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2012 1040 Tax Form

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2012 1040 Tax Form

2012 1040 tax form Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2012 1040 tax form Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. 2012 1040 tax form Laundering means converting “dirty” or illegally-gained money to “clean” money. 2012 1040 tax form The government can often trace this laundered money through the payments you report. 2012 1040 tax form Laws passed by Congress require you to report these payments. 2012 1040 tax form Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. 2012 1040 tax form The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. 2012 1040 tax form Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. 2012 1040 tax form For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. 2012 1040 tax form Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. 2012 1040 tax form However, you do not have to file Form 8300 if the transaction is not related to your trade or business. 2012 1040 tax form For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. 2012 1040 tax form Transaction defined. 2012 1040 tax form    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. 2012 1040 tax form Person defined. 2012 1040 tax form   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. 2012 1040 tax form   Exempt organizations, including employee plans, are also “persons. 2012 1040 tax form ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. 2012 1040 tax form Foreign transactions. 2012 1040 tax form   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. 2012 1040 tax form However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. 2012 1040 tax form Bail received by court clerks. 2012 1040 tax form   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. 2012 1040 tax form For more information about the rules that apply to court clerks, see Section 1. 2012 1040 tax form 6050I-2 of the Income Tax Regulations. 2012 1040 tax form What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). 2012 1040 tax form What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. 2012 1040 tax form Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. 2012 1040 tax form ” Cash does not include a check drawn on an individual's personal account. 2012 1040 tax form A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. 2012 1040 tax form These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. 2012 1040 tax form Example 1. 2012 1040 tax form You are a coin dealer. 2012 1040 tax form Bob Green buys gold coins from you for $13,200. 2012 1040 tax form He pays for them with $6,200 in U. 2012 1040 tax form S. 2012 1040 tax form currency and a cashier's check having a face amount of $7,000. 2012 1040 tax form The cashier's check is treated as cash. 2012 1040 tax form You have received more than $10,000 cash and must file Form 8300 for this transaction. 2012 1040 tax form Example 2. 2012 1040 tax form You are a retail jeweler. 2012 1040 tax form Mary North buys an item of jewelry from you for $12,000. 2012 1040 tax form She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. 2012 1040 tax form Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. 2012 1040 tax form You do not have to file Form 8300. 2012 1040 tax form Example 3. 2012 1040 tax form You are a boat dealer. 2012 1040 tax form Emily Jones buys a boat from you for $16,500. 2012 1040 tax form She pays for it with a cashier's check payable to you in the amount of $16,500. 2012 1040 tax form The cashier's check is not treated as cash because its face amount is more than $10,000. 2012 1040 tax form You do not have to file Form 8300 for this transaction. 2012 1040 tax form Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. 2012 1040 tax form A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). 2012 1040 tax form For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. 2012 1040 tax form The car is a consumer durable even if you sell it to a buyer who will use it in a business. 2012 1040 tax form A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). 2012 1040 tax form Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. 2012 1040 tax form To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. 2012 1040 tax form Example. 2012 1040 tax form You are a travel agent. 2012 1040 tax form Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. 2012 1040 tax form He also asks you to book hotel rooms and admission tickets for the group. 2012 1040 tax form In payment, he gives you two money orders, each for $6,000. 2012 1040 tax form You have received more than $10,000 cash in this designated reporting transaction. 2012 1040 tax form You must file Form 8300. 2012 1040 tax form Retail sale. 2012 1040 tax form   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. 2012 1040 tax form   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. 2012 1040 tax form This includes any sales of items that will be resold. 2012 1040 tax form Broker or intermediary. 2012 1040 tax form   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. 2012 1040 tax form Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. 2012 1040 tax form Exception for certain bank loans. 2012 1040 tax form   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. 2012 1040 tax form As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. 2012 1040 tax form Example. 2012 1040 tax form You are a car dealer. 2012 1040 tax form Mandy White buys a new car from you for $11,500. 2012 1040 tax form She pays you with $2,000 of U. 2012 1040 tax form S. 2012 1040 tax form currency and a cashier's check for $9,500 payable to you and her. 2012 1040 tax form You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. 2012 1040 tax form For this reason, the cashier's check is not treated as cash. 2012 1040 tax form You do not have to file Form 8300 for the transaction. 