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Federal Income Tax Forms For 2012

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Federal Income Tax Forms For 2012

Federal income tax forms for 2012 8. Federal income tax forms for 2012   Business Expenses Table of Contents Introduction Useful Items - You may want to see: Bad DebtsAccrual method. Federal income tax forms for 2012 Cash method. Federal income tax forms for 2012 Car and Truck ExpensesOffice in the home. Federal income tax forms for 2012 Methods for Deducting Car and Truck Expenses Reimbursing Your Employees for Expenses Depreciation Employees' PayFringe benefits. Federal income tax forms for 2012 InsuranceHow to figure the deduction. Federal income tax forms for 2012 Interest Legal and Professional FeesTax preparation fees. Federal income tax forms for 2012 Pension Plans Rent Expense Taxes Travel, Meals, and EntertainmentTransportation. Federal income tax forms for 2012 Taxi, commuter bus, and limousine. Federal income tax forms for 2012 Baggage and shipping. Federal income tax forms for 2012 Car or truck. Federal income tax forms for 2012 Meals and lodging. Federal income tax forms for 2012 Cleaning. Federal income tax forms for 2012 Telephone. Federal income tax forms for 2012 Tips. Federal income tax forms for 2012 More information. Federal income tax forms for 2012 Business Use of Your HomeExceptions to exclusive use. Federal income tax forms for 2012 Other Expenses You Can Deduct Expenses You Cannot Deduct Introduction You can deduct the costs of operating your business. Federal income tax forms for 2012 These costs are known as business expenses. Federal income tax forms for 2012 These are costs you do not have to capitalize or include in the cost of goods sold but can deduct in the current year. Federal income tax forms for 2012 To be deductible, a business expense must be both ordinary and necessary. Federal income tax forms for 2012 An ordinary expense is one that is common and accepted in your field of business. Federal income tax forms for 2012 A necessary expense is one that is helpful and appropriate for your business. Federal income tax forms for 2012 An expense does not have to be indispensable to be considered necessary. Federal income tax forms for 2012 For more information about the general rules for deducting business expenses, see chapter 1 in Publication 535, Business Expenses. Federal income tax forms for 2012 If you have an expense that is partly for business and partly personal, separate the personal part from the business part. Federal income tax forms for 2012 The personal part is not deductible. Federal income tax forms for 2012 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses 946 How To Depreciate Property See chapter 12 for information about getting publications and forms. Federal income tax forms for 2012 Bad Debts If someone owes you money you cannot collect, you have a bad debt. Federal income tax forms for 2012 There are two kinds of bad debts, business bad debts and nonbusiness bad debts. Federal income tax forms for 2012 A business bad debt is generally one that comes from operating your trade or business. Federal income tax forms for 2012 You may be able to deduct business bad debts as an expense on your business tax return. Federal income tax forms for 2012 Business bad debt. Federal income tax forms for 2012   A business bad debt is a loss from the worthlessness of a debt that was either of the following. Federal income tax forms for 2012 Created or acquired in your business. Federal income tax forms for 2012 Closely related to your business when it became partly or totally worthless. Federal income tax forms for 2012 A debt is closely related to your business if your primary motive for incurring the debt is a business reason. Federal income tax forms for 2012   Business bad debts are mainly the result of credit sales to customers. Federal income tax forms for 2012 They can also be the result of loans to suppliers, clients, employees, or distributors. Federal income tax forms for 2012 Goods and services customers have not paid for are shown in your books as either accounts receivable or notes receivable. Federal income tax forms for 2012 If you are unable to collect any part of these accounts or notes receivable, the uncollectible part is a business bad debt. Federal income tax forms for 2012    You can take a bad debt deduction for these accounts and notes receivable only if the amount you were owed was included in your gross income either for the year the deduction is claimed or for a prior year. Federal income tax forms for 2012 Accrual method. Federal income tax forms for 2012   If you use an accrual method of accounting, you normally report income as you earn it. Federal income tax forms for 2012 You can take a bad debt deduction for an uncollectible receivable if you have included the uncollectible amount in income. Federal income tax forms for 2012 Cash method. Federal income tax forms for 2012   If you use the cash method of accounting, you normally report income when you receive payment. Federal income tax forms for 2012 You cannot take a bad debt deduction for amounts owed to you that you have not received and cannot collect if you never included those amounts in income. Federal income tax forms for 2012 More information. Federal income tax forms for 2012   For more information about business bad debts, see chapter 10 in Publication 535. Federal income tax forms for 2012 Nonbusiness bad debts. Federal income tax forms for 2012   All other bad debts are nonbusiness bad debts and are deductible as short-term capital losses on Form 8949 and Schedule D (Form 1040). Federal income tax forms for 2012 For more information on nonbusiness bad debts, see Publication 550, Investment Income and Expenses. Federal income tax forms for 2012 Car and Truck Expenses If you use your car or truck in your business, you may be able to deduct the costs of operating and maintaining your vehicle. Federal income tax forms for 2012 You also may be able to deduct other costs of local transportation and traveling away from home overnight on business. Federal income tax forms for 2012 You may qualify for a tax credit for qualified plug-in electric vehicles, qualified plug-in electric drive motor vehicles, and alternative motor vehicles you place in service during the year. Federal income tax forms for 2012 See Form 8936 and Form 8910 for more information. Federal income tax forms for 2012 Local transportation expenses. Federal income tax forms for 2012   Local transportation expenses include the ordinary and necessary costs of all the following. Federal income tax forms for 2012 Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Federal income tax forms for 2012 Tax home is defined later. Federal income tax forms for 2012 