Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

1040 Tax Form For 2012

Free Tax EstimatorHow Can I File My 2006 TaxesAmending Tax Returns OnlineTurbotax 2012 ReturnFile A 2010 Tax ReturnHow To Amend TaxesRefile 2012 TaxesFree Tax Calculator 2011Prior Year TaxesFree H & R Block FilingH&r Block At HomeTaxact 2012 Login Returning UserMi 1040xFree Federal Tax Filing 2012Turbotax Free State FileHow To File Taxes As A College Student2011 Federal Tax Forms 1040 EzTurbotax 2011 SignAmend My 2012 Tax ReturnTax Forms Online 2012Income Tax Return FilingSearch Free Tax UsaHow Do I File A Amended Tax Return1040x Online2011 E FileCan You File 1040ez Online1040ez 2010 File OnlineFile Free State TaxesAmended Tax Return OnlineFree Income Tax Help1040ez ComFreetaxusa2012Amendment For TaxesTurbotax 2011 DownloadFiling Taxes Previous YearsHr Block Free TaxHow Do I Amend My 2013 Tax ReturnHow To File State Taxes Online1040ez 2011File Past Years Tax Return

1040 Tax Form For 2012

1040 tax form for 2012 Publication 971 - Main Content Table of Contents How To Request ReliefException for agreements relating to TEFRA partnership proceedings. 1040 tax form for 2012 The IRS Must Contact Your Spouse or Former Spouse Tax Court Review of Request Community Property LawsRelief for Married Persons Who Did Not File Joint Returns Innocent Spouse ReliefUnderstated Tax Erroneous Items Actual Knowledge or Reason To Know Indications of Unfairness for Innocent Spouse Relief Separation of Liability ReliefLimitations on Relief Equitable ReliefConditions for Getting Equitable Relief Factors for Determining Whether To Grant Equitable Relief RefundsProof Required Refunds Under Equitable Relief Limit on Amount of Refund Filled-in Form 8857 Flowcharts How To Request Relief File Form 8857 to ask the IRS for the types of relief discussed in this publication. 1040 tax form for 2012 If you are requesting relief for more than three tax years, you must file an additional Form 8857. 1040 tax form for 2012 The IRS will review your Form 8857 and let you know if you qualify. 1040 tax form for 2012 A completed Form 8857 is shown later. 1040 tax form for 2012 When to file Form 8857. 1040 tax form for 2012   You should file Form 8857 as soon as you become aware of a tax liability for which you believe only your spouse or former spouse should be held responsible. 1040 tax form for 2012 The following are some of the ways you may become aware of such a liability. 1040 tax form for 2012 The IRS is examining your tax return and proposing to increase your tax liability. 1040 tax form for 2012 The IRS sends you a notice. 1040 tax form for 2012   You must file Form 8857 no later than two years after the date on which the IRS first attempted to collect the tax from you that occurs after July 22, 1998. 1040 tax form for 2012 (But see the exceptions below for different filing deadlines that apply. 1040 tax form for 2012 ) For this reason, do not delay filing because you do not have all the documentation. 1040 tax form for 2012   Collection activities that may start the 2-year period are: The IRS offset your income tax refund against an amount you owed on a joint return for another year and the IRS informed you about your right to file Form 8857. 1040 tax form for 2012 The filing of a claim by the IRS in a court proceeding in which you were a party or the filing of a claim in a proceeding that involves your property. 1040 tax form for 2012 This includes the filing of a proof of claim in a bankruptcy proceeding. 1040 tax form for 2012 The filing of a suit by the United States against you to collect the joint liability. 1040 tax form for 2012 The issuance of a section 6330 notice, which notifies you of the IRS' intent to levy and your right to a collection due process (CDP) hearing. 1040 tax form for 2012 The collection-related notices include, but are not limited to, Letter 11 and Letter 1058. 1040 tax form for 2012 Exception for equitable relief. 1040 tax form for 2012   On July 25, 2011, the IRS issued Notice 2011-70 (available at www. 1040 tax form for 2012 irs. 1040 tax form for 2012 gov/irb/2011-32_IRB/ar11. 1040 tax form for 2012 html) expanding the amount of time to request equitable relief. 1040 tax form for 2012 The amount of time to request equitable relief depends on whether you are seeking relief from a balance due, seeking a credit or refund, or both: Balance Due – Generally, you must file your request within the time period the IRS has to collect the tax. 1040 tax form for 2012 Generally, the IRS has 10 years from the date the tax liability was assessed to collect the tax. 1040 tax form for 2012 In certain cases, the 10-year period is suspended. 1040 tax form for 2012 The amount of time the suspension is in effect will extend the time the IRS has to collect the tax. 1040 tax form for 2012 See Pub. 1040 tax form for 2012 594, The IRS Collection Process, for details. 1040 tax form for 2012 Credit or Refund – Generally, you must file your request within 3 years after the date the original return was filed or within 2 years after the date the tax was paid, whichever is later. 1040 tax form for 2012 But you may have more time to file if you live in a federally declared disaster area or you are physically or mentally unable to manage your financial affairs. 1040 tax form for 2012 See Pub. 1040 tax form for 2012 556, Examination of Returns, Appeal Rights, and Claims for Refund, for details. 1040 tax form for 2012 Both a Balance Due and a Credit or Refund – If you are seeking a refund of amounts you paid and relief from a balance due over and above what you have paid, the time period for credit or refund will apply to any payments you have made, and the time period for collection of a balance due amount will apply to any unpaid liability. 1040 tax form for 2012 Exception for relief based on community property laws. 1040 tax form for 2012   If you are requesting relief based on community property laws, a different filing deadline applies. 1040 tax form for 2012 See Relief from liability arising from community property law discussed later under Community Property Laws . 1040 tax form for 2012 Form 8857 filed by or on behalf of a decedent. 1040 tax form for 2012   An executor (including any other duly appointed representative) may pursue a Form 8857 filed during the decedent's lifetime. 1040 tax form for 2012 An executor (including any other duly appointed representative) may also file Form 8857 as long as the decedent satisfied the eligibility requirements while alive. 1040 tax form for 2012 For purposes of separation of liability relief (discussed later), the decedent's marital status is determined on the earlier of the date relief was requested or the date of death. 1040 tax form for 2012 Situations in which you are not entitled to relief. 1040 tax form for 2012   You are not entitled to innocent spouse relief for any tax year to which the following situations apply. 1040 tax form for 2012 In a final decision dated after July 22, 1998, a court considered whether to grant you relief from joint liability and decided not to do so. 1040 tax form for 2012 In a final decision dated after July 22, 1998, a court did not consider whether to grant you relief from joint liability, but you meaningfully participated in the proceeding and could have asked for relief. 1040 tax form for 2012 You entered into an offer in compromise with the IRS. 1040 tax form for 2012 You entered into a closing agreement with the IRS that disposed of the same liability for which you want to seek relief. 1040 tax form for 2012 Exception for agreements relating to TEFRA partnership proceedings. 1040 tax form for 2012   You may be entitled to relief, discussed in (4) earlier, if you entered into a closing agreement for both partnership items and nonpartnership items, while you were a party to a pending TEFRA partnership proceeding. 1040 tax form for 2012 (TEFRA is an acronym that refers to the “Tax Equity and Fiscal Responsibility Act of 1982” that prescribed the tax treatment of partnership items. 1040 tax form for 2012 ) You are not entitled to relief for the nonpartnership items, but you will be entitled to relief for the partnership items (if you otherwise qualify). 