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1040ez Instructions 2012

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1040ez Instructions 2012

1040ez instructions 2012 Index A Additional Medicare Tax, Step 5. 1040ez instructions 2012 , Line 18. 1040ez instructions 2012 Address change, Change of address. 1040ez instructions 2012 Adjustments to income Estimated tax, Adjustments to income. 1040ez instructions 2012 Withholding allowances, Adjustments to income (worksheet line 4). 1040ez instructions 2012 Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). 1040ez instructions 2012 AGI, AGI. 1040ez instructions 2012 Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. 1040ez instructions 2012 Annualized estimated tax worksheets, Worksheet 2-9. 1040ez instructions 2012 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. 1040ez instructions 2012 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. 1040ez instructions 2012 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. 1040ez instructions 2012 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. 1040ez instructions 2012 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. 1040ez instructions 2012 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. 1040ez instructions 2012 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. 1040ez instructions 2012 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. 1040ez instructions 2012 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. 1040ez instructions 2012 Credit against income tax, Backup withholding. 1040ez instructions 2012 C Capital gains and losses Annualized estimated tax, Tax on net capital gain. 1040ez instructions 2012 Estimated tax on net capital gain, Tax on net capital gain. 1040ez instructions 2012 Qualified dividends, Tax on qualified dividends and capital gains. 1040ez instructions 2012 Casualty and theft losses, Itemized deductions (worksheet line 1). 1040ez instructions 2012 Waiver of penalty, Waiver of Penalty Change of address, Change of address. 1040ez instructions 2012 Change of name, Name changed. 1040ez instructions 2012 Charitable contributions, Itemized deductions (worksheet line 1). 1040ez instructions 2012 Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). 1040ez instructions 2012 Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). 1040ez instructions 2012 Claim of right, Itemized deductions (worksheet line 1). 1040ez instructions 2012 Commodity credit corporation loans, Federal Payments Community property states, Community property states. 1040ez instructions 2012 Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). 1040ez instructions 2012 Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). 1040ez instructions 2012 Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). 1040ez instructions 2012 Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. 1040ez instructions 2012 Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). 1040ez instructions 2012 Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. 1040ez instructions 2012 Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. 1040ez instructions 2012 Domestic help, Household workers. 1040ez instructions 2012 Definition, Household workers. 1040ez instructions 2012 Withholding, Household workers. 1040ez instructions 2012 E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. 1040ez instructions 2012 Nonaccountable plans, Nonaccountable plan. 1040ez instructions 2012 Reimbursements, Expense allowances. 1040ez instructions 2012 Employer Identification Numbers (EINs), Taxpayer identification number. 1040ez instructions 2012 Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. 1040ez instructions 2012 , Employer's error. 1040ez instructions 2012 Repaying withheld tax, Repaying withheld tax. 1040ez instructions 2012 Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. 1040ez instructions 2012 Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). 1040ez instructions 2012 Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. 1040ez instructions 2012 Aliens, Aliens, Nonresident aliens. 1040ez instructions 2012 Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. 1040ez instructions 2012 Change of address, Change of address. 1040ez instructions 2012 Change of name, Name changed. 1040ez instructions 2012 Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. 1040ez instructions 2012 Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. 1040ez instructions 2012 , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. 1040ez instructions 2012 Higher income individuals, Higher income taxpayers. 1040ez instructions 2012 How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. 1040ez instructions 2012 Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. 1040ez instructions 2012 , Tax on net capital gain. 1040ez instructions 2012 No standard deduction, No standard deduction. 1040ez instructions 2012 Nonresident aliens, Nonresident aliens. 1040ez instructions 2012 Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. 1040ez instructions 2012 Separate returns, Separate Returns Sick pay, Estimated tax. 1040ez instructions 2012 Standard deduction, Standard deduction—line 2. 1040ez instructions 2012 , Line 7. 1040ez instructions 2012 Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. 1040ez instructions 2012 , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. 1040ez instructions 2012 2014 Estimated Tax Worksheet, Worksheet 2-2. 1040ez instructions 2012 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. 1040ez instructions 2012 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. 1040ez instructions 2012 Foreign earned income, Worksheet 2-8. 1040ez instructions 2012 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. 1040ez instructions 2012 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. 1040ez instructions 2012 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. 1040ez instructions 2012 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. 1040ez instructions 2012 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. 1040ez instructions 2012 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. 1040ez instructions 2012 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. 1040ez instructions 2012 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. 