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File My Taxes For 2012

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File My Taxes For 2012

File my taxes for 2012 22. File my taxes for 2012   Taxes Table of Contents IntroductionIndian tribal government. File my taxes for 2012 Useful Items - You may want to see: Tests To Deduct Any Tax Income TaxesState and Local Income Taxes Foreign Income Taxes General Sales TaxesMotor vehicles. File my taxes for 2012 Real Estate TaxesReal estate taxes for prior years. File my taxes for 2012 Examples. File my taxes for 2012 Form 1099-S. File my taxes for 2012 Real Estate-Related Items You Cannot Deduct Personal Property Taxes Taxes and Fees You Cannot Deduct Where To Deduct Introduction This chapter discusses which taxes you can deduct if you itemize deductions on Schedule A (Form 1040). File my taxes for 2012 It also explains which taxes you can deduct on other schedules or forms and which taxes you cannot deduct. File my taxes for 2012 This chapter covers the following topics. File my taxes for 2012 Income taxes (federal, state, local, and foreign). File my taxes for 2012 General sales taxes (state and local). File my taxes for 2012 Real estate taxes (state, local, and foreign). File my taxes for 2012 Personal property taxes (state and local). File my taxes for 2012 Taxes and fees you cannot deduct. File my taxes for 2012 Use Table 22-1 as a guide to determine which taxes you can deduct. File my taxes for 2012 The end of the chapter contains a section that explains which forms you use to deduct different types of taxes. File my taxes for 2012 Business taxes. File my taxes for 2012   You can deduct certain taxes only if they are ordinary and necessary expenses of your trade or business or of producing income. File my taxes for 2012 For information on these taxes, see Publication 535, Business Expenses. File my taxes for 2012 State or local taxes. File my taxes for 2012   These are taxes imposed by the 50 states, U. File my taxes for 2012 S. File my taxes for 2012 possessions, or any of their political subdivisions (such as a county or city), or by the District of Columbia. File my taxes for 2012 Indian tribal government. File my taxes for 2012   An Indian tribal government recognized by the Secretary of the Treasury as performing substantial government functions will be treated as a state for purposes of claiming a deduction for taxes. File my taxes for 2012 Income taxes, real estate taxes, and personal property taxes imposed by that Indian tribal government (or by any of its subdivisions that are treated as political subdivisions of a state) are deductible. File my taxes for 2012 General sales taxes. File my taxes for 2012   These are taxes imposed at one rate on retail sales of a broad range of classes of items. File my taxes for 2012 Foreign taxes. File my taxes for 2012   These are taxes imposed by a foreign country or any of its political subdivisions. File my taxes for 2012 Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 530 Tax Information for Homeowners Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Schedule E (Form 1040) Supplemental Income and Loss 1116 Foreign Tax Credit Tests To Deduct Any Tax The following two tests must be met for you to deduct any tax. File my taxes for 2012 The tax must be imposed on you. File my taxes for 2012 You must pay the tax during your tax year. File my taxes for 2012 The tax must be imposed on you. File my taxes for 2012   In general, you can deduct only taxes imposed on you. File my taxes for 2012   Generally, you can deduct property taxes only if you are an owner of the property. File my taxes for 2012 If your spouse owns the property and pays the real estate taxes, the taxes are deductible on your spouse's separate return or on your joint return. File my taxes for 2012 You must pay the tax during your tax year. File my taxes for 2012   If you are a cash basis taxpayer, you can deduct only those taxes you actually paid during your tax year. File my taxes for 2012 If you pay your taxes by check, the day you mail or deliver the check is the date of payment, provided the check is honored by the financial institution. File my taxes for 2012 If you use a pay-by-phone account (such as a credit card or electronic funds withdrawal), the date reported on the statement of the financial institution showing when payment was made is the date of payment. File my taxes for 2012 If you contest a tax liability and are a cash basis taxpayer, you can deduct the tax only in the year you actually pay it (or transfer money or other property to provide for satisfaction of the contested liability). File my taxes for 2012 See Publication 538, Accounting Periods and Methods, for details. File my taxes for 2012    If you use an accrual method of accounting, see Publication 538 for more information. File my taxes for 2012 Income Taxes This section discusses the deductibility of state and local income taxes (including employee contributions to state benefit funds) and foreign income taxes. File my taxes for 2012 State and Local Income Taxes You can deduct state and local income taxes. File my taxes for 2012 However, you can elect to deduct state and local general sales taxes instead of state and local income taxes. File my taxes for 2012 See General Sales Taxes , later. File my taxes for 2012 Exception. File my taxes for 2012    You cannot deduct state and local income taxes you pay on income that is exempt from federal income tax, unless the exempt income is interest income. File my taxes for 2012 For example, you cannot deduct the part of a state's income tax that is on a cost-of-living allowance exempt from federal income tax. File my taxes for 2012 What To Deduct Your deduction may be for withheld taxes, estimated tax payments, or other tax payments as follows. File my taxes for 2012 Withheld taxes. File my taxes for 2012   You can deduct state and local income taxes withheld from your salary in the year they are withheld. File my taxes for 2012 Your Form(s) W-2 will show these amounts. File my taxes for 2012 Forms W-2G, 1099-G, 1099-R, and 1099-MISC may also show state and local income taxes withheld. File my taxes for 2012 Estimated tax payments. File my taxes for 2012   You can deduct estimated tax payments you made during the year to a state or local government. File my taxes for 2012 However, you must have a