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2012 Amended Tax Form

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2012 Amended Tax Form

2012 amended tax form 23. 2012 amended tax form   Interest Expense Table of Contents Introduction Useful Items - You may want to see: Home Mortgage InterestAmount Deductible Points Mortgage Insurance Premiums Form 1098, Mortgage Interest Statement Investment InterestInvestment Property Allocation of Interest Expense Limit on Deduction Items You Cannot DeductPersonal Interest Allocation of Interest How To ReportMore than one borrower. 2012 amended tax form Mortgage proceeds used for business or investment. 2012 amended tax form Introduction This chapter discusses what interest expenses you can deduct. 2012 amended tax form Interest is the amount you pay for the use of borrowed money. 2012 amended tax form The following are types of interest you can deduct as itemized deductions on Schedule A (Form 1040). 2012 amended tax form Home mortgage interest, including certain points and mortgage insurance premiums. 2012 amended tax form Investment interest. 2012 amended tax form This chapter explains these deductions. 2012 amended tax form It also explains where to deduct other types of interest and lists some types of interest you cannot deduct. 2012 amended tax form Use Table 23-1 to find out where to get more information on various types of interest, including investment interest. 2012 amended tax form Useful Items - You may want to see: Publication 936 Home Mortgage Interest Deduction 550 Investment Income and Expenses Home Mortgage Interest Generally, home mortgage interest is any interest you pay on a loan secured by your home (main home or a second home). 2012 amended tax form The loan may be a mortgage to buy your home, a second mortgage, a line of credit, or a home equity loan. 2012 amended tax form You can deduct home mortgage interest if all the following conditions are met. 2012 amended tax form You file Form 1040 and itemize deductions on Schedule A (Form 1040). 2012 amended tax form The mortgage is a secured debt on a qualified home in which you have an ownership interest. 2012 amended tax form (Generally, your mortgage is a secured debt if you put your home up as collateral to protect the interest of the lender. 2012 amended tax form The term “qualified home” means your main home or second home. 2012 amended tax form For details, see Publication 936. 2012 amended tax form )  Both you and the lender must intend that the loan be repaid. 2012 amended tax form Amount Deductible In most cases, you can deduct all of your home mortgage interest. 2012 amended tax form How much you can deduct depends on the date of the mortgage, the amount of the mortgage, and how you use the mortgage proceeds. 2012 amended tax form Fully deductible interest. 2012 amended tax form   If all of your mortgages fit into one or more of the following three categories at all times during the year, you can deduct all of the interest on those mortgages. 2012 amended tax form (If any one mortgage fits into more than one category, add the debt that fits in each category to your other debt in the same category. 2012 amended tax form )   The three categories are as follows: Mortgages you took out on or before October 13, 1987 (called grandfathered debt). 2012 amended tax form Mortgages you took out after October 13, 1987, to buy, build, or improve your home (called home acquisition debt), but only if throughout 2013 these mortgages plus any grandfathered debt totaled $1 million or less ($500,000 or less if married filing separately). 2012 amended tax form Mortgages you took out after October 13, 1987, other than to buy, build, or improve your home (called home equity debt), but only if throughout 2013 these mortgages totaled $100,000 or less ($50,000 or less if married filing separately) and totaled no more than the fair market value of your home reduced by (1) and (2). 2012 amended tax form The dollar limits for the second and third categories apply to the combined mortgages on your main home and second home. 2012 amended tax form   See Part II of Publication 936 for more detailed definitions of grandfathered, home acquisition, and home equity debt. 2012 amended tax form    You can use Figure 23-A to check whether your home mortgage interest is fully deductible. 2012 amended tax form Figure 23-A. 2012 amended tax form Is My Home Mortgage Interest Fully Deductible? Please click here for the text description of the image. 2012 amended tax form Figure 23-A. 2012 amended tax form Is My Interest Fully Deductible? Limits on deduction. 2012 amended tax form   You cannot fully deduct interest on a mortgage that does not fit into any of the three categories listed earlier. 2012 amended tax form If this applies to you, see Part II of Publication 936 to figure the amount of interest you can deduct. 2012 amended tax form Special Situations This section describes certain items that can be included as home mortgage interest and others that cannot. 2012 amended tax form It also describes certain special situations that may affect your deduction. 2012 amended tax form Late payment charge on mortgage payment. 2012 amended tax form   You can deduct as home mortgage interest a late payment charge if it was not for a specific service performed in connection with your mortgage loan. 2012 amended tax form Mortgage prepayment penalty. 2012 amended tax form   If you pay off your home mortgage early, you may have to pay a penalty. 2012 amended tax form You can deduct that penalty as home mortgage interest provided the penalty is not for a specific service performed or cost incurred in connection with your mortgage loan. 2012 amended tax form Sale of home. 2012 amended tax form   If you sell your home, you can deduct your home mortgage interest (subject to any limits that apply) paid up to, but not including, the date of sale. 2012 amended tax form Example. 2012 amended tax form John and Peggy Harris sold their home on May 7. 2012 amended tax form Through April 30, they made home mortgage interest payments of $1,220. 2012 amended tax form The settlement sheet for the sale of the home showed $50 interest for the 6-day period in May up to, but not including, the date of sale. 2012 amended tax form Their mortgage interest deduction is $1,270 ($1,220 + $50). 2012 amended tax form Prepaid interest. 2012 amended tax form   If you pay interest in advance for a period that goes beyond the end of the tax year, you must spread this interest over the tax years to which it applies. 2012 amended tax form You can deduct in each year only the interest that qualifies as home mortgage interest for that year. 2012 amended tax form However, there is an exception that applies to points, discussed later. 2012 amended tax form Mortgage interest credit. 2012 amended tax form   You may be able to claim a mortgage interest credit if you were issued a mortgage credit certificate (MCC) by a state or local government. 2012 amended tax form Figure the credit on Form 8396, Mortgage Interest Credit. 