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File taxes for 2012 free 5. File taxes for 2012 free   Soil and Water Conservation Expenses Table of Contents Introduction Topics - This chapter discusses: Business of Farming Plan Certification Conservation ExpensesWater well. File taxes for 2012 free Assessment by Conservation DistrictAssessment for Depreciable Property 25% Limit on DeductionNet operating loss. File taxes for 2012 free When to Deduct or Capitalize Sale of a Farm Introduction If you are in the business of farming, you can choose to deduct certain expenses for: Soil or water conservation, Prevention of erosion of land used in farming, or Endangered species recovery. File taxes for 2012 free Otherwise, these are capital expenses that must be added to the basis of the land. File taxes for 2012 free (See chapter 6 for information on determining basis. File taxes for 2012 free ) Conservation expenses for land in a foreign country do not qualify for this special treatment. File taxes for 2012 free The deduction for conservation expenses cannot be more than 25% of your gross income from farming. File taxes for 2012 free See 25% Limit on Deduction , later. File taxes for 2012 free Although some expenses are not deductible as soil and water conservation expenses, they may be deductible as ordinary and necessary farm expenses. File taxes for 2012 free These include interest and taxes, the cost of periodically clearing brush from productive land, the regular removal of sediment from a drainage ditch, and expenses paid or incurred primarily to produce an agricultural crop that may also conserve soil. File taxes for 2012 free You must include in income most government payments for approved conservation practices. File taxes for 2012 free However, you can exclude some payments you receive under certain cost-sharing conservation programs. File taxes for 2012 free For more information, see Agricultural Program Payments in chapter 3. File taxes for 2012 free To get the full deduction to which you are entitled, you should maintain your records to clearly distinguish between your ordinary and necessary farm business expenses and your soil and water conservation expenses. File taxes for 2012 free Topics - This chapter discusses: Business of farming Plan certification Conservation expenses Assessment by conservation district 25% limit on deduction When to deduct or capitalize Sale of a farm Business of Farming For purposes of soil and water conservation expenses, you are in the business of farming if you cultivate, operate, or manage a farm for profit, either as an owner or a tenant. File taxes for 2012 free You are not in the business of farming if you cultivate or operate a farm for recreation or pleasure, rather than for profit. File taxes for 2012 free You are not farming if you are engaged only in forestry or the growing of timber. File taxes for 2012 free Farm defined. File taxes for 2012 free   A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. File taxes for 2012 free It also includes plantations, ranches, ranges, and orchards. File taxes for 2012 free A fish farm is an area where fish and other marine animals are grown or raised and artificially fed, protected, etc. File taxes for 2012 free It does not include an area where they are merely caught or harvested. File taxes for 2012 free A plant nursery is a farm for purposes of deducting soil and water conservation expenses. File taxes for 2012 free Farm rental. File taxes for 2012 free   If you own a farm and receive farm rental payments based on farm production, either in cash or crop shares, you are in the business of farming. File taxes for 2012 free If you get cash rental for a farm you own that is not used in farm production, you cannot deduct soil and water conservation expenses for that farm. File taxes for 2012 free   If you receive a fixed rental payment that is not based on farm production, you are in the business of farming only if you materially participate in operating or managing the farm. File taxes for 2012 free Example. File taxes for 2012 free You own a farm in Iowa and live in California. File taxes for 2012 free You rent the farm for $175 in cash per acre and do not materially participate in producing or managing production of the crops grown on the farm. File taxes for 2012 free You cannot deduct your soil conservation expenses for this farm. File taxes for 2012 free You must capitalize the expenses and add them to the basis of the land. File taxes for 2012 free     For more information, see Material participation for landlords under Landlord Participation in Farming in chapter 12. File taxes for 2012 free Plan Certification You can deduct soil and water conservation expenses only if they are consistent with a plan approved by the Natural Resources Conservation Service (NRCS) of the Department of Agriculture. File taxes