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1040x 2010 Form

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1040x 2010 Form

1040x 2010 form Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. 1040x 2010 form Tax questions. 1040x 2010 form Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. 1040x 2010 form This publication has information on business income, expenses, and tax credits that may help you file your income tax return. 1040x 2010 form Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. 1040x 2010 form Sole proprietor. 1040x 2010 form   A sole proprietor is someone who owns an unincorporated business by himself or herself. 1040x 2010 form However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. 1040x 2010 form Trade or business. 1040x 2010 form    A trade or business is generally an activity carried on to make a profit. 1040x 2010 form The facts and circumstances of each case determine whether or not an activity is a trade or business. 1040x 2010 form You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. 1040x 2010 form You do need to make ongoing efforts to further the interests of your business. 1040x 2010 form   You do not have to carry on regular full-time business activities to be self-employed. 1040x 2010 form Having a part-time business in addition to your regular job or business may be self-employment. 1040x 2010 form Independent contractor. 1040x 2010 form    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. 1040x 2010 form However, whether they are independent contractors or employees depends on the facts in each case. 1040x 2010 form The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. 1040x 2010 form The earnings of a person who is working as an independent contractor are subject to self-employment tax. 1040x 2010 form For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. 1040x 2010 form Statutory employee. 1040x 2010 form   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. 1040x 2010 form Statutory employees use Schedule C or C-EZ to report their wages and expenses. 1040x 2010 form Limited liability company (LLC). 1040x 2010 form   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. 1040x 2010 form Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. 1040x 2010 form An owner who is an individual may use Schedule C or C-EZ. 1040x 2010 form Business owned and operated by spouses. 1040x 2010 form   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. 1040x 2010 form Do not use Schedule C or C-EZ. 1040x 2010 form Instead, file Form 1065, U. 1040x 2010 form S. 1040x 2010 form Return of Partnership Income. 1040x 2010 form For more information, see Publication 541, Partnerships. 1040x 2010 form    Exception—Community income. 1040x 2010 form If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. 1040x 2010 form S. 1040x 2010 form possession, you can treat the business either as a sole proprietorship or a partnership. 1040x 2010 form The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. 1040x 2010 form A change in your reporting position will be treated as a conversion of the entity. 1040x 2010 form    Exception—Qualified joint venture. 1040x 2010 form If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. 1040x 2010 form Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. 1040x 2010 form For an explanation of "material participation," see the Instructions for Schedule C, line G. 1040x 2010 form   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. 1040x 2010 form Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. 1040x 2010 form For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. 1040x 2010 form This publication does not cover the topics listed in the following table. 1040x 2010 form    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. 1040x 2010 form   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. 1040x 2010 form After each question is the location in this publication where you will find the related discussion. 1040x 2010 form Table A. 1040x 2010 form What You Need To Know About Federal Taxes (Note. 1040x 2010 form The following is a list of questions you may need to answer so you can fill out your federal income tax return. 1040x 2010 form Chapters are given to help you find the related discussion in this publication. 1040x 2010 form ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. 1040x 2010 form What forms must I file?   See chapter 1. 1040x 2010 form What must I do if I have employees?   See Employment Taxes in chapter 1. 1040x 2010 form Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. 