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

How To File 2010 Taxes In 2012

Tax Preparer SoftwareIrs File 1040ezPast Year TaxesFree IrsHow To File State Tax1040ez2012H R Bloc Amended Tax ReturnIrse File1040ez Fillable Form 2012FreetaxesIrs InstructionsH & R Block Free Tax FilingH&r Block 2011 Tax Software DownloadFiling Amended ReturnFree 2006 Tax SoftwareTax 2010Irs Tax Forms 2012 1040aWhere Do I File My 2012 Federal Tax ReturnH&r Block Free Tax File 20122014 1040 Ez10 40 Ez FormFile My Taxes OnlineHow To Fill Out 1040x FormFreefile ComFree Tax FilingIncome Tax PreparationWhere Get State Tax FormsTax Forms 2009How To File 1040nr EzForm 1040nrTurbo Tax 1040xHr Block Free State ReturnHow To Fill Out A 1040ez FormFile 2010 State TaxesTax Form 1040ez2011 Tax Return FormsFile State Federal Taxes FreeEz FormTaxFile Tax Extension Electronically For Free

How To File 2010 Taxes In 2012

How to file 2010 taxes in 2012 Internal Revenue Bulletin:  2013-12  March 18, 2013  Rev. How to file 2010 taxes in 2012 Proc. How to file 2010 taxes in 2012 2013-21 Table of Contents SECTION 1. How to file 2010 taxes in 2012 PURPOSE SECTION 2. How to file 2010 taxes in 2012 BACKGROUND SECTION 3. How to file 2010 taxes in 2012 SCOPE SECTION 4. How to file 2010 taxes in 2012 APPLICATION. How to file 2010 taxes in 2012 01 Limitations on Depreciation Deductions for Certain Automobiles. How to file 2010 taxes in 2012 . How to file 2010 taxes in 2012 02 Inclusions in Income of Lessees of Passenger Automobiles. How to file 2010 taxes in 2012 SECTION 5. How to file 2010 taxes in 2012 EFFECTIVE DATE SECTION 6. How to file 2010 taxes in 2012 DRAFTING INFORMATION SECTION 1. How to file 2010 taxes in 2012 PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2013, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2013, including a separate table of inclusion amounts for lessees of trucks and vans. How to file 2010 taxes in 2012 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. How to file 2010 taxes in 2012 SECTION 2. How to file 2010 taxes in 2012 BACKGROUND . How to file 2010 taxes in 2012 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. How to file 2010 taxes in 2012 For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. How to file 2010 taxes in 2012 The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. How to file 2010 taxes in 2012 This change reflects the higher rate of price inflation for trucks and vans since 1988. How to file 2010 taxes in 2012 . How to file 2010 taxes in 2012 02 Section 331(a) of the American Taxpayer Relief Act of 2012, Pub. How to file 2010 taxes in 2012 L. How to file 2010 taxes in 2012 No. How to file 2010 taxes in 2012 112-240, 126 Stat. How to file 2010 taxes in 2012 2313 (Jan. How to file 2010 taxes in 2012 2, 2013) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2014, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2014. How to file 2010 taxes in 2012 Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. How to file 2010 taxes in 2012 . How to file 2010 taxes in 2012 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). How to file 2010 taxes in 2012 Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. How to file 2010 taxes in 2012 Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2012, that is round 3 extension property (as defined in § 168(k)(4)(J)(iv)). How to file 2010 taxes in 2012 Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. How to file 2010 taxes in 2012 This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer: (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2013 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. How to file 2010 taxes in 2012 . How to file 2010 taxes in 2012 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. How to file 2010 taxes in 2012 The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. How to file 2010 taxes in 2012 Under § 1. How to file 2010 taxes in 2012 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. How to file 2010 taxes in 2012 One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. How to file 2010 taxes in 2012 Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. How