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Amended 2012 Tax Form

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Amended 2012 Tax Form

Amended 2012 tax form Publication 915 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Amended 2012 tax form Tax questions. Amended 2012 tax form Useful Items - You may want to see: Reminders Future developments. Amended 2012 tax form  The IRS has created a page on IRS. Amended 2012 tax form gov for information about Publication 915, at www. Amended 2012 tax form irs. Amended 2012 tax form gov/pub915. Amended 2012 tax form Information about any future developments affecting Publication 915 (such as legislation enacted after we release it) will be posted on that page. Amended 2012 tax form Photographs of missing children. Amended 2012 tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amended 2012 tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amended 2012 tax form 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. Amended 2012 tax form Introduction This publication explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Amended 2012 tax form It is prepared through the joint efforts of the Internal Revenue Service (IRS), the Social Security Administration (SSA), and the U. Amended 2012 tax form S. Amended 2012 tax form Railroad Retirement Board (RRB). Amended 2012 tax form Social security benefits include monthly retirement, survivor, and disability benefits. Amended 2012 tax form They do not include supplemental security income (SSI) payments, which are not taxable. Amended 2012 tax form Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Amended 2012 tax form They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Amended 2012 tax form If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board, showing the amount. Amended 2012 tax form (If you are a nonresident alien, you should have received Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. Amended 2012 tax form ) Note. Amended 2012 tax form When the term “benefits” is used in this publication, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Amended 2012 tax form What is covered in this publication. Amended 2012 tax form   This publication covers the following topics: Whether any of your benefits are taxable, How much is taxable, How to report taxable benefits, How to treat lump-sum benefit payments, and Deductions related to your benefits, including a deduction or credit you can claim if your repayments are more than your gross benefits. Amended 2012 tax form The Appendix at the end of this publication explains items shown on your Form SSA-1099, SSA-1042S, RRB-1099, or RRB-1042S. Amended 2012 tax form What is not covered in this publication. Amended 2012 tax form   This publication does not cover the tax rules for the following railroad retirement benefits: Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits, Tier 2 benefits, Vested dual benefits, and Supplemental annuity benefits. Amended 2012 tax form For information on these taxable pension benefits, see Publication 575, Pension and Annuity Income. Amended 2012 tax form   This publication also does not cover the tax rules for foreign social security benefits. Amended 2012 tax form These benefits are taxable as annuities, unless they are exempt from U. Amended 2012 tax form S. Amended 2012 tax form tax or treated as a U. Amended 2012 tax form S. Amended 2012 tax form social security benefit under a tax treaty. Amended 2012 tax form Comments and suggestions. Amended 2012 tax form   We welcome your comments about this publication and your suggestions for future editions. Amended 2012 tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amended 2012 tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended 2012 tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended 2012 tax form   You can send your comments from www. Amended 2012 tax form irs. Amended 2012 tax form gov/formspubs/. Amended 2012 tax form Click on “More Information” and then on “Comment on Tax Forms and Publications”. Amended 2012 tax form   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. Amended 2012 tax form Ordering forms and publications. Amended 2012 tax form   Visit www. Amended 2012 tax form irs. Amended 2012 tax form 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. Amended 2012 tax form Internal Revenue Service 1201 N. Amended 2012 tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amended 2012 tax form   If you have a tax question, check the information available on IRS. Amended 2012 tax form gov or call 1-800-829-1040. Amended 2012 tax form We cannot answer tax questions sent to either of the above addresses. Amended 2012 tax form Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Amended 2012 tax form 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

Maryland Office of the Attorney General

Website: Maryland Office of the Attorney General

Address: Maryland Office of the Attorney General
Consumer Protection Division
200 Saint Paul Pl.
Baltimore, MD 21202

Phone Number: 410-528-8662 (Consumer Mediation) 410-576-6550 (Consumer Information) 410-528-1840 (Medical billing complaints)

Toll-free: 1-888-743-0023 (Switchboard) 1-877-261-8807 (Health plan decision appeals)

TTY: 410-576-6372 (MD)

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Regional Consumer Protection Offices

Maryland Attorney General's Office - Eastern Shore

Website: Maryland Attorney General's Office - Eastern Shore

Address: Maryland Attorney General's Office - Eastern Shore
Consumer Protection Division
201 Baptist St.
Salisbury, MD 21801-4976

Phone Number: 410-713-3620

Toll-free: 1-888-743-0023 (Baltimore office)

TTY: 410-576-6372

Maryland Attorney General's Office - Southern Maryland

Website: Maryland Attorney General's Office - Southern Maryland

Address: Maryland Attorney General's Office - Southern Maryland
15045 Burnt Store Rd.
Hughesville, MD 20637

Phone Number: 301-274-4620

Toll-free: 1-866-366-8343

TTY: 410-576-6372 (Baltimore office)

Maryland Attorney General's Office - Western Maryland

Website: Maryland Attorney General's Office - Western Maryland

Address: Maryland Attorney General's Office - Western Maryland
Consumer Protection Division
44 N. Potomac St., Suite 104
Hagerstown, MD 21740