reasonable basis for making the estimated tax payments. File my taxes for 2012 Any estimated state or local tax payments that are not made in good faith at the time of payment are not deductible. File my taxes for 2012 For example, you made an estimated state income tax payment. File my taxes for 2012 However, the estimate of your state tax liability shows that you will get a refund of the full amount of your estimated payment. File my taxes for 2012 You had no reasonable basis to believe you had any additional liability for state income taxes and you cannot deduct the estimated tax payment. File my taxes for 2012 Refund applied to taxes. File my taxes for 2012   You can deduct any part of a refund of prior-year state or local income taxes that you chose to have credited to your 2013 estimated state or local income taxes. File my taxes for 2012    Do not reduce your deduction by either of the following items. File my taxes for 2012 Any state or local income tax refund (or credit) you expect to receive for 2013. File my taxes for 2012 Any refund of (or credit for) prior-year state and local income taxes you actually received in 2013. File my taxes for 2012   However, part or all of this refund (or credit) may be taxable. File my taxes for 2012 See Refund (or credit) of state or local income taxes , later. File my taxes for 2012 Separate federal returns. File my taxes for 2012   If you and your spouse file separate state, local, and federal income tax returns, you each can deduct on your federal return only the amount of your own state and local income tax that you paid during the tax year. File my taxes for 2012 Joint state and local returns. File my taxes for 2012   If you and your spouse file joint state and local returns and separate federal returns, each of you can deduct on your separate federal return a part of the total state and local income taxes paid during the tax year. File my taxes for 2012 You can deduct only the amount of the total taxes that is proportionate to your gross income compared to the combined gross income of you and your spouse. File my taxes for 2012 However, you cannot deduct more than the amount you actually paid during the year. File my taxes for 2012 You can avoid this calculation if you and your spouse are jointly and individually liable for the full amount of the state and local income taxes. File my taxes for 2012 If so, you and your spouse can deduct on your separate federal returns the amount you each actually paid. File my taxes for 2012 Joint federal return. File my taxes for 2012   If you file a joint federal return, you can deduct the total of the state and local income taxes both of you paid. File my taxes for 2012 Contributions to state benefit funds. File my taxes for 2012    As an employee, you can deduct mandatory contributions to state benefit funds withheld from your wages that provide protection against loss of wages. File my taxes for 2012 For example, certain states require employees to make contributions to state funds providing disability or unemployment insurance benefits. File my taxes for 2012 Mandatory payments made to the following state benefit funds are deductible as state income taxes on Schedule A (Form 1040), line 5. File my taxes for 2012 Alaska Unemployment Compensation Fund. File my taxes for 2012 California Nonoccupational Disability Benefit Fund. File my taxes for 2012 New Jersey Nonoccupational Disability Benefit Fund. File my taxes for 2012 New Jersey Unemployment Compensation Fund. File my taxes for 2012 New York Nonoccupational Disability Benefit Fund. File my taxes for 2012 Pennsylvania Unemployment Compensation Fund. File my taxes for 2012 Rhode Island Temporary Disability Benefit Fund. File my taxes for 2012 Washington State Supplemental Workmen's Compensation Fund. File my taxes for 2012    Employee contributions to private or voluntary disability plans are not deductible. File my taxes for 2012 Refund (or credit) of state or local income taxes. File my taxes for 2012   If you receive a refund of (or credit for) state or local income taxes in a year after the year in which you paid them, you may have to include the refund in income on Form 1040, line 10, in the year you receive it. File my taxes for 2012 This includes refunds resulting from taxes that were overwithheld, applied from a prior year return, not figured correctly, or figured again because of an amended return. File my taxes for 2012 If you did not itemize your deductions in the previous year, do not include the refund in income. File my taxes for 2012 If you deducted the taxes in the previous year, include all or part of the refund on Form 1040, line 10, in the year you receive the refund. File my taxes for 2012 For a discussion of how much to include, see Recoveries in chapter 12. File my taxes for 2012 Foreign Income Taxes Generally, you can take either a deduction or a credit for income taxes imposed on you by a foreign country or a U. File my taxes for 2012 S. File my taxes for 2012 possession. File my taxes for 2012 However, you cannot take a deduction or credit for foreign income taxes paid on income that is exempt from U. File my taxes for 2012 S. File my taxes for 2012 tax under the foreign earned income exclusion or the foreign housing exclusion. File my taxes for 2012 For information on these exclusions, see Publication 54, Tax Guide for U. File my taxes for 2012 S. File my taxes for 2012 Citizens and Resident Aliens Abroad. File my taxes for 2012 For information on the foreign tax credit, see Publication 514. File my taxes for 2012 General Sales Taxes You can elect to deduct state and local general sales taxes, instead of state and local income taxes, as an itemized deduction on Schedule A (Form 1040), line 5b. File my taxes for 2012 You can use either your actual expenses or the state and local sales tax tables to figure your sales tax deduction. File my taxes for 2012 Actual expenses. File my taxes for 2012   Generally, you can deduct the actual state and local general sales taxes (including compensating use taxes) if the tax rate was the same as the general sales tax rate. File my taxes for 2012 However, sales taxes on food, clothing, medical supplies, and motor vehicles are deductible as a general sales tax even if the tax rate was less than the general sales tax rate. File my taxes for 2012 If you paid sales tax on a motor vehicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehicle. File my taxes for 2012 If you use the actual expenses method, you must have receipts to show the general sales taxes paid. File my taxes for 2012 Do not include sales taxes paid on items used in your trade or business. File my taxes for 2012 Motor vehicles. File my taxes for 2012   For purposes of this section, motor vehicles include cars, motorcycles, motor homes, recreational vehicles, sport utility vehicles, trucks, vans, and off-road vehicles. File my taxes for 2012 This also includes sales taxes on a leased motor vehicle, but not on vehicles used in your trade or business. File my taxes for 2012 Optional sales tax tables. File my taxes for 2012   Instead of using your actual expenses, you can figure your state and local general sales tax deduction using the state and local sales tax tables in the Instructions for Schedule A (Form 1040). File my taxes for 2012 You may also be able to add the state and local general sales taxes paid on certain specified items. File my taxes for 2012   Your applicable table amount is based on the state where you live, your income, and the number of exemptions claimed on your tax return. File my taxes for 2012 Your income is your adjusted gross income plus any nontaxable items such as the following. File my taxes for 2012 Tax-exempt interest. File my taxes for 2012 Veterans' benefits. File my taxes for 2012 Nontaxable combat pay. File my taxes for 2012 Workers' compensation. File my taxes for 2012 Nontaxable part of social security and railroad retirement benefits. File my taxes for 2012 Nontaxable part of IRA, pension, or annuity distributions, excluding rollovers. File my taxes for 2012 Public assistance payments. File my taxes for 2012 If you lived in different states during the same tax year, you must prorate your applicable table amount for each state based on the days you lived in each state. File my taxes for 2012 See the Instructions for Schedule A (Form 1040), line 5, for details. File my taxes for 2012 Real Estate Taxes Deductible real estate taxes are any state, local, or foreign taxes on real property levied for the general public welfare. File my taxes for 2012 You can deduct these taxes only if they are based on the assessed value of the real property and charged uniformly against all property under the jurisdiction of the taxing authority. File my taxes for 2012 Deductible real estate taxes generally do not include taxes charged for local benefits and improvements that increase the value of the property. File my taxes for 2012 They also do not include itemized charges for services (such as trash collection) assessed against specific property or certain people, even if the charge is paid to the taxing authority. File my taxes for 2012 For more information about taxes and charges that are not deductible, see Real Estate-Related Items You Cannot Deduct , later. File my taxes for 2012 Tenant-shareholders in a cooperative housing corporation. File my taxes for 2012   Generally, if you are a tenant-stockholder in a cooperative housing corporation, you can deduct the amount paid to the corporation that represents your share of the real estate taxes the corporation paid or incurred for your dwelling unit. File my taxes for 2012 The corporation should provide you with a statement showing your share of the taxes. File my taxes for 2012 For more information, see Special Rules for Cooperatives in Publication 530. File my taxes for 2012 Division of real estate taxes between buyers and sellers. File my taxes for 2012   If you bought or sold real estate during the year, the real estate taxes must be divided between the buyer and the seller. File my taxes for 2012   The buyer and the seller must divide the real estate taxes according to the number of days in the real property tax year (the period to which the tax is imposed relates) that each owned the property. File my taxes for 2012 The seller is treated as paying the taxes up to, but not including, the date of sale. File my taxes for 2012 The buyer is treated as paying the taxes beginning with the date of sale. File my taxes for 2012 This applies regardless of the lien dates under local law. File my taxes for 2012 Generally, this information is included on the settlement statement provided at the closing. File my taxes for 2012    If you (the seller) cannot deduct taxes until they are paid because you use the cash method of accounting, and the buyer of your property is personally liable for the tax, you are considered to have paid your part of the tax at the time of the sale. File my taxes for 2012 This lets you deduct the part of the tax to the date of sale even though you did not actually pay it. File my taxes for 2012 However, you must also include the amount of that tax in the selling price of the property. File my taxes for 2012 The buyer must include the same amount in his or her cost of the property. File my taxes for 2012   You figure your deduction for taxes on each property bought or sold during the real property tax year as follows. File my taxes for 2012 Worksheet 22-1. File my taxes for 2012 Figuring Your Real Estate Tax Deduction 1. File my taxes for 2012 Enter the total real estate taxes for the real property tax year   2. File my taxes for 2012 Enter the number of days in the real property tax year that you owned the property   3. File my taxes for 2012 Divide line 2 by 365 (for leap years, divide line 2 by 366) . File my taxes for 2012 4. File my taxes for 2012 Multiply line 1 by line 3. File my taxes for 2012 This is your deduction. File my taxes for 2012 Enter it on Schedule A (Form 1040), line 6   Note. File my taxes for 2012 Repeat steps 1 through 4 for each property you bought or sold during the real property tax year. File my taxes for 2012 Your total deduction is the sum of the line 4 amounts for all of the properties. File my taxes for 2012 Real estate taxes for prior years. File my taxes for 2012   Do not divide delinquent taxes between the buyer and seller if the taxes are for any real property tax year before the one in which the property is sold. File my taxes for 2012 Even if the buyer agrees to pay the delinquent taxes, the buyer cannot deduct them. File my taxes for 2012 The buyer must add them to the cost of the property. File my taxes for 2012 The seller can deduct these taxes paid by the buyer. File my taxes for 2012 However, the