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2012 Form 1040 Form

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2012 Form 1040 Form

2012 form 1040 form Publication 571 - Introductory Material Table of Contents Future Developments What's New for 2013 What's New for 2014 Reminder IntroductionOrdering forms and publications. 2012 form 1040 form Tax questions. 2012 form 1040 form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 571 and its instructions, such as legislation enacted after they were published, go to www. 2012 form 1040 form irs. 2012 form 1040 form gov/pub571. 2012 form 1040 form What's New for 2013 Retirement savings contributions credit. 2012 form 1040 form  For 2013, the adjusted gross income limitations have increased from $57,500 to $59,000 for married filing jointly filers, from $43,125 to $44,250 for head of household filers, and from $28,750 to $29,500 for single, married filing separately, or qualifying widow(er) with dependent child filers. 2012 form 1040 form See chapter 10, Retirement Savings Contributions Credit (Saver's Credit), for additional information. 2012 form 1040 form Limit on elective deferrals. 2012 form 1040 form  For 2013, the limit on elective deferrals has increased from $17,000 to $17,500. 2012 form 1040 form Limit on annual additions. 2012 form 1040 form  For 2013, the limit on annual additions has increased from $50,000 to $51,000. 2012 form 1040 form What's New for 2014 Retirement savings contributions credit. 2012 form 1040 form  For 2014, the adjusted gross income limitations have increased from $59,000 to $60,000 for married filing jointly filers, from $44,250 to $45,000 for head of household filers, and from $29,500 to $30,000 for single, married filing separately, or qualifying widow(er) with dependent child filers. 2012 form 1040 form See chapter 10, Retirement Savings Contributions Credit (Saver's Credit), for additional information. 2012 form 1040 form Limit on elective deferrals. 2012 form 1040 form  For 2014, the limit on elective deferrals remains unchanged at $17,500. 2012 form 1040 form Limit on annual additions. 2012 form 1040 form  For 2014, the limit on annual additions has increased from $51,000 to $52,000. 2012 form 1040 form Reminder Photographs of missing children. 2012 form 1040 form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 form 1040 form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 form 1040 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 form 1040 form Introduction This publication can help you better understand the tax rules that apply to your 403(b) (tax-sheltered annuity) plan. 2012 form 1040 form In this publication, you will find information to help you: Determine the maximum amount that can be contributed to your 403(b) account in 2014. 2012 form 1040 form Determine the maximum amount that could have been contributed to your 403(b) account in 2013. 2012 form 1040 form Identify excess contributions. 2012 form 1040 form Understand the basic rules for claiming the retirement savings contributions credit. 2012 form 1040 form Understand the basic rules for distributions and rollovers from 403(b) accounts. 2012 form 1040 form This publication does not provide specific information on the following topics. 2012 form 1040 form Distributions from 403(b) accounts. 2012 form 1040 form This is covered in Publication 575, Pension and Annuity Income. 2012 form 1040 form Rollovers. 2012 form 1040 form This is covered in Publication 590, Individual Retirement Arrangements (IRAs). 2012 form 1040 form How to use this publication. 2012 form 1040 form   This publication is organized into chapters to help you find information easily. 2012 form 1040 form    Chapter 1 answers questions frequently asked by 403(b) plan participants. 2012 form 1040 form    Chapters 2 through 6 explain the rules and terms you need to know to figure the maximum amount that could have been contributed to your 403(b) account for 2013 and the maximum amount that can be contributed to your 403(b) account in 2014. 2012 form 1040 form    Chapter 7 provides general information on the prevention and correction of excess contributions to your 403(b) account. 2012 form 1040 form    Chapter 8 provides general information on distributions, transfers, and rollovers. 2012 form 1040 form    Chapter 9 provides blank worksheets that you will need to accurately and actively participate in your 403(b) plan. 2012 form 1040 form Filled-in samples of most of these worksheets can be found throughout this publication. 2012 form 1040 form    Chapter 10 explains the rules for claiming the retirement savings contributions credit (saver's credit). 2012 form 1040 form Comments and suggestions. 2012 form 1040 form   We welcome your comments about this publication and your suggestions for future editions. 2012 form 1040 form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 form 1040 form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 form 1040 form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 form 1040 form   You can send your comments from www. 2012 form 1040 form irs. 2012 form 1040 form gov/formspubs/. 2012 form 1040 form Click on “More Information” and then on “Comment on Tax Forms and Publications. 