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2012 Federal Income Tax Forms

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2012 Federal Income Tax Forms

2012 federal income tax forms Index Symbols 1231 property sale, Sale of property interest. 2012 federal income tax forms 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. 2012 federal income tax forms 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. 2012 federal income tax forms 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. 2012 federal income tax forms 501(c)(3) organizations, Student loans. 2012 federal income tax forms 529 program, Qualified tuition program (QTP). 2012 federal income tax forms 83(b) election, How to make the choice. 2012 federal income tax forms A Academic health centers Meals and lodging when teaching and research organization, Academic health center. 2012 federal income tax forms Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. 2012 federal income tax forms Accrual method taxpayers, Prepaid income. 2012 federal income tax forms Accrued leave payment At time of retirement or resignation, Accrued leave payment. 2012 federal income tax forms Disability retirement, Accrued leave payment. 2012 federal income tax forms Activity not for profit, Activity not for profit. 2012 federal income tax forms Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. 2012 federal income tax forms Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. 2012 federal income tax forms Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. 2012 federal income tax forms Alien status, waiver of, Waiver of alien status. 2012 federal income tax forms Aliens Nonresident, Nonresident aliens. 2012 federal income tax forms Alimony, Alimony. 2012 federal income tax forms Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. 2012 federal income tax forms Stock options, Alternative minimum tax (AMT). 2012 federal income tax forms Annuities Charitable gift, Charitable gift annuities. 2012 federal income tax forms Railroad retirement, Railroad retirement annuities. 2012 federal income tax forms Tax-sheltered, Limit for tax-sheltered annuities. 2012 federal income tax forms Archer MSAs, Archer MSA contributions. 2012 federal income tax forms , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 2012 federal income tax forms Armed forces, Military Combat zone bonus, Veterans' benefits. 2012 federal income tax forms Disability, Disability. 2012 federal income tax forms Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. 2012 federal income tax forms Qualified reservist distribution, Qualified reservist distribution (QRD). 2012 federal income tax forms Rehabilitative program payments, Veterans' benefits. 2012 federal income tax forms Retirement pay, Military retirement pay. 2012 federal income tax forms Veterans benefits, Veterans' benefits. 2012 federal income tax forms Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. 2012 federal income tax forms Back pay, award for, Back pay awards. 2012 federal income tax forms Backup withholding Barter exchange transactions, Backup withholding. 2012 federal income tax forms Bankruptcy Canceled debt not deemed to be income, Excluded debt. 2012 federal income tax forms Barter income, Bartering Below-market loans, Below-market loans. 2012 federal income tax forms Bequest for services, Bequest for services. 2012 federal income tax forms Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. 2012 federal income tax forms Black lung benefit payments, Black lung benefit payments. 2012 federal income tax forms Bonuses, Bonuses and awards. 2012 federal income tax forms , Employee awards or bonuses. 2012 federal income tax forms Breach of contract Damages as income, Court awards and damages. 2012 federal income tax forms Bribes, Bribes. 2012 federal income tax forms Business expenses Reimbursements, Allowances and reimbursements. 2012 federal income tax forms Business income, Business and Investment Income, More information. 2012 federal income tax forms C Cafeteria plans, Cafeteria plans. 2012 federal income tax forms Campaign contributions, Campaign contributions. 2012 federal income tax forms Campus lodging, Qualified campus lodging. 2012 federal income tax forms , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. 2012 federal income tax forms Capital gains Recoveries, Capital gains. 2012 federal income tax forms , Capital gains. 2012 federal income tax forms Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. 2012 federal income tax forms Incentive stock options (ISOs), Incentive stock options (ISOs). 2012 federal income tax forms Sale of personal property, Sale of personal items. 2012 federal income tax forms Car (see Vehicle, employer-provided) Car pools, Car pools. 2012 federal income tax forms Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. 2012 federal income tax forms Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. 2012 federal income tax forms Catch-up contributions, Catch-up contributions. 2012 federal income tax forms , Catch-up contributions. 2012 federal income tax forms Charitable gift annuities, Charitable gift annuities. 2012 federal income tax forms Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. 2012 federal income tax forms Child support payments, Child support payments. 2012 federal income tax forms Childcare providers, Childcare providers. 2012 federal income tax forms , Food program payments to daycare providers. 2012 federal income tax forms Chronic illness, Chronically ill individual. 2012 federal income tax forms Accelerated death benefits paid to, Exclusion for chronic illness. 2012 federal income tax forms Citizens outside U. 2012 federal income tax forms S. 2012 federal income tax forms Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. 2012 federal income tax forms Clergy, Clergy Coal, Coal and iron ore. 2012 federal income tax forms Colleges and universities Faculty lodging, Faculty lodging. 2012 federal income tax forms Scholarships and fellowships, Scholarships and fellowships. 2012 federal income tax forms Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. 2012 federal income tax forms Workers', Workers' Compensation Compensatory damages, Other compensation. 2012 federal income tax forms , Court awards and damages. 2012 federal income tax forms Constructive receipt of income, Constructively received income. 2012 federal income tax forms Copyrights Infringement damages, Court awards and damages. 2012 federal income tax forms Royalties, Copyrights and patents. 2012 federal income tax forms Corporate directors, Corporate director. 