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File Federal Taxes Online Free 2012

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File Federal Taxes Online Free 2012

File federal taxes online free 2012 10. File federal taxes online free 2012   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. File federal taxes online free 2012 Cash method. File federal taxes online free 2012 Debt acquired from a decedent. File federal taxes online free 2012 Liquidation. File federal taxes online free 2012 Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. File federal taxes online free 2012 Introduction You have a bad debt if you cannot collect money owed to you. File federal taxes online free 2012 A bad debt is either a business bad debt or a nonbusiness bad debt. File federal taxes online free 2012 This chapter discusses only business bad debts. File federal taxes online free 2012 Generally, a business bad debt is one that comes from operating your trade or business. File federal taxes online free 2012 You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. File federal taxes online free 2012 All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. File federal taxes online free 2012 For more information on nonbusiness bad debts, see Publication 550. File federal taxes online free 2012 Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. File federal taxes online free 2012 S. File federal taxes online free 2012 Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. File federal taxes online free 2012 Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. File federal taxes online free 2012 A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. File federal taxes online free 2012 Bad debts of a corporation (other than an S corporation) are always business bad debts. File federal taxes online free 2012 Credit sales. File federal taxes online free 2012   Business bad debts are mainly the result of credit sales to customers. File federal taxes online free 2012 Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. File federal taxes online free 2012 After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. File federal taxes online free 2012   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. File federal taxes online free 2012 If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. File federal taxes online free 2012    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. File federal taxes online free 2012 This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. File federal taxes online free 2012 Accrual method. File federal taxes online free 2012   If you use the accrual method of accounting, you generally report income as you earn it. File federal taxes online free 2012 You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. File federal taxes online free 2012   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. File federal taxes online free 2012 Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. File federal taxes online free 2012 Cash method. File federal taxes online free 2012   If you use the cash method of accounting, you generally report income when you receive payment. File federal taxes online free 2012 You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. File federal taxes online free 2012 For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. File federal taxes online free 2012 Debts from a former business. File federal taxes online free 2012   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. File federal taxes online free 2012 If any of these receivables subsequently become worthless, the loss is still a business bad debt. File federal taxes online free 2012 Debt acquired from a decedent. File federal taxes online free 2012   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. File federal taxes online free 2012 The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. File federal taxes online free 2012 Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. File federal taxes online free 2012 Liquidation. File federal taxes online free 2012   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. File federal taxes online free 2012 Types of Business Bad Debts Business bad debts may result from the following. File federal taxes online free 2012 Loans to clients and suppliers. File federal taxes online free 2012   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. File federal taxes online free 2012 Debts owed by political parties. File federal taxes online free 2012   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. File federal taxes online free 2012 You use the accrual method of accounting. File federal taxes online free 2012 The debt arose from the sale of goods or services in the ordinary course of your trade or business. File federal taxes online free 2012 More than 30% of your receivables accrued in the year of the sale were from sales to political parties. File federal taxes online free 2012 You made substantial and continuing efforts to collect on the debt. File federal taxes online free 2012 Loan or capital contribution. File federal taxes online free 2012   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. File federal taxes online free 2012 Debts of an insolvent partner. File federal taxes online free 2012   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. File federal taxes online free 2012 If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. File federal taxes online free 2012 Business loan guarantee. File federal taxes online free 2012   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. File federal taxes online free 2012 You made the guarantee in the course of your trade or business. File federal taxes online free 2012 You have a legal duty to pay the debt. File federal taxes online free 2012 You made the guarantee before the debt became worthless. File federal taxes online free 2012 You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. File federal taxes online free 2012 You received reasonable consideration for making the guarantee. File federal taxes online free 2012 You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. File federal taxes online free 2012 Example. File federal taxes online free 2012 Jane Zayne owns the Zayne Dress Company. File federal taxes online free 2012 She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. File federal taxes online free 2012 Elegant Fashions is one of Zayne's largest clients. File federal taxes online free 2012 Elegant Fashions later defaulted on the loan. File federal taxes online free 2012 As a result, Ms. File federal taxes online free 2012 Zayne paid the remaining balance of the loan in full to the bank. File federal taxes online free 2012 She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. File federal taxes online free 2012 She was motivated by the desire to retain one of her better clients and keep a sales outlet. File federal taxes online free 2012 Deductible in the year paid. File federal taxes online free 2012   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. File federal taxes online free 2012 Rights against a borrower. File federal taxes online free 2012   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. File federal taxes online free 2012 The debt is then owed to you. File federal taxes online free 2012 If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. File federal taxes online free 2012 Joint debtor. File federal taxes online free 2012   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. File federal taxes online free 2012 Sale of mortgaged property. File federal taxes online free 2012   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. File federal taxes online free 2012 When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. File federal taxes online free 2012 