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2012 Form 1040 Form

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2012 Form 1040 Form

2012 form 1040 form 5. 2012 form 1040 form   Wages, Salaries, and Other Earnings Table of Contents Reminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. 2012 form 1040 form Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Reminder Foreign income. 2012 form 1040 form   If you are a U. 2012 form 1040 form S. 2012 form 1040 form citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. 2012 form 1040 form S. 2012 form 1040 form law. 2012 form 1040 form This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. 2012 form 1040 form This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). 2012 form 1040 form If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. 2012 form 1040 form For details, see Publication 54, Tax Guide for U. 2012 form 1040 form S. 2012 form 1040 form Citizens and Resident Aliens Abroad. 2012 form 1040 form Introduction This chapter discusses compensation received for services as an employee, such as wages, salaries, and fringe benefits. 2012 form 1040 form The following topics are included. 2012 form 1040 form Bonuses and awards. 2012 form 1040 form Special rules for certain employees. 2012 form 1040 form Sickness and injury benefits. 2012 form 1040 form The chapter explains what income is included in the employee's gross income and what is not included. 2012 form 1040 form Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income Employee Compensation This section discusses various types of employee compensation including fringe benefits, retirement plan contributions, stock options, and restricted property. 2012 form 1040 form Form W-2. 2012 form 1040 form    If you are an employee, you should receive Form W-2 from your employer showing the pay you received for your services. 2012 form 1040 form Include your pay on line 7 of Form 1040 or Form 1040A, or on line 1 of Form 1040EZ, even if you do not receive a Form W-2. 2012 form 1040 form   If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. 2012 form 1040 form These wages must be included on line 7 of Form 1040. 2012 form 1040 form See Form 8919 for more information. 2012 form 1040 form Childcare providers. 2012 form 1040 form    If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. 2012 form 1040 form If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. 2012 form 1040 form You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. 2012 form 1040 form Babysitting. 2012 form 1040 form   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. 2012 form 1040 form Miscellaneous Compensation This section discusses different types of employee compensation. 2012 form 1040 form Advance commissions and other earnings. 2012 form 1040 form   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. 2012 form 1040 form    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. 2012 form 1040 form If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), or you may be able to take a credit for that year. 2012 form 1040 form See Repayments in chapter 12. 2012 form 1040 form Allowances and reimbursements. 2012 form 1040 form    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463. 2012 form 1040 form If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. 2012 form 1040 form Back pay awards. 2012 form 1040 form    Include in income amounts you are awarded in a settlement or judgment for back pay. 2012 form 1040 form These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. 2012 form 1040 form They should be reported to you by your employer on Form W-2. 2012 form 1040 form Bonuses and awards. 2012 form 1040 form   Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. 2012 form 1040 form These include prizes such as vacation trips for meeting sales goals. 2012 form 1040 form If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. 2012 form 1040 form However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. 2012 form 1040 form Employee achievement award. 2012 form 1040 form   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. 2012 form 1040 form However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. 2012 form 1040 form Your employer can tell you whether your award is a qualified plan award. 2012 form 1040 form Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. 2012 form 1040 form   However, the exclusion does not apply to the following awards: A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. 2012 form 1040 form A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. 2012 form 1040 form Example. 2012 form 1040 form Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. 2012 form 1040 form Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. 2012 form 1040 form However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 – $1,600) in his income. 2012 form 1040 form Differential wage payments. 2012 form 1040 form   This is any payment made to you by an employer for any period during which you are, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages you would have received from the employer during that period. 2012 form 1040 form These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. 2012 form 1040 form The payments are reported as wages on Form W-2. 2012 form 1040 form Government cost-of-living allowances. 2012 form 1040 form   Most payments received by U. 2012 form 1040 form S. 2012 form 1040 form Government civilian employees for working abroad are taxable. 2012 form 1040 form However, certain cost-of-living allowances are tax free. 2012 form 1040 form Publication 516, U. 2012 form 1040 form S. 2012 form 1040 form Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. 2012 form 1040 form Nonqualified deferred compensation plans. 2012 form 1040 form   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. 2012 form 1040 form This amount is shown on Form W-2, box 12, using code Y. 2012 form 1040 form This amount is not included in your income. 2012 form 1040 form   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. 2012 form 1040 form This amount is included in your wages shown on Form W-2, box 1. 2012 form 1040 form It is also shown on Form W-2, box 12, using code Z. 2012 form 1040 form Note received for services. 2012 form 1040 form    If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. 2012 form 1040 form When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. 2012 form 1040 form Do not include that part again in your income. 2012 form 1040 form Include the rest of the payment in your income in the year of payment. 2012 form 1040 form   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. 2012 form 1040 form Severance pay. 2012 form 1040 form   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. 2012 form 1040 form Accrued leave payment. 2012 form 1040 form    If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. 2012 form 1040 form   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. 2012 form 1040 form You can reduce gross wages by the amount you repaid in the same tax year in which you received it. 2012 form 1040 form Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on the return and the wages on your Forms W-2. 2012 form 1040 form Outplacement services. 2012 form 1040 form   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. 2012 form 1040 form    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). 2012 form 1040 form Sick pay. 2012 form 1040 form   Pay you receive from your employer while you are sick or injured is part of your salary or wages. 2012 form 1040 form In addition, you must include in your income sick pay benefits received from any of the following payers: A welfare fund. 2012 form 1040 form A state sickness or disability fund. 2012 form 1040 form An association of employers or employees. 2012 form 1040 form An insurance company, if your employer paid for the plan. 2012 form 1040 form However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. 2012 form 1040 form For more information, see Publication 525. 2012 form 1040 form Social security and Medicare taxes paid by employer. 