2012 federal income tax forms Cost-of-living allowances, Government cost-of-living allowances. 2012 federal income tax forms Court awards, Court awards and damages. 2012 federal income tax forms (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. 2012 federal income tax forms Credits Recoveries, refiguring of unused credits, Unused tax credits. 2012 federal income tax forms , Unused tax credits. 2012 federal income tax forms Currency transactions, foreign, Foreign currency transactions. 2012 federal income tax forms D Damages from lawsuits, Court awards and damages. 2012 federal income tax forms Back pay awards, Back pay awards. 2012 federal income tax forms Breach of contract, Court awards and damages. 2012 federal income tax forms Compensatory damages, Other compensation. 2012 federal income tax forms , Court awards and damages. 2012 federal income tax forms Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. 2012 federal income tax forms Punitive damages, Court awards and damages. 2012 federal income tax forms Daycare providers, Childcare providers. 2012 federal income tax forms (see also Childcare providers) Food program payments to, Food program payments to daycare providers. 2012 federal income tax forms De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. 2012 federal income tax forms (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. 2012 federal income tax forms Nonrecourse debts, Mortgage relief upon sale or other disposition. 2012 federal income tax forms Recourse, Mortgage relief upon sale or other disposition. 2012 federal income tax forms Stockholder's, Stockholder debt. 2012 federal income tax forms Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 2012 federal income tax forms Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. 2012 federal income tax forms , Nonqualified deferred compensation plans of nonqualified entities. 2012 federal income tax forms Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. 2012 federal income tax forms Differential wage payments, Differential wage payments. 2012 federal income tax forms Armed forces, Differential wage payments. 2012 federal income tax forms Directors' fees, Corporate director. 2012 federal income tax forms Disability Military, Disability. 2012 federal income tax forms Pensions, Disability Pensions Workers' compensation, Disability pension. 2012 federal income tax forms Person with, Persons with disabilities. 2012 federal income tax forms Unemployment compensation, paid as substitute for, Types of unemployment compensation. 2012 federal income tax forms Disaster relief Disaster mitigation payments, Disaster mitigation payments. 2012 federal income tax forms Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 2012 federal income tax forms Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. 2012 federal income tax forms Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. 2012 federal income tax forms Mortgage loan for early payment, Discounted mortgage loan. 2012 federal income tax forms Dividends Restricted stock, Dividends received on restricted stock. 2012 federal income tax forms Divorced taxpayers Stock options exercised incident to divorce, Tax form. 2012 federal income tax forms Down payment assistance, Down payment assistance. 2012 federal income tax forms E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. 2012 federal income tax forms Educational institutions Faculty lodging, Faculty lodging. 2012 federal income tax forms Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. 2012 federal income tax forms Tax Counseling for the Elderly, Volunteer tax counseling. 2012 federal income tax forms Election precinct officials, Election precinct official. 2012 federal income tax forms Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. 2012 federal income tax forms , Catch-up contributions. 2012 federal income tax forms Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. 2012 federal income tax forms Increased limit for last 3 years prior to retirement age, Increased limit. 2012 federal income tax forms Limit on, Elective Deferrals Reporting by employer, Reporting by employer. 2012 federal income tax forms Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. 2012 federal income tax forms Emotional distress damages, Emotional distress. 2012 federal income tax forms Employee achievement awards, Employee achievement award. 2012 federal income tax forms Employee awards or bonuses, Employee awards or bonuses. 2012 federal income tax forms Employee compensation, Employee Compensation, Inherited property not substantially vested. 2012 federal income tax forms Fringe benefits, Fringe Benefits, Special valuation rules. 2012 federal income tax forms Restricted property, Restricted Property, Inherited property not substantially vested. 2012 federal income tax forms Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. 2012 federal income tax forms Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. 2012 federal income tax forms Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. 2012 federal income tax forms Employment Abroad, Employment abroad. 2012 federal income tax forms Agency fees, Employment agency fees. 2012 federal income tax forms Contracts Severance pay for cancellation of, Severance pay. 2012 federal income tax forms Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. 2012 federal income tax forms Conservation Subsidies, Energy conservation subsidies. 2012 federal income tax forms Utility rebates, Utility rebates. 2012 federal income tax forms Estate income, Estate and trust income. 2012 federal income tax forms Estimated tax Unemployment compensation, Tax withholding. 2012 federal income tax forms Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. 2012 federal income tax forms Expected inheritance, Expected inheritance. 2012 federal income tax forms Expenses paid by another, Expenses paid by another. 2012 federal income tax forms Exxon Valdez settlement, Exxon Valdez settlement income. 2012 federal income tax forms Eligible retirement plan, Contributions to eligible retirement plan. 2012 federal income tax forms Income averaging, Income averaging. 2012 federal income tax forms Legal expenses, Legal expenses. 2012 federal income tax forms Reporting requirement-statement, Statement. 2012 federal income tax forms F Faculty lodging, Faculty lodging. 2012 federal income tax forms Fair market value (FMV), Fair market value. 2012 federal income tax forms Stock options, Grant of option. 2012 federal income tax forms Farming Qualified farm debt, cancellation of, Excluded debt. 2012 federal income tax forms Federal employees Accrued leave payment, Accrued leave payment. 