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Free Tax Filing 2012 State And Federal

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Free Tax Filing 2012 State And Federal

Free tax filing 2012 state and federal 1. Free tax filing 2012 state and federal   Definitions You Need To Know Table of Contents Other options. Free tax filing 2012 state and federal Exception. Free tax filing 2012 state and federal Certain terms used in this publication are defined below. Free tax filing 2012 state and federal The same term used in another publication may have a slightly different meaning. Free tax filing 2012 state and federal Annual additions. Free tax filing 2012 state and federal   Annual additions are the total of all your contributions in a year, employee contributions (not including rollovers), and forfeitures allocated to a participant's account. Free tax filing 2012 state and federal Annual benefits. Free tax filing 2012 state and federal   Annual benefits are the benefits to be paid yearly in the form of a straight life annuity (with no extra benefits) under a plan to which employees do not contribute and under which no rollover contributions are made. Free tax filing 2012 state and federal Business. Free tax filing 2012 state and federal   A business is an activity in which a profit motive is present and economic activity is involved. Free tax filing 2012 state and federal Service as a newspaper carrier under age 18 or as a public official is not a business. Free tax filing 2012 state and federal Common-law employee. Free tax filing 2012 state and federal   A common-law employee is any individual who, under common law, would have the status of an employee. Free tax filing 2012 state and federal A leased employee can also be a common-law employee. Free tax filing 2012 state and federal   A common-law employee is a person who performs services for an employer who has the right to control and direct the results of the work and the way in which it is done. Free tax filing 2012 state and federal For example, the employer: Provides the employee's tools, materials, and workplace, and Can fire the employee. Free tax filing 2012 state and federal   Common-law employees are not self-employed and cannot set up retirement plans for income from their work, even if that income is self-employment income for social security tax purposes. Free tax filing 2012 state and federal For example, common-law employees who are ministers, members of religious orders, full-time insurance salespeople, and U. Free tax filing 2012 state and federal S. Free tax filing 2012 state and federal citizens employed in the United States by foreign governments cannot set up retirement plans for their earnings from those employments, even though their earnings are treated as self-employment income. Free tax filing 2012 state and federal   However, an individual may be a common-law employee and a self-employed person as well. Free tax filing 2012 state and federal For example, an attorney can be a corporate common-law employee during regular working hours and also practice law in the evening as a self-employed person. Free tax filing 2012 state and federal In another example, a minister employed by a congregation for a salary is a common-law employee even though the salary is treated as self-employment income for social security tax purposes. Free tax filing 2012 state and federal However, fees reported on Schedule C (Form 1040), Profit or Loss From Business, for performing marriages, baptisms, and other personal services are self-employment earnings for qualified plan purposes. Free tax filing 2012 state and federal Compensation. Free tax filing 2012 state and federal   Compensation for plan allocations is the pay a participant received from you for personal services for a year. Free tax filing 2012 state and federal You can generally define compensation as including all the following payments. Free tax filing 2012 state and federal Wages and salaries. Free tax filing 2012 state and federal Fees for professional services. Free tax filing 2012 state and federal Other amounts received (cash or noncash) for personal services actually rendered by an employee, including, but not limited to, the following items. Free tax filing 2012 state and federal Commissions and tips. Free tax filing 2012 state and federal Fringe benefits. Free tax filing 2012 state and federal Bonuses. Free tax filing 2012 state and federal   For a self-employed individual, compensation means the earned income, discussed later, of that individual. Free tax filing 2012 state and federal   Compensation generally includes amounts deferred in the following employee benefit plans. Free tax filing 2012 state and federal These amounts are elective deferrals. Free tax filing 2012 state and federal Qualified cash or deferred arrangement (section 401(k) plan). Free tax filing 2012 state and federal Salary reduction agreement to contribute to a tax-sheltered annuity (section 403(b) plan), a SIMPLE IRA plan, or a SARSEP. Free tax filing 2012 state and federal Section 457 nonqualified deferred compensation plan. Free tax filing 2012 state and federal Section 125 cafeteria plan. Free tax filing 2012 state and federal   However, an employer can choose to exclude elective deferrals under the above plans from the definition of compensation. Free tax filing 2012 state and federal The limit on elective deferrals is discussed in chapter 2 under Salary Reduction Simplified Employee Pension (SARSEP) and in chapter 4. Free tax filing 2012 state and federal Other options. Free tax filing 2012 state and federal   In figuring the compensation of a participant, you can treat any of the following amounts as the employee's compensation. Free tax filing 2012 state and federal The employee's wages as defined for income tax withholding purposes. Free tax filing 2012 state and federal The employee's wages you report in box 1 of Form W-2, Wage and Tax Statement. Free tax filing 2012 state and federal The employee's social security wages (including elective deferrals). Free tax filing 2012 state and federal   Compensation generally cannot include either of the following items. Free tax filing 2012 state and federal Nontaxable reimbursements or other expense allowances. Free tax filing 2012 state and federal Deferred compensation (other than elective deferrals). Free tax filing 2012 state and federal SIMPLE plans. Free tax filing 2012 state and