Visiting clients or customers. Federal income tax forms for 2012 Going to a business meeting away from your regular workplace. Federal income tax forms for 2012 Getting from your home to a temporary workplace when you have one or more regular places of work. Federal income tax forms for 2012 These temporary workplaces can be either within the area of your tax home or outside that area. Federal income tax forms for 2012 Local business transportation does not include expenses you have while traveling away from home overnight. Federal income tax forms for 2012 Those expenses are deductible as travel expenses and are discussed later under Travel, Meals, and Entertainment. Federal income tax forms for 2012 However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. Federal income tax forms for 2012   Generally, your tax home is your regular place of business, regardless of where you maintain your family home. Federal income tax forms for 2012 It includes the entire city or general area in which your business or work is located. Federal income tax forms for 2012 Example. Federal income tax forms for 2012 You operate a printing business out of rented office space. Federal income tax forms for 2012 You use your van to deliver completed jobs to your customers. Federal income tax forms for 2012 You can deduct the cost of round-trip transportation between your customers and your print shop. Federal income tax forms for 2012    You cannot deduct the costs of driving your car or truck between your home and your main or regular workplace. Federal income tax forms for 2012 These costs are personal commuting expenses. Federal income tax forms for 2012 Office in the home. Federal income tax forms for 2012   Your workplace can be your home if you have an office in your home that qualifies as your principal place of business. Federal income tax forms for 2012 For more information, see Business Use of Your Home, later. Federal income tax forms for 2012 Example. Federal income tax forms for 2012 You are a graphics designer. Federal income tax forms for 2012 You operate your business out of your home. Federal income tax forms for 2012 Your home qualifies as your principal place of business. Federal income tax forms for 2012 You occasionally have to drive to your clients to deliver your completed work. Federal income tax forms for 2012 You can deduct the cost of the round-trip transportation between your home and your clients. Federal income tax forms for 2012 Methods for Deducting Car and Truck Expenses For local transportation or overnight travel by car or truck, you generally can use one of the following methods to figure your expenses. Federal income tax forms for 2012 Standard mileage rate. Federal income tax forms for 2012 Actual expenses. Federal income tax forms for 2012 Standard mileage rate. Federal income tax forms for 2012   You may be able to use the standard mileage rate to figure the deductible costs of operating your car, van, pickup, or panel truck for business purposes. Federal income tax forms for 2012 For 2013, the standard mileage rate is 56. Federal income tax forms for 2012 5 cents per mile. Federal income tax forms for 2012    If you choose to use the standard mileage rate for a year, you cannot deduct your actual expenses for that year except for business-related parking fees and tolls. Federal income tax forms for 2012 Choosing the standard mileage rate. Federal income tax forms for 2012   If you want to use the standard mileage rate for a car or truck you own, you must choose to use it in the first year the car is available for use in your business. Federal income tax forms for 2012 In later years, you can choose to use either the standard mileage rate or actual expenses. Federal income tax forms for 2012   If you use the standard mileage rate for a car you lease, you must choose to use it for the entire lease period (including renewals). Federal income tax forms for 2012 Standard mileage rate not allowed. Federal income tax forms for 2012   You cannot use the standard mileage rate if you: Operate five or more cars at the same time, Claimed a depreciation deduction using any method other than straight line, for example, ACRS or MACRS, Claimed a section 179 deduction on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. Federal income tax forms for 2012 Parking fees and tolls. Federal income tax forms for 2012   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. Federal income tax forms for 2012 (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. Federal income tax forms for 2012 ) Actual expenses. Federal income tax forms for 2012   If you do not choose to use the standard mileage rate, you may be able to deduct your actual car or truck expenses. Federal income tax forms for 2012    If you qualify to use both methods, figure your deduction both ways to see which gives you a larger deduction. Federal income tax forms for 2012   Actual car expenses include the costs of the following items. Federal income tax forms for 2012 Depreciation Lease payments Registration Garage rent Licenses Repairs Gas Oil Tires Insurance Parking fees Tolls   If you use your vehicle for both business and personal purposes, you must divide your expenses between business and personal use. Federal income tax forms for 2012 You can divide your expenses based on the miles driven for each purpose. Federal income tax forms for 2012 Example. Federal income tax forms for 2012 You are the sole proprietor of a flower shop. Federal income tax forms for 2012 You drove your van 20,000 miles during the year. Federal income tax forms for 2012 16,000 miles were for delivering flowers to customers and 4,000 miles were for personal use (including commuting miles). Federal income tax forms for 2012 You can claim only 80% (16,000 ÷ 20,000) of the cost of operating your van as a business expense. Federal income tax forms for 2012 More information. Federal income tax forms for 2012   For more information about the rules for claiming car and truck expenses, see Publication 463. Federal income tax forms for 2012 Reimbursing Your Employees for Expenses You generally can deduct the amount you reimburse your employees for car and truck expenses. Federal income tax forms for 2012 The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. Federal income tax forms for 2012 For details, see chapter 11 in Publication 535. Federal income tax forms for 2012 That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. Federal income tax forms for 2012 Depreciation If property you acquire to use in your business is expected to last more than 1 year, you generally cannot deduct the entire cost as a business expense in the year you acquire it. Federal income tax forms for 2012 You must spread the cost over more than 1 tax year and deduct part of it each year on Schedule C. Federal income tax forms for 2012 This method of deducting the cost of business property is called depreciation. Federal income tax forms for 2012 The discussion here is brief. Federal income tax forms for 2012 You will find more information about depreciation in Publication 946. Federal income tax forms for 2012 What property can be depreciated?   