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 Form

What Is Form 1040x1040x Online FormFile 1040x OnlineW2 Ez FormsOnlinetaxes Hrblock ComH & R Block Tax SoftwareHow Do I File An Amendment To My Tax ReturnFile 2012 TaxIncome Tax Forms 2012Free 1040ez 2013Efile 2011 TaxFile 2012 Federal Taxes Online FreeTurbo Tax FilingTax Form For 2011Amended Tax Return More:label_amended_20tax_20return More:bizfinanceHandrblockCan I Refile My TaxesTurbotax Premier Federal E File State 2010 Download Old VersionWhere File Amended 1040xTurbotax For 2010 Tax YearHow Do I File An Amended Tax Return2010 1040 Ez Tax FormTax Return Forms 2012How Can I File My 2010 TaxesRevised Tax Return2011 Federal Tax Form 1040ez1040ez Electronic FilingFree Irs Tax Filing Online2012 Federal Tax Forms 1040aForm 1040ez InstructionsTaxact 2012E-file State Taxes OnlyFree File State Taxes1040ez InstructionsFree State Taxes Online1040ez Free File760 State Tax Form 2013Instructions For Filing An Amended Tax ReturnFree Tax Usa 2011Can I Still File My 2010 Taxes Online

2012 Tax Form

2012 tax form Publication 463 - Additional Material Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Help with Choosing a Retirement Plan

Types of Retirement Plans
Overview of IRS rules governing 401(k), SIMPLE IRAs, SEPs, etc.

Choosing a Retirement Solution for Your Small Business
Overview of retirement plan options and comparison chart (IRS Publication 3998).

Webcast – Easy Low Cost Retirement Plans for Your Small Business
How to start and operate a low-maintenance retirement plan.

Choosing a Retirement Solution
Interactive website that assists small business owners in choosing the appropriate retirement plan for their business

Benefits to Starting a Plan

Benefits to Starting a Retirement Plan
Why the right retirement plan is your best bet for retirement security.

Now is the Time to Start a Retirement Plan
Colorful illustration of the top 5 benefits to starting a plan.

Hints for Buying a Plan from a Vendor

Tips for Employers Using Pre-Approved Plans
Questions to ask your service provider about your adoption and service agreements.

Page Last Reviewed or Updated: 10-Mar-2014

The 2012 Tax Form

2012 tax form 1. 2012 tax form   Organizations Subject to the Tax Table of Contents The tax on unrelated business income applies to most organizations exempt from tax under section 501(a). 2012 tax form These organizations include charitable, religious, scientific, and other organizations described in section 501(c), as well as employees' trusts forming part of pension, profit-sharing, and stock bonus plans described in section 401(a). 2012 tax form In addition, the following are subject to the tax on unrelated business income. 2012 tax form Individual retirement arrangements (IRAs), including traditional IRAs, Roth IRAs, Coverdell IRAs, simplified employee pensions (SEP-IRAs), and savings incentive match plans for employees (SIMPLE IRAs). 2012 tax form State and municipal colleges and universities. 2012 tax form Qualified state tuition programs. 2012 tax form Medical savings accounts (MSAs) described in section 220(d). 2012 tax form Coverdell savings accounts described in section 530. 2012 tax form U. 2012 tax form S. 2012 tax form instrumentalities. 2012 tax form   A corporation that is a U. 2012 tax form S. 2012 tax form instrumentality described in section 501(c)(1) is not subject to the tax on unrelated business income if the corporation is organized under an Act of Congress and, under the Act, is exempt from federal income taxes. 2012 tax form Colleges and universities. 2012 tax form   Colleges and universities that are agencies or instrumentalities of any government or any political subdivision of a government, or that are owned or operated by a government or political subdivision of a government, are subject to the tax on unrelated business income. 2012 tax form As used here, the word government includes any foreign government (to the extent not contrary to a treaty) and all domestic governments (the United States and any of its possessions, any state, and the District of Columbia). 2012 tax form   The tax is on the unrelated business income of both the universities and colleges themselves and on their wholly owned tax exempt subsidiary organizations. 2012 tax form It is immaterial whether the business is conducted by the university or by a separately incorporated wholly owned subsidiary. 2012 tax form If the business activity is unrelated, the income in both instances will be subject to the tax. 2012 tax form If the primary purpose of a wholly owned subsidiary is to operate or conduct any unrelated trade or business (other than holding title to property and collecting income from it), the subsidiary is not an exempt organization, and this rule does not apply. 2012 tax form Title-holding corporations. 2012 tax form   When an exempt title-holding corporation, described in section 501(c)(2), pays any of its net income to an organization that itself is exempt from tax under section 501(a) (or would pay such an amount except that the expenses of collecting its income exceed the amount collected) and files a consolidated return with that organization, the title-holding corporation is treated, for unrelated business income tax purposes, as organized and operated for the same purposes as the exempt payee organization. 2012 tax form   Thus, a title-holding corporation whose source of income is related to the exempt purposes of the payee organization is not subject to the unrelated business income tax if the holding corporation and the payee organization file a consolidated return. 2012 tax form However, if the source of the income is not so related, the title-holding corporation is subject to unrelated business income tax. 2012 tax form Example. 2012 tax form X, a title-holding corporation, is required to distribute its net income to A, an exempt organization. 2012 tax form During the tax year, X realizes net income of $900,000 from source M, which is related to A's exempt function. 2012 tax form X also receives $100,000 from source N, which is not related to A's exempt function. 2012 tax form X and A file a consolidated return for the tax year. 2012 tax form X has unrelated business income of $100,000. 2012 tax form Prev  Up  Next   Home   More Online Publications