to file 2010 taxes in 2012 SECTION 3. How to file 2010 taxes in 2012 SCOPE . How to file 2010 taxes in 2012 01 The limitations on depreciation deductions in section 4. How to file 2010 taxes in 2012 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2013, and continue to apply for each taxable year that the passenger automobile remains in service. How to file 2010 taxes in 2012 . How to file 2010 taxes in 2012 02 The tables in section 4. How to file 2010 taxes in 2012 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2013. How to file 2010 taxes in 2012 Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. How to file 2010 taxes in 2012 See Rev. How to file 2010 taxes in 2012 Proc. How to file 2010 taxes in 2012 2008-22, 2008-1 C. How to file 2010 taxes in 2012 B. How to file 2010 taxes in 2012 658, for passenger automobiles first leased during calendar year 2008; Rev. How to file 2010 taxes in 2012 Proc. How to file 2010 taxes in 2012 2009-24, 2009-17 I. How to file 2010 taxes in 2012 R. How to file 2010 taxes in 2012 B. How to file 2010 taxes in 2012 885, for passenger automobiles first leased during calendar year 2009; Rev. How to file 2010 taxes in 2012 Proc. How to file 2010 taxes in 2012 2010-18, 2010-09 I. How to file 2010 taxes in 2012 R. How to file 2010 taxes in 2012 B. How to file 2010 taxes in 2012 427, as amplified and modified by section 4. How to file 2010 taxes in 2012 03 of Rev. How to file 2010 taxes in 2012 Proc. How to file 2010 taxes in 2012 2011-21, 2011-12 I. How to file 2010 taxes in 2012 R. How to file 2010 taxes in 2012 B. How to file 2010 taxes in 2012 560, for passenger automobiles first leased during calendar year 2010; Rev. How to file 2010 taxes in 2012 Proc. How to file 2010 taxes in 2012 2011-21, for passenger automobiles first leased during calendar year 2011; and Rev. How to file 2010 taxes in 2012 Proc. How to file 2010 taxes in 2012 2012-23, 2012-14 I. How to file 2010 taxes in 2012 R. How to file 2010 taxes in 2012 B. How to file 2010 taxes in 2012 712, for passenger automobiles first leased during calendar year 2012. How to file 2010 taxes in 2012 SECTION 4. How to file 2010 taxes in 2012 APPLICATION . How to file 2010 taxes in 2012 01 Limitations on Depreciation Deductions for Certain Automobiles. How to file 2010 taxes in 2012 (1) Amount of the inflation adjustment. How to file 2010 taxes in 2012 (a) Passenger automobiles (other than trucks or vans). How to file 2010 taxes in 2012 Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. How to file 2010 taxes in 2012 Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. How to file 2010 taxes in 2012 The new car component of the CPI was 115. How to file 2010 taxes in 2012 2 for October 1987 and 143. How to file 2010 taxes in 2012 787 for October 2012. How to file 2010 taxes in 2012 The October 2012 index exceeded the October 1987 index by 28. How to file 2010 taxes in 2012 587. How to file 2010 taxes in 2012 Therefore, the automobile price inflation adjustment for 2013 for passenger automobiles (other than trucks and vans) is 24. How to file 2010 taxes in 2012 8 percent (28. How to file 2010 taxes in 2012 587/115. How to file 2010 taxes in 2012 2 x 100%). How to file 2010 taxes in 2012 The dollar limitations in § 280F(a) are multiplied by a factor of 0. How to file 2010 taxes in 2012 248, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2013. How to file 2010 taxes in 2012 This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2013. How to file 2010 taxes in 2012 (b) Trucks and vans. How to file 2010 taxes in 2012 To determine the dollar limitations for trucks and vans first placed in service during calendar year 2013, the Service uses the new truck component of the CPI instead of the new car component. How to file 2010 taxes in 2012 The new truck component of the CPI was 112. How to file 2010 taxes in 2012 4 for October 1987 and 149. How to file 2010 taxes in 2012 386 for October 2012. How to file 2010 taxes in 2012 The October 2012 index exceeded the October 1987 index by 36. How to file 2010 taxes in 2012 986. How to file 2010 taxes in 2012 Therefore, the automobile price inflation adjustment