File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

H And R Block 2012 Tax Return

Can I File 1040nr OnlineTurbotax MilitaryHr Block Online Free Tax Filing2011 Income Tax FormsHow To File A Tax AmendmentFile Taxes FreeFreetax ComState Income Tax By StateHow To File 1040x ElectronicallyWhere To File 2011 TaxesFederal Income Tax AmendmentWww.freestatetaxsites.comReview Tax Act 2010How To File 2011 Taxes In 2013File 1040ez Online FreeHow Do You File An Amended Tax ReturnIrs Income Tax Forms 2011State Income Tax Forms 2013How To Fill Out A 1040x Step By StepHow Do I File An Amended Federal Tax ReturnI Need To File My State Taxes OnlyH&r Block Free File 2011How To File State Taxes Only2012 Amended Tax ReturnNj 1040ez2011 Amended Tax ReturnCan A Full Time Student File TaxesIrs.gov/form1040x1040ez TaxFile Amended Tax Return FreeFile Tax AmendmentIrs2013 Tax Forms 1040ezIrs Form 1040 20112013 Tax ReturnState Income Tax ReturnsState TaxsAmend Federal Tax Return1040ez Tax TableFile State Return

H And R Block 2012 Tax Return

H and r block 2012 tax return Publication 1544 - Introductory Material Table of Contents What's New Introduction What's New Future developments. H and r block 2012 tax return  For the latest information about developments related to Publication 1544, such as legislation enacted after it was published, go to www. H and r block 2012 tax return irs. H and r block 2012 tax return gov/pub1544. H and r block 2012 tax return Amending a report. H and r block 2012 tax return  You can amend a prior report by checking box 1a at the top of Form 8300. H and r block 2012 tax return See Amending a report, later. H and r block 2012 tax return Introduction If, in a 12-month period, you receive more than $10,000 in cash from one buyer as a result of a transaction in your trade or business, you must report it to the Internal Revenue Service (IRS) and the Financial Crimes Enforcement Network (FinCEN) on Form 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business. H and r block 2012 tax return This publication explains why, when, and where to report these cash payments. H and r block 2012 tax return It also discusses the substantial penalties for not reporting them. H and r block 2012 tax return Some organizations do not have to file Form 8300, including financial institutions who must file FinCEN Form 104 (formerly Form 4789), Currency Transaction Report, and casinos who must file FinCEN Form 103 (formerly Form 8362), Currency Transaction Report by Casinos. H and r block 2012 tax return They are not discussed in this publication. H and r block 2012 tax return This publication explains key issues and terms related to Form 8300. H and r block 2012 tax return You should also read the instructions attached to the form. H and r block 2012 tax return They explain what to enter on each line. H and r block 2012 tax return Prev  Up  Next   Home   More Online Publications
Español

National Marine Fisheries Service

The National Marine Fisheries Service is responsible for the management, conservation, and protection of living marine resources within about 200 miles of the U.S. coast.

