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 E File Taxes 2012

Tax VolunteerFiling Late Returns1040nr Tax CalculatorIrsWhere Can Ie File My State Taxes For Free2011 Income Tax BracketsCan You E File A 1040xGo 2011 Taxes 2013Online 1040ez FormAmend TaxesCan I Efile My 2012 Tax Return1040 Ez FormsIrs Form 1040ez Fillable2011 Form 1040xH&r Free Federal Tax FilingHow To File An AmendmentHow To Amend A Tax Return 2012Irs Gov 2012 Tax FormsIrs FreefileForm 1040ezFiling State Taxes Online For FreeForm 1040a Tax TablesTax Returns For StudentsI Need To File 2010 TaxesTurbo TaxFree Downloadable Irs Tax FormsForgot To File 2012 Taxes2014 Ez Tax FormsFederal Tax Ez FormState Income Taxes 2012Free Tax Preparation SitesHow To File Self Employed Taxes Step By StepFiling State TaxFilling Out 1040x Online1040x Online FreeMilitary Tax Return CalculatorFor 1040xFree Tax PreparationFree State Income TaxFile 1040nr Online

Free E File Taxes 2012

Free e file taxes 2012 5. Free e file taxes 2012   Wages, Salaries, and Other Earnings Table of Contents Reminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. Free e file taxes 2012 Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Reminder Foreign income. Free e file taxes 2012   If you are a U. Free e file taxes 2012 S. Free e file taxes 2012 citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. Free e file taxes 2012 S. Free e file taxes 2012 law. Free e file taxes 2012 This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. Free e file taxes 2012 This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). Free e file taxes 2012 If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. Free e file taxes 2012 For details, see Publication 54, Tax Guide for U. Free e file taxes 2012 S. Free e file taxes 2012 Citizens and Resident Aliens Abroad. Free e file taxes 2012 Introduction This chapter discusses compensation received for services as an employee, such as wages, salaries, and fringe benefits. Free e file taxes 2012 The following topics are included. Free e file taxes 2012 Bonuses and awards. Free e file taxes 2012 Special rules for certain employees. Free e file taxes 2012 Sickness and injury benefits. Free e file taxes 2012 The chapter explains what income is included in the employee's gross income and what is not included. Free e file taxes 2012 Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income Employee Compensation This section discusses various types of employee compensation including fringe benefits, retirement plan contributions, stock options, and restricted property. Free e file taxes 2012 Form W-2. Free e file taxes 2012    If you are an employee, you should receive Form W-2 from your employer showing the pay you received for your services. Free e file taxes 2012 Include your pay on line 7 of Form 1040 or Form 1040A, or on line 1 of Form 1040EZ, even if you do not receive a Form W-2. Free e file taxes 2012   If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. Free e file taxes 2012 These wages must be included on line 7 of Form 1040. Free e file taxes 2012 See Form 8919 for more information. Free e file taxes 2012 Childcare providers. Free e file taxes 2012    If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. Free e file taxes 2012 If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Free e file taxes 2012 You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. Free e file taxes 2012 Babysitting. Free e file taxes 2012   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. Free e file taxes 2012 Miscellaneous Compensation This section discusses different types of employee compensation. Free e file taxes 2012 Advance commissions and other earnings. Free e file taxes 2012   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. Free e file taxes 2012    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. Free e file taxes 2012 If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), or you may be able to take a credit for that year. Free e file taxes 2012 See Repayments in chapter 12. Free e file taxes 2012 Allowances and reimbursements. Free e file taxes 2012    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463. Free e file taxes 2012 If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. Free e file taxes 2012 Back pay awards. Free e file taxes 2012    Include in income amounts you are awarded in a settlement or judgment for back pay. Free e file taxes 2012 These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. Free e file taxes 2012 They should be reported to you by your employer on Form W-2. Free e file taxes 2012 Bonuses and awards. Free e file taxes 2012   Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. Free e file taxes 2012 These include prizes such as vacation trips for meeting sales goals. Free e file taxes 2012 If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. Free e file taxes 2012 However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. Free e file taxes 2012 Employee achievement award. Free e file taxes 2012   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. Free e file taxes 2012 However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. Free e file taxes 2012 Your employer can tell you whether your award is a qualified plan award. Free e file taxes 2012 Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. Free e file taxes 2012   However, the exclusion does not apply to the following awards: A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. Free e file taxes 2012 A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. Free e file taxes 2012 Example. Free e file taxes 2012 Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. Free e file taxes 2012 Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. Free e file taxes 2012 However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 – $1,600) in his income. Free e file taxes 2012 Differential wage payments. Free e file taxes 2012   This is any payment made to you by an employer for any period during which you are, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages you would have received from the employer during that period. Free e file taxes 2012 These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. Free e file taxes 2012 The payments are reported as wages on Form W-2. Free e file taxes 2012 Government cost-of-living allowances. Free e file taxes 2012   Most payments received by U. Free e file taxes 2012 S. Free e file taxes 2012 Government civilian employees for working abroad are taxable. Free e file taxes 2012 However, certain cost-of-living allowances are tax free. Free e file taxes 2012 Publication 516, U. Free e file taxes 2012 S. Free e file taxes 2012 Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. Free e file taxes 2012 Nonqualified deferred compensation plans. Free e file taxes 2012   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. Free e file taxes 2012 This amount is shown on Form W-2, box 12, using code Y. Free e file taxes 2012 This amount is not included in your income. Free e file taxes 2012   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. Free e file taxes 2012 This amount is included in your wages shown on Form W-2, box 1. Free e file taxes 2012 It is also shown on Form W-2, box 12, using code Z. Free e file taxes 2012 Note received for services. Free e file taxes 2012    If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. Free e file taxes 2012 When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. Free e file taxes 2012 Do not include that part again in your income. Free e file taxes 2012 Include the rest of the payment in your income in the year of payment. Free e file taxes 2012   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. Free e file taxes 2012 Severance pay. Free e file taxes 2012   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. Free e file taxes 2012 Accrued leave payment. Free e file taxes 2012    If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. Free e file taxes 2012   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. Free e file taxes 2012 You can reduce gross wages by the amount you repaid in the same tax year in which you received it. Free e file taxes 2012 Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on the return and the wages on your Forms W-2. Free e file taxes 2012 Outplacement services. Free e file taxes 2012   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. Free e file taxes 2012    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). Free e file taxes 2012 Sick pay. Free e file taxes 2012   Pay you receive from your employer while you are sick or injured is part of your salary or wages. Free e file taxes 2012 In addition, you must include in your income sick pay benefits received from any of the following payers: A welfare fund. Free e file taxes 2012 A state sickness or disability fund. Free e file taxes 2012 An association of employers or employees. Free e file taxes 2012 An insurance company, if your employer paid for the plan. Free e file taxes 2012 However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. Free e file taxes 2012 For more information, see Publication 525. Free e file taxes 2012 Social security and Medicare taxes paid by employer. Free e file taxes 2012   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. Free e file taxes 2012 The payment also is treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. Free e file taxes 2012 However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. Free e file taxes 2012 Stock appreciation rights. Free e file taxes 2012   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. Free e file taxes 2012 When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. Free