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

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

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

3. E-File for FREE

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

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

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

2012 1040a

Free 1040x SoftwareFile State Return For FreeFile State Return OnlyExample Of Form 1040x Amended Tax ReturnFree Tax Filing State2011 Ez Tax FormFiling Taxes With Unemployment Income 2011Www Freetax ComWhere Can I Get My State Taxes Done For FreeCan I Efile My State Taxes For FreeWho Can File A 1040ezVita Tax LocationsFree Taxes H&r BlockFree Filing State Taxes2011 Tax Return FormsFiling A 1040x Online2012 Amended Tax FormWhere To Get A 1040x FormFile Tax Extension Electronically For FreeFile 2010 Taxes FreeTax Amendment Form 20112012 Tax1040 XFederal Tax Forms 1040ezH&r Block Free File 2012Free 2012 Federal Tax FilingTax Form 1040ezFree Tax Act 2012Instructions For Form 1040ezTurbotax Deluxe Federal E File State 2010 Old VersionTax Deductions For College StudentsH&r Block 2011 Tax SoftwareForma 10402010 TaxactIncome Tax AmendmentFile 2006 Tax ReturnHow Do I File An Amendment To My Tax ReturnFile State Tax OnlineFile Past Year TaxesDo I File Amended Return

2012 1040a

2012 1040a 1. 2012 1040a   Filing Information Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Filing RequirementsWhen To File and Pay Foreign Currency Does My Return Have To Be On Paper? Where To File Nonresident Alien Spouse Treated as a ResidentSocial Security Number (SSN) How To Make the Choice Suspending the Choice Ending the Choice Estimated Tax Other Forms You May Have To File Topics - This chapter discusses: Whether you have to file a return, When to file your return and pay any tax due, How to treat foreign currency, How to file electronically, Where to file your return, When you can treat your nonresident alien spouse as a resident, and When you may have to make estimated tax payments. 2012 1040a Useful Items - You may want to see: Publication 3 Armed Forces' Tax Guide 501 Exemptions, Standard Deduction, and Filing Information 505 Tax Withholding and Estimated Tax 519 U. 2012 1040a S. 2012 1040a Tax Guide for Aliens 970 Tax Benefits for Education Form (and Instructions) 1040-ES Estimated Tax for Individuals 1040X Amended U. 2012 1040a S. 2012 1040a Individual Income Tax Return 2350 Application for Extension of Time To File U. 2012 1040a S. 2012 1040a Income Tax Return 2555 Foreign Earned Income 2555-EZ Foreign Earned Income Exclusion 4868 Application for Automatic Extension of Time To File U. 2012 1040a S. 2012 1040a Individual Income Tax Return 8822 Change of Address See chapter 7 for information about getting these publications and forms. 2012 1040a Filing Requirements If you are a U. 2012 1040a S. 2012 1040a citizen or resident alien, the rules for filing income, estate, and gift tax returns and for paying estimated tax are generally the same whether you are in the United States or abroad. 2012 1040a Your income, filing status, and age generally determine whether you must file an income tax return. 2012 1040a Generally, you must file a return for 2013 if your gross income from worldwide sources is at least the amount shown for your filing status in the following table. 2012 1040a Filing Status*   Amount Single $10,000 65 or older $11,500 Head of household $12,850 65 or older $14,350 Qualifying widow(er) $16,100 65 or older $17,300 Married filing jointly $20,000 Not living with spouse at end of year $3,900 One spouse 65 or older $21,200 Both spouses 65 or older $22,400 Married filing separately $3,900 *If you are the dependent of another taxpayer, see the instructions for Form 1040 for more information on whether you must file a return. 2012 1040a Gross income. 2012 1040a   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. 2012 1040a   For purposes of determining whether you must file a return, gross income includes any income that you can exclude as foreign earned income or as a foreign housing amount. 2012 1040a If you are self-employed, your gross income includes the amount on Part I, line 7 of Schedule C (Form 1040), Profit or Loss From Business, or line 1 of Schedule C-EZ (Form 1040), Net Profit From Business. 2012 1040a Self-employed individuals. 2012 1040a   If your net earnings from self-employment are $400 or more, you must file a return even if your gross income is below the amount listed for your filing status in the table shown earlier. 2012 1040a Net earnings from self-employment are defined in Publication 334, Tax Guide for Small Business. 2012 1040a 65 or older. 2012 1040a   You are considered to be age 65 on the day before your 65th birthday. 2012 1040a For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. 2012 1040a Residents of U. 2012 1040a S. 2012 1040a possessions. 2012 1040a   If you are (or were) a bona fide resident of a U. 2012 1040a S. 2012 1040a possession, you may be required to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U. 2012 1040a S. 2012 1040a Possession. 2012 1040a See the instructions for the form for more information. 2012 1040a When To File and Pay If you file on a calendar year basis, the due date for filing your return is April 15 of the following year. 2012 1040a If you file on a fiscal year basis (a year ending on the last day of any month except December), the due date is 3 months and 15 days after the close of your fiscal year. 2012 1040a In general, the tax shown on your return should be paid by the due date of the return, without regard to any extension of time for filing the return. 2012 1040a When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. 2012 1040a — falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. 2012 1040a A tax return delivered by the U. 2012 1040a S. 2012 1040a mail or a designated delivery service that is postmarked or dated by the delivery service on or before the due date is considered to have been filed on or before that date. 2012 1040a See your Form 1040 or Form 1040A instructions for a list of designated delivery services. 