You can depreciate property if it meets all the following requirements. Federal income tax forms for 2012 It must be property you own. Federal income tax forms for 2012 It must be used in business or held to produce income. Federal income tax forms for 2012 You never can depreciate inventory (explained in chapter 2) because it is not held for use in your business. Federal income tax forms for 2012 It must have a useful life that extends substantially beyond the year it is placed in service. Federal income tax forms for 2012 It must have a determinable useful life, which means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes. Federal income tax forms for 2012 You never can depreciate the cost of land because land does not wear out, become obsolete, or get used up. Federal income tax forms for 2012 It must not be excepted property. Federal income tax forms for 2012 This includes property placed in service and disposed of in the same year. Federal income tax forms for 2012 Repairs. Federal income tax forms for 2012    You cannot depreciate repairs and replacements that do not increase the value of your property, make it more useful, or lengthen its useful life. Federal income tax forms for 2012 You can deduct these amounts on line 21 of Schedule C or line 2 of Schedule C-EZ. Federal income tax forms for 2012 Depreciation method. Federal income tax forms for 2012   The method for depreciating most business and investment property placed in service after 1986 is called the Modified Accelerated Cost Recovery System (MACRS). Federal income tax forms for 2012 MACRS is discussed in detail in Publication 946. Federal income tax forms for 2012 Section 179 deduction. Federal income tax forms for 2012   You can elect to deduct a limited amount of the cost of certain depreciable property in the year you place the property in service. Federal income tax forms for 2012 This deduction is known as the “section 179 deduction. Federal income tax forms for 2012 ” The maximum amount you can elect to deduct during 2013 is generally $500,000 (higher limits apply to certain property). Federal income tax forms for 2012 See IRC 179(e). Federal income tax forms for 2012   This limit is generally reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. Federal income tax forms for 2012 The total amount of depreciation (including the section 179 deduction) you can take for a passenger automobile you use in your business and first place in service in 2013 is $3,160 ($11,160 if you take the special depreciation allowance for qualified passenger automobiles placed in service in 2013). Federal income tax forms for 2012 Special rules apply to trucks and vans. Federal income tax forms for 2012 For more information, see Publication 946. Federal income tax forms for 2012 It explains what property qualifies for the deduction, what limits apply to the deduction, and when and how to recapture the deduction. Federal income tax forms for 2012    Your section 179 election for the cost of any sport utility vehicle (SUV) and certain other vehicles is limited to $25,000. Federal income tax forms for 2012 For more information, see the Instructions for Form 4562 or Publication 946. Federal income tax forms for 2012 Listed property. Federal income tax forms for 2012   You must follow special rules and recordkeeping requirements when depreciating listed property. Federal income tax forms for 2012 Listed property is any of the following. Federal income tax forms for 2012 Most passenger automobiles. Federal income tax forms for 2012 Most other property used for transportation. Federal income tax forms for 2012 Any property of a type generally used for entertainment, recreation, or amusement. Federal income tax forms for 2012 Certain computers and related peripheral equipment. Federal income tax forms for 2012   For more information about listed property, see Publication 946. Federal income tax forms for 2012 Form 4562. Federal income tax forms for 2012   Use Form 4562, Depreciation and Amortization, if you are claiming any of the following. Federal income tax forms for 2012 Depreciation on property placed in service during the current tax year. Federal income tax forms for 2012 A section 179 deduction. Federal income tax forms for 2012 Depreciation on any listed property (regardless of when it was placed in service). Federal income tax forms for 2012    If you have to use Form 4562, you must file Schedule C. Federal income tax forms for 2012 You cannot use Schedule C-EZ. Federal income tax forms for 2012   Employees' Pay You can generally deduct on Schedule C the pay you give your employees for the services they perform for your business. Federal income tax forms for 2012 The pay may be in cash, property, or services. Federal income tax forms for 2012 To be deductible, your employees' pay must be an ordinary and necessary expense and you must pay or incur it in the tax year. Federal income tax forms for 2012 In addition, the pay must meet both the following tests. Federal income tax forms for 2012 The pay must be reasonable. Federal income tax forms for 2012 The pay must be for services performed. Federal income tax forms for 2012 Chapter 2 in Publication 535 explains and defines these requirements. Federal income tax forms for 2012 You cannot deduct your own salary or any personal withdrawals you make from your business. Federal income tax forms for 2012 As a sole proprietor, you are not an employee of the business. Federal income tax forms for 2012 If you had employees during the year, you must use Schedule C. Federal income tax forms for 2012 You cannot use Schedule C-EZ. Federal income tax forms for 2012 Kinds of pay. Federal income tax forms for 2012   Some of the ways you may provide pay to your employees are listed below. Federal income tax forms for 2012 For an explanation of each of these items, see chapter 2 in Publication 535. Federal income tax forms for 2012 Awards. Federal income tax forms for 2012 Bonuses. Federal income tax forms for 2012 Education expenses. Federal income tax forms for 2012 Fringe benefits (discussed later). Federal income tax forms for 2012 Loans or advances you do not expect the employee to repay if they are for personal services actually performed. Federal income tax forms for 2012 Property you transfer to an employee as payment for services. Federal income tax forms for 2012 Reimbursements for employee business expenses. Federal income tax forms for 2012 Sick pay. Federal income tax