2012 1040 tax form Exception for certain installment sales. 2012 1040 tax form   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). 2012 1040 tax form However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. 2012 1040 tax form Exception for certain down payment plans. 2012 1040 tax form   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. 2012 1040 tax form You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. 2012 1040 tax form You receive it more than 60 days before the date of sale. 2012 1040 tax form You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. 2012 1040 tax form Exception for travel and entertainment. 2012 1040 tax form   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. 2012 1040 tax form You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. 2012 1040 tax form You receive it more than 60 days before the date on which the final payment is due. 2012 1040 tax form You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. 2012 1040 tax form Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. 2012 1040 tax form If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. 2012 1040 tax form If you do not know a person's TIN, you have to ask for it. 2012 1040 tax form You may be subject to penalties for an incorrect or missing TIN. 2012 1040 tax form There are three types of TINs. 2012 1040 tax form The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). 2012 1040 tax form The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). 2012 1040 tax form An ITIN has nine digits, similar to an SSN. 2012 1040 tax form The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). 2012 1040 tax form Exception. 2012 1040 tax form   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. 2012 1040 tax form S. 2012 1040 tax form trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. 2012 1040 tax form 1441-1(e)(2) or (3) or 1. 2012 1040 tax form 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. 2012 1040 tax form 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. 2012 1040 tax form S. 2012 1040 tax form citizen or resident. 2012 1040 tax form What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. 2012 1040 tax form If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. 2012 1040 tax form For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. 2012 1040 tax form Because they total $12,000 (more than $10,000), you must file Form 8300. 2012 1040 tax form More than 24 hours between transactions. 2012 1040 tax form   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. 2012 1040 tax form   For example, you are a travel agent. 2012 1040 tax form A client pays you $8,000 in cash for a trip. 2012 1040 tax form Two days later, the same client pays you $3,000 more in cash to include another person on the trip. 2012 1040 tax form These are related transactions, and you must file Form 8300 to report them. 2012 1040 tax form What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. 2012 1040 tax form A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. 2012 1040 tax form If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. 2012 1040 tax form Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. 2012 1040 tax form When, Where, and What To File The amount you receive and when you receive it determine when you must file. 2012 1040 tax form Generally, you must file Form 8300 within 15 days after receiving a payment. 2012 1040 tax form If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. 2012 1040 tax form More than one payment. 2012 1040 tax form   In some transactions, the buyer may arrange to pay you in cash installment payments. 2012 1040 tax form If the first payment is more than $10,000, you must file Form 8300 within 15 days. 2012 1040 tax form If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. 2012 1040 tax form When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. 2012 1040 tax form   After you file Form 8300, you must start a new count of cash payments received from that buyer. 2012 1040 tax form If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. 2012 1040 tax form You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. 2012 1040 tax form   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. 2012 1040 tax form Example. 2012 1040 tax form On January 10, you receive a cash payment of $11,000. 2012 1040 tax form You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. 2012 1040 tax form By January 25, you must file a Form 8300 for the $11,000 payment. 2012 1040 tax form By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. 2012 1040 tax form Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. 2012 1040 tax form Complete the form in its entirety (Parts I-IV) and include the amended information. 2012 1040 tax form Do not attach a copy of the original report. 2012 1040 tax form Where to file. 2012 1040 tax form   Mail the form to the address given in the Form 8300 instructions. 2012 1040 tax form Required statement to buyer. 2012 1040 tax form   You must give a written or electronic statement to each person named on any Form 8300 you must file. 2012 1040 tax form You can give the statement electronically only if the recipient agrees to receive it in that format. 2012 1040 tax form The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. 2012 1040 tax form It must state that you are also reporting this information to the IRS. 2012 1040 tax form   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. 2012 1040 tax form    You must keep a copy of every Form 8300 you file for 5 years. 2012 1040 tax form Examples Example 1. 2012 1040 tax form Pat Brown is the sales manager for Small Town Cars. 2012 1040 tax form On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. 