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 Return Forms

Ohio State Tax Forms 2011Can I File My 2012 Taxes With My 2013 TaxesEz 1040 E-fileHr Block Online2014 1040 EzFree Amended Tax Return1040ez Tax Form 2010H & R Block TaxH R Block1040 FormIncome Tax Extension Deadline1040 AmendmentState Income Tax Form 2012Free TaxTax Act 2008Free State Tax FilingIrs For 1040xTax Act 2010Irs Form 1040 Ez 2013Irs Form 1040xHow To File An Amended Federal Tax ReturnTaxslayer 2012File State Taxes For FreeAmend A ReturnMilitary Tax CalculatorH&r Block Free StateAmended Tax Return FormsH&r Block MilitaryIncome Tax 2012Turbo Tax 2008Where To File 1040x For 2012Form 1040ezAmendment Tax FormI Need To File 2009 Tax ReturnTurbotax 2011 Tax PreparationFree Tax Filing2011 Irs 1040ezFederal 1040x FormFiling 2010 Taxes OnlineFile Free State Return Online

2012 Tax Return Forms

2012 tax return forms Publication 957 - Main Content Table of Contents 1. 2012 tax return forms What is Back Pay?Reporting Back Pay Back Pay Under a Statute Nonstatutory Back Pay Format for Report to the SSA Questions 2. 2012 tax return forms Special Wage PaymentsReporting Special Wage Payments Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments Nonqualified Deferred Compensation and Section 457 Plans Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) PlansSpecial rule for box 11 of Form W-2 (distributions and deferral in the same year). 2012 tax return forms 1. 2012 tax return forms What is Back Pay? Back pay is pay received in a tax year(s) for actual or deemed employment in an earlier tax year(s). 2012 tax return forms For social security coverage and benefit purposes, all back pay, whether or not under a statute, is wages if it is payment for covered employment. 2012 tax return forms Damages for personal injury, interest, penalties, and legal fees included with back pay awards are not wages. 2012 tax return forms Report all back pay. 2012 tax return forms However, the tax year(s) for which back pay is credited as wages for social security purposes is different if it is awarded under a statute. 2012 tax return forms See Back Pay Under a Statute , later, for more information. 2012 tax return forms Reporting Back Pay The Internal Revenue Service (IRS) and the SSA consider back pay awards to be wages. 2012 tax return forms However, for income tax purposes, the IRS treats all back pay as wages in the year paid. 2012 tax return forms Employers should use Form W-2, Wage and Tax Statement, or electronic wage reports to report back pay as wages in the year they actually pay the employee. 2012 tax return forms The SSA no longer accepts reports on tapes, cartridges, and diskettes. 2012 tax return forms Example. 2012 tax return forms In 2012, Terry Morris earned wages of $50,000. 2012 tax return forms In the same year, she received $100,000 in settlement of a back pay case against her employer that covered the periods January 2007 through December 2011. 2012 tax return forms Her employer properly reflected social security wages of $110,100 and Medicare wages of $150,000 on her 2012 Form W-2. 2012 tax return forms However, if an employer did not include back pay wages on a previously filed Form W-2, magnetic media, or electronically filed wage report, the employer should prepare a wage correction report, Form W-2c, Corrected Wage and Tax Statement, or electronically filed report, to add the back pay award to the wages previously reported. 2012 tax return forms Example. 2012 tax return forms If, in the above example, Terry Morris' employer had prepared her 2012 Form W-2 reporting social security and Medicare wages of only $50,000 each, the employer would have to correct that report. 2012 tax return forms A Form W-2c correcting the 2012 Form W-2 would show previously reported social security and Medicare wages of $50,000 and the correct amount of $110,100 for social security wages and $150,000 for Medicare wages. 2012 tax return forms SSA treatment of back pay under a statute. 2012 tax return forms   Under the law, the SSA credits back pay awarded under a statute to an individual's earnings record in the period(s) the wages should have been paid. 2012 tax return forms This is important because wages not credited to the proper year may result in lower social security benefits or failure to meet the requirements for benefits. 2012 tax return forms   However, back pay under statute payments will remain posted to the employee's social security earnings record in the year reported on Form W-2 (or Form W-2c) unless the employer or employee notifies the SSA (in a separate, special report) of the back pay under a statute payment. 2012 tax return forms Then, the SSA can allocate the statutory back pay to the appropriate periods. 2012 tax return forms   If a back pay award is not made under a statute, the SSA credits back pay as wages in the year paid. 2012 tax return forms    If employers do notify the SSA of this payment, they should prepare a special report (with the information noted below) and send it to: Social Security Administration Attn: CPS Back Pay Staff 7-B-15 SWT 1500 Woodlawn Drive Baltimore, MD 21241-0001 Be sure to send this special report to the above address because the SSA handles it separately from other reports. 2012 tax return forms    If you paid the back pay award in the same tax year to which it applies, report the wages on that year's Form W-2. 2012 tax return forms No further action is necessary. 2012 tax return forms Example. 2012 tax return forms In 2012, Judy Wilson received a salary of $30,000 and a back pay under statute award of $2,000 for the period January through June 2012. 2012 tax return forms Her employer properly reported wages of $32,000 for social security and Medicare on her 2012 Form W-2. 2012 tax return forms No further action is necessary. 2012 tax return forms Information the SSA needs to properly credit back pay under a statute (special report). 2012 tax return forms   After you complete the special report, you or the employee should send it to the SSA when or after you submit the Form W-2 (on paper or electronically) to the SSA for the year you pay the statutory back pay to the employee. 2012 tax return forms There is no statute of limitations on the filing of the special report to enable the SSA to allocate the wages. 2012 tax return forms The special report must include the following information. 2012 tax return forms The employer's name, address, and employer identification number (EIN). 2012 tax return forms A signed statement citing the federal or state statute under which the payment was made. 2012 tax return forms If the statute is not identified, the SSA will assume the payment was not under a statute and will not allocate to earlier period(s). 2012 tax return forms The name and telephone number of a person to contact. 2012 tax return forms The SSA may have additional questions concerning the back pay case or the individual employee's information. 