forms for 2012 Vacation pay. Federal income tax forms for 2012 Fringe benefits. Federal income tax forms for 2012   A fringe benefit is a form of pay for the performance of services. Federal income tax forms for 2012 The following are examples of fringe benefits. Federal income tax forms for 2012 Benefits under qualified employee benefit programs. Federal income tax forms for 2012 Meals and lodging. Federal income tax forms for 2012 The use of a car. Federal income tax forms for 2012 Flights on airplanes. Federal income tax forms for 2012 Discounts on property or services. Federal income tax forms for 2012 Memberships in country clubs or other social clubs. Federal income tax forms for 2012 Tickets to entertainment or sporting events. Federal income tax forms for 2012   Employee benefit programs include the following. Federal income tax forms for 2012 Accident and health plans. Federal income tax forms for 2012 Adoption assistance. Federal income tax forms for 2012 Cafeteria plans. Federal income tax forms for 2012 Dependent care assistance. Federal income tax forms for 2012 Educational assistance. Federal income tax forms for 2012 Group-term life insurance coverage. Federal income tax forms for 2012 Welfare benefit funds. Federal income tax forms for 2012   You can generally deduct the cost of fringe benefits you provide on your Schedule C in whatever category the cost falls. Federal income tax forms for 2012 For example, if you allow an employee to use a car or other property you lease, deduct the cost of the lease as a rent or lease expense. Federal income tax forms for 2012 If you own the property, include your deduction for its cost or other basis as a section 179 deduction or a depreciation deduction. Federal income tax forms for 2012    You may be able to exclude all or part of the fringe benefits you provide from your employees' wages. Federal income tax forms for 2012 For more information about fringe benefits and the exclusion of benefits, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Federal income tax forms for 2012 Insurance You can generally deduct premiums you pay for the following kinds of insurance related to your business. Federal income tax forms for 2012 Fire, theft, flood, or similar insurance. Federal income tax forms for 2012 Credit insurance that covers losses from business bad debts. Federal income tax forms for 2012 Group hospitalization and medical insurance for employees, including long-term care insurance. Federal income tax forms for 2012 Liability insurance. Federal income tax forms for 2012 Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. Federal income tax forms for 2012 Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. Federal income tax forms for 2012 Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. Federal income tax forms for 2012 Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. Federal income tax forms for 2012 Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. Federal income tax forms for 2012 If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. Federal income tax forms for 2012 If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. Federal income tax forms for 2012 Life insurance covering your employees if you are not directly or indirectly the beneficiary under the contract. Federal income tax forms for 2012 Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. Federal income tax forms for 2012 Nondeductible premiums. Federal income tax forms for 2012   You cannot deduct premiums on the following kinds of insurance. Federal income tax forms for 2012 Self-insurance reserve funds. Federal income tax forms for 2012 You cannot deduct amounts credited to a reserve set up for self-insurance. Federal income tax forms for 2012 This applies even if you cannot get business insurance coverage for certain business risks. Federal income tax forms for 2012 However, your actual losses may be deductible. Federal income tax forms for 2012 For more information, see Publication 547, Casualties, Disasters, and Thefts. Federal income tax forms for 2012 Loss of earnings. Federal income tax forms for 2012 You cannot deduct premiums for a policy that pays for your lost earnings due to sickness or disability. Federal income tax forms for 2012 However, see item (8) in the previous list. Federal income tax forms for 2012 Certain life insurance and annuities. Federal income tax forms for 2012 For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. Federal income tax forms for 2012 You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. Federal income tax forms for 2012 A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. Federal income tax forms for 2012 For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. Federal income tax forms for 2012 The disallowance applies without regard to whom the policy covers. Federal income tax forms for 2012 Insurance to secure a loan. Federal income tax forms for 2012 If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. Federal income tax forms for 2012 Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. Federal income tax forms for 2012 In the event of death, the proceeds of the policy are not taxed as income even if they are used to liquidate the debt. Federal income tax forms for 2012 Self-employed health insurance deduction. Federal income tax forms for 2012   You may be able to deduct the amount you paid for medical and dental insurance and qualified long-term care insurance for you and your family. Federal income tax forms for 2012 How to figure the deduction. Federal income tax forms for 2012   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. Federal income tax forms for 2012 However, if any of the following apply, you must use the worksheet in chapter 6 of Publication 535. Federal income tax forms for 2012 You have more than one source of income subject to self-employment tax. Federal income tax forms for 2012 You file Form 2555 or Form 2555-EZ (relating to foreign earned income). Federal income tax forms for 2012 You are using amounts paid for qualified long-term care insurance to figure the deduction. Federal income tax forms for 2012 Prepayment. Federal income tax forms for 2012   You cannot deduct expenses in advance, even if you pay them in advance. Federal income tax forms for 2012 This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. Federal income tax forms for 2012 Example. Federal income tax forms for 2012 In 2013, you signed a 3-year insurance contract. Federal income tax forms for 2012 Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. Federal income tax forms for 2012 You can deduct in 2014 and 2015 the premium allocable to those years. Federal income tax forms for 2012 More information. Federal income tax forms for 2012   For more information about deducting insurance, see chapter 6 