Contact the Agency or Department

Website: National Marine Fisheries Service

Address: 1315 East West Highway
Silver Spring, MD 20910

The H And R Block 2012 Tax Return

H and r block 2012 tax return Index Symbols 1231 property sale, Sale of property interest. H and r block 2012 tax return 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. H and r block 2012 tax return 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. H and r block 2012 tax return 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. H and r block 2012 tax return 501(c)(3) organizations, Student loans. H and r block 2012 tax return 529 program, Qualified tuition program (QTP). H and r block 2012 tax return 83(b) election, How to make the choice. H and r block 2012 tax return A Academic health centers Meals and lodging when teaching and research organization, Academic health center. H and r block 2012 tax return Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. H and r block 2012 tax return Accrual method taxpayers, Prepaid income. H and r block 2012 tax return Accrued leave payment At time of retirement or resignation, Accrued leave payment. H and r block 2012 tax return Disability retirement, Accrued leave payment. H and r block 2012 tax return Activity not for profit, Activity not for profit. H and r block 2012 tax return Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. H and r block 2012 tax return Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. H and r block 2012 tax return Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. H and r block 2012 tax return Alien status, waiver of, Waiver of alien status. H and r block 2012 tax return Aliens Nonresident, Nonresident aliens. H and r block 2012 tax return Alimony, Alimony. H and r block 2012 tax return Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. H and r block 2012 tax return Stock options, Alternative minimum tax (AMT). H and r block 2012 tax return Annuities Charitable gift, Charitable gift annuities. H and r block 2012 tax return Railroad retirement, Railroad retirement annuities. H and r block 2012 tax return Tax-sheltered, Limit for tax-sheltered annuities. H and r block 2012 tax return Archer MSAs, Archer MSA contributions. H and r block 2012 tax return , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). H and r block 2012 tax return Armed forces, Military Combat zone bonus, Veterans' benefits. H and r block 2012 tax return Disability, Disability. H and r block 2012 tax return Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. H and r block 2012 tax return Qualified reservist distribution, Qualified reservist distribution (QRD). H and r block 2012 tax return Rehabilitative program payments, Veterans' benefits. H and r block 2012 tax return Retirement pay, Military retirement pay. H and r block 2012 tax return Veterans benefits, Veterans' benefits. H and r block 2012 tax return Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. H and r block 2012 tax return Back pay, award for, Back pay awards. H and r block 2012 tax return Backup withholding Barter exchange transactions, Backup withholding. H and r block 2012 tax return Bankruptcy Canceled debt not deemed to be income, Excluded debt. H and r block 2012 tax return Barter income, Bartering Below-market loans, Below-market loans. H and r block 2012 tax return Bequest for services, Bequest for services. H and r block 2012 tax return Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. H and r block 2012 tax return Black lung benefit payments, Black lung benefit payments. H and r block 2012 tax return Bonuses, Bonuses and awards. H and r block 2012 tax return , Employee awards or bonuses. H and r block 2012 tax return Breach of contract Damages as income, Court awards and damages. H and r block 2012 tax return Bribes, Bribes. H and r block 2012 tax return Business expenses Reimbursements, Allowances and reimbursements. H and r block 2012 tax return Business income, Business and Investment Income, More information. H and r block 2012 tax return C Cafeteria plans, Cafeteria plans. H and r block 2012 tax return Campaign contributions, Campaign contributions. H and r block 2012 tax return Campus lodging, Qualified campus lodging. H and r block 2012 tax return , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. H and r block 2012 tax return Capital gains Recoveries, Capital gains. H and r block 2012 tax return , Capital gains. H and r block 2012 tax return Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. H and r block 2012 tax return Incentive stock options (ISOs), Incentive stock options (ISOs). H and r block 2012 tax return Sale of personal property, Sale of personal items. H and r block 2012 tax return Car (see Vehicle, employer-provided) Car pools, Car pools. H and r block 2012 tax return Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. H and r block 2012 tax return Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. H and r block 2012 tax return Catch-up contributions, Catch-up contributions. H and r block 2012 tax return , Catch-up contributions. H and r block 2012 tax return Charitable gift annuities, Charitable gift annuities. H and r block 2012 tax return Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. H and r block 2012 tax return Child support payments, Child support payments. H and r block 2012 tax return Childcare providers, Childcare providers. H and r block 2012 tax return , Food program payments to daycare providers. H and r block 2012 tax return Chronic illness, Chronically ill individual. H and r block 2012 tax return Accelerated death benefits paid