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2012 940 Tax Form

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2012 940 Tax Form

2012 940 tax form 3. 2012 940 tax form   Self-Employment Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Must Pay Self-Employment Tax?Employed by a U. 2012 940 tax form S. 2012 940 tax form Church Effect of Exclusion Members of the Clergy Income From U. 2012 940 tax form S. 2012 940 tax form Possessions Exemption From Social Security and Medicare Taxes Topics - This chapter discusses: Who must pay self-employment tax, and Who is exempt from self-employment tax. 2012 940 tax form Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 517 Social Security and Other Information for Members of the Clergy and Religious Workers Form (and Instructions) Form 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia Form 1040-SS U. 2012 940 tax form S. 2012 940 tax form Self-Employment Tax Return Form 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners Schedule SE (Form 1040) Self-Employment Tax See chapter 7 for information about getting these publications and forms. 2012 940 tax form Who Must Pay Self-Employment Tax? If you are a self-employed U. 2012 940 tax form S. 2012 940 tax form citizen or resident, the rules for paying self-employment tax are generally the same whether you are living in the United States or abroad. 2012 940 tax form The self-employment tax is a social security and Medicare tax on net earnings from self- employment. 2012 940 tax form You must pay self-employment tax if your net earnings from self-employment are at least $400. 2012 940 tax form For 2013, the maximum amount of net earnings from self-employment that is subject to the social security portion of the tax is $113,700. 2012 940 tax form All net earnings are subject to the Medicare portion of the tax. 2012 940 tax form Employed by a U. 2012 940 tax form S. 2012 940 tax form Church If you were employed by a U. 2012 940 tax form S. 2012 940 tax form church or a qualified church-controlled organization that chose exemption from social security and Medicare taxes and you received wages of $108. 2012 940 tax form 28 or more from the organization, the amounts paid to you are subject to self-employment tax. 2012 940 tax form However, you can choose to be exempt from social security and Medicare taxes if you are a member of a recognized religious sect. 2012 940 tax form See Publication 517 for more information about church employees and self-employment tax. 2012 940 tax form Effect of Exclusion You must take all of your self-employment income into account in figuring your net earnings from self-employment, even income that is exempt from income tax because of the foreign earned income exclusion. 2012 940 tax form Example. 2012 940 tax form You are in business abroad as a consultant and qualify for the foreign earned income exclusion. 2012 940 tax form Your foreign earned income is $95,000, your business deductions total $27,000, and your net profit is $68,000. 2012 940 tax form You must pay self-employment tax on all of your net profit, including the amount you can exclude from income. 2012 940 tax form Members of the Clergy If you are a member of the clergy, you are treated as self-employed for self-employment tax purposes. 2012 940 tax form Your U. 2012 940 tax form S. 2012 940 tax form self-employment tax is based upon net earnings from self-employment figured without regard to the foreign earned income exclusion or the foreign housing exclusion. 2012 940 tax form You can receive exemption from coverage for your ministerial duties if you conscientiously oppose public insurance due to religious reasons or if you oppose it due to the religious principles of your denomination. 2012 940 tax form You must file Form 4361 to apply for this exemption. 2012 940 tax form This subject is discussed in further detail in Publication 517. 2012 940 tax form Income From U. 2012 940 tax form S. 2012 940 tax form Possessions If you are a U. 2012 940 tax form S. 2012 940 tax form citizen or resident alien and you own and operate a business in Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. 2012 940 tax form S. 2012 940 tax form Virgin Islands, you must pay tax on your net earnings from self-employment (if they are $400 or more) from those sources. 2012 940 tax form You must pay the self-employment tax whether or not the income is exempt from U. 2012 940 tax form S. 2012 940 tax form income taxes (or whether or not you otherwise must file a U. 2012 940 tax form S. 2012 940 tax form income tax return). 2012 940 tax form Unless your situation is described below, attach Schedule SE (Form 1040) to your U. 2012 940 tax form S. 2012 940 tax form income tax return. 2012 940 tax form If you do not have to file Form 1040 with the United States and you are a resident of any of the U. 2012 940 tax form S. 2012 940 tax form possessions listed in the preceding paragraph, figure your self-employment tax on Form 1040-SS. 2012 940 tax form Residents of Puerto Rico may file the Spanish-language Formulario 1040-PR. 2012 940 tax form 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 If you are enclosing a check or money order, file your return with the: Department of the Treasury P. 2012 940 tax form O. 2012 940 tax form Box 1303 Charlotte, NC 28201-1303 Exemption From Social Security and Medicare Taxes The United States may reach agreements with foreign countries to eliminate dual coverage and dual contributions (taxes) to social security systems for the same work. 2012 940 tax form See Bilateral Social Security (Totalization) Agreements in chapter 2 under Social Security and Medicare Taxes. 2012 940 tax form As a general rule, self-employed persons who are subject to dual taxation will only be covered by the social security system of the country where they reside. 2012 940 tax form For more information on how any specific agreement affects self-employed persons, contact the United States Social Security Administration, as discussed under Bilateral Social Security (Totalization) Agreements in chapter 2. 2012 940 tax form If your self-employment earnings should be exempt from foreign social security tax and subject only to U. 2012 940 tax form S. 2012 940 tax form self-employment tax, you should request a certificate of coverage from the U. 2012 940 tax form S. 2012 940 tax form Social Security Administration, Office of International Programs. 2012 940 tax form The certificate will establish your exemption from the foreign social security tax. 2012 940 tax form Send the request to the: Social Security Administration Office of International Programs P. 2012 940 tax form O. 2012 940 tax form Box 17741 Baltimore, MD 21235-7741 Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Georgia