e file taxes 2012 You include the cash payment in your income in the year you use the right. Free e file taxes 2012 Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. Free e file taxes 2012 Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. Free e file taxes 2012 Accounting period. Free e file taxes 2012   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. Free e file taxes 2012 Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. Free e file taxes 2012 The general rule: benefits are reported for a full calendar year (January 1–December 31). Free e file taxes 2012 The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. Free e file taxes 2012 For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. Free e file taxes 2012  Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. Free e file taxes 2012   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). Free e file taxes 2012 Form W-2. Free e file taxes 2012   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. Free e file taxes 2012 Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). Free e file taxes 2012 However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). Free e file taxes 2012 Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. Free e file taxes 2012 Benefits you receive from the plan may be taxable, as explained later under Sickness and Injury Benefits . Free e file taxes 2012 For information on the items covered in this section, other than Long-term care coverage, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Free e file taxes 2012 Long-term care coverage. Free e file taxes 2012    Contributions by your employer to provide coverage for long-term care services generally are not included in your income. Free e file taxes 2012 However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. Free e file taxes 2012 This amount will be reported as wages in box 1 of your Form W-2. Free e file taxes 2012   Contributions you make to the plan are discussed in Publication 502, Medical and Dental Expenses. Free e file taxes 2012 Archer MSA contributions. Free e file taxes 2012    Contributions by your employer to your Archer MSA generally are not included in your income. Free e file taxes 2012 Their total will be reported in box 12 of Form W-2 with code R. Free e file taxes 2012 You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. Free e file taxes 2012 File the form with your return. Free e file taxes 2012 Health flexible spending arrangement (health FSA). Free e file taxes 2012   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. Free e file taxes 2012 Note. Free e file taxes 2012 Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. Free e file taxes 2012 The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. Free e file taxes 2012 For more information, see Notice 2012-40, 2012-26 I. Free e file taxes 2012 R. Free e file taxes 2012 B. Free e file taxes 2012 1046, available at www. Free e file taxes 2012 irs. Free e file taxes 2012 gov/irb/2012-26 IRB/ar09. Free e file taxes 2012 html. Free e file taxes 2012 Health reimbursement arrangement (HRA). Free e file taxes 2012   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. Free e file taxes 2012 Health savings accounts (HSA). Free e file taxes 2012   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. Free e file taxes 2012 Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. Free e file taxes 2012 Contributions made by your employer are not included in your income. Free e file taxes 2012 Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. Free e file taxes 2012 Distributions not used for qualified medical expenses are included in your income. Free e file taxes 2012 See Publication 969 for the requirements of an HSA. Free e file taxes 2012   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. Free e file taxes 2012 The contributions are treated as a distribution of money and are not included in the partner's gross income. Free e file taxes 2012 Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. Free e file taxes 2012 In both situations, the partner can deduct the contribution made to the partner's HSA. Free e file taxes 2012   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. Free e file taxes 2012 The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. Free e file taxes 2012 Qualified HSA funding distribution. Free e file taxes 2012   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. Free e file taxes 2012 See Publication 590 for the requirements for these qualified HSA funding distributions. Free e file taxes 2012 Failure to maintain eligibility. Free e file taxes 2012   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. Free e file taxes 2012 If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. Free e file taxes 2012 This income is also subject to an additional 10% tax. Free e file taxes 2012 Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. Free e file taxes 2012 See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. Free e file taxes 2012 Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. Free e file taxes 2012 They also are included as social security and Medicare wages in boxes 3 and 5. Free e file taxes 2012 However, they are not included as wages in box 1. Free e file taxes 2012 To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. Free e file taxes 2012 File the form with your return. Free e file taxes 2012 De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. Free e file taxes 2012 In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. Free e file taxes 2012 Holiday gifts. Free e file taxes 2012   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. Free e file taxes 2012 However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. Free e file taxes 2012 Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. Free e file taxes 2012 For more information, see Publication 970, Tax Benefits for Education. Free e file taxes 2012 Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. Free e file taxes 2012 However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. Free e file taxes 2012 For exceptions, see Entire cost excluded , and Entire cost taxed , later. Free e file taxes 2012 If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. Free e file taxes 2012 Also, it is shown separately in box 12 with code C. Free e file taxes 2012 Group-term life insurance. Free e file taxes 2012   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. Free e file taxes 2012 Permanent benefits. Free e file taxes 2012   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. Free e file taxes 2012 Your employer should be able to tell you the amount to include in your income. Free e file taxes 2012 Accidental death benefits. Free e file taxes 2012   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. Free e file taxes 2012 Former employer. Free e file taxes 2012   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. Free e file taxes 2012 Also, it is shown separately in box 12 with code C. Free e file taxes 2012 Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. Free e file taxes 2012 You must pay these taxes with your income tax return. Free e file taxes 2012 Include them on line 60, Form 1040, and follow the instructions for line 60. Free e file taxes 2012 For more information, see the Instructions for Form 1040. Free e file taxes 2012 Two or more employers. Free e file taxes 2012   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. Free e file taxes 2012 If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. Free e file taxes 2012 You must figure how much to include in your income. Free e file taxes 2012 Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. Free e file taxes 2012 Figuring the taxable cost. Free e file taxes 2012   Use the following worksheet to figure the amount to include in your income. Free e file taxes 2012     Worksheet 5-1. Free e file taxes 2012 Figuring the Cost of Group-Term Life Insurance To Include in Income 1. Free e file taxes 2012 Enter the total amount of your insurance coverage from your employer(s) 1. Free e file taxes 2012   2. Free e file taxes 2012 Limit on exclusion for employer-provided group-term life insurance coverage 2. Free e file taxes 2012 50,000 3. Free e file taxes 2012 Subtract line 2 from line 1 3. Free e file taxes 2012   4. Free e file taxes 2012 Divide line 3 by $1,000. Free e file taxes 2012 Figure to the nearest tenth 4. Free e file taxes 2012   5. Free e file taxes 2012 Go to Table 5-1. Free e file taxes 2012 Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Free e file taxes 2012   6. Free e file taxes 2012 Multiply line 4 by line 5 6. Free e file taxes 2012   7. Free e file taxes 2012 Enter the number of full months of coverage at this cost. Free e file taxes 2012 7. Free e file taxes 2012   8. Free e file taxes 2012 Multiply line 6 by line 7 8. Free e file taxes 2012   9. Free e file taxes 2012 Enter the premiums you paid per month 9. Free e file taxes 2012       10. Free e file taxes 2012 Enter the number of months you paid the premiums 10. Free e file taxes 2012       11. Free e file taxes 2012 Multiply line 9 by line 10. Free e file taxes 2012 11. Free e file taxes 2012   12. Free e file taxes 2012 Subtract line 11 from line 8. Free e file taxes 2012 Include this amount in your income as wages 12. Free e file taxes 2012      Table 5-1. Free e file taxes 2012 Cost of $1,000 of Group-Term Life Insurance for One Month Age Cost Under 25 $. Free e file taxes 2012 05 25 through 29 . Free e file taxes 2012 06 30 through 34 . Free e file taxes 2012 08 35 through 39 . Free e file taxes 2012 09 40 through 44 . Free e file taxes 2012 10 