2012 1040a Foreign wire transfers. 2012 1040a   If you have a U. 2012 1040a S. 2012 1040a bank account, you can use: EFTPS (Electronic Federal Tax Payment System), or Federal Tax Application (same-day wire transfer). 2012 1040a If you do not have a U. 2012 1040a S. 2012 1040a bank account, ask if your financial institution has a U. 2012 1040a S. 2012 1040a affiliate that can help you make same-day wire transfers. 2012 1040a   For more information, visit www. 2012 1040a eftps. 2012 1040a gov. 2012 1040a Extensions You can get an extension of time to file your return. 2012 1040a In some circumstances, you also can get an extension of time to file and pay any tax due. 2012 1040a However, if you pay the tax due after the regular due date, interest will be charged from the regular due date until the date the tax is paid. 2012 1040a This publication discusses four extensions: an automatic 2-month extension, an automatic 6-month extension, an additional extension for taxpayers out of the country, and an extension of time to meet tests. 2012 1040a If you served in a combat zone or qualified hazardous duty area, see Publication 3 for a discussion of extensions of deadlines. 2012 1040a Automatic 2-month extension. 2012 1040a   You are allowed an automatic 2-month extension to file your return and pay federal income tax if you are a U. 2012 1040a S. 2012 1040a citizen or resident alien, and on the regular due date of your return: You are living outside the United States and Puerto Rico and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and Puerto Rico. 2012 1040a   If you use a calendar year, the regular due date of your return is April 15. 2012 1040a Even if you are allowed an extension, you will have to pay interest on any tax not paid by the regular due date of your return. 2012 1040a Married taxpayers. 2012 1040a   If you file a joint return, either you or your spouse can qualify for the automatic extension. 2012 1040a If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies for it. 2012 1040a How to get the extension. 2012 1040a   To use this automatic 2-month extension, you must attach a statement to your return explaining which of the two situations listed earlier qualified you for the extension. 2012 1040a Automatic 6-month extension. 2012 1040a   If you are not able to file your return by the due date, you generally can get an automatic 6-month extension of time to file (but not of time to pay). 2012 1040a To get this automatic extension, you must file a paper Form 4868 or use IRS e-file (electronic filing). 2012 1040a For more information about filing electronically, see E-file options , later. 2012 1040a   The form must show your properly estimated tax liability based on the information available to you. 2012 1040a    You may not be eligible. 2012 1040a You cannot use the automatic 6-month extension of time to file if: You want the IRS to figure your tax, or You are under a court order to file by the regular due date. 2012 1040a E-file options. 2012 1040a    You can use e-file to get an extension of time to file. 2012 1040a You can either file Form 4868 electronically or you can pay part or all of your estimate of tax due using a credit or debit card. 2012 1040a   First, complete Form 4868 to use as a worksheet. 2012 1040a If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. 2012 1040a    Then, do one of the following. 2012 1040a E-file Form 4868. 2012 1040a You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. 2012 1040a You will need to provide certain information from your tax return for 2012. 2012 1040a If you wish to make a payment by electronic funds withdrawal, see the instructions for Form 4868. 2012 1040a If you e-file Form 4868, do not also send a paper Form 4868. 2012 1040a E-file and pay by credit or debit card. 2012 1040a You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card. 2012 1040a You can do this by phone or over the Internet. 2012 1040a If you do this, you do not file Form 4868. 2012 1040a For more information, see the instructions for your tax return. 2012 1040a When to file. 2012 1040a   Generally, you must request the 6-month extension by the regular due date of your return. 2012 1040a Previous 2-month extension. 2012 1040a   If you cannot file your return within the automatic 2-month extension period, you generally can get an additional 4 months to file your return, for a total of 6 months. 2012 1040a The 2-month period and the 6-month period start at the same time. 2012 1040a You have to request the additional 4 months by the new due date allowed by the 2-month extension. 2012 1040a   The additional 4 months of time to file (unlike the original 2-month extension) is not an extension of time to pay. 2012 1040a You must make an accurate estimate of your tax based on the information available to you. 2012 1040a If you find you cannot pay the full amount due with Form 4868, you can still get the extension. 2012 1040a You will owe interest on the unpaid amount from the original due date of the return. 2012 1040a   You also may be charged a penalty for paying the tax late unless you have reasonable cause for not paying your tax when due. 2012 1040a Penalties for paying the tax late are assessed from the original due date of your return, unless you qualify for the automatic 2-month extension. 2012 1040a In that situation, penalties for paying late are assessed from the extended due date of the payment (June 15 for calendar year taxpayers). 2012 1040a Additional extension of time for taxpayers out of the country. 2012 1040a   In addition to the 6-month extension, taxpayers who are out of the country can request a discretionary 2-month additional extension of time to file their returns (to December 15 for calendar year taxpayers). 2012 1040a   To request this extension, you must send the Internal Revenue Service a letter explaining the reasons why you need the additional 2 months. 