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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Where Can I File My 2012 Taxes Online For Free

File Free State And Federal Taxes OnlineDo You Need To File A Tax Return In 20141040x HrblockFree Electronic Tax FilingAmmend Taxes1040ez Form 20141040 Ez FormsFiling Past Year Tax ReturnsTaxact SignTax 1040nrHow Do I File A Tax Extension OnlineCan You Efile A 1040xTurbotax Premier Federal E File State 2012Free Federal And Free State Tax Filing1040ez Instructions 2014File Taxes 2012Turbotax For Students Free2009 Taxes LateHow Do I Amend My 2010 Tax ReturnH&r Free Federal Tax Filing2009 1040 Tax Form1040 NrTurbotax Deluxe Federal E File State 2010 Old VersionFile Taxes For 2010Free H&r BlockSearch Irs Gov FreefileFiling State Tax1040ez Gov2012 Federal Income Tax Forms 1040ezFree Turbo Tax Filing 20131040ez 20132012 Free Tax Software OnlineState Tax ReturnIrs Tax Forms For 2012Irs1040 Ez Free2010 Tax TablesStudent Tax Form 1098 TIrs Gov Freefile ExtensionUnemployed Tax Return

Where Can I File My 2012 Taxes Online For Free

Where can i file my 2012 taxes online for free 2. Where can i file my 2012 taxes online for free   Taxable and Nontaxable Income Table of Contents Compensation for Services Retirement Plan DistributionsIndividual Retirement Arrangements (IRAs) Pensions and Annuities Social Security and Equivalent Railroad Retirement BenefitsAre Any of Your Benefits Taxable? How Much Is Taxable? How To Report Your Benefits Lump-Sum Election Repayments More Than Gross Benefits Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Life Insurance ProceedsInstallments for life. Where can i file my 2012 taxes online for free Surviving spouse. Where can i file my 2012 taxes online for free Endowment Contract Proceeds Accelerated Death Benefits Sale of HomeMaximum Amount of Exclusion Ownership and Use Tests Married Persons Business Use or Rental of Home Reporting the Sale Reverse Mortgages Other ItemsWelfare benefits. Where can i file my 2012 taxes online for free Payments from a state fund for victims of crime. Where can i file my 2012 taxes online for free Home Affordable Modification Program (HAMP). Where can i file my 2012 taxes online for free Mortgage assistance payments. Where can i file my 2012 taxes online for free Payments to reduce cost of winter energy use. Where can i file my 2012 taxes online for free Nutrition Program for the Elderly. Where can i file my 2012 taxes online for free Reemployment Trade Adjustment Assistance (RTAA). Where can i file my 2012 taxes online for free Generally, income is taxable unless it is specifically exempt (not taxed) by law. Where can i file my 2012 taxes online for free Your taxable income may include compensation for services, interest, dividends, rents, royalties, income from partnerships, estate or trust income, gain from sales or exchanges of property, and business income of all kinds. Where can i file my 2012 taxes online for free Under special provisions of the law, certain items are partially or fully exempt from tax. Where can i file my 2012 taxes online for free Provisions that are of special interest to older taxpayers are discussed in this chapter. Where can i file my 2012 taxes online for free Compensation for Services Generally, you must include in gross income everything you receive in payment for personal services. Where can i file my 2012 taxes online for free In addition to wages, salaries, commissions, fees, and tips, this includes other forms of compensation such as fringe benefits and stock options. Where can i file my 2012 taxes online for free You need not receive the compensation in cash for it to be taxable. Where can i file my 2012 taxes online for free Payments you receive in the form of goods or services generally must be included in gross income at their fair market value. Where can i file my 2012 taxes online for free Volunteer work. Where can i file my 2012 taxes online for free   Do not include in your gross income amounts you receive for supportive services or reimbursements for out-of-pocket expenses under any of the following volunteer programs. Where can i file my 2012 taxes online for free Retired Senior Volunteer Program (RSVP). Where can i file my 2012 taxes online for free Foster Grandparent Program. Where can i file my 2012 taxes online for free Senior Companion Program. Where can i file my 2012 taxes online for free Service Corps of Retired Executives (SCORE). Where can i file my 2012 taxes online for free Unemployment compensation. Where can i file my 2012 taxes online for free   You must include in income all unemployment compensation you or your spouse (if married filing jointly) received. Where can i file my 2012 taxes online for free More information. Where can i file my 2012 taxes online for free   See Publication 525, Taxable and Nontaxable Income, for more detailed information on specific types of income. Where can i file my 2012 taxes online for free Retirement Plan Distributions This section summarizes the tax treatment of amounts you receive from traditional individual retirement arrangements (IRA), employee pensions or annuities, and disability pensions or annuities. Where can i file my 2012 taxes online for free A traditional IRA is any IRA that is not a Roth or SIMPLE IRA. Where can i file my 2012 taxes online for free A Roth IRA is an individual retirement plan that can be either an account or an annuity and features nondeductible contributions and tax-free distributions. Where can i file my 2012 taxes online for free A SIMPLE IRA is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. Where can i file my 2012 taxes online for free More detailed information can be found in Publication 590, Individual Retirement Arrangements (IRAs), and Publication 575, Pension and Annuity Income. Where can i file my 2012 taxes online for free Individual Retirement Arrangements (IRAs) In general, distributions from a traditional IRA are taxable in the year you receive them. Where can i file my 2012 taxes online for free Exceptions to the general rule are rollovers, tax-free withdrawals of contributions, and the return of nondeductible contributions. Where can i file my 2012 taxes online for free These are discussed in Publication 590. Where can i file my 2012 taxes online for free If you made nondeductible contributions to a traditional IRA, you must file Form 8606, Nondeductible IRAs. Where can i file my 2012 taxes online for free If you do not file Form 8606 with your return, you may have to pay a $50 penalty. Where can i file my 2012 taxes online for free Also, when you receive distributions from your traditional IRA, the amounts will be taxed unless you can show, with satisfactory evidence, that nondeductible contributions were made. Where can i file my 2012 taxes online for free Early distributions. Where can i file my 2012 taxes online for free   Generally, early distributions are amounts distributed from your traditional IRA account or annuity before you are age 59½, or amounts you receive when you cash in retirement bonds before you are age  59½. Where can i file my 2012 taxes online for free You must include early distributions of taxable amounts in your gross income. Where can i file my 2012 taxes online for free These taxable amounts are also subject to an additional 10% tax unless the distribution qualifies for an exception. Where can i file my 2012 taxes online for free For purposes of the additional 10% tax, an IRA is a qualified retirement plan. Where can i file my 2012 taxes online for free For more information about this tax, see Tax on Early Distributions under Pensions and Annuities, later. Where can i file my 2012 taxes online for free After age 59½ and before age 70½. Where can i file my 2012 taxes online for free   After you reach age 59½, you can receive distributions from your traditional IRA without having to pay the 10% additional tax. Where can i file my 2012 taxes online for free Even though you can receive distributions after you reach age 59½, distributions are not required until you reach  age 70½. Where can i file my 2012 taxes online for free Required distributions. Where can i file my 2012 taxes online for free   If you are the owner of a traditional IRA, you generally must receive the entire balance in your IRA or start receiving periodic distributions from your IRA by April 1 of the year following the year in which you reach age 70½. Where can i file my 2012 taxes online for free See When Must You Withdraw Assets? (Required Minimum Distributions) in Publication 590. Where can i file my 2012 taxes online for free If distributions from your traditional IRA(s) are less than the required minimum distribution for the year, you may have to pay a 50% excise tax for that year on the amount not distributed as required. Where can i file my 2012 taxes online for free For purposes of the 50% excise tax, an IRA is a qualified retirement plan. Where can i file my 2012 taxes online for free For more information about this tax, see Tax on Excess Accumulation under Pensions and Annuities, later. Where can i file my 2012 taxes online for free See also Excess Accumulations (Insufficient Distributions) in Publication 590. Where can i file my 2012 taxes online for free Pensions and Annuities Generally, if you did not pay any part of the cost of your employee pension or annuity, and your employer did not withhold part of the cost of the contract from your pay while you worked, the amounts you receive each year are fully taxable. Where can i file my 2012 taxes online for free However, see Insurance Premiums for Retired Public Safety Officers , later. Where can i file my 2012 taxes online for free If you paid part of the cost of your pension or annuity plan (see Cost , later), you can exclude part of each annuity payment from income as a recovery of your cost (investment in the contract). Where can i file my 2012 taxes online for free This tax-free part of the payment is figured when your annuity starts and remains the same each year, even if the amount of the payment changes. Where can i file my 2012 taxes online for free The rest of each payment is taxable. Where can i file my 2012 taxes online for free However, see Insurance Premiums for Retired Public Safety Officers , later. Where can i file my 2012 taxes online for free You figure the tax-free part of the payment using one of the following methods. Where can i file my 2012 taxes online for free Simplified Method. Where can i file my 2012 taxes online for free You generally must use this method if your annuity is paid under a qualified plan (a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity plan or contract). Where can i file my 2012 taxes online for free You cannot use this method if your annuity is paid under a nonqualified plan. Where can i file my 2012 taxes online for free General Rule. Where can i file my 2012 taxes online for free You must use this method if your annuity is paid under a nonqualified plan. Where can i file my 2012 taxes online for free You generally cannot use this method if your annuity is paid under a qualified plan. Where can i file my 2012 taxes online for free Contact your employer or plan administrator to find out if your pension or annuity is paid under a qualified or nonqualified plan. Where can i file my 2012 taxes online for free You determine which method to use when you first begin receiving your annuity, and you continue using it each year that you recover part of your cost. Where can i file my 2012 taxes online for free Exclusion limit. Where can i file my 2012 taxes online for free   If your annuity starting date is after 1986, the total amount of annuity income you can exclude over the years as a recovery of the cost cannot exceed your total cost. Where can i file my 2012 taxes online for free Any unrecovered cost at your (or the last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. Where can i file my 2012 taxes online for free This deduction is not subject to the 2%-of-adjusted-gross-income limit on miscellaneous deductions. Where can i file my 2012 taxes online for free   If you contributed to your pension or annuity and your annuity starting date is before 1987, you can continue to take your monthly exclusion for as long as you receive your annuity. Where can i file my 2012 taxes online for free If you chose a joint and survivor annuity, your survivor can continue to take the survivor's exclusion figured as of the annuity starting date. Where can i file my 2012 taxes online for free The total exclusion may be more than your cost. Where can i file my 2012 taxes online for free Cost. Where can i file my 2012 taxes online for free   Before you can figure how much, if any, of your pension or annuity benefits are taxable, you must determine your cost in the plan (your investment in the contract). Where can i file my 2012 taxes online for free Your total cost in the plan includes everything that you paid. Where can i file my 2012 taxes online for free It also includes amounts your employer contributed that were taxable to you when paid. Where can i file my 2012 taxes online for free However, see Foreign employment contributions , later. Where can i file my 2012 taxes online for free   From this total cost, subtract any refunded premiums, rebates, dividends, unrepaid loans, or other tax-free amounts you received by the later of the annuity starting date or the date on which you received your first payment. Where can i file my 2012 taxes online for free   The annuity starting date is the later of the first day of the first period for which you received a payment from the plan or the date on which the plan's obligations became fixed. Where can i file my 2012 taxes online for free    The amount of your contributions to the plan may be shown in box 9b of any Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Where can i file my 2012 taxes online for free , that you receive. Where can i file my 2012 taxes online for free Foreign employment contributions. Where can i file my 2012 taxes online for free   If you worked abroad, certain amounts your employer paid into your retirement plan that were not includible in your gross income may be considered part of your cost. Where can i file my 2012 taxes online for free For details, see Foreign employment contributions in Publication 575. Where can i file my 2012 taxes online for free Withholding. Where can i file my 2012 taxes online for free   The payer of your pension, profit-sharing, stock bonus, annuity, or deferred compensation plan will withhold income tax on the taxable part of amounts paid to you. Where can i file my 2012 taxes online for free However, you can choose not to have tax withheld on the