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2012 Tax File2012 tax file Publication 570 - Introductory Material Table of Contents Future developments. 2012 tax file What's New Reminders IntroductionOrdering forms and publications. 2012 tax file Tax questions. 2012 tax file Useful Items - You may want to see: Future developments. 2012 tax file For information about any additional changes to the 2013 tax law affecting Pub. 2012 tax file 570, please go to www. 2012 tax file irs. 2012 tax file gov/pub570. 2012 tax file What's New Maximum income subject to social security tax. 2012 tax file . 2012 tax file For 2013, the maximum amount of self-employment income subject to social security is $113,700. 2012 tax file Optional methods to figure net earnings. 2012 tax file . 2012 tax file For 2013, the maximum income for using the optional methods is $4,640. 2012 tax file Additional Medicare Tax. 2012 tax file Beginning in 2013, you may be required to pay Additional Medicare Tax. 2012 tax file Also, you may need to report Additional Medicare Tax withheld by your employer. 2012 tax file For more information, see Additional Medicare Tax under Special Rules for Completing Your U. 2012 tax file S. 2012 tax file Tax Return in chapter 4. 2012 tax file Net Investment Income Tax. 2012 tax file Beginning in 2013, the Net Investment Income Tax (NIIT) imposes a 3. 2012 tax file 8% tax on the lesser of an individual's net investment income or the excess of the individual's modified adjusted gross income over a specified threshold amount. 2012 tax file Bona fide residents of Puerto Rico and American Samoa who have a federal income tax return filing obligation may be liable for the NIIT if the taxpayer's modified adjusted gross income from non-territory sources exceeds a specified threshold amount. 2012 tax file Also, bona fide residents must take into account any additional tax liability associated with the NIIT when calculating their estimated tax payments. 2012 tax file The NIIT does not apply to any individual who is a nonresident alien with respect to the United States. 2012 tax file For more information, see Net Investment Income Tax under Bona Fide Resident of American Samoa and Bona Fide Resident of Puerto Rico in chapter 3. 2012 tax file Reminders Individual taxpayer identification numbers (ITINs) for aliens. 2012 tax file If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an ITIN. 2012 tax file For details on how to do so, see Form W-7, Application for IRS Individual Taxpayer Identification Number, and its instructions. 2012 tax file Allow 6 weeks for the IRS to notify you of your ITIN (8-10 weeks if submitted during peak processing periods (January 15 through April 30) or if you are filing from overseas). 2012 tax file If you already have an ITIN, enter it wherever your SSN is requested on your tax return. 2012 tax file Effective January 1, 2013, the IRS implemented new procedures that affect the Individual Taxpayer Identification Number (ITIN) application process. 2012 tax file The documentation requirements for individuals seeking an ITIN, have been superseded by these changes. 2012 tax file Authorized representatives are required to complete forensic training and submit the certificate of completion to the IRS no later than January 31, 2014. 2012 tax file Taxpayers and their representatives should review these program changes, which are further explained in the Frequently Asked Questions at www. 2012 tax file irs. 2012 tax file gov/Individuals/Individual-Taxpayer-Identification-Number-(ITIN), before requesting an ITIN. 2012 tax file An ITIN is for tax use only. 2012 tax file It does not entitle you to social security benefits or change your employment or immigration status under U. 2012 tax file S. 2012 tax file law. 2012 tax file Electronic filing. 2012 tax file . 2012 tax file You can e-file Form 1040-SS. 2012 tax file For general information about electronic filing, visit www. 2012 tax file irs. 2012 tax file gov/efile. 2012 tax file Earned income credit (EIC). 2012 tax file Generally, if you are a bona fide resident of a U. 2012 tax file S. 2012 tax file possession, you cannot claim the EIC on your U. 2012 tax file S. 2012 tax file tax return. 2012 tax file However, certain U. 2012 tax file S. 2012 tax file possessions may allow bona fide residents to claim the EIC on their possession tax return. 2012 tax file To claim the EIC on your U. 2012 tax file S. 2012 tax file tax return, your home (and your spouse's if filing a joint return) must have been in the United States for more than half the year. 2012 tax file If you have a child, the child must have lived with you in the United States for more than half the year. 2012 tax file For this purpose, the United States includes only the 50 states and the District of Columbia. 2012 tax file Special rules apply to military personnel stationed outside the United States. 2012 tax file For more information on this credit, see Publication 596, Earned Income Credit. 2012 tax file Form 8938, Statement of Specified Foreign Financial Assets. 2012 tax file If you have specified foreign financial assets in foreign jurisdictions valued above certain threshold dollar amounts, you may have to file Form 8938, Statement of Specified Foreign Financial Assets, when you file your U. 2012 tax file S. 2012 tax file income tax return with the IRS. 2012 tax file If you are required to file Form 8938, you do not have to report certain specified foreign financial assets on Form 8938. 2012 tax file See Bona fide resident of a U. 2012 tax file S. 2012 tax file possession, in the Instructions for Form 8938 for more details. 2012 tax file For additional details, go to the page for the Foreign Account Tax Compliance Act (FATCA) at www. 2012 tax file irs. 2012 tax file gov/businesses/corporations/article/0,,id=236667,00. 2012 tax file html. 2012 tax file If you do not have to file a federal income tax return with the United States, you are not required to file a Form 8938 with the IRS. 2012 tax file Change of address. 