1040 tax form for 2012 Transferee liability not affected by innocent spouse relief provisions. 1040 tax form for 2012   The innocent spouse relief provisions do not affect tax liabilities that arise under federal or state transferee liability or property laws. 1040 tax form for 2012 Therefore, even if you are relieved of the tax liability under the innocent spouse relief provisions, you may remain liable for the unpaid tax, interest, and penalties to the extent provided by these laws. 1040 tax form for 2012 Example. 1040 tax form for 2012 Herb and Wanda timely filed their 2008 joint income tax return on April 15, 2009. 1040 tax form for 2012 Herb died in March 2010, and the executor of Herb's will transferred all of the estate's assets to Wanda. 1040 tax form for 2012 In August 2010, the IRS assessed a deficiency for the 2008 return. 1040 tax form for 2012 The items causing the deficiency belong to Herb. 1040 tax form for 2012 Wanda is relieved of the deficiency under the innocent spouse relief provisions, and Herb's estate remains solely liable for it. 1040 tax form for 2012 However, the IRS may collect the deficiency from Wanda to the extent permitted under federal or state transferee liability or property laws. 1040 tax form for 2012 The IRS Must Contact Your Spouse or Former Spouse By law, the IRS must contact your spouse or former spouse. 1040 tax form for 2012 There are no exceptions, even for victims of spousal abuse or domestic violence. 1040 tax form for 2012 We will inform your spouse or former spouse that you filed Form 8857 and will allow him or her to participate in the process. 1040 tax form for 2012 If you are requesting relief from joint and several liability on a joint return, the IRS must also inform him or her of its preliminary and final determinations regarding your request for relief. 1040 tax form for 2012 However, to protect your privacy, the IRS will not disclose your personal information (for example, your current name, address, phone number(s), information about your employer, your income or assets) or any other information that does not relate to making a determination about your request for relief from liability. 1040 tax form for 2012 If you petition the Tax Court (explained below), your spouse or former spouse may see your personal information. 1040 tax form for 2012 Tax Court Review of Request After you file Form 8857, you may be able to petition (ask) the United States Tax Court to review your request for relief in the following two situations. 1040 tax form for 2012 The IRS sends you a final determination letter regarding your request for relief. 1040 tax form for 2012 You do not receive a final determination letter from the IRS within six months from the date you filed Form 8857. 1040 tax form for 2012 If you seek equitable relief for an underpaid tax, you will be able to get a Tax Court review of your request only if the tax arose or remained unpaid on or after December 20, 2006. 1040 tax form for 2012 The United States Tax Court is an independent judicial body and is not part of the IRS. 1040 tax form for 2012 You must file a petition with the United States Tax Court in order for it to review your request for relief. 1040 tax form for 2012 You must file the petition no later than the 90th day after the date the IRS mails its final determination notice to you. 1040 tax form for 2012 If you do not file a petition, or you file it late, the Tax Court cannot review your request for relief. 1040 tax form for 2012 You can get a copy of the rules for filing a petition by writing to the Tax Court at the following address:    United States Tax Court 400 Second Street, NW Washington, DC 20217 Or you can visit the Tax Court's website at www. 1040 tax form for 2012 ustaxcourt. 1040 tax form for 2012 gov Community Property Laws You must generally follow community property laws when filing a tax return if you are married and live in a community property state. 1040 tax form for 2012 Community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040 tax form for 2012 Generally, community property laws require you to allocate community income and expenses equally between both spouses. 1040 tax form for 2012 However, community property laws are not taken into account in determining whether an item belongs to you or to your spouse (or former spouse) for purposes of requesting any relief from liability. 1040 tax form for 2012 Relief for Married Persons Who Did Not File Joint Returns Married persons who live in community property states, but who did not file joint returns, have two ways to get relief. 1040 tax form for 2012 Relief From Liability Arising From Community Property Law You are not responsible for the tax relating to an item of community income if all the following conditions exist. 1040 tax form for 2012 You did not file a joint return for the tax year. 1040 tax form for 2012 You did not include the item of community income in gross income. 1040 tax form for 2012 The item of community income you did not include is one of the following: Wages, salaries, and other compensation your spouse (or former spouse) received for services he or she performed as an employee. 1040 tax form for 2012 Income your spouse (or former spouse) derived from a trade or business he or she operated as a sole proprietor. 1040 tax form for 2012 Your spouse's (or former spouse's) distributive share of partnership income. 1040 tax form for 2012 Income from your spouse's (or former spouse's) separate property (other than income described in (a), (b), or (c)). 1040 tax form for 2012 Use the appropriate community property law to determine what is separate property. 1040 tax form for 2012 Any other income that belongs to your spouse (or former spouse) under community property law. 1040 tax form for 2012 You establish that you did not know of, and had no reason to know of, that community income. 1040 tax form for 2012 See  Actual Knowledge or Reason To Know , below. 1040 tax form for 2012 Under all facts and circumstances, it would not be fair to include the item of community income in your gross income. 1040 tax form for 2012 See Indications of unfairness for liability arising from community property law, later. 1040 tax form for 2012 Actual knowledge or reason to know. 1040 tax form for 2012   You knew or had reason to know of an item of community income if: You actually knew of the item of community income, or A reasonable person in similar circumstances would have known of the item of community income. 1040 tax form for 2012 Amount of community income unknown. 1040 tax form for 2012   If you are aware of the source of the item of community income or the income-producing activity, but are unaware of the specific amount, you are considered to know or have reason to know of the item of community income. 1040 tax form for 2012 Not knowing the specific amount is not a basis for relief. 1040 tax form for 2012 Reason to know. 1040 tax form for 2012   The IRS will consider all facts and circumstances in determining whether you had reason to know of an item of community income. 1040 tax form for 2012 The facts and circumstances include: The nature of the item of community income and the amount of the item relative to other income items. 1040 tax form for 2012 The financial situation of you and your spouse (or former spouse). 1040 tax form for 2012 Your educational background and business experience. 1040 tax form for 2012 Whether the item of community income represented a departure from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns). 1040 tax form for 2012 Indications of unfairness for liability arising from community property law. 1040 tax form for 2012   The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understated tax due to the item of community income. 1040 tax form for 2012   The following are examples of factors the IRS will consider. 1040 tax form for 2012 Whether you received a benefit, either directly or indirectly, from the omitted item of community income (defined below). 1040 tax form for 2012 Whether your spouse (or former spouse) deserted you. 1040 tax form for 2012 Whether you and your spouse have been divorced or separated. 