Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

2012 Tax Filing Online

File My State Taxes Online FreeFree Tax Forms 2011Irs Gov FormsIrs FormsHow To File Taxes If You Are Self EmployedFile State Taxes Online Free 2013Print Free 1040ez Tax Form1040 Ez Tax Form 2012Online 1040x FilingFree E-file 1040ezWhere To File 1040ezWhere To File State Taxes For FreeAmend 2011 Federal ReturnFile Taxes Last YearAmended Tax Return FormArmy TaxesAmend 2012 Tax ReturnFree Tax ServiceCan You File Taxes On UnemploymentFile Tax Extension Online FreeFile An Amended Tax Return For 2010Free Turbotax 2010 DeluxeFree State TaxsWww Irs Gov EfileEz 1040 Form1040ez Form PrintableBlank Printable 1040ez FormOnline Tax ExtensionFiling Amended Federal Tax Return1040x 2008Www Onlinetaxes H&rblock ComFile 2009 Taxes FreeTax Form 1040xEz Form 2011How To Fill Out Form 1040ezState Tax Forms InstructionsHow Can I File My State Taxes For FreeNeed To File 2012 TaxesFree Tax H&r Block2009 Tax Returns

2012 Tax Filing Online

2012 tax filing online Publication 547(SP) - Additional Material Prev  Up  Next   Home   More Online Publications
Español

U.S. House of Representatives

The U.S. House of Representatives and the U.S. Senate make up the two chambers of Congress. The House has 435 members, the number representing each state is determined by population.