2012 1040a Send the letter by the extended due date (October 15 for calendar year taxpayers) to the following address: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You will not receive any notification from the Internal Revenue Service unless your request is denied. 2012 1040a   The discretionary 2-month additional extension is not available to taxpayers who have an approved extension of time to file on Form 2350, discussed next. 2012 1040a Extension of time to meet tests. 2012 1040a   You generally cannot get an extension of more than 6 months. 2012 1040a However, if you are outside the United States and meet certain requirements, you may be able to get a longer extension. 2012 1040a   You can get an extension of more than 6 months to file your tax return if you need the time to meet either the bona fide residence test or the physical presence test to qualify for either the foreign earned income exclusion or the foreign housing exclusion or deduction. 2012 1040a The tests, the exclusions, and the deduction are explained in chapter 4. 2012 1040a   You should request an extension if all three of the following apply. 2012 1040a You are a U. 2012 1040a S. 2012 1040a citizen or resident alien. 2012 1040a You expect to meet either the bona fide residence test or the physical presence test, but not until after your tax return is due. 2012 1040a Your tax home is in a foreign country (or countries) throughout your period of bona fide residence or physical presence, whichever applies. 2012 1040a   If you are granted an extension, it generally will be to 30 days beyond the date on which you can reasonably expect to qualify for an exclusion or deduction under either the bona fide residence test or the physical presence test. 2012 1040a However, if you have moving expenses that are for services performed in 2 years, you may be granted an extension until after the end of the second year. 2012 1040a How to get an extension. 2012 1040a   To obtain an extension, file Form 2350 either by giving it to a local IRS representative or other IRS employee or by mailing it to the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0045   You must file Form 2350 by the due date for filing your return. 2012 1040a Generally, if both your tax home and your abode are outside the United States and Puerto Rico on the regular due date of your return and you file on a calendar year basis, the due date for filing your return is June 15. 2012 1040a What if tests are not met. 2012 1040a   If you obtain an extension and unforeseen events make it impossible for you to meet either the bona fide residence test or the physical presence test, you should file your income tax return as soon as possible because you must pay interest on any tax due after the regular due date of the return (even though an extension was granted). 2012 1040a    You should make any request for an extension early, so that if it is denied you still can file your return on time. 2012 1040a Otherwise, if you file late and additional tax is due, you may be subject to a penalty. 2012 1040a Return filed before test is met. 2012 1040a   If you file a return before you meet the bona fide residence test or the physical presence test, you must include all income from both U. 2012 1040a S. 2012 1040a and foreign sources and pay the tax on that income. 2012 1040a If you later meet either of the tests, you can claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction on Form 1040X. 2012 1040a Foreign Currency You must express the amounts you report on your U. 2012 1040a S. 2012 1040a tax return in U. 2012 1040a S. 2012 1040a dollars. 2012 1040a If you receive all or part of your income or pay some or all of your expenses in foreign currency, you must translate the foreign currency into U. 2012 1040a S. 2012 1040a dollars. 2012 1040a How you do this depends on your functional currency. 2012 1040a Your functional currency generally is the U. 2012 1040a S. 2012 1040a dollar unless you are required to use the currency of a foreign country. 2012 1040a You must make all federal income tax determinations in your functional currency. 2012 1040a The U. 2012 1040a S. 2012 1040a dollar is the functional currency for all taxpayers except some qualified business units (QBUs). 2012 1040a A QBU is a separate and clearly identified unit of a trade or business that maintains separate books and records. 2012 1040a Even if you have a QBU, your functional currency is the dollar if any of the following apply. 2012 1040a You conduct the business in U. 2012 1040a S. 2012 1040a dollars. 2012 1040a The principal place of business is located in the United States. 2012 1040a You choose to or are required to use the U. 2012 1040a S. 2012 1040a dollar as your functional currency. 2012 1040a The business books and records are not kept in the currency of the economic environment in which a significant part of the business activities is conducted. 2012 1040a Make all income tax determinations in your functional currency. 2012 1040a If your functional currency is the U. 2012 1040a S. 2012 1040a dollar, you must immediately translate into U. 2012 1040a S. 2012 1040a dollars all items of income, expense, etc. 2012 1040a (including taxes), that you receive, pay, or accrue in a foreign currency and that will affect computation of your income tax. 2012 1040a Use the exchange rate prevailing when you receive, pay, or accrue the item. 2012 1040a If there is more than one exchange rate, use the one that most properly reflects your income. 2012 1040a You can generally get exchange rates from banks and U. 2012 1040a S. 2012 1040a Embassies. 2012 1040a If your functional currency is not the U. 2012 1040a S. 2012 1040a dollar, make all income tax determinations in your functional currency. 2012 1040a At the end of the year, translate the results, such as income or loss, into U. 2012 1040a S. 2012 1040a dollars to report on your income tax return. 2012 1040a Blocked Income You generally must report your foreign income in terms of U. 2012 1040a S. 2012 1040a dollars and, with one exception (see Fulbright Grant, later), you must pay taxes due on it in U. 2012 1040a S. 2012 1040a dollars. 