This may occur when the debt is due or prior to that date. File federal taxes online free 2012 To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. File federal taxes online free 2012 It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. File federal taxes online free 2012 Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. File federal taxes online free 2012 Property received for debt. File federal taxes online free 2012   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. File federal taxes online free 2012 You can deduct the remaining debt as a bad debt if and when it becomes worthless. File federal taxes online free 2012   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. File federal taxes online free 2012 It is not a recovery of a bad debt. File federal taxes online free 2012 For information on the sale of an asset, see Publication 544. File federal taxes online free 2012 How To Claim a Business Bad Debt There are two methods to claim a business bad debt. File federal taxes online free 2012 The specific charge-off method. File federal taxes online free 2012 The nonaccrual-experience method. File federal taxes online free 2012 Generally, you must use the specific charge-off method. File federal taxes online free 2012 However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . File federal taxes online free 2012 Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. File federal taxes online free 2012 However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. File federal taxes online free 2012 Partly worthless debts. File federal taxes online free 2012   You can deduct specific bad debts that become partly uncollectible during the tax year. File federal taxes online free 2012 Your tax deduction is limited to the amount you charge off on your books during the year. File federal taxes online free 2012 You do not have to charge off and deduct your partly worthless debts annually. File federal taxes online free 2012 You can delay the charge off until a later year. File federal taxes online free 2012 However, you cannot deduct any part of a debt after the year it becomes totally worthless. File federal taxes online free 2012 Significantly modified debt. File federal taxes online free 2012   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. File federal taxes online free 2012 For more information, see Regulations section 1. File federal taxes online free 2012 166-3(a)(3). File federal taxes online free 2012 Deduction disallowed. File federal taxes online free 2012   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. File federal taxes online free 2012 If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. File federal taxes online free 2012 The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. File federal taxes online free 2012 Totally worthless debts. File federal taxes online free 2012   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. File federal taxes online free 2012   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. File federal taxes online free 2012 However, you may want to do so. File federal taxes online free 2012 If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. File federal taxes online free 2012 See Partly worthless debts, earlier. File federal taxes online free 2012 Filing a claim for refund. File federal taxes online free 2012   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. File federal taxes online free 2012 If the bad debt was totally worthless, you must file the claim by the later of the following dates. File federal taxes online free 2012 7 years from the date your original return was due (not including extensions). File federal taxes online free 2012 2 years from the date you paid the tax. File federal taxes online free 2012   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. File federal taxes online free 2012 3 years from the date you filed your original return. File federal taxes online free 2012 2 years from the date you paid the tax. File federal taxes online free 2012 You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. File federal taxes online free 2012 Such an impairment requires proof of existence. File federal taxes online free 2012   For details and more information about filing a claim, see Publication 556. File federal taxes online free 2012 Use one of the following forms to file a claim. File federal taxes online free 2012 For more information, see the instructions for the applicable form. File federal taxes online free 2012 Table 10-1. File federal taxes online free 2012 Forms Used To File a Claim IF you filed as a. File federal taxes online free 2012 . File federal taxes online free 2012 . File federal taxes online free 2012 THEN file. File federal taxes online free 2012 . File federal taxes online free 2012 . File federal taxes online free 2012 Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. File federal taxes online free 2012 Under this method, you do not accrue service related income you expect to be uncollectible. File federal taxes online free 2012 Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. File federal taxes online free 2012 Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. File federal taxes online free 2012 Service related income. File federal taxes online free 2012   You can use the nonaccrual-experience method only for amounts earned by performing services. File federal taxes online free 2012 You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. File federal taxes online free 2012 Gross receipts test. File federal taxes online free 2012   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. File federal taxes online free 2012 If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. File federal taxes online free 2012   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. File federal taxes online free 2012 For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. File federal taxes online free 2012 Interest or penalty charged. File federal taxes online free 2012   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. File federal taxes online free 2012 However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. File federal taxes online free 2012 You otherwise accrue the full amount due as gross income at the time you provide the services. File federal taxes online free 2012 You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. File federal taxes online free 2012 Change in accounting method. File federal taxes online free 2012   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. File federal taxes online free 2012 See Form 3115 and the Instructions for Form 3115 for more information. File federal taxes online free 2012 Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. File federal taxes online free 2012 The amount you include is limited to the amount you actually deducted. File federal taxes online free 2012 However, you can exclude the amount deducted that did not reduce your tax. File federal taxes online free 2012 Report the recovery as “Other income” on the appropriate business form or schedule. File federal taxes online free 2012 See Recoveries in Publication 525 for more information. File federal taxes online free 2012 Net operating loss (NOL) carryover. File federal taxes online free 2012   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. File federal taxes online free 2012 A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. File federal taxes online free 2012 For more information about NOLs, see Publication 536. File federal taxes online free 2012 Also, see the Instructions for Form 1045, and the Instructions for Form 1139. File federal taxes online free 2012 Prev  Up  Next   Home   More Online Publications
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Change of Address – Online Forms

