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Federal Income Tax Forms 2012

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Federal Income Tax Forms 2012

Federal income tax forms 2012 Index A Alien Resident, Resident alien. Federal income tax forms 2012 American Institute in Taiwan, U. Federal income tax forms 2012 S. Federal income tax forms 2012 employees of, American Institute in Taiwan. Federal income tax forms 2012 American Samoa, possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Apprentices, treaty benefits for, Common Benefits Assistance (see Tax help) B Binational social security agreements, Bilateral Social Security (Totalization) Agreements Blocked income, Blocked Income Bona fide residence test Defined, Bona Fide Residence Test First year, Bona fide resident for part of a year. Federal income tax forms 2012 Last year, Bona fide resident for part of a year. Federal income tax forms 2012 Meeting the requirements, Publication 54 - Additional Material Qualifying for, Bona fide residence. Federal income tax forms 2012 , Reassignment. Federal income tax forms 2012 Treaty provisions, Special agreements and treaties. Federal income tax forms 2012 Voting by absentee ballot, Effect of voting by absentee ballot. Federal income tax forms 2012 Waiver of time requirements, Waiver of Time Requirements, U. Federal income tax forms 2012 S. Federal income tax forms 2012 Travel Restrictions C Camps, foreign, Foreign camps. Federal income tax forms 2012 Carryover of housing deduction, Carryover. Federal income tax forms 2012 Change of address, Reminders Choosing the exclusion, Choosing the Exclusion, When You Can Choose the Exclusion Clergy, self-employment tax on, Members of the Clergy Community income, Community income. Federal income tax forms 2012 Competent authority assistance, Competent Authority Assistance Contributions To foreign charitable organizations, Contributions to Foreign Charitable Organizations To IRAs, Contributions to Individual Retirement Arrangements Conventions, income tax, Purpose of Tax Treaties Credit Earned income, Earned income credit. Federal income tax forms 2012 , Earned income credit. Federal income tax forms 2012 Foreign tax, Foreign tax credit. Federal income tax forms 2012 , Taxes of Foreign Countries and U. Federal income tax forms 2012 S. Federal income tax forms 2012 Possessions, Deduction for Other Foreign Taxes, Common Benefits Related to excluded income, Items Related to Excluded Income Currency Foreign, Foreign Currency D Deductions Contributions to foreign charitable organizations, Contributions to Foreign Charitable Organizations Foreign taxes, Taxes of Foreign Countries and U. Federal income tax forms 2012 S. Federal income tax forms 2012 Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Housing, foreign, Foreign Housing Deduction IRA contributions, Contributions to Individual Retirement Arrangements Moving expenses, Moving Expenses, Forms To File Related to excluded income, Items Related to Excluded Income Reporting, How To Report Deductions Dependents Exemption for, Exemptions, Publication 54 - Additional Material Individual taxpayer identification number (ITIN), Social security number. Federal income tax forms 2012 Social security number, Social security number. Federal income tax forms 2012 Deposit of foreign currency with disbursing officer, Deposit of foreign currency with disbursing officer. Federal income tax forms 2012 E Earned income Foreign, Foreign Earned Income, Foreign camps. Federal income tax forms 2012 , Publication 54 - Additional Material Source of, Source of Earned Income Types of, Earned and Unearned Income, Storage expense reimbursements. Federal income tax forms 2012 Earned income credit, Earned income credit. Federal income tax forms 2012 , Earned income credit. Federal income tax forms 2012 Employer-provided amounts, Employer-provided amounts. Federal income tax forms 2012 Estimated tax, Estimated Tax Exclusion Foreign earned income, Foreign Earned Income Exclusion, When You Can Choose the Exclusion Housing, Foreign Housing Exclusion, Choosing the exclusion. Federal income tax forms 2012 Meals and lodging, Exclusion of Meals and Lodging U. Federal income tax forms 2012 S. Federal income tax forms 2012 possessions, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Exemptions Dependents, Exemptions, Publication 54 - Additional Material Spouse, Exemptions, Publication 54 - Additional Material Extensions Filing income tax return, Extensions, Return filed before test is met. Federal income tax forms 2012 Meeting bona fide residence or physical presence test, Extension of time to meet tests. Federal income tax forms 2012 F Fellowships, Scholarships and fellowships. Federal income tax forms 2012 Figuring estimated tax on nonconvertible foreign income, Figuring estimated tax on nonconvertible foreign currency. Federal income tax forms 2012 Figuring U. Federal income tax forms 2012 S. Federal income tax forms 2012 income tax, Figuring actual tax. Federal income tax forms 2012 Filing information Estimated tax, Estimated Tax Filing requirements, Filing Requirements Nonresident spouse treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Federal income tax forms 2012 Filing requirements By filing status, Filing Requirements Foreign currency, Foreign Currency When to file and pay, When To File and Pay, Return filed before test is met. Federal income tax forms 2012 , Publication 54 - Additional Material Where to file, Where To File, Publication 54 - Additional Material Foreign Camps, Foreign camps. Federal income tax forms 2012 Country, defined, Foreign Country Currency, Foreign Currency Earned income, Foreign Earned Income, Foreign camps. Federal income tax forms 2012 , Publication 54 - Additional Material Household, second, Second foreign household. Federal income tax forms 2012 Foreign currency, deposit with disbursing officer, Deposit of foreign currency with disbursing officer. Federal income tax forms 2012 Foreign earned income Defined, Foreign Earned Income, More information. Federal income tax forms 2012 U. Federal income tax forms 2012 S. Federal income tax forms 2012 Government employees, U. Federal income tax forms 2012 S. Federal income tax forms 2012 Government Employees, More information. Federal income tax forms 2012 Foreign earned income exclusion Choosing, Choosing the Exclusion, When You Can Choose the Exclusion Defined, Foreign Earned Income