2012 1040a If, because of restrictions in a foreign country, your income is not readily convertible into U. 2012 1040a S. 2012 1040a dollars or into other money or property that is readily convertible into U. 2012 1040a S. 2012 1040a dollars, your income is “blocked” or “deferrable” income. 2012 1040a You can report this income in one of two ways: Report the income and pay your federal income tax with U. 2012 1040a S. 2012 1040a dollars that you have in the United States or in some other country, or Postpone the reporting of the income until it becomes unblocked. 2012 1040a If you choose to postpone the reporting of the income, you must file an information return with your tax return. 2012 1040a For this information return, you should use another Form 1040 labeled “Report of Deferrable Foreign Income, pursuant to Rev. 2012 1040a Rul. 2012 1040a 74-351. 2012 1040a ” You must declare on the information return that you will include the deferrable income in your taxable income for the year that it becomes unblocked. 2012 1040a You also must state that you waive any right to claim that the deferrable income was includible in your income for any earlier year. 2012 1040a You must report your income on your information return using the foreign currency in which you received that income. 2012 1040a If you have blocked income from more than one foreign country, include a separate information return for each country. 2012 1040a Income becomes unblocked and reportable for tax purposes when it becomes convertible, or when it is converted, into U. 2012 1040a S. 2012 1040a dollars or into other money or property that is convertible into U. 2012 1040a S. 2012 1040a currency. 2012 1040a Also, if you use blocked income for your personal expenses or dispose of it by gift, bequest, or devise, you must treat it as unblocked and reportable. 2012 1040a If you have received blocked income on which you have not paid tax, you should check to see whether that income is still blocked. 2012 1040a If it is not, you should take immediate steps to pay tax on it, file a declaration or amended declaration of estimated tax, and include the income on your tax return for the year in which the income became unblocked. 2012 1040a If you choose to postpone reporting blocked income and in a later tax year you wish to begin including it in gross income although it is still blocked, you must obtain the permission of the IRS to do so. 2012 1040a To apply for permission, file Form 3115, Application for Change in Accounting Method. 2012 1040a You also must request permission from the IRS on Form 3115 if you have not chosen to defer the reporting of blocked income in the past, but now wish to begin reporting blocked income under the deferred method. 2012 1040a See the instructions for Form 3115 for information on changing your accounting method. 2012 1040a Fulbright Grant All income must be reported in U. 2012 1040a S. 2012 1040a dollars. 2012 1040a In most cases, the tax also must be paid in U. 2012 1040a S. 2012 1040a dollars. 2012 1040a If, however, at least 70% of your Fulbright grant has been paid in nonconvertible foreign currency (blocked income), you can use the currency of the host country to pay the part of the U. 2012 1040a S. 2012 1040a tax that is based on the blocked income. 2012 1040a Paying U. 2012 1040a S. 2012 1040a tax in foreign currency. 2012 1040a   To qualify for this method of payment, you must prepare a statement that shows the following information. 2012 1040a You were a Fulbright grantee and were paid in nonconvertible foreign currency. 2012 1040a The total grant you received during the year and the amount you received in nonconvertible foreign currency. 2012 1040a At least 70% of the grant was paid in nonconvertible foreign currency. 2012 1040a The statement must be certified by the U. 2012 1040a S. 2012 1040a educational foundation or commission paying the grant or other person having control of grant payments to you. 2012 1040a   You should prepare at least two copies of this statement. 2012 1040a Attach one copy to your Form 1040 and keep the other copy for identification purposes when you make a tax deposit of nonconvertible foreign currency. 2012 1040a Figuring actual tax. 2012 1040a   When you prepare your income tax return, you may owe tax or the entire liability may have been satisfied with your estimated tax payments. 2012 1040a If you owe tax, figure the part due to (and payable in) the nonconvertible foreign currency by using the following formula. 2012 1040a   Adjusted gross income that is blocked income × Total U. 2012 1040a S. 2012 1040a tax = Tax on blocked income     Total adjusted  gross income     You must attach all of the following to the return. 2012 1040a A copy of the certified statement discussed earlier. 2012 1040a A detailed statement showing the allocation of tax attributable to amounts received in foreign currency and the rates of exchange used in determining your tax liability in U. 2012 1040a S. 2012 1040a dollars. 2012 1040a The original deposit receipt for any balance of tax due that you paid in nonconvertible foreign currency. 2012 1040a Figuring estimated tax on nonconvertible foreign currency. 2012 1040a   If you are liable for estimated tax (discussed later), figure the amount you can pay to the IRS in nonconvertible foreign currency using the following formula. 2012 1040a   Adjusted gross income that is blocked income × Total estimated U. 2012 1040a S. 2012 1040a tax = Estimated tax on blocked income     Total adjusted  gross income     If you must pay your host country income tax on your grant, subtract any estimated foreign tax credit that applies to your grant from the estimated tax on the blocked income. 2012 1040a Deposit of foreign currency with disbursing officer. 2012 1040a   Once you have determined the amount of the actual tax or estimated tax that you can pay in nonconvertible foreign currency, deposit that amount with the disbursing officer of the Department of State in the foreign country in which the foundation or commission paying the grant is located. 