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

How Can I File My 2012 Taxes Online

Ez 1040 FormFree Tax Filing Online 2011Free Federal And State Tax Filing 2012Irs 2011 Tax Return2011 Tax Forms 1040ezFiling State Taxes Free2012 Federal Tax FormHow To File A 1040ez2012 1040 Form2013 Amended 1040E File Income Tax Return2014 Form 1040ezRefile 2012 TaxesTurbo Tax Free State FilingDownload Irs Form 1040 2010Federal Income Tax ExtensionIrs Amendment Form InstructionsI Want To File My 2012 TaxesHow To File 2011 Taxes LateEfile 2007 Tax Returns For FreeDownload State Tax FormsHow Much Can I Deduct For Health Insurance On Income Taxes For 2010?State Income Tax Filing FreeFiling 1040nrWww.irs.gov/form 1040xWhere To File A 1040xFree E File State TaxesCan Still E File 2011 TaxesFree Tax Filing For Unemployed10ezTax Planning Us 1040aFree Site To File State TaxesForma 1040Hr BlockFederal Tax Forms 1040ezFile 2012 Taxes Late FreeFiling An Amended Tax Return For 2011File My 2011 Taxes For Free2011 1040 Tax FormHow To File Tax Extensions Online

How Can I File My 2012 Taxes Online

How can i file my 2012 taxes online 2. How can i file my 2012 taxes online   Accounting Periods and Methods Table of Contents Introduction Useful Items - You may want to see: Accounting Periods Accounting MethodsCash Method Accrual Method Combination Method Inventories Uniform Capitalization Rules Special Methods Change in Accounting Method Introduction You must figure your taxable income and file an income tax return for an annual accounting period called a tax year. How can i file my 2012 taxes online Also, you must consistently use an accounting method that clearly shows your income and expenses for the tax year. How can i file my 2012 taxes online Useful Items - You may want to see: Publication 538 Accounting Periods and Methods See chapter 12 for information about getting publications and forms. How can i file my 2012 taxes online Accounting Periods When preparing a statement of income and expenses (generally your income tax return), you must use your books and records for a specific interval of time called an accounting period. How can i file my 2012 taxes online The annual accounting period for your income tax return is called a tax year. How can i file my 2012 taxes online You can use one of the following tax years. How can i file my 2012 taxes online A calendar tax year. How can i file my 2012 taxes online A fiscal tax year. How can i file my 2012 taxes online Unless you have a required tax year, you adopt a tax year by filing your first income tax return using that tax year. How can i file my 2012 taxes online A required tax year is a tax year required under the Internal Revenue Code or the Income Tax Regulations. How can i file my 2012 taxes online Calendar tax year. How can i file my 2012 taxes online   A calendar tax year is 12 consecutive months beginning January 1 and ending December 31. How can i file my 2012 taxes online   You must adopt the calendar tax year if any of the following apply. How can i file my 2012 taxes online You do not keep books. How can i file my 2012 taxes online You have no annual accounting period. How can i file my 2012 taxes online Your present tax year does not qualify as a fiscal year. How can i file my 2012 taxes online Your use of the calendar tax year is required under the Internal Revenue Code or the Income Tax Regulations. How can i file my 2012 taxes online   If you filed your first income tax return using the calendar tax year and you later begin business as a sole proprietor, you must continue to use the calendar tax year unless you get IRS approval to change it or are otherwise allowed to change it without IRS approval. How can i file my 2012 taxes online For more information, see Change in tax year, later. How can i file my 2012 taxes online   If you adopt the calendar tax year, you must maintain your books and records and report your income and expenses for the period from January 1 through December 31 of each year. How can i file my 2012 taxes online Fiscal tax year. How can i file my 2012 taxes online   A fiscal tax year is 12 consecutive months ending on the last day of any month except December. How can i file my 2012 taxes online A 52-53-week tax year is a fiscal tax year that varies from 52 to 53 weeks but does not have to end on the last day of a month. How can i file my 2012 taxes online   If you adopt a fiscal tax year, you must maintain your books and records and report your income and expenses using the same tax year. How can i file my 2012 taxes online   For more information on a fiscal tax year, including a 52-53-week tax year, see Publication 538. How can i file my 2012 taxes online Change in tax year. How can i file my 2012 taxes online   Generally, you must file Form 1128, Application To Adopt, Change, or Retain a Tax Year, to request IRS approval to change your tax year. How can i file my 2012 taxes online See the Instructions for Form 1128 for exceptions. How can i file my 2012 taxes online If you qualify for an automatic approval request, a user fee is not required. How can i file my 2012 taxes online If you do not