45 through 49 . Free e file taxes 2012 15 50 through 54 . Free e file taxes 2012 23 55 through 59 . Free e file taxes 2012 43 60 through 64 . Free e file taxes 2012 66 65 through 69 1. Free e file taxes 2012 27 70 and older 2. Free e file taxes 2012 06 Example. Free e file taxes 2012 You are 51 years old and work for employers A and B. Free e file taxes 2012 Both employers provide group-term life insurance coverage for you for the entire year. Free e file taxes 2012 Your coverage is $35,000 with employer A and $45,000 with employer B. Free e file taxes 2012 You pay premiums of $4. Free e file taxes 2012 15 a month under the employer B group plan. Free e file taxes 2012 You figure the amount to include in your income as shown in Worksheet 5-1. Free e file taxes 2012 Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated, later. Free e file taxes 2012 Worksheet 5-1. Free e file taxes 2012 Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated 1. Free e file taxes 2012 Enter the total amount of your insurance coverage from your employer(s) 1. Free e file taxes 2012 80,000 2. Free e file taxes 2012 Limit on exclusion for employer-provided group-term life insurance coverage 2. Free e file taxes 2012 50,000 3. Free e file taxes 2012 Subtract line 2 from line 1 3. Free e file taxes 2012 30,000 4. Free e file taxes 2012 Divide line 3 by $1,000. Free e file taxes 2012 Figure to the nearest tenth 4. Free e file taxes 2012 30. Free e file taxes 2012 0 5. Free e file taxes 2012 Go to Table 5-1. Free e file taxes 2012 Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. Free e file taxes 2012 . Free e file taxes 2012 23 6. Free e file taxes 2012 Multiply line 4 by line 5 6. Free e file taxes 2012 6. Free e file taxes 2012 90 7. Free e file taxes 2012 Enter the number of full months of coverage at this cost. Free e file taxes 2012 7. Free e file taxes 2012 12 8. Free e file taxes 2012 Multiply line 6 by line 7 8. Free e file taxes 2012 82. Free e file taxes 2012 80 9. Free e file taxes 2012 Enter the premiums you paid per month 9. Free e file taxes 2012 4. Free e file taxes 2012 15     10. Free e file taxes 2012 Enter the number of months you paid the premiums 10. Free e file taxes 2012 12     11. Free e file taxes 2012 Multiply line 9 by line 10. Free e file taxes 2012 11. Free e file taxes 2012 49. Free e file taxes 2012 80 12. Free e file taxes 2012 Subtract line 11 from line 8. Free e file taxes 2012 Include this amount in your income as wages 12. Free e file taxes 2012 33. Free e file taxes 2012 00 Entire cost excluded. Free e file taxes 2012   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. Free e file taxes 2012 You are permanently and totally disabled and have ended your employment. Free e file taxes 2012 Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. Free e file taxes 2012 A charitable organization (defined in chapter 24) to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. Free e file taxes 2012 (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. Free e file taxes 2012 ) The plan existed on January 1, 1984, and You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. Free e file taxes 2012 Entire cost taxed. Free e file taxes 2012   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply: The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. Free e file taxes 2012 You are a key employee and your employer's plan discriminates in favor of key employees. Free e file taxes 2012 Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. Free e file taxes 2012 Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. Free e file taxes 2012 You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. Free e file taxes 2012 Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. Free e file taxes 2012 A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. Free e file taxes 2012 Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. Free e file taxes 2012 However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. Free e file taxes 2012 Exclusion limit. Free e file taxes 2012   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. Free e file taxes 2012   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. Free e file taxes 2012   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. Free e file taxes 2012   If the benefits have a value that is more than these limits, the excess must be included in your income. Free e file taxes 2012 You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. Free e file taxes 2012 Commuter highway vehicle. Free e file taxes 2012   This is a highway vehicle that seats at least six adults (not including the driver). Free e file taxes 2012 At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). Free e file taxes 2012 Transit pass. Free e file taxes 2012   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. Free e file taxes 2012 Qualified parking. Free e file taxes 2012   This is parking provided to an employee at or near the employer's place of business. Free e file taxes 2012 It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. Free e file taxes 2012 It does not include parking at or near the employee's home. Free e file taxes 2012 Qualified bicycle commuting. Free e file taxes 2012   This is reimbursement based on the number of qualified bicycle commuting months for the year. Free e file taxes 2012 A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. Free e file taxes 2012 The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. Free e file taxes 2012 Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. Free e file taxes 2012 (Your employer can tell you whether your retirement plan is qualified. Free e file taxes 2012 ) However, the cost of life insurance coverage included in the plan may have to be included. Free e file taxes 2012 See Group-Term Life Insurance , earlier, under Fringe Benefits. Free e file taxes 2012 If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. Free e file taxes 2012 However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. Free e file taxes 2012 For information on distributions from retirement plans, see Publication 575, Pension and Annuity Income (or Publication 721, Tax Guide to U. Free e file taxes 2012 S. Free e file taxes 2012 Civil Service Retirement Benefits, if you are a federal employee or retiree). Free e file taxes 2012 Elective deferrals. Free e file taxes 2012   If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. Free e file taxes 2012 The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. Free e file taxes 2012 An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. Free e file taxes 2012 However, it is included in wages subject to social security and Medicare taxes. Free e file taxes 2012   Elective deferrals include elective contributions to the following retirement plans. Free e file taxes 2012 Cash or deferred arrangements (section 401(k) plans). Free e file taxes 2012 The Thrift Savings Plan for federal employees. Free e file taxes 2012 Salary reduction simplified employee pension plans (SARSEP). Free e file taxes 2012 Savings incentive match plans for employees (SIMPLE plans). Free e file taxes 2012 Tax-sheltered annuity plans (403(b) plans). Free e file taxes 2012 Section 501(c)(18)(D) plans. Free e file taxes 2012 Section 457 plans. Free e file taxes 2012 Qualified automatic contribution arrangements. Free e file taxes 2012   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. Free e file taxes 2012 You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. Free e file taxes 2012 The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. Free e file taxes 2012   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. Free e file taxes 2012 Overall limit on deferrals. Free e file taxes 2012   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3) and (5) above. Free e file taxes 2012 The limit for SIMPLE plans is $12,000. Free e file taxes 2012 The limit for section 501(c)(18)(D) plans is the lesser of $7,000 or 25% of your compensation. Free e file taxes 2012 The limit for section 457 plans is the lesser of your includible compensation or $17,500. Free e file taxes 2012 Amounts deferred under specific plan limits are part of the overall limit on deferrals. Free e file taxes 2012 Designated Roth contributions. Free e file taxes 2012   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. Free e file taxes 2012 Designated Roth contributions are treated as elective deferrals, except that they are included in income. Free e file taxes 2012 Excess deferrals. Free e file taxes 2012   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. Free e file taxes 2012 However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. Free e file taxes 2012   If you set aside more than the limit, the excess generally must be included in your income for that year, unless you have an excess deferral of a designated Roth contribution. Free e file taxes 2012 See Publication 525 for a discussion of the tax treatment of excess deferrals. Free e file taxes 2012 Catch-up contributions. Free e file taxes 2012   You may be allowed catch-up contributions (additional elective deferral) if you are age 50 or older by the end of your tax year. Free e file taxes 2012 Stock Options If you receive a nonstatutory option to buy or sell stock or other property as payment for your services, you usually will have income when you receive the option, when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option. Free e file taxes 2012 However, if your option is a statutory stock option, you will not have any income until you sell or exchange your stock. Free e file taxes 2012 Your employer can tell you which kind of option you hold. Free e file