payments you receive, unless they are eligible rollover distributions. Where can i file my 2012 taxes online for free (These are distributions that are eligible for rollover treatment but are not paid directly to another qualified retirement plan or to a traditional IRA. Where can i file my 2012 taxes online for free ) See Withholding Tax and Estimated Tax and Rollovers in Publication 575 for more information. Where can i file my 2012 taxes online for free   For payments other than eligible rollover distributions, you can tell the payer how much to withhold by filing a Form W-4P, Withholding Certificate for Pension or Annuity Payments. Where can i file my 2012 taxes online for free Simplified Method. Where can i file my 2012 taxes online for free   Under the Simplified Method, you figure the tax-free part of each annuity payment by dividing your cost by the total number of anticipated monthly payments. Where can i file my 2012 taxes online for free For an annuity that is payable over the lives of the annuitants, this number is based on the annuitants' ages on the annuity starting date and is determined from a table. Where can i file my 2012 taxes online for free For any other annuity, this number is the number of monthly annuity payments under the contract. Where can i file my 2012 taxes online for free Who must use the Simplified Method. Where can i file my 2012 taxes online for free   You must use the Simplified Method if your annuity starting date is after November 18, 1996, and you receive your pension or annuity payments from a qualified plan or annuity, unless you were at least 75 years old and entitled to at least 5 years of guaranteed payments (defined next). Where can i file my 2012 taxes online for free   In addition, if your annuity starting date is after July 1, 1986, and before November 19, 1996, you could have chosen to use the Simplified Method for payments from a qualified plan, unless you were at least 75 years old and entitled to at least 5 years of guaranteed payments. Where can i file my 2012 taxes online for free If you chose to use the Simplified Method, you must continue to use it each year that you recover part of your cost. Where can i file my 2012 taxes online for free Guaranteed payments. Where can i file my 2012 taxes online for free   Your annuity contract provides guaranteed payments if a minimum number of payments or a minimum amount (for example, the amount of your investment) is payable even if you and any survivor annuitant do not live to receive the minimum. Where can i file my 2012 taxes online for free If the minimum amount is less than the total amount of the payments you are to receive, barring death, during the first 5 years after payments begin (figured by ignoring any payment increases), you are entitled to less than 5 years of guaranteed payments. Where can i file my 2012 taxes online for free Who cannot use the Simplified Method. Where can i file my 2012 taxes online for free   You cannot use the Simplified Method and must use the General Rule if you receive pension or annuity payments from: A nonqualified plan, such as a private annuity, a purchased commercial annuity, or a nonqualified employee plan, or A qualified plan if you are age 75 or older on your annuity starting date and you are entitled to at least 5 years of guaranteed payments (defined above). Where can i file my 2012 taxes online for free   In addition, you had to use the General Rule for either circumstance described above if your annuity starting date is after July 1, 1986, and before November 19, 1996. Where can i file my 2012 taxes online for free If you did not have to use the General Rule, you could have chosen to use it. Where can i file my 2012 taxes online for free You also had to use the General Rule for payments from a qualified plan if your annuity starting date is before July 2, 1986, and you did not qualify to use the Three-Year Rule. Where can i file my 2012 taxes online for free   If you had to use the General Rule (or chose to use it), you must continue to use it each year that you recover your cost. Where can i file my 2012 taxes online for free   Unless your annuity starting date was before 1987, once you have recovered all of your non-taxable investment, all of each remaining payment you receive is fully taxable. Where can i file my 2012 taxes online for free Once your remaining payments are fully taxable, there is no longer a concern with the General Rule or Simplified Method. Where can i file my 2012 taxes online for free   Complete information on the General Rule, including the actuarial tables you need, is contained in Publication 939, General Rule for Pensions and Annuities. Where can i file my 2012 taxes online for free How to use the Simplified Method. Where can i file my 2012 taxes online for free   Complete the Simplified Method Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions or in Publication 575 to figure your taxable annuity for 2013. Where can i file my 2012 taxes online for free Be sure to keep the completed worksheet; it will help you figure your taxable annuity next year. Where can i file my 2012 taxes online for free   To complete line 3 of the worksheet, you must determine the total number of expected monthly payments for your annuity. Where can i file my 2012 taxes online for free How you do this depends on whether the annuity is for a single life, multiple lives, or a fixed period. Where can i file my 2012 taxes online for free For this purpose, treat an annuity that is payable over the life of an annuitant as payable for that annuitant's life even if the annuity has a fixed-period feature or also provides a temporary annuity payable to the annuitant's child under age 25. Where can i file my 2012 taxes online for free    You do not need to complete line 3 of the worksheet or make the computation on line 4 if you received annuity payments last year and used last year's worksheet to figure your taxable annuity. Where can i file my 2012 taxes online for free Instead, enter the amount from line 4 of last year's worksheet on line 4 of this year's worksheet. Where can i file my 2012 taxes online for free Single-life annuity. Where can i file my 2012 taxes online for free   If your annuity is payable for your life alone, use Table 1 at the bottom of the worksheet to determine the total number of expected monthly payments. Where can i file my 2012 taxes online for free Enter on line 3 the number shown for your age on your annuity starting date. Where can i file my 2012 taxes online for free This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Where can i file my 2012 taxes online for free Multiple-lives annuity. Where can i file my 2012 taxes online for free   If your annuity is payable for the lives of more than one annuitant, use Table 2 at the bottom of the worksheet to determine the total number of expected monthly payments. Where can i file my 2012 taxes online for free Enter on line 3 the number shown for the annuitants' combined ages on the annuity starting date. Where can i file my 2012 taxes online for free For an annuity payable to you as the primary annuitant and to more than one survivor annuitant, combine your age and the age of the youngest survivor annuitant. Where can i file my 2012 taxes online for free For an annuity that has no primary annuitant and is payable to you and others as survivor annuitants, combine the ages of the oldest and youngest annuitants. Where can i file my 2012 taxes online for free Do not treat as a survivor annuitant anyone whose entitlement to payments depends on an event other than the primary annuitant's death. Where can i file my 2012 taxes online for free   However, if your annuity starting date is before 1998, do not use Table 2 and do not combine the annuitants' ages. Where can i file my 2012 taxes online for free Instead, you must use Table 1 at the bottom of the worksheet and enter on line 3 the number shown for the primary annuitant's age on the annuity starting date. Where can i file my 2012 taxes online for free This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Where can i file my 2012 taxes online for free Fixed-period annuities. Where can i file my 2012 taxes online for free   If your annuity does not depend in whole or in part on anyone's life expectancy, the total number of expected monthly payments to enter on line 3 of the worksheet is the number of monthly annuity payments under the contract. Where can i file my 2012 taxes online for free Line 6. Where can i file my 2012 taxes online for free   The amount on line 6 should include all amounts that could have been recovered in prior years. Where can i file my 2012 taxes online for free If you did not recover an amount in a prior year, you may be able to amend your returns for the affected years. Where can i file my 2012 taxes online for free    Be sure to keep a copy of the completed worksheet; it will help you figure your taxable annuity in later years. Where can i file my 2012 taxes online for free Example. Where can i file my 2012 taxes online for free Bill Smith, age 65, began receiving retirement benefits in 2013, under a joint and survivor annuity. Where can i file my 2012 taxes online for free Bill's annuity starting date is January 1, 2013. Where can i file my 2012 taxes online for free The benefits are to be paid over the joint lives of Bill and his wife, Kathy, age 65. Where can i file my 2012 taxes online for free Bill had contributed $31,000 to a qualified plan and had received no distributions before the annuity starting date. Where can i file my 2012 taxes online for free Bill is to receive a retirement benefit of $1,200 a month, and Kathy is to receive a monthly survivor benefit of $600 upon Bill's death. Where can i file my 2012 taxes online for free Bill must use the Simplified Method to figure his taxable annuity because his payments are from a qualified plan and he is under age 75. Where can i file my 2012 taxes online for free See the illustrated Worksheet 2-A, Simplified Method Worksheet, later. Where can i file my 2012 taxes online for free You can find a blank version of this worksheet in Publication 575. Where can i file my 2012 taxes online for free (The references in the illustrated worksheet are to sections in Publication 575). Where can i file my 2012 taxes online for free His annuity is payable over the lives of more than one annuitant, so Bill uses his and Kathy's combined ages, 130 (65 + 65), and Table 2 at the bottom of the worksheet in completing line 3 of the worksheet and finds the line 3 amount to be 310. Where can i file my 2012 taxes online for free Bill's tax-free monthly amount is $100 ($31,000 ÷ 310 as shown on line 4 of the worksheet). Where can i file my 2012 taxes online for free Upon Bill's death, if Bill has not recovered the full $31,000 investment, Kathy will also exclude $100 from her $600 monthly payment. Where can i file my 2012 taxes online for free The full amount of any annuity payments received after 310 payments are paid must generally be included in gross income. Where can i file my 2012 taxes online for free If Bill and Kathy die before 310 payments are made, a miscellaneous itemized deduction will be allowed for the unrecovered cost on the final income tax return of the last to die. Where can i file my 2012 taxes online for free This deduction is not subject to the 2%-of-adjusted-gross-income limit. Where can i file my 2012 taxes online for free Worksheet 2-A. Where can i file my 2012 taxes online for free Simplified Method Worksheet—Illustrated 1. Where can i file my 2012 taxes online for free Enter the total pension or annuity payments received this year. Where can i file my 2012 taxes online for free Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Where can i file my 2012 taxes online for free $ 14,400 2. Where can i file my 2012 taxes online for free Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion* See Cost (Investment in the Contract), earlier 2. Where can i file my 2012 taxes online for free 31,000   Note. Where can i file my 2012 taxes online for free If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Where can i file my 2012 taxes online for free Otherwise, go to line 3. Where can i file my 2012 taxes online for free     3. Where can i file my 2012 taxes online for free Enter the appropriate number from Table 1 below. Where can i file my 2012 taxes online for free But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below 3. Where can i file my 2012 taxes online for free 310 4. Where can i file my 2012 taxes online for free Divide line 2 by the number on line 3 4. Where can i file my 2012 taxes online for free 100 5. Where can i file my 2012 taxes online for free Multiply line 4 by the number of months for which this year's payments were made. Where can i file my 2012 taxes online for free If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Where can i file my 2012 taxes online for free Otherwise, go to line 6 5. Where can i file my 2012 taxes online for free 1,200 6. Where can i file my 2012 taxes online for free Enter any amount previously recovered tax free in years after 1986. Where can i file my 2012 taxes online for free This is the amount shown on line 10 of your worksheet for last year 6. Where can i file my 2012 taxes online for free 0 7. Where can i file my 2012 taxes online for free Subtract line 6 from line 2 7. Where can i file my 2012 taxes online for free 31,000 8. Where can i file my 2012 taxes online for free Enter the smaller of line 5 or line 7 8. Where can i file my 2012 taxes online for free 1,200 9. Where can i file my 2012 taxes online for free Taxable amount for year. Where can i file my 2012 taxes online for free Subtract line 8 from line 1. Where can i file my 2012 taxes online for free Enter the result, but not less than zero. Where can i file my 2012 taxes online for free Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Where can i file my 2012 taxes online for free Note. Where can i file my 2012 taxes online for free If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. Where can i file my 2012 taxes online for free If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers, earlier, before entering an amount on your tax return. Where can i file my 2012 taxes online for free 9. Where can i file my 2012 taxes online for free $ 13,200 10. Where can i file my 2012 taxes online for free Was your annuity starting date before 1987? □ Yes. Where can i file my 2012 taxes online for free STOP. Where can i file my 2012 taxes online for free Do not complete the rest of this worksheet. Where can i file my 2012 taxes online for free  ☑ No. Where can i file my 2012 taxes online for free Add lines 6 and 8. Where can i file