Phone Number: 301-791-4780

TTY: 410-576-6372 (Baltimore office)

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County Consumer Protection Offices

Howard County Office of Consumer Affairs

Website: Howard County Office of Consumer Affairs

Address: Howard County Office of Consumer Affairs
6751 Columbia Gateway Dr.
Columbia, MD 21046

Phone Number: 410-313-6420

Montgomery County Office of Consumer Protection

Website: Montgomery County Office of Consumer Protection

Address: Montgomery County Office of Consumer Protection
100 Maryland Ave., Suite 330
Rockville, MD 20850

Phone Number: 240-777-3636 240-777-3681 (Anonymous Consumer Tip Line)

TTY: 240-773-3556

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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 Labor, Licensing and Regulation

Website: Department of Labor, Licensing and Regulation

Address: Department of Labor, Licensing and Regulation
Commissioner of Financial Regulation
500 N. Calvert St., Suite 402
Baltimore, MD 21202

Phone Number: 410-230-6077 (Consumer Services)

Toll-free: 1-888-784-0136 (MD)

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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.

Insurance Administration

Website: Insurance Administration

Address: Insurance Administration
Consumer Division
200 St. Paul Pl.
Suite 2700
Baltimore, MD 21202

Phone Number: 410-468-2000

Toll-free: 1-800-492-6116

TTY: 1-800-735-2258

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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.

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Securities Division
200 Saint Paul Pl.
Baltimore, MD 21202-2020

Phone Number: 410-576-6360

Toll-free: 1-888-743-0023 (MD)

TTY: 410-576-6372

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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.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Six St. Paul St., 16th Floor
Baltimore, MD 21202-6806