2012 federal income tax forms Cost-of-living allowances, Government cost-of-living allowances. 2012 federal income tax forms Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). 2012 federal income tax forms Federal income tax Refunds, Federal income tax refund. 2012 federal income tax forms Fees for services, Fees for services. 2012 federal income tax forms Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. 2012 federal income tax forms FICA withholding Foreign employers, U. 2012 federal income tax forms S. 2012 federal income tax forms citizens working for in U. 2012 federal income tax forms S. 2012 federal income tax forms , Social security and Medicare taxes. 2012 federal income tax forms Paid by employer, Social security and Medicare taxes paid by employer. 2012 federal income tax forms Fiduciaries Fees for services, Fees for services. 2012 federal income tax forms , Personal representatives. 2012 federal income tax forms Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. 2012 federal income tax forms No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. 2012 federal income tax forms Nutrition Program for the Elderly, Nutrition Program for the Elderly. 2012 federal income tax forms Foreign Currency transactions, Foreign currency transactions. 2012 federal income tax forms Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. 2012 federal income tax forms Income, Reminders Service, Service-connected disability. 2012 federal income tax forms Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. 2012 federal income tax forms Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. 2012 federal income tax forms Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. 2012 federal income tax forms Repayment of commissions paid in advance, Advance commissions and other earnings. 2012 federal income tax forms Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. 2012 federal income tax forms Personal property rental, reporting income from, Reporting business income and expenses. 2012 federal income tax forms Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. 2012 federal income tax forms Personal property rental, reporting income from, Reporting business income and expenses. 2012 federal income tax forms Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. 2012 federal income tax forms Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. 2012 federal income tax forms Royalties, Royalties Form 1040A Recoveries, Where to report. 2012 federal income tax forms Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. 2012 federal income tax forms Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. 2012 federal income tax forms Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. 2012 federal income tax forms , Estate and trust income. 2012 federal income tax forms Form 1065 Partnership return, Partnership return. 2012 federal income tax forms Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). 2012 federal income tax forms , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. 2012 federal income tax forms Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. 2012 federal income tax forms , Backup withholding. 2012 federal income tax forms Form 1099-C Cancellation of debt, Form 1099-C. 2012 federal income tax forms Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. 2012 federal income tax forms Form 1099-G State tax refunds, State tax refund. 2012 federal income tax forms Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. 2012 federal income tax forms Stock options exercised incident to divorce, Tax form. 2012 federal income tax forms Form 1099-R Charitable gift annuities, Charitable gift annuities. 2012 federal income tax forms Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. 2012 federal income tax forms Surrender of life insurance policy for cash, Surrender of policy for cash. 2012 federal income tax forms Form 1120-POL Political organizations, Campaign contributions. 2012 federal income tax forms Form 1120S S corporation return, S corporation return. 2012 federal income tax forms Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. 2012 federal income tax forms , Schedule K-1 (Form 1120S). 2012 federal income tax forms Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). 2012 federal income tax forms Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. 2012 federal income tax forms Archer MSAs and long-term care insurance contracts, Archer MSA contributions. 2012 federal income tax forms Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. 2012 federal income tax forms Form SSA-1099 Social security benefit statement, Form SSA-1099. 2012 federal income tax forms Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. 2012 federal income tax forms Accrued leave payment at time of retirement or resignation, Accrued leave payment. 2012 federal income tax forms Back pay awards, Back pay awards. 2012 federal income tax forms Bonuses or awards, Bonuses and awards. 2012 federal income tax forms Elective deferrals, reporting by employer, Reporting by employer. 2012 federal income tax forms Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. 2012 federal income tax forms Stock options from employers, Tax form. 2012 federal income tax forms Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. 2012 federal income tax forms Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. 2012 federal income tax forms Form W-9 Request for taxpayer identification number, Backup withholding. 2012 federal income tax forms Foster care, Foster care providers. 2012 federal income tax forms Foster Grandparent Program, National Senior Service Corps programs. 2012 federal income tax forms Found property, Found property. 2012 federal income tax forms Free tax services, Free help with your tax return. 2012 federal income tax forms Fringe benefits, Fringe Benefits, Special valuation rules. 2012 federal income tax forms Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. 2012 federal income tax forms Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. 2012 federal income tax forms Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. 2012 federal income tax forms Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. 2012 federal income tax forms Vehicle, Employer-provided vehicles. 2012 federal income tax forms Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. 2012 federal income tax forms G Gambling winnings and losses, Gambling winnings. 2012 federal income tax forms Gas Royalties from, Oil, gas, and minerals. 