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2012taxes

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2012taxes

2012taxes Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 2012taxes 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. 2012taxes 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. 2012taxes 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. 2012taxes 60 day rule, Time limit for making a rollover contribution. 2012taxes 70 rule, Age 70½ rule. 2012taxes , Nonresident alien spouse. 2012taxes A Abandonment of home, Abandonment. 2012taxes Abortion Deductibility as medical expense, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Abroad, citizens traveling or working, Employees of foreign governments or international organizations. 2012taxes , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. 2012taxes S. 2012taxes ) (see also Foreign employment) Absence, temporary, Temporary absences. 2012taxes , Temporary absences. 2012taxes Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. 2012taxes Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. 2012taxes Long-term care, Long-term care coverage. 2012taxes , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. 2012taxes Accidents, car, Deductible losses. 2012taxes Value determination, Car value. 2012taxes Willful negligence or intentional act as cause, Nondeductible losses. 2012taxes Accountable plans for employee reimbursements, Accountable Plans, Related to employer. 2012taxes Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. 2012taxes Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. 2012taxes Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 2012taxes Fiscal year, Accounting Periods, Fiscal year taxpayers. 2012taxes , Fiscal Years Fringe benefits, Accounting period. 2012taxes Accrual method taxpayers, Accrual method. 2012taxes Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 2012taxes Accumulation distribution of trusts Tax on, Other taxes. 2012taxes Accuracy-related penalties, Accuracy-related penalty. 2012taxes Acknowledgment, Acknowledgment. 2012taxes Activities not for profit, Activity not for profit. 2012taxes Address, Name and Address Change of, Change of Address Foreign, Foreign address. 2012taxes P. 2012taxes O. 2012taxes box, P. 2012taxes O. 2012taxes box. 2012taxes Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. 2012taxes Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. 2012taxes Easements, Easements. 2012taxes Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. 2012taxes Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. 2012taxes Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. 2012taxes Sales of property, Adjusted basis. 2012taxes Section 179 deduction, Depreciation and section 179 deduction. 2012taxes Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. 2012taxes Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. 2012taxes , Adopted child. 2012taxes , Adopted child. 2012taxes , Taxpayer identification numbers for adoptees. 2012taxes Earned income credit, Adopted child. 2012taxes Adoption, Adoption Credit, Child with special needs. 2012taxes ATIN, Adoption taxpayer identification number (ATIN). 2012taxes , Adoption taxpayer identification number (ATIN). 2012taxes Child tax credit, Adopted child. 2012taxes (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. 2012taxes Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. 2012taxes Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. 2012taxes No charitable deduction for, Personal Expenses Foreign child, Foreign child. 2012taxes Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). 2012taxes , Taxpayer identification numbers for aliens. 2012taxes Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). 2012taxes Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. 2012taxes Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. 2012taxes Distribution prior to age 59, Age 59½ rule. 2012taxes Distribution required at age 70, IRA owners. 2012taxes , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. 2012taxes Retirement plan recipients over age 75, Who must use the General Rule. 2012taxes Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. 2012taxes (see also Fiduciaries) Income paid to, Payment to an agent. 2012taxes Signing return, When someone can sign for you. 2012taxes AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 2012taxes Airline club dues Not entertainment expenses, Club dues and membership fees. 2012taxes Airplanes, donations of, Cars, boats, and airplanes. 2012taxes Airport transportation Business-related travel expense, Table 26-1. 2012taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2012taxes Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. 2012taxes Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. 2012taxes Child's dividends, Child's Alaska Permanent Fund dividends. 2012taxes Income from, You can use Form 1040EZ if all of the following apply. 2012taxes , You can use Form 1040A if all of the following apply. 2012taxes , Alaska Permanent Fund dividends. 2012taxes Investment income not to include, Investment income. 2012taxes Alaska Unemployment Compensation Fund, Contributions to state benefit funds. 2012taxes Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Alcoholic beverages IRA prohibited transactions in, Collectibles. 2012taxes Aliens, Individual taxpayer identification number (ITIN) for aliens. 2012taxes , Not earned income. 2012taxes Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. 2012taxes , Payments not alimony. 2012taxes , Payments to a third party. 2012taxes , Life insurance premiums. 2012taxes , Payments for jointly-owned home. 2012taxes , Mortgage payments. 2012taxes , Taxes and insurance. 2012taxes , Other payments to a third party. 2012taxes , Instruments Executed After 1984, Exception for instruments executed before 1985. 2012taxes , Alimony requirements. 2012taxes , Cash payment requirement. 2012taxes , Payments to a third party. 2012taxes , Payments designated as not alimony. 2012taxes , Spouses cannot be members of the same household. 2012taxes , Liability for payments after death of recipient spouse. 2012taxes , Substitute payments. 2012taxes , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. 