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How To File My 2012 Tax Return

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How To File My 2012 Tax Return

How to file my 2012 tax return 19. How to file my 2012 tax return   Education- Related Adjustments Table of Contents Introduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Introduction This chapter discusses the education-related adjustment you can deduct in figuring your adjusted gross income. How to file my 2012 tax return This chapter covers the student loan interest deduction, tuition and fees deduction, and the deduction for educator expenses. How to file my 2012 tax return Useful Items - You may want to see: Publication 970 Tax Benefits for Education Student Loan Interest Deduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. How to file my 2012 tax return However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. How to file my 2012 tax return For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. How to file my 2012 tax return This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. How to file my 2012 tax return Table 19-1 summarizes the features of the student loan interest deduction. How to file my 2012 tax return Table 19-1. How to file my 2012 tax return Student Loan Interest Deduction at a Glance Do not rely on this table alone. How to file my 2012 tax return Refer to the text for more details. How to file my 2012 tax return Feature Description Maximum benefit You can reduce your income subject to tax by up to $2,500. How to file my 2012 tax return Loan qualifications Your student loan: •  must have been taken out solely to pay qualified education expenses, and   • cannot be from a related person or made under a qualified employer plan. How to file my 2012 tax return Student qualifications The student must be: • you, your spouse, or your dependent, and   • enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential at an eligible educational institution. How to file my 2012 tax return Time limit on deduction You can deduct interest paid during the remaining period of your student loan. How to file my 2012 tax return Phaseout The amount of your deduction depends on your income level. How to file my 2012 tax return Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. How to file my 2012 tax return It includes both required and voluntary interest payments. How to file my 2012 tax return Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent (defined in chapter 3) when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period when the student is an eligible student. How to file my 2012 tax return Loans from the following sources are not qualified student loans. How to file my 2012 tax return A related person. How to file my 2012 tax return A qualified employer plan. How to file my 2012 tax return Exceptions. How to file my 2012 tax return   For purposes of the student loan interest deduction, the following are exceptions to the general rules for dependents. How to file my 2012 tax return An individual can be your dependent even if you are the dependent of another taxpayer. How to file my 2012 tax return An individual can be your dependent even if the individual files a joint return with a spouse. How to file my 2012 tax return An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). How to file my 2012 tax return    Reasonable period of time. How to file my 2012 tax return   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. How to file my 2012 tax return   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. How to file my 2012 tax return The expenses relate to a specific academic period. How to file my 2012 tax return The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. How to file my 2012 tax return   If neither of the above situations applies, the reasonable period of time is determined based on all the relevant facts and circumstances. How to file my 2012 tax return Academic period. How to file my 2012 tax return   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. How to file my 2012 tax return In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. How to file my 2012 tax return Eligible student. How to file my 2012 tax return   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. How to file my 2012 tax return Enrolled at least half-time. How to file my 2012 tax return   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. How to file my 2012 tax return   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. How to file my 2012 tax return However, the standard may not be lower than any of those established by the U. How to file my 2012 tax return S. How to file my 2012 tax return Department of Education under the Higher Education Act of 1965. How to file my 2012 tax return Related person. How to file my 2012 tax return   You cannot deduct interest on a loan you get from a related person. How to file my 2012 tax return Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. How to file my 2012 tax return ), Your lineal descendants (children, grandchildren, etc. How to file my 2012 tax return ), and Certain corporations, partnerships, trusts, and exempt organizations. How to file my 2012 tax return Qualified employer plan. How to file my 2012 tax return   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. How to file my 2012 tax return Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. How to file my 2012 tax return They include amounts paid for the following items. How to file my 2012 tax return Tuition and fees. How to file my 2012 tax return Room and board. How to file my 2012 tax return Books, supplies, and equipment. How to file my 2012 tax return Other necessary expenses (such as transportation). How to file my 2012 tax return The cost of room and board qualifies only to the extent that it is not more than: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or If greater, the actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. How to file my 2012 tax return Eligible educational institution. How to file my 2012 tax return   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. How to file my 2012 tax return S. How to file my 2012 tax return Department of Education. How to file my 2012 tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How to file my 2012 tax return   Certain educational institutions located outside the United States also participate in the U. How to file my 2012 tax return S. How to file my 2012 tax return Department of Education's Federal Student Aid (FSA) programs. How to file my 2012 tax return   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. How to file my 2012 tax return   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. How to file my 2012 tax return The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. How to file my 2012 tax return    The educational institution should be able to tell you if it is an eligible educational institution. How to file my 2012 tax return Adjustments to qualified education expenses. How to file my 2012 tax return   You must reduce your qualified education expenses by certain tax-free items (such as the tax-free part of scholarships and fellowships). How to file my 2012 tax return See chapter 4 of Publication 970 for details. How to file my 2012 tax return Include as Interest In addition to simple interest on the loan, certain