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Tax Tips For 2012

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Tax Tips For 2012

Tax tips for 2012 Part One -   The Income Tax Return The four chapters in this part provide basic information on the tax system. Tax tips for 2012 They take you through the first steps of filling out a tax return—such as deciding what your filing status is, how many exemptions you can take, and what form to file. Tax tips for 2012 They also discuss recordkeeping requirements, IRS e-file (electronic filing), certain penalties, and the two methods used to pay tax during the year: withholding and estimated tax. Tax tips for 2012 Table of Contents 1. Tax tips for 2012   Filing InformationWhat's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Tax tips for 2012 Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft 2. Tax tips for 2012   Filing StatusWhat's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Tax tips for 2012 Divorce and remarriage. Tax tips for 2012 Annulled marriages. Tax tips for 2012 Head of household or qualifying widow(er) with dependent child. Tax tips for 2012 Considered married. Tax tips for 2012 Same-sex marriage. Tax tips for 2012 Spouse died during the year. Tax tips for 2012 Married persons living apart. Tax tips for 2012 Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child 3. Tax tips for 2012   Personal Exemptions and DependentsWhat's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Tax tips for 2012 Taxpayer identification numbers for aliens. Tax tips for 2012 Taxpayer identification numbers for adoptees. Tax tips for 2012 4. Tax tips for 2012   Tax Withholding and Estimated TaxWhat's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 Prev  Up  Next   Home   More Online Publications
 
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How to Contact the IRS

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The IRS issues more than 9 out of 10 refunds in less than 21 days. Where’s My Refund? has the most up to date information available about your refund. The tool is updated once a day so you don’t need to check more often. IRS representatives can research the status of your refund only if you’ve already checked Where’s My Refund? and it’s been 21 days or more since you filed electronically, more than six weeks since you mailed your paper return, or if Where’s My Refund? directs you to contact us.

Suspicious e-Mails, Phishing, and Identity Theft
The IRS does not send out unsolicited e-mails asking for personal information. An electronic mailbox has been established for you to report suspicious e-mails claiming to have been sent by the IRS.

How Do You Report Suspected Tax Fraud Activity?
If you have information about an individual or company you suspect is not complying with the tax law, report this activity.

Contact Your Local IRS Office
IRS Taxpayer Assistance Centers are available for when you believe your issue is best handled face-to-face. Before you visit, check hours and services offered. Return preparation services are no longer available at your local IRS office. Use IRS Free File, free brand-name software that will figure your taxes for you. Or visit the nearest volunteer site for free help preparing and e-filing your tax return.

Contact the IRS Return Preparer Program
PTIN call center phone numbers.

IRS Mailing Addresses ("Where to File")
For those who don't file their federal tax returns electronically, the "Where to File" pages provide mailing addresses for filing all paper tax returns. You may also use your appropriate "Where to File" address for other written correspondence with the IRS.

Contact Your Taxpayer Advocate
If you have an ongoing issue with the IRS that has not been resolved through normal processes, or you have suffered, or are about to suffer a significant hardship/economic burden as a result of the administration of the tax laws, contact the Taxpayer Advocate Service. We have offices in all 50 states, the District of Columbia, and Puerto Rico.

How to Make an Offshore Voluntary Disclosure
Taxpayers wanting to report undisclosed income or assets should come in through the IRS Voluntary Disclosure Program.

Contact the Health Coverage Tax Credit Program
The legislation that authorized the Health Coverage Tax Credit (HCTC) expired January 1, 2014. This tax credit helped make health insurance more affordable for eligible individuals and their families by paying a significant portion of qualified health insurance premiums for tax years 2002 through 2013.

Contact IRS Internationally
International Services: IRS contact information for taxpayers who live outside the United States.

Navigate IRS.gov
Get help navigating the site, finding information, using site features or understanding file formats. Chat or speak with a website customer service representative or send an email message or comment. Website assistance is available Monday-Friday.