2012taxes , Deducting the recapture. 2012taxes Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. 2012taxes Reporting of income, Alimony. 2012taxes Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. 2012taxes Exempt-interest dividends, Alternative minimum tax treatment. 2012taxes Filing requirements (Table 1-3), Figuring tax. 2012taxes Incentive stock option, You can use Form 1040A if all of the following apply. 2012taxes Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. 2012taxes Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. 2012taxes , Filing Form 1040X. 2012taxes (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. 2012taxes Standard deduction, change to itemized deductions, Changing your mind. 2012taxes American citizens abroad, U. 2012taxes S. 2012taxes Citizens and Resident Aliens Living Abroad (see also Citizens outside U. 2012taxes S. 2012taxes ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. 2012taxes S. 2012taxes Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. 2012taxes AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. 2012taxes Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. 2012taxes , Additional exceptions for nonqualified annuity contracts. 2012taxes Estimated tax, Withholding and estimated tax. 2012taxes Exclusion limit, Exclusion limit. 2012taxes General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. 2012taxes Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. 2012taxes Purchased annuities, Purchased annuities. 2012taxes Survivor's annuity, Survivors of retirees. 2012taxes Guaranteed payments, Guaranteed payments. 2012taxes IRAs as, Kinds of traditional IRAs. 2012taxes Joint return, Joint return. 2012taxes Loans from plan, Loans. 2012taxes Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. 2012taxes , More than one annuity. 2012taxes Partly taxable payments, Partly taxable payments. 2012taxes Purchased annuities, Purchased annuities. 2012taxes Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. 2012taxes Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. 2012taxes Worksheet for computation, How to use the Simplified Method. 2012taxes Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. 2012taxes Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. 2012taxes , Pensions and Annuities, Withholding and estimated tax. 2012taxes Annulled marriages Filing status, Annulled marriages. 2012taxes Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. 2012taxes Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. 2012taxes Real estate transactions, when required by lender, Settlement costs. 2012taxes Appraisals Casualty or theft losses, Appraisal. 2012taxes , Costs of photographs and appraisals. 2012taxes Archer MSAs, Medical savings accounts (MSAs). 2012taxes Contributions, Archer MSA contributions. 2012taxes Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Armed forces, Types of Qualified Organizations, Table 24-1. 2012taxes Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. 2012taxes (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. 2012taxes Dependency allotments, Armed Forces dependency allotments. 2012taxes Disability pay, Disability. 2012taxes Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. 2012taxes Military, Military uniforms. 2012taxes Military quarters allotments, Tax-exempt military quarters allowances. 2012taxes Naval officers on permanent duty aboard ship, Members of the Armed Forces. 2012taxes Permanent duty overseas, Members of the Armed Forces. 2012taxes Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. 2012taxes , Ministers' and military housing allowance. 2012taxes Rehabilitative program payments, Veterans' benefits. 2012taxes Reserves, Armed Forces reservists traveling more than 100 miles from home. 2012taxes Retirees' pay Taxable income, Military retirement pay. 2012taxes Uniforms, Military uniforms. 2012taxes Wages, Military Armed Forces Retiree's pay withholding, Military retirees. 2012taxes Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 2012taxes Capital gains or losses from sale or trade of, Investment interest deducted. 2012taxes Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. 2012taxes Fees not included in basis, Settlement costs. 2012taxes At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. 2012taxes ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). 2012taxes Attachment of wages, Garnisheed wages. 2012taxes Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. 2012taxes Title to property, for preparation, filing, etc. 2012taxes , Settlement costs. 2012taxes Audits Travel expense records, If your return is examined. 2012taxes Auto insurance Medical expenses covered by, not deductible, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Automatic extension of time to file, Automatic Extension, When to file. 2012taxes Form 4868, E-file options. 2012taxes Automatic investment services Holding period, determination of, Automatic investment service. 2012taxes Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. 2012taxes Back pay, award for, Back pay awards. 2012taxes Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. 2012taxes Backup withholding, Backup Withholding, Backup withholding. 2012taxes , Backup withholding. 2012taxes Dividend income, Backup withholding. 2012taxes , Reporting tax withheld. 2012taxes Penalties, Penalties. 2012taxes Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. 2012taxes Reporting on Schedule D (Form 1040), How to report. 2012taxes Claim for refund, Exceptions for special types of refunds. 2012taxes , Filing a claim for refund. 2012taxes Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. 2012taxes Short-term capital loss, How to report bad debts. 2012taxes When deductible, When deductible. 2012taxes Baggage Business-related travel expense, Table 26-1. 2012taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2012taxes Balance due, Refund or balance due. 2012taxes Bankruptcy Canceled debt not deemed to be income, Excluded debt. 2012taxes Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. 2012taxes Banks Automatic investment service, determination of holding period, Automatic investment service. 2012taxes IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 2012taxes Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. 