1040x 2010 form What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. 1040x 2010 form What kinds of business income do I have to report on my tax return?   See chapter 5. 1040x 2010 form What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. 1040x 2010 form What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. 1040x 2010 form What happens if I have a business loss? Can I deduct it?   See chapter 9. 1040x 2010 form What must I do if I disposed of business property during the year?   See chapter 3. 1040x 2010 form What are my rights as a taxpayer?   See chapter 11. 1040x 2010 form Where do I go if I need help with federal tax matters?   See chapter 12. 1040x 2010 form IRS mission. 1040x 2010 form   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. 1040x 2010 form Comments and suggestions. 1040x 2010 form   We welcome your comments about this publication and your suggestions for future editions. 1040x 2010 form   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x 2010 form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x 2010 form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x 2010 form   You can send your comments from www. 1040x 2010 form irs. 1040x 2010 form gov/formspubs/. 1040x 2010 form Click on “More Information” then on “Comment on Tax Forms and Publications. 1040x 2010 form ”   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. 1040x 2010 form Ordering forms and publications. 1040x 2010 form   Visit  www. 1040x 2010 form irs. 1040x 2010 form 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. 1040x 2010 form  Internal Revenue Service 1201 N. 1040x 2010 form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x 2010 form   If you have a tax question, check the information available on IRS. 1040x 2010 form gov or call 1-800-829-1040. 1040x 2010 form We cannot answer tax questions sent to either of the above addresses. 1040x 2010 form Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. 1040x 2010 form irs. 1040x 2010 form gov/pub334. 1040x 2010 form What's New for 2013 The following are some of the tax changes for 2013. 1040x 2010 form For information on other changes, go to IRS. 1040x 2010 form gov. 1040x 2010 form Tax rates. 1040x 2010 form . 1040x 2010 form  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. 1040x 2010 form 4%. 1040x 2010 form The Medicare part of the tax remains at 2. 1040x 2010 form 9%. 1040x 2010 form As a result, the self-employment tax is 15. 1040x 2010 form 3%. 1040x 2010 form Maximum net earnings. 1040x 2010 form  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. 1040x 2010 form There is no maximum limit on earnings subject to the Medicare part. 1040x 2010 form Standard mileage rate. 1040x 2010 form  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. 1040x 2010 form 5 cents per mile. 1040x 2010 form For more information, see Car and Truck Expenses in chapter 8. 1040x 2010 form Simplified method for business use of home deduction. 1040x 2010 form . 1040x 2010 form  The IRS now provides a simplified method to determine your expenses for business use of your home. 1040x 2010 form For more information, see Business Use of Your Home in chapter 8. 1040x 2010 form What's New for 2014 The following are some of the tax changes for 2014. 1040x 2010 form For information on other changes, go to IRS. 1040x 2010 form gov. 1040x 2010 form Standard mileage rate. 1040x 2010 form  For 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. 1040x 2010 form Self-employment tax. 1040x 2010 form  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. 1040x 2010 form Reminders Accounting methods. 1040x 2010 form  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. 1040x 2010 form For more information, see Inventories in chapter 2. 1040x 2010 form Reportable transactions. 1040x 2010 form  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. 1040x 2010 form You may have to pay a penalty if you are required to file Form 8886 but do not do so. 1040x 2010 form You may also have to pay interest and penalties on any reportable transaction understatements. 1040x 2010 form Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. 1040x 2010 form For more information, see the Instructions for Form 8886. 1040x 2010 form Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x 2010 form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x 2010 form 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. 1040x 2010 form Prev  Up  Next   Home   More Online Publications
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Understanding your CP12 Notice