2012 federal income tax forms Gifts, Gifts and inheritances. 2012 federal income tax forms Holiday gifts from employer, Holiday gifts. 2012 federal income tax forms Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. 2012 federal income tax forms Group-term life insurance Worksheets, Figuring the taxable cost. 2012 federal income tax forms , Worksheet 1. 2012 federal income tax forms Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. 2012 federal income tax forms H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). 2012 federal income tax forms Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. 2012 federal income tax forms Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). 2012 federal income tax forms Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). 2012 federal income tax forms Savings account, Health savings accounts (HSA). 2012 federal income tax forms Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. 2012 federal income tax forms Hobby losses, Hobby losses. 2012 federal income tax forms Holding period requirement, Holding period requirement. 2012 federal income tax forms Holiday gifts, Holiday gifts. 2012 federal income tax forms Holocaust victims restitution, Holocaust victims restitution. 2012 federal income tax forms Home, sale of, Sale of home. 2012 federal income tax forms Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. 2012 federal income tax forms Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). 2012 federal income tax forms Income Assigned, Assignment of income. 2012 federal income tax forms Business and investment, Business and Investment Income, More information. 2012 federal income tax forms Constructive receipt of, Constructively received income. 2012 federal income tax forms Estate and trust, Estate and trust income. 2012 federal income tax forms Foreign employers, Foreign Employer Illegal, Illegal activities. 2012 federal income tax forms Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. 2012 federal income tax forms S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. 2012 federal income tax forms Indian money account, Indian money account litigation settlement. 2012 federal income tax forms Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. 2012 federal income tax forms Inherited IRA, Inherited pension or IRA. 2012 federal income tax forms Inheritance, Gifts and inheritances. 2012 federal income tax forms IRA, Inherited pension or IRA. 2012 federal income tax forms Property not substantially vested, Inherited property not substantially vested. 2012 federal income tax forms Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. 2012 federal income tax forms Insurance Credit card, Credit card insurance. 2012 federal income tax forms Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. 2012 federal income tax forms Frozen deposits, Interest on frozen deposits. 2012 federal income tax forms Mortgage refunds, Mortgage interest refund. 2012 federal income tax forms Option on insurance, Interest option on insurance. 2012 federal income tax forms Recovery amounts, Interest on recovery. 2012 federal income tax forms Savings bond, Interest on qualified savings bonds. 2012 federal income tax forms State and local government obligations, Interest on state and local government obligations. 2012 federal income tax forms Interference with business operations Damages as income, Court awards and damages. 2012 federal income tax forms International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. 2012 federal income tax forms Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. 2012 federal income tax forms IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. 2012 federal income tax forms Itemized deductions Limited, Itemized deductions limited. 2012 federal income tax forms Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. 2012 federal income tax forms Joint returns Social security benefits or railroad retirement payments, Joint return. 2012 federal income tax forms Joint state/local tax return Recoveries, Joint state or local income tax return. 2012 federal income tax forms Jury duty pay, Jury duty. 2012 federal income tax forms K Kickbacks, Kickbacks. 2012 federal income tax forms L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. 2012 federal income tax forms Dues, Union benefits and dues. 2012 federal income tax forms Strike and lockout benefits, Strike and lockout benefits. 2012 federal income tax forms Unemployment benefits paid from, Payments by a union. 2012 federal income tax forms Last day of tax year, income received on, Constructively received income. 2012 federal income tax forms Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. 2012 federal income tax forms Life insurance Employer-owned, Employer-owned life insurance contract. 2012 federal income tax forms Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. 2012 federal income tax forms Loans, Discounted mortgage loan. 2012 federal income tax forms (see also Mortgage) Below-market, Below-market loans. 2012 federal income tax forms Student, Student loans. 2012 federal income tax forms Lockout benefits, Strike and lockout benefits. 2012 federal income tax forms Lodging Campus lodging, Qualified campus lodging. 2012 federal income tax forms , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. 2012 federal income tax forms Replacement housing payments, Replacement housing payments. 2012 federal income tax forms Long-term care insurance, Long-term care coverage. 2012 federal income tax forms , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. 2012 federal income tax forms Lump-sum distributions Survivor benefits, Lump-sum payments. 2012 federal income tax forms M Manufacturer incentive payments, Manufacturer incentive payments. 2012 federal income tax forms Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. 2012 federal income tax forms Medical Care reimbursements, Reimbursement for medical care. 2012 federal income tax forms Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 2012 federal income tax forms Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 2012 federal income tax forms Benefits, Medicare. 2012 federal income tax forms Tax paid by employer, Social security and Medicare taxes paid by employer. 2012 federal income tax forms Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. 2012 federal income tax forms Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. 2012 federal income tax forms 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. 2012 federal income tax forms Discounted loan, Discounted mortgage loan. 2012 federal income tax forms Interest refund, Mortgage interest refund. 