my 2012 taxes online for free This is the amount you have recovered tax free through 2013. Where can i file my 2012 taxes online for free You will need this number if you need to fill out this worksheet next year. Where can i file my 2012 taxes online for free 10. Where can i file my 2012 taxes online for free 1,200 11. Where can i file my 2012 taxes online for free Balance of cost to be recovered. Where can i file my 2012 taxes online for free Subtract line 10 from line 2. Where can i file my 2012 taxes online for free If zero, you will not have to complete this worksheet next year. Where can i file my 2012 taxes online for free The payments you receive next year will generally be fully taxable 11. Where can i file my 2012 taxes online for free $ 29,800 * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. Where can i file my 2012 taxes online for free   Table 1 for Line 3 Above       AND your annuity starting date was—   IF your age on your annuity starting date was . Where can i file my 2012 taxes online for free . Where can i file my 2012 taxes online for free . Where can i file my 2012 taxes online for free   BEFORE November 19, 1996, enter on line 3 . Where can i file my 2012 taxes online for free . Where can i file my 2012 taxes online for free . Where can i file my 2012 taxes online for free AFTER November 18, 1996, enter on line 3 . Where can i file my 2012 taxes online for free . Where can i file my 2012 taxes online for free . Where can i file my 2012 taxes online for free   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the annuitants' combined ages on your annuity starting date were . Where can i file my 2012 taxes online for free . Where can i file my 2012 taxes online for free . Where can i file my 2012 taxes online for free   THEN enter on line 3 . Where can i file my 2012 taxes online for free . Where can i file my 2012 taxes online for free . Where can i file my 2012 taxes online for free         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Survivors of retirees. Where can i file my 2012 taxes online for free   Benefits paid to you as a survivor under a joint and survivor annuity must be included in your gross income in the same way the retiree would have included them in gross income. Where can i file my 2012 taxes online for free   If you receive a survivor annuity because of the death of a retiree who had reported the annuity under the Three-Year Rule, include the total received in your income. Where can i file my 2012 taxes online for free The retiree's cost has already been recovered tax free. Where can i file my 2012 taxes online for free   If the retiree was reporting the annuity payments under the General Rule, you must apply the same exclusion percentage the retiree used to your initial payment called for in the contract. Where can i file my 2012 taxes online for free The resulting tax-free amount will then remain fixed. Where can i file my 2012 taxes online for free Any increases in the survivor annuity are fully taxable. Where can i file my 2012 taxes online for free   If the retiree was reporting the annuity payments under the Simplified Method, the part of each payment that is tax free is the same as the tax-free amount figured by the retiree at the annuity starting date. Where can i file my 2012 taxes online for free See Simplified Method , earlier. Where can i file my 2012 taxes online for free How to report. Where can i file my 2012 taxes online for free   If you file Form 1040, report your total annuity on line 16a, and the taxable part on line 16b. Where can i file my 2012 taxes online for free If your pension or annuity is fully taxable, enter it on line 16b. Where can i file my 2012 taxes online for free Do not make an entry on line 16a. Where can i file my 2012 taxes online for free   If you file Form 1040A, report your total annuity on line 12a, and the taxable part on line 12b. Where can i file my 2012 taxes online for free If your pension or annuity is fully taxable, enter it on line 12b. Where can i file my 2012 taxes online for free Do not make an entry on line 12a. Where can i file my 2012 taxes online for free   If you file Form 1040NR, report your total annuity on line 17a, and the taxable part on line 17b. Where can i file my 2012 taxes online for free If your pension or annuity is fully taxable, enter it on line 17b. Where can i file my 2012 taxes online for free Do not make an entry on line 17a. Where can i file my 2012 taxes online for free Example. Where can i file my 2012 taxes online for free You are a Form 1040 filer and you received monthly payments totaling $1,200 (12 months x $100) during 2013 from a pension plan that was completely financed by your employer. Where can i file my 2012 taxes online for free You had paid no tax on the payments that your employer made to the plan, and the payments were not used to pay for accident, health, or long-term care insurance premiums (as discussed later under Insurance Premiums for Retired Public Safety Officers ). Where can i file my 2012 taxes online for free The entire $1,200 is taxable. Where can i file my 2012 taxes online for free You include $1,200 only on Form 1040, line 16b. Where can i file my 2012 taxes online for free Joint return. Where can i file my 2012 taxes online for free   If you file a joint return and you and your spouse each receive one or more pensions or annuities, report the total of the pensions and annuities on line 16a of Form 1040, line 12a of Form 1040A, or line 17a of Form 1040NR. Where can i file my 2012 taxes online for free Report the total of the taxable parts on line 16b of Form 1040, line 12b of Form 1040A, or line 17b of Form 1040NR. Where can i file my 2012 taxes online for free Form 1099-R. Where can i file my 2012 taxes online for free   You should receive a Form 1099-R for your pension or annuity. Where can i file my 2012 taxes online for free Form 1099-R shows your pension or annuity for the year and any income tax withheld. Where can i file my 2012 taxes online for free You should receive a Form W-2 if you receive distributions from certain nonqualified plans. Where can i file my 2012 taxes online for free You must attach Forms 1099-R or Forms W-2 to your 2013 tax return if federal income tax was withheld. Where can i file my 2012 taxes online for free Generally, you should be sent these forms by January 31, 2014. Where can i file my 2012 taxes online for free Nonperiodic Distributions If you receive a nonperiodic distribution from your retirement plan, you may be able to exclude all or part of it from your income as a recovery of your cost. Where can i file my 2012 taxes online for free Nonperiodic distributions include cash withdrawals, distributions of current earnings (dividends) on your investment, and certain loans. Where can i file my 2012 taxes online for free For information on how to figure the taxable amount of a nonperiodic distribution, see Taxation of Nonperiodic Payments in Publication 575. Where can i file my 2012 taxes online for free The taxable part of a nonperiodic distribution may be subject to an additional 10% tax. Where can i file my 2012 taxes online for free See Tax on Early Distributions, later. Where can i file my 2012 taxes online for free Lump-sum distributions. Where can i file my 2012 taxes online for free   If you receive a lump-sum distribution from a qualified employee plan or qualified employee annuity and the plan participant was born before January 2, 1936, you may be able to elect optional methods of figuring the tax on the distribution. Where can i file my 2012 taxes online for free The part from active participation in the plan before 1974 may qualify as capital gain subject to a 20% tax rate. Where can i file my 2012 taxes online for free The part from participation after 1973 (and any part from participation before 1974 that you do not report as capital gain) is ordinary income. Where can i file my 2012 taxes online for free You may be able to use the 10-year tax option to figure tax on the ordinary income part. Where can i file my 2012 taxes online for free Form 1099-R. Where can i file my 2012 taxes online for free   If you receive a total distribution from a plan, you should receive a Form 1099-R. Where can i file my 2012 taxes online for free If the distribution qualifies as a lump-sum distribution, box 3 shows the capital gain part of the distribution. Where can i file my 2012 taxes online for free The amount in box 2a, Taxable amount, minus the amount in box 3, Capital gain, is the ordinary income part. Where can i file my 2012 taxes online for free More information. Where can i file my 2012 taxes online for free   For more detailed information on lump-sum distributions, see Publication 575 or Form 4972, Tax on Lump-Sum Distributions. Where can i file my 2012 taxes online for free Tax on Early Distributions Most distributions you receive from your qualified retirement plan and nonqualified annuity contracts before you reach age 59½ are subject to an additional tax of 10%. Where can i file my 2012 taxes online for free The tax applies to the taxable part of the distribution. Where can i file my 2012 taxes online for free For this purpose, a qualified retirement plan is: A qualified employee plan (including a qualified cash or deferred arrangement (CODA) under Internal Revenue Code section 401(k)), A qualified employee annuity plan, A tax-sheltered annuity plan (403(b) plan), or An eligible state or local government section 457 deferred compensation plan (to the extent that any distribution is attributable to amounts the plan received in a direct transfer or rollover from one of the other plans listed here or an IRA). Where can i file my 2012 taxes online for free  An IRA is also a qualified retirement plan for purposes of this tax. Where can i file my 2012 taxes online for free General exceptions to tax. Where can i file my 2012 taxes online for free   The early distribution tax does not apply to any distributions that are: Made as part of a series of substantially equal periodic payments (made at least annually) for your life (or life expectancy) or the joint lives (or joint life expectancies) of you and your designated beneficiary (if from a qualified retirement plan, the payments must begin after separation from service), Made because you are totally and permanently disabled, or Made on or after the death of the plan participant or contract holder. Where can i file my 2012 taxes online for free Additional exceptions. Where can i file my 2012 taxes online for free   There are additional exceptions to the early distribution tax for certain distributions from qualified retirement plans and nonqualified annuity contracts. Where can i file my 2012 taxes online for free See Publication 575 for details. Where can i file my 2012 taxes online for free Reporting tax. Where can i file my 2012 taxes online for free   If you owe only the tax on early distributions and distribution code 1 (early distribution, no known exception) is correctly shown in Form 1099-R, box 7, multiply the taxable part of the early distribution by 10% (. Where can i file my 2012 taxes online for free 10) and enter the result on Form 1040, line 58, or Form 1040NR, line 56. Where can i file my 2012 taxes online for free See the instructions for line 58 of Form 1040 or line 56 of Form 1040NR for more information about reporting the early distribution tax. Where can i file my 2012 taxes online for free Tax on Excess Accumulation To make sure that most of your retirement benefits are paid to you during your lifetime, rather than to your beneficiaries after your death, the payments that you receive from qualified retirement plans must begin no later than your required beginning date. Where can i file my 2012 taxes online for free Unless the rule for 5% owners applies, this is generally April 1 of the year that follows the later of: The calendar year in which you reach age 70½, or The calendar year in which you retire from employment with the employer maintaining the plan. Where can i file my 2012 taxes online for free However, your plan may require you to begin to receive payments by April 1 of the year that follows the year in which you reach 70½, even if you have not retired. Where can i file my 2012 taxes online for free For this purpose, a qualified retirement plan includes: A qualified employee plan, A qualified employee annuity plan, An eligible section 457 deferred compensation plan, or A tax-sheltered annuity plan (403(b) plan) (for benefits accruing after 1986). Where can i file my 2012 taxes online for free  An IRA is also a qualified retirement plan for purposes of this tax. Where can i file my 2012 taxes online for free An excess accumulation is the undistributed remainder of the required minimum distribution that was left in your qualified retirement plan. Where can i file my 2012 taxes online for free 5% owners. Where can i file my 2012 taxes online for free   If you own (or are considered to own under section 318 of the Internal Revenue Code) more than 5% of the company maintaining your qualified retirement plan, you must begin to receive distributions from the plan by April 1 of the year after the calendar year in which you reach age 70½. Where can i file my 2012 taxes online for free See Publication 575 for more information. Where can i file my 2012 taxes online for free Amount of tax. Where can i file my 2012 taxes online for free   If you do not receive the required minimum distribution, you are subject to an additional tax. Where can i file my 2012 taxes online for free The tax equals 50% of the difference between the amount that must be distributed and the amount that was distributed during the tax year. Where can i file my 2012 taxes online for free You can get this excise tax excused if you establish that the shortfall in distributions was due to reasonable error and that you are taking reasonable steps to remedy the shortfall. Where can i file my 2012 taxes online for free Form 5329. Where can i file my 2012 taxes online for free   You must file a Form 5329 if you owe a tax because you did not receive a minimum required distribution from your qualified retirement plan. Where can i file my 2012 taxes online for free Additional information. Where can i file my 2012 taxes online for free   For more detailed information on the tax on excess accumulation, see Publication 575. Where can i file my 2012 taxes online for free Insurance Premiums for Retired Public Safety Officers If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance. Where can i file my 2012 taxes online for free The premiums can be for coverage for you, your spouse, or dependent(s). Where can i file my 2012 taxes online for free The