We made changes to correct a miscalculation on your return.

Looking for information for CP12A Notice, CP12E Notice, CP12M Notice, or CP12R Notice?

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Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Review the notice, and compare our changes to the information on your tax return.
  • If you agree with the changes we made, do nothing; you should receive a refund check in 4-6 weeks, as long as you don't owe other tax or debts we're required to collect.
  • If you don't agree, call 1-800-829-8374 to review your account or contact us by mail. Include any correspondence or documentation.

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Answers to Common Questions

Why did I receive this notice?
We issue Notice CP12 when we correct one or more mistakes on your tax return, and

  • The overpayment is different from the one you expected, or
  • You have an overpayment when you thought you owed money or had an even balance.

How can I find out what caused my tax return to change?
Please contact us at the toll free number listed on the top right corner of your notice for specific information concerning your tax return.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.

If you contact us in writing within 60 days of the date of this notice, we'll reverse the change we made to your account. However, if you're unable to provide us additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case for audit. This step gives you formal appeal rights, including the right to appeal our decision in court. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don't contact us within the 60 day period, you'll lose your right to appeal our decision before payment of tax.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 19-Feb-2014

The 1040x 2010 Form

1040x 2010 form Publication 547 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 1040x 2010 form Tax questions. 1040x 2010 form Useful Items - You may want to see: What's New Section C of Form 4684 for Ponzi-type investment schemes. 1040x 2010 form  Section C of Form 4684 is new for 2013. 1040x 2010 form You must complete Section C if you are claiming a theft loss deduction due to a Ponzi-type investment scheme and are using Revenue Procedure 2009-20, as modified by Revenue Procedure 2011-58. 1040x 2010 form Section C of Form 4684 replaces Appendix A in Revenue Procedure 2009-20. 1040x 2010 form You do not need to complete Appendix A. 1040x 2010 form For details, see Losses from Ponzi-type investment schemes , later. 1040x 2010 form Reminders Future developments. 1040x 2010 form   For the latest information about developments related to Publication 547, such as legislation enacted after it was published, go to www. 1040x 2010 form irs. 1040x 2010 form gov/pub547. 1040x 2010 form Photographs of missing children. 1040x 2010 form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x 2010 form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x 2010 form 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. 1040x 2010 form Introduction This publication explains the tax treatment of casualties, thefts, and losses on deposits. 1040x 2010 form A casualty occurs when your property is damaged as a result of a disaster such as a storm, fire, car accident, or similar event. 1040x 2010 form A theft occurs when someone steals your property. 1040x 2010 form A loss on deposits occurs when your financial institution becomes insolvent or bankrupt. 1040x 2010 form This publication discusses the following topics. 1040x 2010 form Definitions of a casualty, theft, and loss on deposits. 1040x 2010 form How to figure the amount of your gain or loss. 1040x 2010 form How to treat insurance and other reimbursements you receive. 1040x 2010 form The deduction limits. 1040x 2010 form When and how to report a casualty or theft. 1040x 2010 form The special rules for disaster area losses. 1040x 2010 form Forms to file. 1040x 2010 form   Generally, when you have a casualty or theft, you have to file Form 4684. 1040x 2010 form You may also have to file one or more of the following forms. 1040x 2010 form Schedule A (Form 1040). 1040x 2010 form Form 1040NR, Schedule A (for nonresident aliens). 1040x 2010 form Schedule D. 1040x 2010 form Form 4797. 1040x 2010 form For details on which form to use, see How To Report Gains and Losses , later. 1040x 2010 form Condemnations. 1040x 2010 form   For information on condemnations of property, see Involuntary Conversions in chapter 1 of Publication 544, Sales and Other Dispositions of Assets. 1040x 2010 form Workbooks for casualties and thefts. 1040x 2010 form   Publication 584, Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property), is available to help you make a list of your stolen or damaged personal-use property and figure your loss. 1040x 2010 form It includes schedules to help you figure the loss on your home and its contents, and your motor vehicles. 1040x 2010 form   Publication 584-B, Business Casualty, Disaster, and Theft Loss Workbook, is available to help you make a list of your stolen or damaged business or income-producing property and figure your loss. 1040x 2010 form Comments and suggestions. 1040x 2010 form   We welcome your comments about this publication and your suggestions for future editions. 1040x 2010 form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x 2010 form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x 2010 form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x 2010 form   You can send your comments from www. 1040x 2010 form irs. 1040x 2010 form gov/formspubs/. 1040x 2010 form Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040x 2010 form   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. 1040x 2010 form Ordering forms and publications. 1040x 2010 form   Visit www. 1040x 2010 form irs. 1040x 2010 form 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. 1040x 2010 form Internal Revenue Service 1201 N. 1040x 2010 form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x 2010 form   If you have a tax question, check the information available on IRS. 1040x 2010 form gov or call 1-800-829-1040. 1040x 2010 form We cannot answer tax questions sent to either of the above addresses. 1040x 2010 form Useful Items - You may want to see: Publication 523 Selling Your Home 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 551 Basis of Assets 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 584-B Business Casualty, Disaster, and   Theft Loss Workbook Form (and Instructions) Schedule A (Form 1040) Itemized Deductions Form 1040NR, Schedule A Itemized Deductions (for nonresident aliens) Schedule D (Form 1040) Capital Gains and Losses 4684 Casualties and Thefts 4797 Sales of Business Property See How To Get Tax Help near the end of this publication for information about getting publications and forms. 1040x 2010 form Prev  Up  Next   Home   More Online Publications