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2012 1040a

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2012 1040a

2012 1040a 7. 2012 1040a   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2012 1040a Free help with your tax return. 2012 1040a   You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 1040a The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 1040a The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 1040a 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 1040a In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2012 1040a To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 1040a gov, download the IRS2Go app, or call 1-800-906-9887. 2012 1040a   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 1040a To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 1040a aarp. 2012 1040a org/money/taxaide or call 1-888-227-7669. 2012 1040a For more information on these programs, go to IRS. 2012 1040a gov and enter “VITA” in the search box. 2012 1040a Internet. 2012 1040a    IRS. 2012 1040a gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 1040a Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 1040a Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2012 1040a Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 1040a gov or download the IRS2Go app and select the Refund Status option. 2012 1040a The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 1040a Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2012 1040a You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 1040a The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 1040a Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 1040a No need to wait on the phone or stand in line. 2012 1040a The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2012 1040a When you reach the response screen, you can print the entire interview and the final response for your records. 2012 1040a New subject areas are added on a regular basis. 2012 1040a  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 1040a gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 1040a You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 1040a The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2012 1040a When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2012 1040a Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2012 1040a You can also ask the IRS to mail a return or an account transcript to you. 2012 1040a Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 1040a gov or by calling 1-800-908-9946. 2012 1040a Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 1040a Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2012 1040a Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 1040a If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2012 1040a Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 1040a gov and enter Where's My Amended Return? in the search box. 2012 1040a You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 1040a It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 1040a Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 1040a gov. 2012 1040a Select the Payment tab on the front page of IRS. 2012 1040a gov for more information. 2012 1040a Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 1040a Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 1040a gov. 2012 1040a Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2012 1040a Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 1040a gov. 2012 1040a Request an Electronic Filing PIN by going to IRS. 2012 1040a gov and entering Electronic Filing PIN in the search box. 2012 1040a Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 1040a Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 1040a gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 1040a An employee can answer questions about your tax account or help you set up a payment plan. 2012 1040a Before you visit, check the Office Locator on IRS. 2012 1040a gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2012 1040a If you have a special need, such as a disability, you can request an appointment. 2012 1040a Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 1040a Apply for an Employer Identification Number (EIN). 2012 1040a Go to IRS. 2012 1040a gov and enter Apply for an EIN in the search box. 2012 1040a Read the Internal Revenue Code, regulations, or other official guidance. 2012 1040a Read Internal Revenue Bulletins. 2012 1040a Sign up to receive local and national tax news and more by email. 2012 1040a Just click on “subscriptions” above the search box on IRS. 2012 1040a gov and choose from a variety of options. 2012 1040a Phone. 2012 1040a    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 1040a Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 1040a Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2012 1040a gov, or download the IRS2Go app. 2012 1040a Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2012 1040a The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 1040a Most VITA and TCE sites offer free electronic filing. 2012 1040a Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 1040a Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 1040a Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2012 1040a If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2012 1040a The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 1040a Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 1040a Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 1040a The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 1040a Note, the above information is for our automated hotline. 2012 1040a Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2012 1040a Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 1040a You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 1040a It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 1040a Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2012 1040a You should receive your order within 10 business days. 2012 1040a Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2012 1040a If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2012 1040a Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 1040a The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 1040a These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2012 1040a Walk-in. 2012 1040a   You can find a selection of forms, publications and services — in-person. 2012 1040a Products. 2012 1040a You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 1040a Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 1040a Services. 2012 1040a You can walk in to your local TAC for face-to-face tax help. 2012 1040a An employee can answer questions about your tax account or help you set up a payment plan. 2012 1040a Before visiting, use the Office Locator tool on IRS. 2012 1040a gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2012 1040a Mail. 2012 1040a   You can send your order for forms, instructions, and publications to the address below. 2012 1040a You should receive a response within 10 business days after your request is received. 2012 1040a Internal Revenue Service 1201 N. 2012 1040a Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2012 1040a The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 1040a Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 1040a   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2012 1040a We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2012 1040a You face (or your business is facing) an immediate threat of adverse action. 2012 1040a You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 1040a   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2012 1040a Here's why we can help: TAS is an independent organization within the IRS. 2012 1040a Our advocates know how to work with the IRS. 2012 1040a Our services are free and tailored to meet your needs. 2012 1040a We have offices in every state, the District of Columbia, and Puerto Rico. 2012 1040a   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2012 1040a   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 1040a If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2012 1040a Low Income Taxpayer Clinics. 2012 1040a   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. 2012 1040a Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 1040a Visit www. 2012 1040a TaxpayerAdvocate. 2012 1040a irs. 2012 1040a gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 1040a Prev  Up  Next   Home   More Online Publications
 
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General FAQs on Payment Card and Third Party Network Transactions

I received Form 1099-K. How do I report it on my tax return?

