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

Free 2012 Tax Forms

How To Refile Your TaxesState Income Tax AddressHow To Fill Out 1040 EzFree Tax Returns1040 FormCan I File An Amended Tax Return OnlineIrs Amendment FormsFile Your Taxes Free OnlineAmending A 2010 Tax ReturnH&r Block State Tax ReturnH & R Block Tax Software 20112012 Federal And State Tax Forms1040 InstructionsPrior Year Tax ReturnFile Past Years TaxesState Tax Return 2013How Do You Amend Your TaxesAmended 2012 Tax ReturnFree File Taxes 20111040ez Form2011 Ri 1040nrHow To File An Amended Tax Return 20111040ez WorksheetAmended Tax ReturnsFiling Amended Tax Return 2011File Federal Taxes OnlineWww Irs Gov App VitaHow Can I File My 2011 Taxes2012 Schedule A Tax FormAmmend 2010 TaxesHow To Amend Last Year's TaxesState Taxes For Free1040ez 2010 FormWww Myfreetaxes Com Unitedwayhoco OrgWhere To Get 2011 Tax Forms1040x Amended Tax FormTurbo Tax Amended Return2010 Online Tax FilingWhere To File A 2011 Tax ReturnFile A 1040x

Free 2012 Tax Forms

Free 2012 tax forms 8. Free 2012 tax forms   Business Expenses Table of Contents Introduction Useful Items - You may want to see: Bad DebtsAccrual method. Free 2012 tax forms Cash method. Free 2012 tax forms Car and Truck ExpensesOffice in the home. Free 2012 tax forms Methods for Deducting Car and Truck Expenses Reimbursing Your Employees for Expenses Depreciation Employees' PayFringe benefits. Free 2012 tax forms InsuranceHow to figure the deduction. Free 2012 tax forms Interest Legal and Professional FeesTax preparation fees. Free 2012 tax forms Pension Plans Rent Expense Taxes Travel, Meals, and EntertainmentTransportation. Free 2012 tax forms Taxi, commuter bus, and limousine. Free 2012 tax forms Baggage and shipping. Free 2012 tax forms Car or truck. Free 2012 tax forms Meals and lodging. Free 2012 tax forms Cleaning. Free 2012 tax forms Telephone. Free 2012 tax forms Tips. Free 2012 tax forms More information. Free 2012 tax forms Business Use of Your HomeExceptions to exclusive use. Free 2012 tax forms Other Expenses You Can Deduct Expenses You Cannot Deduct Introduction You can deduct the costs of operating your business. Free 2012 tax forms These costs are known as business expenses. Free 2012 tax forms These are costs you do not have to capitalize or include in the cost of goods sold but can deduct in the current year. Free 2012 tax forms To be deductible, a business expense must be both ordinary and necessary. Free 2012 tax forms An ordinary expense is one that is common and accepted in your field of business. Free 2012 tax forms A necessary expense is one that is helpful and appropriate for your business. Free 2012 tax forms An expense does not have to be indispensable to be considered necessary. Free 2012 tax forms For more information about the general rules for deducting business expenses, see chapter 1 in Publication 535, Business Expenses. Free 2012 tax forms If you have an expense that is partly for business and partly personal, separate the personal part from the business part. Free 2012 tax forms The personal part is not deductible. Free 2012 tax forms Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 535 Business Expenses 946 How To Depreciate Property See chapter 12 for information about getting publications and forms. Free 2012 tax forms Bad Debts If someone owes you money you cannot collect, you have a bad debt. Free 2012 tax forms There are two kinds of bad debts, business bad debts and nonbusiness bad debts. Free 2012 tax forms A business bad debt is generally one that comes from operating your trade or business. Free 2012 tax forms You may be able to deduct business bad debts as an expense on your business tax return. Free 2012 tax forms Business bad debt. Free 2012 tax forms   A business bad debt is a loss from the worthlessness of a debt that was either of the following. Free 2012 tax forms Created or acquired in your business. Free 2012 tax forms Closely related to your business when it became partly or totally worthless. Free 2012 tax forms A debt is closely related to your business if your primary motive for incurring the debt is a business reason. Free 2012 tax forms   Business bad debts are mainly the result of credit sales to customers. Free 2012 tax forms They can also be the result of loans to suppliers, clients, employees, or distributors. Free 2012 tax forms Goods and services customers have not paid for are shown in your books as either accounts receivable or notes receivable. Free 2012 tax forms If you are unable to collect any part of these accounts or notes receivable, the uncollectible part is a business bad debt. Free 2012 tax forms    You can take a bad debt deduction for these accounts and notes receivable only if the amount you were owed was included in your gross income either for the year the deduction is claimed or for a prior year. Free 2012 tax forms Accrual method. Free 2012 tax forms   If you use an accrual method of accounting, you normally report income as you earn it. Free 2012 tax forms You can take a bad debt deduction for an uncollectible receivable if you have included the uncollectible amount in income. Free 2012 tax forms Cash method. Free 2012 tax forms   If you use the cash method of accounting, you normally report income when you receive payment. Free 2012 tax forms You cannot take a bad debt deduction for amounts owed to you that you have not received and cannot collect if you never included those amounts in income. Free 2012 tax forms More information. Free 2012 tax forms   For more information about business bad debts, see chapter 10 in Publication 535. Free 2012 tax forms Nonbusiness bad debts. Free 2012 tax forms   All other bad debts are nonbusiness bad debts and are deductible as short-term capital losses on Form 8949 and Schedule D (Form 1040). Free 2012 tax forms For more information on nonbusiness bad debts, see Publication 550, Investment Income and Expenses. Free 2012 tax forms Car and Truck Expenses If you use your car or truck in your business, you may be able to deduct the costs of operating and maintaining your vehicle. Free 2012 tax forms You also may be able to deduct other costs of local transportation and traveling away from home overnight on business. Free 2012 tax forms You may qualify for a tax credit for qualified plug-in electric vehicles, qualified plug-in electric drive motor vehicles, and alternative motor vehicles you place in service during the year. Free 2012 tax forms See Form 8936 and Form 8910 for more information. Free 2012 tax forms Local transportation expenses. Free 2012 tax forms   Local transportation expenses include the ordinary and necessary costs of all the following. Free 2012 tax forms Getting from one workplace to another in the course of your business or profession when you are traveling within the city or general area that is your tax home. Free 2012 tax forms Tax home is defined later. Free 2012 tax forms Visiting clients or customers. Free 2012 tax forms Going to a business meeting away from your regular workplace. Free 2012 tax forms Getting from your home to a temporary workplace when you have one or more regular places of work. Free 2012 tax forms These temporary workplaces can be either within the area of your tax home or outside that area. Free 2012 tax forms Local business transportation