2012 tax return forms A list of employees receiving the payment and the following information for each employee: The tax year you paid and reported the back pay. 2012 tax return forms The employee's social security number (SSN). 2012 tax return forms The employee's name (as shown on his or her social security card). 2012 tax return forms The amount of the back pay award excluding any amounts specifically designated otherwise, for example, damages for personal injury, interest, penalties, and legal fees. 2012 tax return forms The period(s) the back pay award covers (beginning and ending dates—month and year). 2012 tax return forms The other wages paid subject to social security and/or Medicare taxes and reported in the same year as the back pay award (if none, show zero)*. 2012 tax return forms Do not include the back pay award shown in that wage report. 2012 tax return forms If you originally submitted the report under an establishment number, show that number and the amount of money that is to remain under that establishment number. 2012 tax return forms The amount to allocate to each reporting period*. 2012 tax return forms This includes any amount you want allocated (if applicable) to the tax year of the award payment. 2012 tax return forms If you do not give the SSA specific amounts to allocate, the SSA does the allocation by dividing the back pay award by the number of months or years covered by the award. 2012 tax return forms *Note. 2012 tax return forms   For periods before January 1, 1978 (before January 1, 1981, for state and local government employers covered by a Section 218 agreement), show the wage amounts for each calendar quarter ending March 31, June 30, September 30, and December 31. 2012 tax return forms For all tax years, show and identify the social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) separately. 2012 tax return forms MQGE is applicable to federal employees beginning in 1983, and for certain state and local government employees beginning in 1986. 2012 tax return forms For tax years 1991 and later, list the social security and Medicare wages separately. 2012 tax return forms If you originally reported the individual's wages under an establishment or payroll record unit number, show the amount of wages to remain in the award year for that number and furnish that number to the SSA along with the EIN. 2012 tax return forms Back Pay Under a Statute Back pay awarded under a statute is a payment by an employer following an award, determination, or agreement approved or sanctioned by a court or government agency responsible for enforcing a federal or state statute that protects an employee's right to employment or wages. 2012 tax return forms Examples of pertinent statutes include: Age Discrimination in Employment Act, Americans with Disabilities Act, Equal Pay Act, Fair Labor Standards Act, National Labor Relations Act, State minimum wage laws, and State statutes that protect rights to employment and wages. 2012 tax return forms Payments based on laws that have a similar effect to those listed above also may qualify as payments made under a statute. 2012 tax return forms Back pay awards, under some of the statutes listed above, may be compensation for personal injury and not pay for employment. 2012 tax return forms Such awards are not wages for social security coverage purposes. 2012 tax return forms If a court-approved or sanctioned settlement agreement states that the agreement is not an admission of discrimination, liability, or act of wrongdoing, the statement does not change the nature of a back pay award. 2012 tax return forms The payments made in such a settlement may still be back pay and wages under the rules discussed here. 2012 tax return forms Nonstatutory Back Pay A payment for back wages negotiated between an employer and employee without an award, determination, or agreement approved or sanctioned by a court or government agency, the payment is not made under a statute. 2012 tax return forms Delayed wage payments and retroactive pay increases resulting from union negotiation or payments under local ordinances or regulations are back pay and are wages. 2012 tax return forms However, they are not payments made under a statute. 2012 tax return forms If you are uncertain whether the back pay award was under a qualified statute, you may need to contact your personnel department or legal counsel or the attorney who filed the suit. 2012 tax return forms Format for Report to the SSA Use the format shown in Table 1, later, to send the SSA the information needed to properly credit back pay under a statute. 2012 tax return forms In a cover letter, include: Name and address of the employer, Statute under which you paid the back pay, Name and telephone number of the employer contact, and Signature of the reporting official. 2012 tax return forms Under certain circumstances, back pay may be a special wage payment and excluded from wages counted under the social security earnings test. 2012 tax return forms If you pay back pay to an employee age 61 or older, report it to the SSA in accordance with this section. 2012 tax return forms Read Special Wage Payments, later, for additional reporting instructions. 2012 tax return forms Questions If you have questions concerning back pay under a statute, call the SSA at 1-800-772-6270. 2012 tax return forms Exception. 2012 tax return forms   If you are a state or local government employer who was covered by an agreement under Section 218 of the Social Security Act before January 1, 1987, and you paid a back pay award before January 1, 1987, which you did not report to the SSA, contact your state Social Security Administrator's office. 2012 tax return forms Table 1. 2012 tax return forms Format for Report (Under Covering Letter) to Request SSA to Allocate Back Pay Under Statute Wages Employer's EIN: xx-xxxxxxx Tax Year in Which Award Payment Was Paid: 2012 (1) SSN and Employee Name (2)1 Award Amount and Period(s) (3)2,3 Other Soc. 2012 tax return forms Sec. 2012 tax return forms /Med. 2012 tax return forms Wages Paid In Award Year (4)3 Allocation     Soc. 2012 tax return forms Sec. 2012 tax return forms Med. 2012 tax return forms /MQGE Year Soc. 2012 tax return forms Sec. 2012 tax return forms Med. 2012 tax return forms /MQGE xxx-xx-xxxx HELEN T. 2012 tax return forms SMITH $100,000 1/2009 - 12/2012 $40,000 $40,000 2009 2010 2011 2012 $20,000 25,000 27,000 28,000 $20,000 25,000 27,000 28,000 xxx-xx-xxxx SAM W. 2012 tax return forms EVANS 30,000 7/89-12/91 -0- -0- 1989 1990 1991   6,000 12,000 12,000 xxx-xx-xxxx ROLAND S. 2012 tax return forms ADAMS 15,000 7/80-12/81 -0- -0- 9/80 12/80 1981 3,500 3,500 8,000   1Exclude amounts specifically designated as damages, penalties, etc. 2012 tax return forms  2Exclude the amount of back pay, if any, included in that amount. 2012 tax return forms  3For periods before January 1, 1978 (and for state and local government (Section 218) employers before January 1, 1981), show the wage amounts by calendar quarters. 