distribution must be made directly from the plan to the insurance provider. Where can i file my 2012 taxes online for free You can exclude from income the smaller of the amount of the insurance premiums or $3,000. Where can i file my 2012 taxes online for free You can only make this election for amounts that would otherwise be included in your income. Where can i file my 2012 taxes online for free The amount excluded from your income cannot be used to claim a medical expense deduction. Where can i file my 2012 taxes online for free An eligible retirement plan is a governmental plan that is a: Qualified trust, Section 403(a) plan, Section 403(b) annuity, or Section 457(b) plan. Where can i file my 2012 taxes online for free If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. Where can i file my 2012 taxes online for free The taxable amount shown in box 2a of any Form 1099-R that you receive does not reflect the exclusion. Where can i file my 2012 taxes online for free Report your total distributions on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Where can i file my 2012 taxes online for free Report the taxable amount on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Where can i file my 2012 taxes online for free Enter “PSO” next to the appropriate line on which you report the taxable amount. Where can i file my 2012 taxes online for free Railroad Retirement Benefits Benefits paid under the Railroad Retirement Act fall into two categories. Where can i file my 2012 taxes online for free These categories are treated differently for income tax purposes. Where can i file my 2012 taxes online for free Social security equivalent benefits. Where can i file my 2012 taxes online for free   The first category is the amount of tier 1 railroad retirement benefits that equals the social security benefit that a railroad employee or beneficiary would have been entitled to receive under the social security system. Where can i file my 2012 taxes online for free This part of the tier 1 benefit is the social security equivalent benefit (SSEB) and is treated for tax purposes like social security benefits. Where can i file my 2012 taxes online for free (See Social Security and Equivalent Railroad Retirement Benefits , later. Where can i file my 2012 taxes online for free ) Non-social security equivalent benefits. Where can i file my 2012 taxes online for free   The second category contains the rest of the tier 1 benefits, called the non-social security equivalent benefit (NSSEB). Where can i file my 2012 taxes online for free It also contains any tier 2 benefit, vested dual benefit (VDB), and supplemental annuity benefit. Where can i file my 2012 taxes online for free This category of benefits is treated as an amount received from a qualified employee plan. Where can i file my 2012 taxes online for free This allows for the tax-free (nontaxable) recovery of employee contributions from the tier 2 benefits and the NSSEB part of the tier 1 benefits. Where can i file my 2012 taxes online for free Vested dual benefits and supplemental annuity benefits are non-contributory pensions and are fully taxable. Where can i file my 2012 taxes online for free More information. Where can i file my 2012 taxes online for free   For more information about railroad retirement benefits, see Publication 575. Where can i file my 2012 taxes online for free Military Retirement Pay Military retirement pay based on age or length of service is taxable and must be included in income as a pension on Form 1040, lines 16a and 16b; on Form 1040A, lines 12a and 12b; or on Form 1040NR, lines 17a and 17b. Where can i file my 2012 taxes online for free But, certain military and government disability pensions that are based on a percentage of disability from active service in the Armed Forces of any country generally are not taxable. Where can i file my 2012 taxes online for free For more information, including information about veterans' benefits and insurance, see Publication 525. Where can i file my 2012 taxes online for free Social Security and Equivalent Railroad Retirement Benefits This discussion explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Where can i file my 2012 taxes online for free Social security benefits include monthly retirement, survivor, and disability benefits. Where can i file my 2012 taxes online for free They do not include supplemental security income (SSI) payments, which are not taxable. Where can i file my 2012 taxes online for free Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Where can i file my 2012 taxes online for free They commonly are called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Where can i file my 2012 taxes online for free If you received these benefits during 2013, you should have received a Form SSA-1099 or Form RRB-1099 (Form SSA-1042S or Form RRB-1042S if you are a nonresident alien), showing the amount of the benefits. Where can i file my 2012 taxes online for free Are Any of Your Benefits Taxable? Note. Where can i file my 2012 taxes online for free When the term “benefits” is used in this section, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Where can i file my 2012 taxes online for free  To find out whether any of your benefits may be taxable, compare the base amount for your filing status (explained later) with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Where can i file my 2012 taxes online for free When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Where can i file my 2012 taxes online for free S. Where can i file my 2012 taxes online for free savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned in American Samoa or Puerto Rico by bona fide residents. Where can i file my 2012 taxes online for free Figuring total income. Where can i file my 2012 taxes online for free   To figure the total of one-half of your benefits plus your other income, use Worksheet 2-B. Where can i file my 2012 taxes online for free If that total amount is more than your base amount, part of your benefits may be taxable. Where can i file my 2012 taxes online for free If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Where can i file my 2012 taxes online for free Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Where can i file my 2012 taxes online for free If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Where can i file my 2012 taxes online for free If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Where can i file my 2012 taxes online for free Worksheet 2-B. Where can i file my 2012 taxes online for free A Quick Way To Check if Your Benefits May Be Taxable A. Where can i file my 2012 taxes online for free Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Where can i file my 2012 taxes online for free Include  the full amount of any lump-sum benefit payments received in 2013, for 2013 and  earlier years. Where can i file my 2012 taxes online for free (If you received more than one form, combine the amounts from box 5  and enter the total. Where can i file my 2012 taxes online for free ) A. Where can i file my 2012 taxes online for free     Note. Where can i file my 2012 taxes online for free If the amount on line A is zero or less, stop here; none of your benefits are  taxable this year. Where can i file my 2012 taxes online for free     B. Where can i file my 2012 taxes online for free Enter one-half of the amount on line A B. Where can i file my 2012 taxes online for free   C. Where can i file my 2012 taxes online for free Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Where can i file my 2012 taxes online for free   D. Where can i file my 2012 taxes online for free Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income for: •Interest from qualified U. Where can i file my 2012 taxes online for free S. Where can i file my 2012 taxes online for free savings bonds, •Employer-provided adoption benefits, •Foreign earned income or foreign housing, or •Income earned in American Samoa or Puerto Rico by bona fide residents D. Where can i file my 2012 taxes online for free   E. Where can i file my 2012 taxes online for free Add lines B, C, and D and enter the total E. Where can i file my 2012 taxes online for free   F. Where can i file my 2012 taxes online for free If you are: •Married filing jointly, enter $32,000 •Single, head of household, qualifying widow(er), or married filing separately and you  lived apart from your spouse for all of 2013, enter $25,000 •Married filing separately and you lived with your spouse at any time during 2013,  enter -0- F. Where can i file my 2012 taxes online for free   G. Where can i file my 2012 taxes online for free Is the amount on line F less than or equal to the amount on line E? □ No. Where can i file my 2012 taxes online for free None of your benefits are taxable this year. Where can i file my 2012 taxes online for free  □ Yes. Where can i file my 2012 taxes online for free Some of your benefits may be taxable. Where can i file my 2012 taxes online for free To figure how much of your benefits  are taxable, see Which worksheet to use under How Much Is Taxable. Where can i file my 2012 taxes online for free     Base Amount Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er) with dependent child, $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $0 if you are married filing separately and lived with your spouse at any time during 2013. Where can i file my 2012 taxes online for free Repayment of Benefits Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Where can i file my 2012 taxes online for free It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Where can i file my 2012 taxes online for free If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Where can i file my 2012 taxes online for free Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Where can i file my 2012 taxes online for free Your repayments are shown in box 4. Where can i file my 2012 taxes online for free The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Where can i file my 2012 taxes online for free Use the amount in box 5 to figure whether any of your benefits are taxable. Where can i file my 2012 taxes online for free Tax Withholding and Estimated Tax You can choose to have federal income tax withheld from your social security and/or the SSEB portion of your tier 1 railroad retirement benefits. Where can i file my 2012 taxes online for free If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Request. Where can i file my 2012 taxes online for free If you do not choose to have income tax withheld, you may have to request additional withholding from other income, or pay estimated tax during the year. Where can i file my 2012 taxes online for free For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Where can i file my 2012 taxes online for free How Much Is Taxable? If part of your benefits is taxable, how much is taxable depends on the total amount of your benefits and other income. Where can i file my 2012 taxes online for free Generally, the higher that total amount, the greater the taxable part of your benefits. Where can i file my 2012 taxes online for free Maximum taxable part. Where can i file my 2012 taxes online for free   The taxable part of your benefits usually cannot be more than 50%. Where can i file my 2012 taxes online for free However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Where can i file my 2012 taxes online for free The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Where can i file my 2012 taxes online for free You are married filing separately and lived with your spouse at any time during 2013. Where can i file my 2012 taxes online for free   If you are a nonresident alien, 85% of your benefits are taxable. Where can i file my 2012 taxes online for free However, this income is exempt under some tax treaties. Where can i file my 2012 taxes online for free Which worksheet to use. Where can i file my 2012 taxes online for free   A worksheet to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Where can i file my 2012 taxes online for free However, you will need to use a different worksheet(s) if any of the following situations applies to you. Where can i file my 2012 taxes online for free You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse were covered by a retirement plan at work. Where can i file my 2012 taxes online for free In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Where can i file my 2012 taxes online for free Situation (1) does not apply and you take one or more of the following exclusions. Where can i file my 2012 taxes online for free Interest from qualified U. Where can i file my 2012 taxes online for free S. Where can i file my 2012 taxes online for free savings bonds (Form 8815). Where can i file my 2012 taxes online for free Employer-provided adoption benefits (Form 8839). Where can i file my 2012 taxes online for free Foreign earned income or housing (Form 2555 or Form 2555-EZ). Where can i file my 2012 taxes online for free Income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Where can i file my 2012 taxes online for free In these situations, you must use Worksheet 1 in Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure your taxable benefits. Where can i file my 2012 taxes online for free You received a lump-sum payment for an earlier year. Where can i file my 2012 taxes online for free In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. Where can i file my 2012 taxes online for free See Lump-Sum Election , later. Where can i file my 2012 taxes online for free How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040, Form 1040A, or Form 1040NR. Where can i file my 2012 taxes online for free You cannot use Form 1040EZ. Where can i file my 2012 taxes online for free Reporting on Form 1040. Where can i file my 2012 taxes online for free   Report your net benefits (the amount in box 5 of your Form SSA-1099 or Form RRB-1099) on line 20a and the taxable part on line 20b. Where can i file my 2012 taxes online for free If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Where can i file my 2012 taxes online for free Reporting on Form 1040A. Where can i file my 2012 taxes online for free   Report your net benefits (the amount in box 5 of your Form SSA-1099 or Form RRB-1099) on line 14a and the taxable part on line 14b. Where can i file my 2012 taxes online for free If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Where can i file my 2012 taxes online for free Reporting on Form 1040NR. Where can i file my 2012 taxes online for free   Report 85% of the total amount of your benefits (box 5 of your Form SSA-1042S or Form RRB-1042S) in the appropriate column of Form 1040NR, Schedule NEC, line 8. Where can i file my 2012 taxes