2012 amended tax form If you take this credit, you must reduce your mortgage interest deduction by the amount of the credit. 2012 amended tax form   For more information on the credit, see chapter 37. 2012 amended tax form Ministers' and military housing allowance. 2012 amended tax form   If you are a minister or a member of the uniformed services and receive a housing allowance that is not taxable, you can still deduct your home mortgage interest. 2012 amended tax form Hardest Hit Fund and Emergency Homeowners' Loan Programs. 2012 amended tax form   You can use a special method to compute your deduction for mortgage interest and real estate taxes on your main home if you meet the following two conditions. 2012 amended tax form You received assistance under: A State Housing Finance Agency (State HFA) Hardest Hit Fund program in which program payments could be used to pay mortgage interest, or An Emergency Homeowners' Loan Program administered by the Department of Housing and Urban Development (HUD) or a state. 2012 amended tax form You meet the rules to deduct all of the mortgage interest on your loan and all of the real estate taxes on your main home. 2012 amended tax form If you meet these tests, then you can deduct all of the payments you actually made during the year to your mortgage servicer, the State HFA, or HUD on the home mortgage (including the amount shown on box 3 of Form 1098-MA, Mortgage Assistance Payments), but not more than the sum of the amounts shown on Form 1098, Mortgage Interest Statement, in box 1 (mortgage interest received from payer(s) / borrower(s)), box 4 (mortgage insurance premiums) and box 5 (real property taxes). 2012 amended tax form However, you are not required to use this special method to compute your deduction for mortgage interest and real estate taxes on your main home. 2012 amended tax form Mortgage assistance payments under section 235 of the National Housing Act. 2012 amended tax form   If you qualify for mortgage assistance payments for lower-income families under section 235 of the National Housing Act, part or all of the interest on your mortgage may be paid for you. 2012 amended tax form You cannot deduct the interest that is paid for you. 2012 amended tax form No other effect on taxes. 2012 amended tax form   Do not include these mortgage assistance payments in your income. 2012 amended tax form Also, do not use these payments to reduce other deductions, such as real estate taxes. 2012 amended tax form Divorced or separated individuals. 2012 amended tax form   If a divorce or separation agreement requires you or your spouse or former spouse to pay home mortgage interest on a home owned by both of you, the payment of interest may be alimony. 2012 amended tax form See the discussion of Payments for jointly-owned home in chapter 18. 2012 amended tax form Redeemable ground rents. 2012 amended tax form   If you make annual or periodic rental payments on a redeemable ground rent, you can deduct them as mortgage interest. 2012 amended tax form   Payments made to end the lease and to buy the lessor's entire interest in the land are not deductible as mortgage interest. 2012 amended tax form For more information, see Publication 936. 2012 amended tax form Nonredeemable ground rents. 2012 amended tax form   Payments on a nonredeemable ground rent are not mortgage interest. 2012 amended tax form You can deduct them as rent if they are a business expense or if they are for rental property. 2012 amended tax form Reverse mortgages. 2012 amended tax form   A reverse mortgage is a loan where the lender pays you (in a lump sum, a monthly advance, a line of credit, or a combination of all three) while you continue to live in your home. 2012 amended tax form With a reverse mortgage, you retain title to your home. 2012 amended tax form Depending on the plan, your reverse mortgage becomes due with interest when you move, sell your home, reach the end of a pre-selected loan period, or die. 2012 amended tax form Because reverse mortgages are considered loan advances and not income, the amount you receive is not taxable. 2012 amended tax form Any interest (including original issue discount) accrued on a reverse mortgage is not deductible until the loan is paid in full. 2012 amended tax form Your deduction may be limited because a reverse mortgage loan generally is subject to the limit on Home Equity Debt discussed in Publication 936. 2012 amended tax form Rental payments. 2012 amended tax form   If you live in a house before final settlement on the purchase, any payments you make for that period are rent and not interest. 2012 amended tax form This is true even if the settlement papers call them interest. 2012 amended tax form You cannot deduct these payments as home mortgage interest. 2012 amended tax form Mortgage proceeds invested in tax-exempt securities. 2012 amended tax form   You cannot deduct the home mortgage interest on grandfathered debt or home equity debt if you used the proceeds of the mortgage to buy securities or certificates that produce tax-free income. 2012 amended tax form “Grandfathered debt” and “home equity debt” are defined earlier under Amount Deductible. 2012 amended tax form Refunds of interest. 2012 amended tax form   If you receive a refund of interest in the same tax year you paid it, you must reduce your interest expense by the amount refunded to you. 2012 amended tax form If you receive a refund of interest you deducted in an earlier year, you generally must include the refund in income in the year you receive it. 2012 amended tax form However, you need to include it only up to the amount of the deduction that reduced your tax in the earlier year. 2012 amended tax form This is true whether the interest overcharge was refunded to you or was used to reduce the outstanding principal on your mortgage. 2012 amended tax form    If you received a refund of interest you overpaid in an earlier year, you generally will receive a Form 1098, Mortgage Interest Statement, showing the refund in box 3. 2012 amended tax form For information about Form 1098, see Form 1098, Mortgage Interest Statement , later. 2012 amended tax form   For more information on how to treat refunds of interest deducted in earlier years, see Recoveries in chapter 12. 2012 amended tax form Points The term “points” is used to describe certain charges paid, or treated as paid, by a borrower to obtain a home mortgage. 2012 amended tax form Points may also be called loan origination fees, maximum loan charges, loan discount, or discount points. 2012 amended tax form A borrower is treated as paying any points that a home seller pays for the borrower's mortgage. 2012 amended tax form See Points paid by the seller , later. 2012 amended tax form General Rule You generally cannot deduct the full amount of points in the year paid. 2012 amended tax form Because they are prepaid interest, you generally deduct them ratably over the life (term) of the mortgage. 2012 amended tax form See Deduction Allowed Ratably , next. 2012 amended tax form For exceptions to the general rule, see Deduction Allowed in Year Paid , later. 