2012 tax return forms The social security and/or Medicare Qualified Government Employment (MQGE) wages (where applicable) must be shown separately FOR ALL YEARS. 2012 tax return forms (Wages subject ONLY to MQGE would be shown in the Medicare/MQGE column; no wages would be shown in the Soc. 2012 tax return forms Sec. 2012 tax return forms column. 2012 tax return forms ) For tax years 1991 and later, the social security and Medicare wages must be listed separately. 2012 tax return forms Explanation of examples. 2012 tax return forms Helen T. 2012 tax return forms Smith–The back pay award, excluding interest, was $100,000 for the periods 1/2009-12/2012. 2012 tax return forms In 2012, this employee was also paid $40,000 in other wages. 2012 tax return forms (Her Form W-2 for 2012 reported $110,100 for social security and $140,000 for Medicare. 2012 tax return forms The SSA allocation will result in adjusted posted wages of $68,000 for social security and $68,000 for Medicare for 2012. 2012 tax return forms ) Sam W. 2012 tax return forms Evans–The back pay award was $30,000 for the periods 7/89-12/91. 2012 tax return forms This employee was hired in 1989 and was subject to MQGE only. 2012 tax return forms He was no longer employed by this governmental employer in 2012. 2012 tax return forms (His Form W-2 for 2012 reported $30,000 for social security and $30,000 for Medicare. 2012 tax return forms After the SSA allocation, he will not have any net posted wages for 2012. 2012 tax return forms ) Roland S. 2012 tax return forms Adams–The back pay award was $15,000 for the periods 7/80-12/81. 2012 tax return forms He was no longer employed by this state and local government (Section 218) employer in 2012. 2012 tax return forms (His Form W-2 for 2012 reported $15,000 for social security and $15,000 for Medicare; after the SSA allocation, he will not have any net posted wages for 2012. 2012 tax return forms ) If the state Social Security Administrator's office needs more information, they can contact the SSA at the following address:   Social Security Administration Office of Income Security Programs Office of Earnings and Program Integrity Policy 6401 Security Boulevard 2506 OPS Baltimore, MD 21235 2. 2012 tax return forms Special Wage Payments A special wage payment (SWP) is an amount paid by an employer to an employee (or former employee) for services performed in a prior year. 2012 tax return forms Employers should report to the SSA special wage payments made to employees and former employees who are recipients of social security retirement benefits. 2012 tax return forms Special wage payments made to a retired employee receiving social security or to an employee who continues to work while receiving social security benefits may reduce the benefits the individual receives if not reported to the SSA. 2012 tax return forms Special wage payments may include (but are not limited to): Accumulated sick and vacation pay, Back pay, Bonuses, Deferred compensation, Payments because of retirement, Sales commissions, Severance pay, and Stock options. 2012 tax return forms Note. 2012 tax return forms Payments made after retirement that are part of the normal payroll cycle should not be routinely reported as special wage payments. 2012 tax return forms Earnings Test. 2012 tax return forms   Benefits paid to a social security beneficiary under full retirement age may be reduced if the beneficiary continues to work. 2012 tax return forms The SSA uses the information in boxes 1, 3, and 5 of Form W-2 to determine the beneficiary's current year earnings. 2012 tax return forms Special wage payments, which are for services performed in a prior year, will increase the current year earnings on Form W-2, which also may result in a reduction in the beneficiary's benefits. 2012 tax return forms If a benefit is reduced because of a special wage payment, the beneficiary must get documentation from the employer before the SSA can restore the deducted portion. 2012 tax return forms Therefore, employer reports of special wage payments help prevent incorrect benefit reductions. 2012 tax return forms Reporting Special Wage Payments Employers must report special wage payments for income tax purposes and social security and Medicare taxes in the year received. 2012 tax return forms Report income, social security, and/or Medicare taxes for special wage payments on Form W-2. 2012 tax return forms See Nonqualified Deferred Compensation and Section 457 Plans, later, for reporting nonqualified deferred compensation plan deferrals and payments on Form W-2. 2012 tax return forms In addition, report to the SSA special wage payments made during the reporting year to retired employees and employees who continue to work while receiving social security benefits. 2012 tax return forms Submit reports after the close of the tax year. 2012 tax return forms To avoid delays in processing, submit reports in time to reach the SSA by April 1. 2012 tax return forms Use one of the following reporting methods. 2012 tax return forms Electronic reporting. 2012 tax return forms   Special wage payment files can be sent electronically by logging onto Business Services Online (BSO) via the socialsecurity. 2012 tax return forms gov website. 2012 tax return forms BSO enables organizations and authorized individuals to conduct business with and submit confidential information to the Social Security Administration. 2012 tax return forms You must register to use this website. 2012 tax return forms The web address is www. 2012 tax return forms socialsecurity. 2012 tax return forms gov/bso/bsowelcome. 2012 tax return forms htm. 2012 tax return forms   Use the specifications and record layout shown in  Table 2, later. 2012 tax return forms Only one file at a time may be submitted. 2012 tax return forms If your file is large (>10MB), or you have a slow internet connection, the transmission will be faster if the file is zipped. 2012 tax return forms A zipped file contains a file that has been compressed to reduce its file size. 2012 tax return forms WinZip and PKZIP are examples of acceptable compression packages. 2012 tax return forms   Electronic submissions not meeting the specifications in Table 2 will be rejected. 2012 tax return forms Paper listing. 2012 tax return forms   A paper listing can be used to report special wage payments to several employees. 2012 tax return forms Use the format shown in Table 3, later. 2012 tax return forms Submit paper listings to the local SSA office nearest your place of business. 2012 tax return forms Visit www. 2012 tax return forms socialsecurity. 2012 tax return forms gov/locator to find a Social Security office near you. 2012 tax return forms Form SSA-131. 2012 tax return forms   Use Form SSA-131 to report special wage payments made to an employee. 2012 tax return forms Also use this form to report nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in box 11 of Form W-2. 