online for free Benefits not taxable. Where can i file my 2012 taxes online for free   If you are filing Form 1040EZ, do not report any benefits on your tax return. Where can i file my 2012 taxes online for free If you are filing Form 1040 or Form 1040A, report your net benefits (the amount in box 5 of your Form SSA-1099 or Form RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Where can i file my 2012 taxes online for free Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Where can i file my 2012 taxes online for free If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Where can i file my 2012 taxes online for free Lump-Sum Election You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. Where can i file my 2012 taxes online for free This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Where can i file my 2012 taxes online for free No part of the lump-sum death benefit is subject to tax. Where can i file my 2012 taxes online for free For more information about the lump-sum death benefit, visit the Social Security Administration website at www. Where can i file my 2012 taxes online for free SSA. Where can i file my 2012 taxes online for free gov, and use keyword: death benefit. Where can i file my 2012 taxes online for free Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Where can i file my 2012 taxes online for free However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Where can i file my 2012 taxes online for free You can elect this method if it lowers your taxable benefits. Where can i file my 2012 taxes online for free See Publication 915 for more information. Where can i file my 2012 taxes online for free Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Where can i file my 2012 taxes online for free If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Where can i file my 2012 taxes online for free If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Where can i file my 2012 taxes online for free If you have any questions about this negative figure, contact your local Social Security Administration office or your local U. Where can i file my 2012 taxes online for free S. Where can i file my 2012 taxes online for free Railroad Retirement Board field office. Where can i file my 2012 taxes online for free Joint return. Where can i file my 2012 taxes online for free   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5 but your spouse's does not, subtract the box 5 amount on your form from the box 5 amount on your spouse's form. Where can i file my 2012 taxes online for free You do this to get your net benefits when figuring if your combined benefits are taxable. Where can i file my 2012 taxes online for free Repayment of benefits received in an earlier year. Where can i file my 2012 taxes online for free   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Where can i file my 2012 taxes online for free   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Where can i file my 2012 taxes online for free Claim it on Schedule A (Form 1040), line 23. Where can i file my 2012 taxes online for free   If this deduction is more than $3,000, you have to follow some special instructions. Where can i file my 2012 taxes online for free See Publication 915 for those instructions. Where can i file my 2012 taxes online for free Sickness and Injury Benefits Generally, you must report as income any amount you receive for personal injury or sickness through an accident or health plan that is paid for by your employer. Where can i file my 2012 taxes online for free If both you and your employer pay for the plan, only the amount you receive that is due to your employer's payments is reported as income. Where can i file my 2012 taxes online for free However, certain payments may not be taxable to you. Where can i file my 2012 taxes online for free Some of these payments are discussed later in this section. Where can i file my 2012 taxes online for free Also, see Military and Government Disability Pensions and Other Sickness and Injury Benefits in Publication 525. Where can i file my 2012 taxes online for free Cost paid by you. Where can i file my 2012 taxes online for free   If you pay the entire cost of an accident or health plan, do not include any amounts you receive from the plan for personal injury or sickness as income on your tax return. Where can i file my 2012 taxes online for free If your plan reimbursed you for medical expenses you deducted in an earlier year, you may have to include some, or all, of the reimbursement in your income. Where can i file my 2012 taxes online for free Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Where can i file my 2012 taxes online for free You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A or on line 8 of Form 1040NR until you reach minimum retirement age. Where can i file my 2012 taxes online for free Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Where can i file my 2012 taxes online for free If you were 65 or older by the end of 2013 or you were retired on permanent and total disability and received taxable disability income, you may be able to claim the credit for the elderly or the disabled. Where can i file my 2012 taxes online for free See Credit for the Elderly or the Disabled, later. Where can i file my 2012 taxes online for free For more information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Where can i file my 2012 taxes online for free Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Where can i file my 2012 taxes online for free Report the payments on lines 16a and 16b of Form 1040, on lines 12a and 12b of Form 1040A, or on lines 17a and 17b of Form 1040NR. Where can i file my 2012 taxes online for free For more information on pensions and annuities, see Publication 575. Where can i file my 2012 taxes online for free Retirement and profit-sharing plans. Where can i file my 2012 taxes online for free   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Where can i file my 2012 taxes online for free The payments must be reported as a pension or annuity. Where can i file my 2012 taxes online for free Accrued leave payment. Where can i file my 2012 taxes online for free   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Where can i file my 2012 taxes online for free The payment is not a disability payment. Where can i file my 2012 taxes online for free Include it in your income in the tax year you receive it. Where can i file my 2012 taxes online for free Long-Term Care Insurance Contracts In most cases, long-term care insurance contracts generally are treated as accident and health insurance contracts. Where can i file my 2012 taxes online for free Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Where can i file my 2012 taxes online for free However, the amount you can exclude may be limited. Where can i file my 2012 taxes online for free Long-term care insurance contracts are discussed in more detail in Publication 525. Where can i file my 2012 taxes online for free Workers' Compensation Amounts you receive as workers' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers' compensation act or a statute in the nature of a workers' compensation act. Where can i file my 2012 taxes online for free The exemption also applies to your survivors. Where can i file my 2012 taxes online for free The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. Where can i file my 2012 taxes online for free If part of your workers' compensation reduces your social security or equivalent railroad retirement benefits, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Where can i file my 2012 taxes online for free For a discussion of the taxability of these benefits, see Social Security and Equivalent Railroad Retirement Benefits, earlier. Where can i file my 2012 taxes online for free Return to work. Where can i file my 2012 taxes online for free   If you return to work after qualifying for workers' compensation, salary payments you receive for performing light duties are taxable as wages. Where can i file my 2012 taxes online for free Other Sickness and Injury Benefits In addition to disability pensions and annuities, you may receive other payments for sickness or injury. Where can i file my 2012 taxes online for free Federal Employees' Compensation Act (FECA). Where can i file my 2012 taxes online for free   Payments received under this Act for personal injury or sickness, including payments to beneficiaries in case of death, are not taxable. Where can i file my 2012 taxes online for free However, you are taxed on amounts you receive under this Act as continuation of pay for up to 45 days while a claim is being decided. Where can i file my 2012 taxes online for free Report this income on Form 1040, line 7; Form 1040A, line 7; on Form 1040EZ, line 1; or Form 1040NR, line 8. Where can i file my 2012 taxes online for free Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages. Where can i file my 2012 taxes online for free    If part of the payments you receive under FECA reduces your social security or equivalent railroad retirement benefits, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Where can i file my 2012 taxes online for free For a discussion of the taxability of these benefits, see Social Security and Equivalent Railroad Retirement Benefits, earlier. Where can i file my 2012 taxes online for free Other compensation. Where can i file my 2012 taxes online for free   Many other amounts you receive as compensation for sickness or injury are not taxable. Where can i file my 2012 taxes online for free These include the following amounts. Where can i file my 2012 taxes online for free Benefits you receive under an accident or health insurance policy on which either you paid the premiums or your employer paid the premiums but you had to include them in your income. Where can i file my 2012 taxes online for free Disability benefits you receive for loss of income or earning capacity as a result of injuries under a no-fault car insurance policy. Where can i file my 2012 taxes online for free Compensation you receive for permanent loss or loss of use of a part or function of your body, for your permanent disfigurement, or for such loss or disfigurement suffered by your spouse or dependent(s). Where can i file my 2012 taxes online for free This compensation must be based only on the injury and not on the period of your absence from work. Where can i file my 2012 taxes online for free These benefits are not taxable even if your employer pays for the accident and health plan that provides these benefits. Where can i file my 2012 taxes online for free Life Insurance Proceeds Life insurance proceeds paid to you because of the death of the insured person are not taxable unless the policy was turned over to you for a price. Where can i file my 2012 taxes online for free This is true even if the proceeds were paid under an accident or health insurance policy or an endowment contract. Where can i file my 2012 taxes online for free Proceeds not received in installments. Where can i file my 2012 taxes online for free   If death benefits are paid to you in a lump sum or other than at regular intervals, include in your income only the benefits that are more than the amount payable to you at the time of the insured person's death. Where can i file my 2012 taxes online for free If the benefit payable at death is not specified, you include in your income the benefit payments that are more than the present value of the payments at the time of death. Where can i file my 2012 taxes online for free Proceeds received in installments. Where can i file my 2012 taxes online for free   If you receive life insurance proceeds in installments, you can exclude part of each installment from your income. Where can i file my 2012 taxes online for free   To determine the excluded part, divide the amount held by the insurance company (generally the total lump sum payable at the death of the insured person) by the number of installments to be paid. Where can i file my 2012 taxes online for free Include anything over this excluded part in your income as interest. Where can i file my 2012 taxes online for free Installments for life. Where can i file my 2012 taxes online for free   If, as the beneficiary under an insurance contract, you are entitled to receive the proceeds in installments for the rest of your life without a refund or period-certain guarantee, you figure the excluded part of each installment by dividing the amount held by the insurance company by your life expectancy. Where can i file my 2012 taxes online for free If there is a refund or period-certain guarantee, the amount held by the insurance company for this purpose is reduced by the actuarial value of the guarantee. Where can i file my 2012 taxes online for free Surviving spouse. Where can i file my 2012 taxes online for free   If your spouse died before October 23, 1986, and insurance proceeds paid to you because of the death of your spouse are received in installments, you can exclude, in any year, up to $1,000 of the interest included in the installments. Where can i file my 2012 taxes online for free If you remarry, you can continue to take the exclusion. Where can i file my 2012 taxes online for free Surrender of policy for cash. Where can i file my 2012 taxes online for free   If you surrender a life insurance policy for cash, you must include in income any proceeds that are more than the cost of the life insurance policy. Where can i file my 2012 taxes online for free In general, your cost (or investment in the contract) is the total of premiums that you paid for the life insurance policy, less any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income. Where can i file my 2012 taxes online for free You should receive a Form 1099-R showing the total proceeds and the taxable part. Where can i file my 2012 taxes online for free Report these amounts on Form 1040, lines 16a and 16b; Form 1040A, lines 12a and 12b; or Form 1040NR, lines 17a and 17b. Where can i file my 2012 taxes online for free Endowment Contract Proceeds An endowment contract is a policy that pays over to you a specified amount of money on a certain date unless you die before that date, in which case, the money is paid to your designated beneficiary. Where can i file my 2012 taxes online for free Endowment proceeds paid in a lump sum to you at maturity are taxable only if the proceeds are more than the cost of the policy. Where can i file my 2012 taxes online for free To determine your cost, subtract from the total premiums (or other consideration) paid for the contract any amount that you previously received under the contract and excluded from your income. Where can i file my 2012 taxes