qualify for automatic approval, a ruling must be requested. How can i file my 2012 taxes online See the instructions for Form 1128 for information about user fees if you are requesting a ruling. How can i file my 2012 taxes online Accounting Methods An accounting method is a set of rules used to determine when and how income and expenses are reported. How can i file my 2012 taxes online Your accounting method includes not only the overall method of accounting you use, but also the accounting treatment you use for any material item. How can i file my 2012 taxes online You choose an accounting method for your business when you file your first income tax return that includes a Schedule C for the business. How can i file my 2012 taxes online After that, if you want to change your accounting method, you must generally get IRS approval. How can i file my 2012 taxes online See Change in Accounting Method, later. How can i file my 2012 taxes online Kinds of methods. How can i file my 2012 taxes online   Generally, you can use any of the following accounting methods. How can i file my 2012 taxes online Cash method. How can i file my 2012 taxes online An accrual method. How can i file my 2012 taxes online Special methods of accounting for certain items of income and expenses. How can i file my 2012 taxes online Combination method using elements of two or more of the above. How can i file my 2012 taxes online You must use the same accounting method to figure your taxable income and to keep your books. How can i file my 2012 taxes online Also, you must use an accounting method that clearly shows your income. How can i file my 2012 taxes online Business and personal items. How can i file my 2012 taxes online   You can account for business and personal items under different accounting methods. How can i file my 2012 taxes online For example, you can figure your business income under an accrual method, even if you use the cash method to figure personal items. How can i file my 2012 taxes online Two or more businesses. How can i file my 2012 taxes online   If you have two or more separate and distinct businesses, you can use a different accounting method for each if the method clearly reflects the income of each business. How can i file my 2012 taxes online They are separate and distinct only if you maintain complete and separate books and records for each business. How can i file my 2012 taxes online Cash Method Most individuals and many sole proprietors with no inventory use the cash method because they find it easier to keep cash method records. How can i file my 2012 taxes online However, if an inventory is necessary to account for your income, you must generally use an accrual method of accounting for sales and purchases. How can i file my 2012 taxes online For more information, see Inventories, later. How can i file my 2012 taxes online Income Under the cash method, include in your gross income all items of income you actually or constructively receive during your tax year. How can i file my 2012 taxes online If you receive property or services, you must include their fair market value in income. How can i file my 2012 taxes online Example. How can i file my 2012 taxes online On December 30, 2012, Mrs. How can i file my 2012 taxes online Sycamore sent you a check for interior decorating services you provided to her. How can i file my 2012 taxes online You received the check on January 2, 2013. How can i file my 2012 taxes online You must include the amount of the check in income for 2013. How can i file my 2012 taxes online Constructive receipt. How can i file my 2012 taxes online   You have constructive receipt of income when an amount is credited to your account or made available to you without restriction. How can i file my 2012 taxes online You do not need to have possession of it. How can i file my 2012 taxes online If you authorize someone to be your agent and receive income for you, you are treated as having received it when your agent received it. How can i file my 2012 taxes online Example. How can i file my 2012 taxes online Interest is credited to your bank account in December 2013. How can i file my 2012 taxes online You do not withdraw it or enter it into your passbook until 2014. How can i file my 2012 taxes online You must include it in your gross income for 2013. How can i file my 2012 taxes online Delaying receipt of income. How can i file my 2012 taxes online   You cannot hold checks or postpone taking possession of similar property from one tax year to another to avoid paying tax on the income. How can i file my 2012 taxes online You must report the income in the year the property is received or made available to you without restriction. How can i file my 2012 taxes online Example. How can i file my 2012 taxes online Frances Jones, a service contractor, was entitled to receive a $10,000 payment on a contract in December 2013. How can i file my 2012 taxes online She was told in December that her payment was available. How can i file my 2012 taxes online At her request, she was not paid until January 2014. How can i file my 2012 taxes online She must