1040 tax form for 2012  For other factors see Factors for Determining Whether To Grant Equitable Relief later. 1040 tax form for 2012 Benefit from omitted item of community income. 1040 tax form for 2012   A benefit includes normal support, but does not include de minimis (small) amounts. 1040 tax form for 2012 Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers received several years after the filing of the return. 1040 tax form for 2012   For example, if you receive property, including life insurance proceeds, from your spouse (or former spouse) and the property is traceable to omitted items of community income attributable to your spouse (or former spouse), you are considered to have benefitted from those omitted items of community income. 1040 tax form for 2012 Equitable Relief If you do not qualify for the relief described above and are now liable for an underpaid or understated tax you believe should be paid only by your spouse (or former spouse), you may request equitable relief (discussed later). 1040 tax form for 2012 How and When To Request Relief You request relief by filing Form 8857, as discussed earlier. 1040 tax form for 2012 Fill in Form 8857 according to the instructions. 1040 tax form for 2012 For relief from liability arising from community property law, you must file Form 8857 no later than 6 months before the expiration of the period of limitations on assessment (including extensions) against your spouse for the tax year for which you are requesting relief. 1040 tax form for 2012 However, if the IRS begins an examination of your return during that 6-month period, the latest time for requesting relief is 30 days after the date the IRS' initial contact letter to you. 1040 tax form for 2012 The period of limitation on assessment is the amount of time, generally three years, that the IRS has from the date you filed the return to assess taxes that you owe. 1040 tax form for 2012 Innocent Spouse Relief By requesting innocent spouse relief, you can be relieved of responsibility for paying tax, interest, and penalties if your spouse (or former spouse) improperly reported items or omitted items on your tax return. 1040 tax form for 2012 Generally, the tax, interest, and penalties that qualify for relief can only be collected from your spouse (or former spouse). 1040 tax form for 2012 However, you are jointly and individually responsible for any tax, interest, and penalties that do not qualify for relief. 1040 tax form for 2012 The IRS can collect these amounts from either you or your spouse (or former spouse). 1040 tax form for 2012 You must meet all of the following conditions to qualify for innocent spouse relief. 1040 tax form for 2012 You filed a joint return. 1040 tax form for 2012 There is an understated tax on the return that is due to erroneous items (defined later) of your spouse (or former spouse). 1040 tax form for 2012 You can show that when you signed the joint return you did not know, and had no reason to know, that the understated tax existed (or the extent to which the understated tax existed). 1040 tax form for 2012 See Actual Knowledge or Reason To Know, later. 1040 tax form for 2012 Taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated tax. 1040 tax form for 2012 See Indications of Unfairness for Innocent Spouse Relief , later. 1040 tax form for 2012 Innocent spouse relief will not be granted if the IRS proves that you and your spouse (or former spouse) transferred property to one another as part of a fraudulent scheme. 1040 tax form for 2012 A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. 1040 tax form for 2012 Understated Tax You have an understated tax if the IRS determined that your total tax should be more than the amount that was actually shown on your return. 1040 tax form for 2012 Erroneous Items Erroneous items are either of the following. 1040 tax form for 2012 Unreported income. 1040 tax form for 2012 This is any gross income item received by your spouse (or former spouse) that is not reported. 1040 tax form for 2012 Incorrect deduction, credit, or basis. 1040 tax form for 2012 This is any improper deduction, credit, or property basis claimed by your spouse (or former spouse). 1040 tax form for 2012 The following are examples of erroneous items. 1040 tax form for 2012 The expense for which the deduction is taken was never paid or incurred. 1040 tax form for 2012 For example, your spouse, a cash-basis taxpayer, deducted $10,000 of advertising expenses on Schedule C of your joint Form 1040, but never paid for any advertising. 1040 tax form for 2012 The expense does not qualify as a deductible expense. 1040 tax form for 2012 For example, your spouse claimed a business fee deduction of $10,000 that was for the payment of state fines. 1040 tax form for 2012 Fines are not deductible. 1040 tax form for 2012 No factual argument can be made to support the deductibility of the expense. 1040 tax form for 2012 For example, your spouse claimed $4,000 for security costs related to a home office, which were actually veterinary and food costs for your family's two dogs. 1040 tax form for 2012 Actual Knowledge or Reason To Know You knew or had reason to know of an understated tax if: You actually knew of the understated tax, or A reasonable person in similar circumstances would have known of the understated tax. 1040 tax form for 2012 Actual knowledge. 1040 tax form for 2012   If you actually knew about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understated tax due to that item. 1040 tax form for 2012 You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. 1040 tax form for 2012 For information about the criteria for determining whether you actually knew about an erroneous item, see Actual Knowledge later under Separation of Liability Relief. 1040 tax form for 2012 Reason to know. 1040 tax form for 2012   If you had reason to know about an erroneous item that belongs to your spouse (or former spouse), the relief discussed here does not apply to any part of the understated tax due to that item. 1040 tax form for 2012 You and your spouse (or former spouse) remain jointly liable for that part of the understated tax. 1040 tax form for 2012   The IRS will consider all facts and circumstances in determining whether you had reason to know of an understated tax due to an erroneous item. 1040 tax form for 2012 The facts and circumstances include: The nature of the erroneous item and the amount of the erroneous item relative to other items. 1040 tax form for 2012 The financial situation of you and your spouse (or former spouse). 1040 tax form for 2012 Your educational background and business experience. 1040 tax form for 2012 The extent of your participation in the activity that resulted in the erroneous item. 1040 tax form for 2012 Whether you failed to ask, at or before the time the return was signed, about items on the return or omitted from the return that a reasonable person would question. 1040 tax form for 2012 Whether the erroneous item represented a departure from a recurring pattern reflected in prior years' returns (for example, omitted income from an investment regularly reported on prior years' returns). 1040 tax form for 2012 Partial relief when a portion of erroneous item is unknown. 1040 tax form for 2012   You may qualify for partial relief if, at the time you filed your return, you had no knowledge or reason to know of only a portion of an erroneous item. 1040 tax form for 2012 You will be relieved of the understated tax due to that portion of the item if all other requirements are met for that portion. 1040 tax form for 2012 Example. 1040 tax form for 2012 At the time you signed your joint return, you knew that your spouse did not report $5,000 of gambling winnings. 1040 tax form for 2012 The IRS examined your tax return several months after you filed it and determined that your spouse's unreported gambling winnings were actually $25,000. 1040 tax form for 2012 You established that you did not know about, and had no reason to know about, the additional $20,000 because of the way your spouse handled gambling winnings. 