Exclusion Earned income credit, Earned income credit. Federal income tax forms 2012 Foreign tax credit, Foreign tax credit or deduction. Federal income tax forms 2012 Income received after year earned, Paid in year following work. Federal income tax forms 2012 , Example. Federal income tax forms 2012 Limit, Limit on Excludable Amount, Physical presence test. Federal income tax forms 2012 , Publication 54 - Additional Material Maximum exclusion, Limit on Excludable Amount, Physical presence test. Federal income tax forms 2012 Part-year exclusion, Part-year exclusion. Federal income tax forms 2012 Physical presence test, maximum exclusion, Physical presence test. Federal income tax forms 2012 Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Federal income tax forms 2012 Revoking choice, Revoking the Exclusion Foreign housing exclusion Earned income credit, Earned income credit. Federal income tax forms 2012 Foreign tax credit, Foreign tax credit or deduction. Federal income tax forms 2012 Foreign housing exclusion/deduction Carryover of deduction, Carryover. Federal income tax forms 2012 Deduction, figuring, Foreign Housing Deduction Exclusion, figuring, Foreign Housing Exclusion, Choosing the exclusion. Federal income tax forms 2012 Housing amount, Housing Amount Housing expenses, Housing expenses. Federal income tax forms 2012 Married couples, Married Couples Requirements, Who Qualifies for the Exclusions and the Deduction?, Foreign camps. Federal income tax forms 2012 Second foreign household, Second foreign household. Federal income tax forms 2012 Foreign tax credit Earned income exclusion, Foreign tax credit or deduction. Federal income tax forms 2012 , Foreign tax credit or deduction. Federal income tax forms 2012 Foreign taxes Credit for, Foreign tax credit. Federal income tax forms 2012 , Taxes of Foreign Countries and U. Federal income tax forms 2012 S. Federal income tax forms 2012 Possessions, Deduction for Other Foreign Taxes, Common Benefits Deduction for, Taxes of Foreign Countries and U. Federal income tax forms 2012 S. Federal income tax forms 2012 Possessions, Deduction for Other Foreign Taxes, Common Benefits, Publication 54 - Additional Material Paid on excluded income, Foreign taxes paid on excluded income. Federal income tax forms 2012 Form 1040-ES, Estimated Tax 1040X, Return filed before test is met. Federal income tax forms 2012 , How To Make the Choice 1116, Credit for Foreign Income Taxes 2032, Foreign affiliate. Federal income tax forms 2012 2350, How to get an extension. Federal income tax forms 2012 2555, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 2555-EZ, Choosing the Exclusion, Form 2555 and Form 2555-EZ, Form 2555 3115, Blocked Income 3903, Forms To File 4361, Members of the Clergy 4563, American Samoa. Federal income tax forms 2012 4868, Automatic 6-month extension. Federal income tax forms 2012 673, Statement. Federal income tax forms 2012 8689, Non-USVI resident with USVI income. Federal income tax forms 2012 8822, Reminders W-4, Foreign tax credit. Federal income tax forms 2012 Free tax services, Free help with your tax return. Federal income tax forms 2012 Frequently asked questions (FAQs), Publication 54 - Additional Material Fulbright grant, Fulbright Grant, Publication 54 - Additional Material G General tax questions, Publication 54 - Additional Material Green card test, Resident alien. Federal income tax forms 2012 Guam Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of Guam. Federal income tax forms 2012 Where to file, Resident of Guam. Federal income tax forms 2012 H Help (see Tax help) Housing Amount, Housing Amount, Self-employed and employer-provided amounts. Federal income tax forms 2012 Deduction, Foreign Housing Exclusion and Deduction, Foreign Housing Deduction Exclusion, Foreign Housing Exclusion and Deduction, Choosing the exclusion. Federal income tax forms 2012 Expenses, Housing expenses. Federal income tax forms 2012 I Income Apprentices, treaty benefits for, Common Benefits Artist, Income of an artist. Federal income tax forms 2012 Blocked, Blocked Income Community, Community income. Federal income tax forms 2012 Corporation, Income from a corporation. Federal income tax forms 2012 Earned, Foreign Earned Income, Foreign camps. Federal income tax forms 2012 , Publication 54 - Additional Material Employer's property or facilities, use of, Use of employer's property or facilities. Federal income tax forms 2012 Investment, treaty benefits for, Common Benefits Partnership, Income from a sole proprietorship or partnership. Federal income tax forms 2012 Pensions and annuities, Pensions and annuities. Federal income tax forms 2012 , Common Benefits Personal service, treaty benefits for, Common Benefits Professional fees, Professional fees. Federal income tax forms 2012 Professors, treaty benefits for, Common Benefits Railroad retirement benefits, Publication 54 - Additional Material Reimbursement of employee expenses, Reimbursement of employee expenses. Federal income tax forms 2012 Reimbursement of moving expenses, Reimbursement of moving expenses. Federal income tax forms 2012 Rental, Rental income. Federal income tax forms 2012 Royalties, Royalties. Federal income tax forms 2012 Social security benefits, Publication 54 - Additional Material Sole proprietorship, Income from a sole proprietorship or partnership. Federal income tax forms 2012 Source of, Source of Earned Income Stock options, Stock options. Federal income tax forms 2012 Students, treaty benefits for, Common Benefits Teachers, treaty benefits for, Common Benefits Trainees, treaty benefits for, Common Benefits Unearned, Earned and Unearned Income Indefinite assignment, Temporary or Indefinite Assignment Individual retirement arrangements (IRAs), Contributions to Individual Retirement Arrangements Individual taxpayer identification number (ITIN), Social security number. Federal income tax forms 2012 Investment income, treaty benefits for, Common Benefits IRAs, Contributions to Individual Retirement Arrangements L Limit on Foreign housing deduction, Limit Housing expenses, Limit on housing expenses. Federal income tax forms 2012 Income exclusion, Limit on Excludable Amount, Physical presence test. Federal income tax forms 2012 Lodging, exclusion of, Exclusion of Meals and Lodging M Married couples, Married Couples Meals and lodging, exclusion of, Exclusion of Meals and Lodging Moving Allocating expenses, Allocation