loan origination fees, capitalized interest, interest on revolving lines of credit, and interest on refinanced student loans can be student loan interest if all other requirements are met. How to file my 2012 tax return Loan origination fee. How to file my 2012 tax return   In general, this is a one-time fee charged by the lender when a loan is made. How to file my 2012 tax return To be deductible as interest, the fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. How to file my 2012 tax return A loan origination fee treated as interest accrues over the life of the loan. How to file my 2012 tax return Capitalized interest. How to file my 2012 tax return    This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. How to file my 2012 tax return Interest on revolving lines of credit. How to file my 2012 tax return   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. How to file my 2012 tax return See Qualified Education Expenses , earlier. How to file my 2012 tax return Interest on refinanced student loans. How to file my 2012 tax return   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. How to file my 2012 tax return If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. How to file my 2012 tax return Voluntary interest payments. How to file my 2012 tax return   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. How to file my 2012 tax return Do Not Include as Interest You cannot claim a student loan interest deduction for any of the following items. How to file my 2012 tax return Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. How to file my 2012 tax return Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. How to file my 2012 tax return Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. How to file my 2012 tax return For more information, see Student Loan Repayment Assistance in chapter 5 of Publication 970. How to file my 2012 tax return Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. How to file my 2012 tax return Your filing status is any filing status except married filing separately. How to file my 2012 tax return No one else is claiming an exemption for you on his or her tax return. How to file my 2012 tax return You are legally obligated to pay interest on a qualified student loan. How to file my 2012 tax return You paid interest on a qualified student loan. How to file my 2012 tax return Interest paid by others. How to file my 2012 tax return   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. How to file my 2012 tax return See chapter 4 of Publication 970 for more information. How to file my 2012 tax return No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, home mortgage interest). How to file my 2012 tax return How Much Can You Deduct Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. How to file my 2012 tax return However, the amount determined above is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). How to file my 2012 tax return You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). How to file my 2012 tax return For details on figuring your MAGI, see chapter 4 of Publication 970. How to file my 2012 tax return How Do You Figure the Deduction Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the Form 1040 or Form 1040A instructions. How to file my 2012 tax return However, if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1 in chapter 4 of Publication 970. How to file my 2012 tax return To help you figure your student loan interest deduction, you should receive Form 1098-E, Student Loan Interest Statement. How to file my 2012 tax return Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. How to file my 2012 tax return For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. How to file my 2012 tax return Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. How to file my 2012 tax return However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. How to file my 2012 tax return For information on allocating payments between interest and principal, see chapter 4 of Publication 970. How to file my 2012 tax return To claim the deduction, enter the allowable amount on Form 1040, line 33, or Form 1040A, line 18. How to file my 2012 tax return Tuition and Fees Deduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). How to file my 2012 tax return You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. How to file my 2012 tax return The qualified expenses must be for higher education, as explained later under What Expenses Qualify . How to file my 2012 tax return The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. How to file my 2012 tax return Table 19-2 summarizes the features of the tuition and fees deduction. How to file my 2012 tax return You may be able to take a credit for your education expenses instead of a deduction. How to file my 2012 tax return You can choose the one that will give you the lower tax. How to file my 2012 tax return See chapter 35, Education Credits, for details about the credits. How to file my 2012 tax return Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. How to file my 2012 tax return Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. How to file my 2012 tax return You paid qualified education expenses of higher education in 2013 for academic periods beginning in 2013 and those beginning in the first three months of 2014. How to file my 2012 tax return You paid the education expenses for an eligible student. How to file my 2012 tax return The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption (defined in chapter 3) on your tax return. How to file my 2012 tax return Qualified education expenses are defined under What Expenses Qualify . How to file my 2012 tax return Eligible students are defined later under Who Is an Eligible Student . How to file my 2012 tax return Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. How to file my 2012 tax return Your filing status is married filing separately. How to file my 2012 tax return Another person can claim an exemption for you as a dependent on his or her tax return. How to file my 2012 tax return You cannot take the deduction even if the other person does not actually claim that exemption. How to file my 2012 tax return Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). How to file my 2012 tax return You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. How to file my 2012 tax return More information on nonresident aliens can be found in Publication 519, U. How to file my 2012 tax return S. How to file my 2012 tax return Tax Guide for Aliens. How to file my 2012 tax return You or anyone else claims an American opportunity or lifetime learning credit in 2013 with respect to expenses of the student for whom the qualified education expenses were paid. How to file my 2012 tax return However, a state tax credit will not disqualify you from claiming a tuition and fees deduction. How to file my 2012 tax return Table 19-2. How to file my 2012 tax return Tuition and Fees Deduction at a Glance Do not rely on this table alone. How to file my 2012 tax return Refer to the text for more details. How to file my 2012 tax return Question   Answer What is the maximum benefit?   You can reduce your income subject to tax by up to $4,000. How to file my 2012 tax return Where is the deduction taken?   