for 2013 for trucks and vans is 32. How to file 2010 taxes in 2012 9 percent (36. How to file 2010 taxes in 2012 986/112. How to file 2010 taxes in 2012 4 x 100%). How to file 2010 taxes in 2012 The dollar limitations in § 280F(a) are multiplied by a factor of 0. How to file 2010 taxes in 2012 329, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. How to file 2010 taxes in 2012 This adjustment applies to all trucks and vans that are first placed in service in calendar year 2013. How to file 2010 taxes in 2012 (2) Amount of the limitation. How to file 2010 taxes in 2012 Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2013. How to file 2010 taxes in 2012 Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction applies. How to file 2010 taxes in 2012 Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2013 for which the § 168(k) additional first year depreciation deduction does not apply. How to file 2010 taxes in 2012 REV. How to file 2010 taxes in 2012 PROC. How to file 2010 taxes in 2012 2013-21 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. How to file 2010 taxes in 2012 PROC. How to file 2010 taxes in 2012 2013-21 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 REV. How to file 2010 taxes in 2012 PROC. How to file 2010 taxes in 2012 2013-21 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. How to file 2010 taxes in 2012 PROC. How to file 2010 taxes in 2012 2013-21 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2013 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,400 3rd Tax Year $3,250 Each Succeeding Year $1,975 . How to file 2010 taxes in 2012 02 Inclusions in Income of Lessees of Passenger Automobiles. How to file 2010 taxes in 2012 A taxpayer must follow the procedures in § 1. How to file 2010 taxes in 2012 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2013. How to file 2010 taxes in 2012 In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. How to file 2010 taxes in 2012 REV. How to file 2010 taxes in 2012 PROC. How to file 2010 taxes in 2012 2013-21 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 2 4 6 7 8 19,500 20,000 2 5 6 9 9 20,000 20,500 2 5 8 9 11 20,500 21,000 3 6 8 10 12 21,000 21,500 3 6 10 11 13 21,500 22,000 3 7 10 13 14 22,000 23,000 4 8 11 14 16 23,000 24,000 4 9 14 16 18 24,000 25,000 5 10 15 18 21 25,000 26,000 5 12 16 21 23 26,000 27,000 6 12 19 23 25 27,000 28,000 6 14 20 25 28 28,000 29,000 7 15 22 27 30 29,000 30,000 7 16 24 29 33 30,000 31,000 8 17 26 31 35 31,000 32,000 8 19 27 33 38 32,000 33,000 9 20 29 35 40 33,000 34,000 10 21 31 37 43 34,000 35,000 10 22 33 39 45 35,000 36,000 11 23 35 41 48 36,000 37,000 11 25 36 43 50 37,000 38,000 12 26 38 45 53 38,000 39,000 12 27 40 47 55 39,000 40,000 13 28 42 49 58 40,000 41,000 13 29 44 52 59 41,000 42,000 14 30 45 54 63 42,000 43,000 14 32 47 56 64 43,000 44,000 15 33 48 59 67 44,000 45,000 15 34 51 60 69 45,000 46,000 16 35 52 63 72 46,000 47,000 17 36 54 65 74 47,000 48,000 17 38 55 67 77 48,000 49,000 18 39 57 69 79 49,000 50,000 18 40 59 71 82 50,000 51,000 19 41 61 73 84 51,000 52,000 19 42 63 75 87 52,000 53,000 20 43 65 77 89 53,000 54,000 20 45 66 79 92 54,000 55,000 21 46 68 81 94 55,000 56,000 21 47 70 84 96 56,000 57,000 22 48 72 85 99 57,000 58,000 22 50 73 88 101 58,000 59,000 23 51 75 90 103 59,000 60,000 24 52 76 92 106 60,000 62,000 24 54 79 95 110 62,000 64,000 25 56 83 99 115 64,000 66,000 27 58 87 103 120 66,000 68,000 28 60 90 108 125 68,000 70,000 29 63 93 112 130 70,000 72,000 30 65 97 117 134 72,000 74,000 31 68 100 121 139 74,000 76,000 32 70 104 125 144 76,000 78,000 33 73 107 129 149 78,000 80,000 34 75 111 133 154 80,000 85,000 36 79 117 141 162 85,000 90,000 39 85 126 151 174 90,000 95,000 41 91 135 162 186 95,000 100,000 44 97 144 172 199 100,000 110,000 48 106 157 188 217 110,000 120,000 53 118 174 210 241 120,000 130,000 59 129 193 230 266 130,000 140,000 64 141 210 252 290 140,000 150,000 70 153 227 273 315 150,000 160,000 75 165 245 294 339 160,000 170,000 80 177 263 315 363 170,000 180,000 86 189 280 336 388 180,000 190,000 91 201 298 357 412 190,000 200,000 97 212 316 378 436 200,000 210,000 102 224 333 400 461 210,000 220,000 