to, Exclusion for chronic illness. H and r block 2012 tax return Citizens outside U. H and r block 2012 tax return S. H and r block 2012 tax return Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. H and r block 2012 tax return Clergy, Clergy Coal, Coal and iron ore. H and r block 2012 tax return Colleges and universities Faculty lodging, Faculty lodging. H and r block 2012 tax return Scholarships and fellowships, Scholarships and fellowships. H and r block 2012 tax return Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. H and r block 2012 tax return Workers', Workers' Compensation Compensatory damages, Other compensation. H and r block 2012 tax return , Court awards and damages. H and r block 2012 tax return Constructive receipt of income, Constructively received income. H and r block 2012 tax return Copyrights Infringement damages, Court awards and damages. H and r block 2012 tax return Royalties, Copyrights and patents. H and r block 2012 tax return Corporate directors, Corporate director. H and r block 2012 tax return Cost-of-living allowances, Government cost-of-living allowances. H and r block 2012 tax return Court awards, Court awards and damages. H and r block 2012 tax return (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. H and r block 2012 tax return Credits Recoveries, refiguring of unused credits, Unused tax credits. H and r block 2012 tax return , Unused tax credits. H and r block 2012 tax return Currency transactions, foreign, Foreign currency transactions. H and r block 2012 tax return D Damages from lawsuits, Court awards and damages. H and r block 2012 tax return Back pay awards, Back pay awards. H and r block 2012 tax return Breach of contract, Court awards and damages. H and r block 2012 tax return Compensatory damages, Other compensation. H and r block 2012 tax return , Court awards and damages. H and r block 2012 tax return Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. H and r block 2012 tax return Punitive damages, Court awards and damages. H and r block 2012 tax return Daycare providers, Childcare providers. H and r block 2012 tax return (see also Childcare providers) Food program payments to, Food program payments to daycare providers. H and r block 2012 tax return De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. H and r block 2012 tax return (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. H and r block 2012 tax return Nonrecourse debts, Mortgage relief upon sale or other disposition. H and r block 2012 tax return Recourse, Mortgage relief upon sale or other disposition. H and r block 2012 tax return Stockholder's, Stockholder debt. H and r block 2012 tax return Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. H and r block 2012 tax return Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. H and r block 2012 tax return , Nonqualified deferred compensation plans of nonqualified entities. H and r block 2012 tax return Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. H and r block 2012 tax return Differential wage payments, Differential wage payments. H and r block 2012 tax return Armed forces, Differential wage payments. H and r block 2012 tax return Directors' fees, Corporate director. H and r block 2012 tax return Disability Military, Disability. H and r block 2012 tax return Pensions, Disability Pensions Workers' compensation, Disability pension. H and r block 2012 tax return Person with, Persons with disabilities. H and r block 2012 tax return Unemployment compensation, paid as substitute for, Types of unemployment compensation. H and r block 2012 tax return Disaster relief Disaster mitigation payments, Disaster mitigation payments. H and r block 2012 tax return Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. H and r block 2012 tax return Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. H and r block 2012 tax return Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. H and r block 2012 tax return Mortgage loan for early payment, Discounted mortgage loan. H and r block 2012 tax return Dividends Restricted stock, Dividends received on restricted stock. H and r block 2012 tax return Divorced taxpayers Stock options exercised incident to divorce, Tax form. H and r block 2012 tax return Down payment assistance, Down payment assistance. H and r block 2012 tax return E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. H and r block 2012 tax return Educational institutions Faculty lodging, Faculty lodging. H and r block 2012 tax return Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. H and r block 2012 tax return Tax Counseling for the Elderly, Volunteer tax counseling. H and r block 2012 tax return Election precinct officials, Election precinct official. H and r block 2012 tax return Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. H and r block 2012 tax return , Catch-up contributions. H and r block 2012 tax return Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. H and r block 2012 tax return Increased limit for last 3 years prior to retirement age, Increased limit. H and r block 2012 tax return Limit on, Elective Deferrals Reporting by employer, Reporting by employer. H and r block 2012 tax return Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. H and r block 2012 tax return Emotional distress damages, Emotional distress. H and r block 2012 tax return Employee achievement awards, Employee achievement award. H and r block 2012 tax return Employee awards or bonuses, Employee awards or bonuses. H and r block 2012 tax return Employee compensation, Employee Compensation, Inherited property