2012 form 1040 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 form 1040 form Ordering forms and publications. 2012 form 1040 form   Visit www. 2012 form 1040 form irs. 2012 form 1040 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 form 1040 form  Internal Revenue Service 1201 N. 2012 form 1040 form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 form 1040 form   If you have a tax question, check the information available on IRS. 2012 form 1040 form gov or call 1-800-829-1040. 2012 form 1040 form We cannot answer tax questions sent to either of the above addresses. 2012 form 1040 form Useful Items - You may want to see: Publication 517 Social Security and Other Information for Members of the Clergy and Religious Workers 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) W-2 Wage and Tax Statement 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2012 form 1040 form 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5330 Return of Excise Taxes Related to Employee Benefit Plans Prev  Up  Next   Home   More Online Publications
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The 2012 Form 1040 Form

2012 form 1040 form Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. 2012 form 1040 form irs. 2012 form 1040 form gov/pub80. 2012 form 1040 form What's New Social security and Medicare tax for 2014. 2012 form 1040 form  The social security tax rate is 6. 2012 form 1040 form 2% each for the employee and employer, unchanged from 2013. 2012 form 1040 form The social security wage base limit is $117,000. 2012 form 1040 form The Medicare tax rate is 1. 2012 form 1040 form 45% each for the employee and employer, unchanged from 2013. 2012 form 1040 form There is no wage base limit for Medicare tax. 2012 form 1040 form Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. 2012 form 1040 form Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. 2012 form 1040 form Change of responsible party. 2012 form 1040 form . 2012 form 1040 form  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. 2012 form 1040 form Form 8822-B must be filed within 60 days of the change. 2012 form 1040 form If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. 2012 form 1040 form For a definition of “responsible party”, see the Form 8822-B instructions. 2012 form 1040 form Same-sex marriage. 2012 form 1040 form  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. 2012 form 1040 form For more information, see Revenue Ruling 2013-17, 2013-38 I. 2012 form 1040 form R. 2012 form 1040 form B. 2012 form 1040 form 201, available at www. 2012 form 1040 form irs. 2012 form 1040 form gov/irb/2013-38_IRB/ar07. 2012 form 1040 form html. 2012 form 1040 form Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. 2012 form 1040 form Notice 2013-61, 2013-44 I. 2012 form 1040 form R. 2012 form 1040 form B. 2012 form 1040 form 432, is available at www. 2012 form 1040 form irs. 2012 form 1040 form gov/irb/2013-44_IRB/ar10. 2012 form 1040 form html. 2012 form 1040 form Reminders Additional Medicare Tax withholding. 2012 form 1040 form  In addition to withholding Medicare tax at 1. 2012 form 1040 form 45%, you must withhold a 0. 2012 form 1040 form 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 form 1040 form You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. 2012 form 1040 form Additional Medicare Tax is only imposed on the employee. 2012 form 1040 form There is no employer share of Additional Medicare Tax. 2012 form 1040 form All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. 2012 form 1040 form For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. 2012 form 1040 form For more information on Additional Medicare Tax, visit IRS. 2012 form 1040 form gov and enter “Additional Medicare Tax” in the search box. 2012 form 1040 form Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. 2012 form 1040 form  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. 2012 form 1040 form Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 2012 form 1040 form For more information, visit IRS. 2012 form 1040 form gov and enter “work opportunity tax credit” in the search box. 2012 form 1040 form Outsourcing payroll duties. 2012 form 1040 form  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. 2012 form 1040 form The employer remains responsible if the third party fails to perform any required action. 2012 form 1040 form If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. 2012 form 1040 form gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. 2012 form 1040 form Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). 2012 form 1040 form  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). 2012 form 1040 form For more information, see Announcement 2012-43, 2012-51 I. 2012 form 1040 form R. 2012 form 1040 form B. 2012 form 1040 form 723, available at www. 2012 form 1040 form irs. 2012 form 1040 form gov/irb/2012-51_IRB/ar15. 2012 form 1040 form html. 2012 form 1040 form CNMI government employees now subject to social security and Medicare taxes. 2012 form 1040 form  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. 2012 form 1040 form COBRA premium assistance credit. 2012 form 1040 form  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. 