As an adjustment to income on Form 1040, line 34, or Form 1040A, line 19. How to file my 2012 tax return For whom must the expenses be paid?   A student enrolled in an eligible educational institution who is either: you, your spouse, or your dependent for whom you claim an exemption. How to file my 2012 tax return What tuition and fees are deductible?   Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. How to file my 2012 tax return What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. How to file my 2012 tax return Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period (defined earlier under Student Loan Interest Deduction ) beginning in 2013 or in the first 3 months of 2014. How to file my 2012 tax return Payments with borrowed funds. How to file my 2012 tax return   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. How to file my 2012 tax return Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. How to file my 2012 tax return Treat loan payments sent directly to the educational institution as paid on the date the institution credits the student's account. How to file my 2012 tax return Student withdraws from class(es). How to file my 2012 tax return   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. How to file my 2012 tax return Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. How to file my 2012 tax return Eligible educational institution. How to file my 2012 tax return   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. How to file my 2012 tax return S. How to file my 2012 tax return Department of Education. How to file my 2012 tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. How to file my 2012 tax return The educational institution should be able to tell you if it is an eligible educational institution. How to file my 2012 tax return   Certain educational institutions located outside the United States also participate in the U. How to file my 2012 tax return S. How to file my 2012 tax return Department of Education's Federal Student Aid (FSA) programs. How to file my 2012 tax return Academic period. How to file my 2012 tax return    An academic period is any quarter, semester, trimester, or any other period of study as reasonably determined by an eligible educational institution. How to file my 2012 tax return If an eligible educational institution uses credit hours and does not have academic terms, each payment period may be treated as an academic period. How to file my 2012 tax return Related expenses. How to file my 2012 tax return   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses for the tuition and fees deduction only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. How to file my 2012 tax return Prepaid expenses. How to file my 2012 tax return   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring the tuition and fees deduction. How to file my 2012 tax return See Academic period, earlier. How to file my 2012 tax return For example, if you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring the tuition and fees deduction for 2013 only if you meet all the other requirements. How to file my 2012 tax return    You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 tuition and fees deduction. How to file my 2012 tax return No Double Benefit Allowed You cannot do any of the following. How to file my 2012 tax return Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. How to file my 2012 tax return Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. How to file my 2012 tax return Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). How to file my 2012 tax return For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. How to file my 2012 tax return See Figuring the Taxable Portion of a Distribution in chapter 7 (Coverdell ESA) and chapter 8 (QTP) of Publication 970. How to file my 2012 tax return Deduct qualified education expenses that have been paid with tax-free interest on U. How to file my 2012 tax return S. How to file my 2012 tax return savings bonds (Form 8815). How to file my 2012 tax return See Figuring the Tax-Free Amount in chapter 10 of Publication 970. How to file my 2012 tax return Deduct qualified education expenses that have been paid with tax-free educational assistance such as a scholarship, grant, or employer-provided educational assistance. How to file my 2012 tax return See Adjustments to qualified education expenses, later. How to file my 2012 tax return Adjustments to qualified education expenses. How to file my 2012 tax return   For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. How to file my 2012 tax return The result is the amount of adjusted qualified education expenses for each student. How to file my 2012 tax return Tax-free educational assistance. How to file my 2012 tax return   For tax-free educational assistance you received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance to that academic period. How to file my 2012 tax return See Academic period, earlier. How to file my 2012 tax return   This includes: The tax-free part of scholarships and fellowships, including Pell grants (see chapter 1 of Publication 970), The tax-free part of any employer-provided educational assistance (see chapter 11 of Publication 970), Veterans' educational assistance (see chapter 1 of Publication 970), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. How to file my 2012 tax return Generally, any scholarship or fellowship you receive is treated as tax-free educational assistance. How to file my 2012 tax return However, a scholarship or fellowship is not treated as tax-free educational assistance to the extent you include it in gross income (if you are required to file a tax return) for the year the scholarship or fellowship is received and either: The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. How to file my 2012 tax return 970, chapter 1. How to file my 2012 tax return The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in Pub. How to file my 2012 tax return 970, chapter 1. How to file my 2012 tax return You may be able to increase the combined value of your tuition and fees deduction and certain educational assistance if you include some or all of the educational assistance in income in the year it is received. How to file my 2012 tax return For details, see Adjustments to Qualified Education Expenses in chapter 6 of Pub. How to file my 2012 tax return 970. How to file my 2012 tax return Some tax-free educational assistance received in 2013 may be treated as a refund of qualified education expenses paid in 2013. How to file my 2012 tax return This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). How to file my 2012 tax return If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed, later. How to file my 2012 tax return If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed, later. How to file my 2012 tax return Refunds. How to file my 2012 tax return   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or may require you to include some or all of the refund in your gross income for the year the refund is received. How to file my 2012 tax return See chapter 6 of Pub. How to file my 2012 tax return 970 for more information. How to file my 2012 tax return Some tax-free educational assistance received after 2013 may be treated as a refund. How to file my 2012 tax return See Tax-free educational assistance, earlier. How to file my 2012 tax return Refunds received in 