not substantially vested. H and r block 2012 tax return Fringe benefits, Fringe Benefits, Special valuation rules. H and r block 2012 tax return Restricted property, Restricted Property, Inherited property not substantially vested. H and r block 2012 tax return Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. H and r block 2012 tax return Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. H and r block 2012 tax return Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. H and r block 2012 tax return Employment Abroad, Employment abroad. H and r block 2012 tax return Agency fees, Employment agency fees. H and r block 2012 tax return Contracts Severance pay for cancellation of, Severance pay. H and r block 2012 tax return Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. H and r block 2012 tax return Conservation Subsidies, Energy conservation subsidies. H and r block 2012 tax return Utility rebates, Utility rebates. H and r block 2012 tax return Estate income, Estate and trust income. H and r block 2012 tax return Estimated tax Unemployment compensation, Tax withholding. H and r block 2012 tax return Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. H and r block 2012 tax return Expected inheritance, Expected inheritance. H and r block 2012 tax return Expenses paid by another, Expenses paid by another. H and r block 2012 tax return Exxon Valdez settlement, Exxon Valdez settlement income. H and r block 2012 tax return Eligible retirement plan, Contributions to eligible retirement plan. H and r block 2012 tax return Income averaging, Income averaging. H and r block 2012 tax return Legal expenses, Legal expenses. H and r block 2012 tax return Reporting requirement-statement, Statement. H and r block 2012 tax return F Faculty lodging, Faculty lodging. H and r block 2012 tax return Fair market value (FMV), Fair market value. H and r block 2012 tax return Stock options, Grant of option. H and r block 2012 tax return Farming Qualified farm debt, cancellation of, Excluded debt. H and r block 2012 tax return Federal employees Accrued leave payment, Accrued leave payment. H and r block 2012 tax return Cost-of-living allowances, Government cost-of-living allowances. H and r block 2012 tax return Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). H and r block 2012 tax return Federal income tax Refunds, Federal income tax refund. H and r block 2012 tax return Fees for services, Fees for services. H and r block 2012 tax return Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. H and r block 2012 tax return FICA withholding Foreign employers, U. H and r block 2012 tax return S. H and r block 2012 tax return citizens working for in U. H and r block 2012 tax return S. H and r block 2012 tax return , Social security and Medicare taxes. H and r block 2012 tax return Paid by employer, Social security and Medicare taxes paid by employer. H and r block 2012 tax return Fiduciaries Fees for services, Fees for services. H and r block 2012 tax return , Personal representatives. H and r block 2012 tax return Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. H and r block 2012 tax return No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. H and r block 2012 tax return Nutrition Program for the Elderly, Nutrition Program for the Elderly. H and r block 2012 tax return Foreign Currency transactions, Foreign currency transactions. H and r block 2012 tax return Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. H and r block 2012 tax return Income, Reminders Service, Service-connected disability. H and r block 2012 tax return Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. H and r block 2012 tax return Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. H and r block 2012 tax return Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. H and r block 2012 tax return Repayment of commissions paid in advance, Advance commissions and other earnings. H and r block 2012 tax return Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. H and r block 2012 tax return Personal property rental, reporting income from, Reporting business income and expenses. H and r block 2012 tax return Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. H and r block 2012 tax return Personal property rental, reporting income from, Reporting business income and expenses. H and r block 2012 tax return Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. H and r block 2012 tax return Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. H and r block 2012 tax return Royalties, Royalties Form 1040A Recoveries, Where to report. H and r block 2012 tax return Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. H and r block 2012 tax return Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. H and r block 2012 tax return Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. H and r block 2012 tax return , Estate and trust income. H and r block 2012 tax return Form 1065 Partnership return, Partnership return. H and r block 2012 tax return Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). H and r block 2012 tax return , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. H and r block 2012 tax return Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. H and r block 2012 tax return , Backup withholding. H and r block 2012 tax return Form 1099-C Cancellation of debt, Form 1099-C. H and r block 2012 tax return Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. H and r block 2012 tax return Form 1099-G State tax refunds, State tax refund. H and r block 2012 tax return Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. H