or American Samoa's local waters for 225 days. 2012 irs form 1040 For purposes of determining bona fide residency of American Samoa, Sean will not be considered to have a tax home outside that possession solely because of his employment on board the fishing vessel. 2012 irs form 1040 Year of Move If you are moving to or from a possession during the year, you may still be able to meet the tax home test for that year. 2012 irs form 1040 See Special Rules in the Year of a Move , later in this chapter. 2012 irs form 1040 Closer Connection You will have met the closer connection test if, during any part of the tax year, you do not have a closer connection to the United States or a foreign country than to the relevant U. 2012 irs form 1040 S. 2012 irs form 1040 possession. 2012 irs form 1040 You will be considered to have a closer connection to a possession than to the United States or to a foreign country if you have maintained more significant contacts with the possession(s) than with the United States or foreign country. 2012 irs form 1040 In determining if you have maintained more significant contacts with the relevant possession, the facts and circumstances to be considered include, but are not limited to, the following. 2012 irs form 1040 The location of your permanent home. 2012 irs form 1040 The location of your family. 2012 irs form 1040 The location of personal belongings, such as automobiles, furniture, clothing, and jewelry owned by you and your family. 2012 irs form 1040 The location of social, political, cultural, professional, or religious organizations with which you have a current relationship. 2012 irs form 1040 The location where you conduct your routine personal banking activities. 2012 irs form 1040 The location where you conduct business activities (other than those that go into determining your tax home). 2012 irs form 1040 The location of the jurisdiction in which you hold a driver's license. 2012 irs form 1040 The location of the jurisdiction in which you vote. 2012 irs form 1040 The location of charitable organizations to which you contribute. 2012 irs form 1040 The country of residence you designate on forms and documents. 2012 irs form 1040 The types of official forms and documents you file, such as Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting (Individuals), or Form W-9, Request for Taxpayer Identification Number and Certification. 2012 irs form 1040 Your connections to the relevant possession will be compared to the total of your connections with the United States and foreign countries. 2012 irs form 1040 Your answers to the questions on Form 8898, Part III, will help establish the jurisdiction to which you have a closer connection. 2012 irs form 1040 Example—closer connection to the United States. 2012 irs form 1040 Marcos Reyes, a U. 2012 irs form 1040 S. 2012 irs form 1040 citizen, moved to Puerto Rico in 2013 to start an investment consulting and venture capital business. 2012 irs form 1040 His spouse and two teenage children remained in California to allow the children to complete high school. 2012 irs form 1040 He traveled back to the United States regularly to see his spouse and children, to engage in business activities, and to take vacations. 2012 irs form 1040 Marcos had an apartment available for his full-time use in Puerto Rico, but remained a joint owner of the residence in California where his spouse and children lived. 2012 irs form 1040 Marcos and his family had automobiles and personal belongings such as furniture, clothing, and jewelry located at both residences. 2012 irs form 1040 Although Marcos was a member of the Puerto Rico Chamber of Commerce, he also belonged to and had current relationships with social, political, cultural, and religious organizations in California. 2012 irs form 1040 Marcos received mail in California, including bank and brokerage statements and credit card bills. 2012 irs form 1040 He conducted his personal banking activities in California. 2012 irs form 1040 He held a California driver's license and was also registered to vote there. 2012 irs form 1040 Based on all of the particular facts and circumstances pertaining to Marcos, he was not a bona fide resident of Puerto Rico in 2013 because he had a closer connection to the United States than to Puerto Rico. 2012 irs form 1040 Closer connection to another possession. 2012 irs form 1040   Generally, possessions are not treated as foreign countries. 2012 irs form 1040 Therefore, a closer connection to a possession other than the relevant possession will not be treated as a closer connection to a foreign country. 2012 irs form 1040 Example—tax home and closer connection to possession. 2012 irs form 1040 Pearl Blackmon, a U. 2012 irs form 1040 S. 2012 irs form 1040 citizen, is a permanent employee of a hotel in Guam, but works only during the tourist season. 2012 irs form 1040 For the remainder of each year, Pearl lives with her spouse and children in the CNMI, where she has no outside employment. 2012 irs form 1040 Most of Pearl's personal belongings, including her automobile, are located in the CNMI. 2012 irs form 1040 She is registered to vote in, and has a driver's license issued by, the CNMI. 2012 irs form 1040 She does her personal banking in the CNMI and routinely lists her CNMI address as her permanent address on forms and documents. 2012 irs form 1040 Pearl satisfies the presence test with respect to both Guam and the CNMI. 2012 irs form 1040 She satisfies the tax home test with respect to Guam, because her regular place of business is in Guam. 2012 irs form 1040 Pearl satisfies the closer connection test with respect to both Guam and the CNMI, because she does not have a closer connection to the United States or to any foreign country. 2012 irs form 1040 Pearl is considered a bona fide resident of Guam, the location of her tax home. 2012 irs form 1040 Exception for Year of Move If you are moving to or from a possession during the year, you may still be able to meet the closer connection test for that year. 2012 irs form 1040 See Special Rules in the Year of a Move , next. 2012 irs form 1040 Special Rules in the Year of a Move If you are moving to or from a possession during the year, you may still be able to meet the tax home and closer connection tests for that year. 2012 irs form 1040 Year of Moving to a Possession You will satisfy the tax home and closer connection tests in the tax year of changing your residence to the relevant possession if you meet all of the following. 2012 irs form 1040 You have not been a bona fide resident of the relevant possession in any of the 3 tax years immediately preceding your move. 2012 irs form 1040 In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the last 183 days of the tax year. 2012 irs form 1040 You are a bona fide resident of the relevant possession for each of the 3 tax years immediately following your move. 2012 irs form 1040 Example. 2012 irs form 1040 Dwight Wood, a U. 2012 irs form 1040 S. 2012 irs form 1040 citizen, files returns on a calendar year basis. 2012 irs form 1040 He lived in the United States from January 2007 through May 2013. 