seller must include them in the selling price. File my taxes for 2012 Examples. File my taxes for 2012   The following examples illustrate how real estate taxes are divided between buyer and seller. File my taxes for 2012 Example 1. File my taxes for 2012 Dennis and Beth White's real property tax year for both their old home and their new home is the calendar year, with payment due August 1. File my taxes for 2012 The tax on their old home, sold on May 7, was $620. File my taxes for 2012 The tax on their new home, bought on May 3, was $732. File my taxes for 2012 Dennis and Beth are considered to have paid a proportionate share of the real estate taxes on the old home even though they did not actually pay them to the taxing authority. File my taxes for 2012 On the other hand, they can claim only a proportionate share of the taxes they paid on their new property even though they paid the entire amount. File my taxes for 2012 Dennis and Beth owned their old home during the real property tax year for 126 days (January 1 to May 6, the day before the sale). File my taxes for 2012 They figure their deduction for taxes on their old home as follows. File my taxes for 2012 Worksheet 22-1. File my taxes for 2012 Figuring Your Real Estate Tax Deduction — Taxes on Old Home 1. File my taxes for 2012 Enter the total real estate taxes for the real property tax year $620 2. File my taxes for 2012 Enter the number of days in the real property tax year that you owned the property 126 3. File my taxes for 2012 Divide line 2 by 365 (for leap years, divide line 2 by 366) . File my taxes for 2012 3452 4. File my taxes for 2012 Multiply line 1 by line 3. File my taxes for 2012 This is your deduction. File my taxes for 2012 Enter it on Schedule A (Form 1040), line 6 $214 Since the buyers of their old home paid all of the taxes, Dennis and Beth also include the $214 in the selling price of the old home. File my taxes for 2012 (The buyers add the $214 to their cost of the home. File my taxes for 2012 ) Dennis and Beth owned their new home during the real property tax year for 243 days (May 3 to December 31, including their date of purchase). File my taxes for 2012 They figure their deduction for taxes on their new home as follows. File my taxes for 2012 Worksheet 22-1. File my taxes for 2012 Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. File my taxes for 2012 Enter the total real estate taxes for the real property tax year $732 2. File my taxes for 2012 Enter the number of days in the real property tax year that you owned the property 243 3. File my taxes for 2012 Divide line 2 by 365 (for leap years, divide line 2 by 366) . File my taxes for 2012 6658 4. File my taxes for 2012 Multiply line 1 by line 3. File my taxes for 2012 This is your deduction. File my taxes for 2012 Enter it on Schedule A (Form 1040), line 6 $487 Since Dennis and Beth paid all of the taxes on the new home, they add $245 ($732 paid less $487 deduction) to their cost of the new home. File my taxes for 2012 (The sellers add this $245 to their selling price and deduct the $245 as a real estate tax. File my taxes for 2012 ) Dennis and Beth's real estate tax deduction for their old and new homes is the sum of $214 and $487, or $701. File my taxes for 2012 They will enter this amount on Schedule A (Form 1040), line 6. File my taxes for 2012 Example 2. File my taxes for 2012 George and Helen Brown bought a new home on May 3, 2013. File my taxes for 2012 Their real property tax year for the new home is the calendar year. File my taxes for 2012 Real estate taxes for 2012 were assessed in their state on January 1, 2013. File my taxes for 2012 The taxes became due on May 31, 2013, and October 31, 2013. File my taxes for 2012 The Browns agreed to pay all taxes due after the date of purchase. File my taxes for 2012 Real estate taxes for 2012 were $680. File my taxes for 2012 They paid $340 on May 31, 2013, and $340 on October 31, 2013. File my taxes for 2012 These taxes were for the 2012 real property tax year. File my taxes for 2012 The Browns cannot deduct them since they did not own the property until 2013. File my taxes for 2012 Instead, they must add $680 to the cost of their new home. File my taxes for 2012 In January 2014, the Browns receive their 2013 property tax statement for $752, which they will pay in 2014. File my taxes for 2012 The Browns owned their new home during the 2013 real property tax year for 243 days (May 3 to December 31). File my taxes for 2012 They will figure their 2014 deduction for taxes as follows. File my taxes for 2012 Worksheet 22-1. File my taxes for 2012 Figuring Your Real Estate Tax Deduction — Taxes on New Home 1. File my taxes for 2012 Enter the total real estate taxes for the real property tax year $752 2. File my taxes for 2012 Enter the number of days in the real property tax year that you owned the property 243 3. File my taxes for 2012 Divide line 2 by 365 (for leap years, divide line 2 by 366) . File my taxes for 2012 6658 4. File my taxes for 2012 Multiply line 1 by line 3. File my taxes for 2012 This is your deduction. File my taxes for 2012 Claim it on Schedule A (Form 1040), line 6 $501 The remaining $251 ($752 paid less $501 deduction) of taxes paid in 2014, along with the $680 paid in 2013, is added to the cost of their new home. File my taxes for 2012 Because the taxes up to the date of sale are considered paid by the seller on the date of sale, the seller is entitled to a 2013 tax deduction of $931. File my taxes for 2012 This is the sum of the $680 for 2012 and the $251 for the 122 days the seller owned the home in 2013. File my taxes for 2012 The seller must also include the $931 in the selling price when he or she figures the gain or loss on the sale. File my taxes for 2012 The seller should contact the Browns in January 2014 to find out how much real estate tax is due for 2013. File my taxes for 2012 Form 1099-S. File my taxes for 2012   For certain sales or exchanges of real estate, the person responsible for closing the sale (generally the settlement agent) prepares Form 1099-S, Proceeds From Real Estate Transactions, to report certain information to the IRS and to the seller of the property. File my taxes for 2012 Box 2 of Form 1099-S is for the gross proceeds from the sale and should include the portion of the seller's real estate tax liability that the buyer will pay after the date of