2013. How to file my 2012 tax return    For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses paid in 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. How to file my 2012 tax return Refunds received after 2013 but before your income tax return is filed. How to file my 2012 tax return   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received before you file your 2013 income tax return, reduce the amount of qualified education expenses for 2013 by the amount of the refund. How to file my 2012 tax return Refunds received after 2013 and after your income tax return is filed. How to file my 2012 tax return   If you receive a refund after 2013 of qualified education expenses you paid in 2013 and the refund is received after you file your 2013 income tax return, you may need to include some or all of the refund in your gross income for the year the refund is received. How to file my 2012 tax return See chapter 6 of Pub. How to file my 2012 tax return 970 for more information. How to file my 2012 tax return Coordination with Coverdell education savings accounts and qualified tuition programs. How to file my 2012 tax return    Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). How to file my 2012 tax return For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. How to file my 2012 tax return Amounts that do not reduce qualified education expenses. How to file my 2012 tax return   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. How to file my 2012 tax return   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. How to file my 2012 tax return The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses. How to file my 2012 tax return The use of the money is not restricted. How to file my 2012 tax return Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. How to file my 2012 tax return This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. How to file my 2012 tax return Sports, games, hobbies, and noncredit courses. How to file my 2012 tax return   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. How to file my 2012 tax return However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. How to file my 2012 tax return Comprehensive or bundled fees. How to file my 2012 tax return   Some eligible educational institutions combine all of their fees for an academic period into one amount. How to file my 2012 tax return If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. How to file my 2012 tax return The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T, Tuition Statement. How to file my 2012 tax return See How Do You Figure the Deduction , later, for more information about Form 1098-T. How to file my 2012 tax return Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (defined earlier). How to file my 2012 tax return Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. How to file my 2012 tax return Table 19-3 summarizes who can claim the deduction. How to file my 2012 tax return How Much Can You Deduct The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. How to file my 2012 tax return For details on figuring your MAGI, see chapter 6 of Publication 970. How to file my 2012 tax return How Do You Figure the Deduction Figure the deduction using Form 8917. How to file my 2012 tax return To help you figure your tuition and fees deduction, you should receive Form 1098-T, Tuition Statement. How to file my 2012 tax return Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. How to file my 2012 tax return To claim the deduction, enter the allowable amount on Form 1040, line 34, or Form 1040A, line 19, and attach your completed Form 8917. How to file my 2012 tax return Table 19-3. How to file my 2012 tax return Who Can Claim a Dependent's Expenses Do not rely on this table alone. How to file my 2012 tax return See Who Can Claim a Dependent's Expenses in chapter 6 of Publication 970. How to file my 2012 tax return IF your dependent is an eligible student and you. How to file my 2012 tax return . How to file my 2012 tax return . How to file my 2012 tax return AND. How to file my 2012 tax return . How to file my 2012 tax return . How to file my 2012 tax return THEN. How to file my 2012 tax return . How to file my 2012 tax return . How to file my 2012 tax return claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. How to file my 2012 tax return Your dependent cannot take a deduction. How to file my 2012 tax return claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. How to file my 2012 tax return do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. How to file my 2012 tax return do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. How to file my 2012 tax return Educator Expenses If you were an eligible educator in 2013, you can deduct on Form 1040, line 23, or Form 1040A, line 16, up to $250 of qualified expenses you paid in 2013. How to file my 2012 tax return If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. How to file my 2012 tax return However, neither spouse can deduct more than $250 of his or her qualified expenses on Form 1040, line 23, or Form 1040A, line 16. How to file my 2012 tax return You may be able to deduct expenses that are more than the $250 (or $500) limit on Schedule A (Form 1040), line 21. How to file my 2012 tax return Eligible educator. How to file my 2012 tax return   An eligible educator is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide who worked in a school for at least 900 hours during a school year. How to file my 2012 tax return Qualified expenses. How to file my 2012 tax return   Qualified expenses include ordinary and necessary expenses paid in connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom. How to file my 2012 tax return An ordinary expense is one that is common and accepted in your educational field. How to file my 2012 tax return A necessary expense is one that is helpful and appropriate for your profession as an educator. How to file my 2012 tax return An expense does not have to be required to be considered necessary. How to file my 2012 tax return   Qualified expenses do not include expenses for home schooling or for nonathletic supplies for courses in health or physical education. How to file my 2012 tax return   You must reduce your qualified expenses by the following amounts. How to file my 2012 tax return Excludable U. How to file my 2012 tax return S. How to file my 2012 tax return series EE and I savings bond interest from Form 8815. How to file my 2012 tax return See Figuring the Tax-Free Amount in chapter 10 of Publication 970. How to file my 2012 tax return Nontaxable qualified tuition program earnings or distributions. How to file my 2012 tax return See Figuring the Taxable Portion of a Distribution in chapter 8 of Publication 970. How to file my 2012 tax return Nontaxable distribution of earnings from a Coverdell education savings account. How to file my 2012 tax return See Figuring the Taxable Portion of a Distribution in chapter 7 of Publication 970. How to file my 2012 tax return Any reimbursements you received for these expenses that were not reported to you in box 1 of your Form W-2. How to file my 2012 tax return Prev  Up  Next   Home   More Online Publications
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Optional expedited process for section 501 (c)(4) applications (120 days old as of May 28, 2013)