Separate reporting of these transactions is not required. However, you should follow the return instructions on the form you are completing to report your gross receipts or sales. You should report items that qualify as a trade or business expense on the appropriate line item of Schedules C, E and F.

What is a participating payee?

A participating payee is:

  • Any person who accepts a payment card as payment, or
  • Any person who accepts payment made by a third party settlement organization on behalf of the purchaser or customer.

Why is this reporting necessary?

This reporting is required by law. Third party information reporting has been shown to increase voluntary tax compliance and improve collections and assessments within IRS.

How are reportable transactions to be reported to IRS?

Gross payment card and third party network transaction amounts are reported on the Form 1099-K, Payment Card and Third Party Network Transactions.

What information must be reported on the Form 1099-K?

The gross amount of reportable payment transactions for the calendar year and its corresponding months are required to be reported for each payee. The reporting of both annual and monthly amounts is necessary to resolve differences between information returns and tax returns of fiscal year filers. The name, address and taxpayer identification number of each participating payee must also be included on the form.

When are Forms 1099-K due?

Information reporting for payment card and third party network transactions is due to the IRS on the last day of February of the year following the transactions. If filing electronically, it is due the first day of April of the year following the transactions.

May Forms 1099-K be filed electronically?

Yes. Those required to file may do so through the FIRE (Filing Information Returns Electronically) system. If a payment settlement entity has more than 250 individual information returns to file in any calendar year, they all must be submitted electronically. Existing users may log into FIRE. New users may create an account and test their file before submitting.

For more information, review Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. If you are considering filing on paper, review General Instructions for Certain Information Returns.

What are payee statements and when are they due?

Every payment settlement entity required to file a Form 1099-K must also furnish to each participating payee a written statement with the same information reported to the IRS. The statements must be furnished to the payee by January 31 of the year following the transactions.

May payee statements be furnished to participating payees electronically?

Yes. With the participating payee’s prior consent, payee statements may be provided electronically. This consent may be granted electronically. (See Treasury regulations section 1.6050W-2 for instructions for receiving consent from payees.) If a payee statement is furnished electronically, an email address for the reporting entity may be provided in lieu of a phone number.

Is there a de minimis exception for Forms 1099-K by third party settlement organizations?  

There is a “de minimis” exception from reporting for a third party settlement organization with respect to third party network transactions. If payments to a participating payee exceed $20,000 and exceed 200 transactions within the calendar year they must file for that participating payee.

Does the de minimis exception described above apply to payment card transactions?

No. The “de minimis” exception does not apply to payment card transactions settled by merchant acquiring entities.

What constitutes the "gross amount" of reportable transactions?

The "gross amount" of reportable transactions means the total unadjusted dollar amount of aggregate payment transactions for each participating payee.  

Are foreign payment settlement entities subject to the reporting requirements?

Yes. The statute and regulations establish that a "payment settlement entity" may be a domestic or foreign entity.

Are payment settlement entities required to report the transactions of governmental units, whether state or federal?

Yes. The term "participating payees" includes any governmental unit.

What is payment card and third party network reporting?

Under section 6050W of the Internal Revenue Code, payment settlement entities (merchant acquiring entities and third party settlement organizations) must report payment card and third party network transactions. This reporting requirement began in early 2012 for payment card and third party network transactions that occurred in 2011.

Are purchases made with stored-value cards or gift cards reportable transactions?

It depends.

  • Purchases are not reportable when the card is accepted as payment by the issuer or someone who is related to the issuer of the card (such as a subsidiary company or the company itself). Under these circumstances, the stored-value cards do not fit the definition of a "payment card" and purchases made with such cards are therefore not reportable. 
  • Purchases are reportable when the stored-value card is accepted by a network of persons unrelated to the issuer and each other.

For the definition of unrelated person see section 267(b) of the Internal Revenue Code, including the application of section 267(b) and (e)(3), or section 707(b)(1).

If transactions are already reportable on other information returns, must they be reported again by payment settlement entities?

No. If a transaction is reportable by a PSE both under section 6041 or section 6041 A(a) and under section 6050W, the transaction must be reported on a Form 1099-K and not a Form 1099-MISC.

If a worker at a trade or business is an independent contractor, and the independent contractor swipes payment cards on behalf of the trade or business in the normal course of business (in other words, the trade or business, not the independent contractor, receives the proceeds), should the trade or business report payments to the worker on Form 1099-K or Form 1099-MISC?

In this situation, the trade or business should continue to report payments made to independent contractors on Form 1099-MISC as they have done in the past. However, the business will receive a Form 1099-K for these payment card transactions from the payment settlement entity.

How can payee TINs be verified?

Verification of payee TINs is done through the Taxpayer Identification Number (TIN) Matching Program.   