2012taxes Basis of purchase, Bargain purchases. 2012taxes Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. 2012taxes Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. 2012taxes Bargain purchases, Bargain purchases. 2012taxes Bonds, Stocks and Bonds, Bond premium. 2012taxes Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 2012taxes , Partly taxable. 2012taxes Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. 2012taxes Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. 2012taxes Other than cost, Basis Other Than Cost, Tax-exempt obligations. 2012taxes , No gain or loss. 2012taxes Points not to be included, Settlement costs. 2012taxes , Points. 2012taxes Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. 2012taxes Stock or stock rights, Basis. 2012taxes Tax-exempt obligations Bonds, Tax-exempt obligations. 2012taxes Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. 2012taxes Beneficiaries, Beneficiary of an estate or trust. 2012taxes , Rollover by surviving spouse. 2012taxes , Estate and trust income. 2012taxes , Losses. 2012taxes (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. 2012taxes , Losses. 2012taxes , Gifts and inheritances. 2012taxes , Income from property received as a gift. 2012taxes (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. 2012taxes Bingo, Table 24-1. 2012taxes Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Birth of child, Death or birth of child. 2012taxes Head of household, qualifying person to file as, Death or birth. 2012taxes , Death or birth. 2012taxes Social security number to be obtained, Born and died in 2013. 2012taxes Birth of dependent, Death or birth. 2012taxes Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. 2012taxes Guide dogs, deductible as medical expense, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. 2012taxes Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. 2012taxes Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 2012taxes Donations of, Cars, boats, and airplanes. 2012taxes Body scan, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Bona fide business purpose Travel expenses, Bona fide business purpose. 2012taxes Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. 2012taxes , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. 2012taxes Convertible bonds, Convertible stocks and bonds. 2012taxes Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. 2012taxes Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. 2012taxes Retirement of, Retirement bonds. 2012taxes , Redemption or retirement of bonds. 2012taxes Sale of, Bonds Sold Between Interest Dates Savings, U. 2012taxes S. 2012taxes Savings Bonds, Series HH bonds. 2012taxes , Series EE and series I bonds. 2012taxes Sold at premium, computation of adjusted basis, Bond premium. 2012taxes State or local government, tax-exempt, Tax-exempt state and local government bonds. 2012taxes Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. 2012taxes , Employee awards or bonuses. 2012taxes Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. 2012taxes Borrowed funds, Loans. 2012taxes , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. 2012taxes Bottled water, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Boy Scouts Charitable contributions to, Examples. 2012taxes , Table 24-1. 2012taxes Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Breach of contract Damages as income, Court awards and damages. 2012taxes employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Bribes, Bribes. 2012taxes , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. 2012taxes , Brokers' commissions. 2012taxes Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. 2012taxes Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 2012taxes Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. 2012taxes Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. 2012taxes , Allowances and reimbursements. 2012taxes Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. 2012taxes Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. 2012taxes Basis for depreciation, Basis for depreciation. 2012taxes Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. 2012taxes Business tax credits Claim for refund, Exceptions for special types of refunds. 2012taxes Business use of home, Home Office C Cafeteria plans, Cafeteria plans. 2012taxes Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. 2012taxes Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. 2012taxes Campaign contributions, Campaign contributions. 2012taxes , Table 24-1. 2012taxes Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. 2012taxes Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. 2012taxes Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. 2012taxes Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. 2012taxes Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. 2012taxes , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. 2012taxes Carryover of, Long-term gains and losses. 2012taxes , Capital loss carryover. 2012taxes Worksheet, Figuring your carryover. 2012taxes Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. 2012taxes , Capital gain distributions and qualified dividends. 2012taxes Collectibles, Investment interest deducted. 2012taxes Deductions, Capital Losses Limit on, Limit on deduction. 2012taxes Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. 2012taxes , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. 2012taxes Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. 2012taxes Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. 2012taxes , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. 2012taxes Net long-term capital loss, Long-term gains and losses. 2012taxes Sale of personal items, Sale of personal items. 2012taxes Sale or trade of property held more than 1 year, Long-term or short-term. 2012taxes , Long-term gains and losses. 2012taxes Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. 2012taxes State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. 2012taxes Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. 2012taxes Total net loss, Total net gain or loss. 2012taxes Undistributed gains, Long-term gains and losses. 2012taxes Credit for tax on, Undistributed capital gains of mutual funds and REITs. 