2012 amended tax form Deduction Allowed Ratably If you do not meet the tests listed under Deduction Allowed in Year Paid , later, the loan is not a home improvement loan, or you choose not to deduct your points in full in the year paid, you can deduct the points ratably (equally) over the life of the loan if you meet all the following tests. 2012 amended tax form You use the cash method of accounting. 2012 amended tax form This means you report income in the year you receive it and deduct expenses in the year you pay them. 2012 amended tax form Most individuals use this method. 2012 amended tax form Your loan is secured by a home. 2012 amended tax form (The home does not need to be your main home. 2012 amended tax form ) Your loan period is not more than 30 years. 2012 amended tax form If your loan period is more than 10 years, the terms of your loan are the same as other loans offered in your area for the same or longer period. 2012 amended tax form Either your loan amount is $250,000 or less, or the number of points is not more than: 4, if your loan period is 15 years or less, or 6, if your loan period is more than 15 years. 2012 amended tax form Deduction Allowed in Year Paid You can fully deduct points in the year paid if you meet all the following tests. 2012 amended tax form (You can use Figure 23-B as a quick guide to see whether your points are fully deductible in the year paid. 2012 amended tax form ) Your loan is secured by your main home. 2012 amended tax form (Your main home is the one you ordinarily live in most of the time. 2012 amended tax form ) Paying points is an established business practice in the area where the loan was made. 2012 amended tax form The points paid were not more than the points generally charged in that area. 2012 amended tax form You use the cash method of accounting. 2012 amended tax form This means you report income in the year you receive it and deduct expenses in the year you pay them. 2012 amended tax form (If you want more information about this method, see Accounting Methods in chapter 1. 2012 amended tax form ) The points were not paid in place of amounts that ordinarily are stated separately on the settlement statement, such as appraisal fees, inspection fees, title fees, attorney fees, and property taxes. 2012 amended tax form The funds you provided at or before closing, plus any points the seller paid, were at least as much as the points charged. 2012 amended tax form The funds you provided are not required to have been applied to the points. 2012 amended tax form They can include a down payment, an escrow deposit, earnest money, and other funds you paid at or before closing for any purpose. 2012 amended tax form You cannot have borrowed these funds from your lender or mortgage broker. 2012 amended tax form You use your loan to buy or build your main home. 2012 amended tax form The points were computed as a percentage of the principal amount of the mortgage. 2012 amended tax form The amount is clearly shown on the settlement statement (such as the Settlement Statement, Form HUD-1) as points charged for the mortgage. 2012 amended tax form The points may be shown as paid from either your funds or the seller's. 2012 amended tax form Figure 23-B. 2012 amended tax form Are My Points Fully Deductible This Year? Please click here for the text description of the image. 2012 amended tax form Figure 23-B. 2012 amended tax form Are My Points Fully Deductible This Year? Note. 2012 amended tax form If you meet all of these tests, you can choose to either fully deduct the points in the year paid, or deduct them over the life of the loan. 2012 amended tax form Home improvement loan. 2012 amended tax form   You can also fully deduct in the year paid points paid on a loan to improve your main home, if tests (1) through (6) are met. 2012 amended tax form Second home. 2012 amended tax form You cannot fully deduct in the year paid points you pay on loans secured by your second home. 2012 amended tax form You can deduct these points only over the life of the loan. 2012 amended tax form Refinancing. 2012 amended tax form   Generally, points you pay to refinance a mortgage are not deductible in full in the year you pay them. 2012 amended tax form This is true even if the new mortgage is secured by your main home. 2012 amended tax form   However, if you use part of the refinanced mortgage proceeds to improve your main home and you meet the first 6 tests listed under Deduction Allowed in Year Paid , earlier, you can fully deduct the part of the points related to the improvement in the year you paid them with your own funds. 2012 amended tax form You can deduct the rest of the points over the life of the loan. 2012 amended tax form Example 1. 2012 amended tax form In 1998, Bill Fields got a mortgage to buy a home. 2012 amended tax form In 2013, Bill refinanced that mortgage with a 15-year $100,000 mortgage loan. 2012 amended tax form The mortgage is secured by his home. 2012 amended tax form To get the new loan, he had to pay three points ($3,000). 2012 amended tax form Two points ($2,000) were for prepaid interest, and one point ($1,000) was charged for services, in place of amounts that ordinarily are stated separately on the settlement statement. 2012 amended tax form Bill paid the points out of his private funds, rather than out of the proceeds of the new loan. 2012 amended tax form The payment of points is an established practice in the area, and the points charged are not more than the amount generally charged there. 2012 amended tax form Bill's first payment on the new loan was due July 1. 2012 amended tax form He made six payments on the loan in 2013 and is a cash basis taxpayer. 2012 amended tax form Bill used the funds from the new mortgage to repay his existing mortgage. 2012 amended tax form Although the new mortgage loan was for Bill's continued ownership of his main home, it was not for the purchase or improvement of that home. 2012 amended tax form He cannot deduct all of the points in 2013. 2012 amended tax form He can deduct two points ($2,000) ratably over the life of the loan. 2012 amended tax form He deducts $67 [($2,000 ÷ 180 months) × 6 payments] of the points in 2013. 2012 amended tax form The other point ($1,000) was a fee for services and is not deductible. 2012 amended tax form Example 2. 2012 amended tax form The facts are the same as in Example 1, except that Bill used $25,000 of the loan proceeds to improve his home and $75,000 to repay his existing mortgage. 2012 amended tax form Bill deducts 25% ($25,000 ÷ $100,000) of the points ($2,000) in 2013. 2012 amended tax form His deduction is $500 ($2,000 × 25%). 2012 amended tax form Bill also deducts the ratable part of the remaining $1,500 ($2,000 − $500) that must be spread over the life of the loan. 2012 amended tax form This is $50 [($1,500 ÷ 180 months) × 6 payments] in 2013. 2012 amended tax form The total amount Bill deducts in 2013 is $550 ($500 + $50). 2012 amended tax form Special Situations This section describes certain special situations that may affect your deduction of points. 