taxes 2012 For more information, see Publication 525. Free e file taxes 2012 Restricted Property In most cases, if you receive property for your services, you must include its fair market value in your income in the year you receive the property. Free e file taxes 2012 However, if you receive stock or other property that has certain restrictions that affect its value, you do not include the value of the property in your income until it has substantially vested. Free e file taxes 2012 (You can choose to include the value of the property in your income in the year it is transferred to you. Free e file taxes 2012 ) For more information, see Restricted Property in Publication 525. Free e file taxes 2012 Dividends received on restricted stock. Free e file taxes 2012   Dividends you receive on restricted stock are treated as compensation and not as dividend income. Free e file taxes 2012 Your employer should include these payments on your Form W-2. Free e file taxes 2012 Stock you chose to include in income. Free e file taxes 2012   Dividends you receive on restricted stock you chose to include in your income in the year transferred are treated the same as any other dividends. Free e file taxes 2012 Report them on your return as dividends. Free e file taxes 2012 For a discussion of dividends, see chapter 8. Free e file taxes 2012    For information on how to treat dividends reported on both your Form W-2 and Form 1099-DIV, see Dividends received on restricted stock in Publication 525. Free e file taxes 2012 Special Rules for Certain Employees This section deals with special rules for people in certain types of employment: members of the clergy, members of religious orders, people working for foreign employers, military personnel, and volunteers. Free e file taxes 2012 Clergy Generally, if you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. Free e file taxes 2012 , in addition to your salary. Free e file taxes 2012 If the offering is made to the religious institution, it is not taxable to you. Free e file taxes 2012 If you are a member of a religious organization and you give your outside earnings to the religious organization, you still must include the earnings in your income. Free e file taxes 2012 However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. Free e file taxes 2012 See chapter 24. Free e file taxes 2012 Pension. Free e file taxes 2012    A pension or retirement pay for a member of the clergy usually is treated as any other pension or annuity. Free e file taxes 2012 It must be reported on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Free e file taxes 2012 Housing. Free e file taxes 2012    Special rules for housing apply to members of the clergy. Free e file taxes 2012 Under these rules, you do not include in your income the rental value of a home (including utilities) or a designated housing allowance provided to you as part of your pay. Free e file taxes 2012 However, the exclusion cannot be more than the reasonable pay for your service. Free e file taxes 2012 If you pay for the utilities, you can exclude any allowance designated for utility cost, up to your actual cost. Free e file taxes 2012 The home or allowance must be provided as compensation for your services as an ordained, licensed, or commissioned minister. Free e file taxes 2012 However, you must include the rental value of the home or the housing allowance as earnings from self-employment on Schedule SE (Form 1040) if you are subject to the self-employment tax. Free e file taxes 2012 For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Free e file taxes 2012 Members of Religious Orders If you are a member of a religious order who has taken a vow of poverty, how you treat earnings that you renounce and turn over to the order depends on whether your services are performed for the order. Free e file taxes 2012 Services performed for the order. Free e file taxes 2012   If you are performing the services as an agent of the order in the exercise of duties required by the order, do not include in your income the amounts turned over to the order. Free e file taxes 2012   If your order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to be performing the services as an agent of the order. Free e file taxes 2012 Any wages you earn as an agent of an order that you turn over to the order are not included in your income. Free e file taxes 2012 Example. Free e file taxes 2012 You are a member of a church order and have taken a vow of poverty. Free e file taxes 2012 You renounce any claims to your earnings and turn over to the order any salaries or wages you earn. Free e file taxes 2012 You are a registered nurse, so your order assigns you to work in a hospital that is an associated institution of the church. Free e file taxes 2012 However, you remain under the general direction and control of the order. Free e file taxes 2012 You are considered to be an agent of the order and any wages you earn at the hospital that you turn over to your order are not included in your income. Free e file taxes 2012 Services performed outside the order. Free e file taxes 2012   If you are directed to work outside the order, your services are not an exercise of duties required by the order unless they meet both of the following requirements: They are the kind of services that are ordinarily the duties of members of the order. Free e file taxes 2012 They are part of the duties that you must exercise for, or on behalf of, the religious order as its agent. Free e file taxes 2012 If you are an employee of a third party, the services you perform for the third party will not be considered directed or required of you by the order. Free e file taxes 2012 Amounts you receive for these services are included in your income, even if you have taken a vow of poverty. Free e file taxes 2012 Example. Free e file taxes 2012 Mark Brown is a member of a religious order and has taken a vow of poverty. Free e file taxes 2012 He renounces all claims to his earnings and turns over his earnings to the order. Free e file taxes 2012 Mark is a schoolteacher. Free e file taxes 2012 He was instructed by the superiors of the order to get a job with a private tax-exempt school. Free e file taxes 2012 Mark became an employee of the school, and, at his request, the school made the salary payments directly to the order. Free e file taxes 2012 Because Mark is an employee of the school, he is performing services for the school rather than as an agent of the order. Free e file taxes 2012 The wages Mark earns working for the school are included in his income. Free e file taxes 2012 Foreign Employer Special rules apply if you work for a foreign employer. Free e file taxes 2012 U. Free e file taxes 2012 S. Free e file taxes 2012 citizen. Free e file taxes 2012   If you are a U. Free e file taxes 2012 S. Free e file taxes 2012 citizen who works in the United States for a foreign government, an international organization, a foreign embassy, or any foreign employer, you must include your salary in your income. Free e file taxes 2012 Social security and Medicare taxes. Free e file taxes 2012   You are exempt from social security and Medicare employee taxes if you are employed in the United States by an international organization or a foreign government. Free e file taxes 2012 However, you must pay self-employment tax on your earnings from services performed in the United States, even though you are not self-employed. Free e file taxes 2012 This rule also applies if you are an employee of a qualifying wholly owned instrumentality of a foreign government. Free e file taxes 2012 Employees of international organizations or foreign governments. Free e file taxes 2012   Your compensation for official services to an international organization is exempt from federal income tax if you are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Free e file taxes 2012   Your compensation for official services to a foreign government is exempt from federal income tax if all of the following are true. Free e file taxes 2012 You are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). Free e file taxes 2012 Your work is like the work done by employees of the United States in foreign countries. Free e file taxes 2012 The foreign government gives an equal exemption to employees of the United States in its country. Free e file taxes 2012 Waiver of alien status. Free e file taxes 2012   If you are an alien who works for a foreign government or international organization and you file a waiver under section 247(b) of the Immigration and Nationality Act to keep your immigrant status, different rules may apply. Free e file taxes 2012 See Foreign Employer in Publication 525. Free e file taxes 2012 Employment abroad. Free e file taxes 2012   For information on the tax treatment of income earned abroad, see Publication 54. Free e file taxes 2012 Military Payments you receive as a member of a military service generally are taxed as wages except for retirement pay, which is taxed as a pension. Free e file taxes 2012 Allowances generally are not taxed. Free e file taxes 2012 For more information on the tax treatment of military allowances and benefits, see Publication 3, Armed Forces' Tax Guide. Free e file taxes 2012 Differential wage payments. Free e file taxes 2012   Any payments made to you by an employer during the time you are performing service in the uniformed services are treated as compensation. Free e file taxes 2012 These wages are subject to income tax withholding and are reported on a Form W-2. Free e file taxes 2012 See the discussion under Miscellaneous Compensation , earlier. Free e file taxes 2012 Military retirement pay. Free e file