for 2012 free If no such plan exists, the expenses must be consistent with a soil conservation plan of a comparable state agency. File taxes for 2012 free Keep a copy of the plan with your books and records to support your deductions. File taxes for 2012 free Conservation plan. File taxes for 2012 free   A conservation plan includes the farming conservation practices approved for the area where your farmland is located. File taxes for 2012 free There are three types of approved plans. File taxes for 2012 free NRCS individual site plans. File taxes for 2012 free These plans are issued individually to farmers who request assistance from NRCS to develop a conservation plan designed specifically for their farmland. File taxes for 2012 free NRCS county plans. File taxes for 2012 free These plans include a listing of farm conservation practices approved for the county where the farmland is located. File taxes for 2012 free You can deduct expenses for conservation practices not included on the NRCS county plans only if the practice is a part of an individual site plan. File taxes for 2012 free Comparable state agency plans. File taxes for 2012 free These plans are approved by state agencies and can be approved individual site plans or county plans. File taxes for 2012 free   A list of NRCS conservation programs is available at www. File taxes for 2012 free nrcs. File taxes for 2012 free usda. File taxes for 2012 free gov/programs. File taxes for 2012 free Individual site plans can be obtained from NRCS offices and the comparable state agencies. File taxes for 2012 free Conservation Expenses You can deduct conservation expenses only for land you or your tenant are using, or have used in the past, for farming. File taxes for 2012 free These expenses include, but are not limited to, the following. File taxes for 2012 free The treatment or movement of earth, such as: Leveling, Conditioning, Grading, Terracing, Contour furrowing, and Restoration of soil fertility. File taxes for 2012 free The construction, control, and protection of: Diversion channels, Drainage ditches, Irrigation ditches, Earthen dams, and Watercourses, outlets, and ponds. File taxes for 2012 free The eradication of brush. File taxes for 2012 free The planting of windbreaks. File taxes for 2012 free You cannot deduct expenses to drain or fill wetlands, or to prepare land for center pivot irrigation systems, as soil and water conservation expenses. File taxes for 2012 free These expenses are added to the basis of the land. File taxes for 2012 free If you choose to deduct soil and water conservation expenses, you cannot exclude from gross income any cost-sharing payments you receive for those expenses. File taxes for 2012 free See chapter 3 for information about payments eligible for the cost-sharing exclusion. File taxes for 2012 free New farm or farmland. File taxes for 2012 free   If you acquire a new farm or new farmland from someone who was using it in farming immediately before you acquired the land, soil and water conservation expenses you incur on it will be treated as made on land used in farming at the time the expenses were paid or incurred. File taxes for 2012 free You can deduct soil and water conservation expenses for this land if your use of it is substantially a continuation of its use in farming. File taxes for 2012 free The new farming activity does not have to be the same as the old farming activity. File taxes for 2012 free For example, if you buy land that was used for grazing cattle and then prepare it for use as an apple orchard, you can deduct your conservation expenses. File taxes for 2012 free Land not used for farming. File taxes for 2012 free   If your conservation expenses benefit both land that does not qualify as land used for farming and land that does qualify, you must allocate the expenses between the two types of land. File taxes for 2012 free For example, if the expenses benefit 200 acres of your land, but only 120 acres of this land are used for farming, then you can deduct 60% (120 ÷ 200) of the expenses. File taxes for 2012 free You can use another method to allocate these expenses if you can clearly show that your method is more reasonable. File taxes for 2012 free Depreciable conservation assets. File taxes for 2012 free   You generally cannot deduct your expenses for depreciable conservation assets. File taxes for 2012 free However, you can deduct certain amounts you pay or incur for an assessment for depreciable property that a soil and water conservation or drainage district levies against your farm. File taxes for 2012 free See Assessment for Depreciable Property , later. File taxes for 2012 free   You must capitalize expenses to buy, build, install, or improve depreciable structures or facilities. File taxes for 2012 free These expenses include those for materials, supplies, wages, fuel, hauling, and