1040 tax form for 2012 The understated tax due to the $20,000 will qualify for innocent spouse relief if you meet the other requirements. 1040 tax form for 2012 The understated tax due to the $5,000 of gambling winnings you knew about will not qualify for relief. 1040 tax form for 2012 Indications of Unfairness for Innocent Spouse Relief The IRS will consider all of the facts and circumstances of the case in order to determine whether it is unfair to hold you responsible for the understated tax. 1040 tax form for 2012 The following are examples of factors the IRS will consider. 1040 tax form for 2012 Whether you received a significant benefit (defined below), either directly or indirectly, from the understated tax. 1040 tax form for 2012 Whether your spouse (or former spouse) deserted you. 1040 tax form for 2012 Whether you and your spouse have been divorced or separated. 1040 tax form for 2012 Whether you received a benefit on the return from the understated tax. 1040 tax form for 2012 For other factors, see Factors for Determining Whether To Grant Equitable Relief later under Equitable Relief. 1040 tax form for 2012 Significant benefit. 1040 tax form for 2012   A significant benefit is any benefit in excess of normal support. 1040 tax form for 2012 Normal support depends on your particular circumstances. 1040 tax form for 2012 Evidence of a direct or indirect benefit may consist of transfers of property or rights to property, including transfers that may be received several years after the year of the understated tax. 1040 tax form for 2012 Example. 1040 tax form for 2012 You receive money from your spouse that is beyond normal support. 1040 tax form for 2012 The money can be traced to your spouse's lottery winnings that were not reported on your joint return. 1040 tax form for 2012 You will be considered to have received a significant benefit from that income. 1040 tax form for 2012 This is true even if your spouse gives you the money several years after he or she received it. 1040 tax form for 2012 Separation of Liability Relief Under this type of relief, the understated tax (plus interest and penalties) on your joint return is allocated between you and your spouse (or former spouse). 1040 tax form for 2012 The understated tax allocated to you is generally the amount you are responsible for. 1040 tax form for 2012 This type of relief is available only for unpaid liabilities resulting from the understated tax. 1040 tax form for 2012 Refunds are not allowed. 1040 tax form for 2012 To request separation of liability relief, you must have filed a joint return and meet either of the following requirements at the time you file Form 8857. 1040 tax form for 2012 You are no longer married to, or are legally separated from, the spouse with whom you filed the joint return for which you are requesting relief. 1040 tax form for 2012 (Under this rule, you are no longer married if you are widowed. 1040 tax form for 2012 ) You were not a member of the same household (explained below) as the spouse with whom you filed the joint return at any time during the 12-month per- iod ending on the date you file Form 8857. 1040 tax form for 2012 Members of the same household. 1040 tax form for 2012   You and your spouse are not members of the same household if you are living apart and are estranged. 1040 tax form for 2012 However, you and your spouse are considered members of the same household if any of the following conditions are met. 1040 tax form for 2012 You and your spouse reside in the same dwelling. 1040 tax form for 2012 You and your spouse reside in separate dwellings but are not estranged, and one of you is temporarily absent from the other's household as explained in (3) below. 1040 tax form for 2012 Either spouse is temporarily absent from the household and it is reasonable to assume that the absent spouse will return to the household, and the household or a substantially equivalent household is maintained in anticipation of the absent spouse's return. 1040 tax form for 2012 Examples of temporary absences include absence due to imprisonment, illness, business, vacation, military service, or education. 1040 tax form for 2012 Burden of proof. 1040 tax form for 2012   You must be able to prove that you meet all of the requirements for separation of liability relief (except actual knowledge) and that you did not transfer property to avoid tax (discussed later). 1040 tax form for 2012 You must also establish the basis for allocating the erroneous items. 1040 tax form for 2012 Limitations on Relief Even if you meet the requirements discussed previously, separation of liability relief will not be granted in the following situations. 1040 tax form for 2012 The IRS proves that you and your spouse (or former spouse) transferred assets to one another as part of a fraudulent scheme. 1040 tax form for 2012 A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. 1040 tax form for 2012 The IRS proves that at the time you signed your joint return, you had actual knowledge (explained below) of any erroneous items giving rise to the deficiency that were allocable to your spouse (or former spouse). 1040 tax form for 2012 For the definition of erroneous items, see Erroneous Items earlier under Innocent Spouse Relief. 1040 tax form for 2012 Your spouse (or former spouse) transferred property to you to avoid tax or the payment of tax. 1040 tax form for 2012 See Transfers of Property To Avoid Tax , later. 1040 tax form for 2012 Actual Knowledge The relief discussed here does not apply to any part of the understated tax due to your spouse's (or former spouse's) erroneous items of which you had actual knowledge. 1040 tax form for 2012 You and your spouse (or former spouse) remain jointly and severally liable for this part of the understated tax. 1040 tax form for 2012 If you had actual knowledge of only a portion of an erroneous item, the IRS will not grant relief for that portion of the item. 1040 tax form for 2012 You had actual knowledge of an erroneous item if: You knew that an item of unreported income was received. 1040 tax form for 2012 (This rule applies whether or not there was a receipt of cash. 1040 tax form for 2012 ) You knew of the facts that made an incorrect deduction or credit unallowable. 1040 tax form for 2012 For a false or inflated deduction, you knew that the expense was not incurred, or not incurred to the extent shown on the tax return. 1040 tax form for 2012 Knowledge of the source of an erroneous item is not sufficient to establish actual knowledge. 1040 tax form for 2012 Also, your actual knowledge may not be inferred when you merely had a reason to know of the erroneous item. 1040 tax form for 2012 Similarly, the IRS does not have to establish that you knew of the source of an erroneous item in order to establish that you had actual knowledge of the item itself. 1040 tax form for 2012 Your actual knowledge of the proper tax treatment of an erroneous item is not relevant for purposes of demonstrating that you had actual knowledge of that item. 1040 tax form for 2012 Neither is your actual knowledge of how the erroneous item was treated on the tax return. 1040 tax form for 2012 For example, if you knew that your spouse received dividend income, relief is not available for that income even if you did not know it was taxable. 1040 tax form for 2012 Example. 1040 tax form for 2012 Bill and Karen Green filed a joint return showing Karen's wages of $50,000 and Bill's self-employment income of $10,000. 1040 tax form for 2012 The IRS audited their return and found that Bill did not report $20,000 of self-employment income. 1040 tax form for 2012 The additional income resulted in a $6,000 understated tax, plus interest and penalties. 1040 tax form for 2012 After obtaining a legal separation from Bill, Karen filed Form 8857 to request separation of liability relief. 1040 tax form for 2012 The IRS proved that Karen actually knew about the $20,000 of additional income at the time she signed the joint return. 1040 tax form for 2012 Bill is liable for all of the understated tax, interest, and penalties because all of it was due to his unreported income. 