2012 1040 tax form Pat asks for identification from Jane to get the necessary information to complete Form 8300. 2012 1040 tax form A filled-in form is shown in this publication. 2012 1040 tax form Pat must mail the form to the address shown in the form's instructions by January 21, 2009. 2012 1040 tax form He must also send a statement to Jane by January 31, 2010. 2012 1040 tax form Example 2. 2012 1040 tax form Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. 2012 1040 tax form Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). 2012 1040 tax form Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. 2012 1040 tax form However, he could report it if he felt it was a suspicious transaction. 2012 1040 tax form Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. 2012 1040 tax form If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). 2012 1040 tax form There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. 2012 1040 tax form If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. 2012 1040 tax form These dollar amounts are based on Section 3571 of Title 18 of the U. 2012 1040 tax form S. 2012 1040 tax form Code. 2012 1040 tax form The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. 2012 1040 tax form This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. 2012 1040 tax form Structuring means breaking up a large cash transaction into small cash transactions. 2012 1040 tax form How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 2012 1040 tax form By selecting the method that is best for you, you will have quick and easy access to tax help. 2012 1040 tax form Free help with your return. 2012 1040 tax form   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2012 1040 tax form The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2012 1040 tax form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2012 1040 tax form To find the nearest VITA or TCE site, visit IRS. 2012 1040 tax form gov or call 1-800-906-9887 or 1-800-829-1040. 2012 1040 tax form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 1040 tax form To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 2012 1040 tax form aarp. 2012 1040 tax form org/money/taxaide. 2012 1040 tax form   For more information on these programs, go to IRS. 2012 1040 tax form gov and enter keyword “VITA” in the upper right-hand corner. 2012 1040 tax form Internet. 2012 1040 tax form You can access the IRS website at IRS. 2012 1040 tax form gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. 2012 1040 tax form Go to IRS. 2012 1040 tax form gov and click on Where's My Refund. 2012 1040 tax form Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2012 1040 tax form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2012 1040 tax form Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 1040 tax form E-file your return. 2012 1040 tax form Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2012 1040 tax form Download forms, including talking tax forms, instructions, and publications. 2012 1040 tax form Order IRS products online. 2012 1040 tax form Research your tax questions online. 2012 1040 tax form Search publications online by topic or keyword. 2012 1040 tax form Use the online Internal Revenue Code, regulations, or other official guidance. 2012 1040 tax form View Internal Revenue Bulletins (IRBs) published in the last few years. 2012 1040 tax form Figure your withholding allowances using the withholding calculator online at  www. 2012 1040 tax form irs. 2012 1040 tax form gov/individuals. 2012 1040 tax form Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. 2012 1040 tax form irs. 2012 1040 tax form gov/individuals. 2012 1040 tax form Sign up to receive local and national tax news by email. 2012 1040 tax form Get information on starting and operating a small business. 2012 1040 tax form Phone. 2012 1040 tax form Many services are available by phone. 2012 1040 tax form   Ordering forms, instructions, and publications. 2012 1040 tax form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2012 1040 tax form You should receive your order within 10 days. 2012 1040 tax form Asking tax questions. 2012 1040 tax form Call the IRS with your tax questions at 1-800-829-1040. 2012 1040 tax form Solving problems. 2012 1040 tax form You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2012 1040 tax form An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2012 1040 tax form Call your local Taxpayer Assistance Center for an appointment. 2012 1040 tax form To find the number, go to www. 2012 1040 tax form irs. 2012 1040 tax form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2012 1040 tax form TTY/TDD equipment. 2012 1040 tax form If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2012 1040 tax form TeleTax topics. 2012 1040 tax form Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2012 1040 tax form Refund information. 2012 1040 tax form You can check the status of your refund on the new IRS phone app. 2012 1040 tax form Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. 2012 1040 tax form IRS2Go is a new way to provide you with information and tools. 2012 1040 tax form To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 2012 1040 tax form Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2012 1040 tax form If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2012 1040 tax form Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 1040 tax form If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 2012 1040 tax form Other refund information. 2012 1040 tax form To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 2012 1040 tax form Evaluating the quality of our telephone services. 2012 1040 tax form To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2012 1040 tax form One method is for a second IRS representative to listen in on or record random telephone calls. 