taxes 2012   If your retirement pay is based on age or length of service, it is taxable and must be included in your income as a pension on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Free e file taxes 2012 Do not include in your income the amount of any reduction in retirement or retainer pay to provide a survivor annuity for your spouse or children under the Retired Serviceman's Family Protection Plan or the Survivor Benefit Plan. Free e file taxes 2012   For more detailed discussion of survivor annuities, see chapter 10. Free e file taxes 2012 Disability. Free e file taxes 2012   If you are retired on disability, see Military and Government Disability Pensions under Sickness and Injury Benefits, later. Free e file taxes 2012 Veterans' benefits. Free e file taxes 2012   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the Department of Veterans Affairs (VA). Free e file taxes 2012 The following amounts paid to veterans or their families are not taxable. Free e file taxes 2012 Education, training, and subsistence allowances. Free e file taxes 2012 Disability compensation and pension payments for disabilities paid either to veterans or their families. Free e file taxes 2012 Grants for homes designed for wheelchair living. Free e file taxes 2012 Grants for motor vehicles for veterans who lost their sight or the use of their limbs. Free e file taxes 2012 Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death. Free e file taxes 2012 Interest on insurance dividends you leave on deposit with the VA. Free e file taxes 2012 Benefits under a dependent-care assistance program. Free e file taxes 2012 The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001. Free e file taxes 2012 Payments made under the compensated work therapy program. Free e file taxes 2012 Any bonus payment by a state or political subdivision because of service in a combat zone. Free e file taxes 2012 Volunteers The tax treatment of amounts you receive as a volunteer worker for the Peace Corps or similar agency is covered in the following discussions. Free e file taxes 2012 Peace Corps. Free e file taxes 2012   Living allowances you receive as a Peace Corps volunteer or volunteer leader for housing, utilities, household supplies, food, and clothing are exempt from tax. Free e file taxes 2012 Taxable allowances. Free e file taxes 2012   The following allowances must be included in your income and reported as wages: Allowances paid to your spouse and minor children while you are a volunteer leader training in the United States. Free e file taxes 2012 Living allowances designated by the Director of the Peace Corps as basic compensation. Free e file taxes 2012 These are allowances for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. Free e file taxes 2012 Leave allowances. Free e file taxes 2012 Readjustment allowances or termination payments. Free e file taxes 2012 These are considered received by you when credited to your account. Free e file taxes 2012 Example. Free e file taxes 2012 Gary Carpenter, a Peace Corps volunteer, gets $175 a month as a readjustment allowance during his period of service, to be paid to him in a lump sum at the end of his tour of duty. Free e file taxes 2012 Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. Free e file taxes 2012 Volunteers in Service to America (VISTA). Free e file taxes 2012   If you are a VISTA volunteer, you must include meal and lodging allowances paid to you in your income as wages. Free e file taxes 2012 National Senior Services Corps programs. Free e file taxes 2012   Do not include in your income amounts you receive for supportive services or reimbursements for out-of-pocket expenses from the following programs. Free e file taxes 2012 Retired Senior Volunteer Program (RSVP). Free e file taxes 2012 Foster Grandparent Program. Free e file taxes 2012 Senior Companion Program. Free e file taxes 2012 Service Corps of Retired Executives (SCORE). Free e file taxes 2012   If you receive amounts for supportive services or reimbursements for out-of-pocket expenses from SCORE, do not include these amounts in income. Free e file taxes 2012 Volunteer tax counseling. Free e file taxes 2012   Do not include in your income any reimbursements you receive for transportation, meals, and other expenses you have in training for, or actually providing, volunteer federal income tax counseling for the elderly (TCE). Free e file taxes 2012   You can deduct as a charitable contribution your unreimbursed out-of-pocket expenses in taking part in the volunteer income tax assistance (VITA) program. Free e file taxes 2012 See chapter 24. Free e file taxes 2012 Sickness and Injury Benefits This section discusses sickness and injury benefits including disability pensions, long-term care insurance contracts, workers' compensation, and other benefits. Free e file taxes 2012 In most cases, you must report as income any amount you receive for personal injury or sickness through an accident or health plan that is paid for by your employer. Free e file taxes 2012 If both you and your employer pay for the plan, only the amount you receive that is due to your employer's payments is reported as income. Free e file taxes 2012 However, certain payments may not be taxable to you. Free e file taxes 2012 Your employer should be able to give you specific details about your pension plan and tell you the amount you paid for your disability pension. Free e file taxes 2012 In addition to disability pensions and annuities, you may be receiving other payments for sickness and injury. Free e file taxes 2012 Do not report as income any amounts paid to reimburse you for medical expenses you incurred after the plan was established. Free e file taxes 2012 Cost paid by you. Free e file taxes 2012   If you pay the entire cost of a health or accident insurance plan, do not include any amounts you receive from the plan for personal injury or sickness as income on your tax return. Free e file taxes 2012 If your plan reimbursed you for medical expenses you deducted in an earlier year, you may have to include some, or all, of the reimbursement in your income. Free e file taxes 2012 See Reimbursement in a later year in chapter 21. Free e file taxes 2012 Cafeteria plans. Free e file taxes 2012   In most cases, if you are covered by an accident or health insurance plan through a cafeteria plan, and the amount of the insurance premiums was not included in your income, you are not considered to have paid the premiums and you must include any benefits you receive in your income. Free e file taxes 2012 If the amount of the premiums was included in your income, you are considered to have paid the premiums, and any benefits you receive are not taxable. Free e file taxes 2012 Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Free e file taxes 2012 You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A, until you reach minimum retirement age. Free e file taxes 2012 Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Free e file taxes 2012 You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Free e file taxes 2012 For information on this credit and the definition of permanent and total disability, see chapter 33. Free e file taxes 2012 Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Free e file taxes 2012 Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. Free e file taxes 2012 The rules for reporting pensions are explained in How To Report in chapter 10. Free e file taxes 2012 For information on disability payments from a governmental program provided as a substitute for unemployment compensation, see chapter 12. Free e file taxes 2012 Retirement and profit-sharing plans. Free e file taxes 2012   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Free e file taxes 2012 The payments must be reported as a pension or annuity. Free e file taxes 2012 For more information on pensions, see chapter 10. Free e file taxes 2012 Accrued leave payment. Free e file taxes 2012   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Free e file taxes 2012 The payment is not a disability payment. Free e file taxes 2012 Include it in your income in the tax year you receive it. Free e file taxes 2012 Military and Government Disability Pensions Certain military and government disability pensions are not taxable. Free e file taxes 2012 Service-connected disability. Free e file taxes 2012   You may be able to exclude from income amounts you receive as a pension, annuity, or similar allowance for personal injury or sickness resulting from active service in one of the following government services. Free e file taxes 2012 The armed forces of any country. Free e file taxes 2012 The National Oceanic and Atmospheric Administration. Free e file taxes 2012 The Public Health Service. Free e file taxes 2012 The Foreign Service. Free e file taxes 2012 Conditions for exclusion. Free e file taxes 2012   Do not include the disability payments in your income if any of the following conditions apply. Free e file taxes 2012 You were entitled to receive a disability payment before September 25, 1975. Free e file taxes 2012 You were a member of a listed government service or its reserve component, or were under a binding written commitment to become a member, on September 24, 1975. Free e file taxes 2012 You receive the disability payments for a combat-related injury. Free e file taxes 2012 This is a personal injury or sickness that Results directly from armed conflict, Takes place while you are engaged in extra-hazardous service, Takes place under conditions simulating war, including training exercises such as maneuvers, or Is caused by an instrumentality of war. Free e file taxes 2012 