2012 form 1040 form See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. 2012 form 1040 form You can get Publication 15 (Circular E) at IRS. 2012 form 1040 form gov. 2012 form 1040 form You must receive written notice from the IRS to file Form 944. 2012 form 1040 form  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. 2012 form 1040 form You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. 2012 form 1040 form For more information on requesting to file Form 944 visit IRS. 2012 form 1040 form gov and enter “file employment taxes annually” in the search box. 2012 form 1040 form Federal employers in the CNMI. 2012 form 1040 form  The U. 2012 form 1040 form S. 2012 form 1040 form Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. 2012 form 1040 form Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. 2012 form 1040 form Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. 2012 form 1040 form For questions, contact the CNMI Division of Revenue and Taxation. 2012 form 1040 form Change of address. 2012 form 1040 form  Use Form 8822-B to notify the IRS of an address change. 2012 form 1040 form Do not mail Form 8822-B with your employment tax return. 2012 form 1040 form Federal tax deposits must be made by electronic funds transfer. 2012 form 1040 form  You must use electronic funds transfer to make all federal tax deposits. 2012 form 1040 form Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2012 form 1040 form If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. 2012 form 1040 form Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2012 form 1040 form EFTPS is a free service provided by the Department of Treasury. 2012 form 1040 form Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2012 form 1040 form For more information on making federal tax deposits, see How To Deposit in section 8. 2012 form 1040 form For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. 2012 form 1040 form eftps. 2012 form 1040 form gov or call 1-800-555-4477 (U. 2012 form 1040 form S. 2012 form 1040 form Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). 2012 form 1040 form Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. 2012 form 1040 form Electronic filing and payment. 2012 form 1040 form  Using electronic options can make filing a return and paying your federal tax easier. 2012 form 1040 form Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. 2012 form 1040 form You can use IRS e-file to file certain returns. 2012 form 1040 form If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. 2012 form 1040 form Do not use EFW to pay taxes that are required to be deposited. 2012 form 1040 form Visit the IRS website at www. 2012 form 1040 form irs. 2012 form 1040 form gov/efile for more information on filing electronically. 2012 form 1040 form For more information on paying your taxes using EFW, visit the IRS website at www. 2012 form 1040 form irs. 2012 form 1040 form gov/e-pay. 2012 form 1040 form A fee may be charged to file electronically. 2012 form 1040 form For EFTPS, visit www. 2012 form 1040 form eftps. 2012 form 1040 form gov or call EFTPS Customer Service at 1-800-555-4477 (U. 2012 form 1040 form S. 2012 form 1040 form Virgin Islands only) or 303-967-5916 (toll call). 2012 form 1040 form For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. 2012 form 1040 form socialsecurity. 2012 form 1040 form gov/employer. 2012 form 1040 form If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. 2012 form 1040 form If a valid EIN is not provided, the return or payment will not be processed. 2012 form 1040 form This may result in penalties and delays in processing your return or payment. 2012 form 1040 form Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. 2012 form 1040 form  Employers in American Samoa, the CNMI, Guam, and the U. 2012 form 1040 form S. 2012 form 1040 form Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. 2012 form 1040 form Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. 2012 form 1040 form For more information, visit Social Security Administration's SSA website at www. 2012 form 1040 form ssa. 2012 form 1040 form gov/bso/bsowelcome. 2012 form 1040 form htm. 2012 form 1040 form Credit or debit card payments. 2012 form 1040 form  For information on paying your taxes with a credit or debit card, visit the IRS website at www. 2012 form 1040 form irs. 2012 form 1040 form gov/e-pay. 2012 form 1040 form However, do not use credit or debit cards to make federal tax deposits. 2012 form 1040 form Hiring new employees. 2012 form 1040 form  Record the number and name from each new employee's social security card. 2012 form 1040 form An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. 2012 form 1040 form See section 3. 2012 form 1040 form Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. 2012 form 1040 form  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. 2012 form 1040 form For more information, see the Instructions for Schedule D (Form 941). 2012 form 1040 form Apply for an employer identification number (EIN) online. 2012 form 1040 form  You can apply for an EIN online by visiting IRS. 2012 form 1040 form gov and clicking on the Apply for an EIN Online link under Tools. 