2012 tax return forms    This image is too large to be displayed in the current screen. 2012 tax return forms Please click the link to view the image. 2012 tax return forms Publication 957 Reporting Back Pay to the Social Security Administration Instructions for Form SSA–131   EMPLOYER INSTRUCTIONS FOR COMPLETING SPECIAL WAGE PAYMENT FORM 1. 2012 tax return forms Provide the EIN that was used or will be used to report the employee's wages on the Form W-2. 2012 tax return forms 2. 2012 tax return forms Enter the date the employee retired. 2012 tax return forms Enter “Not Retired” if the employee has not retired. 2012 tax return forms 3. 2012 tax return forms Enter the date that the employee last performed services; was not expected to return to work; and was not subject to recall to render additional services. 2012 tax return forms This date should be the same as or earlier than the date in item “2”. 2012 tax return forms Enter “Not Retired” if the employee has not retired. 2012 tax return forms 4. 2012 tax return forms Enter the wages that were paid to the employee in the tax year that were for services that were performed in years prior to the tax year or that were paid on account of retirement. 2012 tax return forms  Examples (not all inclusive) of payments to be included: Payments in lieu of vacation that were earned in a year prior to the tax year. 2012 tax return forms Accumulated sick payments which were paid in a lump sum based on “retirement” as the sole condition of payment. 2012 tax return forms Accumulated sick payments paid at or after the date in item 3, which were earned in a year prior to the tax year. 2012 tax return forms Payments “on account of retirement”–dismissal, severance or termination pay paid because of retirement. 2012 tax return forms Bonuses which are paid pursuant to a prior contract, agreement or promise causing the employee to expect such payments regularly; or announced to induce the employee to work more steadily, rapidly or efficiently or to remain with the employer. 2012 tax return forms Stock Options. 2012 tax return forms   Do not include in item “4” payments: For annual, sick, holiday, or vacation pay if used (absence from work) prior to the date of retirement (earlier of items “2” or “3”). 2012 tax return forms That were reported or will be reported under “Nonqualified Plans” on the Form W-2. 2012 tax return forms That were deducted from the employee's wages and paid to a deferred compensation plan (e. 2012 tax return forms g. 2012 tax return forms , 401k). 2012 tax return forms Employees health and dental plan benefits (non-covered/non-taxable for Social Security Wages). 2012 tax return forms Bonuses earned and paid in the tax year. 2012 tax return forms 5. 2012 tax return forms Check whether payments listed in item 4 will be made for years after the tax year. 2012 tax return forms If yes, please show the amounts and years in which these will be paid, if known. 2012 tax return forms 6. 2012 tax return forms Nonqualified deferred compensation and section 457 plans only. 2012 tax return forms If you were unable to report nonqualified deferred compensation or section 457 plan payments and deferrals (contributions) on Form W-2 because both payments and deferrals occurred during the year, show the amount of wages earned by the employee during the tax year. 2012 tax return forms Generally, the wages earned will be the compensation reported in block 1 of Form W-2 less payments from a nonqualified deferred compensation (or 457) plan, but including any amounts deferred under the plan during the tax year (See IRS Publication 957). 2012 tax return forms Paperwork/Privacy Act Notice: This report is authorized by regulation 20 CFR 404. 2012 tax return forms 702. 2012 tax return forms The information that you provide will be used in making a determination regarding the amount of Social Security benefits payable to the above named individual. 2012 tax return forms While your response is voluntary, if you do not respond we may not be able to make a correct determination regarding the amount of Social Security benefits payable to the above named individual for the year in question. 2012 tax return forms We may also use the information you give us when we match records by computer. 2012 tax return forms Matching programs compare our records with those of other Federal, State, or local government agencies. 2012 tax return forms Many agencies may use matching programs to find or prove that a person qualifies for benefits paid by the Federal Government. 2012 tax return forms The law allows us to do this even if you do not agree to it. 2012 tax return forms Explanations about these and other reasons why information you provide us may be used or given out are available in Social Security Offices. 2012 tax return forms If you want to learn more about this, contact any Social Security Office. 2012 tax return forms The Paperwork Reduction Act: This information collection meets the clearance requirements of 44 U. 2012 tax return forms S. 2012 tax return forms C. 2012 tax return forms §3507, as amended by Section 2 of the Paperwork Reduction Act of 1995. 2012 tax return forms You are not required to answer these questions unless we display a valid Office of Management and Budget control number. 2012 tax return forms We estimate that it will take you about 20 minutes to read the instructions, gather the necessary facts, and answer the questions. 2012 tax return forms Form SSA-131 (8-2001) EF (06-2002)   Submit Form SSA-131 to the SSA office nearest your place of business. 2012 tax return forms Or, the employee can submit it to the SSA office handling the claim. 2012 tax return forms You or the employee must submit this form before the SSA can exclude the special wage payments for purposes of the earnings test. 2012 tax return forms If reporting on more than one employee, complete a separate Form SSA-131 for each employee or use the paper listing format (except for reporting nonqualified and section 457 plan deferrals and payments) in Table 3. 2012 tax return forms Do not report payments from nonqualified deferred compensation or section 457 plans that were reported in box 11 of Form W-2. 2012 tax return forms Use Form SSA-131 if deferrals to and payments from nonqualified or section 457 plans occurred during the tax year. 2012 tax return forms Reporting Nonstatutory (Nonqualified) Stock Options as Special Wage Payments A nonstatutory (nonqualified) option to purchase stock which is exercised in a year after the year in which the option was earned is a special wage payment. 2012 tax return forms It should not count for the social security earnings test. 2012 tax return forms Nonstatutory (nonqualified) options exercised as special wage payments by retired employees or employees who continue to work while receiving social security benefits should be reported by employers using the above reporting methods. 