and r block 2012 tax return Stock options exercised incident to divorce, Tax form. H and r block 2012 tax return Form 1099-R Charitable gift annuities, Charitable gift annuities. H and r block 2012 tax return Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. H and r block 2012 tax return Surrender of life insurance policy for cash, Surrender of policy for cash. H and r block 2012 tax return Form 1120-POL Political organizations, Campaign contributions. H and r block 2012 tax return Form 1120S S corporation return, S corporation return. H and r block 2012 tax return Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. H and r block 2012 tax return , Schedule K-1 (Form 1120S). H and r block 2012 tax return Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). H and r block 2012 tax return Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. H and r block 2012 tax return Archer MSAs and long-term care insurance contracts, Archer MSA contributions. H and r block 2012 tax return Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. H and r block 2012 tax return Form SSA-1099 Social security benefit statement, Form SSA-1099. H and r block 2012 tax return Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. H and r block 2012 tax return Accrued leave payment at time of retirement or resignation, Accrued leave payment. H and r block 2012 tax return Back pay awards, Back pay awards. H and r block 2012 tax return Bonuses or awards, Bonuses and awards. H and r block 2012 tax return Elective deferrals, reporting by employer, Reporting by employer. H and r block 2012 tax return Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. H and r block 2012 tax return Stock options from employers, Tax form. H and r block 2012 tax return Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. H and r block 2012 tax return Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. H and r block 2012 tax return Form W-9 Request for taxpayer identification number, Backup withholding. H and r block 2012 tax return Foster care, Foster care providers. H and r block 2012 tax return Foster Grandparent Program, National Senior Service Corps programs. H and r block 2012 tax return Found property, Found property. H and r block 2012 tax return Free tax services, Free help with your tax return. H and r block 2012 tax return Fringe benefits, Fringe Benefits, Special valuation rules. H and r block 2012 tax return Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. H and r block 2012 tax return Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. H and r block 2012 tax return Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. H and r block 2012 tax return Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. H and r block 2012 tax return Vehicle, Employer-provided vehicles. H and r block 2012 tax return Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. H and r block 2012 tax return G Gambling winnings and losses, Gambling winnings. H and r block 2012 tax return Gas Royalties from, Oil, gas, and minerals. H and r block 2012 tax return Gifts, Gifts and inheritances. H and r block 2012 tax return Holiday gifts from employer, Holiday gifts. H and r block 2012 tax return Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. H and r block 2012 tax return Group-term life insurance Worksheets, Figuring the taxable cost. H and r block 2012 tax return , Worksheet 1. H and r block 2012 tax return Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. H and r block 2012 tax return H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). H and r block 2012 tax return Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. H and r block 2012 tax return Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). H and r block 2012 tax return Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). H and r block 2012 tax return Savings account, Health savings accounts (HSA). H and r block 2012 tax return Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. H and r block 2012 tax return Hobby losses, Hobby losses. H and r block 2012 tax return Holding period requirement, Holding period requirement. H and r block 2012 tax return Holiday gifts, Holiday gifts. H and r block 2012 tax return Holocaust victims restitution, Holocaust victims restitution. H and r block 2012 tax return Home, sale of, Sale of home. H and r block 2012 tax return Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. H and r block 2012 tax return Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). H and r block 2012 tax return Income Assigned, Assignment of income. H and r block 2012 tax return Business and investment, Business and Investment Income, More information. H and r block 2012 tax return Constructive receipt of, Constructively received income. H and r block 2012 tax return Estate and trust, Estate and trust income. H and r block 2012 tax return Foreign employers, Foreign Employer Illegal, Illegal activities. H and r block 2012 tax return Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. H and r block 2012 tax return S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. H and r block 2012 tax return Indian money account, Indian money account litigation settlement. H and r block 2012 tax return Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. H and r block 2012 tax return Inherited IRA, Inherited pension or IRA. H and r block 2012 tax return Inheritance, Gifts and inheritances. H and r block 2012 tax return IRA, Inherited pension or IRA. H and r block 2012 tax return Property not substantially vested, Inherited property not substantially vested. H