2012 form 1040 form   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. 2012 form 1040 form The payment also is treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. 2012 form 1040 form However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. 2012 form 1040 form Stock appreciation rights. 2012 form 1040 form   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. 2012 form 1040 form When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. 2012 form 1040 form You include the cash payment in your income in the year you use the right. 2012 form 1040 form Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. 2012 form 1040 form Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. 2012 form 1040 form Accounting period. 2012 form 1040 form   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. 2012 form 1040 form Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. 2012 form 1040 form The general rule: benefits are reported for a full calendar year (January 1–December 31). 2012 form 1040 form The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. 2012 form 1040 form For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. 2012 form 1040 form  Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. 2012 form 1040 form   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). 2012 form 1040 form Form W-2. 2012 form 1040 form   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. 2012 form 1040 form Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). 2012 form 1040 form However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). 2012 form 1040 form Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. 2012 form 1040 form Benefits you receive from the plan may be taxable, as explained later under Sickness and Injury Benefits . 2012 form 1040 form For information on the items covered in this section, other than Long-term care coverage, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. 2012 form 1040 form Long-term care coverage. 2012 form 1040 form    Contributions by your employer to provide coverage for long-term care services generally are not included in your income. 2012 form 1040 form However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. 2012 form 1040 form This amount will be reported as wages in box 1 of your Form W-2. 2012 form 1040 form   Contributions you make to the plan are discussed in Publication 502, Medical and Dental Expenses. 2012 form 1040 form Archer MSA contributions. 2012 form 1040 form    Contributions by your employer to your Archer MSA generally are not included in your income. 2012 form 1040 form Their total will be reported in box 12 of Form W-2 with code R. 2012 form 1040 form You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. 2012 form 1040 form File the form with your return. 2012 form 1040 form Health flexible spending arrangement (health FSA). 2012 form 1040 form   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. 2012 form 1040 form Note. 2012 form 1040 form Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. 2012 form 1040 form The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. 2012 form 1040 form For more information, see Notice 2012-40, 2012-26 I. 2012 form 1040 form R. 2012 form 1040 form B. 2012 form 1040 form 1046, available at www. 2012 form 1040 form irs. 2012 form 1040 form gov/irb/2012-26 IRB/ar09. 2012 form 1040 form html. 2012 form 1040 form Health reimbursement arrangement (HRA). 2012 form 1040 form   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. 2012 form 1040 form Health savings accounts (HSA). 2012 form 1040 form   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. 2012 form 1040 form Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. 2012 form 1040 form Contributions made by your employer are not included in your income. 2012 form 1040 form Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. 2012 form 1040 form Distributions not used for qualified medical expenses are included in your income. 2012 form 1040 form See Publication 969 for the requirements of an HSA. 2012 form 1040 form   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. 2012 form 1040 form The contributions are treated as a distribution of money and are not included in the partner's gross income. 2012 form 1040 form Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. 2012 form 1040 form In both situations, the partner can deduct the contribution made to the partner's HSA. 2012 form 1040 form   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. 2012 form 1040 form The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. 2012 form 1040 form Qualified HSA funding distribution. 2012 form 1040 form   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. 2012 form 1040 form See Publication 590 for the requirements for these qualified HSA funding distributions. 2012 form 1040 form Failure to maintain eligibility. 2012 form 1040 form   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. 2012 form 1040 form If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. 2012 form 1040 form This income is also subject to an additional 10% tax. 2012 form 1040 form Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. 2012 form 1040 form See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. 2012 form 1040 form Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. 2012 form 1040 form They also are included as social security and Medicare wages in boxes 3 and 5. 2012 form 1040 form However, they are not included as wages in box 1. 2012 form 1040 form To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. 2012 form 1040 form File the form with your return. 2012 form 1040 form De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. 2012 form 1040 form In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. 2012 form 1040 form Holiday gifts. 2012 form 1040 form   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. 2012 form 1040 form However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. 2012 form 1040 form Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. 2012 form 1040 form For more information, see Publication 970, Tax Benefits for Education. 2012 form 1040 form Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. 2012 form 1040 form However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. 2012 form 1040 form For exceptions, see Entire cost excluded , and Entire cost taxed , later. 2012 form 1040 form If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. 2012 form 1040 form Also, it is shown separately in box 12 with code C. 2012 form 1040 form Group-term life insurance. 2012 form 1040 form   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. 2012 form 1040 form Permanent benefits. 2012 form 1040 form   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. 2012 form 1040 form Your employer should be able to tell you the amount to include in your income. 2012 form 1040 form Accidental death benefits. 2012 form 1040 form   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. 2012 form 1040 form Former employer. 2012 form 1040 form   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. 2012 form 1040 form Also, it is shown separately in box 12 with code C. 2012 form 1040 form Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. 2012 form 1040 form You must pay these taxes with your income tax return. 2012 form 1040 form Include them on line 60, Form 1040, and follow the instructions for line 60. 2012 form 1040 form For more information, see the Instructions for Form 1040. 2012 form 1040 form Two or more employers. 2012 form 1040 form   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. 2012 form 1040 form If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. 2012 form 1040 form You must figure how much to include in your income. 2012 form 1040 form Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. 2012 form 1040 form Figuring the taxable cost. 2012 form 1040 form   Use the following worksheet to figure the amount to include in your income. 2012 form 1040 form     Worksheet 5-1. 2012 form 1040 form Figuring the Cost of Group-Term Life Insurance To Include in Income 1. 