online for free Include in your income the part of the lump-sum payment that is more than your cost. Where can i file my 2012 taxes online for free Endowment proceeds that you choose to receive in installments instead of a lump-sum payment at the maturity of the policy are taxed as an annuity. Where can i file my 2012 taxes online for free The tax treatment of an annuity is explained in Publication 575. Where can i file my 2012 taxes online for free For this treatment to apply, you must choose to receive the proceeds in installments before receiving any part of the lump sum. Where can i file my 2012 taxes online for free This election must be made within 60 days after the lump-sum payment first becomes payable to you. Where can i file my 2012 taxes online for free Accelerated Death Benefits Certain amounts paid as accelerated death benefits under a life insurance contract or viatical settlement before the insured's death are generally excluded from income if the insured is terminally or chronically ill. Where can i file my 2012 taxes online for free However, see Exception , later. Where can i file my 2012 taxes online for free For a chronically ill individual, accelerated death benefits paid on the basis of costs incurred for qualified long-term care services are fully excludable. Where can i file my 2012 taxes online for free Accelerated death benefits paid on a per diem or other periodic basis without regard to the costs are excludable up to a limit. Where can i file my 2012 taxes online for free In addition, if any portion of a death benefit under a life insurance contract on the life of a terminally or chronically ill individual is sold or assigned to a viatical settlement provider, the amount received also is excluded from income. Where can i file my 2012 taxes online for free Generally, a viatical settlement provider is one who regularly engages in the business of buying or taking assignment of life insurance contracts on the lives of insured individuals who are terminally or chronically ill. Where can i file my 2012 taxes online for free To report taxable accelerated death benefits made on a per diem or other periodic basis, you must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your return. Where can i file my 2012 taxes online for free Terminally or chronically ill defined. Where can i file my 2012 taxes online for free   A terminally ill person is one who has been certified by a physician as having an illness or physical condition that reasonably can be expected to result in death within 24 months from the date of the certification. Where can i file my 2012 taxes online for free A chronically ill person is one who is not terminally ill but has been certified (within the previous 12 months) by a licensed health care practitioner as meeting either of the following conditions. Where can i file my 2012 taxes online for free The person is unable to perform (without substantial help) at least two activities of daily living (eating, toileting, transferring, bathing, dressing, and continence) for a period of 90 days or more because of a loss of functional capacity. Where can i file my 2012 taxes online for free The person requires substantial supervision to protect himself or herself from threats to health and safety due to severe cognitive impairment. Where can i file my 2012 taxes online for free Exception. Where can i file my 2012 taxes online for free   The exclusion does not apply to any amount paid to a person other than the insured if that other person has an insurable interest in the life of the insured because the insured: Is a director, officer, or employee of the other person, or Has a financial interest in the business of the other person. Where can i file my 2012 taxes online for free Sale of Home You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return in most cases) on the sale of your main home. Where can i file my 2012 taxes online for free Generally, if you can exclude all of the gain, you do not need to report the sale on your tax return. Where can i file my 2012 taxes online for free You can choose not to take the exclusion by including the gain from the sale in your gross income on your tax return for the year of the sale. Where can i file my 2012 taxes online for free Main home. Where can i file my 2012 taxes online for free   Usually, your main home is the home you live in most of the time and can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Where can i file my 2012 taxes online for free Repaying the first-time homebuyer credit because you sold your home. Where can i file my 2012 taxes online for free   If you claimed a first-time homebuyer credit for your main home and you sell it, you may have to repay the credit. Where can i file my 2012 taxes online for free For a home purchased in 2008 and used as your main home until sold in 2013, you must file Form 5405 and repay the balance of the unpaid credit on your 2013 tax return. Where can i file my 2012 taxes online for free   For a home purchased after 2008, you generally must repay the entire credit if the home was sold (or otherwise ceased to be your main home) within 36 months of the purchase date. Where can i file my 2012 taxes online for free If you purchased your home in 2009 and used it as your main home until sold in 2013, you do not have to repay the credit or file Form 5405. Where can i file my 2012 taxes online for free If you purchased your home in 2010 and used it as your main home until sold in 2013, you may have to file Form 5405 and repay the entire credit on your 2013 tax return. Where can i file my 2012 taxes online for free   See the Instructions for Form 5405 for more information about repaying the credit and exceptions to repayment that may apply to you. Where can i file my 2012 taxes online for free Maximum Amount of Exclusion You can generally exclude up to $250,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if all of the following are true. Where can i file my 2012 taxes online for free You meet the ownership test. Where can i file my 2012 taxes online for free You meet the use test. Where can i file my 2012 taxes online for free During the 2-year period ending on the date of the sale, you did not exclude gain from the sale of another home. Where can i file my 2012 taxes online for free You may be able to exclude up to $500,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if you are married and file a joint return and meet the requirements listed in the discussion of the special rules for joint returns, later, under Married Persons . Where can i file my 2012 taxes online for free Ownership and Use Tests To claim the exclusion, you must meet the ownership and use tests. Where can i file my 2012 taxes online for free This means that during the 5-year period ending on the date of the sale, you must have: Owned the home for at least 2 years (the ownership test), and Lived in the home as your main home for at least 2 years (the use test). Where can i file my 2012 taxes online for free Exception to ownership and use tests. Where can i file my 2012 taxes online for free   If you owned and lived in the property as your main home for less than 2 years, you still can claim an exclusion in some cases. Where can i file my 2012 taxes online for free Generally, you must have sold the home due to a change in place of employment, health, or unforeseen circumstances. Where can i file my 2012 taxes online for free The maximum amount you can exclude will be reduced. Where can i file my 2012 taxes online for free See Publication 523, Selling Your Home, for more information. Where can i file my 2012 taxes online for free Exception to use test for individuals with a disability. Where can i file my 2012 taxes online for free   There is an exception to the use test if, during the 5-year period before the sale of your home: You become physically or mentally unable to care for yourself, and You owned and lived in your home as your main home for a total of at least 1 year. Where can i file my 2012 taxes online for free Under this exception, you are considered to live in your home during any time that you own the home and live in a facility (including a nursing home) that is licensed by a state or political subdivision to care for persons in your condition. Where can i file my 2012 taxes online for free   If you meet this exception to the use test, you still have to meet the 2-out-of-5-year ownership test to claim the exclusion. Where can i file my 2012 taxes online for free Exception to ownership test for property acquired in a like-kind exchange. Where can i file my 2012 taxes online for free   You must have owned your main home for at least 5 years to qualify for the exclusion if you acquired your main home in a like-kind exchange. Where can i file my 2012 taxes online for free This special 5-year ownership rule continues to apply to a home you acquired in a like-kind exchange and gave to another person. Where can i file my 2012 taxes online for free A like-kind exchange is an exchange of property held for productive use in a trade or business or for investment. Where can i file my 2012 taxes online for free See Publication 523 for more information. Where can i file my 2012 taxes online for free Period of nonqualified use. Where can i file my 2012 taxes online for free   Generally, the gain from the sale or exchange of your main home will not qualify for the exclusion to the extent that the gain is allocated to periods of nonqualified use. Where can i file my 2012 taxes online for free Nonqualified use is any period after December 31, 2008, during which the property is not used as the main home. Where can i file my 2012 taxes online for free See Publication 523 for more information. Where can i file my 2012 taxes online for free Married Persons In the special situations discussed below, if you and your spouse file a joint return for the year of sale and one spouse meets the ownership and use test, you can exclude up to $250,000 of gain. Where can i file my 2012 taxes online for free However, see Special rules for joint returns , next. Where can i file my 2012 taxes online for free Special rules for joint returns. Where can i file my 2012 taxes online for free   You can exclude up to $500,000 of the gain on the sale of your main home if all of the following are true. Where can i file my 2012 taxes online for free You are married and file a joint return for the year. Where can i file my 2012 taxes online for free Either you or your spouse meets the ownership test. Where can i file my 2012 taxes online for free Both you and your spouse meet the use test. Where can i file my 2012 taxes online for free During the 2-year period ending on the date of the sale, neither you nor your spouse exclude gain from the sale of another home. Where can i file my 2012 taxes online for free Sale of home by surviving spouse. Where can i file my 2012 taxes online for free   If your spouse died and you did not remarry before the date of sale, you are considered to have owned and lived in the property as your main home during any period of time when your spouse owned and lived in it as a main home. Where can i file my 2012 taxes online for free   If you meet all of the following requirements, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home in 2013. Where can i file my 2012 taxes online for free The sale or exchange took place no more than 2 years after the date of death of your spouse. Where can i file my 2012 taxes online for free You have not remarried. Where can i file my 2012 taxes online for free You and your spouse met the use test at the time of your spouse's death. Where can i file my 2012 taxes online for free You or your spouse met the ownership test at the time of your spouse's death. Where can i file my 2012 taxes online for free Neither you nor your spouse excluded gain from the sale of another home during the last 2 years. Where can i file my 2012 taxes online for free Home transferred from spouse. Where can i file my 2012 taxes online for free   If your home was transferred to you by your spouse (or former spouse if the transfer was incident to divorce), you are considered to have owned it during any period of time when your spouse owned it. Where can i file my 2012 taxes online for free Use of home after divorce. Where can i file my 2012 taxes online for free   You are considered to have used property as your main home during any period when: You owned it, and Your spouse or former spouse is allowed to live in it under a divorce or separation instrument and uses it as his or her main home. Where can i file my 2012 taxes online for free Business Use or Rental of Home You may be able to exclude gain from the sale of a home that you have used for business or to produce rental income. Where can i file my 2012 taxes online for free However, you must meet the ownership and use tests. Where can i file my 2012 taxes online for free See Publication 523 for more information. Where can i file my 2012 taxes online for free Depreciation after May 6, 1997. Where can i file my 2012 taxes online for free   If you were entitled to take depreciation deductions because you used your home for business purposes or as rental property, you cannot exclude the part of your gain equal to any depreciation allowed or allowable as a deduction for periods after May 6, 1997. Where can i file my 2012 taxes online for free See Publication 523 for more information. Where can i file my 2012 taxes online for free Reporting the Sale Do not report the 2013 sale of your main home on your tax return unless: You have a gain and you do not qualify to exclude all of it, You have a gain and you choose not to exclude it, or You received Form 1099-S. Where can i file my 2012 taxes online for free If you have a gain that you cannot or choose not to exclude, if you received a Form 1099-S, or if you have a deductible loss, report the sale on your tax return. Where can i file my 2012 taxes online for free Report the sale on Part I or Part II of Form 8949 as a short-term or long-term transaction, depending on how long you owned the home. Where can i file my 2012 taxes online for free If you used your home for business or to produce rental income, you may have to use Form 4797, Sales of Business Property, to report the sale of the business or rental part. Where can i file my 2012 taxes online for free See Publication 523 for more information. Where can i file my 2012 taxes online for free Reverse Mortgages A revers
Español

Federal Energy Regulatory Commission

The Federal Energy Regulatory Commission regulates interstate transmission of electricity, natural gas, and oil, and also regulates hydropower projects and natural gas terminals.