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*
Albany 235 Roosevelt Ave.
Albany, GA 31701

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(229) 430-8401
Athens 355 E. Hancock Ave.
Athens, GA 30601

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

 

Services Provided

(706) 546-2008
Atlanta (Koger) 2888 Woodcock Blvd.
Atlanta, GA 30341

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(404) 338-7962 
Atlanta (Summit)  401 W. Peachtree St. NW
Atlanta, GA 30308 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(404) 338-7962 
Augusta  Bldg 3 - 3154 Perimeter Pkwy
Augusta GA 30909

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(706) 868-1374 
Columbus  6068 Business Park Drive
Suite 124.
Columbus, GA 31909 

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(706) 494-9079 
Dalton   1008 Professional Blvd.
Dalton, Ga. 30720 

Monday, Wednesday, Friday - 9:00 a.m.-4:00 p.m.
(Closed for lunch 12:00 noon - 1:00 p.m.) 

 

Services Provided

(404) 338-7962 
Gainesville  329 Oak St
Gainesville, GA
30501 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(770) 536-2235 
Macon  435 2nd Street
Macon GA 31201

Monday-Friday - 8:30 a.m.-4:30 p.m. 
 

Services Provided

(478) 752-6770 
Rome  600 E. First St.
Rome, GA 30161 

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

Services Provided

(706) 291-5680 
Savannah  # 9 Park of Commerce Blvd.
Savannah, GA 31405 

Monday-Friday - 8:30 a.m.-4:30 p.m.  
 

Services Provided

(912) 651-1430 
Smyrna/Marietta  1899 Powers Ferry Rd.
Atlanta, GA 30339 

Monday-Friday - 8:30 a.m.-4:30 p.m.
 

Services Provided

(404) 338-7962 

* 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 (404) 338-8099 in Atlanta 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
401 W. Peachtree St. NW
Stop 902-D
Atlanta, GA 30308