2012taxes , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. 2012taxes Car pools, Car pools. 2012taxes , Car pools. 2012taxes Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. 2012taxes Carryovers Capital loss, Long-term gains and losses. 2012taxes , Capital loss carryover. 2012taxes Worksheet, Figuring your carryover. 2012taxes Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. 2012taxes , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. 2012taxes Value determination, Car value. 2012taxes Willful negligence or intentional act as cause, Nondeductible losses. 2012taxes Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. 2012taxes Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. 2012taxes Books to determine fair market value, Car value. 2012taxes Business and personal use, allocation between, Business and personal use. 2012taxes , Separating expenses. 2012taxes Business-related travel expenses, Table 26-1. 2012taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2012taxes Car pools, Car pools. 2012taxes Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 2012taxes Charitable organization service, use for, Car expenses. 2012taxes Depreciation, Depreciation and section 179 deductions. 2012taxes Donations of, Cars, boats, and airplanes. 2012taxes Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). 2012taxes Form 2106 or 2106-EZ, how to fill out, Car expenses. 2012taxes Hauling tools or instruments, Hauling tools or instruments. 2012taxes Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. 2012taxes Medical transportation, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes , Transportation, Car expenses. 2012taxes Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. 2012taxes Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. 2012taxes Work-related education, transportation for, Using your car. 2012taxes Cash Dividends paid as, Introduction Rebates, Cash rebates. 2012taxes Sales of property for, Payment of cash. 2012taxes Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. 2012taxes Bad debts, Basis in bad debt required. 2012taxes Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. 2012taxes Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 2012taxes Worthless securities and negotiable promissory notes, Worthless securities. 2012taxes Cash rebates, Cash rebates. 2012taxes Casualties, Home destroyed or condemned. 2012taxes Casualty insurance Premiums not in property basis, Settlement costs. 2012taxes Reimbursements from, Casualty insurance and other reimbursements. 2012taxes Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). 2012taxes , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. 2012taxes , Involuntary Conversions, Adjusted Basis, Adjustments to basis. 2012taxes Amount of loss, Figuring a Loss Appraisals, Appraisal. 2012taxes , Costs of photographs and appraisals. 2012taxes Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. 2012taxes Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. 2012taxes Photographs and appraisals, Costs of photographs and appraisals. 2012taxes Deductible losses, Deductible losses. 2012taxes $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. 2012taxes Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. 2012taxes Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. 2012taxes , Disaster relief. 2012taxes (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. 2012taxes Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. 2012taxes Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). 2012taxes Nondeductible losses, Deductible losses. 2012taxes Proof of loss, Casualty loss proof. 2012taxes Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. 2012taxes Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. 2012taxes , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. 2012taxes Certificates of deposit (CDs), Certificates of deposit (CDs). 2012taxes , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. 2012taxes Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. 2012taxes Change of address, Change of Address Change of name, Name change. 2012taxes , Name changed. 2012taxes Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. 2012taxes Examples of Charitable Contributions—A Quick Check, Token items. 2012taxes , Written statement. 2012taxes , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. 2012taxes , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. 2012taxes , Capital gain property. 2012taxes , Amount of deduction — general rule. 2012taxes , Bargain sales. 2012taxes , When To Deduct, Time of making contribution. 2012taxes , Noncash Contributions, Additional records. 2012taxes , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). 2012taxes Charity benefit events Deduction amount for charitable contributions, Charity benefit events. 2012taxes Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. 2012taxes Checks As charitable contributions, Checks. 2012taxes Canceled checks as evidence of travel expenses, Canceled check. 2012taxes Constructive receipt of, Check received or available. 2012taxes Child Foster child, Rule 10. 2012taxes You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. 2012taxes You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. 2012taxes Child and dependent care credit, You can use Form 1040A if all of the following apply. 2012taxes Due diligence, Getting the information. 2012taxes Earned income, Earned income. 2012taxes Full-time student, Rule for student-spouse or spouse not able to care for self. 2012taxes Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. 2012taxes Child care, You can use Form 1040A if all of the following apply. 2012taxes Babysitting, Babysitting. 2012taxes Care providers, Childcare providers. 2012taxes Expenses, Child care expenses. 2012taxes Nursing care for healthy baby, not deductible as medical expense, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Child custody, Custodial parent and noncustodial parent. 2012taxes Child support, Child support payments. 2012taxes Alimony, difference from, Payments not alimony. 2012taxes , Alimony requirements. 2012taxes , Child support. 2012taxes Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. 2012taxes , Child tax credit. 2012taxes , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. 