2012 form 1040 form Dishonored payments. 2012 form 1040 form  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. 2012 form 1040 form The penalty is $25 or 2% of the payment, whichever is more. 2012 form 1040 form However, the penalty on dishonored payments of $24. 2012 form 1040 form 99 or less is an amount equal to the payment. 2012 form 1040 form For example, a dishonored payment of $18 is charged a penalty of $18. 2012 form 1040 form Private delivery services. 2012 form 1040 form  You can use certain private delivery services designated by the IRS to send tax returns or payments. 2012 form 1040 form The list includes only the following: DHL Express (DHL): DHL Same Day Service. 2012 form 1040 form Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. 2012 form 1040 form United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2012 form 1040 form M. 2012 form 1040 form , UPS Worldwide Express Plus, and UPS Worldwide Express. 2012 form 1040 form For the IRS mailing address to use if you are using a private delivery service, go to IRS. 2012 form 1040 form gov and enter “private delivery service” in the search box. 2012 form 1040 form Your private delivery service can tell you how to get written proof of the mailing date. 2012 form 1040 form Private delivery services cannot deliver items to P. 2012 form 1040 form O. 2012 form 1040 form boxes. 2012 form 1040 form You must use the U. 2012 form 1040 form S. 2012 form 1040 form Postal Service to mail any item to an IRS P. 2012 form 1040 form O. 2012 form 1040 form box address. 2012 form 1040 form Recordkeeping. 2012 form 1040 form  Keep all records of employment taxes for 4 years. 2012 form 1040 form These should be available for IRS review. 2012 form 1040 form There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. 2012 form 1040 form Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. 2012 form 1040 form See Farm Crew Leaders in section 2. 2012 form 1040 form Disregarded entities and qualified subchapter S subsidiaries (QSubs). 2012 form 1040 form  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. 2012 form 1040 form Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. 2012 form 1040 form See Regulations sections 1. 2012 form 1040 form 1361-4(a)(7) and 301. 2012 form 1040 form 7701-2(c)(2)(iv). 2012 form 1040 form Photographs of missing children. 2012 form 1040 form  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2012 form 1040 form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 form 1040 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 form 1040 form Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. 2012 form 1040 form A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. 2012 form 1040 form However, a statewide legal holiday does not delay the due date of federal tax deposits. 2012 form 1040 form See Deposits on Business Days Only in section 8. 2012 form 1040 form For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. 2012 form 1040 form S. 2012 form 1040 form Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. 2012 form 1040 form See Private delivery services under Reminders. 2012 form 1040 form The following are important dates and responsibilities. 2012 form 1040 form Also see Publication 509, Tax Calendars. 2012 form 1040 form By January 31. 2012 form 1040 form   Furnish wage and tax statements to employees. 2012 form 1040 form Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. 2012 form 1040 form See section 10 for more information. 2012 form 1040 form File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. 2012 form 1040 form If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. 2012 form 1040 form U. 2012 form 1040 form S. 2012 form 1040 form Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. 2012 form 1040 form Pay or deposit (if more than $500) any balance of the tax due. 2012 form 1040 form If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2012 form 1040 form File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. 2012 form 1040 form If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2012 form 1040 form By February 28. 2012 form 1040 form  File paper wage and tax statements with the Social Security Administration (SSA). 2012 form 1040 form File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). 2012 form 1040 form For electronically filed returns, see By March 31 next. 2012 form 1040 form By March 31. 2012 form 1040 form  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. 2012 form 1040 form Visit the SSA's Reporting Instructions & Information webpage at www. 2012 form 1040 form socialsecurity. 2012 form 1040 form gov/employer for more information. 2012 form 1040 form By April 30, July 31, October 31, and January 31. 2012 form 1040 form  File Form 941-SS with the IRS. 2012 form 1040 form If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. 2012 form 1040 form Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. 2012 form 1040 form Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. 2012 form 1040 form If $500 or less, carry it over to the next quarter. 2012 form 1040 form See section 11 for more information. 2012 form 1040 form Prev  Up  Next   Home   More Online Publications