of Moving Expenses Deducting expenses, Moving Expenses, Forms To File Reimbursement of expenses, Reimbursement of moving expenses. Federal income tax forms 2012 N Nonresident spouse Social security number, Social Security Number (SSN) Treated as resident, Nonresident Alien Spouse Treated as a Resident, Foreign earned income exclusion. Federal income tax forms 2012 Northern Mariana Islands Possession exclusion, American Samoa, Guam, and the Commonwealth of the Northern Mariana Islands Residents of, Resident of the Commonwealth of the Northern Mariana Islands. Federal income tax forms 2012 Where to file, Resident of the Commonwealth of the Northern Mariana Islands. Federal income tax forms 2012 P Part-year exclusion, Part-year exclusion. Federal income tax forms 2012 Pay for personal services, Earned income. Federal income tax forms 2012 , Common Benefits Paying U. Federal income tax forms 2012 S. Federal income tax forms 2012 tax in foreign currency, Paying U. Federal income tax forms 2012 S. Federal income tax forms 2012 tax in foreign currency. Federal income tax forms 2012 Payment of tax, When To File and Pay Penalties and interest, Publication 54 - Additional Material Pensions and annuities Income from, Pensions and annuities. Federal income tax forms 2012 , Common Benefits Withholding from, Withholding from pension payments. Federal income tax forms 2012 Physical presence test 12-month period, How to figure the 12-month period. Federal income tax forms 2012 Defined, Physical Presence Test Maximum exclusion, Physical presence test. Federal income tax forms 2012 Meeting the requirements, Publication 54 - Additional Material Waiver of time requirements, Waiver of Time Requirements, U. Federal income tax forms 2012 S. Federal income tax forms 2012 Travel Restrictions Professors, treaty benefits for, Common Benefits Publications (see Tax help) Puerto Rico Possession exclusion, Puerto Rico and U. Federal income tax forms 2012 S. Federal income tax forms 2012 Virgin Islands Residents of, Puerto Rico. Federal income tax forms 2012 Q Questions and answers, Publication 54 - Additional Material R Railroad retirement benefits, Publication 54 - Additional Material Reimbursement Accountable plan, Accountable plan. Federal income tax forms 2012 Employee expenses, Reimbursement of employee expenses. Federal income tax forms 2012 Moving expenses, Reimbursement of moving expenses. Federal income tax forms 2012 Resident alien defined, Resident alien. Federal income tax forms 2012 Revoking choice to exclude, Revoking the Exclusion S Scholarship and fellowship grants, Publication 54 - Additional Material Scholarships, Scholarships and fellowships. Federal income tax forms 2012 Second foreign household, Second foreign household. Federal income tax forms 2012 , Married Couples Self-employment tax Clergy, Members of the Clergy Exemption from, Exemption From Social Security and Medicare Taxes How to pay, Publication 54 - Additional Material Who must pay, Who Must Pay Self-Employment Tax? Social security and Medicare taxes, Social Security and Medicare Taxes Social security benefits, Publication 54 - Additional Material Social security number Dependents, Social security number. Federal income tax forms 2012 Nonresident spouse, Social Security Number (SSN) Source of earned income, Source of Earned Income Spouse, exemption for, Exemptions, Publication 54 - Additional Material Students, treaty benefits for, Common Benefits Substantial presence test, Resident alien. Federal income tax forms 2012 T Taiwan, American Institute in, American Institute in Taiwan. Federal income tax forms 2012 Tax help, How To Get Tax Help Tax home, Tax Home in Foreign Country, Temporary or Indefinite Assignment Tax treaties Benefits of, Common Benefits, More information on treaties. Federal income tax forms 2012 Competent authority assistance, Competent Authority Assistance Determining residence, Special agreements and treaties. Federal income tax forms 2012 Obtaining copies of, Obtaining Copies of Tax Treaties Purpose of, Purpose of Tax Treaties Teachers, treaty benefits for, Common Benefits Temporary assignment, expenses, Temporary or Indefinite Assignment Totalization agreements, Bilateral Social Security (Totalization) Agreements Trainees, treaty benefits for, Common Benefits Travel restrictions, U. Federal income tax forms 2012 S. Federal income tax forms 2012 Travel Restrictions Treaties (see Tax treaties) TTY/TDD information, How To Get Tax Help U U. Federal income tax forms 2012 S. Federal income tax forms 2012 Government employees, U. Federal income tax forms 2012 S. Federal income tax forms 2012 Government Employees, More information. Federal income tax forms 2012 U. Federal income tax forms 2012 S. Federal income tax forms 2012 Virgin Islands Possession exclusion, Puerto Rico and U. Federal income tax forms 2012 S. Federal income tax forms 2012 Virgin Islands V Virgin Islands Nonresidents of, Non-USVI resident with USVI income. Federal income tax forms 2012 Residents of, Resident of U. Federal income tax forms 2012 S. Federal income tax forms 2012 Virgin Islands (USVI). Federal income tax forms 2012 Where to file, Resident of U. Federal income tax forms 2012 S. Federal income tax forms 2012 Virgin Islands (USVI). Federal income tax forms 2012 W Waiver of time requirements, Waiver of Time Requirements, U. Federal income tax forms 2012 S. Federal income tax forms 2012 Travel Restrictions When to file and pay, When To File and Pay, Return filed before test is met. Federal income tax forms 2012 , Publication 54 - Additional Material Where to file Claiming exclusion/deduction, Where To File Commonwealth of the Northern Mariana Islands residents, Resident of the Commonwealth of the Northern Mariana Islands. Federal income tax forms 2012 Guam residents, Resident of Guam. Federal income tax forms 2012 No legal residence in U. Federal income tax forms 2012 S. Federal income tax forms 2012 , Where To File Virgin Islands residents, nonresidents, Resident of U. Federal income tax forms 2012 S. Federal income tax forms 2012 Virgin Islands (USVI). Federal income tax forms 2012 Withholding Income tax, Income Tax Withholding , Publication 54 - Additional Material Pension payments, Withholding from pension payments. Federal income tax forms 2012 Prev  Up     Home   More Online Publications
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Tax Information for Charitable Organizations