2012 amended tax form Original issue discount. 2012 amended tax form   If you do not qualify to either deduct the points in the year paid or deduct them ratably over the life of the loan, or if you choose not to use either of these methods, the points reduce the issue price of the loan. 2012 amended tax form This reduction results in original issue discount, which is discussed in chapter 4 of Publication 535. 2012 amended tax form Amounts charged for services. 2012 amended tax form   Amounts charged by the lender for specific services connected to the loan are not interest. 2012 amended tax form Examples of these charges are: Appraisal fees, Notary fees, and Preparation costs for the mortgage note or deed of trust. 2012 amended tax form You cannot deduct these amounts as points either in the year paid or over the life of the mortgage. 2012 amended tax form Points paid by the seller. 2012 amended tax form   The term “points” includes loan placement fees that the seller pays to the lender to arrange financing for the buyer. 2012 amended tax form Treatment by seller. 2012 amended tax form   The seller cannot deduct these fees as interest. 2012 amended tax form But they are a selling expense that reduces the amount realized by the seller. 2012 amended tax form See chapter 15 for information on selling your home. 2012 amended tax form Treatment by buyer. 2012 amended tax form    The buyer reduces the basis of the home by the amount of the seller-paid points and treats the points as if he or she had paid them. 2012 amended tax form If all the tests under Deduction Allowed in Year Paid , earlier, are met, the buyer can deduct the points in the year paid. 2012 amended tax form If any of those tests are not met, the buyer deducts the points over the life of the loan. 2012 amended tax form   For information about basis, see chapter 13. 2012 amended tax form Funds provided are less than points. 2012 amended tax form   If you meet all the tests in Deduction Allowed in Year Paid , earlier, except that the funds you provided were less than the points charged to you (test (6)), you can deduct the points in the year paid, up to the amount of funds you provided. 2012 amended tax form In addition, you can deduct any points paid by the seller. 2012 amended tax form Example 1. 2012 amended tax form When you took out a $100,000 mortgage loan to buy your home in December, you were charged one point ($1,000). 2012 amended tax form You meet all the tests for deducting points in the year paid, except the only funds you provided were a $750 down payment. 2012 amended tax form Of the $1,000 charged for points, you can deduct $750 in the year paid. 2012 amended tax form You spread the remaining $250 over the life of the mortgage. 2012 amended tax form Example 2. 2012 amended tax form The facts are the same as in Example 1, except that the person who sold you your home also paid one point ($1,000) to help you get your mortgage. 2012 amended tax form In the year paid, you can deduct $1,750 ($750 of the amount you were charged plus the $1,000 paid by the seller). 2012 amended tax form You spread the remaining $250 over the life of the mortgage. 2012 amended tax form You must reduce the basis of your home by the $1,000 paid by the seller. 2012 amended tax form Excess points. 2012 amended tax form   If you meet all the tests in Deduction Allowed in Year Paid , earlier, except that the points paid were more than generally paid in your area (test (3)), you deduct in the year paid only the points that are generally charged. 2012 amended tax form You must spread any additional points over the life of the mortgage. 2012 amended tax form Mortgage ending early. 2012 amended tax form   If you spread your deduction for points over the life of the mortgage, you can deduct any remaining balance in the year the mortgage ends. 2012 amended tax form However, if you refinance the mortgage with the same lender, you cannot deduct any remaining balance of spread points. 2012 amended tax form Instead, deduct the remaining balance over the term of the new loan. 2012 amended tax form    A mortgage may end early due to a prepayment, refinancing, foreclosure, or similar event. 2012 amended tax form Example. 2012 amended tax form Dan paid $3,000 in points in 2002 that he had to spread out over the 15-year life of the mortgage. 2012 amended tax form He deducts $200 points per year. 2012 amended tax form Through 2012, Dan has deducted $2,200 of the points. 2012 amended tax form Dan prepaid his mortgage in full in 2013. 2012 amended tax form He can deduct the remaining $800 of points in 2013. 2012 amended tax form Limits on deduction. 2012 amended tax form   You cannot fully deduct points paid on a mortgage unless the mortgage fits into one of the categories listed earlier under Fully deductible interest . 2012 amended tax form See Publication 936 for details. 2012 amended tax form Mortgage Insurance Premiums You can treat amounts you paid during 2013 for qualified mortgage insurance as home mortgage interest. 2012 amended tax form The insurance must be in connection with home acquisition debt and the insurance contract must have been issued after 2006. 2012 amended tax form Qualified mortgage insurance. 2012 amended tax form   Qualified mortgage insurance is mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service, and private mortgage insurance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006). 2012 amended tax form   Mortgage insurance provided by the Department of Veterans Affairs is commonly known as a funding fee. 2012 amended tax form If provided by the Rural Housing Service, it is commonly known as a guarantee fee. 2012 amended tax form These fees can be deducted fully in 2013 if the mortgage insurance contract was issued in 2013. 2012 amended tax form Contact the mortgage insurance issuer to determine the deductible amount if it is not reported in box 4 of Form 1098. 2012 amended tax form Special rules for prepaid mortgage insurance. 2012 amended tax form   Generally, if you paid premiums for qualified mortgage insurance that are allocable to periods after the close of the tax year, such premiums are treated as paid in the period to which they are allocated. 2012 amended tax form You must allocate the premiums over the shorter of the stated term of the mortgage or 84 months, beginning with the month the insurance was obtained. 2012 amended tax form No deduction is allowed for the unamortized balance if the mortgage is satisfied before its term. 2012 amended tax form This paragraph does not apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service. 2012 amended tax form See the Example below. 2012 amended tax form Example. 2012 amended tax form Ryan purchased a home in May of 2012 and financed the home with a 15-year mortgage. 2012 amended tax form Ryan also prepaid all of the $9,240 in private mortgage insurance required at the time of closing in May. 2012 amended tax form Since the $9,240 in private mortgage insurance is allocable to periods after 2012, Ryan must allocate the $9,240 over the shorter of the life of the mortgage or 84 months. 