2012 form 1040 form Enter the total amount of your insurance coverage from your employer(s) 1. 2012 form 1040 form   2. 2012 form 1040 form Limit on exclusion for employer-provided group-term life insurance coverage 2. 2012 form 1040 form 50,000 3. 2012 form 1040 form Subtract line 2 from line 1 3. 2012 form 1040 form   4. 2012 form 1040 form Divide line 3 by $1,000. 2012 form 1040 form Figure to the nearest tenth 4. 2012 form 1040 form   5. 2012 form 1040 form Go to Table 5-1. 2012 form 1040 form Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. 2012 form 1040 form   6. 2012 form 1040 form Multiply line 4 by line 5 6. 2012 form 1040 form   7. 2012 form 1040 form Enter the number of full months of coverage at this cost. 2012 form 1040 form 7. 2012 form 1040 form   8. 2012 form 1040 form Multiply line 6 by line 7 8. 2012 form 1040 form   9. 2012 form 1040 form Enter the premiums you paid per month 9. 2012 form 1040 form       10. 2012 form 1040 form Enter the number of months you paid the premiums 10. 2012 form 1040 form       11. 2012 form 1040 form Multiply line 9 by line 10. 2012 form 1040 form 11. 2012 form 1040 form   12. 2012 form 1040 form Subtract line 11 from line 8. 2012 form 1040 form Include this amount in your income as wages 12. 2012 form 1040 form      Table 5-1. 2012 form 1040 form Cost of $1,000 of Group-Term Life Insurance for One Month Age Cost Under 25 $. 2012 form 1040 form 05 25 through 29 . 2012 form 1040 form 06 30 through 34 . 2012 form 1040 form 08 35 through 39 . 2012 form 1040 form 09 40 through 44 . 2012 form 1040 form 10 45 through 49 . 2012 form 1040 form 15 50 through 54 . 2012 form 1040 form 23 55 through 59 . 2012 form 1040 form 43 60 through 64 . 2012 form 1040 form 66 65 through 69 1. 2012 form 1040 form 27 70 and older 2. 2012 form 1040 form 06 Example. 2012 form 1040 form You are 51 years old and work for employers A and B. 2012 form 1040 form Both employers provide group-term life insurance coverage for you for the entire year. 2012 form 1040 form Your coverage is $35,000 with employer A and $45,000 with employer B. 2012 form 1040 form You pay premiums of $4. 2012 form 1040 form 15 a month under the employer B group plan. 2012 form 1040 form You figure the amount to include in your income as shown in Worksheet 5-1. 2012 form 1040 form Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated, later. 2012 form 1040 form Worksheet 5-1. 2012 form 1040 form Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated 1. 2012 form 1040 form Enter the total amount of your insurance coverage from your employer(s) 1. 2012 form 1040 form 80,000 2. 2012 form 1040 form Limit on exclusion for employer-provided group-term life insurance coverage 2. 2012 form 1040 form 50,000 3. 2012 form 1040 form Subtract line 2 from line 1 3. 2012 form 1040 form 30,000 4. 2012 form 1040 form Divide line 3 by $1,000. 2012 form 1040 form Figure to the nearest tenth 4. 2012 form 1040 form 30. 2012 form 1040 form 0 5. 2012 form 1040 form Go to Table 5-1. 2012 form 1040 form Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. 2012 form 1040 form . 2012 form 1040 form 23 6. 2012 form 1040 form Multiply line 4 by line 5 6. 2012 form 1040 form 6. 2012 form 1040 form 90 7. 2012 form 1040 form Enter the number of full months of coverage at this cost. 2012 form 1040 form 7. 2012 form 1040 form 12 8. 2012 form 1040 form Multiply line 6 by line 7 8. 2012 form 1040 form 82. 2012 form 1040 form 80 9. 2012 form 1040 form Enter the premiums you paid per month 9. 2012 form 1040 form 4. 2012 form 1040 form 15     10. 2012 form 1040 form Enter the number of months you paid the premiums 10. 2012 form 1040 form 12     11. 2012 form 1040 form Multiply line 9 by line 10. 2012 form 1040 form 11. 2012 form 1040 form 49. 2012 form 1040 form 80 12. 2012 form 1040 form Subtract line 11 from line 8. 2012 form 1040 form Include this amount in your income as wages 12. 2012 form 1040 form 33. 2012 form 1040 form 00 Entire cost excluded. 2012 form 1040 form   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. 2012 form 1040 form You are permanently and totally disabled and have ended your employment. 2012 form 1040 form Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. 2012 form 1040 form A charitable organization (defined in chapter 24) to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. 2012 form 1040 form (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. 2012 form 1040 form ) The plan existed on January 1, 1984, and You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. 2012 form 1040 form Entire cost taxed. 2012 form 1040 form   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply: The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. 2012 form 1040 form You are a key employee and your employer's plan discriminates in favor of key employees. 2012 form 1040 form Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. 2012 form 1040 form Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. 2012 form 1040 form You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. 2012 form 1040 form Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. 2012 form 1040 form A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. 2012 form 1040 form Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. 2012 form 1040 form However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. 2012 form 1040 form Exclusion limit. 2012 form 1040 form   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. 2012 form 1040 form   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. 2012 form 1040 form   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. 2012 form 1040 form   If the benefits have a value that is more than these limits, the excess must be included in your income. 2012 form 1040 form You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. 2012 form 1040 form Commuter highway vehicle. 2012 form 1040 form   This is a highway vehicle that seats at least six adults (not including the driver). 2012 form 1040 form At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). 2012 form 1040 form Transit pass. 2012 form 1040 form   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. 2012 form 1040 form Qualified parking. 2012 form 1040 form   This is parking provided to an employee at or near the employer's place of business. 2012 form 1040 form It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. 2012 form 1040 form It does not include parking at or near the employee's home. 2012 form 1040 form Qualified bicycle commuting. 2012 form 1040 form   This is reimbursement based on the number of qualified bicycle commuting months for the year. 2012 form 1040 form A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. 2012 form 1040 form The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. 2012 form 1040 form Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. 2012 form 1040 form (Your employer can tell you whether your retirement plan is qualified. 2012 form 1040 form ) However, the cost of life insurance coverage included in the plan may have to be included. 2012 form 1040 form See Group-Term Life Insurance , earlier, under Fringe Benefits. 2012 form 1040 form If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. 2012 form 1040 form However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. 2012 form 1040 form For information on distributions from retirement plans, see Publication 575, Pension and Annuity Income (or Publication 721, Tax Guide to U. 2012 form 1040 form S. 2012 form 1040 form Civil Service Retirement Benefits, if you are a federal employee or retiree). 2012 form 1040 form Elective deferrals. 2012 form 1040 form   If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. 2012 form 1040 form The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. 2012 form 1040 form An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. 2012 form 1040 form However, it is included in wages subject to social security and Medicare taxes. 2012 form 1040 form   Elective deferrals include elective contributions to the following retirement plans. 2012 form 1040 form Cash or deferred arrangements (section 401(k) plans). 