You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it. Free e file taxes 2012 Your exclusion under this condition is equal to the amount you would be entitled to receive from the VA. Free e file taxes 2012 Pension based on years of service. Free e file taxes 2012   If you receive a disability pension based on years of service, in most cases you must include it in your income. Free e file taxes 2012 However, if the pension qualifies for the exclusion for a service-connected disability (discussed earlier), do not include in income the part of your pension that you would have received if the pension had been based on a percentage of disability. Free e file taxes 2012 You must include the rest of your pension in your income. Free e file taxes 2012 Retroactive VA determination. Free e file taxes 2012   If you retire from the armed services based on years of service and are later given a retroactive service-connected disability rating by the VA, your retirement pay for the retroactive period is excluded from income up to the amount of VA disability benefits you would have been entitled to receive. Free e file taxes 2012 You can claim a refund of any tax paid on the excludable amount (subject to the statute of limitations) by filing an amended return on Form 1040X for each previous year during the retroactive period. Free e file taxes 2012 You must include with each Form 1040X a copy of the official VA Determination letter granting the retroactive benefit. Free e file taxes 2012 The letter must show the amount withheld and the effective date of the benefit. Free e file taxes 2012   If you receive a lump-sum disability severance payment and are later awarded VA disability benefits, exclude 100% of the severance benefit from your income. Free e file taxes 2012 However, you must include in your income any lump-sum readjustment or other nondisability severance payment you received on release from active duty, even if you are later given a retroactive disability rating by the VA. Free e file taxes 2012 Special statute of limitations. Free e file taxes 2012   In most cases, under the statute of limitations a claim for credit or refund must be filed within 3 years from the time a return was filed. Free e file taxes 2012 However, if you receive a retroactive service-connected disability rating determination, the statute of limitations is extended by a 1-year period beginning on the date of the determination. Free e file taxes 2012 This 1-year extended period applies to claims for credit or refund filed after June 17, 2008, and does not apply to any tax year that began more than 5 years before the date of the determination. Free e file taxes 2012 Example. Free e file taxes 2012 You retired in 2007 and receive a pension based on your years of service. Free e file taxes 2012 On August 1, 2013, you receive a determination of service-connected disability retroactive to 2007. Free e file taxes 2012 Generally, you could claim a refund for the taxes paid on your pension for 2010, 2011, and 2012. Free e file taxes 2012 However, under the special limitation period, you can also file a claim for 2009 as long as you file the claim by August 1, 2014. Free e file taxes 2012 You cannot file a claim for 2007 and 2008 because those tax years began more than 5 years before the determination. Free e file taxes 2012 Terrorist attack or military action. Free e file taxes 2012   Do not include in your income disability payments you receive for injuries resulting directly from a terrorist or military action. Free e file taxes 2012 Long-Term Care Insurance Contracts Long-term care insurance contracts in most cases are treated as accident and health insurance contracts. Free e file taxes 2012 Amounts you receive from them (other than policyholder dividends or premium refunds) in most cases are excludable from income as amounts received for personal injury or sickness. Free e file taxes 2012 To claim an exclusion for payments made on a per diem or other periodic basis under a long-term care insurance contract, you must file Form 8853 with your return. Free e file taxes 2012 A long-term care insurance contract is an insurance contract that only provides coverage for qualified long-term care services. Free e file taxes 2012 The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits, and In most cases, not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. Free e file taxes 2012 Qualified long-term care services. Free e file taxes 2012   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance and personal care services, and Required by a chronically ill individual and provided pursuant to a plan of care as prescribed by a licensed health care practitioner. Free e file taxes 2012 Chronically ill individual. Free e file taxes 2012   A chronically ill individual is one who has been certified by a licensed health care practitioner within the previous 12 months as one of the following: An individual who, for at least 90 days, is unable to perform at least two activities of daily living without substantial assistance due to loss of functional capacity. Free e file taxes 2012 Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. Free e file taxes 2012 An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. Free e file taxes 2012 Limit on exclusion. Free e file taxes 2012   You generally can exclude from gross income up to $320 a day for 2013. Free e file taxes 2012 See Limit on exclusion, under Long-Term Care Insurance Contracts, under Sickness and Injury Benefits in Publication 525 for more information. Free e file taxes 2012 Workers' Compensation Amounts you receive as workers' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers' compensation act or a statute in the nature of a workers' compensation act. Free e file taxes 2012 The exemption also applies to your survivors. Free e file taxes 2012 The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. Free e file taxes 2012 If part of your workers' compensation reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Free e file taxes 2012 For more information, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Free e file taxes 2012 Return to work. Free e file taxes 2012    If you return to work after qualifying for workers' compensation, salary payments you receive for performing light duties are taxable as wages. Free e file taxes 2012 Other Sickness and Injury Benefits In addition to disability pensions and annuities, you may receive other payments for sickness or injury. Free e file taxes 2012 Railroad sick pay. Free e file taxes 2012    Payments you receive as sick pay under the Railroad Unemployment Insurance Act are taxable and you must include them in your income. Free e file taxes 2012 However, do not include them in your income if they are for an on-the-job injury. Free e file taxes 2012   If you received income because of a disability, see Disability Pensions , earlier. Free e file taxes 2012 Federal Employees' Compensation Act (FECA). Free e file taxes 2012   Payments received under this Act for personal injury or sickness, including payments to beneficiaries in case of death, are not taxable. Free e file taxes 2012 However, you are taxed on amounts you receive under this Act as continuation of pay for up to 45 days while a claim is being decided. Free e file taxes 2012 Report this income on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040-EZ. Free e file taxes 2012 Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages. Free e file taxes 2012    If part of the payments you receive under FECA reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Free e file taxes 2012 For a discussion of the taxability of these benefits, see Social security and equivalent railroad retirement benefits under Other Income, in Publication 525. Free e file taxes 2012    You can deduct the amount you spend to buy back sick leave for an earlier year to be eligible for nontaxable FECA benefits for that period. Free e file taxes 2012 It is a miscellaneous deduction subject to the 2%-of-AGI limit on Schedule A (Form 1040). Free e file taxes 2012 If you buy back sick leave in the same year you used it, the amount reduces your taxable sick leave pay. Free e file taxes 2012 Do not deduct it separately. Free e file taxes 2012 Other compensation. Free e file taxes 2012   Many other amounts you receive as compensation for sickness or injury are not taxable. Free e file taxes 2012 These include the following amounts. Free e file taxes 2012 Compensatory damages you receive for physical injury or physical sickness, whether paid in a lump sum or in periodic payments. Free e file taxes 2012 Benefits you receive under an accident or health insurance policy on which either you paid the premiums or your employer paid the premiums but you had to include them in your income. Free e file taxes 2012 Disability benefits you receive for loss of income or earning capacity as a result of injuries under a no-fault car insurance policy. Free e file taxes 2012 Compensation you receive for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. Free e file taxes 2012 This compensation must be based only on the injury and not on the period of your absence from work. Free e file taxes 2012 These benefits are not taxable even if your employer pays for the accident and health plan that provides these benefits. Free e file taxes 2012 Reimbursement for medical care. Free e file taxes 2012    A reimbursement for medical care is generally not taxable. Free e file taxes 2012 However, it may reduce your medical expense deduction. Free e file taxes 2012 For more information, see chapter 21. Free e file taxes 2012 Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