sale. File my taxes for 2012 The buyer includes these taxes in the cost basis of the property, and the seller both deducts this amount as a tax paid and includes it in the sales price of the property. File my taxes for 2012   For a real estate transaction that involves a home, any real estate tax the seller paid in advance but that is the liability of the buyer appears on Form 1099-S, box 5. File my taxes for 2012 The buyer deducts this amount as a real estate tax, and the seller reduces his or her real estate tax deduction (or includes it in income) by the same amount. File my taxes for 2012 See Refund (or rebate) , later. File my taxes for 2012 Taxes placed in escrow. File my taxes for 2012   If your monthly mortgage payment includes an amount placed in escrow (put in the care of a third party) for real estate taxes, you may not be able to deduct the total amount placed in escrow. File my taxes for 2012 You can deduct only the real estate tax that the third party actually paid to the taxing authority. File my taxes for 2012 If the third party does not notify you of the amount of real estate tax that was paid for you, contact the third party or the taxing authority to find the proper amount to show on your return. File my taxes for 2012 Tenants by the entirety. File my taxes for 2012   If you and your spouse held property as tenants by the entirety and you file separate federal returns, each of you can deduct only the taxes each of you paid on the property. File my taxes for 2012 Divorced individuals. File my taxes for 2012   If your divorce or separation agreement states that you must pay the real estate taxes for a home owned by you and your spouse, part of your payments may be deductible as alimony and part as real estate taxes. File my taxes for 2012 See Taxes and insurance in chapter 18 for more information. File my taxes for 2012 Ministers' and military housing allowances. File my taxes for 2012   If you are a minister or a member of the uniformed services and receive a housing allowance that you can exclude from income, you still can deduct all of the real estate taxes you pay on your home. File my taxes for 2012 Refund (or rebate). File my taxes for 2012   If you received a refund or rebate in 2013 of real estate taxes you paid in 2013, you must reduce your deduction by the amount refunded to you. File my taxes for 2012 If you received a refund or rebate in 2013 of real estate taxes you deducted in an earlier year (either as an itemized deduction or an increase to your standard deduction), you generally must include the refund or rebate in income in the year you receive it. File my taxes for 2012 However, the amount you include in income is limited to the amount of the deduction that reduced your tax in the earlier year. File my taxes for 2012 For more information, see Recoveries in chapter 12. File my taxes for 2012 Table 22-1. File my taxes for 2012 Which Taxes Can You Deduct? Type of Tax You Can Deduct You Cannot Deduct Fees and Charges Fees and charges that are expenses of your trade or business or of producing income. File my taxes for 2012 Fees and charges that are not expenses of your trade or business or of producing income, such as fees for driver's licenses, car inspections, parking, or charges for water bills (see Taxes and Fees You Cannot Deduct ). File my taxes for 2012     Fines and penalties. File my taxes for 2012 Income Taxes State and local income taxes. File my taxes for 2012 Federal income taxes. File my taxes for 2012   Foreign income taxes. File my taxes for 2012     Employee contributions to state funds listed under Contributions to state benefit funds . File my taxes for 2012 Employee contributions to private or voluntary disability plans. File my taxes for 2012     State and local general sales taxes if you choose to deduct state and local income taxes. File my taxes for 2012 General Sales Taxes State and local general sales taxes, including compensating use taxes. File my taxes for 2012 State and local income taxes if you choose to deduct state and local general sales taxes. File my taxes for 2012 Other Taxes Taxes that are expenses of your trade or business. File my taxes for 2012 Federal excise taxes, such as tax on gasoline, that are not expenses of your trade or business or of producing income. File my taxes for 2012   Taxes on property producing rent or royalty income. File my taxes for 2012 Per capita taxes. File my taxes for 2012   Occupational taxes. File my taxes for 2012 See chapter 28. File my taxes for 2012     One-half of self-employment tax paid. File my taxes for 2012   Personal Property Taxes State and local personal property taxes. File my taxes for 2012 Customs duties that are not expenses of your trade or business or of producing income. File my taxes for 2012 Real Estate Taxes State and local real estate taxes. File my taxes for 2012 Real estate taxes that are treated as imposed on someone else (see Division of real estate taxes between buyers and sellers ). File my taxes for 2012   Foreign real estate taxes. File my taxes for 2012 Taxes for local benefits (with exceptions). File my taxes for 2012 See Real Estate-Related Items You Cannot Deduct . File my taxes for 2012   Tenant's share of real estate taxes paid by  cooperative housing corporation. File my taxes for 2012 Trash and garbage pickup fees (with exceptions). File my taxes for 2012 See Real Estate-Related Items You Cannot Deduct . File my taxes for 2012     Rent increase due to higher real estate taxes. File my taxes for 2012     Homeowners' association charges. File my taxes for 2012 Real Estate-Related Items You Cannot Deduct Payments for the following items generally are not deductible as real estate taxes. File my taxes for 2012 Taxes for local benefits. File my taxes for 2012 Itemized charges for services (such as trash and garbage pickup fees). File my taxes for 2012 Transfer taxes (or stamp taxes). File my taxes for 2012 Rent increases due to higher real estate taxes. File my taxes for 2012 Homeowners' association charges. File my taxes for 2012 Taxes for local benefits. File my taxes for 2012   Deductible real estate taxes generally do not include taxes charged for local benefits and improvements tending to increase the value of your property. File my taxes for 2012 These include assessments for streets, sidewalks, water mains, sewer lines, public parking facilities, and