2012 form 1040 form The Thrift Savings Plan for federal employees. 2012 form 1040 form Salary reduction simplified employee pension plans (SARSEP). 2012 form 1040 form Savings incentive match plans for employees (SIMPLE plans). 2012 form 1040 form Tax-sheltered annuity plans (403(b) plans). 2012 form 1040 form Section 501(c)(18)(D) plans. 2012 form 1040 form Section 457 plans. 2012 form 1040 form Qualified automatic contribution arrangements. 2012 form 1040 form   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. 2012 form 1040 form You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. 2012 form 1040 form The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. 2012 form 1040 form   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. 2012 form 1040 form Overall limit on deferrals. 2012 form 1040 form   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3) and (5) above. 2012 form 1040 form The limit for SIMPLE plans is $12,000. 2012 form 1040 form The limit for section 501(c)(18)(D) plans is the lesser of $7,000 or 25% of your compensation. 2012 form 1040 form The limit for section 457 plans is the lesser of your includible compensation or $17,500. 2012 form 1040 form Amounts deferred under specific plan limits are part of the overall limit on deferrals. 2012 form 1040 form Designated Roth contributions. 2012 form 1040 form   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. 2012 form 1040 form Designated Roth contributions are treated as elective deferrals, except that they are included in income. 2012 form 1040 form Excess deferrals. 2012 form 1040 form   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. 2012 form 1040 form However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. 2012 form 1040 form   If you set aside more than the limit, the excess generally must be included in your income for that year, unless you have an excess deferral of a designated Roth contribution. 2012 form 1040 form See Publication 525 for a discussion of the tax treatment of excess deferrals. 2012 form 1040 form Catch-up contributions. 2012 form 1040 form   You may be allowed catch-up contributions (additional elective deferral) if you are age 50 or older by the end of your tax year. 2012 form 1040 form Stock Options If you receive a nonstatutory option to buy or sell stock or other property as payment for your services, you usually will have income when you receive the option, when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option. 2012 form 1040 form However, if your option is a statutory stock option, you will not have any income until you sell or exchange your stock. 2012 form 1040 form Your employer can tell you which kind of option you hold. 2012 form 1040 form For more information, see Publication 525. 2012 form 1040 form Restricted Property In most cases, if you receive property for your services, you must include its fair market value in your income in the year you receive the property. 2012 form 1040 form However, if you receive stock or other property that has certain restrictions that affect its value, you do not include the value of the property in your income until it has substantially vested. 2012 form 1040 form (You can choose to include the value of the property in your income in the year it is transferred to you. 2012 form 1040 form ) For more information, see Restricted Property in Publication 525. 2012 form 1040 form Dividends received on restricted stock. 2012 form 1040 form   Dividends you receive on restricted stock are treated as compensation and not as dividend income. 2012 form 1040 form Your employer should include these payments on your Form W-2. 2012 form 1040 form Stock you chose to include in income. 2012 form 1040 form   Dividends you receive on restricted stock you chose to include in your income in the year transferred are treated the same as any other dividends. 2012 form 1040 form Report them on your return as dividends. 2012 form 1040 form For a discussion of dividends, see chapter 8. 2012 form 1040 form    For information on how to treat dividends reported on both your Form W-2 and Form 1099-DIV, see Dividends received on restricted stock in Publication 525. 2012 form 1040 form Special Rules for Certain Employees This section deals with special rules for people in certain types of employment: members of the clergy, members of religious orders, people working for foreign employers, military personnel, and volunteers. 2012 form 1040 form Clergy Generally, if you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. 2012 form 1040 form , in addition to your salary. 2012 form 1040 form If the offering is made to the religious institution, it is not taxable to you. 2012 form 1040 form If you are a member of a religious organization and you give your outside earnings to the religious organization, you still must include the earnings in your income. 2012 form 1040 form However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. 2012 form 1040 form See chapter 24. 2012 form 1040 form Pension. 2012 form 1040 form    A pension or retirement pay for a member of the clergy usually is treated as any other pension or annuity. 2012 form 1040 form It must be reported on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. 2012 form 1040 form Housing. 2012 form 1040 form    Special rules for housing apply to members of the clergy. 2012 form 1040 form Under these rules, you do not include in your income the rental value of a home (including utilities) or a designated housing allowance provided to you as part of your pay. 2012 form 1040 form However, the exclusion cannot be more than the reasonable pay for your service. 2012 form 1040 form If you pay for the utilities, you can exclude any allowance designated for utility cost, up to your actual cost. 2012 form 1040 form The home or allowance must be provided as compensation for your services as an ordained, licensed, or commissioned minister. 2012 form 1040 form However, you must include the rental value of the home or the housing allowance as earnings from self-employment on Schedule SE (Form 1040) if you are subject to the self-employment tax. 2012 form 1040 form For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 2012 form 1040 form Members of Religious Orders If you are a member of a religious order who has taken a vow of poverty, how you treat earnings that you renounce and turn over to the order depends on whether your services are performed for the order. 2012 form 1040 form Services performed for the order. 2012 form 1040 form   If you are performing the services as an agent of the order in the exercise of duties required by the order, do not include in your income the amounts turned over to the order. 2012 form 1040 form   If your order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to be performing the services as an agent of the order. 2012 form 1040 form Any wages you earn as an agent of an order that you turn over to the order are not included in your income. 2012 form 1040 form Example. 2012 form 1040 form You are a member of a church order and have taken a vow of poverty. 2012 form 1040 form You renounce any claims to your earnings and turn over to the order any salaries or wages you earn. 2012 form 1040 form You are a registered nurse, so your order assigns you to work in a hospital that is an associated institution of the church. 2012 form 1040 form However, you remain under the general direction and control of the order. 2012 form 1040 form You are considered to be an agent of the order and any wages you earn at the hospital that you turn over to your order are not included in your income. 2012 form 1040 form Services performed outside the order. 2012 form 1040 form   If you are directed to work outside the order, your services are not an exercise of duties required by the order unless they meet both of the following requirements: They are the kind of services that are ordinarily the duties of members of the order. 2012 form 1040 form They are part of the duties that you must exercise for, or on behalf of, the religious order as its agent. 