does not include expenses you have while traveling away from home overnight. Free 2012 tax forms Those expenses are deductible as travel expenses and are discussed later under Travel, Meals, and Entertainment. Free 2012 tax forms However, if you use your car while traveling away from home overnight, use the rules in this section to figure your car expense deduction. Free 2012 tax forms   Generally, your tax home is your regular place of business, regardless of where you maintain your family home. Free 2012 tax forms It includes the entire city or general area in which your business or work is located. Free 2012 tax forms Example. Free 2012 tax forms You operate a printing business out of rented office space. Free 2012 tax forms You use your van to deliver completed jobs to your customers. Free 2012 tax forms You can deduct the cost of round-trip transportation between your customers and your print shop. Free 2012 tax forms    You cannot deduct the costs of driving your car or truck between your home and your main or regular workplace. Free 2012 tax forms These costs are personal commuting expenses. Free 2012 tax forms Office in the home. Free 2012 tax forms   Your workplace can be your home if you have an office in your home that qualifies as your principal place of business. Free 2012 tax forms For more information, see Business Use of Your Home, later. Free 2012 tax forms Example. Free 2012 tax forms You are a graphics designer. Free 2012 tax forms You operate your business out of your home. Free 2012 tax forms Your home qualifies as your principal place of business. Free 2012 tax forms You occasionally have to drive to your clients to deliver your completed work. Free 2012 tax forms You can deduct the cost of the round-trip transportation between your home and your clients. Free 2012 tax forms Methods for Deducting Car and Truck Expenses For local transportation or overnight travel by car or truck, you generally can use one of the following methods to figure your expenses. Free 2012 tax forms Standard mileage rate. Free 2012 tax forms Actual expenses. Free 2012 tax forms Standard mileage rate. Free 2012 tax forms   You may be able to use the standard mileage rate to figure the deductible costs of operating your car, van, pickup, or panel truck for business purposes. Free 2012 tax forms For 2013, the standard mileage rate is 56. Free 2012 tax forms 5 cents per mile. Free 2012 tax forms    If you choose to use the standard mileage rate for a year, you cannot deduct your actual expenses for that year except for business-related parking fees and tolls. Free 2012 tax forms Choosing the standard mileage rate. Free 2012 tax forms   If you want to use the standard mileage rate for a car or truck you own, you must choose to use it in the first year the car is available for use in your business. Free 2012 tax forms In later years, you can choose to use either the standard mileage rate or actual expenses. Free 2012 tax forms   If you use the standard mileage rate for a car you lease, you must choose to use it for the entire lease period (including renewals). Free 2012 tax forms Standard mileage rate not allowed. Free 2012 tax forms   You cannot use the standard mileage rate if you: Operate five or more cars at the same time, Claimed a depreciation deduction using any method other than straight line, for example, ACRS or MACRS, Claimed a section 179 deduction on the car, Claimed the special depreciation allowance on the car, Claimed actual car expenses for a car you leased, or Are a rural mail carrier who received a qualified reimbursement. Free 2012 tax forms Parking fees and tolls. Free 2012 tax forms   In addition to using the standard mileage rate, you can deduct any business-related parking fees and tolls. Free 2012 tax forms (Parking fees you pay to park your car at your place of work are nondeductible commuting expenses. Free 2012 tax forms ) Actual expenses. Free 2012 tax forms   If you do not choose to use the standard mileage rate, you may be able to deduct your actual car or truck expenses. Free 2012 tax forms    If you qualify to use both methods, figure your deduction both ways to see which gives you a larger deduction. Free 2012 tax forms   Actual car expenses include the costs of the following items. Free 2012 tax forms Depreciation Lease payments Registration Garage rent Licenses Repairs Gas Oil Tires Insurance Parking fees Tolls   If you use your vehicle for both business and personal purposes, you must divide your expenses between business and personal use. Free 2012 tax forms You can divide your expenses based on the miles driven for each purpose. Free 2012 tax forms Example. Free 2012 tax forms You are the sole proprietor of a flower shop. Free 2012 tax forms You drove your van 20,000 miles during the year. Free 2012 tax forms 16,000 miles were for delivering flowers to customers and 4,000 miles were for personal use (including commuting miles). Free 2012 tax forms You can claim only 80% (16,000 ÷ 20,000) of the cost of operating your van as a business expense. Free 2012 tax forms More information. Free 2012 tax forms   For more information about the rules for claiming car and truck expenses, see Publication 463. Free 2012 tax forms Reimbursing Your Employees for Expenses You generally can deduct the amount you reimburse your employees for car and truck expenses. Free 2012 tax forms The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. Free 2012 tax forms For details, see chapter 11 in Publication 535. Free 2012 tax forms That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. Free 2012 tax forms Depreciation If property you acquire to use in your business is expected to last more than 1 year, you generally cannot deduct the entire cost as a business expense in the year you acquire it. Free 2012 tax forms You must spread the cost over more than 1 tax year and deduct part of it each year on Schedule C. Free 2012 tax forms This method of deducting the cost of business property is called depreciation. Free 2012 tax forms The discussion here is brief. Free 2012 tax forms You will find more information about depreciation in Publication 946. Free 2012 tax forms What property can be depreciated?   You can depreciate property if it meets all the following requirements. Free 2012 tax forms It must be property you own. Free 2012 tax forms It must be used in business or held to produce income. Free 2012 tax forms You never can depreciate inventory (explained in chapter 2) because it is not held for use in your business. Free 2012 tax forms It must have a useful life that extends substantially beyond the year it is placed in service. Free 2012 tax forms It must have a determinable useful life, which means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes. Free 2012 tax forms You never can depreciate the cost of land because land does not wear out, become obsolete, or get used up. Free 2012 tax forms It must not be excepted property. Free 2012 tax forms This includes property placed in service and disposed of in the same year. Free 2012 tax forms Repairs. Free 2012 tax forms    You cannot depreciate repairs and replacements that do not increase the value of your property, make it more useful, or lengthen its useful life. Free 2012 tax forms You can deduct these amounts on line 21 of Schedule C or line 