2012 federal income tax forms Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). 2012 federal income tax forms Relief, Mortgage relief upon sale or other disposition. 2012 federal income tax forms Motor vehicle, employer-provided, Employer-provided vehicles. 2012 federal income tax forms Moving expenses Reimbursements, Allowances and reimbursements. 2012 federal income tax forms , Moving expense reimbursements. 2012 federal income tax forms MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 2012 federal income tax forms N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. 2012 federal income tax forms National Senior Service Corps, National Senior Service Corps programs. 2012 federal income tax forms No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. 2012 federal income tax forms Nobel prize, Pulitzer, Nobel, and similar prizes. 2012 federal income tax forms Nonrecourse debt, Mortgage relief upon sale or other disposition. 2012 federal income tax forms Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. 2012 federal income tax forms Notary fees, Notary public. 2012 federal income tax forms Notes received for services, Note received for services. 2012 federal income tax forms Nutrition Program for the Elderly, Nutrition Program for the Elderly. 2012 federal income tax forms O Oil Royalties from, Oil, gas, and minerals. 2012 federal income tax forms Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). 2012 federal income tax forms Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. 2012 federal income tax forms Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. 2012 federal income tax forms Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. 2012 federal income tax forms Royalties, Copyrights and patents. 2012 federal income tax forms Peace Corps, Peace Corps. 2012 federal income tax forms Pensions Clergy, Pension. 2012 federal income tax forms Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. 2012 federal income tax forms Military, Military retirement pay. 2012 federal income tax forms Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. 2012 federal income tax forms Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. 2012 federal income tax forms Price reduced after purchase, Price reduced after purchase. 2012 federal income tax forms Prizes and awards, Bonuses and awards. 2012 federal income tax forms , Prizes and awards. 2012 federal income tax forms Achievement awards, Employee achievement award. 2012 federal income tax forms Employee awards or bonuses, Employee awards or bonuses. 2012 federal income tax forms Length-of-service awards, Employee achievement award. 2012 federal income tax forms Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. 2012 federal income tax forms Safety achievement, Employee achievement award. 2012 federal income tax forms Scholarship prizes, Prizes. 2012 federal income tax forms Profit-sharing plan, Retirement and profit-sharing plans. 2012 federal income tax forms Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. 2012 federal income tax forms Public safety officers killed in line of duty, Public safety officer killed in the line of duty. 2012 federal income tax forms Public transportation passes, employer-provided, Transportation, Transit pass. 2012 federal income tax forms Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. 2012 federal income tax forms Punitive damages, Court awards and damages. 2012 federal income tax forms Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). 2012 federal income tax forms R Raffles, Lotteries and raffles. 2012 federal income tax forms Railroad Retirement annuities, Railroad retirement annuities. 2012 federal income tax forms Retirement benefits, Social security and equivalent railroad retirement benefits. 2012 federal income tax forms Sick pay, Railroad sick pay. 2012 federal income tax forms Unemployment compensation benefits, Types of unemployment compensation. 2012 federal income tax forms Real estate Qualified real property business debt, cancellation of, Excluded debt. 2012 federal income tax forms Rebates Cash, Cash rebates. 2012 federal income tax forms Utility, Utility rebates. 2012 federal income tax forms Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. 2012 federal income tax forms Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. 2012 federal income tax forms , Unused tax credits. 2012 federal income tax forms Refunds Federal income tax, Federal income tax refund. 2012 federal income tax forms Mortgage interest, Mortgage interest refund. 2012 federal income tax forms State tax, State tax refund. 2012 federal income tax forms Rehabilitative program payments, Veterans' benefits. 2012 federal income tax forms Reimbursements Business expenses, Allowances and reimbursements. 2012 federal income tax forms Casualty losses, Casualty insurance and other reimbursements. 2012 federal income tax forms Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. 2012 federal income tax forms Moving expenses, Allowances and reimbursements. 2012 federal income tax forms , Moving expense reimbursements. 2012 federal income tax forms Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. 2012 federal income tax forms Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. 2012 federal income tax forms Repayments, Repayments, Year of deduction (or credit). 2012 federal income tax forms Repossession, Canceled sales contract. 2012 federal income tax forms Restricted property, Restricted Property, Inherited property not substantially vested. 2012 federal income tax forms Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. 2012 federal income tax forms Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. 2012 federal income tax forms (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. 2012 federal income tax forms Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. 2012 federal income tax forms Roth contributions, Designated Roth contributions. 2012 federal income tax forms Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. 2012 federal income tax forms Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. 2012 federal income tax forms Sales contracts Cancellation of, Canceled sales contract. 2012 federal income tax forms SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. 2012 federal income tax forms Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. 2012 federal income tax forms Self-employed persons U. 2012 federal income tax forms S. 2012 federal income tax forms citizens working for foreign employers in U. 2012 federal income tax forms S. 2012 federal income tax forms treated as, Social security and Medicare taxes. 