2012 form 1040 form If you are an employee of a third party, the services you perform for the third party will not be considered directed or required of you by the order. 2012 form 1040 form Amounts you receive for these services are included in your income, even if you have taken a vow of poverty. 2012 form 1040 form Example. 2012 form 1040 form Mark Brown is a member of a religious order and has taken a vow of poverty. 2012 form 1040 form He renounces all claims to his earnings and turns over his earnings to the order. 2012 form 1040 form Mark is a schoolteacher. 2012 form 1040 form He was instructed by the superiors of the order to get a job with a private tax-exempt school. 2012 form 1040 form Mark became an employee of the school, and, at his request, the school made the salary payments directly to the order. 2012 form 1040 form Because Mark is an employee of the school, he is performing services for the school rather than as an agent of the order. 2012 form 1040 form The wages Mark earns working for the school are included in his income. 2012 form 1040 form Foreign Employer Special rules apply if you work for a foreign employer. 2012 form 1040 form U. 2012 form 1040 form S. 2012 form 1040 form citizen. 2012 form 1040 form   If you are a U. 2012 form 1040 form S. 2012 form 1040 form citizen who works in the United States for a foreign government, an international organization, a foreign embassy, or any foreign employer, you must include your salary in your income. 2012 form 1040 form Social security and Medicare taxes. 2012 form 1040 form   You are exempt from social security and Medicare employee taxes if you are employed in the United States by an international organization or a foreign government. 2012 form 1040 form However, you must pay self-employment tax on your earnings from services performed in the United States, even though you are not self-employed. 2012 form 1040 form This rule also applies if you are an employee of a qualifying wholly owned instrumentality of a foreign government. 2012 form 1040 form Employees of international organizations or foreign governments. 2012 form 1040 form   Your compensation for official services to an international organization is exempt from federal income tax if you are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). 2012 form 1040 form   Your compensation for official services to a foreign government is exempt from federal income tax if all of the following are true. 2012 form 1040 form You are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). 2012 form 1040 form Your work is like the work done by employees of the United States in foreign countries. 2012 form 1040 form The foreign government gives an equal exemption to employees of the United States in its country. 2012 form 1040 form Waiver of alien status. 2012 form 1040 form   If you are an alien who works for a foreign government or international organization and you file a waiver under section 247(b) of the Immigration and Nationality Act to keep your immigrant status, different rules may apply. 2012 form 1040 form See Foreign Employer in Publication 525. 2012 form 1040 form Employment abroad. 2012 form 1040 form   For information on the tax treatment of income earned abroad, see Publication 54. 2012 form 1040 form Military Payments you receive as a member of a military service generally are taxed as wages except for retirement pay, which is taxed as a pension. 2012 form 1040 form Allowances generally are not taxed. 2012 form 1040 form For more information on the tax treatment of military allowances and benefits, see Publication 3, Armed Forces' Tax Guide. 2012 form 1040 form Differential wage payments. 2012 form 1040 form   Any payments made to you by an employer during the time you are performing service in the uniformed services are treated as compensation. 2012 form 1040 form These wages are subject to income tax withholding and are reported on a Form W-2. 2012 form 1040 form See the discussion under Miscellaneous Compensation , earlier. 2012 form 1040 form Military retirement pay. 2012 form 1040 form   If your retirement pay is based on age or length of service, it is taxable and must be included in your income as a pension on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. 2012 form 1040 form Do not include in your income the amount of any reduction in retirement or retainer pay to provide a survivor annuity for your spouse or children under the Retired Serviceman's Family Protection Plan or the Survivor Benefit Plan. 2012 form 1040 form   For more detailed discussion of survivor annuities, see chapter 10. 2012 form 1040 form Disability. 2012 form 1040 form   If you are retired on disability, see Military and Government Disability Pensions under Sickness and Injury Benefits, later. 2012 form 1040 form Veterans' benefits. 2012 form 1040 form   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the Department of Veterans Affairs (VA). 2012 form 1040 form The following amounts paid to veterans or their families are not taxable. 2012 form 1040 form Education, training, and subsistence allowances. 2012 form 1040 form Disability compensation and pension payments for disabilities paid either to veterans or their families. 2012 form 1040 form Grants for homes designed for wheelchair living. 2012 form 1040 form Grants for motor vehicles for veterans who lost their sight or the use of their limbs. 2012 form 1040 form Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death. 2012 form 1040 form Interest on insurance dividends you leave on deposit with the VA. 2012 form 1040 form Benefits under a dependent-care assistance program. 2012 form 1040 form The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001. 2012 form 1040 form Payments made under the compensated work therapy program. 2012 form 1040 form Any bonus payment by a state or political subdivision because of service in a combat zone. 2012 form 1040 form Volunteers The tax treatment of amounts you receive as a volunteer worker for the Peace Corps or similar agency is covered in the following discussions. 2012 form 1040 form Peace Corps. 2012 form 1040 form   Living allowances you receive as a Peace Corps volunteer or volunteer leader for housing, utilities, household supplies, food, and clothing are exempt from tax. 2012 form 1040 form Taxable allowances. 2012 form 1040 form   The following allowances must be included in your income and reported as wages: Allowances paid to your spouse and minor children while you are a volunteer leader training in the United States. 2012 form 1040 form Living allowances designated by the Director of the Peace Corps as basic compensation. 2012 form 1040 form These are allowances for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. 2012 form 1040 form Leave allowances. 2012 form 1040 form Readjustment allowances or termination payments. 2012 form 1040 form These are considered received by you when credited to your account. 2012 form 1040 form Example. 2012 form 1040 form Gary Carpenter, a Peace Corps volunteer, gets $175 a month as a readjustment allowance during his period of service, to be paid to him in a lump sum at the end of his tour of duty. 2012 form 1040 form Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. 2012 form 1040 form Volunteers in Service to America (VISTA). 2012 form 1040 form   If you are a VISTA volunteer, you must include meal and lodging allowances paid to you in your income as wages. 2012 form 1040 form National Senior Services Corps programs. 2012 form 1040 form   Do not include in your income amounts you receive for supportive services or reimbursements for out-of-pocket expenses from the following programs. 2012 form 1040 form Retired Senior Volunteer Program (RSVP). 2012 form 1040 form Foster Grandparent Program. 2012 form 1040 form Senior Companion Program. 2012 form 1040 form Service Corps of Retired Executives (SCORE). 2012 form 1040 form   If you receive amounts for supportive services or reimbursements for out-of-pocket expenses from SCORE, do not include these amounts in income. 2012 form 1040 form Volunteer tax counseling. 