2012 irs form 1040 In June 2013 he moved to the USVI, purchased a house, and accepted a permanent job with a local employer. 2012 irs form 1040 From July 1 through December 31, 2013 (more than 183 days), Dwight's principal place of business was in the USVI and, during that time, he did not have a closer connection to the United States or a foreign country than to the USVI. 2012 irs form 1040 If he is a bona fide resident of the USVI during all of 2014 through 2016, he will satisfy the tax home and closer connection tests for 2013. 2012 irs form 1040 If Dwight also satisfies the presence test in 2013, he will be considered a bona fide resident of the USVI for the entire 2013 tax year. 2012 irs form 1040 Year of Moving From a Possession In the year you cease to be a bona fide resident of American Samoa, the CNMI, Guam, or the USVI, you will satisfy the tax home and closer connection tests with respect to the relevant possession if you meet all of the following. 2012 irs form 1040 You have been a bona fide resident of the relevant possession for each of the 3 tax years immediately preceding your change of residence. 2012 irs form 1040 In the year of the move, you do not have a tax home outside the relevant possession or a closer connection to the United States or a foreign country than to the relevant possession during any of the first 183 days of the tax year. 2012 irs form 1040 You are not a bona fide resident of the relevant possession for any of the 3 tax years immediately following your move. 2012 irs form 1040 Example. 2012 irs form 1040 Jean Aspen, a U. 2012 irs form 1040 S. 2012 irs form 1040 citizen, files returns on a calendar year basis. 2012 irs form 1040 From January 2010 through December 2012, Jean was a bona fide resident of American Samoa. 2012 irs form 1040 Jean continued to live there until September 6, 2013, when she accepted new employment and moved to Hawaii. 2012 irs form 1040 Jean's principal place of business from January 1 through September 5, 2013 (more than 183 days), was in American Samoa, and during that period Jean did not have a closer connection to the United States or a foreign country than to American Samoa. 2012 irs form 1040 If Jean continues to live and work in Hawaii for the rest of 2013 and throughout years 2014 through 2016, she will satisfy the tax home and closer connection tests for 2013 with respect to American Samoa. 2012 irs form 1040 If Jean also satisfies the presence test in 2013, she will be considered a bona fide resident for the entire 2013 tax year. 2012 irs form 1040 Puerto Rico You will be considered a bona fide resident of Puerto Rico for the part of the tax year preceding the date on which you move if you: Are a U. 2012 irs form 1040 S. 2012 irs form 1040 citizen, Are a bona fide resident of Puerto Rico for at least 2 tax years immediately preceding the tax year of the move, Cease to be a bona fide resident of Puerto Rico during the tax year, Cease to have a tax home in Puerto Rico during the tax year, and Have a closer connection to Puerto Rico than to the United States or a foreign country throughout the part of the tax year preceding the date on which you cease to have a tax home in Puerto Rico. 2012 irs form 1040 Example. 2012 irs form 1040 Randy White, a U. 2012 irs form 1040 S. 2012 irs form 1040 citizen, files returns on a calendar year basis. 2012 irs form 1040 For all of 2011 and 2012, Randy was a bona fide resident of Puerto Rico. 2012 irs form 1040 From January through April 2013, Randy continued to reside and maintain his principal place of business in and closer connection to Puerto Rico. 2012 irs form 1040 On May 5, 2013, Randy moved and changed his tax home to Nevada. 2012 irs form 1040 Later that year he established a closer connection to the United States than to Puerto Rico. 2012 irs form 1040 Randy did not satisfy the presence test for 2013 with respect to Puerto Rico, nor the tax home or closer connection tests. 2012 irs form 1040 However, because Randy was a bona fide resident of Puerto Rico for at least 2 tax years before he moved to Nevada in 2013, he was a bona fide resident of Puerto Rico from January 1 through May 4, 2013. 2012 irs form 1040 Reporting a Change in Bona Fide Residence If you became or ceased to be a bona fide resident of a U. 2012 irs form 1040 S. 2012 irs form 1040 possession, you may need to file Form 8898. 2012 irs form 1040 This applies to the U. 2012 irs form 1040 S. 2012 irs form 1040 possessions of American Samoa, the CNMI, Guam, Puerto Rico, and the USVI. 2012 irs form 1040 Who Must File You must file Form 8898 for the tax year in which you meet both of the following conditions. 2012 irs form 1040 Your worldwide gross income (defined below) in that tax year is more than $75,000. 2012 irs form 1040 You meet one of the following. 2012 irs form 1040 You take a position for U. 2012 irs form 1040 S. 2012 irs form 1040 tax purposes that you became a bona fide resident of a U. 2012 irs form 1040 S. 2012 irs form 1040 possession after a tax year for which you filed a U. 2012 irs form 1040 S. 2012 irs form 1040 income tax return as a citizen or resident alien of the United States but not as a bona fide resident of the possession. 2012 irs form 1040 You are a citizen or resident alien of the United States who takes the position for U. 2012 irs form 1040 S. 2012 irs form 1040 tax purposes that you ceased to be a bona fide resident of a U. 2012 irs form 1040 S. 2012 irs form 1040 possession after a tax year for which you filed an income tax return (with the IRS, the possession tax authority, or both) as a bona fide resident of the possession. 2012 irs form 1040 You take the position for U. 2012 irs form 1040 S. 2012 irs form 1040 tax purposes that you became a bona fide resident of Puerto Rico or American Samoa after a tax year for which you were required to file an income tax return as a bona fide resident of the CNMI, Guam, or the USVI. 2012 irs form 1040 Worldwide gross income. 2012 irs form 1040   Worldwide gross income means all income you received in the form of money, goods, property, and services, including any income from sources outside the United States (even if you can exclude part or all of it) and before any deductions, credits, or rebates. 2012 irs form 1040 Example. 2012 irs form 1040 You are a U. 2012 irs form 1040 S. 2012 irs form 1040 citizen who moved to the CNMI in December 2012, but did not become a bona fide resident of that possession until the 2013 tax year. 2012 irs form 1040 You must file Form 8898 for the 2013 tax year if your worldwide gross income for that year was more than $75,000. 2012 irs form 1040 Penalty for Not Filing Form 8898 If you are required to file Form 8898 for any tax year and you fail to file it, you may owe a penalty of $1,000. 2012 irs form 1040 You may also owe this penalty if you do not include all the information required by the form or the form includes incorrect information. 2012 irs form 1040 In either case, you will not owe this penalty if you can show that such failure is due to reasonable cause and not willful neglect. 2012 irs form 1040 This is in addition to any criminal penalty that may be imposed. 2012 irs form 1040 Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Ohio Attorney Generals Office