moving dirt when making structures such as tanks, reservoirs, pipes, culverts, canals, dams, wells, or pumps composed of masonry, concrete, tile, metal, or wood. File taxes for 2012 free You recover your capital investment through annual allowances for depreciation. File taxes for 2012 free   You can deduct soil and water conservation expenses for nondepreciable earthen items. File taxes for 2012 free Nondepreciable earthen items include certain dams, ponds, and terraces described under Property Having a Determinable Useful Life in chapter 7. File taxes for 2012 free Water well. File taxes for 2012 free   You cannot deduct the cost of drilling a water well for irrigation and other agricultural purposes as a soil and water conservation expense. File taxes for 2012 free It is a capital expense. File taxes for 2012 free You recover your cost through depreciation. File taxes for 2012 free You also must capitalize your cost for drilling a test hole. File taxes for 2012 free If the test hole produces no water and you continue drilling, the cost of the test hole is added to the cost of the producing well. File taxes for 2012 free You can recover the total cost through depreciation deductions. File taxes for 2012 free   If a test hole, dry hole, or dried-up well (resulting from prolonged lack of rain, for instance) is abandoned, you can deduct your unrecovered cost in the year of abandonment. File taxes for 2012 free Abandonment means that all economic benefits from the well are terminated. File taxes for 2012 free For example, filling or sealing a well excavation or casing so that all economic benefits from the well are terminated constitutes an abandonment. File taxes for 2012 free Endangered species recovery expenses. File taxes for 2012 free   If you are in the business of farming and meet other specific requirements, you can choose to deduct the conservation expenses discussed earlier as endangered species recovery expenses. File taxes for 2012 free Otherwise, these are capital expenses that must be added to the basis of the land. File taxes for 2012 free   The expenses must be paid or incurred for the purpose of achieving site-specific management actions recommended in a recovery plan approved under section 4(f) of the Endangered Species Act of 1973. File taxes for 2012 free See Internal Revenue Code section 175 for more information. File taxes for 2012 free Assessment by Conservation District In some localities, a soil or water conservation or drainage district incurs expenses for soil or water conservation and levies an assessment against the farmers who benefit from the expenses. File taxes for 2012 free You can deduct as a conservation expense amounts you pay or incur for the part of an assessment that: Covers expenses you could deduct if you had paid them directly, or Covers expenses for depreciable property used in the district's business. File taxes for 2012 free Assessment for Depreciable Property You generally can deduct as a conservation expense amounts you pay or incur for the part of a conservation or drainage district assessment that covers expenses for depreciable property. File taxes for 2012 free This includes items such as pumps, locks, concrete structures (including dams and weir gates), draglines, and similar equipment. File taxes for 2012 free The depreciable property must be used in the district's soil and water conservation activities. File taxes for 2012 free However, the following limits apply to these assessments. File taxes for 2012 free The total assessment limit. File taxes for 2012 free The yearly assessment limit. File taxes for 2012 free After you apply these limits, the amount you can deduct is added to your other conservation expenses for the year. File taxes for 2012 free The total for these expenses is then subject to the 25% of gross income from farming limit on the deduction, discussed later. File taxes for 2012 free See Table 5-1 for a brief summary of these limits. File taxes for 2012 free Table 5-1. File taxes for 2012 free Limits on Deducting an Assessment by a Conservation District for Depreciable Property Total Limit on Deduction for Assessment for Depreciable Property Yearly Limit on Deduction for Assessment for Depreciable Property Yearly Limit for All Conservation Expenses 10% of: $500 + 10% of: 25% of: Total assessment against all members of the district for the property. File taxes for 2012 free Your deductible share of the cost to the district for the property. File taxes for 2012 free Your gross income from farming. File taxes for 2012 free No one taxpayer can deduct more than 10% of the total assessment. File taxes for 2012 free Any amount over 10% is a capital expense and is added to the basis of your land. File taxes for 2012 free If an assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. File taxes for 2012 free If the amount you pay or incur for