2012taxes Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. 2012taxes Birth of child Head of household, qualifying person to file as, Death or birth. 2012taxes , Death or birth. 2012taxes Social security number to be obtained, Born and died in 2013. 2012taxes Care providers, Childcare providers. 2012taxes (see also Child care) Child's tax, figuring of, Step 3. 2012taxes Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. 2012taxes Credit for, Who Should File, You can use Form 1040A if all of the following apply. 2012taxes (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. 2012taxes Death of child Head of household, qualifying person to file as, Death or birth. 2012taxes , Death or birth. 2012taxes Deductions, Line 2 (deductions). 2012taxes Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. 2012taxes Filing requirements, Child's earnings. 2012taxes As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. 2012taxes , Income from property received as a gift. 2012taxes Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. 2012taxes Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. 2012taxes Investment income of, Tax on unearned income of certain children. 2012taxes Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. 2012taxes Kidnapped, Kidnapped child. 2012taxes , Kidnapped child. 2012taxes Net unearned income, figuring of, Step 1. 2012taxes Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. 2012taxes Property received as gift, income from, Income from property received as a gift. 2012taxes Signing return, parent for child, Spouse unable to sign. 2012taxes Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. 2012taxes Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. 2012taxes Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. 2012taxes Unearned income of, Tax on unearned income of certain children. 2012taxes Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. 2012taxes Unearned income defined, Unearned income defined. 2012taxes Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. 2012taxes Churches, temples, etc. 2012taxes Charitable contributions to, Examples. 2012taxes , Table 24-1. 2012taxes Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. 2012taxes Citizen or resident test, Citizen or Resident Test Citizens outside U. 2012taxes S. 2012taxes Business travel outside U. 2012taxes S. 2012taxes , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. 2012taxes Standard meal allowance, Standard meal allowance for areas outside the continental United States. 2012taxes Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. 2012taxes S. 2012taxes Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. 2012taxes Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. 2012taxes Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. 2012taxes Civil service retirement benefits, Civil service retirement benefits. 2012taxes Civil suits, Court awards and damages. 2012taxes (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. 2012taxes Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. 2012taxes , Ministers' and military housing allowance. 2012taxes Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. 2012taxes Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 2012taxes Closing costs Real property transactions, Settlement costs. 2012taxes Sale of home, Settlement fees or closing costs. 2012taxes Clothing Military, Military uniforms. 2012taxes Moth damage, not casualty loss, Progressive deterioration. 2012taxes Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. 2012taxes Used clothing, charitable deduction for fair market value, Used clothing and household items. 2012taxes work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. 2012taxes Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. 2012taxes Coal and iron ore, Coal and iron ore. 2012taxes Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 2012taxes Gains or losses from sale or trade of, Investment interest deducted. 2012taxes IRA investment in, Investment in Collectibles, Exception. 2012taxes College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. 2012taxes , Table 24-1. 2012taxes Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. 2012taxes Education costs, Qualified tuition programs (QTPs). 2012taxes (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. 2012taxes Commission drivers Deduction of expenses, Statutory employees. 2012taxes Commissions, Supplemental Wages Advance, Advance commissions and other earnings. 2012taxes IRAs with brokers, Brokers' commissions. 2012taxes , Brokers' commissions. 2012taxes Property basis to include when buyer pays, Settlement costs. 2012taxes Sharing of (kickbacks), Kickbacks. 2012taxes Unearned, deduction for repayment of, Advance commissions and other earnings. 2012taxes Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. 2012taxes Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. 2012taxes , Community property. 2012taxes Alimony, difference from, Payments not alimony. 2012taxes IRAs, Community property laws. 2012taxes Married filing separately, Community property states. 2012taxes Medical and dental expenses, Community property states. 2012taxes Commuting expenses, Commuting expenses. 2012taxes , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. 2012taxes Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. 2012taxes Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. 2012taxes Unemployment, Unemployment compensation. 2012taxes Computation of tax, Computations Equal amounts, Equal amounts. 2012taxes Negative amounts, Negative amounts. 2012taxes Rounding off dollars, Rounding off dollars. 2012taxes Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. 2012taxes , Condemnations. 2012taxes Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. 2012taxes Period of ownership and use, Previous home destroyed or condemned. 2012taxes Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. 2012taxes Constructive receipt of income, Constructive receipt. 2012taxes , Payment to an agent. 2012taxes , Constructive receipt. 2012taxes Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. 2012taxes , Contributions, Table 24-1. 2012taxes Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. 