IRS Offers Health Care Tax Tips to Help Individuals Understand Tax Provisions in the Affordable Care Act

Español

IR-2014-19, Feb. 25, 2014

The Internal Revenue Service is offering educational Health Care Tax Tips to help individuals understand how the Affordable Care Act may affect their taxes. 

The IRS has designed the Health Care Tax Tips to help people understand what they need to know for the federal individual income tax returns they are filing this year, as well as for future tax returns. This includes information on the Premium Tax Credit and making health care coverage choices.

Although many of the tax provisions included in the law went into effect on Jan. 1, 2014, most do not affect the 2013 tax returns. 

The Health Care Tax Tips, which are now available at IRS.gov/aca, include:

    • IRS Reminds Individuals of Health Care Choices for 2014 — Find out what you need to know about how health care choices you make for 2014 may affect your taxes.
    • The Health Insurance Marketplace – Learn about Your Health Insurance Coverage Options Find out about getting health care coverage through the Health Insurance Marketplace.
    • The Premium Tax Credit — Learn the basics of the Premium Tax Credit, including who might be eligible and how to get the credit.
    • The Individual Shared Responsibility Payment – An Overview — Provides information about types of qualifying coverage, exemptions from having coverage, and making a payment if you do not have qualifying coverage or an exemption.
    • Three Timely Tips about Taxes and the Health Care Law —  Provides tips that help with filing the 2013 tax return, including information about employment status, tax favored health plans and itemized deductions.
    • Four Tax Facts about the Health Care Law for Individuals — Offers basic tips to help people determine if the Affordable Care Act affects them and their families, and where to find more information.
    • Changes in Circumstances can Affect your Premium Tax Credit — Learn the importance of reporting any changes in circumstances that involve family size or income when advance payments of the Premium Tax Credit are involved.

In addition to Health Care Tax Tips, the IRS.gov/aca website offers informative flyers and brochures, Frequently Asked Questions and in-depth legal guidance regarding the tax provisions of the Affordable Care Act.   

Individuals interested in receiving copies of IRS tax tips via email on a variety of topics, including the Affordable Care Act, can subscribe at www.irs.gov/uac/Subscribe-to-IRS-Tax-Tips.