1040 tax form for 2012 Karen is also liable for the understated tax, interest, and penalties due to the $20,000 of unreported income because she actually knew of the item. 1040 tax form for 2012 The IRS can collect the entire $6,000 plus interest and penalties from either Karen or Bill because they are jointly and individually liable for it. 1040 tax form for 2012 Factors supporting actual knowledge. 1040 tax form for 2012   The IRS may rely on all facts and circumstances in determining whether you actually knew of an erroneous item at the time you signed the return. 1040 tax form for 2012 The following are examples of factors the IRS may use. 1040 tax form for 2012 Whether you made a deliberate effort to avoid learning about the item in order to be shielded from liability. 1040 tax form for 2012 Whether you and your spouse (or former spouse) jointly owned the property that resulted in the erroneous item. 1040 tax form for 2012 Exception for spousal abuse or domestic violence. 1040 tax form for 2012   Even if you had actual knowledge, you may still qualify for relief if you establish that: You were the victim of spousal abuse or domestic violence before signing the return, and Because of that abuse, you did not challenge the treatment of any items on the return because you were afraid your spouse (or former spouse) would retaliate against you. 1040 tax form for 2012   If you establish that you signed your joint return under duress (threat of harm or other form of coercion), then it is not a joint return, and you are not liable for any tax shown on that return or any tax deficiency for that return. 1040 tax form for 2012 However, you may be required to file a separate return for that tax year. 1040 tax form for 2012 For more information about duress, see the instructions for Form 8857. 1040 tax form for 2012 Transfers of Property To Avoid Tax If your spouse (or former spouse) transfers property (or the right to property) to you for the main purpose of avoiding tax or payment of tax, the tax liability allocated to you will be increased by the fair market value of the property on the date of the transfer. 1040 tax form for 2012 The increase may not be more than the entire amount of the liability. 1040 tax form for 2012 A transfer will be presumed to have as its main purpose the avoidance of tax or payment of tax if the transfer is made after the date that is 1 year before the date on which the IRS sent its first letter of proposed deficiency. 1040 tax form for 2012 This presumption will not apply if: The transfer was made under a divorce decree, separate maintenance agreement, or a written instrument incident to such an agreement, or You establish that the transfer did not have as its main purpose the avoidance of tax or payment of tax. 1040 tax form for 2012 If the presumption does not apply, but the IRS can establish that the purpose of the transfer was the avoidance of tax or payment of tax, the tax liability allocated to you will be increased as explained above. 1040 tax form for 2012 Equitable Relief If you do not qualify for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law, you may still be relieved of responsibility for tax, interest, and penalties through equitable relief. 1040 tax form for 2012 Unlike innocent spouse relief or separation of liability relief, you can get equitable relief from an understated tax (defined earlier under Innocent Spouse Relief ) or an underpaid tax. 1040 tax form for 2012 An underpaid tax is an amount of tax you properly reported on your return but you have not paid. 1040 tax form for 2012 For example, your joint 2009 return shows that you and your spouse owed $5,000. 1040 tax form for 2012 You paid $2,000 with the return. 1040 tax form for 2012 You have an underpaid tax of $3,000. 1040 tax form for 2012 Conditions for Getting Equitable Relief You may qualify for equitable relief if you meet all of the following conditions. 1040 tax form for 2012 You are not eligible for innocent spouse relief, separation of liability relief, or relief from liability arising from community property law. 1040 tax form for 2012 You have an understated tax or an underpaid tax. 1040 tax form for 2012 You did not pay the tax. 1040 tax form for 2012 However, see Refunds , later, for situations in which you are entitled to a refund of payments you made. 1040 tax form for 2012 You establish that, taking into account all the facts and circumstances, it would be unfair to hold you liable for the understated or underpaid tax. 1040 tax form for 2012 See Factors for Determining Whether To Grant Equitable Relief, later. 1040 tax form for 2012 You and your spouse (or former spouse) did not transfer assets to one another as a part of a fraudulent scheme. 1040 tax form for 2012 A fraudulent scheme includes a scheme to defraud the IRS or another third party, such as a creditor, former spouse, or business partner. 1040 tax form for 2012 Your spouse (or former spouse) did not transfer property to you for the main purpose of avoiding tax or the payment of tax. 1040 tax form for 2012 See Transfers of Property To Avoid Tax, earlier, under Separation of Liability Relief. 1040 tax form for 2012 You did not file or fail to file your return with the intent to commit fraud. 1040 tax form for 2012 The income tax liability from which you seek relief must be attributable to an item of the spouse (or former spouse) with whom you filed the joint return, unless one of the following exceptions applies: The item is attributable or partially attributable to you solely due to the operation of community property law. 1040 tax form for 2012 If you meet this exception, that item will be considered attributable to your spouse (or former spouse) for purposes of equitable relief. 1040 tax form for 2012 If the item is titled in your name, the item is presumed to be attributable to you. 1040 tax form for 2012 However, you can rebut this presumption based on the facts and circumstances. 1040 tax form for 2012 You did not know, and had no reason to know, that funds intended for the payment of tax were misappropriated by your spouse (or former spouse) for his or her benefit. 1040 tax form for 2012 If you meet this exception, the IRS will consider granting equitable relief although the underpaid tax may be attributable in part or in full to your item, and only to the extent the funds intended for payment were taken by your spouse (or former spouse). 1040 tax form for 2012 You establish that you were the victim of spousal abuse or domestic violence before signing the return, and that, as a result of the prior abuse, you did not challenge the treatment of any items on the return for fear of your spouse's (or former spouse's) retaliation. 1040 tax form for 2012 If you meet this exception, relief will be considered although the understated tax or underpaid tax may be attributable in part or in full to your item. 1040 tax form for 2012 Factors for Determining Whether To Grant Equitable Relief The IRS will consider all of the facts and circumstances in order to determine whether it is unfair to hold you responsible for the understated or underpaid tax. 1040 tax form for 2012 The following are examples of factors that the IRS will consider to determine whether to grant equitable relief. 1040 tax form for 2012 The IRS will consider all factors and weigh them appropriately. 1040 tax form for 2012 Relevant Factors The following are examples of factors that may be relevant to whether the IRS will grant equitable relief. 1040 tax form for 2012 Whether you are separated (whether legally or not) or divorced from your spouse. 1040 tax form for 2012 A temporary absence, such as an absence due to imprisonment, illness, business, vacation, military service, or education, is not considered separation for this purpose. 1040 tax form for 2012 A temporary absence is one where it is reasonable to assume that the absent spouse will return to the household, and the household or a substantially equivalent household is maintained in anticipation of the absent spouse's return. 1040 tax form for 2012 Whether you would suffer a significant economic hardship if relief is not granted. 1040 tax form for 2012 (In other words, you would not be able to pay your reasonable basic living expenses. 