An optional expedited process is available for certain Section 501(c)(4) applicants. If your organization’s application has been pending for more than 120 days as of May 28, 2013, and your organization’s activities involve possible political campaign intervention or issue advocacy, you may receive a Letter 5228, Application Notification of Expedited 501(c)(4) Option.

As of December 23, 2013, this optional, expedited processing is being offered to all Section 501(c)(4) applicants whose applications indicate that the organization may be involved in political campaign intervention or in providing private benefit to a political party and that otherwise do not present any issue with regard to exempt status.

This webpage is for organizations who were eligible for the original optional expedited process. If you are eligible for the expanded optional expedited process offered on December 23, 2013, see additional information.

If you receive Letter 5228

You will be able to self-certify your organization if you represent to the following:

  • Your organization devotes 60% or more of both spending and time to activities that promote social welfare as defined by Section 501(c)(4).
  • Your organization devotes less than 40% of both spending and time to political campaign intervention.
  • Your organization ensures the above thresholds apply for past, current and future activities.

Self-certify your organization

Please review Letter 5228 and follow the instructions. Sign and return pages 4-5 within 45 days from the date of your letter. IRS will send you a favorable determination letter within two weeks after we receive your signed representations.

If you think you should have received a letter

If you did not receive Letter 5228 but believe your organization is eligible for the expedited 501(c)(4) option because your case was older than 120 days old as of May 28, 2013 and involved the issues discussed above, you should make sure you meet the eligibility criteria listed in Letter 5228, then call 877-829-5500.