2012 tax return forms Nonqualified Deferred Compensation and Section 457 Plans A nonqualified deferred compensation plan is a plan or arrangement established and maintained by an employer for one or more of its employees that provides for the deferral of compensation, but does not meet the requirements for a tax-qualified deferred compensation plan. 2012 tax return forms For social security and Medicare purposes, deferred compensation plans for employees of state and local governments (section 457 plans) are treated the same as nonqualified plans. 2012 tax return forms Nonqualified and section 457 plans are reported differently than other special wage payments. 2012 tax return forms See Reporting Amounts Deferred to Nonqualified and Section 457 Plans below for specific instructions. 2012 tax return forms Reporting Amounts Deferred to Nonqualified and Section 457 Plans Generally, when the related services are performed, nonqualified deferred compensation is subject to social security and Medicare tax when deferred. 2012 tax return forms However, if nonqualified and section 457 plans contain provisions that delay the employee's right to receive payments from the plan, a period of substantial risk of forfeiture exists. 2012 tax return forms The plans' deferrals, or contributions, are not subject to social security and Medicare taxes until the period of substantial risk of forfeiture ends. 2012 tax return forms No risk of forfeiture. 2012 tax return forms   If there is no risk of forfeiture, report wage amounts deferred to a nonqualified deferred compensation or section 457 plan in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. 2012 tax return forms Example. 2012 tax return forms Company X's nonqualified deferred compensation plan allows the deferral of up to $20,000 of employee salaries each year. 2012 tax return forms The plan has no risk of forfeiture. 2012 tax return forms In 2012, Employee A defers $20,000 to the plan from a total salary of $200,000. 2012 tax return forms Form W-2 Completion Amount Box 1 $200,000 Box 3* 110,100 Box 5 200,000 *Wage base maximum for tax year 2012 Risk of forfeiture lapses before retirement. 2012 tax return forms   If the substantial risk of forfeiture lapses before the employee retires, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. 2012 tax return forms The accumulated deferrals are reported along with any other social security and Medicare wages earned during the year. 2012 tax return forms   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. 2012 tax return forms If the employee continues working, future deferrals are social security and Medicare wages when they are earned. 2012 tax return forms    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. 2012 tax return forms Risk of forfeiture lapses at retirement. 2012 tax return forms   When an employee's right to a payment is contingent upon working until retirement, report all past contributions to the plan (or the value of the plan), including accumulated earned interest, as social security and/or Medicare wages in the year of retirement. 2012 tax return forms Add the amount to other wages paid in that year, and enter in box 3 (up to the wage base maximum) and/or box 5 of Form W-2. 2012 tax return forms   Report in box 11 of Form W-2 the amount of deferrals, including any accumulated interest, that became taxable for social security and Medicare taxes during the year (but were for prior year services) because the deferred amounts were no longer subject to a substantial risk of forfeiture. 2012 tax return forms    Do not include in box 11 deferrals that are included in boxes 3 and/or 5 and that are for current year services. 2012 tax return forms Example—risk of forfeiture. 2012 tax return forms At the end of the risk-of-forfeiture period for Company Y's nonqualified deferred compensation plan, Employee B's accumulated deferrals, plus interest earned by the plan, are $120,000, not including B's $20,000 deferral for this year. 2012 tax return forms B's wages, including this year's deferred amount, are $80,000. 2012 tax return forms Form W-2 Completion Amount Box 1 $60,000 Box 3* 110,100 Box 5 200,000 Box 11 120,000 *Wage base maximum for tax year 2012 Reporting Payments From Nonqualified and Nongovernmental Section 457 Plans When an employee or former employee retires and begins receiving payments (distributions) from a nonqualified or nongovernmental section 457 plan, report the payments in boxes 1 and 11 of Form W-2. 2012 tax return forms Report payments (distributions) from a governmental section 457 plan on Form 1099-R, Distributions from Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2012 tax return forms Example. 2012 tax return forms Employee D retired from the XYZ company and began receiving social security benefits. 2012 tax return forms XYZ paid D a $12,000 bonus upon retirement for sales made in a prior year, and D received $25,000 in payments from XYZ's nonqualified deferred compensation plan. 2012 tax return forms In addition, D agreed to continue performing services for XYZ, but on a part-time basis for wages of $15,000 per year. 2012 tax return forms D made no deferrals to the nonqualified plan this year. 2012 tax return forms Form W-2 Completion Amount Box 1 $52,000 Box 3 27,000 Box 5 27,000 Box 11 25,000 Report the $12,000 bonus to the SSA using electronic reporting, a paper listing, or Form SSA-131. 2012 tax return forms For more information, see Reporting Special Wage Payments , earlier. 2012 tax return forms Reporting Payments and Deferrals in the Same Year Do not complete box 11 when payments (distributions) are made from a nonqualified plan and deferrals are reported in boxes 3 and/or 5 of Form W-2 (including current year deferrals). 2012 tax return forms Report to the SSA on Form SSA-131 the total amount the employee earned during the tax year. 2012 tax return forms Normally, the amount earned is the amount reported in box 1 of Form W-2 less payments from a nonqualified or section 457 plan, but including any amounts deferred under the plan during the tax year. 2012 tax return forms See Form SSA-131 and its instructions, earlier. 2012 tax return forms Example. 2012 tax return forms Employee K retired this year from Company XYZ and began receiving social security benefits. 2012 tax return forms During the year he earned wages of $50,000 and deferred $35,000 of the wages into the company's nonqualified deferred compensation plan. 2012 tax return forms K also received $75,000 in payments from the company's nonqualified plan. 2012 tax return forms Form W-2 Completion Amount Special Wage Payment $75,000 Wages 50,000 Minus: deferral 35,000 Total reported in Box 1 $90,000     Wages including deferral reported in  Boxes 3 and 5 $50,000     Leave Box 11 blank. 