Phone Number: 410-767-8028

Toll-free: 1-800-492-0474

TTY: 1-800-201-7165

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The Amended 2012 Tax Form

Amended 2012 tax form Car Expenses Table of Contents Introduction Depreciation of CarSpecial Depreciation Allowance Depreciation Limit Amended Return Election Not To Claim Special Allowance If you purchased a car after September 10, 2001, for use in your business (or as an employee) and figure your deductible expenses using the actual car expense method, new law contains provisions that may affect your depreciation deduction for that car. Amended 2012 tax form Publication 463, Travel, Entertainment, Gift, and Car Expenses, contains information on figuring depreciation on your car. Amended 2012 tax form However, Publication 463 does not contain the new provisions because it was printed before the law was enacted. Amended 2012 tax form The new provisions are in the Supplement to Publication 463, which is reprinted below. Amended 2012 tax form Supplement to Publication 463 Travel, Entertainment, Gift, and Car Expenses   Introduction This supplemental publication is for taxpayers who purchased a car for business purposes after September 10, 2001, and figure their deductible expenses, including a deduction for depreciation, using the actual car expense method. Amended 2012 tax form After Publication 463 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. Amended 2012 tax form Certain provisions of this new law may reduce your taxes for 2001. Amended 2012 tax form The new law contains the following provisions. Amended 2012 tax form A new depreciation deduction, the special depreciation allowance. Amended 2012 tax form An increase in the limit on depreciation for any car for which you claim the new special depreciation allowance. Amended 2012 tax form If you have already filed your 2001 return, you may wish to file an amended return to claim any of these benefits. Amended 2012 tax form See Amended Return, later. Amended 2012 tax form Depreciation of Car If you used the actual car expense method to figure your deduction for a car you own and use in your business (or as an employee), you generally can claim a depreciation deduction. Amended 2012 tax form However, there is a limit on the depreciation deduction you can take for your car each year. Amended 2012 tax form See Depreciation Limit later. Amended 2012 tax form Special Depreciation Allowance The new law allows you to claim a special depreciation allowance. Amended 2012 tax form This special allowance is a deduction equal to 30% of the depreciable basis of qualified property. Amended 2012 tax form You figure the amount of the special depreciation allowance after any section 179 deduction you choose to claim, but before figuring your regular depreciation deduction under the Modified Accelerated Cost Recovery System (MACRS). Amended 2012 tax form See Depreciation Deduction under Actual Car Expenses in chapter 4 of Publication 463 for information about MACRS. Amended 2012 tax form You can claim the special depreciation allowance only for the year the qualified property is placed in service. Amended 2012 tax form Qualified property. Amended 2012 tax form   Qualified property includes a car (any four-wheeled vehicle, including a truck or van not more than 6,000 pounds, that is made primarily for use on public streets, roads, and highways) that meets all of the following requirements. Amended 2012 tax form You bought it new. Amended 2012 tax form You bought it after September 10, 2001. Amended 2012 tax form (But a car is not qualified property if a binding written contract for you to buy the car was in effect before September 11, 2001. Amended 2012 tax form ) You began using it for business after September 10, 2001, and used it more than 50% in a qualified business use. Amended 2012 tax form Example. Amended 2012 tax form Bob bought a new car on October 15, 2001, for $20,000 and placed it in service immediately, using it 75% for business. Amended 2012 tax form Bob's car is qualified property. Amended 2012 tax form Bob chooses not to take a section 179 deduction for the car. Amended 2012 tax form He does claim the new special depreciation allowance. Amended 2012 tax form Bob first must figure the car's depreciable basis, which is $15,000 ($20,000 × . Amended 2012 tax form 75). Amended 2012 tax form He then figures the special depreciation allowance of $4,500 ($15,000 × . Amended 2012 tax form 30). Amended 2012 tax form The remaining depreciable basis of $10,500 ($15,000 - $4,500) is depreciated using MACRS (200% declining balance method, half-year convention) and results in a deduction of $2,100 ($10,500 × . Amended 2012 tax form 20), for a total depreciation deduction for 2001 of $6,600 ($4,500 + $2,100). Amended 2012 tax form However, Bob's depreciation deduction is limited to $5,745 ($7,660 × . Amended 2012 tax form 75), as discussed next. Amended 2012 tax form Depreciation Limit The limit on your depreciation deduction for 2001 is increased to $7,660 for a car that is qualified property (defined above) and for which you claim the special depreciation allowance. Amended 2012 tax form The limit is increased to $23,080 if the car is an electric car. Amended 2012 tax form The section 179 deduction is treated as depreciation for purposes of this limit. Amended 2012 tax form If you use a car less than 100% in your business or work, the limit is $7,660 (or $23,080 for an electric car) multiplied by the percentage of business and investment use during the year. Amended 2012 tax form For cars that do not qualify for (or for which you choose not to claim) the special depreciation allowance, the limit remains $3,060 ($9,280 for electric cars). Amended 2012 tax form Amended Return If you filed your 2001 calendar year return before June 1, 2002, and did not claim the new special depreciation allowance for a qualified car, you can claim it by filing an amended return on Form 1040X, Amended U. Amended 2012 tax form S. Amended 2012 tax form Individual Income Tax Return, by April 15, 2003. Amended 2012 tax form At the top of the Form 1040X, print “Filed pursuant to Revenue Procedure 2002–33. Amended 2012 tax form ” If you are an employee, attach Form 2106, Employee Business Expenses (revised March 2002). Amended 2012 tax form If you are self-employed, attach Form 4562, Depreciation and Amortization (revised March 2002). Amended 2012 tax form Or, you can claim the special depreciation allowance by filing Form 3115, Application for Change in Accounting Method, with your 2002 return. Amended 2012 tax form For details, see Revenue Procedure 2002–33. Amended 2012 tax form (But, filing Form 1040X for 2001 enables you to claim the special allowance earlier than attaching Form 3115 to your 2002 return. Amended 2012 tax form ) You cannot claim the special depreciation allowance on an amended return (or by using Form 3115) if you made, or are treated as having made, the election not to claim it described later. Amended 2012 tax form Example. Amended 2012 tax form The facts are the same as in the previous example except that Bob filed his original 2001 income tax return on April 15, 2002, and claimed a $3,000 ($20,000 x . Amended 2012 tax form 75 x . Amended 2012 tax form 20) depreciation deduction for his new car using MACRS. Amended 2012 tax form Bob now wishes to claim the special depreciation allowance for his new car on an amended 2001 return. Amended 2012 tax form Bob, who is an employee, files Form 1040X, by April 15, 2003, with an updated Form 2106 (revised March 2002) attached, increasing his total depreciation deduction to $5,745, as figured in the earlier example. Amended 2012 tax form Bob's new filled-in Form 2106 is shown later. Amended 2012 tax form Election Not To Claim Special Allowance You can elect not to claim the special depreciation allowance for a car by making a statement attached to, or written on, your return indicating that you are electing not to claim the special depreciation allowance for 5-year property. Amended 2012 tax form As a general rule, you must make this election by the due date (including extensions) of your return. Amended 2012 tax form You can have an automatic extension of 6 months from the due date of your return (excluding extensions) to make the election with an amended return. Amended 2012 tax form To get this extension, you must have filed your original return by the due date (including extensions). Amended 2012 tax form At the top of the statement, print “Filed pursuant to section 301. Amended 2012 tax form 9100–2. Amended 2012 tax form ” If you elect not to claim the special depreciation allowance for a car, you cannot claim it for any other 5-year property placed in service during the same year. Amended 2012 tax form Unless you elect (or are treated as electing) not to claim the special depreciation allowance, you must reduce the car's adjusted basis by the amount of the allowance, even if the allowance was not claimed. Amended 2012 tax form Deemed election for return filed before June 1, 2002. Amended 2012 tax form   If you did not make the election not to claim the special depreciation allowance in the time and manner described above, you will still be treated as electing not to claim it if all of the following apply. Amended 2012 tax form You filed your 2001 return before June 1, 2002. Amended 2012 tax form You claimed depreciation on your return but did not claim the special depreciation allowance. Amended 2012 tax form You did not file an amended 2001 return by April 15, 2003, or a Form 3115 with your 2002 return, to claim the special depreciation allowance. Amended 2012 tax form Form 2106, Page 1, for Bob Smith Form 2106, Page 2, for Bob Smith Prev  Up  Next   Home   More Online Publications