The 2012 Tax Filing Online

2012 tax filing online Index A Abroad, citizens living, filing requirements, U. 2012 tax filing online S. 2012 tax filing online Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. 2012 tax filing online , Temporary absences. 2012 tax filing online , Temporary absences. 2012 tax filing online Accounting periods, joint returns, Accounting period. 2012 tax filing online Adopted child, Exception for adopted child. 2012 tax filing online , Adopted child. 2012 tax filing online , Adopted child. 2012 tax filing online Taxpayer identification number, Taxpayer identification numbers for adoptees. 2012 tax filing online Age Filing status determination, Age. 2012 tax filing online Gross income and filing requirements (Table 1), Table 1. 2012 tax filing online 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. 2012 tax filing online Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. 2012 tax filing online Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. 2012 tax filing online (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. 2012 tax filing online American citizens abroad, U. 2012 tax filing online S. 2012 tax filing online Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. 2012 tax filing online Armed forces Combat zone, signing return for spouse, Spouse in combat zone. 2012 tax filing online Dependency allotments, Armed Forces dependency allotments. 2012 tax filing online GI Bill benefits, Tuition payments and allowances under the GI Bill. 2012 tax filing online Military quarters allotments, Tax-exempt military quarters allowances. 2012 tax filing online Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. 2012 tax filing online B Birth of child, Death or birth. 2012 tax filing online Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. 2012 tax filing online S. 2012 tax filing online citizen or resident alien. 2012 tax filing online , Citizen or Resident Test, Child in Canada or Mexico. 2012 tax filing online Capital expenses, Capital expenses. 2012 tax filing online Child born alive, Child born alive. 2012 tax filing online Child care expenses, Child care expenses. 2012 tax filing online Child custody, Custodial parent and noncustodial parent. 2012 tax filing online Child support under pre-1985 agreement, Child support under pre-1985 agreement. 2012 tax filing online Child tax credit, Child tax credit. 2012 tax filing online Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. 2012 tax filing online , Death or birth. 2012 tax filing online Claiming parent, when child is head of household, Special rule for parent. 2012 tax filing online Custody of, Custodial parent and noncustodial parent. 2012 tax filing online Death of child, Death or birth. 2012 tax filing online , Death or birth. 2012 tax filing online Dividends of, Unearned income. 2012 tax filing online Filing requirements as dependents (Table 2), Table 2. 2012 tax filing online 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. 2012 tax filing online 2013 Filing Requirements for Dependents , Unearned income. 2012 tax filing online Kidnapped, Kidnapped child. 2012 tax filing online , Kidnapped child. 2012 tax filing online Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. 2012 tax filing online Church employees, filing requirements (Table 3), Table 3. 2012 tax filing online Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. 2012 tax filing online S. 2012 tax filing online , filing requirements, U. 2012 tax filing online S. 2012 tax filing online Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. 2012 tax filing online Community property states, Community property states. 2012 tax filing online Cousin, Cousin. 2012 tax filing online Custody of child, Custodial parent and noncustodial parent. 2012 tax filing online D Death Of child, Death or birth of child. 2012 tax filing online Of dependent, Death or birth. 2012 tax filing online , Death or birth. 2012 tax filing online Of spouse, Spouse died during the year. 2012 tax filing online , Spouse died. 2012 tax filing online , Spouse died before signing. 2012 tax filing online , Death of spouse. 2012 tax filing online Decedents, Spouse died during the year. 2012 tax filing online , Decedent's final return. 2012 tax filing online (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. 2012 tax filing online Born and died within year, Born and died in 2013. 2012 tax filing online Child's earnings, Child's earnings. 2012 tax filing online Death of, Death or birth. 2012 tax filing online Earned income, Earned income. 2012 tax filing online Exemption for, Exemptions for Dependents Filing requirements, Table 2. 2012 tax filing online 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. 2012 tax filing online Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. 2012 tax filing online Disabled Child, Permanently and totally disabled. 2012 tax filing online Dependent, Disabled dependent working at sheltered workshop. 2012 tax filing online Divorced parents, Children of divorced or separated parents (or parents who live apart). 2012 tax filing online Divorced taxpayers Child custody, Custodial parent and noncustodial parent. 2012 tax filing online Filing status, Divorced persons. 2012 tax filing online , Divorce and remarriage. 2012 tax filing online , Divorced persons. 2012 tax filing online Joint returns, responsibility for, Divorced taxpayer. 2012 tax filing online Personal exemption, Divorced or separated spouse. 2012 tax filing online Domestic help, no exemption for, Housekeepers, maids, or servants. 2012 tax filing online Dual-status taxpayers Exemptions, Dual-status taxpayers. 2012 tax filing online Joint returns not available, Nonresident alien or dual-status alien. 2012 tax filing online E Earned income Defined for purposes of standard deduction, Earned income defined. 2012 tax filing online Dependent filing requirements (Table 2), Table 2. 2012 tax filing online 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. 2012 tax filing online Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. 2012 tax filing online Exemptions, Exemptions, Taxpayer identification numbers for adoptees. 2012 tax filing online Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. 2012 tax filing online Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. 2012 tax filing online Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. 2012 tax filing online Determination of, Filing status. 2012 tax filing online , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. 2012 tax filing online , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. 2012 tax filing online ). 2012 tax filing online Foreign employment, filing requirements, U. 2012 tax filing online S. 2012 tax filing online Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. 2012 tax filing online Form 1040 Personal exemption, Form 1040 filers. 2012 tax filing online Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2012 tax filing online , How to file. 2012 tax filing online , How to file. 2012 tax filing online Form 1040A Personal exemption, Form 1040A filers. 2012 tax filing online Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2012 tax filing online , How to file. 2012 tax filing online , How to file. 2012 tax filing online Form 1040EZ Personal exemption, Form 1040EZ filers. 2012 tax filing online Use of, How to file. 2012 tax filing online , How to file. 2012 tax filing online Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. 2012 tax filing online Standard deduction, change to itemized deductions, Changing your mind. 2012 tax filing online Form 1099-B, Form 1099-B received. 2012 tax filing online Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. 2012 tax filing online Form 8857, innocent spouse relief, Relief from joint responsibility. 2012 tax filing online Form SS-5, social security number request, No SSN. 2012 tax filing online Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. 2012 tax filing online Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. 2012 tax filing online Foster care payments and expenses, Foster care payments and expenses. 2012 tax filing online , Foster care. 2012 tax filing online Foster child, Foster child. 2012 tax filing online , Foster care payments and expenses. 