1040ez instructions 2012 Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. 1040ez instructions 2012 Good for only one year, An exemption is good for only 1 year. 1040ez instructions 2012 Itemized deductions, Itemizing deductions or claiming exemptions or credits. 1040ez instructions 2012 Students, Students. 1040ez instructions 2012 Exemptions, Line 10. 1040ez instructions 2012 Dependents, Dependents. 1040ez instructions 2012 Expected taxable income, Exemptions—line 4. 1040ez instructions 2012 Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). 1040ez instructions 2012 Self, Self. 1040ez instructions 2012 Spouse, Spouse. 1040ez instructions 2012 Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). 1040ez instructions 2012 Allowances, Expense allowances. 1040ez instructions 2012 F Farmers Estimated tax, Special Rules, Farmers and fishermen. 1040ez instructions 2012 , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. 1040ez instructions 2012 Gross income, Gross income from farming. 1040ez instructions 2012 Joint returns, Joint returns. 1040ez instructions 2012 Required annual payment, Farmers and fishermen. 1040ez instructions 2012 Underpayment penalty, Farmers and fishermen. 1040ez instructions 2012 , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 1040ez instructions 2012 Withholding for farmworkers, Farmworkers. 1040ez instructions 2012 Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. 1040ez instructions 2012 Farmers and fishermen, Fiscal year farmers and fishermen. 1040ez instructions 2012 Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. 1040ez instructions 2012 , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. 1040ez instructions 2012 Gross income, Gross income from fishing. 1040ez instructions 2012 Joint returns, Joint returns. 1040ez instructions 2012 Required annual payment, Farmers and fishermen. 1040ez instructions 2012 Underpayment penalty, Farmers and fishermen. 1040ez instructions 2012 , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 1040ez instructions 2012 Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. 1040ez instructions 2012 , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. 1040ez instructions 2012 Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. 1040ez instructions 2012 , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. 1040ez instructions 2012 Number of allowances claimed, Only one job (worksheet line B). 1040ez instructions 2012 Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. 1040ez instructions 2012 Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. 1040ez instructions 2012 Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. 1040ez instructions 2012 Form W-9, Withholding rules. 1040ez instructions 2012 Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. 1040ez instructions 2012 Fringe benefits, Taxable Fringe Benefits, More information. 1040ez instructions 2012 G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). 1040ez instructions 2012 , Form W-2G Winnings, Form W-2G Gross income, Gross income. 1040ez instructions 2012 Farming, Gross income from farming. 1040ez instructions 2012 Fishing, Gross income from fishing. 1040ez instructions 2012 H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). 1040ez instructions 2012 Withholding allowance, Head of household filing status (worksheet line E). 1040ez instructions 2012 Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. 1040ez instructions 2012 Underpayment penalty, Higher income taxpayers. 1040ez instructions 2012 Household workers, Household workers. 1040ez instructions 2012 I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. 1040ez instructions 2012 IRS withholding calculator, IRS Withholding Calculator. 1040ez instructions 2012 Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). 1040ez instructions 2012 Estimated tax, expected taxable income, Itemized deductions—line 2. 1040ez instructions 2012 Exemption from withholding, Itemizing deductions or claiming exemptions or credits. 1040ez instructions 2012 Gambling losses, Itemized deductions (worksheet line 1). 1040ez instructions 2012 , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. 1040ez instructions 2012 Farmers and fishermen, Joint returns. 1040ez instructions 2012 Underpayment penalty, 2012 separate returns and 2013 joint return. 1040ez instructions 2012 M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. 1040ez instructions 2012 (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. 1040ez instructions 2012 Withholding allowances, Married individuals. 1040ez instructions 2012 Medical and dental expenses, Itemized deductions (worksheet line 1). 1040ez instructions 2012 Military retirement pay, Military retirees. 1040ez instructions 2012 , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. 1040ez instructions 2012 N Name change, Name changed. 1040ez instructions 2012 Net investment income tax, Step 5. 1040ez instructions 2012 , Line 18. 1040ez instructions 2012 NIIT, Step 5. 1040ez instructions 2012 , Line 18. 1040ez instructions 2012 Noncitizens Estimated tax, Aliens Withholding, Single. 1040ez instructions 2012 , Employees who are not citizens or residents. 1040ez instructions 2012 Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. 1040ez instructions 2012 Individual taxpayer identification numbers (ITINs), Taxpayer identification number. 1040ez instructions 2012 O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. 1040ez instructions 2012 Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. 1040ez instructions 2012 Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. 1040ez instructions 2012 Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). 1040ez instructions 2012 Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. 1040ez instructions 2012 Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. 1040ez instructions 2012 Excess, Accountable plan. 1040ez instructions 2012 Reporting Fringe benefits, How your employer reports your benefits. 1040ez instructions 2012 Gambling winnings, Information to give payer. 1040ez instructions 2012 Tips to employer, Reporting tips to your employer. 1040ez instructions 2012 Required annual payment, Required Annual Payment— Line 14c, Example. 1040ez instructions 2012 Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. 