2 of Schedule C-EZ. Free 2012 tax forms Depreciation method. Free 2012 tax forms   The method for depreciating most business and investment property placed in service after 1986 is called the Modified Accelerated Cost Recovery System (MACRS). Free 2012 tax forms MACRS is discussed in detail in Publication 946. Free 2012 tax forms Section 179 deduction. Free 2012 tax forms   You can elect to deduct a limited amount of the cost of certain depreciable property in the year you place the property in service. Free 2012 tax forms This deduction is known as the “section 179 deduction. Free 2012 tax forms ” The maximum amount you can elect to deduct during 2013 is generally $500,000 (higher limits apply to certain property). Free 2012 tax forms See IRC 179(e). Free 2012 tax forms   This limit is generally reduced by the amount by which the cost of the property placed in service during the tax year exceeds $2 million. Free 2012 tax forms The total amount of depreciation (including the section 179 deduction) you can take for a passenger automobile you use in your business and first place in service in 2013 is $3,160 ($11,160 if you take the special depreciation allowance for qualified passenger automobiles placed in service in 2013). Free 2012 tax forms Special rules apply to trucks and vans. Free 2012 tax forms For more information, see Publication 946. Free 2012 tax forms It explains what property qualifies for the deduction, what limits apply to the deduction, and when and how to recapture the deduction. Free 2012 tax forms    Your section 179 election for the cost of any sport utility vehicle (SUV) and certain other vehicles is limited to $25,000. Free 2012 tax forms For more information, see the Instructions for Form 4562 or Publication 946. Free 2012 tax forms Listed property. Free 2012 tax forms   You must follow special rules and recordkeeping requirements when depreciating listed property. Free 2012 tax forms Listed property is any of the following. Free 2012 tax forms Most passenger automobiles. Free 2012 tax forms Most other property used for transportation. Free 2012 tax forms Any property of a type generally used for entertainment, recreation, or amusement. Free 2012 tax forms Certain computers and related peripheral equipment. Free 2012 tax forms   For more information about listed property, see Publication 946. Free 2012 tax forms Form 4562. Free 2012 tax forms   Use Form 4562, Depreciation and Amortization, if you are claiming any of the following. Free 2012 tax forms Depreciation on property placed in service during the current tax year. Free 2012 tax forms A section 179 deduction. Free 2012 tax forms Depreciation on any listed property (regardless of when it was placed in service). Free 2012 tax forms    If you have to use Form 4562, you must file Schedule C. Free 2012 tax forms You cannot use Schedule C-EZ. Free 2012 tax forms   Employees' Pay You can generally deduct on Schedule C the pay you give your employees for the services they perform for your business. Free 2012 tax forms The pay may be in cash, property, or services. Free 2012 tax forms To be deductible, your employees' pay must be an ordinary and necessary expense and you must pay or incur it in the tax year. Free 2012 tax forms In addition, the pay must meet both the following tests. Free 2012 tax forms The pay must be reasonable. Free 2012 tax forms The pay must be for services performed. Free 2012 tax forms Chapter 2 in Publication 535 explains and defines these requirements. Free 2012 tax forms You cannot deduct your own salary or any personal withdrawals you make from your business. Free 2012 tax forms As a sole proprietor, you are not an employee of the business. Free 2012 tax forms If you had employees during the year, you must use Schedule C. Free 2012 tax forms You cannot use Schedule C-EZ. Free 2012 tax forms Kinds of pay. Free 2012 tax forms   Some of the ways you may provide pay to your employees are listed below. Free 2012 tax forms For an explanation of each of these items, see chapter 2 in Publication 535. Free 2012 tax forms Awards. Free 2012 tax forms Bonuses. Free 2012 tax forms Education expenses. Free 2012 tax forms Fringe benefits (discussed later). Free 2012 tax forms Loans or advances you do not expect the employee to repay if they are for personal services actually performed. Free 2012 tax forms Property you transfer to an employee as payment for services. Free 2012 tax forms Reimbursements for employee business expenses. Free 2012 tax forms Sick pay. Free 2012 tax forms Vacation pay. Free 2012 tax forms Fringe benefits. Free 2012 tax forms   A fringe benefit is a form of pay for the performance of services. Free 2012 tax forms The following are examples of fringe benefits. Free 2012 tax forms Benefits under qualified employee benefit programs. Free 2012 tax forms Meals and lodging. Free 2012 tax forms The use of a car. Free 2012 tax forms Flights on airplanes. Free 2012 tax forms Discounts on property or services. Free 2012 tax forms Memberships in country clubs or other social clubs. Free 2012 tax forms Tickets to entertainment or sporting events. Free 2012 tax forms   Employee benefit programs include the following. Free 2012 tax forms Accident and health plans. Free 2012 tax forms Adoption assistance. Free 2012 tax forms Cafeteria plans. Free 2012 tax forms Dependent care assistance. Free 2012 tax forms Educational assistance. Free 2012 tax forms Group-term life insurance coverage. Free 2012 tax forms Welfare benefit funds. Free 2012 tax forms   You can generally deduct the cost of fringe benefits you provide on your Schedule C in whatever category the cost falls. Free 2012 tax forms For example, if you allow an employee to use a car or other property you lease, deduct the cost of the lease as a rent or lease expense. Free 2012 tax forms If you own the property, include your deduction for its cost or other basis as a section 179 deduction or a depreciation deduction. Free 2012 tax forms    You may be able to exclude all or part of the fringe benefits you provide from your employees' wages. Free 2012 tax forms For more information about fringe benefits and the exclusion of benefits, see Publication 15-B, Employer's Tax Guide to Fringe Benefits. Free 2012 tax forms Insurance You can generally deduct premiums you pay for the following kinds of insurance related to your business. Free 2012 tax forms Fire, theft, flood, or similar insurance. Free 2012 tax forms Credit insurance that covers losses from business bad debts. Free 2012 tax forms Group hospitalization and medical insurance for employees, including long-term care insurance. Free 2012 tax forms Liability insurance. Free 2012 tax forms Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. Free 2012 tax forms Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. Free 2012 tax forms Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. Free 2012 tax forms Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. Free 2012 tax forms Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. Free 2012 tax forms If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. Free 2012 tax forms If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. Free 2012 tax forms Life insurance covering your employees if you are not directly or indirectly the beneficiary under the contract. Free 