Website: Ohio Attorney Generals Office (Ohio attorney general website)

Address: Ohio Attorney Generals Office
Consumer Protection Section
30 E. Broad St., 14th Floor
Columbus, OH 43215-3400

Phone Number: 614-466-4986

Toll-free: 1-800-282-0515

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County Consumer Protection Offices

Summit County Office of Consumer Affairs

Website: Summit County Office of Consumer Affairs

Address: Summit County Office of Consumer Affairs
175 S. Main St., Suite 209
Akron, OH 44308

Phone Number: 330-643-2879

Cuyahoga County Department of Consumer Affairs

Website: Cuyahoga County Department of Consumer Affairs

Address: Cuyahoga County Department of Consumer Affairs
5398 1/2 Northfield Rd.
Maple Heights, OH 44137

Phone Number: 216-443-7035

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Commerce

Website: Department of Commerce

Address: Department of Commerce
Division of Financial Institutions
Consumer Complaints

77 S. High St., 21st Floor
Columbus, OH 43215-6120

Phone Number: 614-728-8400

Toll-free: 1-866-278-0003

TTY: 1-800-750-0750

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Office of Consumer Affairs
50 W. Town St., 3rd Floor
Suite 300
Columbus, OH 43215

Phone Number: 614-644-2673

Toll-free: 1-800-686-1526
1-800-686-1527 (Fraud Hotline) 1-800-686-1527 (Fraud Hotline)

TTY: 614-644-3745

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Commerce

Website: Department of Commerce

Address: Department of Commerce
Division of Securities
77 S. High St.
22nd Floor
Columbus, OH 43215-6131

Phone Number: 614-644-7381

Toll-free: 1-800-788-1194 (Investor Protection Hotline)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Consumers' Counsel

Website: Consumers' Counsel

Address: Consumers' Counsel
10 W. Broad St., Suite 1800
Columbus, OH 43215-3485

Phone Number: 614-466-8574

Toll-free: 1-877-742-5622 (OH)

Public Utilities Commission

Website: Public Utilities Commission

Address: Public Utilities Commission
180 E. Broad St.
Columbus, OH 43215

Phone Number: 614-466-3292

Toll-free: 1-800-686-7826 (OH)

TTY: 1-800-686-1570 (OH)

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The 2012 Irs Form 1040

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