in Publication 535. Federal income tax forms for 2012 Interest You can generally deduct as a business expense all interest you pay or accrue during the tax year on debts related to your business. Federal income tax forms for 2012 Interest relates to your business if you use the proceeds of the loan for a business expense. Federal income tax forms for 2012 It does not matter what type of property secures the loan. Federal income tax forms for 2012 You can deduct interest on a debt only if you meet all of the following requirements. Federal income tax forms for 2012 You are legally liable for that debt. Federal income tax forms for 2012 Both you and the lender intend that the debt be repaid. Federal income tax forms for 2012 You and the lender have a true debtor-creditor relationship. Federal income tax forms for 2012 You cannot deduct on Schedule C or C-EZ the interest you paid on personal loans. Federal income tax forms for 2012 If a loan is part business and part personal, you must divide the interest between the personal part and the business part. Federal income tax forms for 2012 Example. Federal income tax forms for 2012 In 2013, you paid $600 interest on a car loan. Federal income tax forms for 2012 During 2013, you used the car 60% for business and 40% for personal purposes. Federal income tax forms for 2012 You are claiming actual expenses on the car. Federal income tax forms for 2012 You can only deduct $360 (60% × $600) for 2013 on Schedule C or C-EZ. Federal income tax forms for 2012 The remaining interest of $240 is a nondeductible personal expense. Federal income tax forms for 2012 More information. Federal income tax forms for 2012   For more information about deducting interest, see chapter 4 in Publication 535. Federal income tax forms for 2012 That chapter explains the following items. Federal income tax forms for 2012 Interest you can deduct. Federal income tax forms for 2012 Interest you cannot deduct. Federal income tax forms for 2012 How to allocate interest between personal and business use. Federal income tax forms for 2012 When to deduct interest. Federal income tax forms for 2012 The rules for a below-market interest rate loan. Federal income tax forms for 2012 (This is generally a loan on which no interest is charged or on which interest is charged at a rate below the applicable federal rate. Federal income tax forms for 2012 ) Legal and Professional Fees Legal and professional fees, such as fees charged by accountants, that are ordinary and necessary expenses directly related to operating your business are deductible on Schedule C or C-EZ. Federal income tax forms for 2012 However, you usually cannot deduct legal fees you pay to acquire business assets. Federal income tax forms for 2012 Add them to the basis of the property. Federal income tax forms for 2012 If the fees include payments for work of a personal nature (such as making a will), you can take a business deduction only for the part of the fee related to your business. Federal income tax forms for 2012 The personal part of legal fees for producing or collecting taxable income, doing or keeping your job, or for tax advice may be deductible on Schedule A (Form 1040) if you itemize deductions. Federal income tax forms for 2012 For more information, see Publication 529, Miscellaneous Deductions. Federal income tax forms for 2012 Tax preparation fees. Federal income tax forms for 2012   You can deduct on Schedule C or C-EZ the cost of preparing that part of your tax return relating to your business as a sole proprietor or statutory employee. Federal income tax forms for 2012 You can deduct the remaining cost on Schedule A (Form 1040) if you itemize your deductions. Federal income tax forms for 2012   You can also deduct on Schedule C or C-EZ the amount you pay or incur in resolving asserted tax deficiencies for your business as a sole proprietor or statutory employee. Federal income tax forms for 2012 Pension Plans You can set up and maintain the following small business retirement plans for yourself and your employees. Federal income tax forms for 2012 SEP (Simplified Employee Pension) plans. Federal income tax forms for 2012 SIMPLE (Savings Incentive Match Plan for Employees) plans. Federal income tax forms for 2012 Qualified plans (including Keogh or H. Federal income tax forms for 2012 R. Federal income tax forms for 2012 10 plans). Federal income tax forms for 2012 SEP, SIMPLE, and qualified plans offer you and your employees a tax favored way to save for retirement. Federal income tax forms for 2012 You can deduct contributions you make to the plan for your employees on line 19 of Schedule C. Federal income tax forms for 2012 If you are a sole proprietor, you can deduct contributions you make to the plan for yourself on line 28 of Form 1040. Federal income tax forms for 2012 You can also deduct trustees' fees if contributions to the plan do not cover them. Federal income tax forms for 2012 Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Federal income tax forms for 2012 You may also be able to claim a tax credit of 50% of the first $1,000 of qualified startup costs if you begin a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. Federal income tax forms for 2012 Under certain plans, employees can have you contribute limited amounts of their before-tax pay to a plan. Federal income tax forms for 2012 These amounts (and earnings on them) are generally tax free until your employees receive distributions from the plan. Federal income tax forms for 2012 For more information on retirement plans for small business, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Federal income tax forms for 2012 Publication 590, Individual Retirement Arrangements (IRAs), discusses other tax favored ways to save for retirement. Federal income tax forms for 2012 Rent Expense Rent is any amount you pay for the use of property you do not own. Federal income tax forms for 2012 In general, you can deduct rent as a business expense only if the rent is for property you use in your business. Federal income tax forms for 2012 If you have or will receive equity in or title to the property, you cannot deduct the rent. Federal income tax forms for 2012 Unreasonable rent. Federal income tax forms for 2012   You cannot take a rental deduction for unreasonable rents. Federal income tax forms for 2012 Ordinarily, the issue of reasonableness arises only if you and the lessor are related. Federal income tax forms for 2012 Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. Federal income tax forms for 2012 Rent is not unreasonable just because it is figured as a percentage of gross receipts. Federal income tax forms for 2012   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Federal income tax forms for 2012 For a list of the other related persons, see section 