2012 tax forms Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. Free 2012 tax forms Nondeductible premiums. Free 2012 tax forms   You cannot deduct premiums on the following kinds of insurance. Free 2012 tax forms Self-insurance reserve funds. Free 2012 tax forms You cannot deduct amounts credited to a reserve set up for self-insurance. Free 2012 tax forms This applies even if you cannot get business insurance coverage for certain business risks. Free 2012 tax forms However, your actual losses may be deductible. Free 2012 tax forms For more information, see Publication 547, Casualties, Disasters, and Thefts. Free 2012 tax forms Loss of earnings. Free 2012 tax forms You cannot deduct premiums for a policy that pays for your lost earnings due to sickness or disability. Free 2012 tax forms However, see item (8) in the previous list. Free 2012 tax forms Certain life insurance and annuities. Free 2012 tax forms For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. Free 2012 tax forms You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. Free 2012 tax forms A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. Free 2012 tax forms For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. Free 2012 tax forms The disallowance applies without regard to whom the policy covers. Free 2012 tax forms Insurance to secure a loan. Free 2012 tax forms If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. Free 2012 tax forms Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. Free 2012 tax forms In the event of death, the proceeds of the policy are not taxed as income even if they are used to liquidate the debt. Free 2012 tax forms Self-employed health insurance deduction. Free 2012 tax forms   You may be able to deduct the amount you paid for medical and dental insurance and qualified long-term care insurance for you and your family. Free 2012 tax forms How to figure the deduction. Free 2012 tax forms   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. Free 2012 tax forms However, if any of the following apply, you must use the worksheet in chapter 6 of Publication 535. Free 2012 tax forms You have more than one source of income subject to self-employment tax. Free 2012 tax forms You file Form 2555 or Form 2555-EZ (relating to foreign earned income). Free 2012 tax forms You are using amounts paid for qualified long-term care insurance to figure the deduction. Free 2012 tax forms Prepayment. Free 2012 tax forms   You cannot deduct expenses in advance, even if you pay them in advance. Free 2012 tax forms This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. Free 2012 tax forms Example. Free 2012 tax forms In 2013, you signed a 3-year insurance contract. Free 2012 tax forms Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. Free 2012 tax forms You can deduct in 2014 and 2015 the premium allocable to those years. Free 2012 tax forms More information. Free 2012 tax forms   For more information about deducting insurance, see chapter 6 in Publication 535. Free 2012 tax forms Interest You can generally deduct as a business expense all interest you pay or accrue during the tax year on debts related to your business. Free 2012 tax forms Interest relates to your business if you use the proceeds of the loan for a business expense. Free 2012 tax forms It does not matter what type of property secures the loan. Free 2012 tax forms You can deduct interest on a debt only if you meet all of the following requirements. Free 2012 tax forms You are legally liable for that debt. Free 2012 tax forms Both you and the lender intend that the debt be repaid. Free 2012 tax forms You and the lender have a true debtor-creditor relationship. Free 2012 tax forms You cannot deduct on Schedule C or C-EZ the interest you paid on personal loans. Free 2012 tax forms If a loan is part business and part personal, you must divide the interest between the personal part and the business part. Free 2012 tax forms Example. Free 2012 tax forms In 2013, you paid $600 interest on a car loan. Free 2012 tax forms During 2013, you used the car 60% for business and 40% for personal purposes. Free 2012 tax forms You are claiming actual expenses on the car. Free 2012 tax forms You can only deduct $360 (60% × $600) for 2013 on Schedule C or C-EZ. Free 2012 tax forms The remaining interest of $240 is a nondeductible personal expense. Free 2012 tax forms More information. Free 2012 tax forms   For more information about deducting interest, see chapter 4 in Publication 535. Free 2012 tax forms That chapter explains the following items. Free 2012 tax forms Interest you can deduct. Free 2012 tax forms Interest you cannot deduct. Free 2012 tax forms How to allocate interest between personal and business use. Free 2012 tax forms When to deduct interest. Free 2012 tax forms The rules for a below-market interest rate loan. Free 2012 tax forms (This is generally a loan on which no interest is charged or on which interest is charged at a rate below the applicable federal rate. Free 2012 tax forms ) Legal and Professional Fees Legal and professional fees, such as fees charged by accountants, that are ordinary and necessary expenses directly related to operating your business are deductible on Schedule C or C-EZ. Free 2012 tax forms However, you usually cannot deduct legal fees you pay to acquire business assets. Free 2012 tax forms Add them to the basis of the property. Free 2012 tax forms If the fees include payments for work of a personal nature (such as making a will), you can take a business deduction only for the part of the fee related to your business. Free 2012 tax forms The personal part of legal fees for producing or collecting taxable income, doing or keeping your job, or for tax advice may be deductible on Schedule A (Form 1040) if you itemize deductions. Free 2012 tax forms For more information, see Publication 529, Miscellaneous Deductions. Free 2012 tax forms Tax preparation fees. Free 2012 tax forms   You can deduct on Schedule C or C-EZ the cost of preparing that part of your tax return relating to your business as a sole proprietor or statutory employee. Free 2012 tax forms You can deduct the remaining cost on Schedule A (Form 1040) if you itemize your deductions. Free 2012 tax forms   You can also deduct on Schedule C or C-EZ the amount you pay or incur in resolving asserted tax deficiencies for your business as a sole proprietor or statutory employee. Free 2012 tax forms Pension Plans You can set up and maintain the following small business retirement plans for yourself and your employees. Free 2012 tax forms SEP (Simplified Employee Pension) plans. Free 2012 tax forms SIMPLE (Savings Incentive Match Plan for Employees) plans. Free 2012 tax forms Qualified plans (including Keogh or H. Free 2012 tax forms R. Free 2012 tax forms 10 plans). Free 2012 tax forms SEP, SIMPLE, and qualified plans offer you and your employees a tax favored way to save for retirement. Free 2012 tax forms You can deduct contributions you make to the plan for your employees on line 19 of Schedule C. Free 2012 tax forms If you are a sole proprietor, you can deduct contributions you make to the plan for yourself on line 28 of Form 1040. Free 2012 tax forms You can also deduct trustees' fees if contributions to the plan do not cover them. Free 2012 tax