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 940 Tax Form

2012 940 tax form Index A Additional child tax credit, Additional child tax credit. 2012 940 tax form Additional Medicare Tax, What's New, Useful Items - You may want to see:, Additional Medicare Tax. 2012 940 tax form , Additional Medicare Tax. 2012 940 tax form , Additional Medicare Tax. 2012 940 tax form , Additional Medicare Tax. 2012 940 tax form , Additional Medicare Tax. 2012 940 tax form , Additional Medicare Tax Aliens Nonresident (see specific possession) Resident (see specific possession) American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. 2012 940 tax form Armed forces, U. 2012 940 tax form S. 2012 940 tax form Bona fide residence, Special rule for members of the U. 2012 940 tax form S. 2012 940 tax form Armed Forces. 2012 940 tax form Armed Forces, U. 2012 940 tax form S. 2012 940 tax form Earned income credit, Earned income credit. 2012 940 tax form , U. 2012 940 tax form S. 2012 940 tax form Armed Forces. 2012 940 tax form Source of income, U. 2012 940 tax form S. 2012 940 tax form Armed Forces. 2012 940 tax form Spouse, Special rule for civilian spouse of active duty member of the U. 2012 940 tax form S. 2012 940 tax form Armed Forces. 2012 940 tax form , Civilian spouse of active duty member of the U. 2012 940 tax form S. 2012 940 tax form Armed Forces. 2012 940 tax form , Civilian spouse of active duty member of the U. 2012 940 tax form S. 2012 940 tax form Armed Forces. 2012 940 tax form , Civilian spouse of active duty member of the U. 2012 940 tax form S. 2012 940 tax form Armed Forces. 2012 940 tax form , Civilian spouse of active duty member of the U. 2012 940 tax form S. 2012 940 tax form Armed Forces. 2012 940 tax form , Civilian spouse of active duty member of the U. 2012 940 tax form S. 2012 940 tax form Armed Forces. 2012 940 tax form , Civilian spouse of active duty member of the U. 2012 940 tax form S. 2012 940 tax form Armed Forces. 2012 940 tax form Assistance (see Tax help) Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards B Bankruptcy cases, Chapter 11, Chapter 11 Bankruptcy cases. 2012 940 tax form Bona fide residence, Bona Fide Residence, Worldwide gross income. 2012 940 tax form Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. 2012 940 tax form Nonresident aliens, Special rule for nonresident aliens. 2012 940 tax form Possession, days in, Days of presence in a possession. 2012 940 tax form Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Student, Student U. 2012 940 tax form S. 2012 940 tax form , days in, Days of presence in the United States. 2012 940 tax form Reporting change in residency status, Reporting a Change in Bona Fide Residence, Worldwide gross income. 2012 940 tax form Penalty for not reporting, Penalty for Not Filing Form 8898 Tax home, Tax Home, Year of Move Exceptions, Exceptions Government officials, Students and Government Officials Seafarers, Seafarers Students, Students and Government Officials Year of move, Year of Move, Special Rules in the Year of a Move, Puerto Rico Tests to meet, Bona Fide Residence U. 2012 940 tax form S. 2012 940 tax form Armed Forces, Special rule for members of the U. 2012 940 tax form S. 2012 940 tax form Armed Forces. 2012 940 tax form Year of move, Special Rules in the Year of a Move, Puerto Rico Puerto Rico, Puerto Rico C Change in residency status, reporting, Reporting a Change in Bona Fide Residence, Worldwide gross income. 2012 940 tax form Penalty for not reporting, Penalty for Not Filing Form 8898 Change of address, Reminders Charitable sports event, Charitable Sports Event Child tax credit, additional, Additional child tax credit. 2012 940 tax form Child, defined, Days of presence in a possession. 2012 940 tax form Closer connection, Closer Connection, Exception for Year of Move Year of move, Exception for Year of Move, Special Rules in the Year of a Move, Puerto Rico CNMI tax return, Nonresident Alien (Other Than a Bona Fide Resident of the CNMI) Commonwealth of Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Commonwealth of the Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. 2012 940 tax form Compensation for labor or personal services, Compensation for Labor or Personal Services, Pensions. 2012 940 tax form Alternative basis, Alternative basis. 2012 940 tax form Multi-year compensation, Multi-year compensation. 2012 940 tax form Time basis, Time basis. 2012 940 tax form Competent Authority Assistance, Competent Authority Assistance How to make your request, How to make your request. 2012 940 tax form Credit or Refund File a claim for credit or refund of any overpayment sought, Credit or Refund Credits Earned income, Reminders, Earned income credit. 2012 940 tax form Foreign tax, U. 2012 940 tax form S. 2012 940 tax form Government employees. 2012 940 tax form , Moving expense deduction. 2012 940 tax form , Foreign Tax Credit if Possession Income Is Excluded D Deductions IRA contribution, Individual retirement arrangement (IRA) deduction. 2012 940 tax form Moving expenses U. 2012 940 tax form S. 2012 940 tax form return, Moving expense deduction. 