Are you moving? Report your change of address to continue receiving mail and government benefits. We list the change of address forms online, so you can find everything you need in one place, including the USPS (U.S. Postal Service) form.


U.S. Postal Service: Forward Your Mail

  • Change Your Address Online  – Change your address online for a $1 fee if you have a credit card and valid e-mail address. You can also print the form and then mail or deliver it to your local post office to change your address for free. After changing your address, the U.S. Postal Service will forward your mail to your new address for up to one year.
  • Locate a Post Office  – Find your local post office to pick up or drop off a change of address form.

Other Federal Agencies

  • Internal Revenue Service (PDF)  – Change your address with the IRS if you are expecting a tax refund or other mail. You can also change your address with the IRS by writing your new address in the appropriate boxes on your tax return when you file.
  • Social Security Administration  – If you receive benefits or have Medicare, you can use your mySocialSecurity account to report a change of address. If you don't receive benefits, contact Social Security at 1-800-772-1213 (TTY 1-800-325-0778).
  • Department of Veterans Affairs (PDF)  – Change your address if you are a veteran who receives benefit payments or you wish to update your records.
  • U.S. Citizenship and Immigration Services  – If you are a non-U.S. citizen who is required to register with USCIS, then you need to let them know if you move.

State Agencies

  • Driver's License  – Contact your state if you need to change your address on your driver's license or motor vehicle registration.
  • Voter Registration  – Contact your state's election office if you want to change your address on your voter registration record.