Contact the Agency or Department

Website: Federal Energy Regulatory Commission

E-mail:

Address: 888 First Street, NE
Washington, DC 20426

Phone Number: (202) 502-6088

Toll-free: (866) 208-3372

TTY: (202) 502-8659

The Where Can I File My 2012 Taxes Online For Free

Where can i file my 2012 taxes online for free Publication 509 - Main Content Table of Contents General Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Fiscal-Year Taxpayers Employer's Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter Excise Tax CalendarFirst Quarter Second Quarter Third Quarter Fourth Quarter How To Get Tax Help General Tax Calendar This tax calendar has the due dates for 2014 that most taxpayers will need. Where can i file my 2012 taxes online for free Employers and persons who pay excise taxes also should use the Employer's Tax Calendar and the Excise Tax Calendar . Where can i file my 2012 taxes online for free Fiscal-year taxpayers. Where can i file my 2012 taxes online for free   If you file your income tax return for a fiscal year rather than the calendar year, you must change some of the dates in this calendar. Where can i file my 2012 taxes online for free These changes are described under Fiscal-Year Taxpayers at the end of this calendar. Where can i file my 2012 taxes online for free First Quarter The first quarter of a calendar year is made up of January, February, and March. Where can i file my 2012 taxes online for free Second Quarter The second quarter of a calendar year is made up of April, May, and June. Where can i file my 2012 taxes online for free Third Quarter The third quarter of a calendar year is made up of July, August, and September. Where can i file my 2012 taxes online for free Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Where can i file my 2012 taxes online for free Fiscal-Year Taxpayers If you use a fiscal year (rather than the calendar year) as your tax year, you should change some of the dates in this calendar. Where can i file my 2012 taxes online for free Use the following general guidelines to make these changes. Where can i file my 2012 taxes online for free The 3 months that make up each quarter of a fiscal year may be different from those of each calendar quarter, depending on when the fiscal year begins. Where can i file my 2012 taxes online for free Also see Saturday, Sunday, or legal holiday, earlier. Where can i file my 2012 taxes online for free Individuals Form 1040. Where can i file my 2012 taxes online for free    This form is due on the 15th day of the 4th month after the end of your tax year. Where can i file my 2012 taxes online for free Form 4868 is used to request an extension of time to file Form 1040. Where can i file my 2012 taxes online for free Estimated tax payments (Form 1040-ES). Where can i file my 2012 taxes online for free   Payments are due on the 15th day of the 4th, 6th, and 9th months of your tax year and on the 15th day of the 1st month after your tax year ends. Where can i file my 2012 taxes online for free Partnerships Form 1065. Where can i file my 2012 taxes online for free   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Where can i file my 2012 taxes online for free Provide each partner with a copy of Schedule K-1 (Form 1065) or a substitute Schedule K-1. Where can i file my 2012 taxes online for free Form 1065-B (electing large partnerships). Where can i file my 2012 taxes online for free   This form is due on the 15th day of the 4th month after the end of the partnership's tax year. Where can i file my 2012 taxes online for free Provide each partner with a copy of Schedule K-1 (Form 1065-B) or a substitute Schedule K-1 by the first March 15 following the close of the partnership's tax year. Where can i file my 2012 taxes online for free Corporations and S Corporations Form 1120 and Form 1120S (or Form 7004). Where can i file my 2012 taxes online for free   These forms are due on the 15th day of the 3rd month after the end of the corporation's tax year. Where can i file my 2012 taxes online for free S corporations must provide each shareholder with a copy of Schedule K-1 (Form 1120S) or a substitute Schedule K-1. Where can i file my 2012 taxes online for free Form 7004 is used to request an extension of time to file Form 1120 or Form 1120S. Where can i file my 2012 taxes online for free Estimated tax payments. Where can i file my 2012 taxes online for free   Payments are due on the 15th day of the 4th, 6th, 9th, and 12th months of the corporation's tax year. Where can i file my 2012 taxes online for free Form 2553. Where can i file my 2012 taxes online for free   This form is used to choose S corporation treatment. Where can i file my 2012 taxes online for free It is due no more than two months and 15 days after the beginning of the tax year the election is to take effect or at any time during the preceding tax year. Where can i file my 2012 taxes online for free Employer's Tax Calendar This tax calendar covers various due dates of interest to employers. Where can i file my 2012 taxes online for free Principally, it covers the following federal taxes. Where can i file my 2012 taxes online for free Income tax you withhold from your employees' wages or from nonpayroll amounts you pay out. Where can i file my 2012 taxes online for free Social security and Medicare taxes (FICA taxes) you withhold from your employees' wages and the social security and Medicare taxes you must pay as an employer. Where can i file my 2012 taxes online for free Federal unemployment (FUTA) tax you must pay as an employer. Where can i file my 2012 taxes online for free The calendar lists due dates for filing returns and for making deposits of these three taxes throughout the year. Where can i file my 2012 taxes online for free Use this calendar with Publication 15 (Circular E), which gives the deposit rules. Where can i file my 2012 taxes online for free Forms you may need. Where can i file my 2012 taxes online for free   The following is a list and description of the primary employment tax forms you may need. Where can i file my 2012 taxes online for free Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Where can i file my 2012 taxes online for free This form is due the last day of the first calendar month after the calendar year ends. Where can i file my 2012 taxes online for free Use it to report the FUTA tax on wages you paid. Where can i file my 2012 taxes online for free Form 941, Employer's QUARTERLY Federal Tax Return. Where can i file my 2012 taxes online for free This form is due the last day of the first calendar month after the calendar quarter ends. Where can i file my 2012 taxes online for free Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are not farm workers or household employees. Where can i file my 2012 taxes online for free Form 943, Employer's Annual Federal Tax Return for Agricultural Employees. Where can i file my 2012 taxes online for free This form is due the last day of the first calendar month after the calendar year ends. Where can i file my 2012 taxes online for free Use it to report social security and Medicare taxes and withheld income taxes on wages if your employees are farm workers. Where can i file my 2012 taxes online for free Form 944, Employer's ANNUAL Federal Tax Return. Where can i file my 2012 taxes online for free This form is due the last day of the first calendar month after the calendar year ends. Where can i file my 2012 taxes online for free Certain small employers use it instead of Form 941 to report social security and Medicare taxes and withheld income tax. Where can i file my 2012 taxes online for free Form 945, Annual Return of Withheld Federal Income Tax. Where can i file my 2012 taxes online for free This form is due the last day of the first calendar month after the calendar year ends. Where can i file my 2012 taxes online for free Use it to report income tax withheld on all nonpayroll items. Where can i file my 2012 taxes online for free Nonpayroll items include the following. Where can i file my 2012 taxes online for free Backup withholding. Where can i file my 2012 taxes online for free Withholding on pensions, annuities, IRAs, and gambling winnings. Where can i file my 2012 taxes online for free Payments of Indian gaming profits to tribal members. Where can i file my 2012 taxes online for free Fiscal-year taxpayers. Where can i file my 2012 taxes online for free   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Where can i file my 2012 taxes online for free The only exception is the date for filing Forms 5500, Annual Return/Report of Employee Benefit Plan, and 5500-EZ, Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan. Where can i file my 2012 taxes online for free These employee benefit plan forms are due by the last day of the seventh month after the plan year ends. Where can i file my 2012 taxes online for free See July 31 , later. Where can i file my 2012 taxes online for free Extended due dates. Where can i file my 2012 taxes online for free   If you timely deposit in full the tax you are required to report on Form 940, 941, 943, 944, or 945, you have an additional 10 calendar days to file that form. Where can i file my 2012 taxes online for free If you are subject to the semiweekly deposit rule, use Table 2 near the end of this publication for your deposit due dates. Where can i file my 2012 taxes online for free However, if you accumulate $100,000 or more of taxes on any day during a deposit period, you must deposit the tax by the next business day instead of the date shown in Table 2. Where can i file my 2012 taxes online for free First Quarter The first quarter of a calendar year is made up of January, February, and March. Where can i file my 2012 taxes online for free Second Quarter The second quarter of a calendar year is made up of April, May, and June. Where can i file my 2012 taxes online for free Third Quarter The third quarter of a calendar year is made up of July, August, and September. Where can i file my 2012 taxes online for free Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Where can i file my 2012 taxes online for free Excise Tax Calendar This tax calendar gives the due dates for filing returns and making deposits of excise taxes. Where can i file my 2012 taxes online for free Use this calendar with Publication 510. Where can i file my 2012 taxes online for free Also see the instructions for Forms 11-C, 720, 730, and 2290 for more information. Where can i file my 2012 taxes online for free References to Form 2290 also apply to Form 2290(SP). Where can i file my 2012 taxes online for free Forms you may need. Where can i file my 2012 taxes online for free   The following is a list and description of the excise tax forms you may need. Where can i file my 2012 taxes online for free Form 11-C, Occupational Tax and Registration Return for Wagering. Where can i file my 2012 taxes online for free Use this form to register any wagering activity and to pay an occupational tax on wagering. Where can i file my 2012 taxes online for free File Form 11-C if you are in the business of accepting wagers, including conducting a wagering pool or lottery, or are an agent of someone who accepts wagers. Where can i file my 2012 taxes online for free You must file the form before you begin accepting wagers. Where can i file my 2012 taxes online for free After that, file the form by July 1 of each year. Where can i file my 2012 taxes online for free Also, see Form 730, later. Where can i file my 2012 taxes online for free Form 720, Quarterly Federal Excise Tax Return. Where can i file my 2012 taxes online for free File this form by the last day of the month following the calendar quarter. Where can i file my 2012 taxes online for free Use this form to report a wide variety of excise taxes, including: Communications and air transportation taxes, Fuel taxes, Retail tax, Ship passenger tax, and Manufacturers taxes. Where can i file my 2012 taxes online for free Form 730, Monthly Tax Return for Wagers. Where can i file my 2012 taxes online for free Use this form to pay an excise tax on wagers you accept. Where can i file my 2012 taxes online for free File this form for each month by the last day of the following month. Where can i file my 2012 taxes online for free Also, see Form 11-C, earlier. Where can i file my 2012 taxes online for free Form 2290, Heavy Highway Vehicle Use Tax Return. Where can i file my 2012 taxes online for free Use this form to pay the federal use tax on heavy highway vehicles registered in your name. Where can i file my 2012 taxes online for free File this form by the last day of the month following the month of the vehicle's first taxable use in the tax period. Where can i file my 2012 taxes online for free The tax period begins on July 1 and ends the following June 30. Where can i file my 2012 taxes online for free You must pay the full year's tax on all vehicles you have in use during the month of July. Where can i file my 2012 taxes online for free You must also pay a partial-year tax on taxable vehicles that you put into use in a month after July. Where can i file my 2012 taxes online for free For more information, see the Instructions for Form 2290. Where can i file my 2012 taxes online for free Fiscal-year taxpayers. Where can i file my 2012 taxes online for free   The dates in this calendar apply whether you use a fiscal year or the calendar year as your tax year. Where can i file my 2012 taxes online for free Adjustments for Saturday, Sunday, or legal holidays. Where can i file my 2012 taxes online for free   Generally, if a due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Where can i file my 2012 taxes online for free For excise taxes, there are two exceptions to this rule. Where can i file my 2012 taxes online for free For deposits of regular method