2012 form 1040 form   Do not include in your income any reimbursements you receive for transportation, meals, and other expenses you have in training for, or actually providing, volunteer federal income tax counseling for the elderly (TCE). 2012 form 1040 form   You can deduct as a charitable contribution your unreimbursed out-of-pocket expenses in taking part in the volunteer income tax assistance (VITA) program. 2012 form 1040 form See chapter 24. 2012 form 1040 form Sickness and Injury Benefits This section discusses sickness and injury benefits including disability pensions, long-term care insurance contracts, workers' compensation, and other benefits. 2012 form 1040 form In most cases, you must report as income any amount you receive for personal injury or sickness through an accident or health plan that is paid for by your employer. 2012 form 1040 form If both you and your employer pay for the plan, only the amount you receive that is due to your employer's payments is reported as income. 2012 form 1040 form However, certain payments may not be taxable to you. 2012 form 1040 form Your employer should be able to give you specific details about your pension plan and tell you the amount you paid for your disability pension. 2012 form 1040 form In addition to disability pensions and annuities, you may be receiving other payments for sickness and injury. 2012 form 1040 form Do not report as income any amounts paid to reimburse you for medical expenses you incurred after the plan was established. 2012 form 1040 form Cost paid by you. 2012 form 1040 form   If you pay the entire cost of a health or accident insurance plan, do not include any amounts you receive from the plan for personal injury or sickness as income on your tax return. 2012 form 1040 form If your plan reimbursed you for medical expenses you deducted in an earlier year, you may have to include some, or all, of the reimbursement in your income. 2012 form 1040 form See Reimbursement in a later year in chapter 21. 2012 form 1040 form Cafeteria plans. 2012 form 1040 form   In most cases, if you are covered by an accident or health insurance plan through a cafeteria plan, and the amount of the insurance premiums was not included in your income, you are not considered to have paid the premiums and you must include any benefits you receive in your income. 2012 form 1040 form If the amount of the premiums was included in your income, you are considered to have paid the premiums, and any benefits you receive are not taxable. 2012 form 1040 form Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. 2012 form 1040 form You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A, until you reach minimum retirement age. 2012 form 1040 form Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. 2012 form 1040 form You may be entitled to a tax credit if you were permanently and totally disabled when you retired. 2012 form 1040 form For information on this credit and the definition of permanent and total disability, see chapter 33. 2012 form 1040 form Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. 2012 form 1040 form Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. 2012 form 1040 form The rules for reporting pensions are explained in How To Report in chapter 10. 2012 form 1040 form For information on disability payments from a governmental program provided as a substitute for unemployment compensation, see chapter 12. 2012 form 1040 form Retirement and profit-sharing plans. 2012 form 1040 form   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. 2012 form 1040 form The payments must be reported as a pension or annuity. 2012 form 1040 form For more information on pensions, see chapter 10. 2012 form 1040 form Accrued leave payment. 2012 form 1040 form   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. 2012 form 1040 form The payment is not a disability payment. 2012 form 1040 form Include it in your income in the tax year you receive it. 2012 form 1040 form Military and Government Disability Pensions Certain military and government disability pensions are not taxable. 2012 form 1040 form Service-connected disability. 2012 form 1040 form   You may be able to exclude from income amounts you receive as a pension, annuity, or similar allowance for personal injury or sickness resulting from active service in one of the following government services. 2012 form 1040 form The armed forces of any country. 2012 form 1040 form The National Oceanic and Atmospheric Administration. 2012 form 1040 form The Public Health Service. 2012 form 1040 form The Foreign Service. 2012 form 1040 form Conditions for exclusion. 2012 form 1040 form   Do not include the disability payments in your income if any of the following conditions apply. 2012 form 1040 form You were entitled to receive a disability payment before September 25, 1975. 2012 form 1040 form You were a member of a listed government service or its reserve component, or were under a binding written commitment to become a member, on September 24, 1975. 2012 form 1040 form You receive the disability payments for a combat-related injury. 2012 form 1040 form This is a personal injury or sickness that Results directly from armed conflict, Takes place while you are engaged in extra-hazardous service, Takes place under conditions simulating war, including training exercises such as maneuvers, or Is caused by an instrumentality of war. 2012 form 1040 form You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it. 2012 form 1040 form Your exclusion under this condition is equal to the amount you would be entitled to receive from the VA. 2012 form 1040 form Pension based on years of service. 2012 form 1040 form   If you receive a disability pension based on years of service, in most cases you must include it in your income. 2012 form 1040 form However, if the pension qualifies for the exclusion for a service-connected disability (discussed earlier), do not include in income the part of your pension that you would have received if the pension had been based on a percentage of disability. 2012 form 1040 form You must include the rest of your pension in your income. 2012 form 1040 form Retroactive VA determination. 2012 form 1040 form   If you retire from the armed services based on years of service and are later given a retroactive service-connected disability rating by the VA, your retirement pay for the retroactive period is excluded from income up to the amount of VA disability benefits you would have been entitled to receive. 2012 form 1040 form You can claim a refund of any tax paid on the excludable amount (subject to the statute of limitations) by filing an amended return on Form 1040X for each previous year during the retroactive period. 2012 form 1040 form You must include with each Form 1040X a copy of the official VA Determination letter granting the retroactive benefit. 2012 form 1040 form The letter must show the amount withheld and the effective date of the benefit. 2012 form 1040 form   If you receive a lump-sum disability severance payment and are later awarded VA disability benefits, exclude 100% of the severance benefit from your income. 2012 form 1040 form However, you must include in your income any lump-sum readjustment or other nondisability severance payment you received on release from active duty, even if you are later given a retroactive disability rating by the VA. 2012 form 1040 form Special statute of limitations. 2012 form 1040 form   In most cases, under the statute of limitations a claim for credit or refund must be filed within 3 years from the time a return was filed. 2012 form 1040 form However, if you receive a retroactive service-connected disability rating determination, the statute of limitations is extended by a 1-year period beginning on the date of the determination. 2012 form 1040 form This 1-year extended period applies to claims for credit or refund filed after June 17, 2008, and does not apply to any tax year that began more than 5 years before the date of the determination. 2012 form 1040 form Example. 2012 form 1040 form You retired in 2007 and receive a pension based on your years of service. 