1040 tax form for 2012 ) Whether you have a legal obligation under a divorce decree or agreement to pay the tax. 1040 tax form for 2012 This factor will not weigh in favor of relief if you knew or had reason to know, when entering into the divorce decree or agreement, that your former spouse would not pay the income tax liability. 1040 tax form for 2012 Whether you received a significant benefit (beyond normal support) from the underpaid tax or item causing the understated tax. 1040 tax form for 2012 (For a definition of significant benefit, see Indications of Unfairness for Innocent Spouse Relief earlier. 1040 tax form for 2012 ) Whether you have made a good faith effort to comply with federal income tax laws for the tax year for which you are requesting relief or the following years. 1040 tax form for 2012 Whether you knew or had reason to know about the items causing the understated tax or that the tax would not be paid, as explained next. 1040 tax form for 2012 Knowledge or reason to know. 1040 tax form for 2012   In the case of an underpaid tax, the IRS will consider whether you did not know and had no reason to know that your spouse (or former spouse) would not pay the income tax liability. 1040 tax form for 2012   In the case of an income tax liability that arose from an understated tax, the IRS will consider whether you did not know and had no reason to know of the item causing the understated tax. 1040 tax form for 2012 Reason to know of the item giving rise to the understated tax will not be weighed more heavily than other factors. 1040 tax form for 2012 Actual knowledge of the item giving rise to the understated tax, however, is a strong factor weighing against relief. 1040 tax form for 2012 This strong factor may be overcome if the factors in favor of equitable relief are particularly compelling. 1040 tax form for 2012 Reason to know. 1040 tax form for 2012   In determining whether you had reason to know, the IRS will consider your level of education, any deceit or evasiveness of your spouse (or former spouse), your degree of involvement in the activity generating the income tax liability, your involvement in business and household financial matters, your business or financial expertise, and any lavish or unusual expenditures compared with past spending levels. 1040 tax form for 2012 Example. 1040 tax form for 2012 You and your spouse filed a joint 2009 return. 1040 tax form for 2012 That return showed you owed $10,000. 1040 tax form for 2012 You had $5,000 of your own money and you took out a loan to pay the other $5,000. 1040 tax form for 2012 You gave 2 checks for $5,000 each to your spouse to pay the $10,000 liability. 1040 tax form for 2012 Without telling you, your spouse took the $5,000 loan and spent it on himself. 1040 tax form for 2012 You and your spouse were divorced in 2010. 1040 tax form for 2012 In addition, you had no knowledge or reason to know at the time you signed the return that the tax would not be paid. 1040 tax form for 2012 These facts indicate to the IRS that it may be unfair to hold you liable for the $5,000 underpaid tax. 1040 tax form for 2012 The IRS will consider these facts, together with all of the other facts and circumstances, to determine whether to grant you equitable relief from the $5,000 underpaid tax. 1040 tax form for 2012 Factors Weighing in Favor of Equitable Relief The following are examples of factors that will weigh in favor of equitable relief, but will not weigh against equitable relief. 1040 tax form for 2012 Whether your spouse (or former spouse) abused you. 1040 tax form for 2012 Whether you were in poor mental or physical health on the date you signed the return or at the time you requested relief. 1040 tax form for 2012 Refunds If you are granted relief, refunds are: Permitted under innocent spouse relief as explained later under Limit on Amount of Refund . 1040 tax form for 2012 Not permitted under separation of liability relief. 1040 tax form for 2012 Permitted in limited circumstances under equitable relief, as explained under Refunds Under Equitable Relief. 1040 tax form for 2012 Proof Required The IRS will only refund payments you made with your own money. 1040 tax form for 2012 However, you must provide proof that you made the payments with your own money. 1040 tax form for 2012 Examples of proof are a copy of your bank statement or a canceled check. 1040 tax form for 2012 No proof is required if your individual refund was used by the IRS to pay a tax you owed on a joint tax return for another year. 1040 tax form for 2012 Refunds Under Equitable Relief In the following situations, you are eligible to receive a refund of certain payments you made. 1040 tax form for 2012 Underpaid tax. 1040 tax form for 2012   If you are granted relief for an underpaid tax, you are eligible for a refund of separate payments that you made after July 22, 1998. 1040 tax form for 2012 However, you are not eligible for refunds of payments made with the joint return, joint payments, or payments that your spouse (or former spouse) made. 1040 tax form for 2012 For example, withholding tax and estimated tax payments cannot be refunded because they are considered made with the joint return. 1040 tax form for 2012   The amount of the refund is subject to the limit discussed later under Limit on Amount of Refund. 1040 tax form for 2012 Understated tax. 1040 tax form for 2012   If you are granted relief for an understated tax, you are eligible for a refund of certain payments made under an installment agreement that you entered into with the IRS, if you have not defaulted on the installment agreement. 1040 tax form for 2012 You are not in default if the IRS did not issue you a notice of default or take any action to end the installment agreement. 1040 tax form for 2012 Only installment payments made after the date you filed Form 8857 are eligible for a refund. 1040 tax form for 2012   The amount of the refund is subject to the limit discussed next. 1040 tax form for 2012 Limit on Amount of Refund The amount of your refund is limited. 1040 tax form for 2012 Read the following chart to find out the limit. 1040 tax form for 2012 IF you file Form 8857. 1040 tax form for 2012 . 1040 tax form for 2012 . 1040 tax form for 2012 THEN the refund cannot be more than. 1040 tax form for 2012 . 1040 tax form for 2012 . 1040 tax form for 2012 Within 3 years after filing your return The part of the tax paid within 3 years (plus any extension of time for filing your return) before you filed Form 8857. 1040 tax form for 2012 After the 3-year period, but within 2 years from the time you paid the tax The tax you paid within 2 years immediately before you filed Form 8857. 1040 tax form for 2012 Filled-in Form 8857 This part explains how Janie Boulder fills out Form 8857 to request innocent spouse relief. 1040 tax form for 2012 Janie and Joe Boulder filed a joint tax return for 2007. 1040 tax form for 2012 They claimed one dependency exemption for their son Michael. 1040 tax form for 2012 Their return was adjusted by the IRS because Joe did not report a $5,000 award he won that year. 1040 tax form for 2012 Janie did not know about the award when the return was filed. 1040 tax form for 2012 They agreed to the adjustment but could not pay the additional amount due of $815 ($650 tax + $165 penalty and interest). 1040 tax form for 2012 Janie and Joe were divorced on May 13, 2009. 1040 tax form for 2012 In February 2010, Janie filed her 2009 federal income tax return as head of household. 1040 tax form for 2012 She expected a refund of $1,203. 1040 tax form for 2012 In May 2010, she received a notice informing her that the IRS had offset her refund against the $815 owed on her joint 2007 income tax return and that she had a right to file Form 8857. 1040 tax form for 2012 Janie applies the conditions listed earlier under Innocent Spouse Relief to see if she qualifies for relief. 1040 tax form for 2012 Janie meets the first and second conditions because the joint tax return they filed has an understated tax due to Joe's erroneous item. 1040 tax form for 2012 Janie believes she meets the third condition. 