The File Federal Taxes Online Free 2012

File federal taxes online free 2012 Publication 908 - Introductory Material Table of Contents Future Developments What's New Reminders Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 908, such as legislation enacted after it was published, go to www. File federal taxes online free 2012 irs. File federal taxes online free 2012 gov/pub908. File federal taxes online free 2012 What's New Expiration of provision for catch-up contributions for IRC section 401(k) participants whose employer filed bankruptcy. File federal taxes online free 2012  The Pension Protection Act of 2006, P. File federal taxes online free 2012 L. File federal taxes online free 2012 109-280, previously allowed additional contributions of up to $7,000 in a traditional or Roth IRA for employees who participated in an IRC section 401(k) plan of an employer that filed bankruptcy in an earlier year. File federal taxes online free 2012 This provision was not extended for tax years beginning on or after January 1, 2010. File federal taxes online free 2012 Automatic 6-month extension of time to file a bankruptcy estate return now available for individuals in Chapter 7 or 11 bankruptcy. File federal taxes online free 2012  Beginning June 24, 2011, the IRS clarified in T. File federal taxes online free 2012 D. File federal taxes online free 2012 9531 that there is available an automatic 6-month extension of time to file a bankruptcy estate income tax return for individuals in Chapter 7 or Chapter 11 bankruptcy proceedings upon filing a required application. File federal taxes online free 2012 The previous extension of time to file a bankruptcy estate return was 5 months. File federal taxes online free 2012 Reminders The Bankruptcy Abuse Prevention and Consumer Protection Act (BAPCPA) of 2005. File federal taxes online free 2012  The changes to the U. File federal taxes online free 2012 S. File federal taxes online free 2012 Bankruptcy Code enacted by BAPCA are incorporated throughout this publication. File federal taxes online free 2012 Debtors filing under chapters 7, 11, 12, and 13 of the Bankruptcy Code must file all applicable federal, state, and local tax returns that become due after a case commences. File federal taxes online free 2012 Failure to file tax returns timely or obtain an extension can cause a bankruptcy case to be converted to another chapter or dismissed. File federal taxes online free 2012 In chapter 13 cases, the debtor must file all required tax returns for tax periods ending within 4 years of the filing of the bankruptcy petition. File federal taxes online free 2012 Photographs of missing children. File federal taxes online free 2012  The IRS is a proud partner with the National Center for Missing and Exploited Children. File federal taxes online free 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File federal taxes online free 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File federal taxes online free 2012 Introduction This publication is not intended to cover bankruptcy law in general, or to provide detailed discussions of the tax rules for the more complex corporate bankruptcy reorganizations or other highly technical transactions. File federal taxes online free 2012 Additionally, this publication is not updated on an annual basis and may not reflect recent developments in bankruptcy or tax law. File federal taxes online free 2012 If you need more guidance on the bankruptcy or tax laws applicable to your case, you should seek professional advice. File federal taxes online free 2012 This publication explains the basic federal income tax aspects of bankruptcy. File federal taxes online free 2012 A fundamental goal of the bankruptcy laws enacted by Congress is to give an honest debtor a financial “fresh start”. File federal taxes online free 2012 This is accomplished through the bankruptcy discharge, which is a permanent injunction (court ordered prohibition) against the collection of certain debts as a personal liability of the debtor. File federal taxes online free 2012 Bankruptcy proceedings begin with the filing of either a voluntary petition in the United States Bankruptcy Court, or in certain cases an involuntary petition filed by creditors. File federal taxes online free 2012 This filing creates the bankruptcy estate. File federal taxes online free 2012 The bankruptcy estate generally consists of all of the assets the individual or entity owns on the date the bankruptcy petition was filed. File federal taxes online free 2012 The bankruptcy estate is treated as a separate taxable entity for individuals filing bankruptcy petitions under chapter 7 or 11 of the Bankruptcy Code, discussed later. File federal taxes online free 2012 The tax obligations of taxable bankruptcy estates are discussed later under Individuals in Chapter 7 or 11. File federal taxes online free 2012 Generally, when a debt owed to another person or entity is canceled, the amount canceled or forgiven is considered income that is taxed to the person owing the debt. File federal taxes online free 2012 If a debt is canceled under a bankruptcy proceeding, the amount canceled is not income. File federal taxes online free 2012 However, the canceled debt reduces other tax benefits to which the debtor would otherwise be entitled. File federal taxes online free 2012 See Debt Cancellation, later. File federal taxes online free 2012 Useful Items - You may want to see: Publication 225 Farmer's Tax Guide 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 551 Basis of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Form (and Instructions) SS-4 Application for Employer Identification Number, and separate instructions 982 Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment) 1040 U. File federal taxes online free 2012 S. File federal taxes online free 2012 Individual Income Tax Return, and separate instructions Schedule SE (Form 1040) Self-Employment Tax 1040X Amended U. File federal taxes online free 2012 S. File federal taxes online free 2012 Individual Income Tax Return, and separate instructions 1041 U. File federal taxes online free 2012 S. File federal taxes online free 2012 Income Tax Return for Estates and Trusts, and separate instructions 1041-ES Estimated Income Tax for Estates and Trusts 1041-V Payment Voucher 4506 Request for Copy of Tax Return 4506-T Request for Transcript of Tax Return 4852 Substitute for Form W-2, Wage and Tax Statement, or Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File federal taxes online free 2012 4868 Application for Automatic Extension of Time To File U. File federal taxes online free 2012 S. File federal taxes online free 2012 Individual Income Tax Return 7004 Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns See How To Get Tax Help, later, for information about getting these publications and forms. File federal taxes online free 2012 Prev  Up  Next   Home   More Online Publications