Life Cycle of a Public Charity/Private Foundation
Links to helpful information about points of intersection between charitable organizations and the IRS, including access to explanatory information and forms that an organization may need to file with the IRS.

Exemption Requirements - 501(c)(3) Organizations
A brief description of the requirements for exemption under IRC Section 501(c)(3).

Application for Recognition of Exemption
Procedures for applying for exemption under Internal Revenue Section 501(c)(3).

Exempt Organizations - Required Filings
Federal annual tax filings for tax-exempt organizations.

Publication 4573, Group Exemptions
A publication describing, in question and answer format, the federal tax rules that apply to group rulings of exemption under Internal Revenue Code section 501.

The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations
Political Campaign Activity by section 501(c)(3) tax-exempt organizations

Unrelated Business Income Tax
Unrelated business income tax requirements for tax-exempt organizations.

Employment Taxes for Exempt Organizations
Links to information about employment taxes for tax-exempt organizations.

Tax Information for Churches and Religious Organizations
Tax Information for Churches and Religious Orgs

Tax Information for Contributors
Tax Information for Contributors

State Links
A collection of links to State government web sites with useful information for exempt organizations.

Web-Based Mini-Course - Deducting Charitable Contributions
A short course to help charities and contributors understand what is a deductible charitable contribution and what is not. Also covers amount and types of deductible contributions, what records to keep and how to report contributions.

Charitable Contributions - YouTube video
YouTube video on Charitable Contributions.