2012 1040 tax form Another is to ask some callers to complete a short survey at the end of the call. 2012 1040 tax form Walk-in. 2012 1040 tax form Many products and services are available on a walk-in basis. 2012 1040 tax form   Products. 2012 1040 tax form You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 1040 tax form Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 2012 1040 tax form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2012 1040 tax form Services. 2012 1040 tax form You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2012 1040 tax form An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2012 1040 tax form If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 2012 1040 tax form No appointment is necessary—just walk in. 2012 1040 tax form If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2012 1040 tax form A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2012 1040 tax form If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2012 1040 tax form All other issues will be handled without an appointment. 2012 1040 tax form To find the number of your local office, go to www. 2012 1040 tax form irs. 2012 1040 tax form gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2012 1040 tax form Mail. 2012 1040 tax form You can send your order for forms, instructions, and publications to the address below. 2012 1040 tax form You should receive a response within 10 days after your request is received. 2012 1040 tax form  Internal Revenue Service 1201 N. 2012 1040 tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 2012 1040 tax form   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 1040 tax form Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 2012 1040 tax form We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 2012 1040 tax form Remember, the worst thing you can do is nothing at all. 2012 1040 tax form   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 2012 1040 tax form You face (or your business is facing) an immediate threat of adverse action. 2012 1040 tax form You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 2012 1040 tax form   If you qualify for our help, we’ll do everything we can to get your problem resolved. 2012 1040 tax form You will be assigned to one advocate who will be with you at every turn. 2012 1040 tax form We have offices in every state, the District of Columbia, and Puerto Rico. 2012 1040 tax form Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 2012 1040 tax form And our services are always free. 2012 1040 tax form   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 2012 1040 tax form Our tax toolkit at www. 2012 1040 tax form TaxpayerAdvocate. 2012 1040 tax form irs. 2012 1040 tax form gov can help you understand these rights. 2012 1040 tax form   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 2012 1040 tax form irs. 2012 1040 tax form gov/advocate. 2012 1040 tax form You can also call our toll-free number at 1-877-777-4778. 2012 1040 tax form   TAS also handles large-scale or systemic problems that affect many taxpayers. 2012 1040 tax form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2012 1040 tax form irs. 2012 1040 tax form gov/advocate. 2012 1040 tax form Low Income Taxpayer Clinics (LITCs). 2012 1040 tax form   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 2012 1040 tax form Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 2012 1040 tax form These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 2012 1040 tax form Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 2012 1040 tax form For more information and to find a clinic near you, see the LITC page on www. 2012 1040 tax form irs. 2012 1040 tax form gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 1040 tax form This publication is also available by calling 1-800-829-3676 or at your local IRS office. 2012 1040 tax form Free tax services. 2012 1040 tax form   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 2012 1040 tax form Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 2012 1040 tax form The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 2012 1040 tax form The majority of the information and services listed in this publication are available to you free of charge. 2012 1040 tax form If there is a fee associated with a resource or service, it is listed in the publication. 2012 1040 tax form   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2012 1040 tax form DVD for tax products. 2012 1040 tax form You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2012 1040 tax form Prior-year forms, instructions, and publications. 2012 1040 tax form Tax Map: an electronic research tool and finding aid. 2012 1040 tax form Tax law frequently asked questions. 2012 1040 tax form Tax Topics from the IRS telephone response system. 2012 1040 tax form Internal Revenue Code—Title 26 of the U. 2012 1040 tax form S. 2012 1040 tax form Code. 2012 1040 tax form Links to other Internet based Tax Research Materials. 2012 1040 tax form Fill-in, print, and save features for most tax forms. 2012 1040 tax form Internal Revenue Bulletins. 2012 1040 tax form Toll-free and email technical support. 2012 1040 tax form Two releases during the year. 2012 1040 tax form  – The first release will ship the beginning of January. 2012 1040 tax form  – The final release will ship the beginning of March. 2012 1040 tax form Purchase the DVD from National Technical Information Service (NTIS) at www. 2012 1040 tax form irs. 2012 1040 tax form gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 2012 1040 tax form This image is too large to be displayed in the current screen. 2012 1040 tax form Please click the link to view the image. 2012 1040 tax form Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications
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Time May be Running Out -- March 31 is an Important Deadline