For further information please visit General Instructions for Certain Information Returns - Introductory Material or call 1-866-255-0654.

Can the entity responsible for filing Form 1099-K contract with a third party to prepare and file these returns?

Yes. However, the entity responsible for filing (i.e., the entity that submits the instructions to transfer funds) is liable for any applicable penalties under sections 6721 and 6722 if the reporting requirements are not met. In addition, the name, address and Taxpayer Identification Number of the entity responsible for filing must be reported on the Form 1099-K in the box for the filer's information.

What is Form 1099-K?

The Form 1099-K, Payment Card and Third Party Network Transactions, is an information return that reports the gross amount of reportable transactions for the calendar year to the IRS.

If you receive a Form 1099-K, you should retain it for your records and may use it to assist you in completing your tax returns.

I filed Form 1099-K last year. What changes will I see on my 2013 Form 1099-K?

IRS modified calendar year 2013 Form 1099-K to improve compliance effectiveness. These changes include:

  • Box 3 (Number of payment transactions) is no longer optional for calendar year 2013 and should reflect the number of purchase transactions (not including refund transactions) processed through the payment card or the third party network.
  • Box 4 (Federal income tax withheld) was added to reflect amounts that may have been withheld by the payer, such as backup withholding. The recipient of the Form 1099-K should include this amount on their income tax return as tax withheld.
  • Boxes 6, 7 & 8 were added to be consistent with other information returns and reflect the State, State ID Number and State Income Tax Withheld, respectively.

What are payment settlement entities?

A payment settlement entity is an entity that makes payment in settlement of a payment card transaction or third party network transaction. Payment Settlement Entities are often referred to as “PSEs” and can take one of two forms:

  • Merchant Acquiring Entity: A bank or other organization that has the contractual obligation to make payment to participating payees in settlement of payment card transactions
  • Third Party Settlement Organization: The central organization that has the contractual obligation to make payment to participating payees of third party network transactions

If I use a payment card (or a third party settlement organization) to pay for a purchase, do these payment card reporting rules affect me and will I receive a Form 1099-K?

No. Individuals will not receive a Form 1099-K for making a purchase. These provisions affect only businesses or entities that accept payment cards or use third party network settlement organizations for payment of goods or services.

Do payment settlement entities adjust the "gross amount" to account for fees, refunds, charge-backs or other costs and refunded amounts?

No. The "gross amount" is the total unadjusted dollar amount of the payment transactions for a participating payee. This amount is not to be adjusted to account for any fees, refunds, or any other amounts.

What do I do with the information on Form 1099-K?

The Form 1099-K is an information return. Use this information return in conjunction with your other tax records to determine your correct tax. To get further information on record keeping, check out Publication 552, for individuals or Publication 583, Starting a Business and Keeping Record.  

How will IRS use the data?

The IRS will use the data from the Form 1099-K to develop:

  • Taxpayer education and outreach products and services.
  • New examination and collection approaches.    

What do I do if I think my Form 1099-K is incorrect?

If you believe the information on a Form 1099-K is incorrect, the form has been issued in error, or you have a question relating to the form, contact the filer, whose name appears in the upper left corner on the front of the form.

Or you may contact the payer, or PSE, whose name and phone number are shown in the lower left corner of the form. If you cannot get this form corrected, you may attach an explanation to your tax return and report your income correctly.

To get the further information on Information Returns, check out the General Instructions for Certain Information Returns.

Where can I call if I have a question on the Form 1099-K?

Payors who have questions about the Form 1099-K itself, may call the IRS at 1-866-455-7438. Payees who have questions about the information on a Form 1099-K they have received should contact the filer, whose name appears in the upper left corner on the form.  

I own a small business and also have a not-for-profit hobby. I do not accept payment cards for payment for either, but I do use a credit card and third party settlement organization to make purchases for both. Do the payment card reporting rules affect me?

No. The provisions for payment settlement entity reporting affect only those businesses or entities that accept these forms of payment for goods or services.

Since you do not accept these forms of payments, you will not receive a Form 1099-K for your sales.

Additionally, you will not receive a Form 1099-K for your purchases. Individuals and businesses only receive Form 1099-K for receiving payment for goods and services in reportable transactions.

I occasionally sell items on an Internet auction site and accept payment cards. How do the payment settlement entity reporting rules affect me?

If you accept payment cards as a form of payment, you will receive a Form 1099-K for the gross amount of proceeds for the goods or services purchased from you through the use of a payment card in a calendar year. Further, if you accept payments from a third party settlement organization, you should receive a Form 1099-K from that organization only if:

  • The total number of your transactions exceeds 200 

AND 

  • The aggregate value exceeds $20,000 in a calendar year.

If I have a holiday craft business and accept payment cards for payments, how do the payment settlement entity reporting rules affect me?