2012 940 tax form Personal exemptions, Personal Exemptions Self-employment tax, one-half of, Self-employment tax deduction. 2012 940 tax form Standard deduction, Standard Deduction Deductions if Possession Income Is Excluded, Deductions if Possession Income Is Excluded Dispositions of certain property, special rules for, Special Rules for Gains From Dispositions of Certain Property Dividends, Dividends. 2012 940 tax form Double taxation, inconsistent tax treatment Mutual agreement procedure, Double Taxation E Earned income credit, Reminders, Earned income credit. 2012 940 tax form Effectively connected income, Effectively Connected Income Estimated tax payments, Estimated tax payments. 2012 940 tax form , Estimated tax payments. 2012 940 tax form , Estimated tax payments. 2012 940 tax form , Estimated tax payments. 2012 940 tax form , Estimated tax payments. 2012 940 tax form , Estimated Tax Exemptions, deduction for, Personal Exemptions Extension of time to file U. 2012 940 tax form S. 2012 940 tax form return, Extension of Time To File USVI, Extension of time to file. 2012 940 tax form F Filing requirements American Samoa, American Samoa, Double Taxation Form 4563, Form 4563. 2012 940 tax form CNMI, The Commonwealth of the Northern Mariana Islands, Double Taxation Form 5074, Form 5074. 2012 940 tax form Guam, Guam, Double Taxation Form 5074, Form 5074. 2012 940 tax form Possessions, Filing Information for Individuals in Certain U. 2012 940 tax form S. 2012 940 tax form Possessions, Double Taxation Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation U. 2012 940 tax form S. 2012 940 tax form return, Filing Requirement if Possession Income Is Excluded USVI, The U. 2012 940 tax form S. 2012 940 tax form Virgin Islands, Double Taxation Form 1040INFO, Form 1040INFO. 2012 940 tax form Form 4868, Extension of time to file. 2012 940 tax form Form 8689, Form 8689. 2012 940 tax form Foreign tax credit, Foreign Tax Credit if Possession Income Is Excluded Form 1040-ES, Estimated Tax 1040-PR, Additional child tax credit. 2012 940 tax form 1040-SS, Self-employment tax. 2012 940 tax form , Additional child tax credit. 2012 940 tax form , Self-employment tax. 2012 940 tax form , Self-employment tax. 2012 940 tax form , Self-employment tax. 2012 940 tax form 1040INFO, Form 1040INFO. 2012 940 tax form 1040NR, Nonresident alien. 2012 940 tax form , Nonresident alien. 2012 940 tax form , Nonresident Alien (Other Than a Bona Fide Resident of the CNMI), Nonresident Alien (Other Than a Bona Fide Resident of Guam), Nonresident Alien (Other Than a Bona Fide Resident of the USVI) 1116, U. 2012 940 tax form S. 2012 940 tax form Government employees. 2012 940 tax form , Moving expense deduction. 2012 940 tax form , Foreign Tax Credit if Possession Income Is Excluded 3903, Moving expense deduction. 2012 940 tax form , Moving expense deduction. 2012 940 tax form , Moving expense deduction. 2012 940 tax form , Moving expense deduction. 2012 940 tax form , Moving expense deduction. 2012 940 tax form , Moving expense deduction. 2012 940 tax form 4563, Form 4563. 2012 940 tax form 4563, illustrated example, Illustrated Example of Form 4563, Line 15. 2012 940 tax form , 4868, Extension of time to file. 2012 940 tax form , Automatic 6-Month Extension 5074, Form 5074. 2012 940 tax form , Moving expense deduction. 2012 940 tax form , Form 5074. 2012 940 tax form , Moving expense deduction. 2012 940 tax form 5074, illustrated example, Illustrated Example of Form 5074, Part III. 2012 940 tax form , 8689, Form 8689. 2012 940 tax form 8689, illustrated example, Illustrated Example of Form 8689, Part IV. 2012 940 tax form , 8822, Reminders 8898, Reporting a Change in Bona Fide Residence, Penalty for Not Filing Form 8898 Schedule A (Form 1040), Itemized Deductions Schedule SE (Form 1040), Self-Employment Tax Free tax services, Free help with your tax return. 2012 940 tax form Fringe benefits, Certain fringe benefits sourced on a geographical basis. 2012 940 tax form G Government employees, U. 2012 940 tax form S. 2012 940 tax form (see specific possession) Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Guam, Guam, Double Taxation Form 5074, Form 5074. 2012 940 tax form H Help (see Tax help) I Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investments, Investment Income, Royalties. 2012 940 tax form Labor or personal services, Compensation for Labor or Personal Services, Pensions. 2012 940 tax form Pensions, Pensions. 2012 940 tax form Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 2012 940 tax form , Alternative basis. 2012 940 tax form Source of, Possession Source Income U. 2012 940 tax form S. 2012 940 tax form Armed Forces, U. 2012 940 tax form S. 2012 940 tax form Armed Forces. 2012 940 tax form U. 2012 940 tax form S. 2012 940 tax form income rule, U. 2012 940 tax form S. 2012 940 tax form income rule. 2012 940 tax form Income from American Samoa or Puerto Rico excluded. 2012 940 tax form , Income from American Samoa or Puerto Rico excluded. 2012 940 tax form Deductions if income from American Samoa or Puerto Rico excluded, Deductions if Possession Income Is Excluded Interest income, Interest income. 2012 940 tax form Inventory Sales or other dispositions of, Inventory. 