267 of the Internal Revenue Code. Federal income tax forms for 2012 Rent on your home. Federal income tax forms for 2012   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. Federal income tax forms for 2012 You must meet the requirements for business use of your home. Federal income tax forms for 2012 For more information, see Business Use of Your Home , later. Federal income tax forms for 2012 Rent paid in advance. Federal income tax forms for 2012   Generally, rent paid in your business is deductible in the year paid or accrued. Federal income tax forms for 2012 If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. Federal income tax forms for 2012 You can deduct the rest of your payment only over the period to which it applies. Federal income tax forms for 2012 More information. Federal income tax forms for 2012   For more information about rent, see chapter 3 in Publication 535. Federal income tax forms for 2012 Taxes You can deduct on Schedule C or C-EZ various federal, state, local, and foreign taxes directly attributable to your business. Federal income tax forms for 2012 Income taxes. Federal income tax forms for 2012   You can deduct on Schedule C or C-EZ a state tax on gross income (as distinguished from net income) directly attributable to your business. Federal income tax forms for 2012 You can deduct other state and local income taxes on Schedule A (Form 1040) if you itemize your deductions. Federal income tax forms for 2012 Do not deduct federal income tax. Federal income tax forms for 2012 Employment taxes. Federal income tax forms for 2012   You can deduct the social security, Medicare, and federal unemployment (FUTA) taxes you paid out of your own funds as an employer. Federal income tax forms for 2012 Employment taxes are discussed briefly in chapter 1. Federal income tax forms for 2012 You can also deduct payments you made as an employer to a state unemployment compensation fund or to a state disability benefit fund. Federal income tax forms for 2012 Deduct these payments as taxes. Federal income tax forms for 2012 Self-employment tax. Federal income tax forms for 2012   You can deduct one-half of your self-employment tax on line 27 of Form 1040. Federal income tax forms for 2012 Self-employment tax is discussed in chapters 1 and 10. Federal income tax forms for 2012 Personal property tax. Federal income tax forms for 2012   You can deduct on Schedule C or C-EZ any tax imposed by a state or local government on personal property used in your business. Federal income tax forms for 2012   You can also deduct registration fees for the right to use property within a state or local area. Federal income tax forms for 2012 Example. Federal income tax forms for 2012 May and Julius Winter drove their car 7,000 business miles out of a total of 10,000 miles. Federal income tax forms for 2012 They had to pay $25 for their annual state license tags and $20 for their city registration sticker. Federal income tax forms for 2012 They also paid $235 in city personal property tax on the car, for a total of $280. Federal income tax forms for 2012 They are claiming their actual car expenses. Federal income tax forms for 2012 Because they used the car 70% for business, they can deduct 70% of the $280, or $196, as a business expense. Federal income tax forms for 2012 Real estate taxes. Federal income tax forms for 2012   You can deduct on Schedule C or C-EZ the real estate taxes you pay on your business property. Federal income tax forms for 2012 Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. Federal income tax forms for 2012 The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. Federal income tax forms for 2012   For more information about real estate taxes, see chapter 5 in Publication 535. Federal income tax forms for 2012 That chapter explains special rules for deducting the following items. Federal income tax forms for 2012 Taxes for local benefits, such as those for sidewalks, streets, water mains, and sewer lines. Federal income tax forms for 2012 Real estate taxes when you buy or sell property during the year. Federal income tax forms for 2012 Real estate taxes if you use an accrual method of accounting and choose to accrue real estate tax related to a definite period ratably over that period. Federal income tax forms for 2012 Sales tax. Federal income tax forms for 2012   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. Federal income tax forms for 2012 If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. Federal income tax forms for 2012 If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Federal income tax forms for 2012 If the property is depreciable, add the sales tax to the basis for depreciation. Federal income tax forms for 2012 For information on the basis of property, see Publication 551, Basis of Assets. Federal income tax forms for 2012    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. Federal income tax forms for 2012 Do not include these taxes in gross receipts or sales. Federal income tax forms for 2012 Excise taxes. Federal income tax forms for 2012   You can deduct on Schedule C or C-EZ all excise taxes that are ordinary and necessary expenses of carrying on your business. Federal income tax forms for 2012 Excise taxes are discussed briefly in chapter 1. Federal income tax forms for 2012 Fuel taxes. Federal income tax forms for 2012   Taxes on gasoline, diesel fuel, and other motor fuels you use in your business are usually included as part of the cost of the fuel. Federal income tax forms for 2012 Do not deduct these taxes as a separate item. Federal income tax forms for 2012   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. Federal income tax forms for 2012 For more information, see Publication 510, Excise Taxes. Federal income tax forms for 2012 Travel, Meals, and Entertainment This section briefly explains the kinds of travel and entertainment expenses you can deduct on Schedule C or C-EZ. Federal income tax forms for 2012 Table 8-1. Federal income tax forms for 2012 When Are Entertainment Expenses Deductible? (Note. Federal income tax forms for 2012 The following is a summary of the rules for deducting entertainment expenses. Federal income tax forms for 2012 For more details about these rules, see Publication 463. Federal income tax forms for 2012 ) General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. Federal income tax forms for 2012 Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. Federal income tax forms for 2012 An ordinary expense is one that is common and accepted in your field of business, trade, or profession. Federal income tax forms for 2012 A necessary expense is one that is helpful and appropriate, although not necessarily required, for your business. Federal income tax forms for 2012 Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. Federal