2012 amended tax form Ryan's adjusted gross income (AGI) for 2012 is $76,000. 2012 amended tax form Ryan can deduct $880 ($9,240 ÷ 84 × 8 months) for qualified mortgage insurance premiums in 2012. 2012 amended tax form For 2013, Ryan can deduct $1,320 ($9,240 ÷ 84 × 12 months) if his AGI is $100,000 or less. 2012 amended tax form In this example, the mortgage insurance premiums are allocated over 84 months, which is shorter than the life of the mortgage of 15 years (180 months). 2012 amended tax form Limit on deduction. 2012 amended tax form   If your adjusted gross income on Form 1040, line 38, is more than $100,000 ($50,000 if your filing status is married filing separately), the amount of your mortgage insurance premiums that are otherwise deductible is reduced and may be eliminated. 2012 amended tax form See Line 13 in the instructions for Schedule A (Form 1040) and complete the Mortgage Insurance Premiums Deduction Worksheet to figure the amount you can deduct. 2012 amended tax form If your adjusted gross income is more than $109,000 ($54,500 if married filing separately), you cannot deduct your mortgage insurance premiums. 2012 amended tax form Form 1098, Mortgage Interest Statement If you paid $600 or more of mortgage interest (including certain points and mortgage insurance premiums) during the year on any one mortgage, you generally will receive a Form 1098 or a similar statement from the mortgage holder. 2012 amended tax form You will receive the statement if you pay interest to a person (including a financial institution or a cooperative housing corporation) in the course of that person's trade or business. 2012 amended tax form A governmental unit is a person for purposes of furnishing the statement. 2012 amended tax form The statement for each year should be sent to you by January 31 of the following year. 2012 amended tax form A copy of this form will also be sent to the IRS. 2012 amended tax form The statement will show the total interest you paid during the year, any mortgage insurance premiums you paid, and if you purchased a main home during the year, it also will show the deductible points paid during the year, including seller-paid points. 2012 amended tax form However, it should not show any interest that was paid for you by a government agency. 2012 amended tax form As a general rule, Form 1098 will include only points that you can fully deduct in the year paid. 2012 amended tax form However, certain points not included on Form 1098 also may be deductible, either in the year paid or over the life of the loan. 2012 amended tax form See Points , earlier, to determine whether you can deduct points not shown on Form 1098. 2012 amended tax form Prepaid interest on Form 1098. 2012 amended tax form   If you prepaid interest in 2013 that accrued in full by January 15, 2014, this prepaid interest may be included in box 1 of Form 1098. 2012 amended tax form However, you cannot deduct the prepaid amount for January 2014 in 2013. 2012 amended tax form (See Prepaid interest , earlier. 2012 amended tax form ) You will have to figure the interest that accrued for 2014 and subtract it from the amount in box 1. 2012 amended tax form You will include the interest for January 2014 with the other interest you pay for 2014. 2012 amended tax form See How To Report , later. 2012 amended tax form Refunded interest. 2012 amended tax form   If you received a refund of mortgage interest you overpaid in an earlier year, you generally will receive a Form 1098 showing the refund in box 3. 2012 amended tax form See Refunds of interest , earlier. 2012 amended tax form Mortgage insurance premiums. 2012 amended tax form   The amount of mortgage insurance premiums you paid during 2013 may be shown in box 4 of Form 1098. 2012 amended tax form See Mortgage Insurance Premiums, earlier. 2012 amended tax form Investment Interest This section discusses interest expenses you may be able to deduct as an investor. 2012 amended tax form If you borrow money to buy property you hold for investment, the interest you pay is investment interest. 2012 amended tax form You can deduct investment interest subject to the limit discussed later. 2012 amended tax form However, you cannot deduct interest you incurred to produce tax-exempt income. 2012 amended tax form Nor can you deduct interest expenses on straddles. 2012 amended tax form Investment interest does not include any qualified home mortgage interest or any interest taken into account in computing income or loss from a passive activity. 2012 amended tax form Investment Property Property held for investment includes property that produces interest, dividends, annuities, or royalties not derived in the ordinary course of a trade or business. 2012 amended tax form It also includes property that produces gain or loss (not derived in the ordinary course of a trade or business) from the sale or trade of property producing these types of income or held for investment (other than an interest in a passive activity). 2012 amended tax form Investment property also includes an interest in a trade or business activity in which you did not materially participate (other than a passive activity). 2012 amended tax form Partners, shareholders, and beneficiaries. 2012 amended tax form   To determine your investment interest, combine your share of investment interest from a partnership, S corporation, estate, or trust with your other investment interest. 2012 amended tax form Allocation of Interest Expense If you borrow money for business or personal purposes as well as for investment, you must allocate the debt among those purposes. 2012 amended tax form Only the interest expense on the part of the debt used for investment purposes is treated as investment interest. 2012 amended tax form The allocation is not affected by the use of property that secures the debt. 2012 amended tax form Limit on Deduction Generally, your deduction for investment interest expense is limited to the amount of your net investment income. 2012 amended tax form You can carry over the amount of investment interest that you could not deduct because of this limit to the next tax year. 2012 amended tax form The interest carried over is treated as investment interest paid or accrued in that next year. 2012 amended tax form You can carry over disallowed investment interest to the next tax year even if it is more than your taxable income in the year the interest was paid or accrued. 2012 amended tax form Net Investment Income Determine the amount of your net investment income by subtracting your investment expenses (other than interest expense) from your investment income. 2012 amended tax form Investment income. 2012 amended tax form    This generally includes your gross income from property held for investment (such as interest, dividends, annuities, and royalties). 2012 amended tax form Investment income does not include Alaska Permanent Fund dividends. 2012 amended tax form It also does not include qualified dividends or net capital gain unless you choose to include them. 2012 amended tax form Choosing to include qualified dividends. 