2012 form 1040 form On August 1, 2013, you receive a determination of service-connected disability retroactive to 2007. 2012 form 1040 form Generally, you could claim a refund for the taxes paid on your pension for 2010, 2011, and 2012. 2012 form 1040 form However, under the special limitation period, you can also file a claim for 2009 as long as you file the claim by August 1, 2014. 2012 form 1040 form You cannot file a claim for 2007 and 2008 because those tax years began more than 5 years before the determination. 2012 form 1040 form Terrorist attack or military action. 2012 form 1040 form   Do not include in your income disability payments you receive for injuries resulting directly from a terrorist or military action. 2012 form 1040 form Long-Term Care Insurance Contracts Long-term care insurance contracts in most cases are treated as accident and health insurance contracts. 2012 form 1040 form Amounts you receive from them (other than policyholder dividends or premium refunds) in most cases are excludable from income as amounts received for personal injury or sickness. 2012 form 1040 form To claim an exclusion for payments made on a per diem or other periodic basis under a long-term care insurance contract, you must file Form 8853 with your return. 2012 form 1040 form A long-term care insurance contract is an insurance contract that only provides coverage for qualified long-term care services. 2012 form 1040 form The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits, and In most cases, not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. 2012 form 1040 form Qualified long-term care services. 2012 form 1040 form   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance and personal care services, and Required by a chronically ill individual and provided pursuant to a plan of care as prescribed by a licensed health care practitioner. 2012 form 1040 form Chronically ill individual. 2012 form 1040 form   A chronically ill individual is one who has been certified by a licensed health care practitioner within the previous 12 months as one of the following: An individual who, for at least 90 days, is unable to perform at least two activities of daily living without substantial assistance due to loss of functional capacity. 2012 form 1040 form Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 2012 form 1040 form An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2012 form 1040 form Limit on exclusion. 2012 form 1040 form   You generally can exclude from gross income up to $320 a day for 2013. 2012 form 1040 form See Limit on exclusion, under Long-Term Care Insurance Contracts, under Sickness and Injury Benefits in Publication 525 for more information. 2012 form 1040 form Workers' Compensation Amounts you receive as workers' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers' compensation act or a statute in the nature of a workers' compensation act. 2012 form 1040 form The exemption also applies to your survivors. 2012 form 1040 form The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. 2012 form 1040 form If part of your workers' compensation reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. 2012 form 1040 form For more information, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. 2012 form 1040 form Return to work. 2012 form 1040 form    If you return to work after qualifying for workers' compensation, salary payments you receive for performing light duties are taxable as wages. 2012 form 1040 form Other Sickness and Injury Benefits In addition to disability pensions and annuities, you may receive other payments for sickness or injury. 2012 form 1040 form Railroad sick pay. 2012 form 1040 form    Payments you receive as sick pay under the Railroad Unemployment Insurance Act are taxable and you must include them in your income. 2012 form 1040 form However, do not include them in your income if they are for an on-the-job injury. 2012 form 1040 form   If you received income because of a disability, see Disability Pensions , earlier. 2012 form 1040 form Federal Employees' Compensation Act (FECA). 2012 form 1040 form   Payments received under this Act for personal injury or sickness, including payments to beneficiaries in case of death, are not taxable. 2012 form 1040 form However, you are taxed on amounts you receive under this Act as continuation of pay for up to 45 days while a claim is being decided. 2012 form 1040 form Report this income on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040-EZ. 2012 form 1040 form Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages. 2012 form 1040 form    If part of the payments you receive under FECA reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. 2012 form 1040 form For a discussion of the taxability of these benefits, see Social security and equivalent railroad retirement benefits under Other Income, in Publication 525. 2012 form 1040 form    You can deduct the amount you spend to buy back sick leave for an earlier year to be eligible for nontaxable FECA benefits for that period. 2012 form 1040 form It is a miscellaneous deduction subject to the 2%-of-AGI limit on Schedule A (Form 1040). 2012 form 1040 form If you buy back sick leave in the same year you used it, the amount reduces your taxable sick leave pay. 2012 form 1040 form Do not deduct it separately. 2012 form 1040 form Other compensation. 2012 form 1040 form   Many other amounts you receive as compensation for sickness or injury are not taxable. 2012 form 1040 form These include the following amounts. 2012 form 1040 form Compensatory damages you receive for physical injury or physical sickness, whether paid in a lump sum or in periodic payments. 2012 form 1040 form Benefits you receive under an accident or health insurance policy on which either you paid the premiums or your employer paid the premiums but you had to include them in your income. 2012 form 1040 form Disability benefits you receive for loss of income or earning capacity as a result of injuries under a no-fault car insurance policy. 2012 form 1040 form Compensation you receive for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. 2012 form 1040 form This compensation must be based only on the injury and not on the period of your absence from work. 2012 form 1040 form These benefits are not taxable even if your employer pays for the accident and health plan that provides these benefits. 2012 form 1040 form Reimbursement for medical care. 2012 form 1040 form    A reimbursement for medical care is generally not taxable. 2012 form 1040 form However, it may reduce your medical expense deduction. 2012 form 1040 form For more information, see chapter 21. 2012 form 1040 form Prev  Up  Next   Home   More Online Publications
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The 2012 Form 1040 Form

2012 form 1040 form 7. 2012 form 1040 form   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2012 form 1040 form Free help with your tax return. 2012 form 1040 form   You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 form 1040 form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 form 1040 form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 form 1040 form Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2012 form 1040 form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2012 form 1040 form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 form 1040 form gov, download the IRS2Go app, or call 1-800-906-9887. 2012 form 1040 form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 form 1040 form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 form 1040 form aarp. 2012 form 1040 form org/money/taxaide or call 1-888-227-7669. 2012 form 1040 form For more information on these programs, go to IRS. 2012 form 1040 form gov and enter “VITA” in the search box. 2012 form 1040 form Internet. 2012 form 1040 form    IRS. 2012 form 1040 form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 form 1040 form Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 form 1040 form Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2012 form 1040 form Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 form 1040 form gov or download the IRS2Go app and select the Refund Status option. 