forms Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Free 2012 tax forms You may also be able to claim a tax credit of 50% of the first $1,000 of qualified startup costs if you begin a new qualified defined benefit or defined contribution plan (including a 401(k) plan), SIMPLE plan, or simplified employee pension. Free 2012 tax forms Under certain plans, employees can have you contribute limited amounts of their before-tax pay to a plan. Free 2012 tax forms These amounts (and earnings on them) are generally tax free until your employees receive distributions from the plan. Free 2012 tax forms For more information on retirement plans for small business, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Free 2012 tax forms Publication 590, Individual Retirement Arrangements (IRAs), discusses other tax favored ways to save for retirement. Free 2012 tax forms Rent Expense Rent is any amount you pay for the use of property you do not own. Free 2012 tax forms In general, you can deduct rent as a business expense only if the rent is for property you use in your business. Free 2012 tax forms If you have or will receive equity in or title to the property, you cannot deduct the rent. Free 2012 tax forms Unreasonable rent. Free 2012 tax forms   You cannot take a rental deduction for unreasonable rents. Free 2012 tax forms Ordinarily, the issue of reasonableness arises only if you and the lessor are related. Free 2012 tax forms Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. Free 2012 tax forms Rent is not unreasonable just because it is figured as a percentage of gross receipts. Free 2012 tax forms   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. Free 2012 tax forms For a list of the other related persons, see section 267 of the Internal Revenue Code. Free 2012 tax forms Rent on your home. Free 2012 tax forms   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. Free 2012 tax forms You must meet the requirements for business use of your home. Free 2012 tax forms For more information, see Business Use of Your Home , later. Free 2012 tax forms Rent paid in advance. Free 2012 tax forms   Generally, rent paid in your business is deductible in the year paid or accrued. Free 2012 tax forms If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. Free 2012 tax forms You can deduct the rest of your payment only over the period to which it applies. Free 2012 tax forms More information. Free 2012 tax forms   For more information about rent, see chapter 3 in Publication 535. Free 2012 tax forms Taxes You can deduct on Schedule C or C-EZ various federal, state, local, and foreign taxes directly attributable to your business. Free 2012 tax forms Income taxes. Free 2012 tax forms   You can deduct on Schedule C or C-EZ a state tax on gross income (as distinguished from net income) directly attributable to your business. Free 2012 tax forms You can deduct other state and local income taxes on Schedule A (Form 1040) if you itemize your deductions. Free 2012 tax forms Do not deduct federal income tax. Free 2012 tax forms Employment taxes. Free 2012 tax forms   You can deduct the social security, Medicare, and federal unemployment (FUTA) taxes you paid out of your own funds as an employer. Free 2012 tax forms Employment taxes are discussed briefly in chapter 1. Free 2012 tax forms You can also deduct payments you made as an employer to a state unemployment compensation fund or to a state disability benefit fund. Free 2012 tax forms Deduct these payments as taxes. Free 2012 tax forms Self-employment tax. Free 2012 tax forms   You can deduct one-half of your self-employment tax on line 27 of Form 1040. Free 2012 tax forms Self-employment tax is discussed in chapters 1 and 10. Free 2012 tax forms Personal property tax. Free 2012 tax forms   You can deduct on Schedule C or C-EZ any tax imposed by a state or local government on personal property used in your business. Free 2012 tax forms   You can also deduct registration fees for the right to use property within a state or local area. Free 2012 tax forms Example. Free 2012 tax forms May and Julius Winter drove their car 7,000 business miles out of a total of 10,000 miles. Free 2012 tax forms They had to pay $25 for their annual state license tags and $20 for their city registration sticker. Free 2012 tax forms They also paid $235 in city personal property tax on the car, for a total of $280. Free 2012 tax forms They are claiming their actual car expenses. Free 2012 tax forms Because they used the car 70% for business, they can deduct 70% of the $280, or $196, as a business expense. Free 2012 tax forms Real estate taxes. Free 2012 tax forms   You can deduct on Schedule C or C-EZ the real estate taxes you pay on your business property. Free 2012 tax forms Deductible real estate taxes are any state, local, or foreign taxes on real estate levied for the general public welfare. Free 2012 tax forms The taxing authority must base the taxes on the assessed value of the real estate and charge them uniformly against all property under its jurisdiction. Free 2012 tax forms   For more information about real estate taxes, see chapter 5 in Publication 535. Free 2012 tax forms That chapter explains special rules for deducting the following items. Free 2012 tax forms Taxes for local benefits, such as those for sidewalks, streets, water mains, and sewer lines. Free 2012 tax forms Real estate taxes when you buy or sell property during the year. Free 2012 tax forms Real estate taxes if you use an accrual method of accounting and choose to accrue real estate tax related to a definite period ratably over that period. Free 2012 tax forms Sales tax. Free 2012 tax forms   Treat any sales tax you pay on a service or on the purchase or use of property as part of the cost of the service or property. Free 2012 tax forms If the service or the cost or use of the property is a deductible business expense, you can deduct the tax as part of that service or cost. Free 2012 tax forms If the property is merchandise bought for resale, the sales tax is part of the cost of the merchandise. Free 2012 tax forms If the property is depreciable, add the sales tax to the basis for depreciation. Free 2012 tax forms For information on the basis of property, see Publication 551, Basis of Assets. Free 2012 tax forms    Do not deduct state and local sales taxes imposed on the buyer that you must collect and pay over to the state or local government. Free 2012 tax forms Do not include these taxes in gross receipts or sales. Free 2012 tax forms Excise taxes. Free 2012 tax forms   You can deduct on Schedule C or C-EZ all excise taxes that are ordinary and necessary expenses of carrying on your business. Free 2012 tax forms Excise taxes are discussed briefly in chapter 1. Free 2012 tax forms Fuel taxes. Free 2012 tax forms   Taxes on gasoline, diesel fuel, and other motor fuels you use in your business are usually included as part of the cost of the fuel. Free 2012 tax forms Do not deduct these taxes as a separate item. Free 2012 tax forms   You may be entitled to a credit or refund for federal excise tax you paid on fuels used for certain purposes. Free 2012 tax forms For more information, see Publication 510, Excise Taxes. Free 2012 tax forms Travel, Meals, and Entertainment This section briefly explains the kinds of travel and entertainment expenses