income tax forms for 2012   Associated test Entertainment is associated with your trade or business, and Entertainment directly precedes or follows a substantial business discussion. Federal income tax forms for 2012 Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. Federal income tax forms for 2012 You cannot deduct expenses that are lavish or extravagant under the circumstances. Federal income tax forms for 2012 You generally can deduct only 50% of your unreimbursed entertainment expenses. Federal income tax forms for 2012 Travel expenses. Federal income tax forms for 2012   These are the ordinary and necessary expenses of traveling away from home for your business. Federal income tax forms for 2012 You are traveling away from home if both the following conditions are met. Federal income tax forms for 2012 Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work. Federal income tax forms for 2012 You need to get sleep or rest to meet the demands of your work while away from home. Federal income tax forms for 2012 Generally, your tax home is your regular place of business, regardless of where you maintain your family home. Federal income tax forms for 2012 It includes the entire city or general area in which your business is located. Federal income tax forms for 2012 See Publication 463 for more information. Federal income tax forms for 2012   The following is a brief discussion of the expenses you can deduct. Federal income tax forms for 2012 Transportation. Federal income tax forms for 2012   You can deduct the cost of travel by airplane, train, bus, or car between your home and your business destination. Federal income tax forms for 2012 Taxi, commuter bus, and limousine. Federal income tax forms for 2012   You can deduct fares for these and other types of transportation between the airport or station and your hotel, or between the hotel and your work location away from home. Federal income tax forms for 2012 Baggage and shipping. Federal income tax forms for 2012   You can deduct the cost of sending baggage and sample or display material between your regular and temporary work locations. Federal income tax forms for 2012 Car or truck. Federal income tax forms for 2012   You can deduct the costs of operating and maintaining your vehicle when traveling away from home on business. Federal income tax forms for 2012 You can deduct actual expenses or the standard mileage rate (discussed earlier under Car and Truck Expenses), as well as business-related tolls and parking. Federal income tax forms for 2012 If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Federal income tax forms for 2012 Meals and lodging. Federal income tax forms for 2012   You can deduct the cost of meals and lodging if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. Federal income tax forms for 2012 In most cases, you can deduct only 50% of your meal expenses. Federal income tax forms for 2012 Cleaning. Federal income tax forms for 2012   You can deduct the costs of dry cleaning and laundry while on your business trip. Federal income tax forms for 2012 Telephone. Federal income tax forms for 2012   You can deduct the cost of business calls while on your business trip, including business communication by fax machine or other communication devices. Federal income tax forms for 2012 Tips. Federal income tax forms for 2012   You can deduct the tips you pay for any expense in this list. Federal income tax forms for 2012 More information. Federal income tax forms for 2012   For more information about travel expenses, see Publication 463. Federal income tax forms for 2012 Entertainment expenses. Federal income tax forms for 2012   You may be able to deduct business-related entertainment expenses for entertaining a client, customer, or employee. Federal income tax forms for 2012 In most cases, you can deduct only 50% of these expenses. Federal income tax forms for 2012   The following are examples of entertainment expenses. Federal income tax forms for 2012 Entertaining guests at nightclubs, athletic clubs, theaters, or sporting events. Federal income tax forms for 2012 Providing meals, a hotel suite, or a car to business customers or their families. Federal income tax forms for 2012 To be deductible, the expenses must meet the rules listed in Table 8-1. Federal income tax forms for 2012 For details about these rules, see Publication 463. Federal income tax forms for 2012 Reimbursing your employees for expenses. Federal income tax forms for 2012   You generally can deduct the amount you reimburse your employees for travel and entertainment expenses. Federal income tax forms for 2012 The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. Federal income tax forms for 2012 For details, see chapter 11 in Publication 535. Federal income tax forms for 2012 That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. Federal income tax forms for 2012 Business Use of Your Home To deduct expenses related to the part of your home used for business, you must meet specific requirements. Federal income tax forms for 2012 Even then, your deduction may be limited. Federal income tax forms for 2012 To qualify to claim expenses for business use of your home, you must meet the following tests. Federal income tax forms for 2012 Your use of the business part of your home must be: Exclusive (however, see Exceptions to exclusive use , later), Regular, For your business, and The business part of your home must be one of the following: Your principal place of business (defined later), A place where you meet or deal with patients, clients, or customers in the normal course of your business, or A separate structure (not attached to your home) you use in connection with your business. Federal income tax forms for 2012 Exclusive use. Federal income tax forms for 2012   To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. Federal income tax forms for 2012 The area used for business can be a room or other separately identifiable space. Federal income tax forms for 2012 The space does not need to be marked off by a permanent partition. Federal income tax forms for 2012   You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. Federal income tax forms for 2012 Example. Federal income tax forms for 2012 You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. Federal income tax forms for 2012 Your family also uses the den for recreation. Federal income tax forms for 2012 The den is not used exclusively in your profession, so you cannot claim a business deduction for its use. Federal income tax forms for 2012 Exceptions to exclusive use. Federal income tax forms for 2012   You do not have to meet the exclusive use test if you use part of your home in either of the following ways. Federal income tax forms for 2012 For the storage of inventory or