Page Last Reviewed or Updated: 20-Mar-2014

The Federal Income Tax Forms 2012

Federal income tax forms 2012 7. Federal income tax forms 2012   Filing Information Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: What, When, and Where To FileResident Aliens Nonresident Aliens Amended Returns and Claims for Refund Other Forms You May Have To File PenaltiesCivil Penalties Criminal Penalties Introduction This chapter provides the basic filing information that you may need. Federal income tax forms 2012 Topics - This chapter discusses: Forms aliens must file, When and where to file, Penalties, and Amended returns and claims for refund. Federal income tax forms 2012 Useful Items - You may want to see: Forms (and Instructions) 1040 U. Federal income tax forms 2012 S. Federal income tax forms 2012 Individual Income Tax Return 1040A U. Federal income tax forms 2012 S. Federal income tax forms 2012 Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Federal income tax forms 2012 S. Federal income tax forms 2012 Nonresident Alien Income Tax Return 1040NR-EZ U. Federal income tax forms 2012 S. Federal income tax forms 2012 Income Tax Return for Certain Nonresident Aliens With No Dependents See chapter 12 for information about getting these forms. Federal income tax forms 2012 What, When, and Where To File What return you must file as well as when and where you file that return, depends on your status at the end of the tax year as a resident or a nonresident alien. Federal income tax forms 2012 Resident Aliens Resident aliens should file Form 1040EZ, 1040A, or 1040 at the address shown in the instructions for that form. Federal income tax forms 2012 The due date for filing the return and paying any tax due is April 15 of the year following the year for which you are filing a return (but see the Tip, later). Federal income tax forms 2012 Under U. Federal income tax forms 2012 S. Federal income tax forms 2012 immigration law, a lawful permanent resident who is required to file a tax return as a resident and fails to do so may be regarded as having abandoned status and may lose permanent resident status. Federal income tax forms 2012 Extensions of time to file. Federal income tax forms 2012   You are allowed an automatic extension to June 15 to file if your main place of business and the home you live in are outside the United States and Puerto Rico on April 15. Federal income tax forms 2012 You can get an extension of time to October 15 to file your return if you get an extension by April 15 (June 15 if you qualify for the June 15 extension). Federal income tax forms 2012 Use Form 4868 to get the extension to October 15. Federal income tax forms 2012 In addition to this 6-month extension, taxpayers who are out of the country (as defined in the Form 4868 instructions) can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). Federal income tax forms 2012 To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Federal income tax forms 2012 Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address:  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Federal income tax forms 2012   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350 (for U. Federal income tax forms 2012 S. Federal income tax forms 2012 citizens and resident aliens abroad who expect to qualify for special tax treatment). Federal income tax forms 2012    If the due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day which is not a Saturday, Sunday, or legal holiday. Federal income tax forms 2012 You may be able to file your return electronically. Federal income tax forms 2012 See IRS e-file in your form instructions. Federal income tax forms 2012 Nonresident Aliens Nonresident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. Federal income tax forms 2012 If you are any of the following, you must file a return. Federal income tax forms 2012 A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during 2013. Federal income tax forms 2012 (But see Exceptions , later. Federal income tax forms 2012 ) You must file even if: Your income did not come from a trade or business conducted in the United States, You have no income from U. Federal income tax forms 2012 S. Federal income tax forms 2012 sources, or Your income is exempt from income tax. Federal income tax forms 2012 A nonresident alien individual not engaged in a trade or business in the United States with U. Federal income tax forms 2012 S. Federal income tax forms 2012 income on which the tax liability was not satisfied by the withholding of tax at the source. Federal income tax forms 2012 A representative or agent responsible for filing the return of an individual described in (1) or (2). Federal income tax forms 2012 A fiduciary for a nonresident alien estate or trust. Federal income tax forms 2012 You must also file if you want to: Claim a refund of overwithheld or overpaid tax, or Claim the benefit of any deductions or credits. Federal income tax forms 2012 For example, if you have no U. Federal income tax forms 2012 S. Federal income tax forms 2012 business activities but have income from real property that you choose to treat as effectively connected income (discussed in chapter 4), you must timely file a true and accurate return to take any allowable deductions against that income. Federal income tax forms 2012 For information on what is timely, see When to file for deductions and credits under When To File, later. Federal income tax forms 2012 Exceptions. Federal income tax forms 2012   You do not need to file Form 1040NR or Form 1040NR-EZ if you meet either of the following conditions. Federal income tax forms 2012 Your only U. Federal income tax forms 2012 S. Federal income tax forms 2012 trade or business was the performance of personal services, and Your wages were less than $3,900, and You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty. Federal income tax forms 2012 You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa and you have no income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Federal income tax forms 2012 Even if you have left the United States and filed a Form 1040-C, U. Federal income tax forms 2012 S. Federal income tax forms 2012 Departing Alien Income Tax Return, on departure, you still must file an annual U. Federal income tax forms 2012 S. Federal income tax forms 2012 income tax return. Federal income tax forms 2012 If you are married and both you and your spouse are required to file, you must each file a separate return. Federal income tax forms 2012 Form 1040NR-EZ You can use Form 1040NR-EZ if all of the following conditions are met. Federal income tax forms 2012 You do not claim any dependents. Federal income tax forms 2012 You cannot be claimed as a dependent on someone else's U. Federal income tax forms 2012 S. Federal income tax forms 2012 tax return. Federal income tax forms 2012 If you were married, you do not claim an exemption for your spouse. Federal income tax forms 2012 Your taxable income is less than $100,000. Federal income tax forms 2012 The only itemized deduction you can claim is for state and local income taxes. Federal income tax forms 2012 Note. Federal income tax forms 2012 Residents of India who were students or business apprentices may be able to take the standard deduction instead of the itemized deduction for state and local income taxes. Federal income tax forms 2012 See chapter 5. Federal income tax forms 2012 Your only U. Federal income tax forms 2012 S. Federal income tax forms 2012 source income is from wages, salaries, tips, taxable refunds of state and local income taxes, scholarship or fellowship grants, and nontaxable interest or dividends. Federal income tax forms 2012 (If you had taxable interest or dividend income, you cannot use this form. Federal income tax forms 2012 ) You are not claiming any adjustments to income other than the student loan interest deduction or scholarship and fellowship grants excluded. Federal income tax forms 2012 You are not claiming any tax credits. Federal income tax forms 2012 This is not an “expatriation return. Federal income tax forms 2012 ” See Expatriation Tax in chapter 4. Federal income tax forms 2012 The only taxes you owe are: The income tax from the Tax Table. Federal income tax forms 2012 The social security and Medicare tax from Form 4137 or Form 8919. Federal income tax forms 2012 You are not claiming a credit for excess social security and tier 1 RRTA tax withheld. Federal income tax forms 2012 You are not filing Form 8959, to figure the amount of Additional Medicare Tax you owe and/or the amount of Additional Medicare Tax withheld by your employer, if any. Federal income tax forms 2012 If you do not meet all of the above conditions, you must file Form 1040NR. Federal income tax forms 2012 When To File If you are an employee and you receive wages subject to U. Federal income tax forms 2012 S. Federal income tax forms 2012 income tax