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2012 Form 1040ez

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2012 Form 1040ez

2012 form 1040ez Publication 15-B - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Future Developments For the latest information about developments related to Publication 15-B, such as legislation enacted after it was published, go to www. 2012 form 1040ez irs. 2012 form 1040ez gov/pub15b. 2012 form 1040ez What's New Cents-per-mile rule. 2012 form 1040ez  The business mileage rate for 2014 is 56 cents per mile. 2012 form 1040ez You may use this rate to reimburse an employee for business use of a personal vehicle, and under certain conditions, you may use the rate under the cents-per-mile rule to value the personal use of a vehicle you provide to an employee. 2012 form 1040ez See Cents-Per-Mile Rule in section 3. 2012 form 1040ez Qualified parking exclusion and commuter transportation benefit. 2012 form 1040ez . 2012 form 1040ez  For 2014, the monthly exclusion for qualified parking is $250 and the monthly exclusion for commuter highway vehicle transportation and transit passes is $130. 2012 form 1040ez See Qualified Transportation Benefits in section 2. 2012 form 1040ez Same-sex Marriage. 2012 form 1040ez  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 1040ez For more information, see Revenue Ruling 2013-17, 2013-38 I. 2012 form 1040ez R. 2012 form 1040ez B. 2012 form 1040ez 201, available at www. 2012 form 1040ez irs. 2012 form 1040ez gov/irb/2013-38_IRB/ar07. 2012 form 1040ez html. 2012 form 1040ez 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 1040ez Notice 2013-61, 2013-44 I. 2012 form 1040ez R. 2012 form 1040ez B. 2012 form 1040ez 432, is available at www. 2012 form 1040ez irs. 2012 form 1040ez gov/irb/2013-44_IRB/ar10. 2012 form 1040ez html. 2012 form 1040ez Recent changes to certain rules for cafeteria plans. 2012 form 1040ez  Notice 2013-71, 2013-47 I. 2012 form 1040ez R. 2012 form 1040ez B. 2012 form 1040ez 532, available at www. 2012 form 1040ez irs. 2012 form 1040ez gov/irb/2013-47_IRB/ar10. 2012 form 1040ez html, discusses recent changes to the “use-or-lose” rule for health flexible spending arrangements (FSAs) and clarifies the transitional rule for 2013-2014 non-calendar year salary reduction elections. 2012 form 1040ez See Notice 2013-71 for details on these changes. 2012 form 1040ez Reminders $2,500 limit on a health flexible spending arrangement (FSA). 2012 form 1040ez  For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. 2012 form 1040ez For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. 2012 form 1040ez For more information, see Cafeteria Plans in section 1. 2012 form 1040ez Additional Medicare Tax withholding. 2012 form 1040ez  In addition to withholding Medicare tax at 1. 2012 form 1040ez 45%, you must withhold a 0. 2012 form 1040ez 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. 2012 form 1040ez 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 1040ez Additional Medicare Tax is only imposed on the employee. 2012 form 1040ez There is no employer share of Additional Medicare Tax. 2012 form 1040ez 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 1040ez Unless otherwise noted, references to Medicare tax include Additional Medicare Tax. 2012 form 1040ez For more information on what wages are subject to Medicare tax, see Table 2-1, later, and the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15, (Circular E), Employer's Tax Guide. 2012 form 1040ez For more information on Additional Medicare Tax, visit IRS. 2012 form 1040ez gov and enter “Additional Medicare Tax” in the search box. 2012 form 1040ez Photographs of missing children. 2012 form 1040ez  The IRS is a proud partner with the National Center for Missing and Exploited Children. 2012 form 1040ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 form 1040ez 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 1040ez Introduction This publication supplements Publication 15 (Circular E), Employer's Tax Guide, and Publication 15-A, Employer's Supplemental Tax Guide. 2012 form 1040ez It contains information for employers on the employment tax treatment of fringe benefits. 2012 form 1040ez Comments and suggestions. 2012 form 1040ez   We welcome your comments about this publication and your suggestions for future editions. 2012 form 1040ez   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 form 1040ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 form 1040ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 form 1040ez   You can also send us comments from www. 2012 form 1040ez irs. 2012 form 1040ez gov/formspubs. 2012 form 1040ez Click on More Information and then click on Comment on Tax Forms and Publications. 2012 form 1040ez   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 1040ez Prev  Up  Next   Home   More Online Publications
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Quality Examination Process

The Quality Examination Process (QEP) is a systematic approach for engaging and involving Large Business and International (LB&I) Division taxpayers in the tax examination process, from the earliest planning stages through resolution of all issues and completion of the case.

QEP sets the foundation for improved communication between LB&I agents and taxpayers. QEP also supports greater consistency in the exam process.

LB&I has developed a new publication, “ Achieving Quality Examinations through Effective Planning, Execution and Resolution”. The publication outlines the LB&I examination process from start to finish, and it explains LB&I and taxpayer responsibilities for ensuring an efficient, effective examination. LB&I revenue agents will review the publication with taxpayers at the start of most new tax examinations.

Note: IRM Section 4.46 – LB&I Guide for Quality Examinations – is being updated to reflect these changes. Existing references to the Joint Audit Planning Process are being removed and replaced with information about the Quality Examination Process.