you can deduct on Schedule C or C-EZ. Free 2012 tax forms Table 8-1. Free 2012 tax forms When Are Entertainment Expenses Deductible? (Note. Free 2012 tax forms The following is a summary of the rules for deducting entertainment expenses. Free 2012 tax forms For more details about these rules, see Publication 463. Free 2012 tax forms ) General rule You can deduct ordinary and necessary expenses to entertain a client, customer, or employee if the expenses meet the directly-related test or the associated test. Free 2012 tax forms Definitions Entertainment includes any activity generally considered to provide entertainment, amusement, or recreation, and includes meals provided to a customer or client. Free 2012 tax forms An ordinary expense is one that is common and accepted in your field of business, trade, or profession. Free 2012 tax forms A necessary expense is one that is helpful and appropriate, although not necessarily required, for your business. Free 2012 tax forms Tests to be met Directly-related test Entertainment took place in a clear business setting, or Main purpose of entertainment was the active conduct of business, and You did engage in business with the person during the entertainment period, and You had more than a general expectation of getting income or some other specific business benefit. Free 2012 tax forms   Associated test Entertainment is associated with your trade or business, and Entertainment directly precedes or follows a substantial business discussion. Free 2012 tax forms Other rules You cannot deduct the cost of your meal as an entertainment expense if you are claiming the meal as a travel expense. Free 2012 tax forms You cannot deduct expenses that are lavish or extravagant under the circumstances. Free 2012 tax forms You generally can deduct only 50% of your unreimbursed entertainment expenses. Free 2012 tax forms Travel expenses. Free 2012 tax forms   These are the ordinary and necessary expenses of traveling away from home for your business. Free 2012 tax forms You are traveling away from home if both the following conditions are met. Free 2012 tax forms Your duties require you to be away from the general area of your tax home (defined later) substantially longer than an ordinary day's work. Free 2012 tax forms You need to get sleep or rest to meet the demands of your work while away from home. Free 2012 tax forms Generally, your tax home is your regular place of business, regardless of where you maintain your family home. Free 2012 tax forms It includes the entire city or general area in which your business is located. Free 2012 tax forms See Publication 463 for more information. Free 2012 tax forms   The following is a brief discussion of the expenses you can deduct. Free 2012 tax forms Transportation. Free 2012 tax forms   You can deduct the cost of travel by airplane, train, bus, or car between your home and your business destination. Free 2012 tax forms Taxi, commuter bus, and limousine. Free 2012 tax forms   You can deduct fares for these and other types of transportation between the airport or station and your hotel, or between the hotel and your work location away from home. Free 2012 tax forms Baggage and shipping. Free 2012 tax forms   You can deduct the cost of sending baggage and sample or display material between your regular and temporary work locations. Free 2012 tax forms Car or truck. Free 2012 tax forms   You can deduct the costs of operating and maintaining your vehicle when traveling away from home on business. Free 2012 tax forms You can deduct actual expenses or the standard mileage rate (discussed earlier under Car and Truck Expenses), as well as business-related tolls and parking. Free 2012 tax forms If you rent a car while away from home on business, you can deduct only the business-use portion of the expenses. Free 2012 tax forms Meals and lodging. Free 2012 tax forms   You can deduct the cost of meals and lodging if your business trip is overnight or long enough that you need to stop for sleep or rest to properly perform your duties. Free 2012 tax forms In most cases, you can deduct only 50% of your meal expenses. Free 2012 tax forms Cleaning. Free 2012 tax forms   You can deduct the costs of dry cleaning and laundry while on your business trip. Free 2012 tax forms Telephone. Free 2012 tax forms   You can deduct the cost of business calls while on your business trip, including business communication by fax machine or other communication devices. Free 2012 tax forms Tips. Free 2012 tax forms   You can deduct the tips you pay for any expense in this list. Free 2012 tax forms More information. Free 2012 tax forms   For more information about travel expenses, see Publication 463. Free 2012 tax forms Entertainment expenses. Free 2012 tax forms   You may be able to deduct business-related entertainment expenses for entertaining a client, customer, or employee. Free 2012 tax forms In most cases, you can deduct only 50% of these expenses. Free 2012 tax forms   The following are examples of entertainment expenses. Free 2012 tax forms Entertaining guests at nightclubs, athletic clubs, theaters, or sporting events. Free 2012 tax forms Providing meals, a hotel suite, or a car to business customers or their families. Free 2012 tax forms To be deductible, the expenses must meet the rules listed in Table 8-1. Free 2012 tax forms For details about these rules, see Publication 463. Free 2012 tax forms Reimbursing your employees for expenses. Free 2012 tax forms   You generally can deduct the amount you reimburse your employees for travel and entertainment expenses. Free 2012 tax forms The reimbursement you deduct and the manner in which you deduct it depend in part on whether you reimburse the expenses under an accountable plan or a nonaccountable plan. Free 2012 tax forms For details, see chapter 11 in Publication 535. Free 2012 tax forms That chapter explains accountable and nonaccountable plans and tells you whether to report the reimbursement on your employee's Form W-2, Wage and Tax Statement. Free 2012 tax forms Business Use of Your Home To deduct expenses related to the part of your home used for business, you must meet specific requirements. Free 2012 tax forms Even then, your deduction may be limited. Free 2012 tax forms To qualify to claim expenses for business use of your home, you must meet the following tests. Free 2012 tax forms Your use of the business part of your home must be: Exclusive (however, see Exceptions to exclusive use , later), Regular, For your business, and The business part of your home must be one of the following: Your principal place of business (defined later), A place where you meet or deal with patients, clients, or customers in the normal course of your business, or A separate structure (not attached to your home) you use in connection with your business. Free 2012 tax forms Exclusive use. Free 2012 tax forms   To qualify under the exclusive use test, you must use a specific area of your home only for your trade or business. Free 2012 tax forms The area used for business can be a room or other separately identifiable space. Free 2012 tax forms The space does not need to be marked off by a permanent partition. Free 2012 tax forms   You do not meet the requirements of the exclusive use test if you use the area in question both for business