Follow the IRS on New Media
Subscribe to IRS Newswire

Page Last Reviewed or Updated: 12-Mar-2014

The Free E File Taxes 2012

Free e file taxes 2012 Index A Accountable plan, Accountable plans. Free e file taxes 2012 Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. Free e file taxes 2012 Administrators, Teachers or administrators. Free e file taxes 2012 American Samoa, Residents of Puerto Rico, the U. Free e file taxes 2012 S. Free e file taxes 2012 Virgin Islands, Guam, the CNMI, and American Samoa. Free e file taxes 2012 , Specified U. Free e file taxes 2012 S. Free e file taxes 2012 possessions. Free e file taxes 2012 Assistance (see Tax help) C Cantors, Cantors. Free e file taxes 2012 Christian Science Practitioners, Table 1. Free e file taxes 2012 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. Free e file taxes 2012 , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. Free e file taxes 2012 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. Free e file taxes 2012 , Christian Science Practitioners and Readers Common-law employee, Common-law employee. Free e file taxes 2012 Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. Free e file taxes 2012 S. Free e file taxes 2012 Virgin Islands, Guam, the CNMI, and American Samoa. Free e file taxes 2012 , Specified U. Free e file taxes 2012 S. Free e file taxes 2012 possessions. Free e file taxes 2012 Comprehensive example, Comprehensive Example, Attachment 2—John E. Free e file taxes 2012 White011-00-2222 Worksheet 4. Free e file taxes 2012 Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. Free e file taxes 2012 D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. Free e file taxes 2012 Exemption from self-employment (SE) tax, Effective date of exemption. Free e file taxes 2012 , Effective date of exemption. Free e file taxes 2012 Employment status, Employment status for other tax purposes. Free e file taxes 2012 Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. Free e file taxes 2012 The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. Free e file taxes 2012 The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. Free e file taxes 2012 F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. Free e file taxes 2012 Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. Free e file taxes 2012 Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. Free e file taxes 2012 , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. Free e file taxes 2012 , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. Free e file taxes 2012 , Refunds of SE tax paid. Free e file taxes 2012 2106-EZ, 4029, Table 2. Free e file taxes 2012 The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. Free e file taxes 2012 4361, Table 2. Free e file taxes 2012 The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. Free e file taxes 2012 8959, What's New, Introduction, Additional Medicare Tax. Free e file taxes 2012 941, Forms 941, 943, and 944. Free e file taxes 2012 943, Forms 941, 943, and 944. Free e file taxes 2012 944, Forms 941, 943, and 944. Free e file taxes 2012 Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. Free e file taxes 2012 Free tax services, Free help with your tax return. Free e file taxes 2012 G Gross income Amounts included in, Amounts included in gross income. Free e file taxes 2012 Amounts not included in, Amounts not included in gross income. Free e file taxes 2012 Guam, Residents of Puerto Rico, the U. Free e file taxes 2012 S. Free e file taxes 2012 Virgin Islands, Guam, the CNMI, and American Samoa. Free e file taxes 2012 , Specified U. Free e file taxes 2012 S. Free e file taxes 2012 possessions. Free e file taxes 2012 H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. Free e file taxes 2012 , Cantors. Free e file taxes 2012 House or parsonage, fair rental value, Fair rental value of parsonage. Free e file taxes 2012 I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). Free e file taxes 2012 K Keogh (H. Free e file taxes 2012 R. Free e file taxes 2012 10) plans, Retirement plans for the self-employed. Free e file taxes 2012 L Lay employees (see Religious workers) Living abroad, Overseas duty. Free e file taxes 2012 , Foreign Earned Income M Members of recognized religious sects, Table 1. Free e file taxes 2012 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Members of religious orders, Table 1. Free e file taxes 2012 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. Free e file taxes 2012 , Earnings—Members of Religious Orders Ministerial services, exemption for Christian Science practitioners and readers, Christian Science Practitioners and Readers Members of religious orders, Members of Religious Orders Ministers, Ministers Ministers, Table 1. Free e file taxes 2012 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined. Free e file taxes 2012 , Form SS-8. Free e file taxes 2012 , Ministers, Members of the Clergy, Refunds of SE tax. Free e file taxes 2012 , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. Free e file taxes 2012 Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. Free e file taxes 2012 Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. Free e file taxes 2012 S. Free e file taxes 2012 Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. Free e file taxes 2012 , Offerings and Fees Overseas duty, Overseas duty. Free e file taxes 2012 , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. Free e file taxes 2012 , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. Free e file taxes 2012 Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. Free e file taxes 2012 S. Free e file taxes 2012 Virgin Islands, Guam, the CNMI, and American Samoa. Free e file taxes 2012 , Specified U. Free e file taxes 2012 S. Free e file taxes 2012 possessions. Free e file taxes 2012 Q Qualified retirement plan, Retirement plans for the self-employed. Free e file taxes 2012 R Refunds, self-employment tax, Refunds of SE tax. Free e file taxes 2012 , Refunds of SE tax paid. Free e file taxes 2012 Reimbursements, Employee reimbursement arrangements. Free e file taxes 2012 Religious orders, members of, Table 1. Free e file taxes 2012 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. Free e file taxes 2012 , Earnings—Members of Religious Orders Religious workers, Table 1. Free e file taxes 2012 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees) Rental allowance, Amounts included in gross income. Free e file taxes 2012 , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances. Free e file taxes 2012 , Cantors. Free e file taxes 2012 Resident aliens, U. Free e file taxes 2012 S. Free e file taxes 2012 Citizens and Resident and Nonresident Aliens Retired ministers, Retired ministers. Free e file taxes 2012 Retirement savings arrangements, Retirement Savings Arrangements Retirement savings contributions credit, Retirement savings contributions credit. Free e file taxes 2012 Royalty income from books, Books or articles. Free e file taxes 2012 S SECA, Table 1. Free e file taxes 2012 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage Sects, members of recognized religious, Table 1. Free e file taxes 2012 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Self-Employment Contributions Act (see SECA) Self-employment tax Deduction, Deduction for SE Tax Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. Free e file taxes 2012 , Exemption from SE tax. Free e file taxes 2012 Maximum earnings, Earnings Subject to SE Tax Nonfarm optional method, Nonfarm Optional Method Refunds of, Refunds of SE tax. Free e file taxes 2012 , Refunds of SE tax paid. Free e file taxes 2012 Regular method, Regular Method Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information. Free e file taxes 2012 SIMPLE plan, Retirement plans for the self-employed. Free e file taxes 2012 Simplified employee pension (SEP) plan, Retirement plans for the self-employed. Free e file taxes 2012 Social security coverage, Social Security Coverage T Tax help, How To Get Tax Help Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income Tax-sheltered annuity plans, Tax-sheltered annuity plans. Free e file taxes 2012 Teachers, Teachers or administrators. Free e file taxes 2012 Theological students, Theological students. Free e file taxes 2012 Traveling evangelists, Traveling evangelists. Free e file taxes 2012 U U. Free e file taxes 2012 S. Free e file taxes 2012 citizens, U. Free e file taxes 2012 S. Free e file taxes 2012 Citizens and Resident and Nonresident Aliens U. Free e file taxes 2012 S. Free e file taxes 2012 Virgin Islands, Residents of Puerto Rico, the U. Free e file taxes 2012 S. Free e file taxes 2012 Virgin Islands, Guam, the CNMI, and American Samoa. Free e file taxes 2012 , Specified U. Free e file taxes 2012 S. Free e file taxes 2012 possessions. Free e file taxes 2012 V Vow of poverty, Table 1. Free e file taxes 2012 Are Your Ministerial Earnings* Covered Under FICA or SECA?, Vow of poverty. Free e file taxes 2012 , Services performed outside the order. Free e file taxes 2012 , Effect of employee status. Free e file taxes 2012 , Exemption From Self-Employment (SE) Tax, Earnings—Members of Religious Orders Prev  Up     Home   More Online Publications