federal   A special definition of compensation applies for SIMPLE plans. Free tax filing 2012 state and federal See chapter 3. Free tax filing 2012 state and federal Contribution. Free tax filing 2012 state and federal   A contribution is an amount you pay into a plan for all those participating in the plan, including self-employed individuals. Free tax filing 2012 state and federal Limits apply to how much, under the contribution formula of the plan, can be contributed each year for a participant. Free tax filing 2012 state and federal Deduction. Free tax filing 2012 state and federal   A deduction is the plan contributions you can subtract from gross income on your federal income tax return. Free tax filing 2012 state and federal Limits apply to the amount deductible. Free tax filing 2012 state and federal Earned income. Free tax filing 2012 state and federal   Earned income is net earnings from self-employment, discussed later, from a business in which your services materially helped to produce the income. Free tax filing 2012 state and federal   You can also have earned income from property your personal efforts helped create, such as royalties from your books or inventions. Free tax filing 2012 state and federal Earned income includes net earnings from selling or otherwise disposing of the property, but it does not include capital gains. Free tax filing 2012 state and federal It includes income from licensing the use of property other than goodwill. Free tax filing 2012 state and federal   Earned income includes amounts received for services by self-employed members of recognized religious sects opposed to social security benefits who are exempt from self-employment tax. Free tax filing 2012 state and federal   If you have more than one business, but only one has a retirement plan, only the earned income from that business is considered for that plan. Free tax filing 2012 state and federal Employer. Free tax filing 2012 state and federal   An employer is generally any person for whom an individual performs or did perform any service, of whatever nature, as an employee. Free tax filing 2012 state and federal A sole proprietor is treated as his or her own employer for retirement plan purposes. Free tax filing 2012 state and federal However, a partner is not an employer for retirement plan purposes. Free tax filing 2012 state and federal Instead, the partnership is treated as the employer of each partner. Free tax filing 2012 state and federal Highly compensated employee. Free tax filing 2012 state and federal   A highly compensated employee is an individual who: Owned more than 5% of the interest in your business at any time during the year or the preceding year, regardless of how much compensation that person earned or received, or For the preceding year, received compensation from you of more than $115,000 (if the preceding year is 2012, 2013, or 2014) and, if you so choose, was in the top 20% of employees when ranked by compensation. Free tax filing 2012 state and federal Leased employee. Free tax filing 2012 state and federal   A leased employee who is not your common-law employee must generally be treated as your employee for retirement plan purposes if he or she does all the following. Free tax filing 2012 state and federal Provides services to you under an agreement between you and a leasing organization. Free tax filing 2012 state and federal Has performed services for you (or for you and related persons) substantially full time for at least 1 year. Free tax filing 2012 state and federal Performs services under your primary direction or control. Free tax filing 2012 state and federal Exception. Free tax filing 2012 state and federal   A leased employee is not treated as your employee if all the following conditions are met. Free tax filing 2012 state and federal Leased employees are not more than 20% of your non-highly compensated work force. Free tax filing 2012 state and federal The employee is covered under the leasing organization's qualified pension plan. Free tax filing 2012 state and federal The leasing organization's plan is a money purchase pension plan that has all the following provisions. Free tax filing 2012 state and federal Immediate participation. Free tax filing 2012 state and federal (This requirement does not apply to any individual whose compensation from the leasing organization in each plan year during the 4-year period ending with the plan year is less than $1,000. Free tax filing 2012 state and federal ) Full and immediate vesting. Free tax filing 2012 state and federal A nonintegrated employer contribution rate of at least 10% of compensation for each participant. Free tax filing 2012 state and federal However, if the leased employee is your common-law employee, that employee will be your employee for all purposes, regardless of any pension plan of the leasing organization. Free tax filing 2012 state and federal Net earnings from self-employment. Free tax filing 2012 state and federal   For SEP and qualified plans, net earnings from self-employment is your gross income from your trade or business (provided your personal services are a material income-producing factor) minus allowable business deductions. Free tax filing 2012 state and federal Allowable deductions include contributions to SEP and qualified plans for common-law employees and the deduction allowed for the deductible part of your self-employment tax. Free tax filing 2012 state and federal   Net earnings from self-employment does not include items excluded from gross income (or their related deductions) other than foreign earned income and foreign housing cost amounts. Free tax filing 2012 state and federal   For the deduction limits, earned income is net earnings for personal services actually rendered to the business. Free tax filing 2012 state and federal You take into account the income tax deduction for the deductible part of self-employment tax and the deduction for contributions to the plan made on your behalf when figuring net earnings. Free tax filing 2012 state and federal   Net earnings include a partner's distributive share of partnership income or loss (other than separately stated items, such as capital gains and losses). Free tax filing 2012 state and federal It does not include income passed through to shareholders of S corporations. Free tax filing 2012 state and federal Guaranteed payments to limited partners are net earnings from