similar improvements. File my taxes for 2012 You should increase the basis of your property by the amount of the assessment. File my taxes for 2012   Local benefit taxes are deductible only if they are for maintenance, repair, or interest charges related to those benefits. File my taxes for 2012 If only a part of the taxes is for maintenance, repair, or interest, you must be able to show the amount of that part to claim the deduction. File my taxes for 2012 If you cannot determine what part of the tax is for maintenance, repair, or interest, none of it is deductible. File my taxes for 2012    Taxes for local benefits may be included in your real estate tax bill. File my taxes for 2012 If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. File my taxes for 2012 You should use the rules above to determine if the local benefit tax is deductible. File my taxes for 2012 Contact the taxing authority if you need additional information about a specific charge on your real estate tax bill. File my taxes for 2012 Itemized charges for services. File my taxes for 2012    An itemized charge for services assessed against specific property or certain people is not a tax, even if the charge is paid to the taxing authority. File my taxes for 2012 For example, you cannot deduct the charge as a real estate tax if it is: A unit fee for the delivery of a service (such as a $5 fee charged for every 1,000 gallons of water you use), A periodic charge for a residential service (such as a $20 per month or $240 annual fee charged to each homeowner for trash collection), or A flat fee charged for a single service provided by your government (such as a $30 charge for mowing your lawn because it was allowed to grow higher than permitted under your local ordinance). File my taxes for 2012    You must look at your real estate tax bill to determine if any nondeductible itemized charges, such as those listed above, are included in the bill. File my taxes for 2012 If your taxing authority (or mortgage lender) does not furnish you a copy of your real estate tax bill, ask for it. File my taxes for 2012 Exception. File my taxes for 2012   Service charges used to maintain or improve services (such as trash collection or police and fire protection) are deductible as real estate taxes if: The fees or charges are imposed at a like rate against all property in the taxing jurisdiction, The funds collected are not earmarked; instead, they are commingled with general revenue funds, and Funds used to maintain or improve services are not limited to or determined by the amount of these fees or charges collected. File my taxes for 2012 Transfer taxes (or stamp taxes). File my taxes for 2012   Transfer taxes and similar taxes and charges on the sale of a personal home are not deductible. File my taxes for 2012 If they are paid by the seller, they are expenses of the sale and reduce the amount realized on the sale. File my taxes for 2012 If paid by the buyer, they are included in the cost basis of the property. File my taxes for 2012 Rent increase due to higher real estate taxes. File my taxes for 2012   If your landlord increases your rent in the form of a tax surcharge because of increased real estate taxes, you cannot deduct the increase as taxes. File my taxes for 2012 Homeowners' association charges. File my taxes for 2012   These charges are not deductible because they are imposed by the homeowners' association, rather than the state or local government. File my taxes for 2012 Personal Property Taxes Personal property tax is deductible if it is a state or local tax that is: Charged on personal property, Based only on the value of the personal property, and Charged on a yearly basis, even if it is collected more or less than once a year. File my taxes for 2012 A tax that meets the above requirements can be considered charged on personal property even if it is for the exercise of a privilege. File my taxes for 2012 For example, a yearly tax based on value qualifies as a personal property tax even if it is called a registration fee and is for the privilege of registering motor vehicles or using them on the highways. File my taxes for 2012 If the tax is partly based on value and partly based on other criteria, it may qualify in part. File my taxes for 2012 Example. File my taxes for 2012 Your state charges a yearly motor vehicle registration tax of 1% of value plus 50 cents per hundredweight. File my taxes for 2012 You paid $32 based on the value ($1,500) and weight (3,400 lbs. File my taxes for 2012 ) of your car. File my taxes for 2012 You can deduct $15 (1% × $1,500) as a personal property tax because it is based on the value. File my taxes for 2012 The remaining $17 ($. File my taxes for 2012 50 × 34), based on the weight, is not deductible. File my taxes for 2012 Taxes and Fees You Cannot Deduct Many federal, state, and local government taxes are not deductible because they do not fall within the categories discussed earlier. File my taxes for 2012 Other taxes and fees, such as federal income taxes, are not deductible because the tax law specifically prohibits a deduction for them. File my taxes for 2012 See Table 22-1. File my taxes for 2012 Taxes and fees that are generally not deductible include the following items. File my taxes for 2012 Employment taxes. File my taxes for 2012 This includes social security, Medicare, and railroad retirement taxes withheld from your pay. File my taxes for 2012 However, one-half of self-employment tax you pay is deductible. File my taxes for 2012 In addition, the social security and other employment taxes you pay on the wages of a household worker may be included in medical expenses that you can deduct or child care expenses that allow you to claim the child and dependent care credit. File my taxes for 2012 For more information, see chapters 21 and 32. File my taxes for 2012 Estate, inheritance, legacy, or succession taxes. File my taxes for 2012 However, you can deduct the estate tax attributable to income in respect of a decedent if you, as a beneficiary, must include that income in your gross income. File my taxes for 2012 In that case, deduct the estate tax as a miscellaneous deduction that is not subject to the 2%-of-adjusted-gross-income limit. File my taxes for 2012 For more information, see Publication 559, Survivors, Executors, and Administrators. File my taxes for 2012 Federal income taxes. File