2012 tax return forms File Form SSA-131 -0-     Form SSA-131 Completion Amount from Box 1 of Form W-2 $90,000 Minus: payments from a nonqualified plan 75,000 Plus: amounts deferred into the plan during the year 35,000 Total wages earned for purposes of Form SSA-131 (item 6) $50,000 Additional Reporting Examples for Nonqualified Deferred Compensation (NQDC) Plans It is not necessary to show amounts deferred during the year under an NQDC plan subject to section 409A. 2012 tax return forms If you report section 409A deferrals, show the amount in box 12 of Form W-2 using code Y. 2012 tax return forms For more information, see Notice 2008-115, 2008-52 I. 2012 tax return forms R. 2012 tax return forms B. 2012 tax return forms 1367, available at www. 2012 tax return forms irs. 2012 tax return forms gov/irb/2008-52_IRB/ar10. 2012 tax return forms html. 2012 tax return forms Special reporting rules apply when an NQDC plan is not compliant with section 409A (when there has been a “plan failure”). 2012 tax return forms Income included under section 409A from an NQDC plan is reported in box 1 and box 12 of Form W-2 using code Z. 2012 tax return forms See Notice 2008-115. 2012 tax return forms The following examples use small dollar amounts for illustrative purposes. 2012 tax return forms However, the amount reported in box 3 of Form W-2 is always limited by the social security earnings wage base (for example, $110,100 for 2012). 2012 tax return forms The term “vested” in the following examples means that the amount deferred is not subject to a substantial risk of forfeiture. 2012 tax return forms Conversely, the term “not vested” means that the amount deferred is subject to a substantial risk of forfeiture. 2012 tax return forms The examples assume that the NQDC plan is in compliance with section 409A, and that amounts deferred under the plan are not includible in gross income as they are deferred. 2012 tax return forms For purposes of the examples, it is assumed that the regular pay of the employee is remuneration for employment and wages for employment tax purposes except to the extent the deferral of a portion of the regular pay results in a reduction in wages. 2012 tax return forms Example 1: Deferral that is immediately vested (no substantial risk of forfeiture) with no distributions and no vesting of prior-year deferrals. 2012 tax return forms For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into her employer’s NQDC plan. 2012 tax return forms The deferral of $20 was vested upon deferral and there was an employer match of $10 under the plan, which was also vested. 2012 tax return forms Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10. 2012 tax return forms Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 vested deferral) $180 Box 3 ($200 Regular pay plus $10 Employer match, vested) 210 Box 5 ($200 Regular pay plus $10 Employer match, vested) 210 Box 11 -0- Example 2: Deferral with delayed vesting (substantial risk of forfeiture) of employee and employer portions (no distributions and no vesting of prior-year deferrals). 2012 tax return forms For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. 2012 tax return forms The deferral of $20 was not vested upon deferral, and there was an employer match of $10 under the plan, which was also not vested. 2012 tax return forms Regular pay = $200; Deferral, not vested = $20; Employer match, not vested = $10. 2012 tax return forms Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, not vested) $180 Box 3 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 5 ($200 Regular pay minus $20 Deferral, not vested) 180 Box 11 -0- Example 3: Deferral that is immediately vested with prior-year deferrals and investment earnings on the prior-year deferrals that are now vesting (no distributions). 2012 tax return forms For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s nonqualified deferred compensation plan. 2012 tax return forms The deferral of $20 was vested upon deferral. 2012 tax return forms During the year, $100 of prior-year deferrals and $15 of investment earnings on the $100 of prior-year deferrals became vested. 2012 tax return forms Regular pay = $200; Deferral, vested = $20; Vesting of prior-year deferrals = $100; Vesting of investment earnings on $100 of prior-year deferral = $15. 2012 tax return forms Form W-2 Completion Amount Box 1 ($200 Regular pay minus $20 Deferral, vested) $180 Box 3 ($200 Regular pay plus $100 vested prior-year deferral plus $15 earnings on deferral) 315 Box 5 ($200 Regular pay plus $100 vested prior-year deferral plus $15 vested investment earnings on prior year deferral) 315 Box 11 ($100 vested prior-year deferral plus $15 earnings) 115 Example 4: No deferrals but there are distributions (no vesting of prior-year deferrals). 2012 tax return forms For the year, the employee’s regular pay was $100, and the employee deferred no pay into the employer’s NQDC plan. 2012 tax return forms There was no vesting of prior-year deferrals under the plan. 2012 tax return forms During the year, there were total distributions of $50 from the plan to the employee. 2012 tax return forms Regular pay = $100; Distribution = $50. 2012 tax return forms Form W-2 Completion Amount Box 1 ($100 Regular pay plus $50 Distribution) $150 Box 3 ($100 Regular pay ) 100 Box 5 ($100 Regular pay) 100 Box 11 ($50 Distribution) 50 Special rule for box 11 of Form W-2 (distributions and deferral in the same year). 2012 tax return forms   If, in the same year, there are NQDC distributions and there are deferrals that are reportable in boxes 3 and/or 5 (current or prior-year deferrals) of Form W-2, do not complete box 11. 2012 tax return forms Instead, report on Form SSA-131 the total amount the employee earned during the year. 2012 tax return forms * Submit the SSA-131 to the nearest SSA office or give it to the employee. 2012 tax return forms   *Generally, the amount earned by the employee during the tax year for purposes of item 6 of Form SSA-131 is the amount reported in box 1 of Form W-2 plus current-year deferrals that are vested (employee and employer portions) less distributions. 2012 tax return forms Do not consider prior-year deferrals that are vesting in the current year. 2012 tax return forms If there was a plan failure, the box 1 amount in this calculation should be as if there were no plan failure. 2012 tax return forms Example 5: Deferral that is immediately vested and there are distributions (no vesting of prior-year deferrals). 2012 tax return forms For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 2012 tax return forms There was also an employer match of $10. 2012 tax return forms The deferral and employer match were vested upon deferral. 2012 tax return forms There was no vesting of prior-year deferrals under the plan. 2012 tax return forms During the year, there were total distributions of $50 from the plan to the employee. 2012 tax return forms Regular pay = $200; Deferral, vested = $20; Employer match, vested = $10; Distribution = $50. 2012 tax return forms Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, vested) $230 Boxes 3 and 5 ($200 Regular pay plus $10 vested employer match) 210 Leave Box 11 blank. 