2012 tax file If you change your mailing address, use Form 8822, Change of Address, to notify the Internal Revenue Service and U. 2012 tax file S. 2012 tax file possession tax administration, if appropriate. 2012 tax file Mail Form 8822 to the Internal Revenue Service Center or U. 2012 tax file S. 2012 tax file possession tax administration for your old address (addresses for the Service Centers are on the back of the form). 2012 tax file If you change your address before filing your tax return, write the new address in the appropriate boxes of your tax return when you file. 2012 tax file Photographs of missing children. 2012 tax file The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 tax file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 tax file You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 tax file Introduction This publication discusses how to treat income received from the following U. 2012 tax file S. 2012 tax file possessions on your tax return(s). 2012 tax file American Samoa. 2012 tax file The Commonwealth of Puerto Rico (Puerto Rico). 2012 tax file The Commonwealth of the Northern Mariana Islands (CNMI). 2012 tax file Guam. 2012 tax file The U. 2012 tax file S. 2012 tax file Virgin Islands (USVI). 2012 tax file Unless stated otherwise, when the term “possession” is used in this publication, it includes the Commonwealths of Puerto Rico and the Northern Mariana Islands. 2012 tax file Chapter 1 discusses the requirements for being considered a bona fide resident of the listed possessions. 2012 tax file Chapter 2 gives the rules for determining if your income is from sources within, or effectively connected with a trade or business in, those possessions. 2012 tax file Next, chapter 3 looks at the rules for filing tax returns when you receive income from any of these possessions. 2012 tax file You may have to file a U. 2012 tax file S. 2012 tax file tax return only, a possession tax return only, or both returns. 2012 tax file This generally depends on whether you are a bona fide resident of the possession. 2012 tax file In some cases, you may have to file a U. 2012 tax file S. 2012 tax file return, but will be able to exclude income earned in a possession from U. 2012 tax file S. 2012 tax file tax. 2012 tax file You can find illustrated examples of some of the additional forms required in chapter 5. 2012 tax file If you are not a bona fide resident of one of the possessions listed earlier, or are otherwise required to file a U. 2012 tax file S. 2012 tax file income tax return, the information in chapter 4 will tell you how to file your U. 2012 tax file S. 2012 tax file tax return. 2012 tax file This information also applies if you have income from U. 2012 tax file S. 2012 tax file insular areas other than the five possessions listed earlier because that income will not qualify for any of the exclusions or other benefits discussed in chapter 3. 2012 tax file These other U. 2012 tax file S. 2012 tax file insular areas include: Baker Island, Howland Island, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra Atoll, and Wake Island. 2012 tax file If you need information on U. 2012 tax file S. 2012 tax file taxation, write to: Internal Revenue Service Philadelphia, PA 19255-0725 If you need additional information on your tax obligations in a U. 2012 tax file S. 2012 tax file possession, write to the tax department of that possession. 2012 tax file Their addresses are provided in chapter 3 under the individual headings for each possession. 2012 tax file Comments and suggestions. 2012 tax file We welcome your comments about this publication and your suggestions for future editions. 2012 tax file You can send us comments from www. 2012 tax file irs. 2012 tax file gov/formspubs/. 2012 tax file Click on “More Information”and then on “Comment on Tax Forms and Publications. 2012 tax file ” Or you can write to us at the following address: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. 2012 tax file NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2012 tax file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 tax file Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 tax file Ordering forms and publications. 2012 tax file Visit www. 2012 tax file irs. 2012 tax file gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 tax file Internal Revenue Service 1201 N. 2012 tax file Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 tax file If you have a tax question, check the information available on IRS. 2012 tax file gov or call 1-800-829-1040. 2012 tax file We cannot answer tax questions sent to either of the above addresses. 2012 tax file You can get the necessary possession tax forms at the tax office for the appropriate possession. 2012 tax file The office addresses are given in chapter 3. 2012 tax file Useful Items - You may want to see: Publication 54 Tax Guide for U. 2012 tax file S. 2012 tax file Citizens and Resident Aliens Abroad 514 Foreign Tax Credit for Individuals 519 U. 2012 tax file S. 2012 tax file Tax Guide for Aliens Form (and Instructions) 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia (Incluyendo el Crédito Tributario Adicional por Hijos para Residentes Bona Fide de Puerto Rico) 1040-SS U. 2012 tax file S. 2012 tax file Self-Employment Tax Return (Including the Additional Child Tax Credit for Bona Fide Residents of Puerto Rico) 1116 Foreign Tax Credit 4563 Exclusion of Income for Bona Fide Residents of American Samoa 4868 Application for Automatic Extension of Time To File U. 2012 tax file S. 2012 tax file Individual Income Tax Return 5074 Allocation of Individual Income Tax to Guam or the Commonwealth of the Northern Mariana Islands (CNMI) 8689 Allocation of Individual Income Tax to the U. 2012 tax file S. 2012 tax file Virgin Islands 8898 Statement for Individuals Who Begin or End Bona Fide Residence In a U. 2012 tax file S. 2012 tax file Possession 8959 Additional Medicare Tax 8960 Net Investment Income Tax—Individuals, Estates, and Trusts Prev Up Next Home More Online Publications
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