2012 amended tax form   Investment income generally does not include qualified dividends, discussed in chapter 8. 2012 amended tax form However, you can choose to include all or part of your qualified dividends in investment income. 2012 amended tax form   You make this choice by completing Form 4952, line 4g, according to its instructions. 2012 amended tax form   If you choose to include any amount of your qualified dividends in investment income, you must reduce your qualified dividends that are eligible for the lower capital gains tax rates by the same amount. 2012 amended tax form Choosing to include net capital gain. 2012 amended tax form   Investment income generally does not include net capital gain from disposing of investment property (including capital gain distributions from mutual funds). 2012 amended tax form However, you can choose to include all or part of your net capital gain in investment income. 2012 amended tax form    You make this choice by completing Form 4952, line 4g, according to its instructions. 2012 amended tax form   If you choose to include any amount of your net capital gain in investment income, you must reduce your net capital gain that is eligible for the lower capital gains tax rates by the same amount. 2012 amended tax form    Before making either choice, consider the overall effect on your tax liability. 2012 amended tax form Compare your tax if you make one or both of these choices with your tax if you do not. 2012 amended tax form Investment income of child reported on parent's return. 2012 amended tax form    Investment income includes the part of your child's interest and dividend income that you choose to report on your return. 2012 amended tax form If the child does not have qualified dividends, Alaska Permanent Fund dividends, or capital gain distributions, this is the amount on line 6 of Form 8814, Parents' Election To Report Child's Interest and Dividends. 2012 amended tax form Child's qualified dividends. 2012 amended tax form   If part of the amount you report is your child's qualified dividends, that part (which is reported on Form 1040, line 9b) generally does not count as investment income. 2012 amended tax form However, you can choose to include all or part of it in investment income, as explained under Choosing to include qualified dividends , earlier. 2012 amended tax form   Your investment income also includes the amount on Form 8814, line 12 (or, if applicable, the reduced amount figured next under Child's Alaska Permanent Fund dividends). 2012 amended tax form Child's Alaska Permanent Fund dividends. 2012 amended tax form   If part of the amount you report is your child's Alaska Permanent Fund dividends, that part does not count as investment income. 2012 amended tax form To figure the amount of your child's income that you can consider your investment income, start with the amount on Form 8814, line 6. 2012 amended tax form Multiply that amount by a percentage that is equal to the Alaska Permanent Fund dividends divided by the total amount on Form 8814, line 4. 2012 amended tax form Subtract the result from the amount on Form 8814, line 12. 2012 amended tax form Child's capital gain distributions. 2012 amended tax form    If part of the amount you report is your child's capital gain distributions, that part (which is reported on Schedule D, line 13, or Form 1040, line 13) generally does not count as investment income. 2012 amended tax form However, you can choose to include all or part of it in investment income, as explained in Choosing to include net capital gain , earlier. 2012 amended tax form   Your investment income also includes the amount on Form 8814, line 12 (or, if applicable, the reduced amount figured under Child's Alaska Permanent Fund dividends , earlier). 2012 amended tax form Investment expenses. 2012 amended tax form   Investment expenses are your allowed deductions (other than interest expense) directly connected with the production of investment income. 2012 amended tax form Investment expenses that are included as a miscellaneous itemized deduction on Schedule A (Form 1040) are allowable deductions after applying the 2% limit that applies to miscellaneous itemized deductions. 2012 amended tax form Use the smaller of: The investment expenses included on Schedule A (Form 1040), line 23, or The amount on Schedule A, line 27. 2012 amended tax form Losses from passive activities. 2012 amended tax form   Income or expenses that you used in computing income or loss from a passive activity are not included in determining your investment income or investment expenses (including investment interest expense). 2012 amended tax form See Publication 925, Passive Activity and At-Risk Rules, for information about passive activities. 2012 amended tax form Form 4952 Use Form 4952, Investment Interest Expense Deduction, to figure your deduction for investment interest. 2012 amended tax form Exception to use of Form 4952. 2012 amended tax form   You do not have to complete Form 4952 or attach it to your return if you meet all of the following tests. 2012 amended tax form Your investment interest expense is not more than your investment income from interest and ordinary dividends minus any qualified dividends. 2012 amended tax form You do not have any other deductible investment expenses. 2012 amended tax form You have no carryover of investment interest expense from 2012. 2012 amended tax form If you meet all of these tests, you can deduct all of your investment interest. 2012 amended tax form More Information For more information on investment interest, see Interest Expenses in chapter 3 of Publication 550. 2012 amended tax form Items You Cannot Deduct Some interest payments are not deductible. 2012 amended tax form Certain expenses similar to interest also are not deductible. 2012 amended tax form Nondeductible expenses include the following items. 2012 amended tax form Personal interest (discussed later). 2012 amended tax form Service charges (however, see Other Expenses (Line 23) in chapter 28). 2012 amended tax form Annual fees for credit cards. 2012 amended tax form Loan fees. 2012 amended tax form Credit investigation fees. 2012 amended tax form Interest to purchase or carry tax-exempt securities. 2012 amended tax form Penalties. 2012 amended tax form   You cannot deduct fines and penalties paid to a government for violations of law, regardless of their nature. 2012 amended tax form Personal Interest Personal interest is not deductible. 2012 amended tax form Personal interest is any interest that is not home mortgage interest, investment interest, business interest, or other deductible interest. 2012 amended tax form It includes the following items. 2012 amended tax form Interest on car loans (unless you use the car for business). 2012 amended tax form Interest on federal, state, or local income tax. 2012 amended tax form Finance charges on credit cards, retail installment contracts, and revolving charge accounts incurred for personal expenses. 