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Amended 2012 Tax Return

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Amended 2012 Tax Return

Amended 2012 tax return Publication 521 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Amended 2012 tax return Tax questions. Amended 2012 tax return Useful Items - You may want to see: What's New Standard mileage rate. Amended 2012 tax return  For 2013, the standard mileage rate for using your vehicle to move to a new home is 24 cents per mile. Amended 2012 tax return See Travel by car under Deductible Moving Expenses. Amended 2012 tax return Reminders Future developments. Amended 2012 tax return  For the latest information about developments related to Publication 521, such as legislation enacted after it was published, go to www. Amended 2012 tax return irs. Amended 2012 tax return gov/pub521. Amended 2012 tax return Change of address. Amended 2012 tax return  If you change your mailing address, be sure to notify the IRS using Form 8822, Change of Address. Amended 2012 tax return Mail it to the Internal Revenue Service Center for your old address. Amended 2012 tax return Addresses for the service centers are on the back of the form. Amended 2012 tax return If you change your business address or the identity of your responsible party, use Form 8822-B, Change of Address or Responsible Party—Business. Amended 2012 tax return Photographs of missing children. Amended 2012 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amended 2012 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amended 2012 tax return 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 return Introduction This publication explains the deduction of certain expenses of moving to a new home because you changed job locations or started a new job. Amended 2012 tax return It includes the following topics. Amended 2012 tax return Who can deduct moving expenses. Amended 2012 tax return What moving expenses are deductible. Amended 2012 tax return What moving expenses are not deductible. Amended 2012 tax return How a reimbursement affects your moving expense deduction. Amended 2012 tax return How and when to report moving expenses. Amended 2012 tax return Special rules for members of the Armed Forces. Amended 2012 tax return Form 3903, Moving Expenses, is used to claim the moving expense deduction. Amended 2012 tax return An example of how to report your moving expenses, including a filled-in Form 3903, is shown near the end of the publication. Amended 2012 tax return You may be able to deduct moving expenses whether you are self-employed or an employee. Amended 2012 tax return Your expenses generally must be related to starting work at your new job location. Amended 2012 tax return However, certain retirees and survivors may qualify to claim the deduction even though they are not starting work at a new job location. Amended 2012 tax return See Who Can Deduct Moving Expenses. Amended 2012 tax return Recordkeeping. Amended 2012 tax return    It is important to maintain an accurate record of expenses you paid to move. Amended 2012 tax return You should save items such as receipts, bills, cancelled checks, credit card statements, and mileage logs. Amended 2012 tax return Also, you should save your Form W-2 and statements of reimbursement from your employer. Amended 2012 tax return Comments and suggestions. Amended 2012 tax return   We welcome your comments about this publication and your suggestions for future editions. Amended 2012 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amended 2012 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amended 2012 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amended 2012 tax return   You can send your comments from www. Amended 2012 tax return irs. Amended 2012 tax return gov/formspubs/. Amended 2012 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. Amended 2012 tax return   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 return Ordering forms and publications. Amended 2012 tax return   Visit www. Amended 2012 tax return irs. Amended 2012 tax return 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 return Internal Revenue Service 1201 N. Amended 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amended 2012 tax return   If you have a tax question, check the information available on IRS. Amended 2012 tax return gov or call 1-800-829-1040. Amended 2012 tax return We cannot answer tax questions sent to either of the above addresses. Amended 2012 tax return Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide Forms (and Instructions) 1040 U. Amended 2012 tax return S. Amended 2012 tax return Individual Income Tax Return 1040X Amended U. Amended 2012 tax return S. Amended 2012 tax return Individual Income Tax Return 3903 Moving Expenses 8822 Change of Address 8822–B Change of Address or Responsible Party-Business See How To Get Tax Help, near the end of this publication, for information about getting the publications and the forms listed above. Amended 2012 tax return Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Flooding, Mudslides and Landslides in West Virginia

Updated 4/19/2012 to include Harrison, Preston and Wayne counties

WVA-2012-1, March 19, 2012

CHARLESTON — Victims of the severe storms, tornadoes, flooding, mudslides and landslides that began on Feb. 29, 2012 in parts of West Virginia may qualify for tax relief from the Internal Revenue Service.

The President has declared Harrison, Lincoln, Marion, Preston, Taylor and Wayne counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “West Virginia/Severe Storms, Tornadoes, Flooding, Mudslides, and Landslides” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 06-Mar-2014

The Amended 2012 Tax Return

Amended 2012 tax return Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. Amended 2012 tax return They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. Amended 2012 tax return Chapter 36 discusses the earned income credit. Amended 2012 tax return Chapter 37 discusses a wide variety of other credits, such as the adoption credit. Amended 2012 tax return Table of Contents 30. Amended 2012 tax return   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. Amended 2012 tax return   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. Amended 2012 tax return Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Amended 2012 tax return Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Amended 2012 tax return Figuring the Child's Tax (Form 8615, Part III) 32. Amended 2012 tax return   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. Amended 2012 tax return Employment Taxes for Household Employers 33. Amended 2012 tax return   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. Amended 2012 tax return   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35. Amended 2012 tax return   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. Amended 2012 tax return   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Amended 2012 tax return Rules for EveryoneRule 1. Amended 2012 tax return Your AGI Must Be Less Than: Rule 2. Amended 2012 tax return You Must Have a Valid Social Security Number (SSN) Rule 3. Amended 2012 tax return Your Filing Status Cannot Be Married Filing Separately Rule 4. Amended 2012 tax return You Must Be a U. Amended 2012 tax return S. Amended 2012 tax return Citizen or Resident Alien All Year Rule 5. Amended 2012 tax return You Cannot File Form 2555 or Form 2555-EZ Rule 6. Amended 2012 tax return Your Investment Income Must Be $3,300 or Less Rule 7. Amended 2012 tax return You Must Have Earned Income Part B. Amended 2012 tax return Rules If You Have a Qualifying ChildRule 8. Amended 2012 tax return Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Amended 2012 tax return Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Amended 2012 tax return You Cannot Be a Qualifying Child of Another Taxpayer Part C. Amended 2012 tax return Rules If You Do Not Have a Qualifying ChildRule 11. Amended 2012 tax return You Must Be at Least Age 25 but Under Age 65 Rule 12. Amended 2012 tax return You Cannot Be the Dependent of Another Person Rule 13. Amended 2012 tax return You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Amended 2012 tax return You Must Have Lived in the United States More Than Half of the Year Part D. Amended 2012 tax return Figuring and Claiming the EICRule 15. Amended 2012 tax return Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Amended 2012 tax return John and Janet Smith (Form 1040A) Example 2. Amended 2012 tax return Kelly Green (Form 1040EZ) 37. Amended 2012 tax return   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications