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How To File Late Taxes 2012

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How To File Late Taxes 2012

How to file late taxes 2012 5. How to file late taxes 2012   Exemptions, Deductions, and Credits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Items Related to Excluded Income Exemptions Contributions to Foreign Charitable Organizations Moving ExpensesAllocation of Moving Expenses Forms To File Contributions to Individual Retirement Arrangements Taxes of Foreign Countries and U. How to file late taxes 2012 S. How to file late taxes 2012 PossessionsCredit for Foreign Income Taxes Deduction for Foreign Income Taxes Deduction for Other Foreign Taxes How To Report Deductions Topics - This chapter discusses: The rules concerning items related to excluded income, Exemptions, Contributions to foreign charitable organizations, Moving expenses, Contributions to individual retirement arrangements (IRAs), Taxes of foreign countries and U. How to file late taxes 2012 S. How to file late taxes 2012 possessions, and How to report deductions. How to file late taxes 2012 Useful Items - You may want to see: Publication 501 Exemptions, Standard Deduction, and Filing Information 514 Foreign Tax Credit for Individuals 521 Moving Expenses 523 Selling Your Home 590 Individual Retirement Arrangements (IRAs) 597 Information on the United States—Canada Income Tax Treaty Form (and Instructions) 1116 Foreign Tax Credit 2106 Employee Business Expenses 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 3903 Moving Expenses Schedule A (Form 1040) Itemized Deductions Schedule C (Form 1040) Profit or Loss From Business SS-5 Application for a Social Security Card W-7 Application for IRS Individual Taxpayer Identification Number See chapter 7 for information about getting these publications and forms. How to file late taxes 2012 Items Related to Excluded Income U. How to file late taxes 2012 S. How to file late taxes 2012 citizens and resident aliens living outside the United States generally are allowed the same deductions as citizens and residents living in the United States. How to file late taxes 2012 If you choose to exclude foreign earned income or housing amounts, you cannot deduct, exclude, or claim a credit for any item that can be allocated to or charged against the excluded amounts. How to file late taxes 2012 This includes any expenses, losses, and other normally deductible items that are allocable to the excluded income. How to file late taxes 2012 You can deduct only those expenses connected with earning includible income. How to file late taxes 2012 These rules apply only to items definitely related to the excluded earned income and they do not apply to other items that are not definitely related to any particular type of gross income. How to file late taxes 2012 These rules do not apply to items such as: Personal exemptions, Qualified retirement contributions, Alimony payments, Charitable contributions, Medical expenses, Mortgage interest, or Real estate taxes on your personal residence. How to file late taxes 2012 For purposes of these rules, your housing deduction is not treated as allocable to your excluded income, but the deduction for self- employment tax is. How to file late taxes 2012 If you receive foreign earned income in a tax year after the year in which you earned it, you may have to file an amended return for the earlier year to properly adjust the amounts of deductions, credits, or exclusions allocable to your foreign earned income and housing exclusions. How to file late taxes 2012 Example. How to file late taxes 2012 In 2012, you had $90,400 of foreign earned income and $9,500 of deductions allocable to your foreign earned income. How to file late taxes 2012 You did not have a housing exclusion. How to file late taxes 2012 Because you excluded all of your foreign earned income, you would not have been able to claim any of the deductions on your 2012 return. How to file late taxes 2012 In 2013, you received a $12,000 bonus for work you did abroad in 2012. How to file late taxes 2012 You can exclude $4,700 of the bonus because the limit on the foreign earned income exclusion for 2012 was $95,100 and you have already excluded $90,400. How to file late taxes 2012 Since you must include $7,300 of the bonus ($12,000 − $4,700) for work you did in 2012 in income, you can file an amended return for 2012 to claim $677 of the deductions. How to file late taxes 2012 This is the deductions allocable to the foreign earned income ($9,500) multiplied by the includible portion of the foreign earned income ($7,300) and divided by the total foreign earned income for 2012 ($102,400). How to file late taxes 2012 Exemptions You can claim an exemption for your nonresident alien spouse on your separate return, provided your spouse has no gross income for U. How to file late taxes 2012 S. How to file late taxes 2012 tax purposes and is not the dependent of another U. How to file late taxes 2012 S. How to file late taxes 2012 taxpayer. How to file late taxes 2012 You also can claim exemptions for individuals who qualify as your dependents. How to file late taxes 2012 To be your dependent, the individual must be a U. How to file late taxes 2012 S. How to file late taxes 2012 citizen, U. How to file late taxes 2012 S. How to file late taxes 2012 national, U. How to file late taxes 2012 S. How to file late taxes 2012 resident alien, or a resident of Canada or Mexico for some part of the calendar year in which your tax year begins. How to file late taxes 2012 Children. How to file late taxes 2012   Children usually are citizens or residents of the same country as their parents. How to file late taxes 2012 If you were a U. How to file late taxes 2012 S. How to file late taxes 2012 citizen when your child was born, your child generally is a U. How to file late taxes 2012 S. How to file late taxes 2012 citizen. How to file late taxes 2012 This is true even if the child's other parent is a nonresident alien, the child was born in a foreign country, and the child lives abroad with the other parent. How to file late taxes 2012   If you have a legally adopted child who is not a U. How to file late taxes 2012 S. How to file late taxes 2012 citizen, U. How to file late taxes 2012 S. How to file late taxes 2012 resident, or U. How to file late taxes 2012 S. How to file late taxes 2012 national, the child meets the citizen requirement if you are a U. How to file late taxes 2012 S. How to file late taxes 2012 citizen or U. How to file late taxes 2012 S. How to file late taxes 2012 national and the child lived with you as a member of your household all year. How to file late taxes 2012 Social security number. How to file late taxes 2012   You must include on your return the social security number (SSN) of each dependent for whom you claim an exemption. How to file late taxes 2012 To get a social security number for a dependent, apply at a Social Security office or U. How to file late taxes 2012 S. How to file late taxes 2012 consulate. How to file late taxes 2012 You must provide original or certified copies of documents to verify the dependent's age, identity, and citizenship, and complete Form SS-5. How to file late taxes 2012   If you do not have an SSN for a child who was born in 2013 and died in 2013, attach a copy of the child's birth certificate to your tax return. How to file late taxes 2012 Print “Died” in column (2) of line 6c of your Form 1040 or Form 1040A. How to file late taxes 2012   If your dependent is a nonresident alien who is not eligible to get a social security number, you must list the dependent's individual taxpayer identification number (ITIN) instead of an SSN. How to file late taxes 2012 To apply for an ITIN, file Form W-7 with the IRS. How to file late taxes 2012 It usually takes 6 to 10 weeks to get an ITIN. How to file late taxes 2012 Enter your dependent's ITIN wherever an SSN is requested on your tax return. How to file late taxes 2012 More information. How to file late taxes 2012   For more information about exemptions, see Publication 501. How to file late taxes 2012 Contributions to Foreign Charitable Organizations If you make contributions directly to a foreign church or other foreign charitable organization, you generally cannot deduct them. How to file late taxes 2012 Exceptions are explained under Canadian, Mexican, and Israeli charities, later. How to file late taxes 2012 You can deduct contributions to a U. How to file late taxes 2012 S. How to file late taxes 2012 organization that transfers funds to a charitable foreign organization if the U. How to file late taxes 2012 S. How to file late taxes 2012 organization controls the use of the funds by the foreign organization or if the foreign organization is just an administrative arm of the U. How to file late taxes 2012 S. How to file late taxes 2012 organization. How to file late taxes 2012 Canadian, Mexican, and Israeli charities. How to file late taxes 2012   Under the income tax treaties with Canada, Mexico and Israel, you may be able to deduct contributions to certain Canadian, Mexican, and Israeli charitable organizations. How to file late taxes 2012 Generally, you must have income from sources in Canada, Mexico, or Israel, and the organization must meet certain requirements. How to file late taxes 2012 See Publication 597, Information on the United States-Canada Income Tax Treaty, and Publication 526, Charitable Contributions, for more information. How to file late taxes 2012 Moving Expenses If you moved to a new home in 2013 because of your job or business, you may be able to deduct the expenses of your move. How to file late taxes 2012 Generally, to be deductible, the moving expenses must have been paid or incurred in connection with starting work at a new job location. How to file late taxes 2012 See Publication 521 for a complete discussion of the deduction for moving expenses and information about moves within the United States. How to file late taxes 2012 Foreign moves. How to file late taxes 2012   A foreign move is a move in connection with the start of work at a new job location outside the United States and its possessions. How to file late taxes 2012 A foreign move does not include a move back to the United States or its possessions. How to file late taxes 2012 Allocation of Moving Expenses When your new place of work is in a foreign country, your moving expenses are directly connected with the income earned in that foreign country. How to file late taxes 2012 If you exclude all or part of the income that you earn at the new location under the foreign earned income exclusion or the foreign housing exclusion, you cannot deduct the part of your moving expense that is allocable to the excluded income. How to file late taxes 2012 Also, you cannot deduct the part of the moving expense related to the excluded income for a move from a foreign country to the United States if you receive a reimbursement that you are able to treat as compensation for services performed in the foreign country. How to file late taxes 2012 Year to which expense is connected. How to file late taxes 2012   The moving expense is connected with earning the income (including reimbursements, as discussed in chapter 4 under Reimbursement of moving expenses ) either entirely in the year of the move or in 2 years. How to file late taxes 2012 It is connected with earning the income entirely in the year of the move if you qualify for the foreign earned income exclusion under the bona fide residence test or physical presence test for at least 120 days during that tax year. How to file late taxes 2012   If you do not qualify under either the bona fide residence test or the physical presence test for at least 120 days during the year of the move, the expense is connected with earning the income in 2 years. How to file late taxes 2012 The moving expense is connected with the year of the move and the following year if the move is from the United States to a foreign country. How to file late taxes 2012 The moving expense is connected with the year of the move and the preceding year if the move is from a foreign country to the United States. How to file late taxes 2012 Amount allocable to excluded income. How to file late taxes 2012   To figure the amount of your moving expense that is allocable to your excluded foreign earned income (and not deductible), you must multiply your total moving expense deduction by a fraction. How to file late taxes 2012 The numerator (top number) of the fraction is the total of your excluded foreign earned income and housing amounts for both years and the denominator (bottom number) of the fraction is your total foreign earned income for both years. How to file late taxes 2012 Example. How to file late taxes 2012 On November 1, 2012, you transfer to Monaco. How to file late taxes 2012 Your tax home is in Monaco, and you are a bona fide resident of Monaco for the entire tax year 2013. How to file late taxes 2012 In 2012, you paid $6,000 for allowable moving expenses for your move from the United States to Monaco. How to file late taxes 2012 You were fully reimbursed (under a nonaccountable plan) for these expenses in the same year. How to file late taxes 2012 The reimbursement is included in your income. How to file late taxes 2012 Your only other income consists of $16,000 wages earned in 2012 after the date of your move, and $100,100 wages earned in Monaco for 2013. How to file late taxes 2012 Because you did not meet the bona fide residence test for at least 120 days during 2012, the year of the move, the moving expenses are for services you performed in both 2012 and the following year, 2013. How to file late taxes 2012 Your total foreign earned income for both years is $122,100, consisting of $16,000 wages for 2012, $100,100 wages for 2013, and $6,000 moving expense reimbursement for both years. How to file late taxes 2012 You have no housing exclusion. How to file late taxes 2012 The total amount you can exclude is $113,190, consisting of the $97,600 full-year exclusion for 2013 and a $15,590 part-year exclusion for 2012 ($95,100 times the fraction of 60 qualifying bona fide residence days over 366 total days in the year). How to file late taxes 2012 To find the part of your moving expenses that is not deductible, multiply your $6,000 total expenses by the fraction $113,190 over $122,100. How to file late taxes 2012 The result, $5,562, is your nondeductible amount. How to file late taxes 2012    You must report the full amount of the moving expense reimbursement in the year in which you received the reimbursement. How to file late taxes 2012 In the preceding example, this year was 2012. How to file late taxes 2012 You attribute the reimbursement to both 2012 and 2013 only to figure the amount of foreign earned income eligible for exclusion for each year. How to file late taxes 2012 Move between foreign countries. How to file late taxes 2012   If you move between foreign countries, your moving expense is allocable to income earned in the year of the move if you qualified under either the bona fide residence test or the physical presence test for a period that includes at least 120 days in the year of the move. How to file late taxes 2012 New place of work in U. How to file late taxes 2012 S. How to file late taxes 2012   If your new place of work is in the United States, the deductible moving expenses are directly connected with the income earned in the United States. How to file late taxes 2012 If you treat a reimbursement from your employer as foreign earned income (see the discussion in chapter 4), you must allocate deductible moving expenses to foreign earned income. How to file late taxes 2012 Storage expenses. How to file late taxes 2012   These expenses are attributable to work you do during the year in which you incur the storage expenses. How to file late taxes 2012 You cannot deduct the amount allocable to excluded income. How to file late taxes 2012 Moving Expense Attributable to Foreign Earnings in 2 Years If your moving expense deduction is attributable to your foreign earnings in 2 years (the year of the move and the following year), you should request an extension of time to file your return for the year of the move until after the end of the second year. How to file late taxes 2012 By then, you should have all the information needed to properly figure the moving expense deduction. How to file late taxes 2012 See Extensions under When To File and Pay in chapter 1. How to file late taxes 2012 If you do not request an extension, you should figure the part of the moving expense that you cannot deduct because it is allocable to the foreign earned income you are excluding. How to file late taxes 2012 You do this by multiplying the moving expense by a fraction, the numerator (top number) of which is your excluded foreign earned income for the year of the move, and the denominator (bottom number) of which is your total foreign earned income for the year of the move. How to file late taxes 2012 Once you know your foreign earnings and exclusion for the following year, you must either: Adjust the moving expense deduction by filing an amended return for the year of the move, or Recapture any additional unallowable amount as income on your return for the following year. How to file late taxes 2012 If, after you make the final computation, you have an additional amount of allowable moving expense deduction, you can claim this only on an amended return for the year of the move. How to file late taxes 2012 You cannot claim it on the return for the second year. How to file late taxes 2012 Forms To File Report your moving expenses on Form 3903. How to file late taxes 2012 Report your moving expense deduction on line 26 of Form 1040. How to file late taxes 2012 If you must reduce your moving expenses by the amount allocable to excluded income (as explained later under How To Report Deductions ), attach a statement to your return showing how you figured this amount. How to file late taxes 2012 For more information about figuring moving expenses, see Publication 521. How to file late taxes 2012 Contributions to Individual Retirement Arrangements Contributions to your individual retirement arrangements (IRAs) that are traditional IRAs or Roth IRAs are generally limited to the lesser of $5,500 ($6,500 if 50 or older) or your compensation that is includible in your gross income for the tax year. How to file late taxes 2012 In determining compensation for this purpose, do not take into account amounts you exclude under either the foreign earned income exclusion or the foreign housing exclusion. How to file late taxes 2012 Do not reduce your compensation by the foreign housing deduction. How to file late taxes 2012 If you are covered by an employer retirement plan at work, your deduction for your contributions to your traditional IRAs is generally limited based on your modified adjusted gross income. How to file late taxes 2012 This is your adjusted gross income figured without taking into account the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction. How to file late taxes 2012 Other modifications are also required. How to file late taxes 2012 For more information on IRAs, see Publication 590. How to file late taxes 2012 Taxes of Foreign Countries and U. How to file late taxes 2012 S. How to file late taxes 2012 Possessions You can take either a credit or a deduction for income taxes paid to a foreign country or a U. How to file late taxes 2012 S. How to file late taxes 2012 possession. How to file late taxes 2012 Taken as a deduction, foreign income taxes reduce your taxable income. How to file late taxes 2012 Taken as a credit, foreign income taxes reduce your tax liability. How to file late taxes 2012 You must treat all foreign income taxes the same way. How to file late taxes 2012 If you take a credit for any foreign income taxes, you cannot deduct any foreign income taxes. How to file late taxes 2012 However, you may be able to deduct other foreign taxes. How to file late taxes 2012 See Deduction for Other Foreign Taxes, later. How to file late taxes 2012 There is no rule to determine whether it is to your advantage to take a deduction or a credit for foreign income taxes. How to file late taxes 2012 In most cases, it is to your advantage to take foreign income taxes as a tax credit, which you subtract directly from your U. How to file late taxes 2012 S. How to file late taxes 2012 tax liability, rather than as a deduction in figuring taxable income. How to file late taxes 2012 However, if foreign income taxes were imposed at a high rate and the proportion of foreign income to U. How to file late taxes 2012 S. How to file late taxes 2012 income is small, a lower final tax may result from deducting the foreign income taxes. How to file late taxes 2012 In any event, you should figure your tax liability both ways and then use the one that is better for you. How to file late taxes 2012 You can make or change your choice within 10 years from the due date for filing the tax return on which you are entitled to take either the deduction or the credit. How to file late taxes 2012 Foreign income taxes. How to file late taxes 2012   These are generally income taxes you pay to any foreign country or possession of the United States. How to file late taxes 2012 Foreign income taxes on U. How to file late taxes 2012 S. How to file late taxes 2012 return. How to file late taxes 2012   Foreign income taxes can only be taken as a credit on Form 1040, line 47, or as an itemized deduction on Schedule A. How to file late taxes 2012 These amounts cannot be included as withheld income taxes on Form 1040, line 62. How to file late taxes 2012 Foreign taxes paid on excluded income. How to file late taxes 2012   You cannot take a credit or deduction for foreign income taxes paid on earnings you exclude from tax under any of the following. How to file late taxes 2012 Foreign earned income exclusion. How to file late taxes 2012 Foreign housing exclusion. How to file late taxes 2012 Possession exclusion. How to file late taxes 2012 If your wages are completely excluded, you cannot deduct or take a credit for any of the foreign taxes paid on your wages. How to file late taxes 2012   If only part of your wages is excluded, you cannot deduct or take a credit for the foreign income taxes allocable to the excluded part. How to file late taxes 2012 You find the taxes allocable to your excluded wages by applying a fraction to the foreign taxes paid on foreign earned income received during the tax year. How to file late taxes 2012 The numerator (top number) of the fraction is your excluded foreign earned income received during the tax year minus deductible expenses allocable to that income (not including the foreign housing deduction). How to file late taxes 2012 The denominator (bottom number) of the fraction is your total foreign earned income received during the tax year minus all deductible expenses allocable to that income (including the foreign housing deduction). How to file late taxes 2012   If foreign law taxes both earned income and some other type of income and the taxes on the other type cannot be separated, the denominator of the fraction is the total amount of income subject to foreign tax minus deductible expenses allocable to that income. How to file late taxes 2012    If you take a foreign tax credit for tax on income you could have excluded under your choice to exclude foreign earned income or your choice to exclude foreign housing costs, one or both of the choices may be considered revoked. How to file late taxes 2012 Credit for Foreign Income Taxes If you take the foreign tax credit, you may have to file Form 1116 with Form 1040. How to file late taxes 2012 Form 1116 is used to figure the amount of foreign tax paid or accrued that can be claimed as a foreign tax credit. How to file late taxes 2012 Do not include the amount of foreign tax paid or accrued as withheld federal income taxes on Form 1040, line 62. How to file late taxes 2012 The foreign income tax for which you can claim a credit is the amount of legal and actual tax liability you pay or accrue during the year. How to file late taxes 2012 The amount for which you can claim a credit is not necessarily the amount withheld by the foreign country. How to file late taxes 2012 You cannot take a foreign tax credit for income tax you paid to a foreign country that would be refunded by the foreign country if you made a claim for refund. How to file late taxes 2012 Subsidies. How to file late taxes 2012   If a foreign country returns your foreign tax payments to you in the form of a subsidy, you cannot claim a foreign tax credit based on these payments. How to file late taxes 2012 This rule applies to a subsidy provided by any means that is determined, directly or indirectly, by reference to the amount of tax, or to the base used to figure the tax. How to file late taxes 2012   Some ways of providing a subsidy are refunds, credits, deductions, payments, or discharges of obligations. How to file late taxes 2012 A credit is also not allowed if the subsidy is given to a person related to you, or persons who participated in a transaction or a related transaction with you. How to file late taxes 2012 Limit The foreign tax credit is limited to the part of your total U. How to file late taxes 2012 S. How to file late taxes 2012 tax that is in proportion to your taxable income from sources outside the United States compared to your total taxable income. How to file late taxes 2012 The allowable foreign tax credit cannot be more than your actual foreign tax liability. How to file late taxes 2012 Exemption from limit. How to file late taxes 2012   You will not be subject to this limit and will not have to file Form 1116 if you meet all three of the following requirements. How to file late taxes 2012 Your only foreign source income for the year is passive income (dividends, interest, royalties, etc. How to file late taxes 2012 ) that is reported to you on a payee statement (such as a Form 1099-DIV or 1099-INT). How to file late taxes 2012 Your foreign taxes for the year that qualify for the credit are not more than $300 ($600 if you are filing a joint return) and are reported on a payee statement. How to file late taxes 2012 You elect this procedure. How to file late taxes 2012 If you make this election, you cannot carry back or carry over any unused foreign tax to or from this year. How to file late taxes 2012 Separate limit. How to file late taxes 2012   You must figure the limit on a separate basis with regard to “passive category income” and “general category income” (see the instructions for Form 1116). How to file late taxes 2012 Figuring the limit. How to file late taxes 2012   In figuring taxable income in each category, you take into account only the amount that you must include in income on your federal tax return. How to file late taxes 2012 Do not take any excluded amount into account. How to file late taxes 2012   To determine your taxable income in each category, deduct expenses and losses that are definitely related to that income. How to file late taxes 2012   Other expenses (such as itemized deductions or the standard deduction) not definitely related to specific items of income must be apportioned to the foreign income in each category by multiplying them by a fraction. How to file late taxes 2012 The numerator (top number) of the fraction is your gross foreign income in the separate limit category. How to file late taxes 2012 The denominator (bottom number) of the fraction is your gross income from all sources. How to file late taxes 2012 For this purpose, gross income includes income that is excluded under the foreign earned income provisions but does not include any other exempt income. How to file late taxes 2012 You must use special rules for deducting interest expenses. How to file late taxes 2012 For more information on allocating and apportioning your deductions, see Publication 514. How to file late taxes 2012 Exemptions. How to file late taxes 2012   Do not take the deduction for exemptions for yourself, your spouse, or your dependents in figuring taxable income for purposes of the limit. How to file late taxes 2012 Recapture of foreign losses. How to file late taxes 2012   If you have an overall foreign loss and the loss reduces your U. How to file late taxes 2012 S. How to file late taxes 2012 source income (resulting in a reduction of your U. How to file late taxes 2012 S. How to file late taxes 2012 tax liability), you must recapture the loss in later years when you have taxable income from foreign sources. How to file late taxes 2012 This is done by treating a part of your taxable income from foreign sources in later years as U. How to file late taxes 2012 S. How to file late taxes 2012 source income. How to file late taxes 2012 This reduces the numerator of the limiting fraction and the resulting foreign tax credit limit. How to file late taxes 2012 Recapture of domestic losses. How to file late taxes 2012   If you have an overall domestic loss (resulting in no U. How to file late taxes 2012 S. How to file late taxes 2012 tax liability), you cannot claim a foreign tax credit for taxes paid during that year. How to file late taxes 2012 You must recapture the loss in later years when you have U. How to file late taxes 2012 S. How to file late taxes 2012 source taxable income. How to file late taxes 2012 This is done by treating a part of your taxable income from U. How to file late taxes 2012 S. How to file late taxes 2012 sources in later years as foreign source income. How to file late taxes 2012 This increases the numerator of the limiting fraction and the resulting foreign tax credit limit. How to file late taxes 2012 Foreign tax credit carryback and carryover. How to file late taxes 2012   The amount of foreign income tax not allowed as a credit because of the limit can be carried back 1 year and carried forward 10 years. How to file late taxes 2012   More information on figuring the foreign tax credit can be found in Publication 514. How to file late taxes 2012 Deduction for Foreign Income Taxes Instead of taking the foreign tax credit, you can deduct foreign income taxes as an itemized deduction on Schedule A (Form 1040). How to file late taxes 2012 You can deduct only foreign income taxes paid on income that is subject to U. How to file late taxes 2012 S. How to file late taxes 2012 tax. How to file late taxes 2012 You cannot deduct foreign taxes paid on earnings you exclude from tax under any of the following. How to file late taxes 2012 Foreign earned income exclusion. How to file late taxes 2012 Foreign housing exclusion. How to file late taxes 2012 Possession exclusion. How to file late taxes 2012 Example. How to file late taxes 2012 You are a U. How to file late taxes 2012 S. How to file late taxes 2012 citizen and qualify to exclude your foreign earned income. How to file late taxes 2012 Your excluded wages in Country X are $70,000 on which you paid income tax of $10,000. How to file late taxes 2012 You received dividends from Country X of $2,000 on which you paid income tax of $600. How to file late taxes 2012 You can deduct the $600 tax payment because the dividends relating to it are subject to U. How to file late taxes 2012 S. How to file late taxes 2012 tax. How to file late taxes 2012 Because you exclude your wages, you cannot deduct the income tax of $10,000. How to file late taxes 2012 If you exclude only a part of your wages, see the earlier discussion under Foreign taxes paid on excluded income. How to file late taxes 2012 Deduction for Other Foreign Taxes You can deduct real property taxes you pay that are imposed on you by a foreign country. How to file late taxes 2012 You take this deduction on Schedule A (Form 1040). How to file late taxes 2012 You cannot deduct other foreign taxes, such as personal property taxes, unless you incurred the expenses in a trade or business or in the production of income. How to file late taxes 2012 On the other hand, you generally can deduct personal property taxes when you pay them to U. How to file late taxes 2012 S. How to file late taxes 2012 possessions. How to file late taxes 2012 But if you claim the possession exclusion, see Publication 570. How to file late taxes 2012 The deduction for foreign taxes other than foreign income taxes is not related to the foreign tax credit. How to file late taxes 2012 You can take deductions for these miscellaneous foreign taxes and also claim the foreign tax credit for income taxes imposed by a foreign country. How to file late taxes 2012 How To Report Deductions If you exclude foreign earned income or housing amounts, how you show your deductions on your tax return and how you figure the amount allocable to your excluded income depends on whether the expenses are used in figuring adjusted gross income (Form 1040, line 38) or are itemized deductions. How to file late taxes 2012 If you have deductions used in figuring adjusted gross income, enter the total amount for each of these items on the appropriate lines and schedules of Form 1040. How to file late taxes 2012 Generally, you figure the amount of a deduction related to the excluded income by multiplying the deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. How to file late taxes 2012 Enter the amount of the deduction(s) related to excluded income on line 44 of Form 2555. How to file late taxes 2012 If you have itemized deductions related to excluded income, enter on Schedule A (Form 1040) only the part not related to excluded income. How to file late taxes 2012 You figure that amount by subtracting from the total deduction the amount related to excluded income. How to file late taxes 2012 Generally, you figure the amount that is related to the excluded income by multiplying the total deduction by a fraction, the numerator of which is your foreign earned income exclusion and the denominator of which is your foreign earned income. How to file late taxes 2012 Attach a statement to your return showing how you figured the deductible amount. How to file late taxes 2012 Example 1. How to file late taxes 2012 You are a U. How to file late taxes 2012 S. How to file late taxes 2012 citizen employed as an accountant. How to file late taxes 2012 Your tax home is in Germany for the entire tax year. How to file late taxes 2012 You meet the physical presence test. How to file late taxes 2012 Your foreign earned income for the year was $122,000 and your investment income was $10,380. How to file late taxes 2012 After excluding $97,600, your AGI is $34,780. How to file late taxes 2012 You had unreimbursed business expenses of $2,500 for travel and entertainment in earning your foreign income, of which $500 was for meals and entertainment. How to file late taxes 2012 These expenses are deductible only as miscellaneous deductions on Schedule A (Form 1040). How to file late taxes 2012 You also have $500 of miscellaneous expenses that are not related to your foreign income that you enter on line 23 of Schedule A. How to file late taxes 2012 You must fill out Form 2106. How to file late taxes 2012 On that form, reduce your deductible meal and entertainment expenses by 50% ($250). How to file late taxes 2012 You must reduce the remaining $2,250 of travel and entertainment expenses by 80% ($1,800) because you excluded 80% ($97,600/$122,000) of your foreign earned income. How to file late taxes 2012 You carry the remaining total of $450 to line 21 of Schedule A. How to file late taxes 2012 Add the $450 to the $500 that you have on line 23 and enter the total ($950) on line 24. How to file late taxes 2012 On line 26 of Schedule A, enter $696, which is 2% of your adjusted gross income of $34,780 (line 38, Form 1040) and subtract it from the amount on line 24. How to file late taxes 2012 Enter $254 on line 27 of Schedule A. How to file late taxes 2012 Example 2. How to file late taxes 2012 You are a U. How to file late taxes 2012 S. How to file late taxes 2012 citizen, have a tax home in Spain, and meet the physical presence test. How to file late taxes 2012 You are self-employed and personal services produce the business income. How to file late taxes 2012 Your gross income was $116,931, business expenses $66,895, and net income (profit) $50,036. How to file late taxes 2012 You choose the foreign earned income exclusion and exclude $97,600 of your gross income. How to file late taxes 2012 Since your excluded income is 83. How to file late taxes 2012 47% of your total income, 83. How to file late taxes 2012 47% of your business expenses are not deductible. How to file late taxes 2012 Report your total income and expenses on Schedule C (Form 1040). How to file late taxes 2012 On Form 2555 you will show the following: Line 20a, $116,931, gross income, Lines 42 and 43, $97,600, foreign earned income exclusion, and Line 44, $55,837 (83. How to file late taxes 2012 47% × $66,895) business expenses attributable to the exclusion. How to file late taxes 2012 In this situation (Example 2), you cannot use Form 2555-EZ since you had self-employment income and business expenses. How to file late taxes 2012 Example 3. How to file late taxes 2012 Assume in Example 2 that both capital and personal services combine to produce the business income. How to file late taxes 2012 No more than 30% of your net income, or $15,011, assuming that this amount is a reasonable allowance for your services, is considered earned and can be excluded. How to file late taxes 2012 Your exclusion of $15,011 is 12. How to file late taxes 2012 84% of your gross income ($15,011 ÷ $116,931). How to file late taxes 2012 Because you excluded 12. How to file late taxes 2012 84% of your total income, $8,589 (. How to file late taxes 2012 1284 x $66,895) of your business expenses is attributable to the excluded income and is not deductible. How to file late taxes 2012 Example 4. How to file late taxes 2012 You are a U. How to file late taxes 2012 S. How to file late taxes 2012 citizen, have a tax home in Brazil, and meet the physical presence test. How to file late taxes 2012 You are self-employed and both capital and personal services combine to produce business income. How to file late taxes 2012 Your gross income was $146,000, business expenses were $172,000, and your net loss was $26,000. How to file late taxes 2012 A reasonable allowance for the services you performed for the business is $77,000. How to file late taxes 2012 Because you incurred a net loss, the earned income limit of 30% of your net profit does not apply. How to file late taxes 2012 The $77,000 is foreign earned income. How to file late taxes 2012 If you choose to exclude the $77,000, you exclude 52. How to file late taxes 2012 74% of your gross income ($77,000 ÷ $146,000), and 52. How to file late taxes 2012 74% of your business expenses ($90,713) is attributable to that income and is not deductible. How to file late taxes 2012 Show your total income and expenses on Schedule C (Form 1040). How to file late taxes 2012 On Form 2555, exclude $77,000 and show $90,713 on line 44. How to file late taxes 2012 Subtract line 44 from line 43, and enter the difference as a negative (in parentheses) on line 45. How to file late taxes 2012 Because this amount is negative, enter it as a positive (no parentheses) on line 21, Form 1040, and combine it with your other income to arrive at total income on line 22 of Form 1040. How to file late taxes 2012 In this situation (Example 4), you would probably not want to choose the foreign earned income exclusion if this was the first year you were eligible. How to file late taxes 2012 If you had chosen the exclusion in an earlier year, you might want to revoke the choice for this year. How to file late taxes 2012 To do so would mean that you could not claim the exclusion again for the next 5 tax years without IRS approval. How to file late taxes 2012 See Choosing the Exclusion in chapter 4. How to file late taxes 2012 Example 5. How to file late taxes 2012 You are a U. How to file late taxes 2012 S. How to file late taxes 2012 citizen, have a tax home in Panama, and meet the bona fide residence test. How to file late taxes 2012 You have been performing services for clients as a partner in a firm that provides services exclusively in Panama. How to file late taxes 2012 Capital investment is not material in producing the partnership's income. How to file late taxes 2012 Under the terms of the partnership agreement, you are to receive 50% of the net profits. How to file late taxes 2012 The partnership received gross income of $244,000 and incurred operating expenses of $98,250. How to file late taxes 2012 Of the net profits of $145,750, you received $72,875 as your distributive share. How to file late taxes 2012 You choose to exclude $97,600 of your share of the gross income. How to file late taxes 2012 Because you exclude 80% ($97,600 ÷ $122,000) of your share of the gross income, you cannot deduct $39,300, 80% of your share of the operating expenses (. How to file late taxes 2012 80 × $49,125). How to file late taxes 2012 Report $72,875, your distributive share of the partnership net profit, on Schedule E (Form 1040), Supplemental Income and Loss. How to file late taxes 2012 On Form 2555, show $97,600 on line 42 and show $39,300 on line 44. How to file late taxes 2012 Your exclusion on Form 2555 is $58,300. How to file late taxes 2012 In this situation (Example 5), you cannot use Form 2555-EZ since you had earned income other than salaries and wages and you had business expenses. How to file late taxes 2012 Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Hurricane Irene in North Carolina

E-file to Remain Available for Irene Victims through Oct. 31

Updated 10/11/11 to include Bladen, Columbus and Sampson counties.

Updated 9/12/11 to include Pender and Wayne counties.

Updated 9/7/11 to include Bertie, Brunswick, Camden, Chowan, Duplin, Edgecombe, Gates, Greene, Hertford, Johnston, Jones, Martin, Nash, New Hanover, Northampton, Pasquotank, Perquimans, Vance, Warren and Wilson counties.

Updated 9/2/11 to include Halifax and Lenoir counties. Also added Currituck, Onslow, Pitt and Washington counties.

NC-2011-58, Sept. 1, 2011

GREENSBORO — Victims of Hurricane Irene that began on Aug. 25, 2011 in parts of North Carolina may qualify for tax relief from the Internal Revenue Service.

The President has declared the following counties a federal disaster area: Beaufort, Bertie, Bladen, Brunswick, Camden, Carteret, Chowan, Columbus, Craven, Currituck, Dare, Duplin, Edgecombe, Gates, Greene, Halifax, Hertford, Hyde, Johnston, Jones, Lenoir, Martin, Nash, New Hanover, Northampton, Onslow, Pamlico, Pasquotank, Pender, Perquimans, Pitt, Sampson, Tyrrell, Vance, Warren, Washington, Wayne and Wilson. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Aug. 25, and on or before Oct. 31, have been postponed to Oct. 31, 2011. This includes corporations and other businesses that previously obtained an extension until Sept. 15 to file their 2010 returns, and individuals and businesses that received a similar extension until Oct. 17. It also includes the estimated tax payment for the third quarter, normally due Sept. 15.  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Aug. 25, and on or before Sept. 9, as long as the deposits are made by Sept. 9, 2011.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until Oct. 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Aug. 25 and on or before Oct. 31.

The IRS also gives affected taxpayers until Oct. 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Aug. 25 and on or before Oct. 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Aug. 25 and on or before Sept. 9 provided the taxpayer makes these deposits by Sept. 9.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.
Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “North Carolina/Hurricane Irene” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 1-800-TAX-FORM (1-800-829-3676). The IRS toll-free number for general tax questions is 1-800-829-1040.