2012taxes Political, Political Contributions Reservist repayments, Qualified reservist repayments. 2012taxes Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. 2012taxes Related party transactions, Losses on sales or trades of property. 2012taxes Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. 2012taxes Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. 2012taxes Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. 2012taxes Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. 2012taxes Sale or trade of Form 1099-S to report, Form 1099-S transactions. 2012taxes Period of ownership and use, Cooperative apartment. 2012taxes Cooperatives Patronage dividends, Patronage dividends. 2012taxes Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. 2012taxes Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. 2012taxes , Losses on sales or trades of property. 2012taxes Director fees as self-employment income, Corporate director. 2012taxes Reorganizations and nontaxable trade of stock, Corporate reorganizations. 2012taxes Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Cosmetics Not deductible as medical expense, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 2012taxes , Partly taxable. 2012taxes Cost-of-living allowances, Government cost-of-living allowances. 2012taxes Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. 2012taxes Examples of Charitable Contributions—A Quick Check, Membership fees or dues. 2012taxes Entertainment expense deduction not allowed, Club dues and membership fees. 2012taxes Coupon bonds, Coupon bonds. 2012taxes Court awards and damages (see Damages from lawsuits) Cousin, Cousin. 2012taxes Coverdell ESAs Additional tax on, Other taxes. 2012taxes CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. 2012taxes Charitable contributions charged to, Credit card. 2012taxes Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. 2012taxes , Credit for child and dependent care expenses. 2012taxes Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. 2012taxes , Credit for the elderly or the disabled. 2012taxes Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. 2012taxes Credit reports Costs not included in property basis, Settlement costs. 2012taxes Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. 2012taxes , Earned income credit. 2012taxes , Credit for child and dependent care expenses. 2012taxes , Credit for the elderly or the disabled. 2012taxes , Earned income credit. 2012taxes , Credit for child and dependent care expenses. 2012taxes , Credit for the elderly or the disabled. 2012taxes , Earned income credit. 2012taxes Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. 2012taxes , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. 2012taxes Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. 2012taxes Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. 2012taxes Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 2012taxes D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. 2012taxes , Disaster relief. 2012taxes (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. 2012taxes Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. 2012taxes , Childcare providers. 2012taxes , Care outside your home. 2012taxes (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. 2012taxes Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. 2012taxes Death of dependent, Death or birth. 2012taxes Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. 2012taxes , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. 2012taxes Paid by another, Debts paid for you. 2012taxes Payoff of debt included in sales transaction, Debt paid off. 2012taxes Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. 2012taxes Refund offset against, Refunds. 2012taxes , Offset against debts. 2012taxes Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. 2012taxes Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. 2012taxes Due dates, Filing for a decedent. 2012taxes Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. 2012taxes Spouse's death, Spouse died during the year. 2012taxes , Spouse died. 2012taxes Standard deduction, Decedent's final return. 2012taxes Transfer of property at death, Other property transactions. 2012taxes Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 2012taxes Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. 2012taxes , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. 2012taxes , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. 2012taxes Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 2012taxes Interest (see Interest payments) Investment expenses, Investment expenses. 2012taxes IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 2012taxes (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. 2012taxes Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. 2012taxes Performing artists' expenses, Expenses of certain performing artists. 2012taxes Prepaid insurance premiums, Prepaid insurance premiums. 2012taxes Prescription medicines, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Rental expenses, When to deduct. 2012taxes Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. 2012taxes Car expenses, Depreciation and section 179 deductions. 2012taxes Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. 2012taxes Stop-smoking programs, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. 2012taxes Recording fees, basis to include, Real estate taxes. 2012taxes Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. 2012taxes Nonqualified plans, Nonqualified deferred compensation plans. 2012taxes Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. 2012taxes Delivery services, Private delivery services. 2012taxes Business-related travel expense, Table 26-1. 2012taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2012taxes Demutualization of life insurance companies, Demutualization of life insurance companies. 2012taxes Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Dependent care Benefits, Dependent care benefits. 2012taxes , Dependent Care Benefits Center, Dependent care center. 2012taxes Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. 2012taxes , Exception for adopted child. 2012taxes , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 2012taxes (see also Child tax credit) Birth of, Death or birth. 