taxes, if the due date is a Saturday, Sunday, or legal holiday, the due date is the immediately preceding day that is not a Saturday, Sunday, or legal holiday. Where can i file my 2012 taxes online for free Under the special September deposit rules, if the due date falls on a Saturday, the deposit is due on the preceding Friday. Where can i file my 2012 taxes online for free If the due date falls on a Sunday, the deposit is due on the following Monday. Where can i file my 2012 taxes online for free For more information, see the Instructions for Form 720. Where can i file my 2012 taxes online for free The Excise Tax Calendar has been adjusted for all of these provisions. Where can i file my 2012 taxes online for free Regular method taxes. Where can i file my 2012 taxes online for free   These are taxes, other than alternative method taxes used for communication and air transportation taxes, reported on Form 720 for which deposits are required. Where can i file my 2012 taxes online for free First Quarter The first quarter of a calendar year is made up of January, February, and March. Where can i file my 2012 taxes online for free Second Quarter The second quarter of a calendar year is made up of April, May, and June. Where can i file my 2012 taxes online for free Third Quarter The third quarter of a calendar year is made up of July, August, and September. Where can i file my 2012 taxes online for free Fourth Quarter The fourth quarter of a calendar year is made up of October, November, and December. Where can i file my 2012 taxes online for free How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Where can i file my 2012 taxes online for free Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Where can i file my 2012 taxes online for free Free help with your tax return. Where can i file my 2012 taxes online for free   Free help in preparing your return is available nationwide from IRS-certified volunteers. Where can i file my 2012 taxes online for free The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Where can i file my 2012 taxes online for free The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Where can i file my 2012 taxes online for free 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. Where can i file my 2012 taxes online for free Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Where can i file my 2012 taxes online for free To find the nearest VITA or TCE site, visit IRS. Where can i file my 2012 taxes online for free gov or call 1-800-906-9887. Where can i file my 2012 taxes online for free   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where can i file my 2012 taxes online for free To find the nearest AARP Tax-Aide site, visit AARP's website at www. Where can i file my 2012 taxes online for free aarp. Where can i file my 2012 taxes online for free org/money/taxaide or call 1-888-227-7669. Where can i file my 2012 taxes online for free   For more information on these programs, go to IRS. Where can i file my 2012 taxes online for free gov and enter “VITA” in the search box. Where can i file my 2012 taxes online for free Internet. Where can i file my 2012 taxes online for free IRS. Where can i file my 2012 taxes online for free gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Where can i file my 2012 taxes online for free Apply for an Employer Identification Number (EIN). Where can i file my 2012 taxes online for free Go to IRS. Where can i file my 2012 taxes online for free gov and enter Apply for an EIN in the search box. Where can i file my 2012 taxes online for free Request an Electronic Filing PIN by going to IRS. Where can i file my 2012 taxes online for free gov and entering Electronic Filing PIN in the search box. Where can i file my 2012 taxes online for free Check the status of your 2013 refund with Where's My Refund? Go to IRS. Where can i file my 2012 taxes online for free gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where can i file my 2012 taxes online for free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Where can i file my 2012 taxes online for free Checking the status of your amended return. Where can i file my 2012 taxes online for free Go to IRS. Where can i file my 2012 taxes online for free gov and enter Where's My Amended Return in the search box. Where can i file my 2012 taxes online for free Download forms, instructions, and publications, including some accessible versions. Where can i file my 2012 taxes online for free Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Where can i file my 2012 taxes online for free gov or IRS2Go. Where can i file my 2012 taxes online for free Tax return and tax account transcripts are generally available for the current year and past three years. Where can i file my 2012 taxes online for free Figure your income tax withholding with the IRS Withholding Calculator on IRS. Where can i file my 2012 taxes online for free gov. Where can i file my 2012 taxes online for free 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. Where can i file my 2012 taxes online for free Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Where can i file my 2012 taxes online for free gov. Where can i file my 2012 taxes online for free Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Where can i file my 2012 taxes online for free gov or IRS2Go. Where can i file my 2012 taxes online for free Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Where can i file my 2012 taxes online for free An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Where can i file my 2012 taxes online for free Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Where can i file my 2012 taxes online for free If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Where can i file my 2012 taxes online for free Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Where can i file my 2012 taxes online for free Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Where can i file my 2012 taxes online for free gov. Where can i file my 2012 taxes online for free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Where can i file my 2012 taxes online for free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Where can i file my 2012 taxes online for free Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Where can i file my 2012 taxes online for free AARP offers the Tax-Aide counseling program as part of the TCE program. Where can i file my 2012 taxes online for free Visit AARP's website to find the nearest Tax-Aide location. Where can i file my 2012 taxes online for free Research your tax questions. Where can i file my 2012 taxes online for free Search publications and instructions by topic or keyword. Where can i file my 2012 taxes online for free Read the Internal Revenue Code, regulations, or other official guidance. Where can i file my 2012 taxes online for free Read Internal Revenue Bulletins. Where can i file my 2012 taxes online for free Sign up to receive local and national tax news by email. Where can i file my 2012 taxes online for free Phone. Where can i file my 2012 taxes online for free You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Where can i file my 2012 taxes online for free Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Where can i file my 2012 taxes online for free Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, 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. Where can i file my 2012 taxes online for free Call to locate the nearest volunteer help site, 1-800-906-9887. Where can i file my 2012 taxes online for free Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Where can i file my 2012 taxes online for free The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Where can i file my 2012 taxes online for free Most VITA and TCE sites offer free electronic filing. Where can i file my 2012 taxes online for free Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Where can i file my 2012 taxes online for free Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Where can i file my 2012 taxes online for free Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Where can i file my 2012 taxes online for free The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Where can i file my 2012 taxes online for free If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Where can i file my 2012 taxes online for free Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Where can i file my 2012 taxes online for free Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where can i file my 2012 taxes online for free Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Where can i file my 2012 taxes online for free Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Where can i file my 2012 taxes online for free Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Where can i file my 2012 taxes online for free You should receive your order within 10 business days. Where can i file my 2012 taxes online for free Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Where can i file my 2012 taxes online for free Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Where can i file my 2012 taxes online for free Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Where can i file my 2012 taxes online for free Call to ask tax questions, 1-800-829-1040. Where can i file my 2012 taxes online for free Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Where can i file my 2012 taxes online for free The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Where can i file my 2012 taxes online for free These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Where can i file my 2012 taxes online for free gsa. Where can i file my 2012 taxes online for free gov/fedrelay. Where can i file my 2012 taxes online for free Walk-in. Where can i file my 2012 taxes online for free You can find a selection of forms, publications and services — in-person, face-to-face. Where can i file my 2012 taxes online for free Products. Where can i file my 2012 taxes online for free You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where can i file my 2012 taxes online for free Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Where can i file my 2012 taxes online for free Services. Where can i file my 2012 taxes online for free You can walk in to your local TAC most business days for personal, face-to-face tax help. Where can i file my 2012 taxes online for free An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Where can i file my 2012 taxes online for free 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 TAC where you can talk with an IRS representative face-to-face. Where can i file my 2012 taxes online for free No appointment is necessary—just walk in. Where can i file my 2012 taxes online for free Before visiting, check www. Where can i file my 2012 taxes online for free irs. Where can i file my 2012 taxes online for free gov/localcontacts for hours of operation and services provided. Where can i file my 2012 taxes online for free Mail. Where can i file my 2012 taxes online for free You can send your order for forms, instructions, and publications to the address below. Where can i file my 2012 taxes online for free You should receive a response within 10 business days after your request is received. Where can i file my 2012 taxes online for free  Internal Revenue Service 1201 N. Where can i file my 2012 taxes online for free Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Where can i file my 2012 taxes online for free   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Where can i file my 2012 taxes online for free Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Where can i file my 2012 taxes online for free What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Where can i file my 2012 taxes online for free 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. Where can i file my 2012 taxes online for free You face (or your business is facing) an immediate threat of adverse action. Where can i file my 2012 taxes online for free You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Where can i file my 2012 taxes online for free   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. Where can i file my 2012 taxes online for free Here's why we can help: TAS is an independent organization within the IRS. Where can i file my 2012 taxes online for free Our advocates know how to work with the IRS. Where can i file my 2012 taxes online for free Our services are free and tailored to meet your needs. Where can i file my 2012 taxes online for free We have offices in every state, the District of Columbia, and Puerto Rico. Where can i file my 2012 taxes online for free 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 www. Where can i file my 2012 taxes online for free irs. Where can i file my 2012 taxes online for free gov/advocate, or call us toll-free at 1-877-777-4778. Where can i file my 2012 taxes online for free How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Where can i file my 2012 taxes online for free If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Where can i file my 2012 taxes online for free irs. Where can i file my 2012 taxes online for free gov/sams. Where can i file my 2012 taxes online for free Low Income Taxpayer Clinics. Where can i file my 2012 taxes online for free   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. Where can i file my 2012 taxes online for free Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Where can i file my 2012 taxes online for free Visit www. Where can i file my 2012 taxes online for free TaxpayerAdvocate. Where can i file my 2012 taxes online for free irs. Where can i file my 2012 taxes online for free gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Where can i file my 2012 taxes online for free gnewbus01 Prev  Up  Next   Home   More Online Publications