Related Links:

Page Last Reviewed or Updated: 16-Jan-2014

The 2012 Form 1040ez

2012 form 1040ez 5. 2012 form 1040ez   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 1040ez Free help with your tax return. 2012 form 1040ez   You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 form 1040ez The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 form 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 form 1040ez 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 1040ez 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 1040ez To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 form 1040ez gov, download the IRS2Go app, or call 1-800-906-9887. 2012 form 1040ez   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 form 1040ez To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 form 1040ez aarp. 2012 form 1040ez org/money/taxaide or call 1-888-227-7669. 2012 form 1040ez For more information on these programs, go to IRS. 2012 form 1040ez gov and enter “VITA” in the search box. 2012 form 1040ez Internet. 2012 form 1040ez    IRS. 2012 form 1040ez gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 form 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 form 1040ez 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 1040ez Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 form 1040ez gov or download the IRS2Go app and select the Refund Status option. 2012 form 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 form 1040ez 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 1040ez You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 form 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 form 1040ez Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 form 1040ez No need to wait on the phone or stand in line. 2012 form 1040ez 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 1040ez When you reach the response screen, you can print the entire interview and the final response for your records. 2012 form 1040ez New subject areas are added on a regular basis. 2012 form 1040ez  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 form 1040ez gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 form 1040ez You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 form 1040ez 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 1040ez 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 1040ez 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 1040ez You can also ask the IRS to mail a return or an account transcript to you. 2012 form 1040ez Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 form 1040ez gov or by calling 1-800-908-9946. 2012 form 1040ez Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 form 1040ez 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 1040ez Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 form 1040ez 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 1040ez Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 form 1040ez gov and enter Where's My Amended Return? in the search box. 2012 form 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 form 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 form 1040ez Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 form 1040ez gov. 2012 form 1040ez Select the Payment tab on the front page of IRS. 2012 form 1040ez gov for more information. 2012 form 1040ez Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 form 1040ez Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 form 1040ez gov. 2012 form 1040ez 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 1040ez Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 form 1040ez gov. 2012 form 1040ez Request an Electronic Filing PIN by going to IRS. 2012 form 1040ez gov and entering Electronic Filing PIN in the search box. 2012 form 1040ez Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 form 1040ez Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 form 1040ez gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 form 1040ez An employee can answer questions about your tax account or help you set up a payment plan. 2012 form 1040ez Before you visit, check the Office Locator on IRS. 2012 form 1040ez 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 1040ez If you have a special need, such as a disability, you can request an appointment. 2012 form 1040ez Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 form 1040ez Apply for an Employer Identification Number (EIN). 2012 form 1040ez Go to IRS. 2012 form 1040ez gov and enter Apply for an EIN in the search box. 2012 form 1040ez Read the Internal Revenue Code, regulations, or other official guidance. 2012 form 1040ez Read Internal Revenue Bulletins. 2012 form 1040ez Sign up to receive local and national tax news and more by email. 2012 form 1040ez Just click on “subscriptions” above the search box on IRS. 2012 form 1040ez gov and choose from a variety of options. 2012 form 1040ez Phone. 2012 form 1040ez    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 1040ez Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 form 1040ez Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2012 form 1040ez gov, or download the IRS2Go app. 2012 form 1040ez 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 1040ez The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 form 1040ez Most VITA and TCE sites offer free electronic filing. 2012 form 1040ez Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 form 1040ez 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 1040ez 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 1040ez 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 1040ez The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 form 1040ez 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 1040ez 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 1040ez The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 form 1040ez Note, the above information is for our automated hotline. 2012 form 1040ez 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 1040ez Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 form 1040ez You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 form 1040ez It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 form 1040ez 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 1040ez You should receive your order within 10 business days. 2012 form 1040ez Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2012 form 1040ez 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 1040ez Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 form 1040ez The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 form 1040ez These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2012 form 1040ez Walk-in. 2012 form 1040ez   You can find a selection of forms, publications and services — in-person. 2012 form 1040ez Products. 2012 form 1040ez You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 form 1040ez Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 form 1040ez Services. 2012 form 1040ez You can walk in to your local TAC for face-to-face tax help. 2012 form 1040ez An employee can answer questions about your tax account or help you set up a payment plan. 2012 form 1040ez Before visiting, use the Office Locator tool on IRS. 2012 form 1040ez 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 1040ez Mail. 2012 form 1040ez   You can send your order for forms, instructions, and publications to the address below. 2012 form 1040ez You should receive a response within 10 business days after your request is received. 2012 form 1040ez Internal Revenue Service 1201 N. 2012 form 1040ez Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2012 form 1040ez The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 form 1040ez Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 form 1040ez   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 1040ez 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 1040ez You face (or your business is facing) an immediate threat of adverse action. 2012 form 1040ez 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 1040ez   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 1040ez Here's why we can help: TAS is an independent organization within the IRS. 2012 form 1040ez Our advocates know how to work with the IRS. 2012 form 1040ez Our services are free and tailored to meet your needs. 2012 form 1040ez We have offices in every state, the District of Columbia, and Puerto Rico. 2012 form 1040ez   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 1040ez   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 form 1040ez If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2012 form 1040ez 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 1040ez Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 form 1040ez Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 form 1040ez Prev  Up  Next   Home   More Online Publications