1040ez instructions 2012 Self-employment tax, Self-employment income. 1040ez instructions 2012 Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. 1040ez instructions 2012 Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. 1040ez instructions 2012 Single marital status, Single. 1040ez instructions 2012 Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. 1040ez instructions 2012 Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. 1040ez instructions 2012 Marital status, Marital Status Personal Allowances Worksheet, Spouse. 1040ez instructions 2012 Standard deduction, Standard deduction—line 2. 1040ez instructions 2012 , Line 7. 1040ez instructions 2012 State and local income taxes and property taxes, Itemized deductions (worksheet line 1). 1040ez instructions 2012 State or local deferred compensation plan payments, Periodic Payments Students, Students. 1040ez instructions 2012 Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. 1040ez instructions 2012 Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. 1040ez instructions 2012 Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. 1040ez instructions 2012 Tips, Tips, More information. 1040ez instructions 2012 Total income, Total income. 1040ez instructions 2012 Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. 1040ez instructions 2012 TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. 1040ez instructions 2012 Amended estimated tax, Underpayment penalty. 1040ez instructions 2012 Amended returns, Amended returns. 1040ez instructions 2012 Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. 1040ez instructions 2012 Capital gains (Worksheet 4-1), Worksheet 4-1. 1040ez instructions 2012 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. 1040ez instructions 2012 , Farmers and Fishermen, Farmers and fishermen. 1040ez instructions 2012 Figuring, IRS can figure the penalty for you. 1040ez instructions 2012 , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. 1040ez instructions 2012 Joint returns, 2012 separate returns and 2013 joint return. 1040ez instructions 2012 Lowering or eliminating, Lowering or eliminating the penalty. 1040ez instructions 2012 Minimum required each period, Minimum required each period. 1040ez instructions 2012 No penalty, No penalty. 1040ez instructions 2012 No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. 1040ez instructions 2012 , Actual withholding method. 1040ez instructions 2012 Penalty figured for each period, Penalty figured separately for each period. 1040ez instructions 2012 Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. 1040ez instructions 2012 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. 1040ez instructions 2012 Waiver, Waiver of Penalty When charged, When penalty is charged. 1040ez instructions 2012 Unemployment compensation, Unemployment Compensation, Form 1099-G. 1040ez instructions 2012 W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. 1040ez instructions 2012 , Only one job (worksheet line B). 1040ez instructions 2012 Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. 1040ez instructions 2012 Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. 1040ez instructions 2012 Domestic help, Household workers. 1040ez instructions 2012 Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. 1040ez instructions 2012 Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. 1040ez instructions 2012 Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. 1040ez instructions 2012 , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. 1040ez instructions 2012 , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. 1040ez instructions 2012 Household workers, Household workers. 1040ez instructions 2012 Marital status, Marital Status Married taxpayers, Married. 1040ez instructions 2012 , Married individuals. 1040ez instructions 2012 Multiple jobs, Multiple jobs. 1040ez instructions 2012 Noncitizens, Single. 1040ez instructions 2012 , Employees who are not citizens or residents. 1040ez instructions 2012 Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. 1040ez instructions 2012 Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. 1040ez instructions 2012 Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. 1040ez instructions 2012 , Actual withholding method. 1040ez instructions 2012 Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. 1040ez instructions 2012 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. 1040ez instructions 2012 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. 1040ez instructions 2012 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. 1040ez instructions 2012 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. 1040ez instructions 2012 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. 1040ez instructions 2012 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. 1040ez instructions 2012 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. 1040ez instructions 2012 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. 1040ez instructions 2012 Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. 1040ez instructions 2012 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. 1040ez instructions 2012 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. 1040ez instructions 2012 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. 1040ez instructions 2012 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. 1040ez instructions 2012 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. 1040ez instructions 2012 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. 1040ez instructions 2012 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. 1040ez instructions 2012 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. 1040ez instructions 2012 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications
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Lake Oswego, OR

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Address: Better Business Bureau
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Phone Number: 503-212-3022

The 1040ez Instructions 2012