2012 tax filing online , Foster child. 2012 tax filing online , Foster care. 2012 tax filing online Free tax services, Free help with your tax return. 2012 tax filing online Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. 2012 tax filing online Gross income Defined, Gross income. 2012 tax filing online Filing requirements (Table 1), Table 1. 2012 tax filing online 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. 2012 tax filing online 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. 2012 tax filing online Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. 2012 tax filing online Exemption for spouse, Head of household. 2012 tax filing online Filing requirements (Table 1), Table 1. 2012 tax filing online 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. 2012 tax filing online Help (see Tax help) Home Aged, home for, Home for the aged. 2012 tax filing online Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. 2012 tax filing online I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. 2012 tax filing online Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. 2012 tax filing online Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). 2012 tax filing online Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. 2012 tax filing online Innocent spouse relief, Relief from joint responsibility. 2012 tax filing online Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. 2012 tax filing online IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. 2012 tax filing online Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. 2012 tax filing online When to itemize, When to itemize. 2012 tax filing online ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. 2012 tax filing online J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. 2012 tax filing online Dependents on, Joint return. 2012 tax filing online Personal exemption, Joint return. 2012 tax filing online K Kidnapped children Qualifying child, Kidnapped child. 2012 tax filing online Qualifying relative, Kidnapped child. 2012 tax filing online Widow(er) with dependent child, Death or birth. 2012 tax filing online L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. 2012 tax filing online Local law violated, Local law violated. 2012 tax filing online Lodging, Lodging. 2012 tax filing online Losses, rental real estate, Rental activity losses. 2012 tax filing online M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. 2012 tax filing online Exemption for spouse, Separate return. 2012 tax filing online Itemized deductions, Married persons who filed separate returns. 2012 tax filing online Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. 2012 tax filing online Filing status, Married persons. 2012 tax filing online Medical insurance premiums, Medical insurance premiums. 2012 tax filing online Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. 2012 tax filing online Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. 2012 tax filing online S. 2012 tax filing online citizen or resident alien. 2012 tax filing online , Citizen or Resident Test, Child in Canada or Mexico. 2012 tax filing online Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. 2012 tax filing online S. 2012 tax filing online national. 2012 tax filing online Nonresident aliens, Nonresident aliens. 2012 tax filing online Dependents, Taxpayer identification numbers for aliens. 2012 tax filing online Exemptions, Nonresident aliens. 2012 tax filing online Joint return, Nonresident alien or dual-status alien. 2012 tax filing online Spouse, Nonresident alien spouse. 2012 tax filing online Taxpayer identification number, Taxpayer identification numbers for aliens. 2012 tax filing online O Overseas taxpayers, U. 2012 tax filing online S. 2012 tax filing online Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. 2012 tax filing online Parents who never married, Parents who never married. 2012 tax filing online Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). 2012 tax filing online Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. 2012 tax filing online Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. 2012 tax filing online Rental losses, Rental activity losses. 2012 tax filing online Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. 2012 tax filing online Scholarships, Earned income. 2012 tax filing online , Scholarships. 2012 tax filing online , Gross income defined. 2012 tax filing online , Do Not Include in Total Support , Earned income defined. 2012 tax filing online Self-employed persons Filing requirements (Table 3), Table 3. 2012 tax filing online Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. 2012 tax filing online Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). 2012 tax filing online Separated taxpayers Filing status, Considered married. 2012 tax filing online , Married persons living apart. 2012 tax filing online Living apart but not legally separated, Considered married. 2012 tax filing online Personal exemption, Divorced or separated spouse. 2012 tax filing online Signatures, joint returns, Signing a joint return. 2012 tax filing online Single taxpayers Filing status, Unmarried persons. 2012 tax filing online , Single Gross income filing requirements (Table 1), Table 1. 2012 tax filing online 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. 2012 tax filing online Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. 2012 tax filing online Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. 2012 tax filing online Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. 2012 tax filing online , Spouse died before signing. 2012 tax filing online , Death of spouse. 2012 tax filing online Dual-status alien spouse, Nonresident alien or dual-status alien. 2012 tax filing online Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. 2012 tax filing online Nonresident alien, Nonresident alien spouse. 2012 tax filing online Signing joint returns, Signing a joint return. 2012 tax filing online Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. 2012 tax filing online Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. 2012 tax filing online Stillborn child, Stillborn child. 2012 tax filing online Students Defined, Student defined. 2012 tax filing online Foreign, Foreign students' place of residence. 2012 tax filing online Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. 2012 tax filing online 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). 2012 tax filing online Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. 2012 tax filing online , Death or birth. 2012 tax filing online T Tables and figures, Keeping Up a Home, Worksheet 2. 2012 tax filing online Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. 2012 tax filing online 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. 2012 tax filing online 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. 2012 tax filing online Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. 2012 tax filing online Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. 2012 tax filing online , Temporary absences. 2012 tax filing online Tiebreaker rules, Tiebreaker rules. 2012 tax filing online Tips, reporting of (Table 3), Table 3. 2012 tax filing online Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. 2012 tax filing online U U. 2012 tax filing online S. 2012 tax filing online citizen or resident, Citizen or Resident Test U. 2012 tax filing online S. 2012 tax filing online citizens filing abroad, filing requirements Filing requirements, U. 2012 tax filing online S. 2012 tax filing online Citizens or Resident Aliens Living Abroad U. 2012 tax filing online S. 2012 tax filing online national, U. 2012 tax filing online S. 2012 tax filing online national. 2012 tax filing online U. 2012 tax filing online S. 2012 tax filing online possessions, income from, Individuals With Income From U. 2012 tax filing online S. 2012 tax filing online Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. 2012 tax filing online ). 2012 tax filing online What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. 2012 tax filing online Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. 2012 tax filing online Worksheet for Determining Support Prev  Up     Home   More Online Publications