2012 1040a Estimated tax installments. 2012 1040a   You can either deposit the full estimated tax amount before the first installment due date or make four equal payments before the installment due dates. 2012 1040a See Estimated Tax , later. 2012 1040a Deposit receipt. 2012 1040a   Upon accepting the foreign currency, the disbursing officer will give you a receipt in duplicate. 2012 1040a The original of this receipt (showing the amount of foreign currency deposited and its equivalent in U. 2012 1040a S. 2012 1040a dollars) should be attached to your Form 1040 or payment voucher from Form 1040-ES. 2012 1040a Keep the copy for your records. 2012 1040a Does My Return Have To Be On Paper? IRS e-file (electronic filing) is the fastest, easiest, and most convenient way to file your income tax return electronically. 2012 1040a IRS e-file offers accurate, safe, and fast alternatives to filing on paper. 2012 1040a IRS computers quickly and automatically check for errors or other missing information. 2012 1040a Even returns with a foreign address can be e-filed! How to e-file. 2012 1040a   There are three ways you can e-file. 2012 1040a Use your personal computer. 2012 1040a Use a volunteer. 2012 1040a Many programs offering free tax help can e-file your return. 2012 1040a Use a tax professional. 2012 1040a Most tax professionals can e-file your return. 2012 1040a These methods are explained in detail in the instructions for your tax return. 2012 1040a Where To File If any of the following situations apply to you, do not file your return with the service center listed for your home state. 2012 1040a You claim the foreign earned income exclusion. 2012 1040a You claim the foreign housing exclusion or deduction. 2012 1040a You live in a foreign country. 2012 1040a Instead, use one of the following special addresses. 2012 1040a If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 USA If you are enclosing a check or money order, file your return with: Internal Revenue Service Center P. 2012 1040a O. 2012 1040a Box 1303 Charlotte, NC 28201-1303 USA If you do not know where your legal residence is and you do not have a principal place of business in the United States, you can file with the appropriate address listed above. 2012 1040a However, you should not file with the addresses listed above if you are a bona fide resident of the U. 2012 1040a S. 2012 1040a Virgin Islands, Guam, or the Commonwealth of the Northern Mariana Islands during your entire tax year. 2012 1040a Resident of U. 2012 1040a S. 2012 1040a Virgin Islands (USVI). 2012 1040a   If you are a bona fide resident of the USVI during your entire tax year, you generally are not required to file a U. 2012 1040a S. 2012 1040a return. 2012 1040a However, you must file a return with the USVI. 2012 1040a    Send your return to the:     Virgin Islands Bureau of Internal Revenue 6115 Estate Smith Bay Suite 225 St. 2012 1040a Thomas, Virgin Islands 00802 Non-USVI resident with USVI income. 2012 1040a   If you are a U. 2012 1040a S. 2012 1040a citizen or resident alien and you have income from sources in the USVI or income effectively connected with the conduct of a trade or business in the USVI, and you are not a bona fide resident of the USVI during your entire tax year, you must file identical tax returns with the United States and the USVI. 2012 1040a File the original return with the United States and file a signed copy of the U. 2012 1040a S. 2012 1040a return (including all attachments, forms, and schedules) with the Virgin Islands Bureau of Internal Revenue. 2012 1040a   You must complete Form 8689, Allocation of Individual Income Tax to the U. 2012 1040a S. 2012 1040a Virgin Islands, and attach a copy to both your U. 2012 1040a S. 2012 1040a return and your USVI return. 2012 1040a You should file your U. 2012 1040a S. 2012 1040a return with the address listed under Where To File. 2012 1040a   See Publication 570, Tax Guide for Individuals With Income From U. 2012 1040a S. 2012 1040a Possessions, for information about filing Virgin Islands returns. 2012 1040a Resident of Guam. 2012 1040a   If you are a bona fide resident of Guam during your entire tax year, you should file a return with Guam. 2012 1040a    Send your return to the:     Department of Revenue and Taxation Government of Guam P. 2012 1040a O. 2012 1040a Box 23607 GMF, GU 96921   However, if you have income from sources within Guam and you are a U. 2012 1040a S. 2012 1040a citizen or resident alien, but not a bona fide resident of Guam during the entire tax year, you should file a return with the United States. 2012 1040a Send your return to the address listed under Where To File. 2012 1040a   See Publication 570 for information about filing Guam returns. 2012 1040a Resident of the Commonwealth of the Northern Mariana Islands. 2012 1040a   If you are a bona fide resident of the Commonwealth of the Northern Mariana Islands (CNMI) during your entire tax year, you should file a return with the Northern Mariana Islands. 2012 1040a    Send your return to the:      Division of Revenue and Taxation Commonwealth of the Northern Mariana Islands P. 2012 1040a O. 2012 1040a Box 5234, CHRB Saipan, MP 96950   However, if you have income from sources within the CNMI and you are a U. 2012 1040a S. 2012 1040a citizen or resident alien, but not a bona fide resident of the CNMI during the entire tax year, you should file a return with the United States. 2012 1040a Send your return to the address listed under Where To File. 2012 1040a   See Publication 570 for information about filing Northern Mariana Islands returns. 2012 1040a Nonresident Alien Spouse Treated as a Resident If, at the end of your tax year, you are married and one spouse is a U. 2012 1040a S. 2012 1040a citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U. 2012 1040a S. 2012 1040a resident. 