107 236 351 420 486 220,000 230,000 113 248 368 442 509 230,000 240,000 118 260 386 463 534 240,000 And up 124 272 403 484 558 REV. How to file 2010 taxes in 2012 PROC. How to file 2010 taxes in 2012 2013-21 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2013 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & later $19,000 $19,500 1 3 4 5 6 19,500 20,000 2 3 5 6 7 20,000 20,500 2 4 6 7 8 20,500 21,000 2 5 7 8 9 21,000 21,500 2 5 8 9 11 21,500 22,000 3 6 8 10 12 22,000 23,000 3 7 10 11 14 23,000 24,000 4 8 11 14 16 24,000 25,000 4 9 14 16 18 25,000 26,000 5 10 15 18 21 26,000 27,000 5 12 17 20 23 27,000 28,000 6 13 18 23 25 28,000 29,000 6 14 20 25 28 29,000 30,000 7 15 22 27 30 30,000 31,000 7 16 24 29 33 31,000 32,000 8 17 26 31 35 32,000 33,000 8 19 27 33 38 33,000 34,000 9 20 29 35 41 34,000 35,000 10 21 31 37 43 35,000 36,000 10 22 33 39 46 36,000 37,000 11 23 35 41 48 37,000 38,000 11 25 36 43 51 38,000 39,000 12 26 38 45 53 39,000 40,000 12 27 40 48 55 40,000 41,000 13 28 42 49 58 41,000 42,000 13 29 44 52 60 42,000 43,000 14 30 46 54 62 43,000 44,000 14 32 47 56 65 44,000 45,000 15 33 48 59 67 45,000 46,000 15 34 51 60 70 46,000 47,000 16 35 52 63 72 47,000 48,000 17 36 54 65 74 48,000 49,000 17 38 55 67 77 49,000 50,000 18 39 57 69 79 50,000 51,000 18 40 59 71 82 51,000 52,000 19 41 61 73 84 52,000 53,000 19 42 63 75 87 53,000 54,000 20 43 65 77 89 54,000 55,000 20 45 66 80 91 55,000 56,000 21 46 68 81 94 56,000 57,000 21 47 70 84 96 57,000 58,000 22 48 72 86 98 58,000 59,000 22 50 73 88 101 59,000 60,000 23 51 75 90 103 60,000 62,000 24 52 78 93 108 62,000 64,000 25 55 81 97 113 64,000 66,000 26 57 85 101 118 66,000 68,000 27 60 88 106 122 68,000 70,000 28 62 92 110 127 70,000 72,000 29 64 96 114 132 72,000 74,000 30 67 99 118 137 74,000 76,000 31 69 103 122 142 76,000 78,000 32 72 105 127 147 78,000 80,000 34 73 110 131 151 80,000 85,000 35 78 116 138 160 85,000 90,000 38 84 124 149 172 90,000 95,000 41 90 133 160 184 95,000 100,000 44 95 142 171 196 100,000 110,000 48 104 156 186 214 110,000 120,000 53 116 173 207 240 120,000 130,000 58 128 191 228 264 130,000 140,000 64 140 208 249 288 140,000 150,000 69 152 226 270 313 150,000 160,000 75 164 243 292 336 160,000 170,000 80 176 261 312 361 170,000 180,000 85 188 278 334 386 180,000 190,000 91 199 296 355 410 190,000 200,000 96 211 314 376 434 200,000 210,000 101 223 332 397 459 210,000 220,000 107 235 349 418 483 220,000 230,000 112 247 367 439 507 230,000 240,000 118 259 384 460 532 240,000 And up 123 271 401 482 556 SECTION 5. How to file 2010 taxes in 2012 EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2013. How to file 2010 taxes in 2012 SECTION 6. How to file 2010 taxes in 2012 DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. How to file 2010 taxes in 2012 Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). How to file 2010 taxes in 2012 For further information regarding this revenue procedure, contact Mr. How to file 2010 taxes in 2012 Harvey at (202) 622-4930 (not a toll-free call). How to file 2010 taxes in 2012 Prev  Up  Next   Home   More Internal Revenue Bulletins
Español

Surface Mining, Reclamation and Enforcement

The Office of Surface Mining, Reclamation and Enforcement works to protect populations and the environment during surface coal mining operations. The Office also works to clean and put to good use abandoned mine sites. These missions are accomplished primarily through regulation and oversight of state programs.

Contact the Agency or Department

Website: Surface Mining, Reclamation and Enforcement

E-mail:

Address: 1951 Constitution Ave NW
Washington, DC 20240

Phone Number: (202) 208-2565

TTY: (202) 208-2694

The How To File 2010 Taxes In 2012

How to file 2010 taxes in 2012 Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. How to file 2010 taxes in 2012 irs. How to file 2010 taxes in 2012 gov/pub80. How to file 2010 taxes in 2012 What's New Social security and Medicare tax for 2014. How to file 2010 taxes in 2012  The social security tax rate is 6. How to file 2010 taxes in 2012 2% each for the employee and employer, unchanged from 2013. How to file 2010 taxes in 2012 The social security wage base limit is $117,000. How to file 2010 taxes in 2012 The Medicare tax rate is 1. How to file 2010 taxes in 2012 45% each for the employee and employer, unchanged from 2013. How to file 2010 taxes in 2012 There is no wage base limit for Medicare tax. How to file 2010 taxes in 2012 Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. How to file 2010 taxes in 2012 Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. How to file 2010 taxes in 2012 Change of responsible party. How to file 2010 taxes in 2012 . How to file 2010 taxes in 2012  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. How to file 2010 taxes in 2012 Form 8822-B must be filed within 60 days of the change. How to file 2010 taxes in 2012 If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. How to file 2010 taxes in 2012 For a definition of “responsible party”, see the Form 8822-B instructions. How to file 2010 taxes in 2012 Same-sex marriage. How to file 2010 taxes in 2012  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. How to file 2010 taxes in 2012 For more information, see Revenue Ruling 2013-17, 2013-38 I. How to file 2010 taxes in 2012 R. How to file 2010 taxes in 2012 B. How to file 2010 taxes in 2012 201, available at www. How to file 2010 taxes in 2012 irs. How to file 2010 taxes in 2012 gov/irb/2013-38_IRB/ar07. How to file 2010 taxes in 2012 html. How to file 2010 taxes in 2012 Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. How to file 2010 taxes in 2012 Notice 2013-61, 2013-44 I. How to file 2010 taxes in 2012 R. How to file 2010 taxes in 2012 B. How to file 2010 taxes in 2012 432, is available at www. How to file 2010 taxes in 2012 irs. How to file 2010 taxes in 2012 gov/irb/2013-44_IRB/ar10. How to file 2010 taxes in 2012 html. How to file 2010 taxes in 2012 Reminders Additional Medicare Tax withholding. How to file 2010 taxes in 2012  In addition to withholding Medicare tax at 1. How to file 2010 taxes in 2012 45%, you must withhold a 0. How to file 2010 taxes in 2012 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. How to file 2010 taxes in 2012 You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. How to file 2010 taxes in 2012 Additional Medicare Tax is only imposed on the employee. How to file 2010 taxes in 2012 There is no employer share of Additional Medicare Tax. How to file 2010 taxes in 2012 All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. How to file 2010 taxes in 2012 For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. How to file 2010 taxes in 2012 For more information on Additional Medicare Tax, visit IRS. How to file 2010 taxes in 2012 gov and enter “Additional Medicare Tax” in the search box. How to file 2010 taxes in 2012 Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. How to file 2010 taxes in 2012  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. How to file 2010 taxes in 2012 Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. How to file 2010 taxes in 2012 For more information, visit IRS. How to file 2010 taxes in 2012 gov and enter “work opportunity tax credit” in the search box. How to file 2010 taxes in 2012 Outsourcing payroll duties. How to file 2010 taxes in 2012  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. How to file 2010 taxes in 2012 The employer remains responsible if the third party fails to perform any required action. How to file 2010 taxes in 2012 If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. How to file 2010 taxes in 2012 gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. How to file 2010 taxes in 2012 Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). How to file 2010 taxes in 2012  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). How to file 2010 taxes in 2012 For more information, see Announcement 2012-43, 2012-51 I. How to file 2010 taxes in 2012 R. How to file 2010 taxes in 2012 B. How to file 2010 taxes in 2012 723, available at www. How to file 2010 taxes in 2012 irs. How to file 2010 taxes in 2012 gov/irb/2012-51_IRB/ar15. How to file 2010 taxes in 2012 html. How to file 2010 taxes in 2012 CNMI government employees now subject to social security