any year is more than the limit, you can deduct for that year only 10% of your deductible share of the cost. File taxes for 2012 free You can deduct the remainder in equal amounts over the next 9 tax years. File taxes for 2012 free Limit for all conservation expenses, including assessments for depreciable property. File taxes for 2012 free Amounts greater than 25% can be carried to the following year and added to that year's expenses. File taxes for 2012 free The total is then subject to the 25% of gross income from farming limit in that year. File taxes for 2012 free To ensure your deduction is within the deduction limits, keep records to show the following. File taxes for 2012 free The total assessment against all members of the district for the depreciable property. File taxes for 2012 free Your deductible share of the cost to the district for the depreciable property. File taxes for 2012 free Your gross income from farming. File taxes for 2012 free Total assessment limit. File taxes for 2012 free   You cannot deduct more than 10% of the total amount assessed to all members of the conservation or drainage district for the depreciable property. File taxes for 2012 free This applies whether you pay the assessment in one payment or in installments. File taxes for 2012 free If your assessment is more than 10% of the total amount assessed, both the following rules apply. File taxes for 2012 free The amount over 10% is a capital expense and is added to the basis of your land. File taxes for 2012 free If the assessment is paid in installments, each payment must be prorated between the conservation expense and the capital expense. File taxes for 2012 free Yearly assessment limit. File taxes for 2012 free   The maximum amount you can deduct in any one year is the total of 10% of your deductible share of the cost as explained earlier, plus $500. File taxes for 2012 free If the amount you pay or incur is equal to or less than the maximum amount, you can deduct it in the year it is paid or incurred. File taxes for 2012 free If the amount you pay or incur is more, you can deduct in that year only 10% of your deductible share of the cost. File taxes for 2012 free You can deduct the remainder in equal amounts over the next 9 tax years. File taxes for 2012 free Your total conservation expense deduction for each year is also subject to the 25% of gross income from farming limit on the deduction, discussed later. File taxes for 2012 free Example 1. File taxes for 2012 free This year, the soil conservation district levies and you pay an assessment of $2,400 against your farm. File taxes for 2012 free Of the assessment, $1,500 is for digging drainage ditches. File taxes for 2012 free You can deduct this part as a soil or conservation expense as if you had paid it directly. File taxes for 2012 free The remaining $900 is for depreciable equipment to be used in the district's irrigation activities. File taxes for 2012 free The total amount assessed by the district against all its members for the depreciable equipment is $7,000. File taxes for 2012 free The total amount you can deduct for the depreciable equipment is limited to 10% of the total amount assessed by the district against all its members for depreciable equipment, or $700. File taxes for 2012 free The $200 excess ($900 − $700) is a capital expense you must add to the basis of your farm. File taxes for 2012 free To figure the maximum amount you can deduct for the depreciable equipment this year, multiply your deductible share of the total assessment ($700) by 10%. File taxes for 2012 free Add $500 to the result for a total of $570. File taxes for 2012 free Your deductible share, $700, is greater than the maximum amount deductible in one year, so you can deduct only $70 of the amount you paid or incurred for depreciable property this year (10% of $700). File taxes for 2012 free You can deduct the balance at the rate of $70 a year over the next 9 years. File taxes for 2012 free You add $70 to the $1,500 portion of the assessment for drainage ditches. File taxes for 2012 free You can deduct $1,570 of the $2,400 assessment as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed later. File taxes for 2012 free Example 2. File taxes for 2012 free Assume the same facts in Example 1 except that $1,850 of the $2,400 assessment is for digging drainage ditches and $550 is for depreciable equipment. File taxes for 2012 free The total amount assessed by the district against all its members for depreciable equipment is $5,500. File taxes for 2012 free The total amount you can deduct for the depreciable equipment is limited to 10% of this amount, or $550. File taxes for 2012 free The maximum amount you can deduct this year for the depreciable equipment is $555 (10% of your deductible share of the total assessment, $55, plus $500). File taxes for 2012 free Since your deductible