Related Information

Page Last Reviewed or Updated: 24-Mar-2014

The How To File Late Taxes 2012

How to file late taxes 2012 Publication 584 - Main Content Table of Contents LossesCost or other basis. How to file late taxes 2012 Fair market value. How to file late taxes 2012 Exception for personal-use real property. How to file late taxes 2012 More information. How to file late taxes 2012 Comments and SuggestionsOrdering forms and publications. How to file late taxes 2012 Tax questions. How to file late taxes 2012 How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How to file late taxes 2012 Losses Generally, you may deduct losses to your home, household goods, and motor vehicles on your federal income tax return. How to file late taxes 2012 However, you may not deduct a casualty or theft loss that is covered by insurance unless you filed a timely insurance claim for reimbursement. How to file late taxes 2012 Any reimbursement you receive will reduce the loss. How to file late taxes 2012 If you did not file an insurance claim, you may deduct only the part of the loss that was not covered by insurance. How to file late taxes 2012 Amount of loss. How to file late taxes 2012   You figure the amount of your loss using the following steps. How to file late taxes 2012 Determine your cost or other basis in the property before the casualty or theft. How to file late taxes 2012 Determine the decrease in fair market value (FMV) of the property as a result of the casualty or theft. How to file late taxes 2012 (The decrease in FMV is the difference between the property's value immediately before and immediately after the casualty or theft. How to file late taxes 2012 ) From the smaller of the amounts you determined in (1) and (2), subtract any insurance or other reimbursement you received or expect to receive. How to file late taxes 2012 Apply the deduction limits, discussed later, to determine the amount of your deductible loss. How to file late taxes 2012 Cost or other basis. How to file late taxes 2012   Cost or other basis usually means original cost plus improvements. How to file late taxes 2012 If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. How to file late taxes 2012 If you inherited the property from someone who died in 2010, and the executor of the decedent's estate made the election to file Form 8939, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. How to file late taxes 2012 Fair market value. How to file late taxes 2012   FMV is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. How to file late taxes 2012 When filling out Schedules 1 through 20, you need to know the FMV of the property immediately before and immediately after the disaster, casualty, or theft. How to file late taxes 2012 Separate computations. How to file late taxes 2012   Generally, if a single casualty or theft involves more than one item of property, you must figure the loss on each item separately. How to file late taxes 2012 Then combine the losses to determine the total loss from that casualty or theft. How to file late taxes 2012 Exception for personal-use real property. How to file late taxes 2012   In figuring a casualty loss on personal-use real property, the entire property (including any improvements, such as buildings, trees, and shrubs) is treated as one item. How to file late taxes 2012 Figure the loss using the smaller of the following. How to file late taxes 2012 The decrease in FMV of the entire property. How to file late taxes 2012 The adjusted basis of the entire property. How to file late taxes 2012 Deduction limits. How to file late taxes 2012   After you have figured the amount of your loss, as discussed earlier, you must figure how much of the loss you can deduct. How to file late taxes 2012 You do this on Form 4684, section A. How to file late taxes 2012 If the loss was to property for your personal use or your family's, there are two limits on the amount you can deduct for your casualty or theft loss. How to file late taxes 2012 You must reduce each casualty or theft loss by $100 ($100 rule). How to file late taxes 2012 You must further reduce the total of all your losses by 10% of your adjusted gross income (10% rule). How to file late taxes 2012 More information. How to file late taxes 2012   For more information about the deduction limits, see Publication 547. How to file late taxes 2012 When your loss is deductible. How to file late taxes 2012   You can generally deduct a casualty or disaster area loss only in the tax year in which the casualty or disaster occurred. How to file late taxes 2012 You can generally deduct a theft loss only in the year you discovered your property was stolen. How to file late taxes 2012 However, you can choose to deduct disaster area losses on your return for the year immediately before the year of the disaster if the President has declared your area a federal disaster area. How to file late taxes 2012 For details, see Disaster Area Losses in Publication 547. How to file late taxes 2012 Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. How to file late taxes 2012 You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. How to file late taxes 2012 NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. How to file late taxes 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file late taxes 2012 You can email us at taxforms@irs. How to file late taxes 2012 gov. How to file late taxes 2012 Please put “Publications Comment” on the subject line. How to file late taxes 2012 You can also send us comments from www. How to file late taxes 2012 irs. How to file late taxes 2012 gov/formspubs. How to file late taxes 2012 Select “Comment on Tax Forms and Publications” under “Information about. How to file late taxes 2012 ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. How to file late taxes 2012 Ordering forms and publications. How to file late taxes 2012   Visit www. How to file late taxes 2012 irs. How to file late taxes 2012 gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. How to file late taxes 2012 Internal Revenue Service 1201 N. How to file late taxes 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file late taxes 2012   If you have a tax question, check the information available on IRS. How to file late taxes 2012 gov or call 1-800-829-1040. How to file late taxes 2012 We cannot answer tax questions sent to either of the above addresses. How to file late taxes 2012 How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. How to file late taxes 2012 By selecting the method that is best for you, you will have quick and easy access to tax help. How to file late taxes 2012 Free help with your return. How to file late taxes 2012   Free help in preparing your return is available nationwide from IRS-certified volunteers. How to file late taxes 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to file late taxes 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to file late taxes 2012 To find the nearest VITA or TCE site, visit IRS. How to file late taxes 2012 gov or call 1-800-906-9887 or 1-800-829-1040. How to file late taxes 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to file late taxes 2012 To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. How to file late taxes 2012 aarp. How to file late taxes 2012 org/money/taxaide. How to file late taxes 2012   For more information on these programs, go to IRS. How to file late taxes 2012 gov and enter keyword “VITA” in the upper right-hand corner. How to file late taxes 2012 Internet. How to file late taxes 2012 You can access the IRS website at IRS. How to file late taxes 2012 gov 24 hours a day, 7 days a week to: E-file your return. How to file late taxes 2012 Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to file late taxes 2012 Check the status of your 2011 refund. How to file late taxes 2012 Go to IRS. How to file late taxes 2012 gov and click on Where's My Refund. How to file late taxes 2012 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to file late taxes 2012 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to file late taxes 2012 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to file late taxes 2012 Download forms, including talking tax forms, instructions, and publications. How to file late taxes 2012 Order IRS products online. How to file late taxes 2012 Research your tax questions online. How to file late taxes 2012 Search publications online by topic or keyword. How to file late taxes 2012 Use the online Internal Revenue Code, regulations, or other official guidance. How to file late taxes 2012 View Internal Revenue Bulletins (IRBs) published in the last few years. How to file late taxes 2012 Figure your withholding allowances using the withholding calculator online at www. How to file late taxes 2012 irs. How to file late taxes 2012 gov/individuals. How to file late taxes 2012 Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. How to file late taxes 2012 irs. How to file late taxes 2012 gov/individuals. How to file late taxes 2012 Sign up to receive local and national tax news by email. How to file late taxes 2012 Get information on starting and operating a small business. How to file late taxes 2012 Phone. How to file late taxes 2012 Many services are available by phone. How to file late taxes 2012   Ordering forms, instructions, and publications. How to file late taxes 2012 Call 1-800-TAX -FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. How to file late taxes 2012 You should receive your order within 10 days. How to file late taxes 2012 Asking tax questions. How to file late taxes 2012 Call the IRS with your tax questions at 1-800-829-1040. How to file late taxes 2012 Solving problems. How to file late taxes 2012 You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to file late taxes 2012 An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to file late taxes 2012 Call your local Taxpayer Assistance Center for an appointment. How to file late taxes 2012 To find the number, go to www. How to file late taxes 2012 irs. How to file late taxes 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file late taxes 2012 TTY/TDD equipment. How to file late taxes 2012 If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to file late taxes 2012 TeleTax topics. How to file late taxes 2012 Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How to file late taxes 2012 Refund information. How to file late taxes 2012 To check the status of your 2011 refund, call 1-800-829-1954 or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). How to file late taxes 2012 Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to file late taxes 2012 If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to file late taxes 2012 Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to file late taxes 2012 If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. How to file late taxes 2012 Other refund information. How to file late taxes 2012 To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. How to file late taxes 2012 Evaluating the quality of our telephone services. How to file late taxes 2012 To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to file late taxes 2012 One method is for a second IRS representative to listen in on or record random telephone calls. How to file late taxes 2012 Another is to ask some callers to complete a short survey at the end of the call. How to file late taxes 2012 Walk-in. How to file late taxes 2012 Many products and services are available on a walk-in basis. How to file late taxes 2012   Products. How to file late taxes 2012 You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file late taxes 2012 Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. How to file late taxes 2012 Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to file late taxes 2012 Services. How to file late taxes 2012 You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to file late taxes 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to file late taxes 2012 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. How to file late taxes 2012 No appointment is necessary—just walk in. How to file late taxes 2012 If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How to file late taxes 2012 A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to file late taxes 2012 If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. How to file late taxes 2012 All other issues will be handled without an appointment. How to file late taxes 2012 To find the number of your local office, go to  www. How to file late taxes 2012 irs. How to file late taxes 2012 gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to file late taxes 2012 Mail. How to file late taxes 2012 You can send your order for forms, instructions, and publications to the address below. How to file late taxes 2012 You should receive a response within 10 days after your request is received. How to file late taxes 2012  Internal Revenue Service 1201 N. How to file late taxes 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. How to file late taxes 2012   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to file late taxes 2012 Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. How to file late taxes 2012 We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. How to file late taxes 2012 Remember, the worst thing you can do is nothing at all. How to file late taxes 2012   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. How to file late taxes 2012 You face (or your business is facing) an immediate threat of adverse action. How to file late taxes 2012 You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. How to file late taxes 2012   If you qualify for our help, we’ll do everything we can to get your problem resolved. How to file late taxes 2012 You will be assigned to one advocate who will be with you at every turn. How to file late taxes 2012 We have offices in every state, the District of Columbia, and Puerto Rico. How to file late taxes 2012 Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. How to file late taxes 2012 And our services are always free. How to file late taxes 2012   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. How to file late taxes 2012 Our tax toolkit at www. How to file late taxes 2012 TaxpayerAdvocate. How to file late taxes 2012 irs. How to file late taxes 2012 gov can help you understand these rights. How to file late taxes 2012   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. How to file late taxes 2012 irs. How to file late taxes 2012 gov/advocate. How to file late taxes 2012 You can also call our toll-free number at 1-877-777-4778 or TTY/TDD 1-800-829-4059. How to file late taxes 2012   TAS also handles large-scale or systemic problems that affect many taxpayers. How to file late taxes 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to file late taxes 2012 irs. How to file late taxes 2012 gov/advocate. How to file late taxes 2012 Low Income Taxpayer Clinics (LITCs). How to file late taxes 2012   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. How to file late taxes 2012 Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. How to file late taxes 2012 These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. How to file late taxes 2012 Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. How to file late taxes 2012 For more information and to find a clinic near you, see the LITC page on www. How to file late taxes 2012 irs. How to file late taxes 2012 gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. How to file late taxes 2012 This publication is also available by calling 1-800-829-3676 or at your local IRS office. How to file late taxes 2012 Free tax services. How to file late taxes 2012   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. How to file late taxes 2012 Learn about free tax information from the IRS, including publications, services, and education and assistance programs. How to file late taxes 2012 The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. How to file late taxes 2012 The majority of the information and services listed in this publication are available to you free of charge. How to file late taxes 2012 If there is a fee associated with a resource or service, it is listed in the publication. How to file late taxes 2012   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How to file late taxes 2012 DVD for tax products. How to file late taxes 2012 You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How to file late taxes 2012 Prior-year forms, instructions, and publications. How to file late taxes 2012 Tax Map: an electronic research tool and finding aid. How to file late taxes 2012 Tax law frequently asked questions. How to file late taxes 2012 Tax Topics from the IRS telephone response system. How to file late taxes 2012 Internal Revenue Code—Title 26 of the U. How to file late taxes 2012 S. How to file late taxes 2012 Code. How to file late taxes 2012 Links to other Internet based Tax Research Materials. How to file late taxes 2012 Fill-in, print, and save features for most tax forms. How to file late taxes 2012 Internal Revenue Bulletins. How to file late taxes 2012 Toll-free and email technical support. How to file late taxes 2012 Two releases during the year. How to file late taxes 2012  – The first release will ship the beginning of January 2012. How to file late taxes 2012  – The final release will ship the beginning of March 2012. How to file late taxes 2012 Purchase the DVD from National Technical Information Service (NTIS) at www. How to file late taxes 2012 irs. How to file late taxes 2012 gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). How to file late taxes 2012 Prev  Up  Next   Home   More Online Publications