2012 1040a This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year. 2012 1040a If you make this choice, the following two rules apply. 2012 1040a You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect. 2012 1040a You must file a joint income tax return for the year you make the choice. 2012 1040a This means that neither of you can claim under any tax treaty not to be a U. 2012 1040a S. 2012 1040a resident for a tax year for which the choice is in effect. 2012 1040a You can file joint or separate returns in years after the year in which you make the choice. 2012 1040a Example 1. 2012 1040a Pat Smith, a U. 2012 1040a S. 2012 1040a citizen, is married to Norman, a nonresident alien. 2012 1040a Pat and Norman make the choice to treat Norman as a resident alien by attaching a statement to their joint return. 2012 1040a Pat and Norman must report their worldwide income for the year they make the choice and for all later years unless the choice is ended or suspended. 2012 1040a Although Pat and Norman must file a joint return for the year they make the choice, they can file either joint or separate returns for later years. 2012 1040a Example 2. 2012 1040a When Bob and Sharon Williams got married, both were nonresident aliens. 2012 1040a In June of last year, Bob became a resident alien and remained a resident for the rest of the year. 2012 1040a Bob and Sharon both choose to be treated as resident aliens by attaching a statement to their joint return for last year. 2012 1040a Bob and Sharon must report their worldwide income for last year and all later years unless the choice is ended or suspended. 2012 1040a Bob and Sharon must file a joint return for last year, but they can file either joint or separate returns for later years. 2012 1040a If you do not choose to treat your nonresident alien spouse as a U. 2012 1040a S. 2012 1040a resident, you may be able to use head of household filing status. 2012 1040a To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse. 2012 1040a For more information, see Publication 501. 2012 1040a Social Security Number (SSN) If you choose to treat your nonresident alien spouse as a U. 2012 1040a S. 2012 1040a resident, your spouse must have either an SSN or an individual taxpayer identification number (ITIN). 2012 1040a To get an SSN for a nonresident alien spouse, apply at an office of the U. 2012 1040a S. 2012 1040a Social Security Administration (SSA) or U. 2012 1040a S. 2012 1040a consulate. 2012 1040a You must complete Form SS-5, Application for a Social Security Card, available at www. 2012 1040a socialsecurity. 2012 1040a gov or by calling 1-800-772-1213. 2012 1040a You must also provide original or certified copies of documents to verify that spouse's age, identity, and citizenship. 2012 1040a If the nonresident alien spouse is not eligible to get an SSN, he or she can file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS to apply for an ITIN. 2012 1040a How To Make the Choice Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. 2012 1040a It should contain the following: A declaration that one spouse was a nonresident alien and the other spouse a U. 2012 1040a S. 2012 1040a citizen or resident alien on the last day of your tax year and that you choose to be treated as U. 2012 1040a S. 2012 1040a residents for the entire tax year, and The name, address, and social security number (or individual taxpayer identification number) of each spouse. 2012 1040a (If one spouse died, include the name and address of the person making the choice for the deceased spouse. 2012 1040a ) You generally make this choice when you file your joint return. 2012 1040a However, you also can make the choice by filing a joint amended return on Form 1040X. 2012 1040a Attach Form 1040, 1040A, or 1040EZ and print “Amended” across the top of the amended return. 2012 1040a If you make the choice with an amended return, you and your spouse also must amend any returns that you may have filed after the year for which you made the choice. 2012 1040a You generally must file the amended joint return within 3 years from the date you filed your original U. 2012 1040a S. 2012 1040a income tax return or 2 years from the date you paid your income tax for that year, whichever is later. 2012 1040a Table 1–1. 2012 1040a Ending the Choice To Treat Nonresident Alien Spouse as a Resident Revocation   Either spouse can revoke the choice for any tax year. 2012 1040a   • The revocation must be made by the due date for filing the tax return for that tax year. 2012 1040a   • The spouse who revokes the choice must attach a signed statement declaring that the choice is being revoked. 2012 1040a The statement revoking the choice must include the following:     • The name, address, and social security number (or taxpayer identification number) of each spouse. 2012 1040a     • The name and address of any person who is revoking the choice for a deceased spouse. 2012 1040a     • A list of any states, foreign countries, and possessions that have community property laws in which either spouse is domiciled or where real property is located from which either spouse receives income. 2012 1040a   • If the spouse revoking the choice does not have to file a return and does not file a claim for refund, send the statement to the Internal Revenue Service Center where the last joint return was filed. 2012 1040a Death   The death of either spouse ends the choice, beginning with the first tax year following the year in which the spouse died. 2012 1040a   • If the surviving spouse is a U. 2012 1040a S. 2012 1040a citizen or resident alien and is entitled to the joint tax rates as a surviving spouse, the choice will not end until the close of the last year for which these joint rates may be used. 2012 1040a   • If both spouses die in the same tax year, the choice ends on the first day after the close of the tax year in which the spouses died. 2012 1040a Divorce or  Legal separation   A divorce or legal separation ends the choice as of the beginning of the tax year in which the legal separation occurs. 