share is less than the maximum amount deductible in one year, you can deduct the entire $550 this year. File taxes for 2012 free You can deduct the entire assessment, $2,400, as a soil and water conservation expense this year, subject to the 25% of gross income from farming limit on the deduction, discussed below. File taxes for 2012 free Sale or other disposal of land during 9-year period. File taxes for 2012 free   If you dispose of the land during the 9-year period for deducting conservation expenses subject to the yearly limit, any amounts you have not yet deducted because of this limit are added to the basis of the property. File taxes for 2012 free Death of farmer during 9-year period. File taxes for 2012 free   If a farmer dies during the 9-year period, any remaining amounts not yet deducted are deducted in the year of death. File taxes for 2012 free 25% Limit on Deduction The total deduction for conservation expenses in any tax year is limited to 25% of your gross income from farming for the year. File taxes for 2012 free Gross income from farming. File taxes for 2012 free   Gross income from farming is the income you derive in the business of farming from the production of crops, fish, fruits, other agricultural products, or livestock. File taxes for 2012 free Gains from sales of draft, breeding, or dairy livestock are included. File taxes for 2012 free Gains from sales of assets such as farm machinery, or from the disposition of land, are not included. File taxes for 2012 free Carryover of deduction. File taxes for 2012 free   If your deductible conservation expenses in any year are more than 25% of your gross income from farming for that year, you can carry the unused deduction over to later years. File taxes for 2012 free However, the deduction in any later year is limited to 25% of the gross income from farming for that year as well. File taxes for 2012 free Example. File taxes for 2012 free In 2012, you have gross income of $32,000 from two farms. File taxes for 2012 free During the year, you incurred $10,000 of deductible soil and water conservation expenses for one of the farms. File taxes for 2012 free However, your deduction is limited to 25% of $32,000, or $8,000. File taxes for 2012 free The $2,000 excess ($10,000 − $8,000) is carried over to 2013 and added to deductible soil and water conservation expenses made in that year. File taxes for 2012 free The total of the 2012 carryover plus 2013 expenses is deductible in 2013, subject to the limit of 25% of your gross income from farming in 2013. File taxes for 2012 free Any expenses over the limit in that year are carried to 2014 and later years. File taxes for 2012 free Net operating loss. File taxes for 2012 free   The deduction for soil and water conservation expenses, after applying the 25% limit, is included when figuring a net operating loss (NOL) for the year. File taxes for 2012 free If the NOL is carried to another year, the soil and water conservation deduction included in the NOL is not subject to the 25% limit in the year to which it is carried. File taxes for 2012 free When to Deduct or Capitalize If you choose to deduct soil and water conservation expenses, you must deduct the total allowable amount on your tax return for the first year you pay or incur these expenses. File taxes for 2012 free If you do not choose to deduct the expenses, you must capitalize them. File taxes for 2012 free Change of method. File taxes for 2012 free   If you want to change your method for the treatment of soil and water conservation expenses, or you want to treat the expenses for a particular project or a single farm in a different manner, you must get the approval of the IRS. File taxes for 2012 free To get this approval, submit a written request by the due date of your return for the first tax year you want the new method to apply. File taxes for 2012 free You or your authorized representative must sign the request. File taxes for 2012 free   The request must include the following information. File taxes for 2012 free Your name and address. File taxes for 2012 free The first tax year the method or change of method is to apply. File taxes for 2012 free Whether the method or change of method applies to all your soil and water conservation expenses or only to those for a particular project or farm. File taxes for 2012 free If the method or change of method does not apply to all your expenses, identify the project or farm to which the expenses apply. File taxes for 2012 free The total expenses you paid or incurred in the first tax year the method or change of method is to apply. File taxes for 2012 free A statement that you will account separately in your books for the expenses to which this method or change of method relates. File taxes for 2012 free Send your request to the following  address. File taxes for 2012 free  Department of the