include this payment in her 2013 income because it was constructively received in 2013. How can i file my 2012 taxes online Checks. How can i file my 2012 taxes online   Receipt of a valid check by the end of the tax year is constructive receipt of income in that year, even if you cannot cash or deposit the check until the following year. How can i file my 2012 taxes online Example. How can i file my 2012 taxes online Dr. How can i file my 2012 taxes online Redd received a check for $500 on December 31, 2013, from a patient. How can i file my 2012 taxes online She could not deposit the check in her business account until January 2, 2014. How can i file my 2012 taxes online She must include this fee in her income for 2013. How can i file my 2012 taxes online Debts paid by another person or canceled. How can i file my 2012 taxes online   If your debts are paid by another person or are canceled by your creditors, you may have to report part or all of this debt relief as income. How can i file my 2012 taxes online If you receive income in this way, you constructively receive the income when the debt is canceled or paid. How can i file my 2012 taxes online For more information, see Canceled Debt under Kinds of Income in chapter 5. How can i file my 2012 taxes online Repayment of income. How can i file my 2012 taxes online   If you include an amount in income and in a later year you have to repay all or part of it, you can usually deduct the repayment in the year in which you make it. How can i file my 2012 taxes online If the amount you repay is over $3,000, a special rule applies. How can i file my 2012 taxes online For details about the special rule, see Repayments in chapter 11 of Publication 535, Business Expenses. How can i file my 2012 taxes online Expenses Under the cash method, you generally deduct expenses in the tax year in which you actually pay them. How can i file my 2012 taxes online This includes business expenses for which you contest liability. How can i file my 2012 taxes online However, you may not be able to deduct an expense paid in advance or you may be required to capitalize certain costs, as explained later under Uniform Capitalization Rules. How can i file my 2012 taxes online Expenses paid in advance. How can i file my 2012 taxes online   You can deduct an expense you pay in advance only in the year to which it applies. How can i file my 2012 taxes online Example. How can i file my 2012 taxes online You are a calendar year taxpayer and you pay $1,000 in 2013 for a business insurance policy effective for one year, beginning July 1. How can i file my 2012 taxes online You can deduct $500 in 2013 and $500 in 2014. How can i file my 2012 taxes online Accrual Method Under an accrual method of accounting, you generally report income in the year earned and deduct or capitalize expenses in the year incurred. How can i file my 2012 taxes online The purpose of an accrual method of accounting is to match income and expenses in the correct year. How can i file my 2012 taxes online Income—General Rule Under an accrual method, you generally include an amount in your gross income for the tax year in which all events that fix your right to receive the income have occurred and you can determine the amount with reasonable accuracy. How can i file my 2012 taxes online Example. How can i file my 2012 taxes online You are a calendar year accrual method taxpayer. How can i file my 2012 taxes online You sold a computer on December 28, 2013. How can i file my 2012 taxes online You billed the customer in the first week of January 2014, but you did not receive payment until February 2014. How can i file my 2012 taxes online You must include the amount received for the computer in your 2013 income. How can i file my 2012 taxes online Income—Special Rules The following are special rules that apply to advance payments, estimating income, and changing a payment schedule for services. How can i file my 2012 taxes online Estimated income. How can i file my 2012 taxes online   If you include a reasonably estimated amount in gross income, and later determine the exact amount is different, take the difference into account in the tax year in which you make the determination. How can i file my 2012 taxes online Change in payment schedule for services. How can i file my 2012 taxes online   If you perform services for a basic rate specified in a contract, you must accrue the income at the basic rate, even if you agree to receive payments at a lower rate until you complete the services and then receive the difference. How can i file my 2012 taxes online Advance payments for services. How can i file my 2012 taxes online   Generally, you report an advance payment for services to be performed in a later tax year as income in the year you receive the payment. How can i file my 2012 taxes online However, if you receive an advance payment for services you agree to perform by the end of the next tax year, you can elect to postpone including the advance payment in income until the next tax year. How can i file my 2012 taxes online However, you cannot postpone including any payment beyond