withholding, you will generally file by the 15th day of the 4th month after your tax year ends. Federal income tax forms 2012 For the 2013 calendar year, file your return by April 15, 2014. Federal income tax forms 2012 If you are not an employee who receives wages subject to U. Federal income tax forms 2012 S. Federal income tax forms 2012 income tax withholding, you must file by the 15th day of the 6th month after your tax year ends. Federal income tax forms 2012 For the 2013 calendar year, file your return by June 16, 2014 (because June 15 is a Sunday. Federal income tax forms 2012 ) Extensions of time to file. Federal income tax forms 2012   If you cannot file your return by the due date, file Form 4868 or use one of the electronic filing options explained in the Form 4868 instructions. Federal income tax forms 2012 For the 2013 calendar year, this will extend the due date to October 15, 2014 (December 15, 2014, if the regular due date of your return is June 16, 2014). Federal income tax forms 2012 You must file the extension by the regular due date of your return. Federal income tax forms 2012   In addition to the 6-month extension to October 15, taxpayers whose main place of business is outside the United States and Puerto Rico and who live outside those jurisdictions can request a discretionary 2-month extension of time to file their returns (to December 15 for calendar year taxpayers). Federal income tax forms 2012 To request this extension, you must send the IRS a letter explaining the reasons why you need the additional 2 months. Federal income tax forms 2012 Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215   You will not receive any notification from the IRS unless your request is denied for being untimely. Federal income tax forms 2012 When to file for deductions and credits. Federal income tax forms 2012   To get the benefit of any allowable deductions or credits, you must timely file a true and accurate return. Federal income tax forms 2012 For this purpose, a return is timely if it is filed within 16 months of the due date just discussed. Federal income tax forms 2012 However, if you did not file a 2012 tax return and 2013 is not the first year for which you are required to file one, your 2013 return is timely for this purpose if it is filed by the earlier of: The date that is 16 months after the due date for filing your 2013 return, or The date the IRS notifies you that your 2013 return has not been filed and that you cannot claim certain deductions and credits. Federal income tax forms 2012 The allowance of the following credits is not affected by this time requirement. Federal income tax forms 2012 Credit for withheld taxes. Federal income tax forms 2012 Credit for excise tax on certain uses of gasoline and special fuels. Federal income tax forms 2012 Credit for tax paid by a mutual fund (or other regulated investment company) or a real estate investment trust on undistributed long-term capital gains. Federal income tax forms 2012 Protective return. Federal income tax forms 2012   If your activities in the United States were limited and you do not believe that you had any gross income effectively connected with a U. Federal income tax forms 2012 S. Federal income tax forms 2012 trade or business during the year, you can file a protective return (Form 1040NR) by the deadline explained above. Federal income tax forms 2012 By filing a protective return, you protect your right to receive the benefit of deductions and credits in the event it is later determined that some or all of your income is effectively connected. Federal income tax forms 2012 You are not required to report any effectively connected income or any deductions on the protective return, but you must give the reason the return is being filed. Federal income tax forms 2012   If you believe some of your activities resulted in effectively connected income, file your return reporting that income and related deductions by the regular due date. Federal income tax forms 2012 To protect your right to claim deductions or credits resulting from other activities, attach a statement to that return explaining that you wish to protect your right to claim deductions and credits if it is later determined that the other activities produced effectively connected income. Federal income tax forms 2012   You can follow the same procedure if you believe you have no U. Federal income tax forms 2012 S. Federal income tax forms 2012 tax liability because of a U. Federal income tax forms 2012 S. Federal income tax forms 2012 tax treaty. Federal income tax forms 2012 Be sure to also complete item L on page 5 of Form 1040NR. Federal income tax forms 2012 Waiver of filing deadline. Federal income tax forms 2012   The IRS may waive the filing deadline if you establish that, based on the facts and circumstances, you acted reasonably and in good faith in failing to file a U. Federal income tax forms 2012 S. Federal income tax forms 2012 income tax return (including a protective return) and you cooperate with the IRS in determining your U. Federal income tax forms 2012 S. Federal income tax forms 2012 income tax liability for the tax year for which you did not file a return. Federal income tax forms 2012 Where To File If you are not enclosing a payment, file Form 1040NR-EZ and Form 1040NR at the following address. Federal income tax forms 2012  Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Federal income tax forms 2012 O. Federal income tax forms 2012 Box 1303 Charlotte, NC 28201-1303 Aliens from the U. Federal income tax forms 2012 S. Federal income tax forms 2012 Virgin Islands. Federal income tax forms 2012    If you are a bona fide resident of the U. Federal income tax forms 2012 S. Federal income tax forms 2012 Virgin Islands during your entire tax year and work temporarily in the United States, you must pay your income taxes to the U. Federal income tax forms 2012 S. Federal income tax forms 2012 Virgin Islands and file your income tax returns at the following address. Federal income tax forms 2012 Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. Federal income tax forms 2012 Thomas, VI 00802   Report all income from U. Federal income tax forms 2012 S. Federal income tax forms 2012 sources, as well as income from other sources, on your return. Federal income tax forms 2012 For information on filing U. Federal income tax forms 2012 S. Federal income tax forms 2012 Virgin Islands returns, contact the U. Federal income tax forms 2012 S. Federal income tax forms 2012 Virgin Islands Bureau of Internal Revenue. Federal income tax forms 2012   Chapter 8 discusses withholding from U. Federal income tax forms 2012 S. Federal income tax forms 2012 wages of U. Federal income tax forms 2012 S. Federal income tax forms 2012 Virgin Islanders. Federal income tax forms 2012 Aliens from Guam or the Commonwealth of the Northern Mariana Islands. Federal income tax forms 2012   If you are a bona fide resident of Guam or the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you must file your return with, and pay any tax due to, Guam or the CNMI. Federal income tax forms 2012 Report all income, including income from U. Federal income tax forms 2012 S. Federal income tax forms 2012 sources, on your return. Federal income tax forms 2012 It is not necessary to file a separate U. Federal income tax forms 2012 S. Federal income tax forms 2012 income tax return. Federal income tax forms 2012    Bona fide residents of Guam should file their Guam returns at the following address. Federal income tax forms 2012   Department of Revenue and Taxation Government of Guam P. Federal income tax forms 2012 O. Federal income tax forms 2012 Box 23607 GMF, GU 96921    Bona fide residents of the CNMI should file their CNMI income tax returns at the following address. Federal income tax forms 2012   Department of Finance Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. Federal income tax forms 2012 O. Federal income tax forms 2012 Box 5234 CHRB Saipan, MP 96950   If you are not a bona fide resident of Guam or the CNMI, see Pub. Federal income tax forms 2012 570, Tax Guide for Individuals With Income From U. Federal income tax forms 2012 S. Federal income tax forms 2012 Possessions, for information on where to file your return. Federal income tax forms 2012 Amended Returns and Claims for Refund If you find changes in your income, deductions, or credits after you mail your return, file Form 1040X, Amended U. Federal income tax forms 2012 S. Federal income tax forms 2012 Individual Income Tax Return. Federal income tax forms 2012 Also use Form 1040X if you should have filed Form 1040, 1040A, or 1040EZ instead of Form 1040NR or 1040NR-EZ, or vice versa. Federal income tax forms 2012 If you amend Form 1040NR or Form 1040NR-EZ or file the correct return, attach the corrected return (Form 1040, Form 1040NR, etc. Federal income tax forms 2012 ) to Form 1040X. Federal income