product samples. Federal income tax forms for 2012 As a daycare facility. Federal income tax forms for 2012 For an explanation of these exceptions, see Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Federal income tax forms for 2012 Regular use. Federal income tax forms for 2012   To qualify under the regular use test, you must use a specific area of your home for business on a continuing basis. Federal income tax forms for 2012 You do not meet the test if your business use of the area is only occasional or incidental, even if you do not use that area for any other purpose. Federal income tax forms for 2012 Principal place of business. Federal income tax forms for 2012   You can have more than one business location, including your home, for a single trade or business. Federal income tax forms for 2012 To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that business. Federal income tax forms for 2012 To determine your principal place of business, you must consider all the facts and circumstances. Federal income tax forms for 2012   Your home office will qualify as your principal place of business for deducting expenses for its use if you meet the following requirements. Federal income tax forms for 2012 You use it exclusively and regularly for administrative or management activities of your business. Federal income tax forms for 2012 You have no other fixed location where you conduct substantial administrative or management activities of your business. Federal income tax forms for 2012   Alternatively, if you use your home exclusively and regularly for your business, but your home office does not qualify as your principal place of business based on the previous rules, you determine your principal place of business based on the following factors. Federal income tax forms for 2012 The relative importance of the activities performed at each location. Federal income tax forms for 2012 If the relative importance factor does not determine your principal place of business, you can also consider the time spent at each location. Federal income tax forms for 2012   If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. Federal income tax forms for 2012 However, for other ways to qualify to deduct home office expenses, see Publication 587. Federal income tax forms for 2012 Deduction limit. Federal income tax forms for 2012   If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. Federal income tax forms for 2012 If your gross income from the business use is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. Federal income tax forms for 2012   Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation (with depreciation taken last), allocable to the business is limited to the gross income from the business use of your home minus the sum of the following. Federal income tax forms for 2012 The business part of expenses you could deduct even if you did not use your home for business (such as mortgage interest, real estate taxes, and casualty and theft losses that are allowable as itemized deductions on Schedule A (Form 1040)). Federal income tax forms for 2012 The business expenses that relate to the business activity in the home (for example, business phone, supplies, and depreciation on equipment), but not to the use of the home itself. Federal income tax forms for 2012 Do not include in (2) above your deduction for one-half of your self-employment tax. Federal income tax forms for 2012   Use Form 8829, Expenses for Business Use of Your Home, to figure your deduction. Federal income tax forms for 2012 New simplified method. Federal income tax forms for 2012    The IRS now provides a simplified method to determine your expenses for business use of your home. Federal income tax forms for 2012 The simplified method is an alternative to calculating and substantiating actual expenses. Federal income tax forms for 2012 In most cases, you will figure your deduction by multiplying $5 by the area of your home used for a qualified business use. Federal income tax forms for 2012 The area you use to figure your deduction is limited to 300 square feet. Federal income tax forms for 2012 For more information, see the Instructions for Schedule C. Federal income tax forms for 2012 More information. Federal income tax forms for 2012   For more information on deducting expenses for the business use of your home, see Publication 587. Federal income tax forms for 2012 Other Expenses You Can Deduct You may also be able to deduct the following expenses. Federal income tax forms for 2012 See Publication 535 to find out whether you can deduct them. Federal income tax forms for 2012 Advertising. Federal income tax forms for 2012 Bank fees. Federal income tax forms for 2012 Donations to business organizations. Federal income tax forms for 2012 Education expenses. Federal income tax forms for 2012 Energy efficient commercial buildings deduction expenses. Federal income tax forms for 2012 Impairment-related expenses. Federal income tax forms for 2012 Interview expense allowances. Federal income tax forms for 2012 Licenses and regulatory fees. Federal income tax forms for 2012 Moving machinery. Federal income tax forms for 2012 Outplacement services. Federal income tax forms for 2012 Penalties and fines you pay for late performance or nonperformance of a contract. Federal income tax forms for 2012 Repairs that keep your property in a normal efficient operating condition. Federal income tax forms for 2012 Repayments of income. Federal income tax forms for 2012 Subscriptions to trade or professional publications. Federal income tax forms for 2012 Supplies and materials. Federal income tax forms for 2012 Utilities. Federal income tax forms for 2012 Expenses You Cannot Deduct You usually cannot deduct the following as business expenses. Federal income tax forms for 2012 For more information, see Publication 535. Federal income tax forms for 2012 Bribes and kickbacks. Federal income tax forms for 2012 Charitable contributions. Federal income tax forms for 2012 Demolition expenses or losses. Federal income tax forms for 2012 Dues to business, social, athletic, luncheon, sporting, airline, and hotel clubs. Federal income tax forms for 2012 Lobbying expenses. Federal income tax forms for 2012 Penalties and fines you pay to a governmental agency or instrumentality because you broke the law. Federal income tax forms for 2012 Personal, living, and family expenses. Federal income tax forms for 2012 Political contributions. Federal income tax forms for 2012 Repairs that add to the value of your property or significantly increase its life. Federal income tax forms for 2012 Prev  Up  Next   Home   More Online Publications
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The Federal Income Tax Forms For 2012

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