2012 1040a Inadequate records   The Internal Revenue Service can end the choice for any tax year that either spouse has failed to keep adequate books, records, and other information necessary to determine the correct income tax liability, or to provide adequate access to those records. 2012 1040a Suspending the Choice The choice to be treated as a resident alien does not apply to any later tax year if neither of you is a U. 2012 1040a S. 2012 1040a citizen or resident alien at any time during the later tax year. 2012 1040a Example. 2012 1040a Dick Brown was a resident alien on December 31, 2010, and married to Judy, a nonresident alien. 2012 1040a They chose to treat Judy as a resident alien and filed a joint 2010 income tax return. 2012 1040a On January 10, 2012, Dick became a nonresident alien. 2012 1040a Judy had remained a nonresident alien. 2012 1040a Because Dick was a resident alien during part of 2012, Dick and Judy can file joint or separate returns for that year. 2012 1040a Neither Dick nor Judy was a resident alien at any time during 2013 and their choice is suspended for that year. 2012 1040a For 2013, both are treated as nonresident aliens. 2012 1040a If Dick becomes a resident alien again in 2014, their choice is no longer suspended and both are treated as resident aliens. 2012 1040a Ending the Choice Once made, the choice to be treated as a resident applies to all later years unless suspended (as explained earlier) or ended in one of the ways shown in Table 1-1. 2012 1040a If the choice is ended for any of the reasons listed in Table 1-1, neither spouse can make a choice in any later tax year. 2012 1040a Estimated Tax The requirements for determining who must pay estimated tax are the same for a U. 2012 1040a S. 2012 1040a citizen or resident abroad as for a taxpayer in the United States. 2012 1040a For current instructions on making estimated tax payments, see Form 1040-ES. 2012 1040a If you had a tax liability for 2013, you may have to pay estimated tax for 2014. 2012 1040a Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax for 2014 after subtracting your withholding and credits and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. 2012 1040a (The return must cover all 12 months. 2012 1040a ) If less than two-thirds of your gross income for 2013 and 2014 is from farming or fishing and your adjusted gross income for 2013 is more than $150,000 ($75,000 if you are married and file separately), substitute 110% for 100% in (2). 2012 1040a See Publication 505 for more information. 2012 1040a The first installment of estimated tax is due on April 15, 2014. 2012 1040a Foreign earned income exclusion. 2012 1040a   When figuring your estimated gross income, subtract amounts you expect to exclude under the foreign earned income exclusion and the foreign housing exclusion. 2012 1040a In addition, you can reduce your income by your estimated foreign housing deduction. 2012 1040a However, you must estimate tax on your nonexcluded income using the tax rates that will apply had you not excluded the income. 2012 1040a If the actual amount of the exclusion or deduction is less than you estimate, you may have to pay a penalty for underpayment of estimated tax. 2012 1040a   For more information about figuring your estimated tax, see Publication 505. 2012 1040a Other Forms You May Have To File FinCEN Form 114 (replaces Form TD F 90-22. 2012 1040a 1). 2012 1040a   Beginning October 1, 2013, Form 114, Report of Foreign Bank and Financial Accounts (FBAR), must be filed instead of Form TD F 90-22. 2012 1040a 1. 2012 1040a Form 114 is filed electronically with the Financial Crimes Enforcement Network (FinCEN). 2012 1040a See the filing instructions at www. 2012 1040a bsaefiling. 2012 1040a fincen. 2012 1040a treas. 2012 1040a gov/main. 2012 1040a html. 2012 1040a   You must file Form 114 if you had any financial interest in, or signature or other authority over a bank, securities, or other financial account in a foreign country. 2012 1040a You do not need to file the report if the assets are with a U. 2012 1040a S. 2012 1040a military banking facility operated by a financial institution or if the combined assets in the account(s) are $10,000 or less during the entire year. 2012 1040a   More information about the filing of Form 114 can be found in the instructions for the form. 2012 1040a FinCEN Form 105. 2012 1040a   You must file Form 105, Report of International Transportation of Currency or Monetary Instruments, if you physically transport, mail, ship, or cause to be physically transported, mailed, or shipped into or out of the United States, currency or other monetary instruments totaling more than $10,000 at one time. 2012 1040a Certain recipients of currency or monetary instruments also must file Form 105. 2012 1040a   More information about the filing of Form 105 can be found in the instructions on the back of the form. 2012 1040a Form 8938. 2012 1040a   You must file Form 8938 to report the ownership of specified foreign financial assets if the total value of those assets exceeds an applicable threshold amount (the “reporting threshold ”). 2012 1040a The reporting threshold varies depending on whether you live in the United States, are married, or file a joint income tax return with your spouse. 2012 1040a Specified foreign financial assets include any financial account maintained by a foreign financial institution and, to the extent held for investment, any stock, securities, or any other interest in a foreign entity and any financial instrument or contract with an issuer or counterparty that is not a U. 2012 1040a S. 2012 1040a person. 2012 1040a   You may have to pay penalties if you are required to file Form 8938 and fail to do so, or if you have an understatement of tax due to any transaction involving an undisclosed foreign financial asset. 2012 1040a   More information about the filing of Form 8938 can be found in the separate instructions for Form 8938. 2012 1040a Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Contact My Local Office in Iowa