2012 form 1040 form The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 form 1040 form Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2012 form 1040 form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 form 1040 form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 form 1040 form Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 form 1040 form No need to wait on the phone or stand in line. 2012 form 1040 form The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2012 form 1040 form When you reach the response screen, you can print the entire interview and the final response for your records. 2012 form 1040 form New subject areas are added on a regular basis. 2012 form 1040 form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 form 1040 form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 form 1040 form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 form 1040 form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2012 form 1040 form When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2012 form 1040 form Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2012 form 1040 form You can also ask the IRS to mail a return or an account transcript to you. 2012 form 1040 form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 form 1040 form gov or by calling 1-800-908-9946. 2012 form 1040 form Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 form 1040 form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2012 form 1040 form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 form 1040 form If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2012 form 1040 form Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 form 1040 form gov and enter Where's My Amended Return? in the search box. 2012 form 1040 form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 form 1040 form It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 form 1040 form Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 form 1040 form gov. 2012 form 1040 form Select the Payment tab on the front page of IRS. 2012 form 1040 form gov for more information. 2012 form 1040 form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 form 1040 form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 form 1040 form gov. 2012 form 1040 form Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2012 form 1040 form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 form 1040 form gov. 2012 form 1040 form Request an Electronic Filing PIN by going to IRS. 2012 form 1040 form gov and entering Electronic Filing PIN in the search box. 2012 form 1040 form Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 form 1040 form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 form 1040 form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 form 1040 form An employee can answer questions about your tax account or help you set up a payment plan. 2012 form 1040 form Before you visit, check the Office Locator on IRS. 2012 form 1040 form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2012 form 1040 form If you have a special need, such as a disability, you can request an appointment. 2012 form 1040 form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 form 1040 form Apply for an Employer Identification Number (EIN). 2012 form 1040 form Go to IRS. 2012 form 1040 form gov and enter Apply for an EIN in the search box. 2012 form 1040 form Read the Internal Revenue Code, regulations, or other official guidance. 2012 form 1040 form Read Internal Revenue Bulletins. 2012 form 1040 form Sign up to receive local and national tax news and more by email. 2012 form 1040 form Just click on “subscriptions” above the search box on IRS. 2012 form 1040 form gov and choose from a variety of options. 2012 form 1040 form    Phone. 2012 form 1040 form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 form 1040 form Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 form 1040 form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2012 form 1040 form gov, or download the IRS2Go app. 2012 form 1040 form Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2012 form 1040 form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 form 1040 form Most VITA and TCE sites offer free electronic filing. 2012 form 1040 form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 form 1040 form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 form 1040 form Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2012 form 1040 form If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2012 form 1040 form The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 form 1040 form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 form 1040 form Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 form 1040 form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 form 1040 form Note, the above information is for our automated hotline. 2012 form 1040 form Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2012 form 1040 form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 form 1040 form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 form 1040 form It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 form 1040 form Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2012 form 1040 form You should receive your order within 10 business days. 2012 form 1040 form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2012 form 1040 form If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2012 form 1040 form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 form 1040 form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 form 1040 form These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2012 form 1040 form    Walk-in. 2012 form 1040 form You can find a selection of forms, publications and services — in-person. 2012 form 1040 form Products. 2012 form 1040 form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 form 1040 form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 form 1040 form Services. 2012 form 1040 form You can walk in to your local TAC for face-to-face tax help. 2012 form 1040 form An employee can answer questions about your tax account or help you set up a payment plan. 2012 form 1040 form Before visiting, use the Office Locator tool on IRS. 2012 form 1040 form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2012 form 1040 form    Mail. 2012 form 1040 form You can send your order for forms, instructions, and publications to the address below. 2012 form 1040 form You should receive a response within 10 business 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    The Taxpayer Advocate Service Is Here to Help You. 2012 form 1040 form The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 form 1040 form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 form 1040 form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2012 form 1040 form We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2012 form 1040 form You face (or your business is facing) an immediate threat of adverse action. 2012 form 1040 form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 form 1040 form   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2012 form 1040 form Here's why we can help: TAS is an independent organization within the IRS. 2012 form 1040 form Our advocates know how to work with the IRS. 2012 form 1040 form Our services are free and tailored to meet your needs. 2012 form 1040 form We have offices in every state, the District of Columbia, and Puerto Rico. 2012 form 1040 form   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2012 form 1040 form   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 form 1040 form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2012 form 1040 form Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2012 form 1040 form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 form 1040 form Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 form 1040 form Prev  Up  Next   Home   More Online Publications