If you are set up to accept payment cards as a form of payment, you will receive a Form 1099-K for the gross amount of the proceeds for the goods or services purchased from you through the use of a payment card in a calendar year. Further, if you accept payments from a third party settlement organization, you should receive a Form 1099-K only if:

  • the total number of your transactions exceeds 200 

AND

  • the aggregate value exceeds $20,000 in a calendar year.

 

Page Last Reviewed or Updated: 20-Mar-2014

The 2012 1040a

2012 1040a Index A Assistance (see Tax help) B Base amount, Base amount. 2012 1040a C Canadian social security benefits, Canadian or German social security benefits paid to U. 2012 1040a S. 2012 1040a residents. 2012 1040a Children's benefits, Children's benefits. 2012 1040a Comments on publication, Comments and suggestions. 2012 1040a D Deductions related to benefits, Deductions Related to Your Benefits $3,000 or less, Deduction $3,000 or less. 2012 1040a $3,000. 2012 1040a 01 or more, Deduction more than $3,000. 2012 1040a Disability benefits repaid, Disability payments. 2012 1040a E Estimated tax, Tax withholding and estimated tax. 2012 1040a F Form 1040, Reporting on Form 1040. 2012 1040a Form 1040A, Reporting on Form 1040A. 2012 1040a Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form RRB-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. 2012 1040a , Form RRB-1099, Payments by the Railroad Retirement Board 2013 Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Form SSA-1099, Lump-sum payment reported on Form SSA-1099 or RRB-1099. 2012 1040a , Appendix Form W-4V, Tax withholding and estimated tax. 2012 1040a Free tax services, Free help with your tax return. 2012 1040a Future developments Product page, Reminders G German social security benefits, Canadian or German social security benefits paid to U. 2012 1040a S. 2012 1040a residents. 2012 1040a H Help (see Tax help) J Joint returns, Joint return. 2012 1040a L Legal expenses, Legal expenses. 2012 1040a Lump-sum election, Lump-Sum Election Example, Example M Missing children, photographs of, Reminders N Nonresident aliens, Nonresident aliens. 2012 1040a Form RRB-1042S, Form RRB-1042S, Payments by the Railroad Retirement Board 2013 (Nonresident Aliens) Form SSA-1042S, Form SSA-1042S, Social Security Benefit Statement 2013 (Nonresident Aliens) Nontaxable benefits, Benefits not taxable. 2012 1040a P Permanent resident aliens, Lawful permanent residents. 2012 1040a Publications (see Tax help) R Railroad retirement benefits, Introduction Repayments Benefits received in earlier year, Repayment of benefits. 2012 1040a , Repayment of benefits received in an earlier year. 2012 1040a Disability benefits, Disability payments. 2012 1040a Gross benefits, Repayment of benefits. 2012 1040a , Repayments More Than Gross Benefits Reporting requirements, How To Report Your Benefits Lump-sum payment, Lump-sum payment reported on Form SSA-1099 or RRB-1099. 2012 1040a S Social Security benefits, Introduction Suggestions for publication, Comments and suggestions. 2012 1040a T Tax help, How To Get Tax Help Taxable benefits Determination of, Are Any of Your Benefits Taxable?, How Much Is Taxable? Maximum taxable part, Maximum taxable part. 2012 1040a Person receiving benefits determines, Who is taxed. 2012 1040a Worksheets, Worksheet A. 2012 1040a Examples, Examples, Worksheets Which to use, Which worksheet to use. 2012 1040a Total income, figuring, Figuring total income. 2012 1040a TTY/TDD information, How To Get Tax Help U U. 2012 1040a S. 2012 1040a citizens residing abroad, U. 2012 1040a S. 2012 1040a citizens residing abroad. 2012 1040a U. 2012 1040a S. 2012 1040a residents Canadian or German social security benefits paid to, Canadian or German social security benefits paid to U. 2012 1040a S. 2012 1040a residents. 2012 1040a W Withholding, Tax withholding and estimated tax. 2012 1040a Exemption from, Exemption from withholding. 2012 1040a Form W-4V, Tax withholding and estimated tax. 2012 1040a Voluntary, Tax withholding and estimated tax. 2012 1040a Worksheets Taxable benefits Blank Worksheet 1, Worksheets Filled-in Worksheet 1, Filled-in Worksheet 1. 2012 1040a Figuring Your Taxable Benefits, Filled-in Worksheet 1. 2012 1040a Figuring Your Taxable Benefits, Filled-in Worksheet 1. 2012 1040a Figuring Your Taxable Benefits, Filled-in Worksheet 1. 2012 1040a Figuring Your Taxable Benefits Quick calculation, sample, Worksheet A. 2012 1040a Prev  Up     Home   More Online Publications