2012 tax return forms File Form SSA-131 -0-     Form SSA-131 Completion Item 6 - amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $30 vested current year employee deferral and employer match) $210 Example 6: Deferral with delayed vesting and there are distributions (no vesting of prior-year deferrals). 2012 tax return forms For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 2012 tax return forms The deferral was not vested upon deferral. 2012 tax return forms There was no vesting of prior-year deferrals under the plan. 2012 tax return forms During the year, there were total distributions of $50 from the plan to the employee. 2012 tax return forms Regular pay = $200; Deferral, not vested = $20; Distribution = $50. 2012 tax return forms Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay minus $20 deferral that is not vested) 180 Box 11 ($50 Distribution). 2012 tax return forms 50 Example 7: Deferral that is immediately vested and there are distributions (also vesting of prior-year deferrals and earnings on those prior-year deferrals). 2012 tax return forms For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 2012 tax return forms The deferral was vested upon deferral. 2012 tax return forms There was vesting of $100 of prior-year deferrals and $15 of earnings on the $100 prior-year deferral under the plan. 2012 tax return forms During the year, there were total distributions of $50 from the plan to the employee. 2012 tax return forms Regular pay = $200; Deferral, vested = $20; Distribution = $50; Vesting of prior-year deferrals ($100) and earnings on those prior-year deferrals ($15) = $115. 2012 tax return forms Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 Regular pay minus $20 vested deferral $230 Boxes 3 and 5 ($200 Regular pay Plus $115 vested prior deferral (with vested earnings on the deferral)) 315 Leave Box 11 blank. 2012 tax return forms File Form SSA-131 -0-     Form SSA-131 Completion Item 6, amount of wages earned by the employee during the tax year ($230 from Box 1 of Form W-2 minus $50 Distribution plus $20 vested current year deferral) $200 Example 8: Deferral with delayed vesting and there are distributions (vesting of prior-year deferrals, including employer matches, and earnings on those deferrals). 2012 tax return forms For the year, the employee’s regular pay was $200, and the employee deferred $20 of the pay into the employer’s NQDC plan. 2012 tax return forms The deferral was not vested upon deferral. 2012 tax return forms There was also vesting of prior-year deferrals and employer matches and earnings on these amounts under the plan ($115). 2012 tax return forms During the year, there were total distributions of $50 from the plan to the employee. 2012 tax return forms Regular pay = $200; Deferral, not vested = $20; Distribution = $50; Vesting of prior-year deferrals and employer match = $100 plus earnings on that $100 of $15. 2012 tax return forms Form W-2 Completion Amount Box 1 ($50 Special Wage Payment (Distribution) plus $200 regular pay minus $20 Deferral, not vested) $230 Boxes 3 and 5 ($200 Regular pay plus $115 vested prior-year deferral and prior year employer match and earning on the prior year amounts minus $20 deferral that is not vested) 295 Leave Box 11 blank. 2012 tax return forms File Form SSA-131 -0-     Form SSA-131 Completion Item 6 ($230 Amount from Box 1 of Form W-2 minus $50 Distribution) $180 Table 2. 2012 tax return forms Specifications for Electronic Reporting of Special Wage Payments Record Position  Field Size   Description Start End 1 3 3 Record Type—must include only the capital letters “SWP” 4 12 9 SSN—must be numeric and may not be all zeros 13 27 15 Last Name—all capitals and no punctuation; may have blanks on right only 28 38 11 First Name—all capitals and no punctuation; may have blanks on right only 39 39 1 Middle Initial—must be either a capital letter or blank 40 48 9 EIN—must be numeric and may not be all zeros 49 59 11 Payment—must be numeric; may not be all zeros; last two digits on right are assumed to be cents; no period or dollar sign 60 63 4 Payment Year—must be only a four-digit year 64 66 3 SSA Office Code—must be numeric and may be all zeros 67 67 1 Payment Type Code—must be the capital letter “T” 68 117 50 Filler  The record format is a fixed length of 117. 2012 tax return forms  The file format is ASCII. 2012 tax return forms  Submit only one file at a time. 2012 tax return forms   Table 3. 2012 tax return forms Sample—Paper Listing for Reporting Special Wage Payments to Several Employees Report of Special Wage PaymentsTax Year: Page of A. 2012 tax return forms Employer Name: EIN:   Address: Contact Name:     Phone: ( )   . 2012 tax return forms 1) B. 2012 tax return forms Employee Name: (Last) (First) (MI)   C. 2012 tax return forms SSN: D. 2012 tax return forms SWP:$ E. 2012 tax return forms Type: Other: 2) B. 2012 tax return forms Employee Name: (Last) (First) (MI)   C. 2012 tax return forms SSN: D. 2012 tax return forms SWP:$ E. 2012 tax return forms Type: Other: 3) B. 2012 tax return forms Employee Name: (Last) (First) (MI)   C. 2012 tax return forms SSN: D. 2012 tax return forms SWP:$ E. 2012 tax return forms Type: Other: 4) B. 2012 tax return forms Employee Name: (Last) (First) (MI)   C. 2012 tax return forms SSN: D. 2012 tax return forms SWP:$ E. 2012 tax return forms Type: Other: 5) B. 2012 tax return forms Employee Name: (Last) (First) (MI)   C. 2012 tax return forms SSN: D. 2012 tax return forms SWP:$ E. 2012 tax return forms Type: Other:     INSTRUCTIONS:   Enter tax year and page number. 2012 tax return forms   A. 2012 tax return forms Employer name, employer identification number (EIN), address, the name of a contact person, and a phone number where the contact person can be reached during normal business hours. 2012 tax return forms   B. 2012 tax return forms Employee's name. 2012 tax return forms   C. 2012 tax return forms Employee's social security number (SSN). 2012 tax return forms   D. 2012 tax return forms Total amount of special wage payments made to the employee. 2012 tax return forms   E. 2012 tax return forms Type of special wage payment from the following list: (1) Vacation Pay, (2) Sick Pay, (3) Severance Pay,  (4) Bonus, (5) Deferred Compensation, (6) Stock Options, and (7) Other—Please explain. 2012 tax return forms   Do not use a paper listing for nonqualified deferred compensation and section 457 plan deferrals and payments that could not be reported in block 11 of Form W-2. 2012 tax return forms (Get Form SSA-131. 2012 tax return forms )                 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Contact My Local Office in Rhode Island

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Providence  380 Westminster St.
Providence, RI 02903 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(401) 525-4282 
Warwick  60 Quaker Ln.