my taxes for 2012 This includes income taxes withheld from your pay. File my taxes for 2012 Fines and penalties. File my taxes for 2012 You cannot deduct fines and penalties paid to a government for violation of any law, including related amounts forfeited as collateral deposits. File my taxes for 2012 Gift taxes. File my taxes for 2012 License fees. File my taxes for 2012 You cannot deduct license fees for personal purposes (such as marriage, driver's, and dog license fees). File my taxes for 2012 Per capita taxes. File my taxes for 2012 You cannot deduct state or local per capita taxes. File my taxes for 2012 Many taxes and fees other than those listed above are also nondeductible, unless they are ordinary and necessary expenses of a business or income producing activity. File my taxes for 2012 For other nondeductible items, see Real Estate-Related Items You Cannot Deduct , earlier. File my taxes for 2012 Where To Deduct You deduct taxes on the following schedules. File my taxes for 2012 State and local income taxes. File my taxes for 2012    These taxes are deducted on Schedule A (Form 1040), line 5, even if your only source of income is from business, rents, or royalties. File my taxes for 2012 Check box a on line 5. File my taxes for 2012 General sales taxes. File my taxes for 2012   Sales taxes are deducted on Schedule A (Form 1040), line 5. File my taxes for 2012 You must check box b on line 5. File my taxes for 2012 If you elect to deduct sales taxes, you cannot deduct state and local income taxes on Schedule A (Form 1040), line 5, box a. File my taxes for 2012 Foreign income taxes. File my taxes for 2012   Generally, income taxes you pay to a foreign country or U. File my taxes for 2012 S. File my taxes for 2012 possession can be claimed as an itemized deduction on Schedule A (Form 1040), line 8, or as a credit against your U. File my taxes for 2012 S. File my taxes for 2012 income tax on Form 1040, line 47. File my taxes for 2012 To claim the credit, you may have to complete and attach Form 1116. File my taxes for 2012 For more information, see chapter 37, the Form 1040 instructions, or Publication 514. File my taxes for 2012 Real estate taxes and personal property taxes. File my taxes for 2012    Real estate and personal property taxes are deducted on Schedule A (Form 1040), lines 6 and 7, respectively, unless they are paid on property used in your business, in which case they are deducted on Schedule C, Schedule C-EZ, or Schedule F (Form 1040). File my taxes for 2012 Taxes on property that produces rent or royalty income are deducted on Schedule E (Form 1040). File my taxes for 2012 Self-employment tax. File my taxes for 2012    Deduct one-half of your self-employment tax on Form 1040, line 27. File my taxes for 2012 Other taxes. File my taxes for 2012    All other deductible taxes are deducted on Schedule A (Form 1040), line 8. 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File my taxes for 2012 Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. File my taxes for 2012 Tax questions. File my taxes for 2012 Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. File my taxes for 2012 This publication has information on business income, expenses, and tax credits that may help you file your income tax return. File my taxes for 2012 Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. File my taxes for 2012 Sole proprietor. File my taxes for 2012   A sole proprietor is someone who owns an unincorporated business by himself or herself. File my taxes for 2012 However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. File my taxes for 2012 Trade or business. File my taxes for 2012    A trade or business is generally an activity carried on to make a profit. File my taxes for 2012 The facts and circumstances of each case determine whether or not an activity is a trade or business. File my taxes for 2012 You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. File my taxes for 2012 You do need to make ongoing efforts to further the interests of your business. File my taxes for 2012   You do not have to carry on regular full-time business activities to be self-employed. File my taxes for 2012 Having a part-time business in addition to your regular job or business may be self-employment. File my taxes for 2012 Independent contractor. File my taxes for 2012    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. File my taxes for 2012 However, whether they are independent contractors or employees depends on the facts in each case. File my taxes for 2012 The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. File my taxes for 2012 The earnings of a person who is working as an independent contractor are subject to self-employment tax. File my taxes for 2012 For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. File my taxes for 2012 Statutory employee. File my taxes for 2012   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. File my taxes for 2012 Statutory employees use Schedule C or C-EZ to report their wages and expenses. File my taxes for 2012 Limited liability company (LLC). File my taxes for 2012   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. File my taxes for 2012 Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. File my taxes for 2012 An owner who is an individual may use Schedule C or C-EZ. File my taxes for 2012 Business owned and operated by spouses. File my taxes for 2012   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. File my taxes for 2012 Do not use Schedule C or C-EZ. File my taxes for 2012 Instead, file Form 1065, U. File my taxes for 2012 S. File my taxes for 2012 Return of Partnership Income. File my taxes for 2012 For more information, see Publication 541, Partnerships. File my taxes for 2012    Exception—Community income. File my taxes for 2012 If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. File my taxes for 2012 S. File my taxes for 2012 possession, you can treat the business either as a sole proprietorship or a partnership. File my taxes for 2012 The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File my taxes for 2012 A change in your reporting position will be treated as a conversion of the entity. File my taxes for 2012    Exception—Qualified joint venture. File my taxes for 2012 If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. File my taxes for 2012 Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. File