2012 amended tax form Late payment charges by a public utility. 2012 amended tax form You may be able to deduct interest you pay on a qualified student loan. 2012 amended tax form For details, see Publication 970, Tax Benefits for Education. 2012 amended tax form Allocation of Interest If you use the proceeds of a loan for more than one purpose (for example, personal and business), you must allocate the interest on the loan to each use. 2012 amended tax form However, you do not have to allocate home mortgage interest if it is fully deductible, regardless of how the funds are used. 2012 amended tax form You allocate interest (other than fully deductible home mortgage interest) on a loan in the same way as the loan itself is allocated. 2012 amended tax form You do this by tracing disbursements of the debt proceeds to specific uses. 2012 amended tax form For details on how to do this, see chapter 4 of Publication 535. 2012 amended tax form How To Report You must file Form 1040 to deduct any home mortgage interest expense on your tax return. 2012 amended tax form Where you deduct your interest expense generally depends on how you use the loan proceeds. 2012 amended tax form See Table 23-1 for a summary of where to deduct your interest expense. 2012 amended tax form Home mortgage interest and points. 2012 amended tax form   Deduct the home mortgage interest and points reported to you on Form 1098 on Schedule A (Form 1040), line 10. 2012 amended tax form If you paid more deductible interest to the financial institution than the amount shown on Form 1098, show the larger deductible amount on line 10. 2012 amended tax form Attach a statement explaining the difference and print “See attached” next to line 10. 2012 amended tax form    Deduct home mortgage interest that was not reported to you on Form 1098 on Schedule A (Form 1040), line 11. 2012 amended tax form If you paid home mortgage interest to the person from whom you bought your home, show that person's name, address, and taxpayer identification number (TIN) on the dotted lines next to line 11. 2012 amended tax form The seller must give you this number and you must give the seller your TIN. 2012 amended tax form A Form W-9, Request for Taxpayer Identification Number and Certification, can be used for this purpose. 2012 amended tax form Failure to meet any of these requirements may result in a $50 penalty for each failure. 2012 amended tax form The TIN can be either a social security number, an individual taxpayer identification number (issued by the Internal Revenue Service), or an employer identification number. 2012 amended tax form See Social Security Number (SSN) in chapter 1 for more information about TINs. 2012 amended tax form    If you can take a deduction for points that were not reported to you on Form 1098, deduct those points on Schedule A (Form 1040), line 12. 2012 amended tax form   Deduct mortgage insurance premiums on Schedule A (Form 1040), line 13. 2012 amended tax form More than one borrower. 2012 amended tax form   If you and at least one other person (other than your spouse if you file a joint return) were liable for and paid interest on a mortgage that was for your home, and the other person received a Form 1098 showing the interest that was paid during the year, attach a statement to your return explaining this. 2012 amended tax form Show how much of the interest each of you paid, and give the name and address of the person who received the form. 2012 amended tax form Deduct your share of the interest on Schedule A (Form 1040), line 11, and print “See attached” next to the line. 2012 amended tax form Also, deduct your share of any qualified mortgage insurance premiums on Schedule A (Form 1040), line 13. 2012 amended tax form   Similarly, if you are the payer of record on a mortgage on which there are other borrowers entitled to a deduction for the interest shown on the Form 1098 you received, deduct only your share of the interest on Schedule A (Form 1040), line 10. 2012 amended tax form You should let each of the other borrowers know what his or her share is. 2012 amended tax form Mortgage proceeds used for business or investment. 2012 amended tax form    If your home mortgage interest deduction is limited, but all or part of the mortgage proceeds were used for business, investment, or other deductible activities, see Table 23-1. 2012 amended tax form It shows where to deduct the part of your excess interest that is for those activities. 2012 amended tax form Investment interest. 2012 amended tax form    Deduct investment interest, subject to certain limits discussed in Publication 550, on Schedule A (Form 1040), line 14. 2012 amended tax form Amortization of bond premium. 2012 amended tax form   There are various ways to treat the premium you pay to buy taxable bonds. 2012 amended tax form See Bond Premium Amortization in Publication 550. 2012 amended tax form Income-producing rental or royalty interest. 2012 amended tax form   Deduct interest on a loan for income-producing rental or royalty property that is not used in your business in Part I of Schedule E (Form 1040). 2012 amended tax form Example. 2012 amended tax form You rent out part of your home and borrow money to make repairs. 2012 amended tax form You can deduct only the interest payment for the rented part in Part I of Schedule E (Form 1040). 2012 amended tax form Deduct the rest of the interest payment on Schedule A (Form 1040) if it is deductible home mortgage interest. 2012 amended tax form Table 23-1. 2012 amended tax form Where To Deduct Your Interest Expense IF you have . 2012 amended tax form . 2012 amended tax form . 2012 amended tax form THEN deduct it on . 2012 amended tax form . 2012 amended tax form . 2012 amended tax form AND for more information go to . 2012 amended tax form . 2012 amended tax form . 2012 amended tax form deductible student loan interest Form 1040, line 33, or Form 1040A, line 18 Publication 970. 2012 amended tax form deductible home mortgage interest and points reported on Form 1098 Schedule A (Form 1040), line 10 Publication 936. 2012 amended tax form deductible home mortgage interest not reported on Form 1098 Schedule A (Form 1040), line 11 Publication 936. 2012 amended tax form deductible points not reported on Form 1098 Schedule A (Form 1040), line 12 Publication 936. 2012 amended tax form deductible mortgage insurance premiums Schedule A (Form 1040), line 13 Publication 936. 2012 amended tax form deductible investment interest (other than incurred to produce rents or royalties) Schedule A (Form 1040), line 14 Publication 550. 2012 amended tax form deductible business interest (non-farm) Schedule C or C-EZ (Form 1040) Publication 535. 2012 amended tax form deductible farm business interest Schedule F (Form 1040) Publications 225 and 535. 2012 amended tax form deductible interest incurred to produce rents or royalties Schedule E (Form 1040) Publications 527 and 535. 2012 amended tax form personal interest not deductible. 2012 amended tax form Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Division
PO Box 1789
Charleston, WV 25326-1789