IRS Health Care Tax Tip 2014-11, March 25, 2014                                                Español

Time May be Running Out – March 31 is an Important Deadline

Health Care Law Considerations for 2014

For most people, the Affordable Care Act has no effect on the 2013 income tax return they are filing in 2014. However, some people may need to make important decisions by the March 31, 2014 deadline for open enrollment. 

Below are five things about the health care law you may need to consider soon.

  • Currently Insured – No Change: If you already insured, you do not need to do anything more than continue your insurance.
  • Uninsured – Enroll by March 31: The open enrollment period to purchase health care coverage through the Health Insurance Marketplace for 2014 runs through March 31, 2014. When you get health insurance through the marketplace, you may be able to get advance payments of the premium tax credit that will immediately help lower your monthly premium. Learn more at HealthCare.gov.
  • Premium Tax Credit To Lower Your Monthly Premium: If you get insurance through the Marketplace, you may be eligible to claim the premium tax credit. You can elect to have advance payments of the tax credit sent directly to your insurer during 2014 so that the monthly premium you pay is lower, or wait to claim the credit when you file your tax return in 2015. If you choose to have advance payments sent to your insurer, you will have to reconcile the payments on your 2014 tax return, which will be filed in 2015. If you’re already receiving advance payments of the credit, you need to do nothing at this time unless you have a change in circumstance like a change in income or family size. Learn More.
  • Change in Circumstances: If you're receiving advance payments of the premium tax credit to help pay for your insurance coverage, you should report life changes, such as income, marital status or family size changes, to the Marketplace. Reporting changes will help to make sure you have the right coverage and are getting the proper amount of advance payments of the premium tax credit.
  • Individual Shared Responsibility Payment: Starting January 2014, you and your family have been required to have health care coverage or have an exemption from coverage.  Most people already have qualifying health care coverage.  These individuals will not need to do anything more than maintain that coverage throughout 2014. If you can afford coverage but decide not to buy it and remain uninsured, you may have to make an individual shared responsibility payment when you file your 2014 tax return in 2015. Learn More.

 

More Information

Find out more tax-related provisions of the health care law at IRS.gov/aca

Find out more about the Health Insurance Marketplace at HealthCare.gov.

To receive copies of IRS tax tips via email, subscribe at www.irs.gov/uac/Subscribe-to-IRS-Tax-Tips.

Page Last Reviewed or Updated: 26-Mar-2014

 