Related Item

Expanded Optional Expedited Approval Process for 501(c)(4)s

Page Last Reviewed or Updated: 03-Jan-2014

The How To File My 2012 Tax Return

How to file my 2012 tax return 7. How to file my 2012 tax return   How To Get Tax Help Table of Contents Outside the U. How to file my 2012 tax return S. How to file my 2012 tax return Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. How to file my 2012 tax return Free help with your tax return. How to file my 2012 tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. How to file my 2012 tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. How to file my 2012 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to file my 2012 tax return 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 my 2012 tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. How to file my 2012 tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. How to file my 2012 tax return gov, download the IRS2Go app, or call 1-800-906-9887. How to file my 2012 tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to file my 2012 tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. How to file my 2012 tax return aarp. How to file my 2012 tax return org/money/taxaide or call 1-888-227-7669. How to file my 2012 tax return For more information on these programs, go to IRS. How to file my 2012 tax return gov and enter “VITA” in the search box. How to file my 2012 tax return Internet. How to file my 2012 tax return    IRS. How to file my 2012 tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. How to file my 2012 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How to file my 2012 tax return Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. How to file my 2012 tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. How to file my 2012 tax return gov or download the IRS2Go app and select the Refund Status option. How to file my 2012 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How to file my 2012 tax return Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. How to file my 2012 tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to file my 2012 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to file my 2012 tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. How to file my 2012 tax return No need to wait on the phone or stand in line. How to file my 2012 tax return The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. How to file my 2012 tax return When you reach the response screen, you can print the entire interview and the final response for your records. How to file my 2012 tax return New subject areas are added on a regular basis. How to file my 2012 tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. How to file my 2012 tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. How to file my 2012 tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. How to file my 2012 tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. How to file my 2012 tax return When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. How to file my 2012 tax return Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. How to file my 2012 tax return You can also ask the IRS to mail a return or an account transcript to you. How to file my 2012 tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. How to file my 2012 tax return gov or by calling 1-800-908-9946. How to file my 2012 tax return Tax return and tax account transcripts are generally available for the current year and the past three years. How to file my 2012 tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. How to file my 2012 tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. How to file my 2012 tax return If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. How to file my 2012 tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. How to file my 2012 tax return gov and enter Where's My Amended Return? in the search box. How to file my 2012 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to file my 2012 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How to file my 2012 tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. How to file my 2012 tax return gov. How to file my 2012 tax return Select the Payment tab on the front page of IRS. How to file my 2012 tax return gov for more information. How to file my 2012 tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. How to file my 2012 tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. How to file my 2012 tax return gov. How to file my 2012 tax return Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. How to file my 2012 tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. How to file my 2012 tax return gov. How to file my 2012 tax return Request an Electronic Filing PIN by going to IRS. How to file my 2012 tax return gov and entering Electronic Filing PIN in the search box. How to file my 2012 tax return Download forms, instructions and publications, including accessible versions for people with disabilities. How to file my 2012 tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. How to file my 2012 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. How to file my 2012 tax return An employee can answer questions about your tax account or help you set up a payment plan. How to file my 2012 tax return Before you visit, check the Office Locator on IRS. How to file my 2012 tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. How to file my 2012 tax return If you have a special need, such as a disability, you can request an appointment. How to file my 2012 tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. How to file my 2012 tax return Apply for an Employer Identification Number (EIN). How to file my 2012 tax return Go to IRS. How to file my 2012 tax return gov and enter Apply for an EIN in the search box. How to file my 2012 tax return Read the Internal Revenue Code, regulations, or other official guidance. How to file my 2012 tax return Read Internal Revenue Bulletins. How to file my 2012 tax return Sign up to receive local and national tax news and more by email. How to file my 2012 tax return Just click on “subscriptions” above the search box on IRS. How to file my 2012 tax return gov and choose from a variety of options. How to file my 2012 tax return Phone. How to file my 2012 tax return    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. How to file my 2012 tax return Download the free IRS2Go app from the iTunes app store or from Google Play. How to file my 2012 tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. How to file my 2012 tax return gov, or download the IRS2Go app. How to file my 2012 tax return Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. How to file my 2012 tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. How to file my 2012 tax return Most VITA and TCE sites offer free electronic filing. How to file my 2012 tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. How to file my 2012 tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. How to file my 2012 tax return Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. How to file my 2012 tax return If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. How to file my 2012 tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. How to file my 2012 tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. How to file my 2012 tax return Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. How to file my 2012 tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. How to file my 2012 tax return Note, the above information is for our automated hotline. How to file my 2012 tax return Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. How to file my 2012 tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. How to file my 2012 tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. How to file my 2012 tax return It can take up to 3 weeks from the date you mailed it to show up in our system. How to file my 2012 tax return Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). How to file my 2012 tax return You should receive your order within 10 business days. How to file my 2012 tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. How to file my 2012 tax return If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. How to file my 2012 tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. How to file my 2012 tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. How to file my 2012 tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. How to file my 2012 tax return    Outside the U. How to file my 2012 tax return S. How to file my 2012 tax return If you are outside the United States, taxpayer assistance is available by calling the following U. How to file my 2012 tax return S Embassies or consulates. How to file my 2012 tax return    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). How to file my 2012 tax return   If you are in a U. How to file my 2012 tax return S. How to file my 2012 tax return territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. How to file my 2012 tax return S. How to file my 2012 tax return Virgin Islands) and have a tax question, you can call 1-800-829-1040. How to file my 2012 tax return Walk-in. How to file my 2012 tax return   You can find a selection of forms, publications and services — in-person. How to file my 2012 tax return Products. How to file my 2012 tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to file my 2012 tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. How to file my 2012 tax return Services. How to file my 2012 tax return You can walk in to your local TAC for face-to-face tax help. How to file my 2012 tax return An employee can answer questions about your tax account or help you set up a payment plan. How to file my 2012 tax return Before visiting, use the Office Locator tool on IRS. How to file my 2012 tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. How to file my 2012 tax return    Outside the U. How to file my 2012 tax return S. How to file my 2012 tax return If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. How to file my 2012 tax return S. How to file my 2012 tax return Embassies and consulates. How to file my 2012 tax return   Walk-in taxpayer assistance is available at the following U. How to file my 2012 tax return S. How to file my 2012 tax return Embassies or consulates. How to file my 2012 tax return    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. How to file my 2012 tax return Mail. How to file my 2012 tax return   You can send your order for forms, instructions, and publications to the address below. How to file my 2012 tax return You should receive a response within 10 business days after your request is received. How to file my 2012 tax return Internal Revenue Service 1201 N. How to file my 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. How to file my 2012 tax return S. How to file my 2012 tax return If you are outside the United States, you can get tax assistance by writing to the address below. How to file my 2012 tax return  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. How to file my 2012 tax return   The Taxpayer Advocate Service Is Here to Help You. How to file my 2012 tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to file my 2012 tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. How to file my 2012 tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. How to file my 2012 tax return We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. How to file my 2012 tax return You face (or your business is facing) an immediate threat of adverse action. How to file my 2012 tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. How to file my 2012 tax return   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. How to file my 2012 tax return Here's why we can help: TAS is an independent organization within the IRS. How to file my 2012 tax return Our advocates know how to work with the IRS. How to file my 2012 tax return Our services are free and tailored to meet your needs. How to file my 2012 tax return We have offices in every state, the District of Columbia, and Puerto Rico. How to file my 2012 tax return   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. How to file my 2012 tax return  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. How to file my 2012 tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. How to file my 2012 tax return Outside the U. How to file my 2012 tax return S. How to file my 2012 tax return   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. How to file my 2012 tax return You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. How to file my 2012 tax return R. How to file my 2012 tax return 00968-8000 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. How to file my 2012 tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. How to file my 2012 tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. How to file my 2012 tax return Prev  Up  Next   Home   More Online Publications