and r block 2012 tax return Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. H and r block 2012 tax return Insurance Credit card, Credit card insurance. H and r block 2012 tax return Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. H and r block 2012 tax return Frozen deposits, Interest on frozen deposits. H and r block 2012 tax return Mortgage refunds, Mortgage interest refund. H and r block 2012 tax return Option on insurance, Interest option on insurance. H and r block 2012 tax return Recovery amounts, Interest on recovery. H and r block 2012 tax return Savings bond, Interest on qualified savings bonds. H and r block 2012 tax return State and local government obligations, Interest on state and local government obligations. H and r block 2012 tax return Interference with business operations Damages as income, Court awards and damages. H and r block 2012 tax return International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. H and r block 2012 tax return Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. H and r block 2012 tax return IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. H and r block 2012 tax return Itemized deductions Limited, Itemized deductions limited. H and r block 2012 tax return Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. H and r block 2012 tax return Joint returns Social security benefits or railroad retirement payments, Joint return. H and r block 2012 tax return Joint state/local tax return Recoveries, Joint state or local income tax return. H and r block 2012 tax return Jury duty pay, Jury duty. H and r block 2012 tax return K Kickbacks, Kickbacks. H and r block 2012 tax return L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. H and r block 2012 tax return Dues, Union benefits and dues. H and r block 2012 tax return Strike and lockout benefits, Strike and lockout benefits. H and r block 2012 tax return Unemployment benefits paid from, Payments by a union. H and r block 2012 tax return Last day of tax year, income received on, Constructively received income. H and r block 2012 tax return Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. H and r block 2012 tax return Life insurance Employer-owned, Employer-owned life insurance contract. H and r block 2012 tax return Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. H and r block 2012 tax return Loans, Discounted mortgage loan. H and r block 2012 tax return (see also Mortgage) Below-market, Below-market loans. H and r block 2012 tax return Student, Student loans. H and r block 2012 tax return Lockout benefits, Strike and lockout benefits. H and r block 2012 tax return Lodging Campus lodging, Qualified campus lodging. H and r block 2012 tax return , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. H and r block 2012 tax return Replacement housing payments, Replacement housing payments. H and r block 2012 tax return Long-term care insurance, Long-term care coverage. H and r block 2012 tax return , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. H and r block 2012 tax return Lump-sum distributions Survivor benefits, Lump-sum payments. H and r block 2012 tax return M Manufacturer incentive payments, Manufacturer incentive payments. H and r block 2012 tax return Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. H and r block 2012 tax return Medical Care reimbursements, Reimbursement for medical care. H and r block 2012 tax return Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). H and r block 2012 tax return Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). H and r block 2012 tax return Benefits, Medicare. H and r block 2012 tax return Tax paid by employer, Social security and Medicare taxes paid by employer. H and r block 2012 tax return Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. H and r block 2012 tax return Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. H and r block 2012 tax return 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. H and r block 2012 tax return Discounted loan, Discounted mortgage loan. H and r block 2012 tax return Interest refund, Mortgage interest refund. H and r block 2012 tax return Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). H and r block 2012 tax return Relief, Mortgage relief upon sale or other disposition. H and r block 2012 tax return Motor vehicle, employer-provided, Employer-provided vehicles. H and r block 2012 tax return Moving expenses Reimbursements, Allowances and reimbursements. H and r block 2012 tax return , Moving expense reimbursements. H and r block 2012 tax return MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). H and r block 2012 tax return N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. H and r block 2012 tax return National Senior Service Corps, National Senior Service Corps programs. H and r block 2012 tax return No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. H and r block 2012 tax return Nobel prize, Pulitzer, Nobel, and similar prizes. H and r block 2012 tax return Nonrecourse debt, Mortgage relief upon sale or other disposition. H and r block 2012 tax return Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. H and r block 2012 tax return Notary fees, Notary public. H and r block 2012 tax return Notes received for services, Note received for services. H and r block 2012 tax return Nutrition Program for the Elderly, Nutrition Program for the Elderly. H and r block 2012 tax return O Oil Royalties from, Oil, gas, and minerals. H and r block 2012 tax return Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). H and r block 2012 tax return Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. H and r block 2012 tax return Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. H and r block 2012 tax return Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. H and r block 2012 tax return Royalties, Copyrights and patents. H and r block 2012 tax return Peace Corps, Peace Corps. H and r block 2012 tax return Pensions Clergy, Pension. H and r block 2012 tax return Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. H and r block 2012 tax return Military, Military retirement pay. H and r block 2012 tax return Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. H and r block 2012 tax return Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. H and r block 2012 tax return Price reduced after purchase, Price reduced after purchase. H and r block 2012 tax return Prizes and awards, Bonuses and awards. H and r block 2012 tax return , Prizes and awards. H and r block 2012 tax return Achievement awards, Employee achievement award. H and r block 2012 tax return Employee awards or bonuses, Employee awards or bonuses. H and r block 2012 tax return Length-of-service awards, Employee achievement award. H and r block 2012 tax return Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. H and r block 2012 tax return Safety achievement, Employee achievement award. H and r block 2012 tax return Scholarship prizes, Prizes. H and r block 2012 tax return Profit-sharing plan, Retirement and profit-sharing plans. H and r block 2012 tax return Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. H and r block 2012 tax return Public safety officers killed in line of duty, Public safety officer killed in the line of duty. H and r block 2012 tax return Public transportation passes, employer-provided, Transportation, Transit pass. H and r block 2012 tax return Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. H and r block 2012 tax return Punitive damages, Court awards and damages. H and r block 2012 tax return Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). H and r block 2012 tax return R Raffles, Lotteries and raffles. H and r block 2012 tax return Railroad Retirement annuities, Railroad retirement annuities. H and r block 2012 tax return Retirement benefits, Social security and equivalent railroad retirement benefits. H and r block 2012 tax return Sick pay, Railroad sick pay. H and r block 2012 tax return Unemployment compensation benefits, Types of unemployment compensation. H and r block 2012 tax return Real estate Qualified real property business debt, cancellation of, Excluded debt. H and r block 2012 tax return Rebates Cash, Cash rebates. H and r block 2012 tax return Utility, Utility rebates. H and r block 2012 tax return Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. H and r block 2012 tax return Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. H and r block 2012 tax return , Unused tax credits. H and r block 2012 tax return Refunds Federal income tax, Federal income tax refund. H and r block 2012 tax return Mortgage interest, Mortgage interest refund. H and r block 2012 tax return State tax, State tax refund. H and r block 2012 tax return Rehabilitative program payments, Veterans' benefits. H and r block 2012 tax return Reimbursements Business expenses, Allowances and reimbursements. H and r block 2012 tax return Casualty losses, Casualty insurance and other reimbursements. H and r block 2012 tax return Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. H and r block 2012 tax return Moving expenses, Allowances and reimbursements. H and r block 2012 tax return , Moving expense reimbursements. H and r block 2012 tax return Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. H and r block 2012 tax return Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. H and r block 2012 tax return Repayments, Repayments, Year of deduction (or credit). H and r block 2012 tax return Repossession, Canceled sales contract. H and r block 2012 tax return Restricted property, Restricted Property, Inherited property not substantially vested. H and r block 2012 tax return Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. H and r block 2012 tax return Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. H and r block 2012 tax return (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. H and r block 2012 tax return Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. H and r block 2012 tax return Roth contributions, Designated Roth contributions. H and r block 2012 tax return Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. H and r block 2012 tax return Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. H and r block 2012 tax return Sales contracts Cancellation of, Canceled sales contract. H and r block 2012 tax return SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. H and r block 2012 tax return Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. H and r block 2012 tax return Self-employed persons U. H and r block 2012 tax return S. H and r block 2012 tax return citizens working for foreign employers in U. H and r block 2012 tax return S. H and r block 2012 tax return treated as, Social security and Medicare taxes. H and r block 2012 tax return Senior Companion Program, National Senior Service Corps programs. H and r block 2012 tax return Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). H and r block 2012 tax return Severance pay, Severance pay. H and r block 2012 tax return Outplacement services, Outplacement services. H and r block 2012 tax return Sick pay, Sick pay. H and r block 2012 tax return Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. H and r block 2012 tax return SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. H and r block 2012 tax return Smallpox vaccine injuries, Smallpox vaccine injuries. H and r block 2012 tax return Social security and Medicare taxes Foreign employers, U. H and r block 2012 tax return S. H and r block 2012 tax return citizens working for in U. H and r block 2012 tax return S. H and r block 2012 tax return , Social security and Medicare taxes. H and r block 2012 tax return Paid by employer, Social security and Medicare taxes paid by employer. H and r block 2012 tax return Social security benefits, Social security and equivalent railroad retirement benefits. H and r block 2012 tax return Standard deduction Recoveries, Standard deduction limit. H and r block 2012 tax return , Standard deduction for earlier years. H and r block 2012 tax return State employees Unemployment benefits paid to, State employees. H and r block 2012 tax return State or local governments Interest on obligations of, Interest on state and local government obligations. H and r block 2012 tax return State or local taxes Refunds, State tax refund. H and r block 2012 tax return Statutory stock option holding period, Sale of the stock. H and r block 2012 tax return Stock appreciation rights, Stock appreciation rights. H and r block 2012 tax return Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. H and r block 2012 tax return Grant, Grant of option. H and r block 2012 tax return Sale, Sale of the stock. H and r block 2012 tax return Stock options, statutory Exercise, Exercise of option. H and r block 2012 tax return Grant, Grant of option. H and r block 2012 tax return Sale, Sale of the stock. H and r block 2012 tax return Stockholder debts, Stockholder debt. H and r block 2012 tax return Stolen property, Stolen property. H and r block 2012 tax return Strike benefits, Strike and lockout benefits. H and r block 2012 tax return Student loans Cancellation of debt, Student loans. H and r block 2012 tax return Substantial risk of forfeiture, Substantial risk of forfeiture. H and r block 2012 tax return Substantially vested property, Substantially vested. H and r block 2012 tax return Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. H and r block 2012 tax return Supplemental unemployment benefits, Supplemental unemployment benefits. H and r block 2012 tax return Surviving spouse Life insurance proceeds paid to, Surviving spouse. H and r block 2012 tax return Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. H and r block 2012 tax return Tax Counseling for the Elderly, Volunteer tax counseling. H and r block 2012 tax return Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. H and r block 2012 tax return Terminal illness, Exclusion for terminal illness. H and r block 2012 tax return Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. H and r block 2012 tax return Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. H and r block 2012 tax return Tour guides, free tours for, Free tour. H and r block 2012 tax return Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. H and r block 2012 tax return , Repayment of benefits. H and r block 2012 tax return Transferable property, Transferable property. H and r block 2012 tax return Transit passes, Transportation, Transit pass. H and r block 2012 tax return Travel agencies Free tour to organizer of group of tourists, Free tour. H and r block 2012 tax return Travel and transportation expenses Free tours from travel agencies, Free tour. H and r block 2012 tax return Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. H and r block 2012 tax return School children, transporting of, Transporting school children. H and r block 2012 tax return Trusts Grantor trusts, Grantor trust. H and r block 2012 tax return Income, Estate and trust income. H and r block 2012 tax return Tuition program, qualified (QTP), Qualified tuition program (QTP). H and r block 2012 tax return Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. H and r block 2012 tax return V VA payments, VA payments. H and r block 2012 tax return Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. H and r block 2012 tax return Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. H and r block 2012 tax return Employer-provided, Employer-provided vehicles. H and r block 2012 tax return Veterans benefits, Veterans' benefits. H and r block 2012 tax return Disability compensation, Retroactive VA determination. H and r block 2012 tax return Retroactive VA determination, Retroactive VA determination. H and r block 2012 tax return Special statute of limitations. H and r block 2012 tax return , Special statute of limitations. H and r block 2012 tax return Viatical settlements, Viatical settlement. H and r block 2012 tax return Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. H and r block 2012 tax return Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). H and r block 2012 tax return W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. H and r block 2012 tax return Winter energy payments, Payments to reduce cost of winter energy. H and r block 2012 tax return Withholding Barter exchange transactions, Backup withholding. H and r block 2012 tax return Unemployment compensation, Tax withholding. H and r block 2012 tax return Work-training programs, Work-training program. H and r block 2012 tax return Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. H and r block 2012 tax return , Worksheet 1. H and r block 2012 tax return Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications