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Free File 2012 Tax Return

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Free File 2012 Tax Return

Free file 2012 tax return 6. Free file 2012 tax return   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Free file 2012 tax return Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Free file 2012 tax return Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Free file 2012 tax return S. Free file 2012 tax return Tax Treaties See chapter 7 for information about getting these publications. Free file 2012 tax return Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Free file 2012 tax return See Table 6-1 at the end of this chapter for a list of these countries. Free file 2012 tax return Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Free file 2012 tax return If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Free file 2012 tax return Treaty benefits generally are available to residents of the United States. Free file 2012 tax return They generally are not available to U. Free file 2012 tax return S. Free file 2012 tax return citizens who do not reside in the United States. Free file 2012 tax return However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Free file 2012 tax return S. Free file 2012 tax return citizens residing in the treaty countries. Free file 2012 tax return U. Free file 2012 tax return S. Free file 2012 tax return citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Free file 2012 tax return Certification of U. Free file 2012 tax return S. Free file 2012 tax return residency. Free file 2012 tax return   Use Form 8802, Application for United States Residency Certification, to request certification of U. Free file 2012 tax return S. Free file 2012 tax return residency for purposes of claiming benefits under a tax treaty. Free file 2012 tax return Certification can be requested for the current and any prior calendar years. Free file 2012 tax return You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Free file 2012 tax return Common Benefits Some common tax treaty benefits are explained below. Free file 2012 tax return The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Free file 2012 tax return Benefits provided by certain treaties are not provided by others. Free file 2012 tax return Personal service income. Free file 2012 tax return If you are a U. Free file 2012 tax return S. Free file 2012 tax return resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Free file 2012 tax return Professors and teachers. Free file 2012 tax return If you are a U. Free file 2012 tax return S. Free file 2012 tax return resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Free file 2012 tax return Students, trainees, and apprentices. Free file 2012 tax return If you are a U. Free file 2012 tax return S. Free file 2012 tax return resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Free file 2012 tax return Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Free file 2012 tax return Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Free file 2012 tax return Pensions and annuities. Free file 2012 tax return If you are a U. Free file 2012 tax return S. Free file 2012 tax return resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Free file 2012 tax return Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Free file 2012 tax return Investment income. Free file 2012 tax return If you are a U. Free file 2012 tax return S. Free file 2012 tax return resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Free file 2012 tax return Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Free file 2012 tax return Tax credit provisions. Free file 2012 tax return If you are a U. Free file 2012 tax return S. Free file 2012 tax return resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Free file 2012 tax return Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Free file 2012 tax return S. Free file 2012 tax return tax on the income. Free file 2012 tax return Nondiscrimination provisions. Free file 2012 tax return Most U. Free file 2012 tax return S. Free file 2012 tax return tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Free file 2012 tax return S. Free file 2012 tax return citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Free file 2012 tax return Saving clauses. Free file 2012 tax return U. Free file 2012 tax return S. Free file 2012 tax return treaties contain saving clauses that provide that the treaties do not affect the U. Free file 2012 tax return S. Free file 2012 tax return taxation of its own citizens and residents. Free file 2012 tax return As a result, U. Free file 2012 tax return S. Free file 2012 tax return citizens and residents generally cannot use the treaty to reduce their U. Free file 2012 tax return S. Free file 2012 tax return tax liability. Free file 2012 tax return However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Free file 2012 tax return S. Free file 2012 tax return citizens or residents. Free file 2012 tax return It is important that you examine the applicable saving clause to determine if an exception applies. Free file 2012 tax return More information on treaties. Free file 2012 tax return   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Free file 2012 tax return Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Free file 2012 tax return S. Free file 2012 tax return ” appears in the treaty exemption discussions in Publication 901. Free file 2012 tax return   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Free file 2012 tax return Competent Authority Assistance If you are a U. Free file 2012 tax return S. Free file 2012 tax return citizen or resident alien, you can request assistance from the U. Free file 2012 tax return S. Free file 2012 tax return competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Free file 2012 tax return You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Free file 2012 tax return The U. Free file 2012 tax return S. Free file 2012 tax return competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Free file 2012 tax return Effect of request for assistance. Free file 2012 tax return   If your request provides a basis for competent authority assistance, the U. Free file 2012 tax return S. Free file 2012 tax return competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Free file 2012 tax return How to make your request. Free file 2012 tax return   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Free file 2012 tax return You are denied treaty benefits. Free file 2012 tax return Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Free file 2012 tax return   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Free file 2012 tax return Some of the steps you should consider taking include the following. Free file 2012 tax return Filing a protective claim for credit or refund of U. Free file 2012 tax return S. Free file 2012 tax return taxes. Free file 2012 tax return Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Free file 2012 tax return Avoiding the lapse or termination of your right to appeal any tax determination. Free file 2012 tax return Complying with all applicable procedures for invoking competent authority consideration. Free file 2012 tax return Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Free file 2012 tax return S. Free file 2012 tax return or treaty country tax. Free file 2012 tax return Taxpayers can consult with the U. Free file 2012 tax return S. Free file 2012 tax return competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Free file 2012 tax return   The request should contain all essential items of information, including the following items. Free file 2012 tax return A reference to the treaty and the treaty provisions on which the request is based. Free file 2012 tax return The years and amounts involved in both U. Free file 2012 tax return S. Free file 2012 tax return dollars and foreign currency. Free file 2012 tax return A brief description of the issues for which competent authority assistance is requested. Free file 2012 tax return   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Free file 2012 tax return Revenue Procedure 2006-54 is available at www. Free file 2012 tax return irs. Free file 2012 tax return gov/irb/2006-49_IRB/ar13. Free file 2012 tax return html. Free file 2012 tax return   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Free file 2012 tax return S. Free file 2012 tax return competent authority assistance under tax treaties. Free file 2012 tax return As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Free file 2012 tax return    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Free file 2012 tax return   In the case of U. Free file 2012 tax return S. Free file 2012 tax return - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Free file 2012 tax return If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Free file 2012 tax return Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Free file 2012 tax return This table is updated through October 31, 2013. Free file 2012 tax return You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Free file 2012 tax return You can obtain the text of most U. Free file 2012 tax return S. Free file 2012 tax return treaties at IRS. Free file 2012 tax return gov. Free file 2012 tax return You also can request the text of treaties from the Department of Treasury at the following address. Free file 2012 tax return Department of Treasury Office of Business and Public Liaison Rm. Free file 2012 tax return 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Free file 2012 tax return S. Free file 2012 tax return Virgin Islands, you can call the IRS at 1-800-829-1040. Free file 2012 tax return Table 6–1. Free file 2012 tax return List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Free file 2012 tax return D. Free file 2012 tax return ) Australia TIAS 10773 Dec. Free file 2012 tax return 1, 1983 1986-2 C. Free file 2012 tax return B. Free file 2012 tax return 220 1986-2 C. Free file 2012 tax return B. Free file 2012 tax return 246 Protocol TIAS Jan. Free file 2012 tax return 1, 2004     Austria TIAS Jan. Free file 2012 tax return 1, 1999     Bangladesh TIAS Jan. Free file 2012 tax return 1, 2007     Barbados TIAS 11090 Jan. Free file 2012 tax return 1, 1984 1991-2 C. Free file 2012 tax return B. Free file 2012 tax return 436 1991-2 C. Free file 2012 tax return B. Free file 2012 tax return 466 Protocol TIAS Jan. Free file 2012 tax return 1, 2005     Belgium TIAS Jan. Free file 2012 tax return 1, 2008     Bulgaria TIAS Jan. Free file 2012 tax return 1, 2009     Canada2 TIAS 11087 Jan. Free file 2012 tax return 1, 1985 1986-2 C. Free file 2012 tax return B. Free file 2012 tax return 258 1987-2 C. Free file 2012 tax return B. Free file 2012 tax return 298 Protocol TIAS Jan. Free file 2012 tax return 1, 2009     China, People's Republic of TIAS 12065 Jan. Free file 2012 tax return 1, 1987 1988-1 C. Free file 2012 tax return B. Free file 2012 tax return 414 1988-1 C. Free file 2012 tax return B. Free file 2012 tax return 447 Commonwealth of Independent States3 TIAS 8225 Jan. Free file 2012 tax return 1, 1976 1976-2 C. Free file 2012 tax return B. Free file 2012 tax return 463 1976-2 C. Free file 2012 tax return B. Free file 2012 tax return 475 Cyprus TIAS 10965 Jan. Free file 2012 tax return 1, 1986 1989-2 C. Free file 2012 tax return B. Free file 2012 tax return 280 1989-2 C. Free file 2012 tax return B. Free file 2012 tax return 314 Czech Republic TIAS Jan. Free file 2012 tax return 1, 1993     Denmark TIAS Jan. Free file 2012 tax return 1, 2001     Protocol TIAS Jan. Free file 2012 tax return 1, 2008     Egypt TIAS 10149 Jan. Free file 2012 tax return 1, 1982 1982-1 C. Free file 2012 tax return B. Free file 2012 tax return 219 1982-1 C. Free file 2012 tax return B. Free file 2012 tax return 243 Estonia TIAS Jan. Free file 2012 tax return 1, 2000     Finland TIAS 12101 Jan. Free file 2012 tax return 1, 1991     Protocol TIAS Jan. Free file 2012 tax return 1, 2008     France TIAS Jan. Free file 2012 tax return 1, 1996     Protocol TIAS Jan. Free file 2012 tax return 1, 2009     Germany TIAS Jan. Free file 2012 tax return 1, 1990     Protocol TIAS Jan. Free file 2012 tax return 1, 2008     Greece TIAS 2902 Jan. Free file 2012 tax return 1, 1953 1958-2 C. Free file 2012 tax return B. Free file 2012 tax return 1054 T. Free file 2012 tax return D. Free file 2012 tax return 6109, 1954-2 C. Free file 2012 tax return B. Free file 2012 tax return 638 Hungary TIAS 9560 Jan. Free file 2012 tax return 1, 1980 1980-1 C. Free file 2012 tax return B. Free file 2012 tax return 333 1980-1 C. Free file 2012 tax return B. Free file 2012 tax return 354 Iceland TIAS 8151 Jan. Free file 2012 tax return 1, 2009     India TIAS Jan. Free file 2012 tax return 1, 1991     Indonesia TIAS 11593 Jan. Free file 2012 tax return 1, 1990     Ireland TIAS Jan. Free file 2012 tax return 1, 1998     Israel TIAS Jan. Free file 2012 tax return 1, 1995     Italy TIAS Jan. Free file 2012 tax return 1, 2010     Jamaica TIAS 10207 Jan. Free file 2012 tax return 1, 1982 1982-1 C. Free file 2012 tax return B. Free file 2012 tax return 257 1982-1 C. Free file 2012 tax return B. Free file 2012 tax return 291 Japan TIAS Jan. Free file 2012 tax return 1, 2005     Kazakhstan TIAS Jan. Free file 2012 tax return 1, 1996     Korea, South TIAS 9506 Jan. Free file 2012 tax return 1, 1980 1979-2 C. Free file 2012 tax return B. Free file 2012 tax return 435 1979-2 C. Free file 2012 tax return B. Free file 2012 tax return 458 Latvia TIAS Jan. Free file 2012 tax return 1, 2000     Lithuania TIAS Jan. Free file 2012 tax return 1, 2000     Luxembourg TIAS Jan. Free file 2012 tax return 1, 2001     Malta TIAS Jan. Free file 2012 tax return 1, 2011     Mexico TIAS Jan. Free file 2012 tax return 1,1994     Protocol TIAS Jan. Free file 2012 tax return 1, 2004               Table 6–1 (continued). Free file 2012 tax return Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Free file 2012 tax return D. Free file 2012 tax return ) Morocco TIAS 10195 Jan. Free file 2012 tax return 1, 1981 1982-2 C. Free file 2012 tax return B. Free file 2012 tax return 405 1982-2 C. Free file 2012 tax return B. Free file 2012 tax return 427 Netherlands TIAS Jan. Free file 2012 tax return 1, 1994     Protocol TIAS Jan. Free file 2012 tax return 1, 2005     New Zealand TIAS 10772 Nov. Free file 2012 tax return 2, 1983 1990-2 C. Free file 2012 tax return B. Free file 2012 tax return 274 1990-2 C. Free file 2012 tax return B. Free file 2012 tax return 303 Protocol TIAS Jan. Free file 2012 tax return 1, 2011     Norway TIAS 7474 Jan. Free file 2012 tax return 1, 1971 1973-1 C. Free file 2012 tax return B. Free file 2012 tax return 669 1973-1 C. Free file 2012 tax return B. Free file 2012 tax return 693 Protocol TIAS 10205 Jan. Free file 2012 tax return 1, 1982 1982-2 C. Free file 2012 tax return B. Free file 2012 tax return 440 1982-2 C. Free file 2012 tax return B. Free file 2012 tax return 454 Pakistan TIAS 4232 Jan. Free file 2012 tax return 1, 1959 1960-2 C. Free file 2012 tax return B. Free file 2012 tax return 646 T. Free file 2012 tax return D. Free file 2012 tax return 6431, 1960-1 C. Free file 2012 tax return B. Free file 2012 tax return 755 Philippines TIAS 10417 Jan. Free file 2012 tax return 1, 1983 1984-2 C. Free file 2012 tax return B. Free file 2012 tax return 384 1984-2 C. Free file 2012 tax return B. Free file 2012 tax return 412 Poland TIAS 8486 Jan. Free file 2012 tax return 1, 1974 1977-1 C. Free file 2012 tax return B. Free file 2012 tax return 416 1977-1 C. Free file 2012 tax return B. Free file 2012 tax return 427 Portugal TIAS Jan. Free file 2012 tax return 1, 1996     Romania TIAS 8228 Jan. Free file 2012 tax return 1, 1974 1976-2 C. Free file 2012 tax return B. Free file 2012 tax return 492 1976-2 C. Free file 2012 tax return B. Free file 2012 tax return 504 Russia TIAS Jan. Free file 2012 tax return 1, 1994     Slovak Republic TIAS Jan. Free file 2012 tax return 1, 1993     Slovenia TIAS Jan. Free file 2012 tax return 1, 2002     South Africa TIAS Jan. Free file 2012 tax return 1, 1998     Spain TIAS Jan. Free file 2012 tax return 1, 1991     Sri Lanka TIAS Jan. Free file 2012 tax return 1, 2004     Sweden TIAS Jan. Free file 2012 tax return 1, 1996     Protocol TIAS Jan. Free file 2012 tax return 1, 2007     Switzerland TIAS Jan. Free file 2012 tax return 1, 1998     Thailand TIAS Jan. Free file 2012 tax return 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Free file 2012 tax return 1, 1970 1971-2 C. Free file 2012 tax return B. Free file 2012 tax return 479   Tunisia TIAS Jan. Free file 2012 tax return 1, 1990     Turkey TIAS Jan. Free file 2012 tax return 1, 1998     Ukraine TIAS Jan. Free file 2012 tax return 1, 2001     United Kingdom TIAS Jan. Free file 2012 tax return 1, 2004     Venezuela TIAS Jan. Free file 2012 tax return 1, 2000      1(TIAS) — Treaties and Other International Act Series. Free file 2012 tax return  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Free file 2012 tax return 3The U. Free file 2012 tax return S. Free file 2012 tax return -U. Free file 2012 tax return S. Free file 2012 tax return S. Free file 2012 tax return R. Free file 2012 tax return income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Free file 2012 tax return Prev  Up  Next   Home   More Online Publications
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The Free File 2012 Tax Return

Free file 2012 tax return Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Free file 2012 tax return Tax questions. Free file 2012 tax return Background Information for Using the Tax CalendarsElectronic deposit requirement. Free file 2012 tax return Legal holidays. Free file 2012 tax return Statewide legal holidays. Free file 2012 tax return Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. Free file 2012 tax return irs. Free file 2012 tax return gov/pub509. Free file 2012 tax return What's New Publication 1518 discontinued after 2013. Free file 2012 tax return  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. Free file 2012 tax return An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. Free file 2012 tax return irs. Free file 2012 tax return gov/taxcalendar. Free file 2012 tax return Reminders Photographs of missing children. Free file 2012 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free file 2012 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free file 2012 tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free file 2012 tax return Introduction A tax calendar is a 12-month calendar divided into quarters. Free file 2012 tax return The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. Free file 2012 tax return What does this publication contain?   This publication contains the following. Free file 2012 tax return A section on how to use the tax calendars. Free file 2012 tax return Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. Free file 2012 tax return A table showing the semiweekly deposit due dates for payroll taxes for 2014. Free file 2012 tax return   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. Free file 2012 tax return irs. Free file 2012 tax return gov/taxcalendar. Free file 2012 tax return Who should use this publication?   Primarily, employers need to use this publication. Free file 2012 tax return However, the General Tax Calendar has important due dates for all businesses and individuals. Free file 2012 tax return Anyone who must pay excise taxes may need the Excise Tax Calendar . Free file 2012 tax return What are the advantages of using a tax calendar?   The following are advantages of using a calendar. Free file 2012 tax return You do not have to figure the due dates yourself. Free file 2012 tax return You can file or pay timely and avoid penalties. Free file 2012 tax return You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. Free file 2012 tax return You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . Free file 2012 tax return Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. Free file 2012 tax return If you are an employer, also use the Employer's Tax Calendar . Free file 2012 tax return If you must pay excise taxes, use the Excise Tax Calendar . Free file 2012 tax return Depending on your situation, you may need to use more than one calendar. Free file 2012 tax return Table 1. Free file 2012 tax return Useful Publications IF you are. Free file 2012 tax return . Free file 2012 tax return . Free file 2012 tax return THEN you may need. Free file 2012 tax return . Free file 2012 tax return . Free file 2012 tax return An employer • Publication 15 (Circular E), Employer's Tax Guide. Free file 2012 tax return  • Publication 15-A, Employer's Supplemental Tax Guide. Free file 2012 tax return  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. Free file 2012 tax return  • Publication 926, Household Employer's Tax Guide. Free file 2012 tax return A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. Free file 2012 tax return  • Publication 225, Farmer's Tax Guide. Free file 2012 tax return An individual • Publication 505, Tax Withholding and Estimated Tax. Free file 2012 tax return Required to pay excise taxes • Publication 510, Excise Taxes. Free file 2012 tax return What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. Free file 2012 tax return You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. Free file 2012 tax return The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. Free file 2012 tax return In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. Free file 2012 tax return What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. Free file 2012 tax return Each calendar lists the forms you may need. Free file 2012 tax return   See How To Get Tax Help near the end of this publication for information about getting publications and forms. Free file 2012 tax return Comments and suggestions. Free file 2012 tax return   We welcome your comments about this publication and your suggestions for future editions. Free file 2012 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free file 2012 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free file 2012 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free file 2012 tax return   You can send us comments from www. Free file 2012 tax return irs. Free file 2012 tax return gov/formspubs. Free file 2012 tax return Click on More Information and then click on Comment on Tax Forms and Publications. Free file 2012 tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. Free file 2012 tax return Ordering forms and publications. Free file 2012 tax return   Visit www. Free file 2012 tax return irs. Free file 2012 tax return gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free file 2012 tax return Internal Revenue Service 1201 N. Free file 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free file 2012 tax return   If you have a tax question, check the information available on IRS. Free file 2012 tax return gov or call 1-800-829-1040. Free file 2012 tax return We cannot answer tax questions sent to either of the above addresses. Free file 2012 tax return Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. Free file 2012 tax return IRS e-services make taxes easier. Free file 2012 tax return   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. Free file 2012 tax return Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. Free file 2012 tax return    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. Free file 2012 tax return Visit www. Free file 2012 tax return irs. Free file 2012 tax return gov/efile for more information. Free file 2012 tax return You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). Free file 2012 tax return For detailed information about using this free service, see Electronic deposit requirement below. Free file 2012 tax return   Use these electronic options to make filing and paying taxes easier. Free file 2012 tax return For more information on electronic payments, visit the IRS website at www. Free file 2012 tax return irs. Free file 2012 tax return gov/e-pay. Free file 2012 tax return Tax deposits. Free file 2012 tax return   Some taxes can be paid with the return on which they are reported. Free file 2012 tax return However, in many cases, you have to deposit the tax before the due date for filing the return. Free file 2012 tax return Tax deposits are figured for periods of time that are shorter than the time period covered by the return. Free file 2012 tax return See Publication 15 (Circular E) for the employment tax deposit rules. Free file 2012 tax return For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. Free file 2012 tax return    Electronic deposit requirement. Free file 2012 tax return   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). Free file 2012 tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free file 2012 tax return EFTPS is a free service provided by the Department of Treasury. Free file 2012 tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free file 2012 tax return   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). Free file 2012 tax return You can also visit the EFTPS website at www. Free file 2012 tax return eftps. Free file 2012 tax return gov. Free file 2012 tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. Free file 2012 tax return    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. Free file 2012 tax return For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. Free file 2012 tax return m. Free file 2012 tax return Eastern time the day before the date the deposit is due. Free file 2012 tax return Saturday, Sunday, or legal holiday. Free file 2012 tax return   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. Free file 2012 tax return The term legal holiday means any legal holiday in the District of Columbia. Free file 2012 tax return The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. Free file 2012 tax return But you must make any adjustments for statewide legal holidays, as discussed next. Free file 2012 tax return An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. Free file 2012 tax return Legal holidays. Free file 2012 tax return   Legal holidays for 2014 are listed below. Free file 2012 tax return January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. Free file 2012 tax return / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. Free file 2012 tax return   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. Free file 2012 tax return A statewide legal holiday does not delay a due date for making a federal tax deposit. Free file 2012 tax return Extended due date for Forms 1098, 1099, and W-2 if filed electronically. Free file 2012 tax return   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. Free file 2012 tax return   For 2014, the due date for giving the recipient these forms is January 31. Free file 2012 tax return   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. Free file 2012 tax return For information about filing Form W-2 electronically with the SSA, visit www. Free file 2012 tax return ssa. Free file 2012 tax return gov/employer or call 1-800-772-6270. Free file 2012 tax return Penalties. Free file 2012 tax return   Whenever possible, you should take action before the listed due date. Free file 2012 tax return If you are late, you may have to pay a penalty as well as interest on any overdue taxes. Free file 2012 tax return   Be sure to follow all the tax laws that apply to you. Free file 2012 tax return In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. Free file 2012 tax return Use of private delivery services. Free file 2012 tax return   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. Free file 2012 tax return These private delivery services include only the following. Free file 2012 tax return DHL Express (DHL): DHL Same Day Service. Free file 2012 tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. Free file 2012 tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free file 2012 tax return M. Free file 2012 tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. Free file 2012 tax return   For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free file 2012 tax return gov and enter “private delivery service” in the search box. Free file 2012 tax return   The private delivery service can tell you how to get written proof of the mailing date. Free file 2012 tax return    The U. Free file 2012 tax return S. Free file 2012 tax return Postal Service advises that private delivery services cannot deliver items to P. Free file 2012 tax return O. Free file 2012 tax return boxes. Free file 2012 tax return You must use the U. Free file 2012 tax return S. Free file 2012 tax return Postal Service to mail any item to an IRS P. Free file 2012 tax return O. Free file 2012 tax return box address. Free file 2012 tax return Prev  Up  Next   Home   More Online Publications