2012taxes Born and died within year, Exception. 2012taxes , Born and died in 2013. 2012taxes Death of, Death or birth. 2012taxes Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. 2012taxes Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. 2012taxes Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). 2012taxes , Taxpayer identification numbers for aliens. 2012taxes Alien dependents, Born and died in 2013. 2012taxes Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. 2012taxes Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. 2012taxes Deposits, Fees and deposits. 2012taxes Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 2012taxes Depreciation Adjustment to basis for, Depreciation and section 179 deduction. 2012taxes Cars, Depreciation and section 179 deductions. 2012taxes Change of use of property, Basis for depreciation. 2012taxes Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. 2012taxes Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. 2012taxes Land, no depreciation of, Land. 2012taxes Rental property, Depreciation. 2012taxes , Depreciation Designated Roth Account Defined. 2012taxes , Designated Roth accounts. 2012taxes Designated Roth account, Designated Roth accounts. 2012taxes , Designated Roth accounts. 2012taxes Destroyed records, Destroyed records. 2012taxes Diaper service, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Differential wage payments, Differential wage payments. 2012taxes Differential wages Wages for reservists Military reserves, Differential wage payments. 2012taxes Direct deposit of refunds, Refunds Directors' fees, Corporate director. 2012taxes Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. 2012taxes , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. 2012taxes Armed forces, Disability. 2012taxes Blind (see Blind persons) Cafeteria plans, Cafeteria plans. 2012taxes Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 2012taxes Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. 2012taxes Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. 2012taxes Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. 2012taxes Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. 2012taxes Social security and railroad retirement benefits, deductions for, Disability payments. 2012taxes Special school or home for, deductibility of medical expense, Table 21-1. 2012taxes Medical and Dental Expenses Checklist. 2012taxes See Publication 502 for more information about these and other expenses. 2012taxes Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. 2012taxes Workers' compensation, Workers' Compensation Disability Income, Disability income. 2012taxes Disability benefits Earned income credit, Form 4029. 2012taxes Disability insurance payments Earned income credit, Disability insurance payments. 2012taxes Disability, permanent and total disability, Permanent and total disability. 2012taxes Disabled Child, Permanently and totally disabled. 2012taxes Dependent, Disabled dependent working at sheltered workshop. 2012taxes Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. 2012taxes , Disaster relief payments. 2012taxes , Disaster relief. 2012taxes (see also Terrorist attacks) Cash gifts to victims, Cash gifts. 2012taxes Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 2012taxes Unemployment assistance, Types of unemployment compensation. 2012taxes Employer's emergency disaster fund, Employer's emergency disaster fund. 2012taxes Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. 2012taxes Grants or payments, Disaster relief grants. 2012taxes Replacement of lost or destroyed property, Disaster relief. 2012taxes Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. 2012taxes , Adjusted Basis Disclosure statement, Disclosure statement. 2012taxes Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. 2012taxes Distributions, Eligible rollover distributions. 2012taxes (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). 2012taxes Qualified reservist, Qualified reservist distributions. 2012taxes Required minimum distributions, Required distributions. 2012taxes , Required distributions. 2012taxes , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. 2012taxes Dividends, Dividends and Other Distributions, Form 1099-DIV. 2012taxes , More information. 2012taxes (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. 2012taxes Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. 2012taxes Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. 2012taxes Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. 2012taxes Insurance dividends, Dividends on insurance policies. 2012taxes Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. 2012taxes Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. 2012taxes Qualified, Qualified Dividends, Qualified dividends. 2012taxes Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. 2012taxes Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. 2012taxes Sold stock, Dividends on stock sold. 2012taxes Stockholder debts when canceled as, Stockholder debt. 2012taxes Veterans' insurance, Dividends on veterans' insurance. 2012taxes Divorced parents, Children of divorced or separated parents (or parents who live apart). 2012taxes , Applying this special rule to divorced or separated parents (or parents who live apart). 2012taxes Divorced taxpayers, Alimony. 2012taxes (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. 2012taxes Child custody, Custodial parent and noncustodial parent. 2012taxes Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. 2012taxes Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. 2012taxes , Divorced persons. 2012taxes IRAs, Kay Bailey Hutchison Spousal IRA. 2012taxes , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. 2012taxes Mortgage interest, payment as alimony, Divorced or separated individuals. 2012taxes Personal exemption, Divorced or separated spouse. 2012taxes Real estate taxes, allocation of, Divorced individuals. 2012taxes Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. 2012taxes Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. 2012taxes Domestic help Withholding, Household workers. 2012taxes Domestic help, no exemption for, Housekeepers, maids, or servants. 2012taxes
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Multimedia Center