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Cedar Rapids 425 Second St. SE
Cedar Rapids, IA 52401

Monday - Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

Services Provided

(319) 364-5327 
Davenport  101 W. 2nd St.
Davenport, IA 52801

Monday-Wednesday 8:30 a.m.-4:30 p.m.
(Closed for lunch from 12:00 noon - 1:00 p.m.)

 

**This office will be open 10:30 a.m. - 4:30 p.m. on Mondays**

 

**This office will be open normal hours on Tuesdays**

 

**This office will be open 8:30 a.m. - 2:00 p.m. on Wednesdays**

 

**This office will be closed Thursdays and Fridays until further notice**

 

Services Provided

(563) 326-6052 
Des Moines  210 Walnut St.
Des Moines, IA 50309 

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch from 12:00 noon - 1:00 p.m.)

 

Services Provided

(515) 564-6618 
Fort Dodge**  1728 Central Ave.
Fort Dodge, IA 50501 

January - April: This office will be open the 1st and 3rd Monday of each month.

May - December: This office will be open only the 1st Monday of each month..

Monday 10:00 a.m.-3:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)

 

**Whenever a Federal Holiday falls on the Monday we are scheduled to be open, we will be open on Tuesday of that week.
 

Services Provided

(515) 576-1744 
Sioux City  3539 Southern Hills Drive
Sioux City, IA
51106 

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

Services Provided

(712) 274-8019 
Waterloo  201 Tower Park Dr.
Suite 102
Waterloo, IA 50701 

Monday - Friday 8:30 a.m.- 4:30 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(319) 234-5719 
Waterloo/remote
Taxpayer Assistance
available at Eastside Ministerial Alliance
205 Adams Street,
Suite 1
Waterloo, IA 50703

Monday-Thursday-9:30 a.m.-4:00 p.m.; 
Friday-9:00 a.m.-2:00 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.)
 

Services Provided

 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (515) 564-6888 in Des Moines or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
210 Walnut St. Stop 4312
Des Moines, IA 50309

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 2012 1040a

2012 1040a IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. 2012 1040a   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. 2012 1040a 25% of an eligible employee's compensation. 2012 1040a $40,000 (subject to cost-of-living adjustments after 2002). 2012 1040a Deduction limit. 2012 1040a   For years beginning after 2001, the following changes apply to the SEP deduction limit. 2012 1040a Elective deferrals (SARSEPs). 2012 1040a   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. 2012 1040a Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. 2012 1040a Definition of compensation. 2012 1040a    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. 2012 1040a More information. 2012 1040a   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. 2012 1040a 403(b) Plans Figuring catch-up contributions. 2012 1040a   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. 2012 1040a Qualified retirement plans. 2012 1040a 403(b) plans. 2012 1040a Simplified employee pensions (SEP). 2012 1040a SIMPLE plans. 2012 1040a   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. 2012 1040a For 2002, the limit is $1,000. 2012 1040a Rollovers to and from 403(b) plans. 2012 1040a   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). 2012 1040a This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. 2012 1040a Years of service for church employees and ministers. 2012 1040a   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. 2012 1040a Prior law required church employees and ministers to figure years of service separately for each employer. 2012 1040a   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. 2012 1040a Foreign missionaries. 2012 1040a   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. 2012 1040a More information. 2012 1040a   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). 2012 1040a Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. 2012 1040a For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. 2012 1040a The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). 2012 1040a More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). 2012 1040a Prev  Up  Next   Home   More Online Publications