2012 federal income tax forms Senior Companion Program, National Senior Service Corps programs. 2012 federal income tax forms Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). 2012 federal income tax forms Severance pay, Severance pay. 2012 federal income tax forms Outplacement services, Outplacement services. 2012 federal income tax forms Sick pay, Sick pay. 2012 federal income tax forms Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. 2012 federal income tax forms SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. 2012 federal income tax forms Smallpox vaccine injuries, Smallpox vaccine injuries. 2012 federal income tax forms Social security and Medicare taxes Foreign employers, U. 2012 federal income tax forms S. 2012 federal income tax forms citizens working for in U. 2012 federal income tax forms S. 2012 federal income tax forms , Social security and Medicare taxes. 2012 federal income tax forms Paid by employer, Social security and Medicare taxes paid by employer. 2012 federal income tax forms Social security benefits, Social security and equivalent railroad retirement benefits. 2012 federal income tax forms Standard deduction Recoveries, Standard deduction limit. 2012 federal income tax forms , Standard deduction for earlier years. 2012 federal income tax forms State employees Unemployment benefits paid to, State employees. 2012 federal income tax forms State or local governments Interest on obligations of, Interest on state and local government obligations. 2012 federal income tax forms State or local taxes Refunds, State tax refund. 2012 federal income tax forms Statutory stock option holding period, Sale of the stock. 2012 federal income tax forms Stock appreciation rights, Stock appreciation rights. 2012 federal income tax forms Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. 2012 federal income tax forms Grant, Grant of option. 2012 federal income tax forms Sale, Sale of the stock. 2012 federal income tax forms Stock options, statutory Exercise, Exercise of option. 2012 federal income tax forms Grant, Grant of option. 2012 federal income tax forms Sale, Sale of the stock. 2012 federal income tax forms Stockholder debts, Stockholder debt. 2012 federal income tax forms Stolen property, Stolen property. 2012 federal income tax forms Strike benefits, Strike and lockout benefits. 2012 federal income tax forms Student loans Cancellation of debt, Student loans. 2012 federal income tax forms Substantial risk of forfeiture, Substantial risk of forfeiture. 2012 federal income tax forms Substantially vested property, Substantially vested. 2012 federal income tax forms Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. 2012 federal income tax forms Supplemental unemployment benefits, Supplemental unemployment benefits. 2012 federal income tax forms Surviving spouse Life insurance proceeds paid to, Surviving spouse. 2012 federal income tax forms Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. 2012 federal income tax forms Tax Counseling for the Elderly, Volunteer tax counseling. 2012 federal income tax forms Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. 2012 federal income tax forms Terminal illness, Exclusion for terminal illness. 2012 federal income tax forms Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. 2012 federal income tax forms Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. 2012 federal income tax forms Tour guides, free tours for, Free tour. 2012 federal income tax forms Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. 2012 federal income tax forms , Repayment of benefits. 2012 federal income tax forms Transferable property, Transferable property. 2012 federal income tax forms Transit passes, Transportation, Transit pass. 2012 federal income tax forms Travel agencies Free tour to organizer of group of tourists, Free tour. 2012 federal income tax forms Travel and transportation expenses Free tours from travel agencies, Free tour. 2012 federal income tax forms Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. 2012 federal income tax forms School children, transporting of, Transporting school children. 2012 federal income tax forms Trusts Grantor trusts, Grantor trust. 2012 federal income tax forms Income, Estate and trust income. 2012 federal income tax forms Tuition program, qualified (QTP), Qualified tuition program (QTP). 2012 federal income tax forms Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. 2012 federal income tax forms V VA payments, VA payments. 2012 federal income tax forms Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. 2012 federal income tax forms Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. 2012 federal income tax forms Employer-provided, Employer-provided vehicles. 2012 federal income tax forms Veterans benefits, Veterans' benefits. 2012 federal income tax forms Disability compensation, Retroactive VA determination. 2012 federal income tax forms Retroactive VA determination, Retroactive VA determination. 2012 federal income tax forms Special statute of limitations. 2012 federal income tax forms , Special statute of limitations. 2012 federal income tax forms Viatical settlements, Viatical settlement. 2012 federal income tax forms Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. 2012 federal income tax forms Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). 2012 federal income tax forms W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. 2012 federal income tax forms Winter energy payments, Payments to reduce cost of winter energy. 2012 federal income tax forms Withholding Barter exchange transactions, Backup withholding. 2012 federal income tax forms Unemployment compensation, Tax withholding. 2012 federal income tax forms Work-training programs, Work-training program. 2012 federal income tax forms Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. 2012 federal income tax forms , Worksheet 1. 2012 federal income tax forms Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications
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Consider Your Options

The choices for phone services have never been greater. Most consumers are now able to buy local and long-distance phone service from their telephone company, cable or satellite TV provider, or Internet service provider. Services such as voice-mail, call waiting, caller ID, paging and wireless service may be offered as a package deal or sold separately. Before you buy, compare services and prices, and think about what you really need.