self-employment if they are paid for services to or for the partnership. Free tax filing 2012 state and federal Distributions of other income or loss to limited partners are not net earnings from self-employment. Free tax filing 2012 state and federal   For SIMPLE plans, net earnings from self-employment is the amount on line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040), Self-Employment Tax, before subtracting any contributions made to the SIMPLE plan for yourself. Free tax filing 2012 state and federal Qualified plan. Free tax filing 2012 state and federal   A qualified plan is a retirement plan that offers a tax-favored way to save for retirement. Free tax filing 2012 state and federal You can deduct contributions made to the plan for your employees. Free tax filing 2012 state and federal Earnings on these contributions are generally tax free until distributed at retirement. Free tax filing 2012 state and federal Profit-sharing, money purchase, and defined benefit plans are qualified plans. Free tax filing 2012 state and federal A 401(k) plan is also a qualified plan. Free tax filing 2012 state and federal Participant. Free tax filing 2012 state and federal   A participant is an eligible employee who is covered by your retirement plan. Free tax filing 2012 state and federal See the discussions of the different types of plans for the definition of an employee eligible to participate in each type of plan. Free tax filing 2012 state and federal Partner. Free tax filing 2012 state and federal   A partner is an individual who shares ownership of an unincorporated trade or business with one or more persons. Free tax filing 2012 state and federal For retirement plans, a partner is treated as an employee of the partnership. Free tax filing 2012 state and federal Self-employed individual. Free tax filing 2012 state and federal   An individual in business for himself or herself, and whose business is not incorporated, is self-employed. Free tax filing 2012 state and federal Sole proprietors and partners are self-employed. Free tax filing 2012 state and federal Self-employment can include part-time work. Free tax filing 2012 state and federal   Not everyone who has net earnings from self-employment for social security tax purposes is self-employed for qualified plan purposes. Free tax filing 2012 state and federal See Common-law employee and Net earnings from self-employment , earlier. Free tax filing 2012 state and federal   In addition, certain fishermen may be considered self-employed for setting up a qualified plan. Free tax filing 2012 state and federal See Publication 595, Capital Construction Fund for Commercial Fishermen, for the special rules used to determine whether fishermen are self-employed. Free tax filing 2012 state and federal Sole proprietor. Free tax filing 2012 state and federal   A sole proprietor is an individual who owns an unincorporated business by himself or herself, including a single member limited liability company that is treated as a disregarded entity for tax purposes. Free tax filing 2012 state and federal For retirement plans, a sole proprietor is treated as both an employer and an employee. Free tax filing 2012 state and federal Prev  Up  Next   Home   More Online Publications
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The Free Tax Filing 2012 State And Federal

Free tax filing 2012 state and federal Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Free tax filing 2012 state and federal Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Free tax filing 2012 state and federal Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Free tax filing 2012 state and federal See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Free tax filing 2012 state and federal For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Free tax filing 2012 state and federal See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Free tax filing 2012 state and federal The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Free tax filing 2012 state and federal 70 for 2011. Free tax filing 2012 state and federal See Distribution of low-cost articles on page 8. Free tax filing 2012 state and federal The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Free tax filing 2012 state and federal See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Free tax filing 2012 state and federal The IRS has created a page on IRS. Free tax filing 2012 state and federal gov that includes information about Pub. Free tax filing 2012 state and federal 598 at www. Free tax filing 2012 state and federal irs. Free tax filing 2012 state and federal gov/pub598. Free tax filing 2012 state and federal Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Free tax filing 2012 state and federal Such income is exempt even if the activity is a trade or business. Free tax filing 2012 state and federal However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Free tax filing 2012 state and federal This publication covers the rules for the tax on unrelated business income of exempt organizations. Free tax filing 2012 state and federal It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Free tax filing 2012 state and federal All section references in this publication are to the Internal Revenue Code. Free tax filing 2012 state and federal Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Free tax filing 2012 state and federal Comments and suggestions. Free tax filing 2012 state and federal   We welcome your comments about this publication and your suggestions for future editions. Free tax filing 2012 state and federal   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Free tax filing 2012 state and federal NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free tax filing 2012 state and federal Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free tax filing 2012 state and federal   You can email us at taxforms@irs. Free tax filing 2012 state and federal gov. Free tax filing 2012 state and federal Please put “publications Comment” on the subject line. Free tax filing 2012 state and federal You can also send us comments from www. Free tax filing 2012 state and federal irs. Free tax filing 2012 state and federal gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Free tax filing 2012 state and federal ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free tax filing 2012 state and federal Prev  Up  Next   Home   More Online Publications