and for personal purposes. Free 2012 tax forms Example. Free 2012 tax forms You are an attorney and use a den in your home to write legal briefs and prepare clients' tax returns. Free 2012 tax forms Your family also uses the den for recreation. Free 2012 tax forms The den is not used exclusively in your profession, so you cannot claim a business deduction for its use. Free 2012 tax forms Exceptions to exclusive use. Free 2012 tax forms   You do not have to meet the exclusive use test if you use part of your home in either of the following ways. Free 2012 tax forms For the storage of inventory or product samples. Free 2012 tax forms As a daycare facility. Free 2012 tax forms For an explanation of these exceptions, see Publication 587, Business Use of Your Home (Including Use by Daycare Providers). Free 2012 tax forms Regular use. Free 2012 tax forms   To qualify under the regular use test, you must use a specific area of your home for business on a continuing basis. Free 2012 tax forms You do not meet the test if your business use of the area is only occasional or incidental, even if you do not use that area for any other purpose. Free 2012 tax forms Principal place of business. Free 2012 tax forms   You can have more than one business location, including your home, for a single trade or business. Free 2012 tax forms To qualify to deduct the expenses for the business use of your home under the principal place of business test, your home must be your principal place of business for that business. Free 2012 tax forms To determine your principal place of business, you must consider all the facts and circumstances. Free 2012 tax forms   Your home office will qualify as your principal place of business for deducting expenses for its use if you meet the following requirements. Free 2012 tax forms You use it exclusively and regularly for administrative or management activities of your business. Free 2012 tax forms You have no other fixed location where you conduct substantial administrative or management activities of your business. Free 2012 tax forms   Alternatively, if you use your home exclusively and regularly for your business, but your home office does not qualify as your principal place of business based on the previous rules, you determine your principal place of business based on the following factors. Free 2012 tax forms The relative importance of the activities performed at each location. Free 2012 tax forms If the relative importance factor does not determine your principal place of business, you can also consider the time spent at each location. Free 2012 tax forms   If, after considering your business locations, your home cannot be identified as your principal place of business, you cannot deduct home office expenses. Free 2012 tax forms However, for other ways to qualify to deduct home office expenses, see Publication 587. Free 2012 tax forms Deduction limit. Free 2012 tax forms   If your gross income from the business use of your home equals or exceeds your total business expenses (including depreciation), you can deduct all your business expenses related to the use of your home. Free 2012 tax forms If your gross income from the business use is less than your total business expenses, your deduction for certain expenses for the business use of your home is limited. Free 2012 tax forms   Your deduction of otherwise nondeductible expenses, such as insurance, utilities, and depreciation (with depreciation taken last), allocable to the business is limited to the gross income from the business use of your home minus the sum of the following. Free 2012 tax forms The business part of expenses you could deduct even if you did not use your home for business (such as mortgage interest, real estate taxes, and casualty and theft losses that are allowable as itemized deductions on Schedule A (Form 1040)). Free 2012 tax forms The business expenses that relate to the business activity in the home (for example, business phone, supplies, and depreciation on equipment), but not to the use of the home itself. Free 2012 tax forms Do not include in (2) above your deduction for one-half of your self-employment tax. Free 2012 tax forms   Use Form 8829, Expenses for Business Use of Your Home, to figure your deduction. Free 2012 tax forms New simplified method. Free 2012 tax forms    The IRS now provides a simplified method to determine your expenses for business use of your home. Free 2012 tax forms The simplified method is an alternative to calculating and substantiating actual expenses. Free 2012 tax forms In most cases, you will figure your deduction by multiplying $5 by the area of your home used for a qualified business use. Free 2012 tax forms The area you use to figure your deduction is limited to 300 square feet. Free 2012 tax forms For more information, see the Instructions for Schedule C. Free 2012 tax forms More information. Free 2012 tax forms   For more information on deducting expenses for the business use of your home, see Publication 587. Free 2012 tax forms Other Expenses You Can Deduct You may also be able to deduct the following expenses. Free 2012 tax forms See Publication 535 to find out whether you can deduct them. Free 2012 tax forms Advertising. Free 2012 tax forms Bank fees. Free 2012 tax forms Donations to business organizations. Free 2012 tax forms Education expenses. Free 2012 tax forms Energy efficient commercial buildings deduction expenses. Free 2012 tax forms Impairment-related expenses. Free 2012 tax forms Interview expense allowances. Free 2012 tax forms Licenses and regulatory fees. Free 2012 tax forms Moving machinery. Free 2012 tax forms Outplacement services. Free 2012 tax forms Penalties and fines you pay for late performance or nonperformance of a contract. Free 2012 tax forms Repairs that keep your property in a normal efficient operating condition. Free 2012 tax forms Repayments of income. Free 2012 tax forms Subscriptions to trade or professional publications. Free 2012 tax forms Supplies and materials. Free 2012 tax forms Utilities. Free 2012 tax forms Expenses You Cannot Deduct You usually cannot deduct the following as business expenses. Free 2012 tax forms For more information, see Publication 535. Free 2012 tax forms Bribes and kickbacks. Free 2012 tax forms Charitable contributions. Free 2012 tax forms Demolition expenses or losses. Free 2012 tax forms Dues to business, social, athletic, luncheon, sporting, airline, and hotel clubs. Free 2012 tax forms Lobbying expenses. Free 2012 tax forms Penalties and fines you pay to a governmental agency or instrumentality because you broke the law. Free 2012 tax forms Personal, living, and family expenses. Free 2012 tax forms Political contributions. Free 2012 tax forms Repairs that add to the value of your property or significantly increase its life. Free 2012 tax forms Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Find Forms and Information by Topic Using IRS Tax Map

Use the links below to test our new topic lookup tool and provide comments to us. Your comments will help to expand and improve the quality of this service.

Note: You will need to click a button that says "Leave IRS Site" - please continue!  IRS Tax Map contains official IRS information, it's just delivered from a different government web site.

Try IRS Tax Map now.