2012 940 tax form Investment income, Investment Income, Royalties. 2012 940 tax form IRA deduction, Individual retirement arrangement (IRA) deduction. 2012 940 tax form Itemized deductions, Itemized Deductions M Medical treatment, qualifying, Qualifying Medical Treatment Moving expense deduction U. 2012 940 tax form S. 2012 940 tax form return, Moving expense deduction. 2012 940 tax form N Net Investment Income Tax, What's New, Useful Items - You may want to see:, Net Investment Income Tax. 2012 940 tax form , Net Investment Income Tax. 2012 940 tax form , Net Investment Income Tax Nonresident alien (see specific possession) Northern Mariana Islands (CNMI), The Commonwealth of the Northern Mariana Islands, Double Taxation P Paying your taxes, Paying Your Taxes Penalty Failure to report change in residency status, Penalty for Not Filing Form 8898 Pension income, Pensions. 2012 940 tax form Permanent home, Permanent home. 2012 940 tax form Personal exemptions, deduction for, Personal Exemptions Personal property Sales or other dispositions of, Personal property. 2012 940 tax form Personal service income, Compensation for Labor or Personal Services, Pensions. 2012 940 tax form Possession source income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. 2012 940 tax form Labor or personal services, Compensation for Labor or Personal Services, Pensions. 2012 940 tax form Pensions, Pensions. 2012 940 tax form Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 2012 940 tax form , Alternative basis. 2012 940 tax form U. 2012 940 tax form S. 2012 940 tax form Armed Forces, U. 2012 940 tax form S. 2012 940 tax form Armed Forces. 2012 940 tax form U. 2012 940 tax form S. 2012 940 tax form income rule, U. 2012 940 tax form S. 2012 940 tax form income rule. 2012 940 tax form Possessions, list of, Introduction Presence test, Presence Test, Charitable sports event, Charitable Sports Event Child, defined, Days of presence in a possession. 2012 940 tax form Nonresident aliens, Special rule for nonresident aliens. 2012 940 tax form Possession, days in, Days of presence in a possession. 2012 940 tax form Qualifying medical treatment, Qualifying Medical Treatment Significant connection, Significant Connection, Permanent home, Permanent home. 2012 940 tax form Student, Student U. 2012 940 tax form S. 2012 940 tax form , days in, Days of presence in the United States. 2012 940 tax form Prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, The Commonwealth of Puerto Rico, Double Taxation Additional child tax credit, Additional child tax credit. 2012 940 tax form Bona fide residence Year of move, Puerto Rico Q Qualifying medical treatment, Qualifying Medical Treatment R Real property Sales or other dispositions of, Real property. 2012 940 tax form Reminders Earned income credit (EIC). 2012 940 tax form , Reminders Electronic filing. 2012 940 tax form , Reminders Rental income, Rental income. 2012 940 tax form Resident alien (see specific possession) Royalty income, Royalties. 2012 940 tax form S Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Self-employment tax U. 2012 940 tax form S. 2012 940 tax form return, Self-Employment Tax Self-employment tax deduction, Self-employment tax deduction. 2012 940 tax form Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 2012 940 tax form , Alternative basis. 2012 940 tax form Significant connection, Significant Connection, Source of income, Possession Source Income, Effectively Connected Income Awards and prizes, Scholarships, Fellowships, Grants, Prizes, and Awards Effectively connected income, Effectively Connected Income Grants, Scholarships, Fellowships, Grants, Prizes, and Awards Investment income, Investment Income, Royalties. 2012 940 tax form Labor or personal services, Compensation for Labor or Personal Services, Pensions. 2012 940 tax form Pensions, Pensions. 2012 940 tax form Sales or other dispositions of property, Sales or Other Dispositions of Property, Special Rules for Gains From Dispositions of Certain Property Scholarships and fellowships, Scholarships, Fellowships, Grants, Prizes, and Awards Services performed partly within a possession, Services performed partly inside and partly outside a relevant possession. 2012 940 tax form , Alternative basis. 2012 940 tax form U. 2012 940 tax form S. 2012 940 tax form Armed Forces, U. 2012 940 tax form S. 2012 940 tax form Armed Forces. 2012 940 tax form U. 2012 940 tax form S. 2012 940 tax form income rule, U. 2012 940 tax form S. 2012 940 tax form income rule. 2012 940 tax form Special rules for filing (see specific possession) Special rules for gains from dispositions of certain property, Special Rules for Gains From Dispositions of Certain Property Sports event, charitable, Charitable Sports Event Standard deduction, Standard Deduction Statement of Specified Foreign Financial Assets, Form 8938,, Reminders Student, Student T Tables U. 2012 940 tax form S. 2012 940 tax form filing requirements for most taxpayers (Table 4-1), U. 2012 940 tax form S. 2012 940 tax form source of income (Table 2-1), Table 2-1. 2012 940 tax 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