and Medicare taxes. How to file 2010 taxes in 2012  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. How to file 2010 taxes in 2012 COBRA premium assistance credit. How to file 2010 taxes in 2012  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. How to file 2010 taxes in 2012 See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. How to file 2010 taxes in 2012 You can get Publication 15 (Circular E) at IRS. How to file 2010 taxes in 2012 gov. How to file 2010 taxes in 2012 You must receive written notice from the IRS to file Form 944. How to file 2010 taxes in 2012  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. How to file 2010 taxes in 2012 You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. How to file 2010 taxes in 2012 For more information on requesting to file Form 944 visit IRS. How to file 2010 taxes in 2012 gov and enter “file employment taxes annually” in the search box. How to file 2010 taxes in 2012 Federal employers in the CNMI. How to file 2010 taxes in 2012  The U. How to file 2010 taxes in 2012 S. How to file 2010 taxes in 2012 Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. How to file 2010 taxes in 2012 Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. How to file 2010 taxes in 2012 Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. How to file 2010 taxes in 2012 For questions, contact the CNMI Division of Revenue and Taxation. How to file 2010 taxes in 2012 Change of address. How to file 2010 taxes in 2012  Use Form 8822-B to notify the IRS of an address change. How to file 2010 taxes in 2012 Do not mail Form 8822-B with your employment tax return. How to file 2010 taxes in 2012 Federal tax deposits must be made by electronic funds transfer. How to file 2010 taxes in 2012  You must use electronic funds transfer to make all federal tax deposits. How to file 2010 taxes in 2012 Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). How to file 2010 taxes in 2012 If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. How to file 2010 taxes in 2012 Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. How to file 2010 taxes in 2012 EFTPS is a free service provided by the Department of Treasury. How to file 2010 taxes in 2012 Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. How to file 2010 taxes in 2012 For more information on making federal tax deposits, see How To Deposit in section 8. How to file 2010 taxes in 2012 For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. How to file 2010 taxes in 2012 eftps. How to file 2010 taxes in 2012 gov or call 1-800-555-4477 (U. How to file 2010 taxes in 2012 S. How to file 2010 taxes in 2012 Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). How to file 2010 taxes in 2012 Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. How to file 2010 taxes in 2012 Electronic filing and payment. How to file 2010 taxes in 2012  Using electronic options can make filing a return and paying your federal tax easier. How to file 2010 taxes in 2012 Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. How to file 2010 taxes in 2012 You can use IRS e-file to file certain returns. How to file 2010 taxes in 2012 If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. How to file 2010 taxes in 2012 Do not use EFW to pay taxes that are required to be deposited. How to file 2010 taxes in 2012 Visit the IRS website at www. How to file 2010 taxes in 2012 irs. How to file 2010 taxes in 2012 gov/efile for more information on filing electronically. How to file 2010 taxes in 2012 For more information on paying your taxes using EFW, visit the IRS website at www. How to file 2010 taxes in 2012 irs. How to file 2010 taxes in 2012 gov/e-pay. How to file 2010 taxes in 2012 A fee may be charged to file electronically. How to file 2010 taxes in 2012 For EFTPS, visit www. How to file 2010 taxes in 2012 eftps. How to file 2010 taxes in 2012 gov or call EFTPS Customer Service at 1-800-555-4477 (U. How to file 2010 taxes in 2012 S. How to file 2010 taxes in 2012 Virgin Islands only) or 303-967-5916 (toll call). How to file 2010 taxes in 2012 For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. How to file 