The 2012 1040 Tax Form

2012 1040 tax form How To Get Tax Help Table of Contents You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get more information from the IRS in several ways. 2012 1040 tax form By selecting the method that is best for you, you will have quick and easy access to tax help. 2012 1040 tax form Contacting your Taxpayer Advocate. 2012 1040 tax form   If you have attempted to deal with an IRS problem unsuccessfully, you should contact your Taxpayer Advocate. 2012 1040 tax form   The Taxpayer Advocate represents your interests and concerns within the IRS by protecting your rights and resolving problems that have not been fixed through normal channels. 2012 1040 tax form While Taxpayer Advocates cannot change the tax law or make a technical tax decision, they can clear up problems that resulted from previous contacts and ensure that your case is given a complete and impartial review. 2012 1040 tax form   To contact your Taxpayer Advocate: Call the Taxpayer Advocate at 1–877–777–4778. 2012 1040 tax form Call the IRS at 1–800–829–1040. 2012 1040 tax form Call, write, or fax the Taxpayer Advocate office in your area. 2012 1040 tax form Call 1–800–829–4059 if you are a TTY/TDD user. 2012 1040 tax form   For more information, see Publication 1546, The Taxpayer Advocate Service of the IRS. 2012 1040 tax form Free tax services. 2012 1040 tax form   To find out what services are available, get Publication 910, Guide to Free Tax Services. 2012 1040 tax form It contains a list of free tax publications and an index of tax topics. 2012 1040 tax form It also describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 2012 1040 tax form Personal computer. 2012 1040 tax form With your personal computer and modem, you can access the IRS on the Internet at www. 2012 1040 tax form irs. 2012 1040 tax form gov. 2012 1040 tax form While visiting our web site, you can: Find answers to questions you may have. 2012 1040 tax form Download forms and publications or search for forms and publications by topic or keyword. 2012 1040 tax form View forms that may be filled in electronically, print the completed form, and then save the form for recordkeeping. 2012 1040 tax form View Internal Revenue Bulletins published in the last few years. 2012 1040 tax form Search regulations and the Internal Revenue Code. 2012 1040 tax form Receive our electronic newsletters on hot tax issues and news. 2012 1040 tax form Get information on starting and operating a small business. 2012 1040 tax form You can also reach us with your computer using File Transfer Protocol at ftp. 2012 1040 tax form irs. 2012 1040 tax form gov. 2012 1040 tax form TaxFax Service. 2012 1040 tax form Using the phone attached to your fax machine, you can receive forms and instructions by calling 703–368–9694. 2012 1040 tax form Follow the directions from the prompts. 2012 1040 tax form When you order forms, enter the catalog number for the form you need. 2012 1040 tax form The items you request will be faxed to you. 2012 1040 tax form For help with transmission problems, call the FedWorld Help Desk at 703–487–4608. 2012 1040 tax form Phone. 2012 1040 tax form Many services are available by phone. 2012 1040 tax form Ordering forms, instructions, and publications. 2012 1040 tax form Call 1–800–829–3676 to order current and prior year forms, instructions, and publications. 2012 1040 tax form Asking tax questions. 2012 1040 tax form Call the IRS with your tax questions at 1–800–829–1040. 2012 1040 tax form TTY/TDD equipment. 2012 1040 tax form If you have access to TTY/TDD equipment, call 1–800–829–4059 to ask tax questions or to order forms and publications. 2012 1040 tax form TeleTax topics. 2012 1040 tax form Call 1–800–829–4477 to listen to pre-recorded messages covering various tax topics. 2012 1040 tax form Evaluating the quality of our telephone services. 2012 1040 tax form To ensure that IRS representatives give accurate, courteous, and professional answers, we evaluate the quality of our telephone services in several ways. 2012 1040 tax form A second IRS representative sometimes monitors live telephone calls. 2012 1040 tax form That person only evaluates the IRS assistor and does not keep a record of any taxpayer's name or tax identification number. 2012 1040 tax form We sometimes record telephone calls to evaluate IRS assistors objectively. 2012 1040 tax form We hold these recordings no longer than one week and use them only to measure the quality of assistance. 2012 1040 tax form We value our customers' opinions. 2012 1040 tax form Throughout this year, we will be surveying our customers for their opinions on our service. 2012 1040 tax form Walk-in. 2012 1040 tax form You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 1040 tax form Some IRS offices, libraries, grocery stores, copy centers, city and county governments, credit unions, and office supply stores have an extensive collection of products available to print from a CD-ROM or photocopy from reproducible proofs. 2012 1040 tax form Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2012 1040 tax form Mail. 2012 1040 tax form You can send your order for forms, instructions, and publications to the Distribution Center nearest to you and receive a response within 10 workdays after your request is received. 2012 1040 tax form Find the address that applies to your part of the country. 2012 1040 tax form Western part of U. 2012 1040 tax form S. 2012 1040 tax form : Western Area Distribution Center Rancho Cordova, CA 95743–0001 Central part of U. 2012 1040 tax form S. 2012 1040 tax form : Central Area Distribution Center P. 2012 1040 tax form O. 2012 1040 tax form Box 8903 Bloomington, IL 61702–8903 Eastern part of U. 2012 1040 tax form S. 2012 1040 tax form and foreign addresses: Eastern Area Distribution Center P. 2012 1040 tax form O. 2012 1040 tax form Box 85074 Richmond, VA 23261–5074 CD-ROM. 2012 1040 tax form You can order IRS Publication 1796, Federal Tax Products on CD-ROM, and obtain: Current tax forms, instructions, and publications. 2012 1040 tax form Prior-year tax forms and instructions. 2012 1040 tax form Popular tax forms that may be filled in electronically, printed out for submission, and saved for recordkeeping. 2012 1040 tax form Internal Revenue Bulletins. 2012 1040 tax form The CD-ROM can be purchased from National Technical Information Service (NTIS) by calling 1–877–233–6767 or on the Internet at www. 2012 1040 tax form irs. 2012 1040 tax form gov. 2012 1040 tax form The first release is available in mid-December and the final release is available in late January. 2012 1040 tax form IRS Publication 3207, Small Business Resource Guide, is an interactive CD-ROM that contains information important to small businesses. 2012 1040 tax form It is available in mid-February. 2012 1040 tax form You can get a free copy by calling 1–800–829–3676 or visiting the IRS web site at www. 2012 1040 tax form irs. 2012 1040 tax form gov. 2012 1040 tax form Prev  Up  Next   Home   More Online Publications