1040ez instructions 2012 Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. 1040ez instructions 2012 Ordering forms and publications. 1040ez instructions 2012 Tax questions. 1040ez instructions 2012 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. 1040ez instructions 2012 irs. 1040ez instructions 2012 gov/pub970. 1040ez instructions 2012 What's New Lifetime learning credit. 1040ez instructions 2012  For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). 1040ez instructions 2012 You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). 1040ez instructions 2012 This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). 1040ez instructions 2012 For more information, see chapter 3, Lifetime Learning Credit . 1040ez instructions 2012 Business deduction for work-related education. 1040ez instructions 2012  For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. 1040ez instructions 2012 5 cents per mile. 1040ez instructions 2012 See chapter 12, Business Deduction for Work-Related Education , for more information. 1040ez instructions 2012 Reminders Form 1098-T, Tuition Statement. 1040ez instructions 2012  When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. 1040ez instructions 2012 In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. 1040ez instructions 2012 An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. 1040ez instructions 2012 However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. 1040ez instructions 2012 In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. 1040ez instructions 2012 The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. 1040ez instructions 2012 Hope Scholarship Credit. 1040ez instructions 2012  For 2013, the Hope Scholarship Credit is not available. 1040ez instructions 2012 However, you may be able to claim an American opportunity or lifetime learning credit. 1040ez instructions 2012 See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. 1040ez instructions 2012 Estimated tax payments. 1040ez instructions 2012  If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. 1040ez instructions 2012 For more information, see Publication 505, Tax Withholding and Estimated Tax. 1040ez instructions 2012 Photographs of missing children. 1040ez instructions 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040ez instructions 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez instructions 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez instructions 2012 Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. 1040ez instructions 2012 Most benefits apply only to higher education. 1040ez instructions 2012 What is in this publication. 1040ez instructions 2012    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. 1040ez instructions 2012   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . 1040ez instructions 2012 These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. 1040ez instructions 2012    Ten other types of benefits are explained in chapters 4 through 12. 1040ez instructions 2012 These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. 1040ez instructions 2012 Note. 1040ez instructions 2012 You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. 1040ez instructions 2012 Comparison table. 1040ez instructions 2012   Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. 1040ez instructions 2012 This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. 1040ez instructions 2012 When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. 1040ez instructions 2012 If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. 1040ez instructions 2012 Analyzing your tax withholding. 1040ez instructions 2012   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. 1040ez instructions 2012 Also, you may want to recheck your withholding during the year if your personal or financial situation changes. 1040ez instructions 2012 See Publication 919, How Do I Adjust My Tax Withholding, for more information. 1040ez instructions 2012 Glossary. 1040ez instructions 2012   In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. 1040ez instructions 2012 Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. 1040ez instructions 2012   Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. 1040ez instructions 2012 For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. 1040ez instructions 2012   Many of the terms used in the publication are defined in the glossary near the end of the publication. 1040ez instructions 2012 The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. 1040ez instructions 2012 Comments and suggestions. 1040ez instructions 2012   We welcome your comments about this publication and your suggestions for future editions. 1040ez instructions 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez instructions 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez instructions 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez instructions 2012   You can send your comments from www. 1040ez instructions 2012 irs. 1040ez instructions 2012 gov/formspubs/. 1040ez instructions 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040ez instructions 2012   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez instructions 2012 Ordering forms and publications. 1040ez instructions 2012   Visit www. 1040ez instructions 2012 irs. 1040ez instructions 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez instructions 2012 Internal Revenue Service 1201 N. 1040ez instructions 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez instructions 2012   If you have a tax question, check the information available on IRS. 1040ez instructions 2012 gov or call 1-800-829-1040. 1040ez instructions 2012 We cannot answer tax questions sent to either of the above addresses. 1040ez instructions 2012 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. 1040ez instructions 2012 S. 1040ez instructions 2012 Individual Income Tax Return 1040A U. 1040ez instructions 2012 S. 1040ez instructions 2012 Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. 1040ez instructions 2012 S. 1040ez instructions 2012 Nonresident Alien Income Tax Return 1040NR-EZ U. 1040ez instructions 2012 S. 1040ez instructions 2012 Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. 1040ez instructions 2012 S. 1040ez instructions 2012 Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions  See chapter 13, How To Get Tax Help , for information about getting these publications and forms. 1040ez instructions 2012 Prev  Up  Next   Home   More Online Publications