2010 taxes in 2012 socialsecurity. How to file 2010 taxes in 2012 gov/employer. How to file 2010 taxes in 2012 If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. How to file 2010 taxes in 2012 If a valid EIN is not provided, the return or payment will not be processed. How to file 2010 taxes in 2012 This may result in penalties and delays in processing your return or payment. How to file 2010 taxes in 2012 Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. How to file 2010 taxes in 2012  Employers in American Samoa, the CNMI, Guam, and the U. How to file 2010 taxes in 2012 S. How to file 2010 taxes in 2012 Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. How to file 2010 taxes in 2012 Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. How to file 2010 taxes in 2012 For more information, visit Social Security Administration's SSA website at www. How to file 2010 taxes in 2012 ssa. How to file 2010 taxes in 2012 gov/bso/bsowelcome. How to file 2010 taxes in 2012 htm. How to file 2010 taxes in 2012 Credit or debit card payments. How to file 2010 taxes in 2012  For information on paying your taxes with a credit or debit card, visit the IRS website at www. How to file 2010 taxes in 2012 irs. How to file 2010 taxes in 2012 gov/e-pay. How to file 2010 taxes in 2012 However, do not use credit or debit cards to make federal tax deposits. How to file 2010 taxes in 2012 Hiring new employees. How to file 2010 taxes in 2012  Record the number and name from each new employee's social security card. How to file 2010 taxes in 2012 An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. How to file 2010 taxes in 2012 See section 3. How to file 2010 taxes in 2012 Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. How to file 2010 taxes in 2012  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. How to file 2010 taxes in 2012 For more information, see the Instructions for Schedule D (Form 941). How to file 2010 taxes in 2012 Apply for an employer identification number (EIN) online. How to file 2010 taxes in 2012  You can apply for an EIN online by visiting IRS. How to file 2010 taxes in 2012 gov and clicking on the Apply for an EIN Online link under Tools. How to file 2010 taxes in 2012 Dishonored payments. How to file 2010 taxes in 2012  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. How to file 2010 taxes in 2012 The penalty is $25 or 2% of the payment, whichever is more. How to file 2010 taxes in 2012 However, the penalty on dishonored payments of $24. How to file 2010 taxes in 2012 99 or less is an amount equal to the payment. How to file 2010 taxes in 2012 For example, a dishonored payment of $18 is charged a penalty of $18. How to file 2010 taxes in 2012 Private delivery services. How to file 2010 taxes in 2012  You can use certain private delivery services designated by the IRS to send tax returns or payments. How to file 2010 taxes in 2012 The list includes only the following: DHL Express (DHL): DHL Same Day Service. How to file 2010 taxes in 2012 Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. How to file 2010 taxes in 2012 United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How to file 2010 taxes in 2012 M. How to file 2010 taxes in 2012 , UPS Worldwide Express Plus, and UPS Worldwide Express. How to file 2010 taxes in 2012 For the IRS mailing address to use if you are using a private delivery service, go to IRS. How to file 2010 taxes in 2012 gov and enter “private delivery service” in the search box. How to file 2010 taxes in 2012 Your private delivery service can tell you how to get written proof of the mailing date. How to file 2010 taxes in 2012 Private delivery services cannot deliver items to P. How to file 2010 taxes in 2012 O. How to file 2010 taxes in 2012 boxes. How to file 2010 taxes in 2012 You must use the U. How to file 2010 taxes in 2012 S. How to file 2010 taxes in 2012 Postal Service to mail any item to an IRS P. How to file 2010 taxes in 2012 O. How to file 2010 taxes in 2012 box address. How to file 2010 taxes in 2012 Recordkeeping. How to file 2010 taxes in 2012  Keep all records of employment taxes for 4 years. How to file 2010 taxes