Phone Number: 304-558-8986

Toll-free: 1-800-368-8808 (WV)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Division of Banking

Website: Division of Banking

Address: Division of Banking
900 Pennsylvania Ave.
Suite 306
Charleston, WV 25302

Phone Number: 304-558-2294

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Offices of the Insurance Commissioner

Website: Offices of the Insurance Commissioner

Address: Offices of the Insurance Commissioner
PO Box 50540
Charleston, WV 25305-0540

Phone Number: 304-558-3386

Toll-free: 1-888-879-9842 (WV)

TTY: 1-800-435-7381

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

State Auditors Office

Website: State Auditors Office

Address: State Auditors Office
Securities Commission
1900 Kanawha Blvd., E
Building 1, Room W-100
Charleston, WV 25305

Phone Number: 304-558-2251

Toll-free: 1-888-509-6567

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Consumer Advocate Division

Website: Consumer Advocate Division

Address: Consumer Advocate Division
723 Kanawha Blvd., E
Union Building, Suite 700
Charleston, WV 25301

Phone Number: 304-558-0526

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Customer Assistance
PO Box 812
201 Brooks St.
Charleston, WV 25323

Toll-free: 1-800-642-8544

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The 2012 Amended Tax Form

2012 amended tax form Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2012 amended tax form Tax questions. 2012 amended tax form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. 2012 amended tax form irs. 2012 amended tax form gov/pub515. 2012 amended tax form What's New Deposit interest paid to certain nonresident alien individuals. 2012 amended tax form  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. 2012 amended tax form Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. 2012 amended tax form See Deposit interest paid to certain nonresident alien individuals in 2013. 2012 amended tax form Portfolio interest. 2012 amended tax form . 2012 amended tax form  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. 2012 amended tax form Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. 2012 amended tax form See Portfolio interest. 2012 amended tax form U. 2012 amended tax form S. 2012 amended tax form real property interest. 2012 amended tax form  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. 2012 amended tax form The provision has been extended through 2013. 2012 amended tax form The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. 2012 amended tax form S. 2012 amended tax form real property interest will continue to apply to any distribution from a RIC. 2012 amended tax form See Qualified investment entities under U. 2012 amended tax form S. 2012 amended tax form Real Property Interest. 2012 amended tax form Interest-related dividends and short-term capital gain dividends received from mutual funds. 2012 amended tax form  The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. 2012 amended tax form These provisions have been extended through 2013. 2012 amended tax form Partnership withholding rate on effectively connected income. 2012 amended tax form  For 2013, the rate for withholding on noncorporate partners has increased to 39. 2012 amended tax form 6%. 2012 amended tax form The rate for corporate partners remains 35%. 2012 amended tax form Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. 2012 amended tax form  If you made U. 2012 amended tax form S. 2012 amended tax form -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. 2012 amended tax form See Amounts paid to qualified securities lenders . 2012 amended tax form Electronic deposits. 2012 amended tax form  You must make all deposits of taxes electronically. 2012 amended tax form Substitute forms. 2012 amended tax form  Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. 2012 amended tax form If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. 2012 amended tax form See Penalties. 2012 amended tax form Filing electronically. 2012 amended tax form  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. 2012 amended tax form You get to the system through the Internet at fire. 2012 amended tax form irs. 2012 amended tax form gov. 2012 amended tax form For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. 2012 amended tax form The IRS will not mail error reports for files that are bad. 2012 amended tax form Qualified intermediaries. 2012 amended tax form  A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. 2012 amended tax form See Qualified intermediary under Foreign Intermediaries. 2012 amended tax form Requests for extensions on Form 8809 must be filed electronically. 2012 amended tax form  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. 2012 amended tax form See Extension to file Form 1042-S with the IRS. 2012 amended tax form Photographs of missing children. 2012 amended tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 amended tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 amended tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 amended tax form Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. 2012 amended tax form Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. 2012 amended tax form In addition to discussing the rules that apply generally to payments of U. 2012 amended tax form S. 2012 amended tax form source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. 2012 amended tax form S. 2012 amended tax form real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. 2012 amended tax form S. 2012 amended tax form trade or business. 2012 amended tax form Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). 2012 amended tax form U. 2012 amended tax form S. 2012 amended tax form withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. 2012 amended tax form For information on these provisions, go to www. 2012 amended tax form irs. 2012 amended tax form gov/fatca. 2012 amended tax form Comments and suggestions. 2012 amended tax form   We welcome your comments about this publication and your suggestions for future editions. 2012 amended tax form   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. 2012 amended tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 amended tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 amended tax form   You can email us at taxforms@irs. 2012 amended tax form gov. 2012 amended tax form Please put “Publications Comment” on the subject line. 2012 amended tax form You can also send us comments from www. 2012 amended tax form irs. 2012 amended tax form gov/formspubs/. 2012 amended tax form Select “Comment on Tax Forms and Publications” under “Information About. 2012 amended tax form ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2012 amended tax form Ordering forms and publications. 2012 amended tax form   Visit www. 2012 amended tax form irs. 2012 amended tax form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 amended tax form Internal Revenue Service 1201 N. 2012 amended tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 amended tax form   If you have a tax question, check the information available on IRS. 2012 amended tax form gov or call 1-800-829-1040. 2012 amended tax form We cannot answer tax questions sent to either of the above addresses. 2012 amended tax form Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. 2012 amended tax form S. 2012 amended tax form Tax Guide for Aliens 901 U. 2012 amended tax form S. 2012 amended tax form Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. 2012 amended tax form S. 2012 amended tax form Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. 2012 amended tax form S. 2012 amended tax form Source Income of Foreign Persons 1042-S Foreign Person's U. 2012 amended tax form S. 2012 amended tax form Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. 2012 amended tax form Prev  Up  Next   Home   More Online Publications