Treasury Internal Revenue Service Center Cincinnati, OH 45999  For more information, see Change in  Accounting Method in chapter 2. File taxes for 2012 free Sale of a Farm If you sell your farm, you cannot adjust the basis of the land at the time of the sale for any unused carryover of soil and water conservation expenses (except for deductions of assessments for depreciable property, discussed earlier). File taxes for 2012 free However, if you acquire another farm and return to the business of farming, you can start taking deductions again for the unused carryovers. File taxes for 2012 free Gain on sale of farmland. File taxes for 2012 free   If you held the land 5 years or less before you sold it, gain on the sale of the land is treated as ordinary income up to the amount you previously deducted for soil and water conservation expenses. File taxes for 2012 free If you held the land less than 10 but more than 5 years, the gain is treated as ordinary income up to a specified percentage of the previous deductions. File taxes for 2012 free See Section 1252 property under Other Gains in chapter 9. 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Delaware River Basin Commission

In 1961, the federal government and the governments of Delaware, New Jersey, Pennsylvania, and New York, entered into an agreement that created the Delaware River Basin Commission. The Commission has the independent legal authority to oversee and manage the Delaware River Basin.

Contact the Agency or Department

Website: Delaware River Basin Commission

Contact In-Person: Directions

Address: 25 State Police Dr
P.O. Box 7360

West Trenton, NJ 08628-0360

Phone Number: (609) 883-9500

The File Taxes For 2012 Free

File taxes for 2012 free Publication 542 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Photographs of missing children. File taxes for 2012 free  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File taxes for 2012 free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes for 2012 free 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 taxes for 2012 free Introduction This publication discusses the general tax laws that apply to ordinary domestic corporations. File taxes for 2012 free It explains the tax law in plain language so it will be easier to understand. File taxes for 2012 free However, the information given does not cover every situation and is not intended to replace the law or change its meaning. File taxes for 2012 free Note. File taxes for 2012 free This publication is not revised on an annual basis. File taxes for 2012 free To find changes that may affect current year returns, see the instructions for your income tax return for the current year; and Changes to Current Forms and Publications at www. File taxes for 2012 free irs. File taxes for 2012 free gov/formspubs. File taxes for 2012 free Comments and suggestions. File taxes for 2012 free   We welcome your comments about this publication and your suggestions for future editions. File taxes for 2012 free   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. File taxes for 2012 free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File taxes for 2012 free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File taxes for 2012 free   You can email us at *taxforms@irs. File taxes for 2012 free gov (The asterisk must be included in the address). File taxes for 2012 free Please put “Publications Comment” on the subject line. File taxes for 2012 free You can also send us comments at www. File taxes for 2012 free irs. File taxes for 2012 free gov/formspubs/. File taxes for 2012 free Select “Comment on Tax Forms and Publications” under “Information about. File taxes for 2012 free ” Although we cannot respond individually to each comment, we do appreciate your feedback and will consider your comments as we revise our tax products. File taxes for 2012 free Tax questions. File taxes for 2012 free   If you have a tax question, visit IRS. File taxes for 2012 free gov or call 1-800-829-1040. File taxes for 2012 free We cannot answer tax questions at either of the addresses listed above. File taxes for 2012 free Ordering forms and publications. File taxes for 2012 free   Visit www. File taxes for 2012 free irs. File taxes for 2012 free gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown under How to Get Tax Help, later in this publication. File taxes for 2012 free Additional forms. File taxes for 2012 free   A list of other forms and statements that a corporation may need to file is included at the end of this publication. File taxes for 2012 free Useful Items - You may want to see: Publication 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 535 Business Expenses 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 925 Passive Activity and At-Risk Rules 946 How to Depreciate Property Prev  Up  Next   Home   More Online Publications