  • Whom do you call most often?
  • What time of day or day of the week do you call?
  • Do you want to get messages. If so, do you need voicemail or will an answering machine do?
  • Do you want call waiting and/or caller ID?
  • How important is it for you to have your telephone with you when you are away from home?

Find out how each company prices its services. Are there minimum-use, time-of-day or distance requirements, flat monthly fees; or special plans? For example, wireless service may be cheaper than regular local service if you don't make many calls.

Make sure you're comparing prices on similar plans and features. Understand that many service providers offer contracts for specific periods. Read the fine print and ask questions if there is anything you're not clear about.

The FCC offers consumer information about choosing a long distance carrier, understanding new phone fees and taxes, and more. The National Consumers League also maintains a web page to help you understand phone charges and recognize fraud.

The 2012 Federal Income Tax Forms

2012 federal income tax forms Index Symbols 403(b) plans, 403(b) Plans A Accounting methods, Nonaccrual-Experience Method Acquisition date: Special depreciation allowance, Acquisition date test. 2012 federal income tax forms Special Liberty Zone depreciation allowance, Acquisition date test. 2012 federal income tax forms Annuities, tax-sheltered 403(b) plans, 403(b) Plans Assistance (see Tax help) Automobile (see Passenger automobile) B Bonds: New York Liberty, Tax Incentives for New York Liberty Zone Qualified zone academy, Issuance of Qualified Zone Academy Bonds C Car (see Passenger automobile) Car expenses, Car Expenses Catch-up contributions, 403(b), 403(b) Plans Child and dependent care, Child and Dependent Care Expenses Church employees and ministers, Years of service for church employees and ministers. 2012 federal income tax forms Clean-fuel vehicle, Electric and Clean-Fuel Vehicles Comments, Comments and suggestions. 2012 federal income tax forms Credit: Child and dependent care, Child and Dependent Care Expenses Credit for pension plan startup, Credit For Pension Plan Startup Costs Electric vehicles, Electric and Clean-Fuel Vehicles Indian employment, Indian Employment Credit Extended Renewable electricity production, Renewable Electricity Production Credit Welfare-to-work, Welfare-to-Work Credit Extended Work opportunity, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended D Deduction limit, automobile, Passenger Automobiles Deemed IRAs, Deemed IRAs Depletion, Depletion Depreciation: New property, Special Depreciation Allowance Property on reservations, Depreciation of Property Used on Indian Reservations Special depreciation allowance, Special Depreciation Allowance Special Liberty Zone depreciation allowance, Special Liberty Zone Depreciation Allowance Supplement to Publication 946, Depreciation E Election: Deemed not to claim special allowance, Deemed election. 2012 federal income tax forms Not to claim special allowance, Election Not To Claim the Allowance Not to claim special Liberty Zone allowance, Election Not To Claim the Liberty Zone Allowance Electric vehicle, Electric and Clean-Fuel Vehicles Eligible educator, Deduction for Educator Expenses Estimated tax payments, Adjusting your withholding or estimated tax payments for 2002. 2012 federal income tax forms Excepted property: Special depreciation allowance, Excepted Property Special Liberty Zone depreciation allowance, Excepted property. 2012 federal income tax forms F Foreign missionaries, Foreign missionaries. 2012 federal income tax forms Form 1099, Electronic Form 1099 Free tax services, How To Get Tax Help H Help (see Tax help) I Indian employment credit, Indian Employment Credit Extended Indian reservations, depreciation rules, Depreciation of Property Used on Indian Reservations IRAs, Deemed IRAs L Leasehold improvement property, defined, Qualified leasehold improvement property. 2012 federal income tax forms Liberty Zone leasehold improvement property: Defined, Qualified New York Liberty Zone leasehold improvement property. 