1040 tax form for 2012 She did not know about the award and had no reason to know about it because of the secretive way Joe conducted his financial affairs. 1040 tax form for 2012 Janie believes she meets the fourth condition. 1040 tax form for 2012 She believes it would be unfair to be held liable for the tax because she did not benefit from the award. 1040 tax form for 2012 Joe spent it on personal items for his use only. 1040 tax form for 2012 Because Janie believes she qualifies for innocent spouse relief, she first completes Part I of Form 8857 to determine if she should file the form. 1040 tax form for 2012 In Part I, she makes all entries under the Tax Year 1 column because she is requesting relief for only one year. 1040 tax form for 2012 Part I Line 1. 1040 tax form for 2012   She enters “2007” on line 1 because this is the tax year for which she is requesting relief. 1040 tax form for 2012 Line 2. 1040 tax form for 2012   She checks the box because she wants a refund. 1040 tax form for 2012 Note. 1040 tax form for 2012 Because the IRS used her individual refund to pay the tax owed on the joint tax return, she does not need to provide proof of payment. 1040 tax form for 2012 Line 3. 1040 tax form for 2012   She checks the “No” box because the IRS did not use her share of a joint refund to pay Joe's past-due debts. 1040 tax form for 2012 Line 4. 1040 tax form for 2012   She checks the “Yes” box because she filed a joint tax return for tax year 2007. 1040 tax form for 2012 Line 5. 1040 tax form for 2012   She skips this line because she checked the “Yes” box on line 4. 1040 tax form for 2012 Part II Line 6. 1040 tax form for 2012   She enters her name, address, social security number, county, and best daytime phone number. 1040 tax form for 2012 Part III Line 7. 1040 tax form for 2012   She enters Joe's name, address, social security number, and best daytime phone number. 1040 tax form for 2012 Line 8. 1040 tax form for 2012   She checks the “divorced since” box and enters the date she was divorced as “05/13/2009. 1040 tax form for 2012 ” She attaches a copy of her entire divorce decree (not Illustrated) to the form. 1040 tax form for 2012 Line 9. 1040 tax form for 2012   She checks the box for “High school diploma, equivalent, or less,” because she had completed high school when her 2007 joint tax return was filed. 1040 tax form for 2012 Line 10. 1040 tax form for 2012   She checks the “No” box because she was not a victim of spousal abuse or domestic violence. 1040 tax form for 2012 Line 11. 1040 tax form for 2012   She checks the “No” box because neither she nor Joe incurred any large expenses during the year for which she wants relief. 1040 tax form for 2012 Line 12. 1040 tax form for 2012   She checks the “Yes” box because she signed the 2007 joint tax return. 1040 tax form for 2012 Line 13. 1040 tax form for 2012   She checks the “No” box because she did not have a mental or physical condition when the return was filed and does not have one now. 1040 tax form for 2012 Part IV Line 14. 1040 tax form for 2012   Because she was not involved in preparing the return, she checks the box, “You were not involved in preparing the returns. 1040 tax form for 2012 ” Line 15. 1040 tax form for 2012   She checks the box, “You did not know anything was incorrect or missing” because she did not know that Joe had received a $5,000 award. 1040 tax form for 2012 She explains this in the space provided. 1040 tax form for 2012 Line 16. 1040 tax form for 2012   She checks the box, “You knew that person had income” because she knew Joe had income from wages. 1040 tax form for 2012 She also lists Joe's income. 1040 tax form for 2012 Under “Type of Income” she enters “wages. 1040 tax form for 2012 ” Under “Who paid it to that person,” she enters the name of Joe's employer, “Allied. 1040 tax form for 2012 ” Under “Tax Year 1” she enters the amount of Joe's wages, “$40,000. 1040 tax form for 2012 ” Because she is only requesting relief for one tax year, she leaves the entry spaces for “Tax Year 2” and “Tax Year 3” blank. 1040 tax form for 2012 Line 17. 1040 tax form for 2012   She checks the “No” box because she did not know any amount was owed to the IRS when the 2007 return was signed. 1040 tax form for 2012 Line 18. 1040 tax form for 2012   She checks the “No” box because, when the return was signed, she was not having financial problems. 1040 tax form for 2012 Line 19. 1040 tax form for 2012   She checks the box, “You were not involved in handling money for the household” because Joe handled all the money for the household. 1040 tax form for 2012 She provides additional information in the space provided. 1040 tax form for 2012 Line 20. 1040 tax form for 2012   She checks the “No” box because Joe has never transferred money or property to her. 1040 tax form for 2012 Part V Line 21. 1040 tax form for 2012   She enters the number “1” on both the line for “Adults” and the line for “Children” because her current household consists of herself and her son. 1040 tax form for 2012 Line 22. 1040 tax form for 2012   She enters her average monthly income for her entire household. 1040 tax form for 2012 Line 23. 1040 tax form for 2012   She lists her assets, which are $500 for the fair market value of a car, $450 in her checking account, and $100 in her savings account. 1040 tax form for 2012 Signing and mailing Form 8857. 1040 tax form for 2012    Janie signs and dates the form. 1040 tax form for 2012 She attaches the copy of her divorce decree (not illustrated) required by line 8. 1040 tax form for 2012 Finally, she sends the form to the IRS address or fax number shown in the instructions for Form 8857. 1040 tax form for 2012 This image is too large to be displayed in the current screen. 1040 tax form for 2012 Please click the link to view the image. 1040 tax form for 2012 Boulder's filled-in Form 8857 page 1 This image is too large to be displayed in the current screen. 1040 tax form for 2012 Please click the link to view the image. 1040 tax form for 2012 Boulder's filled-in Form 8857 page 2 This image is too large to be displayed in the current screen. 1040 tax form for 2012 Please click the link to view the image. 1040 tax form for 2012 Boulder's filled-in Form 8857 page 3 This image is too large to be displayed in the current screen. 1040 tax form for 2012 Please click the link to view the image. 1040 tax form for 2012 Boulder's filled-in Form 8857 page 4 Flowcharts The following flowcharts provide a quick way for determining whether you may qualify for relief. 1040 tax form for 2012 But do not rely on these flowcharts alone. 1040 tax form for 2012 Also read the earlier discussions. 1040 tax form for 2012 Figure A. 1040 tax form for 2012 Do You Qualify for Innocent Spouse Relief? Please click here for the text description of the image. 1040 tax form for 2012 "Do You Qualify for Innocent Spouse Relief?" Figure B. 1040 tax form for 2012 Do You Qualify for Separation of Liability Relief? Please click here for the text description of the image. 1040 tax form for 2012 "Do You Qualify for Separation of Liability Relief?" Figure C. 1040 tax form for 2012 Do You Qualify for Equitable Relief? This image is too large to be displayed in the current screen. 1040 tax form for 2012 Please click the link to view the image. 1040 tax form for 2012 "Do You Qualify for Equitable Relief?" Prev  Up  Next   Home   More Online Publications
Español

Telecommunications and Computers

Find advice for parents and resources on broadband, cellular phones, complaints, cybersecurity, do not call lists, radio and TV, and more.

The 1040 Tax Form For 2012

1040 tax form for 2012 Part Two -   Ingresos Los ocho capítulos de esta sección abordan distintos tipos de ingresos. 1040 tax form for 2012 Explican cuáles ingresos están y cuáles no están sujetos a impuestos. 1040 tax form for 2012 Vea la Parte Tres para información sobre ganancias y pérdidas que se declaran en el Formulario 8949 y el Anexo D (Formulario 1040) y para información que debe saber al vender su vivienda. 1040 tax form for 2012 Table of Contents 5. 1040 tax form for 2012   Salarios, Sueldos y Otros IngresosRecordatorio Introduction Useful Items - You may want to see: Remuneración del EmpleadoNiñeras. 1040 tax form for 2012 Otras Clases de Remuneración Beneficios Marginales Aportaciones a un Plan de Jubilación Opciones de Compra de Acciones Bienes Restringidos Reglas Especiales para Algunos EmpleadosClero Miembros de Órdenes Religiosas Empleador Extranjero Fuerzas Armadas Voluntarios Beneficios por Enfermedad y LesionesPensiones por Incapacidad Contratos de Seguro de Cuidados a Largo Plazo Compensación del Seguro Obrero Otros Beneficios por Enfermedad y Lesiones 6. 1040 tax form for 2012   Ingresos de PropinasIntroduction Useful Items - You may want to see: Cómo Mantener un Registro Diario de PropinasRegistro electrónico de propinas. 1040 tax form for 2012 Cómo Declarar las Propinas a su EmpleadorInforme electrónico de propinas. 1040 tax form for 2012 Declaración final. 1040 tax form for 2012 Cómo se Declaran las Propinas en la Declaración de Impuestos Asignación de Propinas 7. 1040 tax form for 2012   Ingresos de InteresesRecordatorio Introduction Useful Items - You may want to see: Información General SSN para una cuenta conjunta. 1040 tax form for 2012 Cuenta de custodia para su hijo. 1040 tax form for 2012 Multa por no facilitar un SSN. 1040 tax form for 2012 Cómo se declara la retención adicional. 1040 tax form for 2012 Cuenta de ahorros con uno de los padres como fideicomisario. 1040 tax form for 2012 Intereses que no se declaran en el Formulario 1099-INT. 1040 tax form for 2012 Nominatarios. 1040 tax form for 2012 Cantidad incorrecta. 1040 tax form for 2012 Requisito de declarar ciertos datos. 1040 tax form for 2012 Intereses Sujetos a ImpuestosIntereses sujetos a la multa por retiro prematuro de fondos. 1040 tax form for 2012 Préstamo para invertir en un certificado de depósito. 1040 tax form for 2012 Bonos de Ahorro de los Estados Unidos Programa de Bonos de Ahorro para Estudios Letras, Pagarés y Bonos del Tesoro de los Estados Unidos Bonos que se Venden Entre las Fechas de Pago de los Intereses Seguros Obligaciones del Gobierno Estatal o Local Descuento de la Emisión Original (OID) Cuándo Se Deben Declarar los Ingresos de InteresesRecibo implícito. 1040 tax form for 2012 Cómo se Declaran los Ingresos de InteresesAnexo B (Formulario 1040A o Formulario 1040). 1040 tax form for 2012 Cómo declarar los intereses exentos de impuesto. 1040 tax form for 2012 Intereses de bonos de ahorro de los EE. 1040 tax form for 2012 UU. 1040 tax form for 2012 declarados anteriormente. 1040 tax form for 2012 8. 1040 tax form for 2012   Dividendos y Otras DistribucionesRecordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. 1040 tax form for 2012 Cómo se le informa del impuesto retenido. 1040 tax form for 2012 Nominatarios. 1040 tax form for 2012 Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. 1040 tax form for 2012 Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. 1040 tax form for 2012 Tratamiento del impuesto mínimo alternativo. 1040 tax form for 2012 Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. 1040 tax form for 2012 9. 1040 tax form for 2012   Ingresos y Gastos de AlquilerIntroduction Useful Items - You may want to see: Ingresos de Alquiler Gastos de AlquilerDesocupada mientras está en venta. 1040 tax form for 2012 Reparaciones y Mejoras Otros Gastos Propiedad que Pasa a Ser de Alquiler Alquiler de Parte de una Propiedad Alquiler sin Fines de Lucro Uso Personal de una Unidad Habitable (Incluyendo una Casa de Vacaciones)Cómo Dividir los Gastos Unidad Habitable Usada como Vivienda Cómo Declarar Ingresos y Deducciones DepreciaciónCambio de método contable para deducir depreciación no declarada. 1040 tax form for 2012 Límites sobre las Pérdidas de AlquilerReglas sobre el Monto de Riesgo Límites sobre las Actividades Pasivas Cómo Declarar Ingresos y Gastos de AlquilerAnexo E (Formulario 1040) 10. 1040 tax form for 2012   Planes de Jubilación, Pensiones y AnualidadesQué Hay de Nuevo Recordatorio IntroductionLa Regla General. 1040 tax form for 2012 Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés). 1040 tax form for 2012 Beneficios de la jubilación del gobierno federal. 1040 tax form for 2012 Useful Items - You may want to see: Información GeneralReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. 1040 tax form for 2012 Cómo Hacer la Declaración Costo (Inversión en el Contrato) Tributación de Pagos PeriódicosExclusión limitada al costo. 1040 tax form for 2012 Exclusión no limitada al costo. 1040 tax form for 2012 Método Simplificado Tributación de Pagos no PeriódicosDistribuciones de Suma Global ReinversionesReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. 1040 tax form for 2012 Impuestos Adicionales EspecialesImpuesto sobre Distribuciones Prematuras Impuestos sobre Acumulación en Exceso Sobrevivientes y Beneficiarios 11. 1040 tax form for 2012   Beneficios del Seguro Social y Beneficios Equivalentes de la Jubilación para Empleados FerroviariosIntroduction Useful Items - You may want to see: ¿Está Sujeta a Impuestos Alguna Parte de los Beneficios? Cómo Declarar los Beneficios¿Cuánto Está Sujeto a Impuestos? Ejemplos Deducciones Relacionadas con los BeneficiosReintegros Superiores a los Beneficios Brutos 12. 1040 tax form for 2012   Otros IngresosIntroduction Useful Items - You may want to see: Trueque Deudas CanceladasIntereses incluidos en una deuda cancelada. 1040 tax form for 2012 Excepciones Anfitrión o Anfitriona Ganancias de un Seguro de VidaCónyuge sobreviviente. 1040 tax form for 2012 Ganancias de un Contrato de Dotación Beneficios Acelerados por Fallecimiento Funcionario de Seguridad Pública Fallecido en el Cumplimiento del Deber Ingresos de Sociedades Colectivas Ingresos de Sociedad Anónima de Tipo S Recuperación de FondosRecuperaciones de Deducciones Detalladas Alquileres de Bienes Muebles ReintegrosMétodo 1. 1040 tax form for 2012 Método 2. 1040 tax form for 2012 RegalíasAgotamiento. 1040 tax form for 2012 Carbón y mineral de hierro. 1040 tax form for 2012 Venta de participación de bienes. 1040 tax form for 2012 Parte de una futura producción vendida. 1040 tax form for 2012 Beneficios por DesempleoTipos de compensación por desempleo. 1040 tax form for 2012 Programa gubernamental. 1040 tax form for 2012 Reintegro de compensación por desempleo. 1040 tax form for 2012 Retención de impuestos. 1040 tax form for 2012 Reintegro de beneficios. 1040 tax form for 2012 Beneficios del Bienestar Social y Otros Beneficios de Asistencia Pública Otros IngresosAngustia emocional. 1040 tax form for 2012 Deducción por costos relativos a una demanda por discriminación ilegal. 1040 tax form for 2012 Medidas de ahorro de energía. 1040 tax form for 2012 Unidad habitable. 1040 tax form for 2012 Ingreso actual que se requiere distribuir. 1040 tax form for 2012 Ingreso actual que no se requiere distribuir. 1040 tax form for 2012 Cómo hacer la declaración. 1040 tax form for 2012 Pérdidas. 1040 tax form for 2012 Fideicomiso de un cesionario. 1040 tax form for 2012 Remuneración para personas que no son empleados. 1040 tax form for 2012 Director de una sociedad anónima. 1040 tax form for 2012 Representante personal. 1040 tax form for 2012 Administrador de una ocupación o negocio de patrimonio en quiebra. 1040 tax form for 2012 Notario público. 1040 tax form for 2012 Funcionario de distrito electoral. 1040 tax form for 2012 Pagos por complejidad del cuidado. 1040 tax form for 2012 Mantenimiento del espacio en el hogar. 1040 tax form for 2012 Declaración de pagos sujetos a impuestos. 1040 tax form for 2012 Loterías y rifas. 1040 tax form for 2012 Formulario W-2G. 1040 tax form for 2012 Cómo declarar ganancias de juegos y apuestas y mantenimiento de documentación. 1040 tax form for 2012 Pensión o arreglo IRA heredado. 1040 tax form for 2012 Recompensas o bonificaciones para empleados. 1040 tax form for 2012 Premio Pulitzer, Premio Nobel y premios similares. 1040 tax form for 2012 Pago por servicios. 1040 tax form for 2012 Pagos del Departamento de Asuntos de Veteranos (VA). 1040 tax form for 2012 Premios. 1040 tax form for 2012 Indemnización por huelga y cierre patronal. 1040 tax form for 2012 Prev  Up  Next   Home   More Online Publications