in 2012 These should be available for IRS review. How to file 2010 taxes in 2012 There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. How to file 2010 taxes in 2012 Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. How to file 2010 taxes in 2012 See Farm Crew Leaders in section 2. How to file 2010 taxes in 2012 Disregarded entities and qualified subchapter S subsidiaries (QSubs). How to file 2010 taxes in 2012  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. How to file 2010 taxes in 2012 Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. How to file 2010 taxes in 2012 See Regulations sections 1. How to file 2010 taxes in 2012 1361-4(a)(7) and 301. How to file 2010 taxes in 2012 7701-2(c)(2)(iv). How to file 2010 taxes in 2012 Photographs of missing children. How to file 2010 taxes in 2012  The IRS is a proud partner with the National Center for Missing and Exploited Children. How to file 2010 taxes in 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file 2010 taxes in 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. How to file 2010 taxes in 2012 Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. How to file 2010 taxes in 2012 A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. How to file 2010 taxes in 2012 However, a statewide legal holiday does not delay the due date of federal tax deposits. How to file 2010 taxes in 2012 See Deposits on Business Days Only in section 8. How to file 2010 taxes in 2012 For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. How to file 2010 taxes in 2012 S. How to file 2010 taxes in 2012 Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. How to file 2010 taxes in 2012 See Private delivery services under Reminders. How to file 2010 taxes in 2012 The following are important dates and responsibilities. How to file 2010 taxes in 2012 Also see Publication 509, Tax Calendars. How to file 2010 taxes in 2012 By January 31. How to file 2010 taxes in 2012   Furnish wage and tax statements to employees. How to file 2010 taxes in 2012 Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. How to file 2010 taxes in 2012 See section 10 for more information. How to file 2010 taxes in 2012 File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. How to file 2010 taxes in 2012 If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. How to file 2010 taxes in 2012 U. How to file 2010 taxes in 2012 S. How to file 2010 taxes in 2012 Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. How to file 2010 taxes in 2012 Pay or deposit (if more than $500) any balance of the tax due. How to file 2010 taxes in 2012 If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. How to file 2010 taxes in 2012 File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. How to file 2010 taxes in 2012 If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. How to file 2010 taxes in 2012 By February 28. How to file 2010 taxes in 2012  File paper wage and tax statements with the Social Security Administration (SSA). How to file 2010 taxes in 2012 File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). How to file 2010 taxes in 2012 For electronically filed returns, see By March 31 next. How to file 2010 taxes in 2012 By March 31. How to file 2010 taxes in 2012  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. How to file 2010 taxes in 2012 Visit the SSA's Reporting Instructions & Information webpage at www. How to file 2010 taxes in 2012 socialsecurity. How to file 2010 taxes in 2012 gov/employer for more information. How to file 2010 taxes in 2012 By April 30, July 31, October 31, and January 31. How to file 2010 taxes in 2012  File Form 941-SS with the IRS. How to file 2010 taxes in 2012 If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. How to file 2010 taxes in 2012 Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. How to file 2010 taxes in 2012 Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. How to file 2010 taxes in 2012 If $500 or less, carry it over to the next quarter. How to file 2010 taxes in 2012 See section 11 for more information. How to file 2010 taxes in 2012 Prev  Up  Next   Home   More Online Publications