Warwick, RI 02886 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(401) 826-4797 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (401) 528-1921 in Providence or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these program for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
380 Westminster Street
Providence, RI  02903

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The 2012 Tax Return Forms

2012 tax return forms 4. 2012 tax return forms   General Business Credits Table of Contents Introduction Useful Items - You may want to see: Business Credits How To Claim the Credit Introduction Your general business credit for the year consists of your carryforward of business credits from prior years plus the total of your current year business credits. 2012 tax return forms In addition, your general business credit for the current year may be increased later by the carryback of business credits from later years. 2012 tax return forms You subtract this credit directly from your tax. 2012 tax return forms Useful Items - You may want to see: Form (and Instructions) 3800 General Business Credit 6251 Alternative Minimum Tax—Individuals See chapter 12 for information about getting publications and forms. 2012 tax return forms Business Credits All of the following credits are part of the general business credit. 2012 tax return forms The form you use to figure each credit is shown in parentheses. 2012 tax return forms You will also have to complete Form 3800. 2012 tax return forms Alternative fuel vehicle refueling property credit (Form 8911). 2012 tax return forms   This credit applies to the cost of any qualified fuel vehicle refueling property you placed in service. 2012 tax return forms For more information, see Form 8911. 2012 tax return forms Alternative motor vehicle credit (Form 8910). 2012 tax return forms   For more information, see Form 8910. 2012 tax return forms Biodiesel and renewable diesel fuels credit (Form 8864). 2012 tax return forms   For more information, see Form 8864. 2012 tax return forms Biofuel producer credit (Form 6478). 2012 tax return forms    For more information, see Form 6478. 2012 tax return forms Carbon dioxide sequestration credit (Form 8933). 2012 tax return forms   This credit is for carbon dioxide which is captured at a qualified facility and disposed of in a secure geological storage or used in a qualified enhanced oil or natural gas recovery project. 2012 tax return forms For more information, see Form 8933. 2012 tax return forms Credit for employer social security and Medicare taxes paid on certain employee tips (Form 8846). 2012 tax return forms   This credit is generally equal to your (employer's) portion of social security and Medicare taxes paid on tips received by employees of your food and beverage establishment where tipping is customary. 2012 tax return forms The credit applies regardless of whether the food is consumed on or off your business premises. 2012 tax return forms For more information, see Form 8846. 2012 tax return forms Credit for employer differential wage payments (Form 8932). 2012 tax return forms   This credit provides certain small businesses with an incentive to continue to pay wages to an employee performing services on active duty in the uniformed services of the United States for a period of more than 30 days. 2012 tax return forms For more information, see Form 8932. 2012 tax return forms Credit for employer-provided childcare facilities and services (Form 8882). 2012 tax return forms   This credit applies to the qualified expenses you paid for employee childcare and qualified expenses you paid for childcare resource and referral services. 2012 tax return forms For more information, see Form 8882. 2012 tax return forms Credit for increasing research activities (Form 6765). 2012 tax return forms   This credit is designed to encourage businesses to increase the amounts they spend on research and experimental activities, including energy research. 2012 tax return forms For more information, see Form 6765. 2012 tax return forms Credit for small employer health insurance premiums (Form 8941). 2012 tax return forms   This credit applies to the cost of certain health insurance coverage you provide to certain employees. 2012 tax return forms For more information, see Form 8941. 2012 tax return forms Credit for small employer pension plan startup costs (Form 8881). 2012 tax return forms   This credit applies to pension plan startup costs of a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. 2012 tax return forms For more information, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). 2012 tax return forms Disabled access credit (Form 8826). 2012 tax return forms   This credit is a nonrefundable tax credit for an eligible small business that pays or incurs expenses to provide access to persons who have disabilities. 2012 tax return forms You must pay or incur the expenses to enable your business to comply with the Americans with Disabilities Act of 1990. 2012 tax return forms For more information, see Form 8826. 2012 tax return forms Distilled spirits credit (Form 8906). 2012 tax return forms   This credit is available to distillers and importers of distilled spirits and eligible wholesalers of distilled spirits. 2012 tax return forms For more information, see Form 8906. 2012 tax return forms Empowerment zone employment credit (Form 8844). 2012 tax return forms   You may qualify for this credit if you have employees and are engaged in a business in an empowerment zone for which the credit is available. 2012 tax return forms For more information, see Form 8844. 2012 tax return forms Energy efficient appliance credit (Form 8909). 2012 tax return forms   This credit is available for manufacturers of eligible appliances. 2012 tax return forms For more information, see Form 8909. 2012 tax return forms Energy efficient home credit (Form 8908). 2012 tax return forms   This credit is available for eligible contractors of certain homes sold for use as a residence. 2012 tax return forms For more information, see Form 8908. 2012 tax return forms Indian employment credit (Form 8845). 2012 tax return forms   This credit applies to qualified wages and health insurance costs you paid or incurred for qualified employees. 2012 tax return forms For more information, see Form 8845. 2012 tax return forms Investment credit (Form 3468). 2012 tax return forms   The investment credit is the total of the following credits. 2012 tax return forms Rehabilitation credit. 2012 tax return forms Energy credit. 2012 tax return forms Qualifying advanced coal project credit. 2012 tax return forms Qualifying gasification project credit. 2012 tax return forms Qualifying advanced energy project credit. 2012 tax return forms   For more information, see Form 3468. 2012 tax return forms Low sulfur diesel fuel production credit (Form 8896). 2012 tax return forms    For more information, see Form 8896. 2012 tax return forms Low-income housing credit (Form 8586). 2012 tax return forms   This credit generally applies to each new qualified low-income building placed in service after 1986. 2012 tax return forms For more information, see Form 8586. 2012 tax return forms Mine rescue team training credit (Form 8923). 2012 tax return forms   This credit applies to training program costs you pay or incur for certain mine rescue team employees. 2012 tax return forms For more information, see Form 8923. 2012 tax return forms New markets credit (Form 8874). 2012 tax return forms   This credit is for qualified equity investments made in qualified community development entities. 2012 tax return forms For more information, see Form 8874. 2012 tax return forms Nonconventional source fuel credit (Form 8907). 2012 tax return forms   This credit is for qualified coke and coke gas you produced and sold to an unrelated person during the tax year. 2012 tax return forms For more information, see Form 8907. 2012 tax return forms Orphan drug credit (Form 8820). 2012 tax return forms   This credit applies to qualified expenses incurred in testing certain drugs for rare diseases and conditions. 2012 tax return forms For more information, see Form 8820. 2012 tax return forms Qualified plug-in electric drive motor vehicle credit (Form 8936). 2012 tax return forms   This credit is for certain new qualified plug-in electric vehicles placed in service during the tax year. 2012 tax return forms For more information, see Form 8936. 2012 tax return forms Qualified railroad track maintenance credit (Form 8900). 2012 tax return forms   This credit applies with respect to qualified railroad track maintenance expenditures paid or incurred during the tax year. 2012 tax return forms For more information, see Form 8900. 2012 tax return forms Renewable electricity, refined coal, and Indian coal production credit (Form 8835). 2012 tax return forms   This credit is for the sale of electricity, refined coal, or Indian coal produced in the United States or U. 2012 tax return forms S. 2012 tax return forms possessions from qualified energy resources at a qualified facility. 2012 tax return forms For more information, see Form 8835. 2012 tax return forms Work opportunity credit (Form 5884). 2012 tax return forms   This credit provides businesses with an incentive to hire individuals from targeted groups that have a particularly high unemployment rate or other special employment needs. 2012 tax return forms For more information, see Form 5884. 2012 tax return forms How To Claim the Credit To claim a general business credit, you will first have to get the forms you need to claim your current year business credits. 2012 tax return forms In addition to the credit form, you also need to file Form 3800. 2012 tax return forms Prev  Up  Next   Home   More Online Publications