Page Last Reviewed or Updated: 31-Mar-2014

The Tax Tips For 2012

Tax tips for 2012 33. Tax tips for 2012   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). Tax tips for 2012 This chapter explains the following. Tax tips for 2012 Who qualifies for the credit for the elderly or the disabled. Tax tips for 2012 How to claim the credit. Tax tips for 2012 You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Tax tips for 2012 Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Tax tips for 2012 You are a qualified individual. Tax tips for 2012 Your income is not more than certain limits. Tax tips for 2012 You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. Tax tips for 2012 Use Figure 33-A first to see if you are a qualified individual. Tax tips for 2012 If you are, go to Table 33-1 to make sure your income is not too high to take the credit. Tax tips for 2012 You can take the credit only if you file Form 1040 or Form 1040A. Tax tips for 2012 You cannot take the credit if you file Form 1040EZ. Tax tips for 2012 Qualified Individual You are a qualified individual for this credit if you are a U. Tax tips for 2012 S. Tax tips for 2012 citizen or resident alien, and either of the following applies. Tax tips for 2012 You were age 65 or older at the end of 2013. Tax tips for 2012 You were under age 65 at the end of 2013 and all three of the following statements are true. Tax tips for 2012 You retired on permanent and total disability (explained later). Tax tips for 2012 You received taxable disability income for 2013. Tax tips for 2012 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Tax tips for 2012 Age 65. Tax tips for 2012   You are considered to be age 65 on the day before your 65th birthday. Tax tips for 2012 Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Tax tips for 2012 U. Tax tips for 2012 S. Tax tips for 2012 Citizen or Resident Alien You must be a U. Tax tips for 2012 S. Tax tips for 2012 citizen or resident alien (or be treated as a resident alien) to take the credit. Tax tips for 2012 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Tax tips for 2012 Exceptions. Tax tips for 2012   You may be able to take the credit if you are a nonresident alien who is married to a U. Tax tips for 2012 S. Tax tips for 2012 citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Tax tips for 2012 S. Tax tips for 2012 resident alien. Tax tips for 2012 If you make that choice, both you and your spouse are taxed on your worldwide incomes. Tax tips for 2012 If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Tax tips for 2012 S. Tax tips for 2012 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Tax tips for 2012 S. Tax tips for 2012 resident alien for the entire year. Tax tips for 2012 In that case, you may be allowed to take the credit. Tax tips for 2012 For information on these choices, see chapter 1 of Publication 519, U. Tax tips for 2012 S. Tax tips for 2012 Tax Guide for Aliens. Tax tips for 2012 Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Tax tips for 2012 However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Tax tips for 2012 Head of household. Tax tips for 2012   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. Tax tips for 2012 See Head of Household in chapter 2 for the tests you must meet. Tax tips for 2012 Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Tax tips for 2012 You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Tax tips for 2012 Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Tax tips for 2012 If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Tax tips for 2012 Permanent and total disability. Tax tips for 2012    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Tax tips for 2012 A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Tax tips for 2012 See Physician's statement , later. Tax tips for 2012 Substantial gainful activity. Tax tips for 2012   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Tax tips for 2012 Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Tax tips for 2012   Substantial gainful activity is not work you do to take care of yourself or your home. Tax tips for 2012 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Tax tips for 2012 However, doing this kind of work may show that you are able to engage in substantial gainful activity. Tax tips for 2012    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Tax tips for 2012 Sheltered employment. Tax tips for 2012   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Tax tips for 2012 These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Tax tips for 2012   Compared to commercial employment, pay is lower for sheltered employment. Tax tips for 2012 Therefore, one usually does not look for sheltered employment if he or she can get other employment. Tax tips for 2012 The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Tax tips for 2012 Physician's statement. Tax tips for 2012   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Tax tips for 2012 You can use the statement in the Instructions for Schedule R. Tax tips for 2012    Figure 33-A. Tax tips for 2012 Are You a Qualified Individual? This image is too large to be displayed in the current screen. Tax tips for 2012 Please click the link to view the image. Tax tips for 2012 Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Tax tips for 2012 Veterans. Tax tips for 2012   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Tax tips for 2012 VA Form 21-0172 must be signed by a person authorized by the VA to do so. Tax tips for 2012 You can get this form from your local VA regional office. Tax tips for 2012 Physician's statement obtained in earlier year. Tax tips for 2012   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Tax tips for 2012 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Tax tips for 2012 If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Tax tips for 2012   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Tax tips for 2012 Table 33-1. Tax tips for 2012 Income Limits IF your filing status is . Tax tips for 2012 . Tax tips for 2012 . Tax tips for 2012 THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. Tax tips for 2012 . Tax tips for 2012 . Tax tips for 2012   Your adjusted gross income (AGI)* is equal to or more than. Tax tips for 2012 . Tax tips for 2012 . Tax tips for 2012     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Tax tips for 2012 . Tax tips for 2012 . Tax tips for 2012   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Tax tips for 2012 Disability income. Tax tips for 2012   If you are under age 65, you must also have taxable disability income to qualify for the credit. Tax tips for 2012 Disability income must meet both of the following requirements. Tax tips for 2012 It must be paid under your employer's accident or health plan or pension plan. Tax tips for 2012 It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Tax tips for 2012 Payments that are not disability income. Tax tips for 2012   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Tax tips for 2012 Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Tax tips for 2012   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Tax tips for 2012 Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Tax tips for 2012 Income Limits To determine if you can claim the credit, you must consider two income limits. Tax tips for 2012 The first limit is the amount of your adjusted gross income (AGI). Tax tips for 2012 The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Tax tips for 2012 The limits are shown in Table 33-1. Tax tips for 2012 If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Tax tips for 2012 See How to Claim the Credit , later. Tax tips for 2012 If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Tax tips for 2012 How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. Tax tips for 2012 Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). Tax tips for 2012 If you want the IRS to figure your tax, see chapter 30. Tax tips for 2012 Form 1040. Tax tips for 2012   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. Tax tips for 2012 Form 1040A. Tax tips for 2012   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. Tax tips for 2012 Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. Tax tips for 2012 Next, fill out Schedule R, Part III. Tax tips for 2012 If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. Tax tips for 2012 If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. Tax tips for 2012 For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. Tax tips for 2012 Limit on credit. Tax tips for 2012   The amount of the credit you can claim is generally limited to the amount of your tax. Tax tips for 2012 Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Tax tips for 2012 Prev  Up  Next   Home   More Online Publications