Welcome to the resource center for members of the media — online tools and information straight from the source available in both English, Spanish and more. Here you’ll find links to a variety of resources and multimedia files to help you report the latest tax news. We have press kits, news releases and public service advertisements, as well as sound bites, radio spots and more.

Social Media


The IRS participates on the following social media platforms, including:

  • YouTube:  The IRS has video channels that provide short, informative videos on various tax related topics in English, American Sign Language (ASL) and a variety of foreign languages.
  • Twitter:  IRS tweets include various tax-related announcements, news for tax professionals and hiring initiatives.
  • Facebook:  IRS has Facebook pages that post valuable tax information for tax professionals and those needing help in resolving long standing issues with the IRS. 
  • Tumblr:  The IRS Tumblr blog posts important tax information and announcements that link to IRS.gov and YouTube content.

IRS has also updated IRS2Go, a smartphone application that lets you interact with the IRS using your mobile device. The mobile application includes the following features:

  • Get your refund status or request a transcript.
  • Get tax updates. 
  • Watch IRS YouTube videos.
  • Follow the IRS.

For more information, visit our social media page. 

Video


We have numerous video Tax Tips available for viewing, along with their texts.

Audio


Need an audio spot for your website? We've compiled a host of MP3 files covering a variety of topics and formats.

  • Audio Files for Podcasts:  Hear them now, or download the MP3s to hear them later.

  • Radio PSAs:  These radio spots provide helpful information to get your taxes done. Many spots feature the voice of IRIS, a friendly IRS helper with useful information for your listeners during tax time. There are :30, :60 and donut spots to use as a plug in for local sponsors. We also have radio spots on some of our important programs, such as the Earned Income Tax Credit and our e-file and Free file programs. All of the spots are in MP3 format and can be downloaded.

Print Ads for Newspapers and Magazines


The latest IRS print ads can be used during calendar year 2014. The free ads are available in various sizes, in black and white and in color.

  • 1/3 page
  • 1/2 page
  • 1/6 page
  • 7 x 10

Text


In addition to audio and video Tax Tips, we also have them in print.

  • Print Tax Tips:  Daily Tax Tips for 2014 are available throughout the filing season.

Press Kits


Covering a specific topic? We may have a specific toolkit just for you. Get the facts, stats and IRS media contacts. Download feature articles, public service advertisements and more. Some of the press kits require flash 7.0 on your computer to view them.

  • Earned Income Tax Credit:  The EITC is a tax credit for people who work, but don't earn high incomes. Those who qualify could pay less federal tax, no tax or even get a refund.

Marketing Materials and Other Resources


Use these items to get you started or fill in empty spaces. You’ll find print public service advertisements (PSAs), posters and more.

e-News Subscriptions


Want to get the latest tax news right in your inbox? We’ve got a number of e-mail subscription services to choose from. Take a look and sign up for the ones that interest you.

 

Page Last Reviewed or Updated: 10-Feb-2014

The 2012taxes

2012taxes Publication 4492-A - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the temporary tax relief provided by the Food, Conservation, and Energy Act of 2008 for taxpayers in Kiowa County, Kansas, and surrounding areas, who were affected by the storms and tornadoes that began on May 4, 2007. 2012taxes Useful Items - You may want to see: Publication 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 590 Individual Retirement Arrangements (IRAs) 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8606Nondeductible IRAs 8915Qualified Hurricane Retirement Plan Distributions and Repayments See How To Get Tax Help on page 14 for information about getting publications and forms. 2012taxes Prev  Up  Next   Home   More Online Publications