tax forms 2012 Print “Amended” across the top. Federal income tax forms 2012 Ordinarily, an amended return claiming a refund must be filed within 3 years from the date your return was filed or within 2 years from the time the tax was paid, whichever is later. Federal income tax forms 2012 A return filed before the final due date is considered to have been filed on the due date. Federal income tax forms 2012 Other Forms You May Have To File You may be required to file information returns to report certain foreign income or assets, or monetary transactions. Federal income tax forms 2012 FinCen Form 105 FinCEN Form 105 (formerly Customs Form 4790), Report of International Transportation of Currency or Monetary Instruments, must be filed by each person who physically transports, mails, or ships, or causes to be physically transported, mailed, or shipped, currency or other monetary instruments in a total amount of more than $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States. Federal income tax forms 2012 The filing requirement also applies to each person who receives in the United States currency or monetary instruments totaling more than $10,000 at one time from any place outside of the United States. Federal income tax forms 2012 The term “monetary instruments” means the following: Coin and currency of the United States or of any other country, Travelers' checks in any form, Investment securities or stock in bearer form or otherwise in such form that title to them passes upon delivery, Negotiable instruments (including checks, promissory notes, and money orders) in bearer form, endorsed without restriction, made out to a fictitious payee, or otherwise in such form that title to them passes upon delivery, and Checks, promissory notes, and money orders which are signed but on which the name of the payee has been omitted. Federal income tax forms 2012 However, the term does not include: Checks or money orders made payable to the order of a named person which have not been endorsed or which contain restrictive endorsements, Warehouse receipts, or Bills of lading. Federal income tax forms 2012 A transfer of funds through normal banking procedures (wire transfer) that does not involve the physical transportation of currency or monetary instruments is not required to be reported on FinCEN Form 105. Federal income tax forms 2012 Filing requirements. Federal income tax forms 2012   FinCEN Form 105 filing requirements follow. Federal income tax forms 2012 Recipients. Federal income tax forms 2012   Each person who receives currency or other monetary instruments in the United States must file FinCEN Form 105 within 15 days after receipt, with the Customs officer in charge at any port of entry or departure, or by mail at the following address. Federal income tax forms 2012 Commissioner of Customs  Attention: Currency Transportation Reports Washington, DC 20229 Shippers or mailers. Federal income tax forms 2012   If the currency or other monetary instrument does not accompany the person entering or departing the United States, FinCEN Form 105 can be filed by mail at the above address on or before the date of entry, departure, mailing, or shipping. Federal income tax forms 2012 Travelers. Federal income tax forms 2012   Travelers must file FinCEN Form 105 with the Customs officer in charge at any Customs port of entry or departure, when entering or departing the United States. Federal income tax forms 2012 Penalties. Federal income tax forms 2012   Civil and criminal penalties are provided for failing to file a report, filing a report containing material omissions or misstatements, or filing a false or fraudulent report. Federal income tax forms 2012 Also, the entire amount of the currency or monetary instrument may be subject to seizure and forfeiture. Federal income tax forms 2012 More information. Federal income tax forms 2012   More information regarding the filing of FinCEN Form 105 can be found in the instructions on the back of the form. Federal income tax forms 2012 Form 8938 You may have to file Form 8938, Statement of Specified Foreign Financial Assets, to report the ownership of specified foreign financial asset(s) if you are one of the following individuals. Federal income tax forms 2012 A resident alien of the United States for any part of the tax year. Federal income tax forms 2012 A resident alien of the United States who elects to be treated as a resident of a foreign country under the provisions of a U. Federal income tax forms 2012 S. Federal income tax forms 2012 income tax treaty. Federal income tax forms 2012 See Effect of Tax Treaties in chapter 1. Federal income tax forms 2012 A nonresident alien who makes an election to be treated as a resident alien for purposes of filing a joint income tax return. Federal income tax forms 2012 See chapter 1 for information about this election. Federal income tax forms 2012 A nonresident alien who is a bona fide resident of American Samoa or Puerto Rico. Federal income tax forms 2012 See Publication 570, Tax Guide for Individuals With Income From U. Federal income tax forms 2012 S. Federal income tax forms 2012 Possessions, for a definition of bona fide resident. Federal income tax forms 2012 You must file Form 8938 if the total value of those assets exceeds an applicable threshold (the “reporting threshold”). Federal income tax forms 2012 The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. Federal income tax forms 2012 Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. Federal income tax forms 2012 S. Federal income tax forms 2012 person. Federal income tax forms 2012 You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. Federal income tax forms 2012 More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. Federal income tax forms 2012 Penalties The law provides penalties for failure to file returns or pay taxes as required. Federal income tax forms 2012 Civil Penalties If you do not file your return and pay your tax by the due date, you may have to pay a penalty. Federal income tax forms 2012 You may also have to pay a penalty if you substantially understate your tax, file a frivolous tax submission, or fail to supply your taxpayer identification number. Federal income tax forms 2012 If you provide fraudulent information on your return, you may have to pay a civil fraud penalty. Federal income tax forms 2012 Filing late. Federal income tax forms 2012   If you do not file your return by the due date (including extensions), you may have to pay a failure-to-file penalty. Federal income tax forms 2012 The penalty is based on the tax not paid by the due date (without regard to extensions). Federal income tax forms 2012 The penalty is usually 5% for each month or part of a month that a return is late, but not more than 25%. Federal income tax forms 2012 Fraud. Federal income tax forms 2012   If your failure to file is due to fraud, the penalty is 15% for each month or part of a month that your return is late, up to a maximum of 75%. Federal income tax forms 2012 Return over 60 days late. Federal income tax forms 2012   If you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Federal income tax forms 2012 Exception. Federal income tax forms 2012   You will not have to pay the penalty if you show that you failed to file on time because of reasonable cause and not because of willful neglect. Federal income tax forms 2012 Paying tax late. Federal income tax forms 2012   You will have to pay a failure-to-pay penalty of ½ of 1% (. Federal income tax forms 2012 50%) of your unpaid taxes for each month, or part of a month, after the due date that the tax is not paid. Federal income tax forms 2012 This penalty does not apply during the automatic 6-month extension of time to file period, if you paid at least 90% of your actual tax liability on or before the due date of your return and pay the balance when you file the return. Federal income tax forms 2012   The monthly rate of the failure-to-pay penalty is half the usual rate (. Federal income tax forms 2012 25% instead of . Federal income tax forms 2012 50%) if an installment agreement is in effect for that month. Federal income tax forms 2012 You must have filed your return by the due date (including extensions) to qualify for this reduced penalty. Federal income tax forms 2012   If a notice of intent to levy is issued, the rate will increase to 1% at the start of the first month beginning at least 10 days after the day that the notice is issued. Federal income tax forms 2012 If a notice and demand for immediate payment is issued, the rate will increase to 1% at the start of the first month beginning after the day that the notice and demand is issued. Federal income tax forms 2012   This penalty cannot be more than 25% of your unpaid tax. Federal income tax forms 2012 You will not have to pay the penalty if you can show that you had a good reason for not paying your tax on time. Federal