my taxes for 2012 For an explanation of "material participation," see the Instructions for Schedule C, line G. File my taxes for 2012   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. File my taxes for 2012 Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. File my taxes for 2012 For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. File my taxes for 2012 This publication does not cover the topics listed in the following table. File my taxes for 2012    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. File my taxes for 2012   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. File my taxes for 2012 After each question is the location in this publication where you will find the related discussion. File my taxes for 2012 Table A. File my taxes for 2012 What You Need To Know About Federal Taxes (Note. File my taxes for 2012 The following is a list of questions you may need to answer so you can fill out your federal income tax return. File my taxes for 2012 Chapters are given to help you find the related discussion in this publication. File my taxes for 2012 ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. File my taxes for 2012 What forms must I file?   See chapter 1. File my taxes for 2012 What must I do if I have employees?   See Employment Taxes in chapter 1. File my taxes for 2012 Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. File my taxes for 2012 What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. File my taxes for 2012 What kinds of business income do I have to report on my tax return?   See chapter 5. File my taxes for 2012 What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. File my taxes for 2012 What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. File my taxes for 2012 What happens if I have a business loss? Can I deduct it?   See chapter 9. File my taxes for 2012 What must I do if I disposed of business property during the year?   See chapter 3. File my taxes for 2012 What are my rights as a taxpayer?   See chapter 11. File my taxes for 2012 Where do I go if I need help with federal tax matters?   See chapter 12. File my taxes for 2012 IRS mission. File my taxes for 2012   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. File my taxes for 2012 Comments and suggestions. File my taxes for 2012   We welcome your comments about this publication and your suggestions for future editions. File my taxes for 2012   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File my taxes for 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File my taxes for 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File my taxes for 2012   You can send your comments from www. File my taxes for 2012 irs. File my taxes for 2012 gov/formspubs/. File my taxes for 2012 Click on “More Information” then on “Comment on Tax Forms and Publications. File my taxes for 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File my taxes for 2012 Ordering forms and publications. File my taxes for 2012   Visit  www. File my taxes for 2012 irs. File my taxes for 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File my taxes for 2012  Internal Revenue Service 1201 N. File my taxes for 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File my taxes for 2012   If you have a tax question, check the information available on IRS. File my taxes for 2012 gov or call 1-800-829-1040. File my taxes for 2012 We cannot answer tax questions sent to either of the above addresses. File my taxes for 2012 Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. File my taxes for 2012 irs. File my taxes for 2012 gov/pub334. File my taxes for 2012 What's New for 2013 The following are some of the tax changes for 2013. File my taxes for 2012 For information on other changes, go to IRS. File my taxes for 2012 gov. File my taxes for 2012 Tax rates. File my taxes for 2012 . File my taxes for 2012  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. File my taxes for 2012 4%. File my taxes for 2012 The Medicare part of the tax remains at 2. File my taxes for 2012 9%. File my taxes for 2012 As a result, the self-employment tax is 15. File my taxes for 2012 3%. File my taxes for 2012 Maximum net earnings. File my taxes for 2012  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. File my taxes for 2012 There is no maximum limit on earnings subject to the Medicare part. File my taxes for 2012 Standard mileage rate. File my taxes for 2012  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. File my taxes for 2012 5 cents per mile. File my taxes for 2012 For more information, see Car and Truck Expenses in chapter 8. File my taxes for 2012 Simplified method for business use of home deduction. File my taxes for 2012 . File my taxes for 2012  The IRS now provides a simplified method to determine your expenses for business use of your home. File my taxes for 2012 For more information, see Business Use of Your Home in chapter 8. File my taxes for 2012 What's New for 2014 The following are some of the tax changes for 2014. File my taxes for 2012 For information on other changes, go to IRS. File my taxes for 2012 gov. File my taxes for 2012 Standard mileage rate. File my taxes for 2012  For 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. File my taxes for 2012 Self-employment tax. File my taxes for 2012  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. File my taxes for 2012 Reminders Accounting methods. File my taxes for 2012  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. File my taxes for 2012 For more information, see Inventories in chapter 2. File my taxes for 2012 Reportable transactions. File my taxes for 2012  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. File my taxes for 2012 You may have to pay a penalty if you are required to file Form 8886 but do not do so. File my taxes for 2012 You may also have to pay interest and penalties on any reportable transaction understatements. File my taxes for 2012 Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. File my taxes for 2012 For more information, see the Instructions for Form 8886. File my taxes for 2012 Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File my taxes for 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File my taxes for 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File my taxes for 2012 Prev  Up  Next   Home   More Online Publications