Send us your comments

Page Last Reviewed or Updated: 24-Mar-2014

The Free 2012 Tax Forms

Free 2012 tax forms 12. Free 2012 tax forms   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free 2012 tax forms Free help with your tax return. Free 2012 tax forms   You can get free help preparing your return nationwide from IRS-certified volunteers. Free 2012 tax forms The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free 2012 tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free 2012 tax forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free 2012 tax forms In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free 2012 tax forms To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free 2012 tax forms gov, download the IRS2Go app, or call 1-800-906-9887. Free 2012 tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free 2012 tax forms To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free 2012 tax forms aarp. Free 2012 tax forms org/money/taxaide or call 1-888-227-7669. Free 2012 tax forms For more information on these programs, go to IRS. Free 2012 tax forms gov and enter “VITA” in the search box. Free 2012 tax forms Internet. Free 2012 tax forms    IRS. Free 2012 tax forms gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free 2012 tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. Free 2012 tax forms Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free 2012 tax forms Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free 2012 tax forms gov or download the IRS2Go app and select the Refund Status option. Free 2012 tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. Free 2012 tax forms Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free 2012 tax forms You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 2012 tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free 2012 tax forms Use the Interactive Tax Assistant (ITA) to research your tax questions. Free 2012 tax forms No need to wait on the phone or stand in line. Free 2012 tax forms The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free 2012 tax forms When you reach the response screen, you can print the entire interview and the final response for your records. Free 2012 tax forms New subject areas are added on a regular basis. Free 2012 tax forms  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free 2012 tax forms gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free 2012 tax forms You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free 2012 tax forms The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free 2012 tax forms When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free 2012 tax forms Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free 2012 tax forms You can also ask the IRS to mail a return or an account transcript to you. Free 2012 tax forms Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free 2012 tax forms gov or by calling 1-800-908-9946. Free 2012 tax forms Tax return and tax account transcripts are generally available for the current year and the past three years. Free 2012 tax forms Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free 2012 tax forms Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free 2012 tax forms If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free 2012 tax forms Check the status of your amended return using Where's My Amended Return? Go to IRS. Free 2012 tax forms gov and enter Where's My Amended Return? in the search box. Free 2012 tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free 2012 tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. Free 2012 tax forms Make a payment using one of several safe and convenient electronic payment options available on IRS. Free 2012 tax forms gov. Free 2012 tax forms Select the Payment tab on the front page of IRS. Free 2012 tax forms gov for more information. Free 2012 tax forms Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free 2012 tax forms Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free 2012 tax forms gov. Free 2012 tax forms Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free 2012 tax forms Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free 2012 tax forms gov. Free 2012 tax forms Request an Electronic Filing PIN by going to IRS. Free 2012 tax forms gov and entering Electronic Filing PIN in the search box. Free 2012 tax forms Download forms, instructions and publications, including accessible versions for people with disabilities. Free 2012 tax forms Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free 2012 tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free 2012 tax forms An employee can answer questions about your tax account or help you set up a payment plan. Free 2012 tax forms Before you visit, check the Office Locator on IRS. Free 2012 tax forms gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free 2012 tax forms If you have a special need, such as a disability, you can request an appointment. Free 2012 tax forms Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free 2012 tax forms Apply for an Employer Identification Number (EIN). Free 2012 tax forms Go to IRS. Free 2012 tax forms gov and enter Apply for an EIN in the search box. Free 2012 tax forms Read the Internal Revenue Code, regulations, or other official guidance. Free 2012 tax forms Read Internal Revenue Bulletins. Free 2012 tax forms Sign up to receive local and national tax news and more by email. Free 2012 tax forms Just click on “subscriptions” above the search box on IRS. Free 2012 tax forms gov and choose from a variety of options. Free 2012 tax forms Phone. Free 2012 tax forms    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free 2012 tax forms Download the free IRS2Go app from the iTunes app store or from Google Play. Free 2012 tax forms Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free 2012 tax forms gov, or download the IRS2Go app. Free 2012 tax forms Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free 2012 tax forms The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free 2012 tax forms Most VITA and TCE sites offer free electronic filing. Free 2012 tax forms Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free 2012 tax forms Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free 2012 tax forms Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free 2012 tax forms If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free 2012 tax forms The IRS issues more than 9 out of 10 refunds in less than 21 days. Free 2012 tax forms Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 2012 tax forms Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free 2012 tax forms The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free 2012 tax forms Note, the above information is for our automated hotline. Free 2012 tax forms Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free 2012 tax forms Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free 2012 tax forms You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free 2012 tax forms It can take up to 3 weeks from the date you mailed it to show up in our system. Free 2012 tax forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free 2012 tax forms You should receive your order within 10 business days. Free 2012 tax forms Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free 2012 tax forms If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free 2012 tax forms Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free 2012 tax forms The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free 2012 tax forms These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free 2012 tax forms Walk-in. Free 2012 tax forms   You can find a selection of forms, publications and services — in-person. Free 2012 tax forms Products. Free 2012 tax forms You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free 2012 tax forms Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free 2012 tax forms Services. Free 2012 tax forms You can walk in to your local TAC for face-to-face tax help. Free 2012 tax forms An employee can answer questions about your tax account or help you set up a payment plan. Free 2012 tax forms Before visiting, use the Office Locator tool on IRS. Free 2012 tax forms gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free 2012 tax forms Mail. Free 2012 tax forms   You can send your order for forms, instructions, and publications to the address below. Free 2012 tax forms You should receive a response within 10 business days after your request is received. Free 2012 tax forms Internal Revenue Service 1201 N. Free 2012 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free 2012 tax forms The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free 2012 tax forms Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free 2012 tax forms   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free 2012 tax forms We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free 2012 tax forms You face (or your business is facing) an immediate threat of adverse action. Free 2012 tax forms You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free 2012 tax forms   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free 2012 tax forms Here's why we can help: TAS is an independent organization within the IRS. Free 2012 tax forms Our advocates know how to work with the IRS. Free 2012 tax forms Our services are free and tailored to meet your needs. Free 2012 tax forms We have offices in every state, the District of Columbia, and Puerto Rico. Free 2012 tax forms   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Free 2012 tax forms irs. Free 2012 tax forms gov/Advocate, or call us toll-free at 1-877-777-4778. Free 2012 tax forms   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free 2012 tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free 2012 tax forms Low Income Taxpayer Clinics. Free 2012 tax forms   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Free 2012 tax forms Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free 2012 tax forms Visit www. Free 2012 tax forms irs. Free 2012 tax forms gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free 2012 tax forms Prev  Up  Next   Home   More Online Publications