income tax forms 2012 Combined penalties. Federal income tax forms 2012   If both the failure-to-file penalty and the failure-to-pay penalty (discussed earlier) apply in any month, the 5% (or 15%) failure-to-file penalty is reduced by the failure-to-pay penalty. Federal income tax forms 2012 However, if you file your return more than 60 days after the due date or extended due date, the minimum penalty is the smaller of $135 or 100% of the unpaid tax. Federal income tax forms 2012 Accuracy-related penalty. Federal income tax forms 2012   You may have to pay an accuracy-related penalty if you underpay your tax because: You show negligence or disregard of rules or regulations, You substantially understate your income tax, You claim tax benefits for a transaction that lacks economic substance, or You fail to disclose a foreign financial asset. Federal income tax forms 2012 The penalty is equal to 20% of the underpayment. Federal income tax forms 2012 The penalty is 40% of any portion of the underpayment that is attributable to an undisclosed noneconomic substance transaction or an undisclosed foreign financial asset transaction. Federal income tax forms 2012 The penalty will not be figured on any part of an underpayment on which the fraud penalty (discussed later) is charged. Federal income tax forms 2012 Negligence or disregard. Federal income tax forms 2012   The term “negligence” includes a failure to make a reasonable attempt to comply with the tax law or to exercise ordinary and reasonable care in preparing a return. Federal income tax forms 2012 Negligence also includes failure to keep adequate books and records. Federal income tax forms 2012 You will not have to pay a negligence penalty if you have a reasonable basis for a position you took. Federal income tax forms 2012   The term “disregard” includes any careless, reckless, or intentional disregard. Federal income tax forms 2012 Adequate disclosure. Federal income tax forms 2012   You can avoid the penalty for disregard of rules or regulations if you adequately disclose on your return a position that has at least a reasonable basis. Federal income tax forms 2012 See Disclosure statement , later. Federal income tax forms 2012   This exception will not apply to an item that is attributable to a tax shelter. Federal income tax forms 2012 In addition, it will not apply if you fail to keep adequate books and records, or substantiate items properly. Federal income tax forms 2012 Substantial understatement of income tax. Federal income tax forms 2012   You understate your tax if the tax shown on your return is less than the correct tax. Federal income tax forms 2012 The understatement is substantial if it is more than the larger of 10% of the correct tax or $5,000. Federal income tax forms 2012 However, the amount of the understatement is reduced to the extent the understatement is due to: Substantial authority, or Adequate disclosure and a reasonable basis. Federal income tax forms 2012   If an item on your return is attributable to a tax shelter, there is no reduction for an adequate disclosure. Federal income tax forms 2012 However, there is a reduction for a position with substantial authority, but only if you reasonably believed that your tax treatment was more likely than not the proper treatment. Federal income tax forms 2012 Substantial authority. Federal income tax forms 2012   Whether there is or was substantial authority for the tax treatment of an item depends on the facts and circumstances. Federal income tax forms 2012 Consideration will be given to court opinions, Treasury regulations, revenue rulings, revenue procedures, and notices and announcements issued by the IRS and published in the Internal Revenue Bulletin that involve the same or similar circumstances as yours. Federal income tax forms 2012 Disclosure statement. Federal income tax forms 2012   To adequately disclose the relevant facts about your tax treatment of an item, use Form 8275, Disclosure Statement. Federal income tax forms 2012 You must also have a reasonable basis for treating the item the way you did. Federal income tax forms 2012   In cases of substantial understatement only, items that meet the requirements of Revenue Procedure 2012-51, 2012-51 IRB 719 (or later update) are considered adequately disclosed on your return without filing Form 8275. Federal income tax forms 2012   Use Form 8275-R, Regulation Disclosure Statement, to disclose items or positions contrary to regulations. Federal income tax forms 2012 Transaction lacking economic substance. Federal income tax forms 2012   For more information on economic substance, see section 7701(o). Federal income tax forms 2012 Foreign financial asset. Federal income tax forms 2012   For more information on undisclosed foreign financial assets, see section 6662(j) or the Instructions for Form 8938. Federal income tax forms 2012 Reasonable cause. Federal income tax forms 2012   You will not have to pay a penalty if you show a good reason (reasonable cause) for the way you treated an item. Federal income tax forms 2012 You must also show that you acted in good faith. Federal income tax forms 2012 This does not apply to a transaction that lacks economic substance. Federal income tax forms 2012 Filing erroneous claim for refund or credit. Federal income tax forms 2012   You may have to pay a penalty if you file an erroneous claim for refund or credit. Federal income tax forms 2012 The penalty is equal to 20% of the disallowed amount of the claim, unless you can show a reasonable basis for the way you treated an item. Federal income tax forms 2012 However, any disallowed amount due to a transaction that lacks economic substance will not be treated as having a reasonable basis. Federal income tax forms 2012 The penalty will not be figured on any part of the disallowed amount of the claim that relates to the earned income credit or on which the accuracy-related or fraud penalties are charged. Federal income tax forms 2012 Frivolous tax submission. Federal income tax forms 2012   You may have to pay a penalty of $5,000 if you file a frivolous tax return or other frivolous submissions. Federal income tax forms 2012 A frivolous tax return is one that does not include enough information to figure the correct tax or that contains information clearly showing that the tax you reported is substantially incorrect. Federal income tax forms 2012 For more information on frivolous returns, frivolous submissions, and a list of positions that are identified as frivolous, see Notice 2010-33, 2010-17 IRB 609 available at www. Federal income tax forms 2012 irs. Federal income tax forms 2012 gov/irb/2010-17_irb/ar13. Federal income tax forms 2012 html. Federal income tax forms 2012   You will have to pay the penalty if you filed this kind of return or submission based on a frivolous position or a desire to delay or interfere with the administration of federal tax laws. Federal income tax forms 2012 This includes altering or striking out the preprinted language above the space provided for your signature. Federal income tax forms 2012   This penalty is added to any other penalty provided by law. Federal income tax forms 2012 Fraud. Federal income tax forms 2012   If there is any underpayment of tax on your return due to fraud, a penalty of 75% of the underpayment due to fraud will be added to your tax. Federal income tax forms 2012 Failure to supply taxpayer identification number. Federal income tax forms 2012   If you do not include your social security number (SSN) or individual taxpayer identification number (ITIN) or the SSN or ITIN of another person where required on a return, statement, or other document, you will be subject to a penalty of $50 for each failure. Federal income tax forms 2012 You will also be subject to a penalty of $50 if you do not give your SSN or ITIN to another person when it is required on a return, statement, or other document. Federal income tax forms 2012   For example, if you have a bank account that earns interest, you must give your SSN or ITIN to the bank. Federal income tax forms 2012 The number must be shown on the Form 1099-INT or other statement the bank sends you. Federal income tax forms 2012 If you do not give the bank your SSN or ITIN, you will be subject to the $50 penalty. Federal income tax forms 2012 (You also may be subject to “backup” withholding of income tax. Federal income tax forms 2012 )   You will not have to pay the penalty if you are able to show that the failure was due to reasonable cause and not willful neglect. Federal income tax forms 2012 Criminal Penalties You may be subject to criminal prosecution (brought to trial) for actions such as: Tax evasion, Willful failure to file a return, supply information, or pay any tax due, Fraud and false statements, or Preparing and filing a fraudulent return. Federal income tax forms 2012 Prev  Up  Next   Home   More Online Publications