2012 federal income tax forms Depreciated as 5-year property, Liberty Zone Leasehold Improvement Property Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Liberty Zone property: Increased section 179 dollar limit, Increased Dollar Limit Reduced section 179 dollar limit, Reduced Dollar Limit M Marginal production, Depletion More information (see Tax help) N Net operating losses, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) New York Liberty Zone: Area defined, New York Liberty Zone Benefits Leasehold improvement property, Liberty Zone Leasehold Improvement Property Section 179 deduction, Increased Section 179 Deduction Special depreciation, Special Liberty Zone Depreciation Allowance Tax incentives, Tax Incentives for New York Liberty Zone Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone NOLs, New 5-Year Carryback Rule for Net Operating Losses (NOLs), New 5-Year Carryback Rule for Net Operating Losses (NOLs) Nonaccrual-experience method, Nonaccrual-Experience Method Nonresidential real property, Nonresidential real property and residential rental property. 2012 federal income tax forms P Passenger automobile, limit on, Passenger Automobiles Pension plan startup costs, Credit For Pension Plan Startup Costs Placed in service date, Placed in service date test. 2012 federal income tax forms , Placed in service date test. 2012 federal income tax forms Plans, tax-sheltered annuities, 403(b) plans, 403(b) Plans Publications (see Tax help) Q Qualified leasehold improvement property, defined, Qualified leasehold improvement property. 2012 federal income tax forms Qualified Liberty Zone leasehold improvement property, Qualified New York Liberty Zone leasehold improvement property. 2012 federal income tax forms Qualified property: Increased section 179 deduction, Qualified property. 2012 federal income tax forms Special depreciation allowance, Qualified Property Special Liberty Zone depreciation allowance, Qualified Liberty Zone Property Qualified zone academy bonds, Issuance of Qualified Zone Academy Bonds R Recapture, section 179 deduction, Recapture Rules Renewable electricity, Renewable Electricity Production Credit Residential rental property, Nonresidential real property and residential rental property. 2012 federal income tax forms Rollovers, 403(b) plans, Rollovers to and from 403(b) plans. 2012 federal income tax forms S Section 1256 contracts, Wash Sale Rules Do Not Apply to Section 1256 Contracts Section 179 deduction: Increased dollar limit for Liberty Zone property, Increased Dollar Limit Reduced dollar limit for Liberty Zone property, Reduced Dollar Limit Returns filed before June 1, 2002, Returns Filed Before June 1, 2002 Simplified employee pensions (SEPs), Simplified Employee Pensions (SEPs) Special depreciation allowance: Election not to claim, Election Not To Claim the Allowance Excepted property, Excepted Property Qualified property, Qualified Property Requirements for claiming, Qualified Property Returns filed before June 1, 2002, Rules for Returns Filed Before June 1, 2002 Tests for qualification, Tests To Be Met Special Liberty Zone depreciation allowance: Election not to claim, Election Not To Claim the Liberty Zone Allowance Excepted property, Excepted property. 2012 federal income tax forms Qualified property, Qualified Liberty Zone Property Requirements for claiming, Qualified Liberty Zone Property Returns filed before June 1, 2002, Returns filed before June 1, 2002. 2012 federal income tax forms Tests for qualification, Tests to be met. 2012 federal income tax forms Substantial use, special Liberty Zone depreciation allowance, Substantial use test. 2012 federal income tax forms Suggestions, Comments and suggestions. 2012 federal income tax forms T Tax help, How To Get Tax Help Tax-sheltered annuity plans, 403(b) plans, 403(b) Plans Taxpayer Advocate, Contacting your Taxpayer Advocate. 2012 federal income tax forms Teachers, classroom materials, Deduction for Educator Expenses Tests for qualification, Tests To Be Met, Tests to be met. 2012 federal income tax forms TTY/TDD information, How To Get Tax Help W Wash sale rules, Wash Sale Rules Do Not Apply to Section 1256 Contracts Welfare-to-work credit, Welfare-to-Work Credit Extended Withholding, Adjusting your withholding or estimated tax payments for 2002. 2012 federal income tax forms Work opportunity credit, Work Opportunity Credit Expanded in New York Liberty Zone , Work Opportunity Credit Extended Y Years of service, church employees and ministers, Years of service for church employees and ministers. 2012 federal income tax forms Prev  Up     Home   More Online Publications