that tax year. How can i file my 2012 taxes online   For more information, see Advance Payment for Services under Accrual Method in Publication 538. How can i file my 2012 taxes online That publication also explains special rules for reporting the following types of income. How can i file my 2012 taxes online Advance payments for service agreements. How can i file my 2012 taxes online Prepaid rent. How can i file my 2012 taxes online Advance payments for sales. How can i file my 2012 taxes online   Special rules apply to including income from advance payments on agreements for future sales or other dispositions of goods you hold primarily for sale to your customers in the ordinary course of your business. How can i file my 2012 taxes online If the advance payments are for contracts involving both the sale and service of goods, it may be necessary to treat them as two agreements. How can i file my 2012 taxes online An agreement includes a gift certificate that can be redeemed for goods. How can i file my 2012 taxes online Treat amounts that are due and payable as amounts you received. How can i file my 2012 taxes online   You generally include an advance payment in income for the tax year in which you receive it. How can i file my 2012 taxes online However, you can use an alternative method. How can i file my 2012 taxes online For information about the alternative method, see Publication 538. How can i file my 2012 taxes online Expenses Under an accrual method of accounting, you generally deduct or capitalize a business expense when both the following apply. How can i file my 2012 taxes online The all-events test has been met. How can i file my 2012 taxes online The test has been met when: All events have occurred that fix the fact of liability, and The liability can be determined with reasonable accuracy. How can i file my 2012 taxes online Economic performance has occurred. How can i file my 2012 taxes online Economic performance. How can i file my 2012 taxes online   You generally cannot deduct or capitalize a business expense until economic performance occurs. How can i file my 2012 taxes online If your expense is for property or services provided to you, or for your use of property, economic performance occurs as the property or services are provided or as the property is used. How can i file my 2012 taxes online If your expense is for property or services you provide to others, economic performance occurs as you provide the property or services. How can i file my 2012 taxes online An exception allows certain recurring items to be treated as incurred during a tax year even though economic performance has not occurred. How can i file my 2012 taxes online For more information on economic performance, see Economic Performance under Accrual Method in Publication 538. How can i file my 2012 taxes online Example. How can i file my 2012 taxes online You are a calendar year taxpayer and use an accrual method of accounting. How can i file my 2012 taxes online You buy office supplies in December 2013. How can i file my 2012 taxes online You receive the supplies and the bill in December, but you pay the bill in January 2014. How can i file my 2012 taxes online You can deduct the expense in 2013 because all events that fix the fact of liability have occurred, the amount of the liability could be reasonably determined, and economic performance occurred in that year. How can i file my 2012 taxes online Your office supplies may qualify as a recurring expense. How can i file my 2012 taxes online In that case, you can deduct them in 2013 even if the supplies are not delivered until 2014 (when economic performance occurs). How can i file my 2012 taxes online Keeping inventories. How can i file my 2012 taxes online   When the production, purchase, or sale of merchandise is an income-producing factor in your business, you must generally take inventories into account at the beginning and the end of your tax year. How can i file my 2012 taxes online If you must account for an inventory, you must generally use an accrual method of accounting for your purchases and sales. How can i file my 2012 taxes online For more information, see Inventories , later. How can i file my 2012 taxes online Special rule for related persons. How can i file my 2012 taxes online   You cannot deduct business expenses and interest owed to a related person who uses the cash method of accounting until you make the payment and the corresponding amount is includible in the related person's gross income. How can i file my 2012 taxes online Determine the relationship, for this rule, as of the end of the tax year for which the expense or interest would otherwise be deductible. How can i file my 2012 taxes online If a deduction is not allowed under this rule, the rule will continue to apply even if your relationship with the person ends before the expense or interest is includible in the gross income of that person. How can i file my 2012 taxes online   Related persons include members of your immediate family, including only brothers and sisters (either whole or half), your spouse, ancestors, and lineal descendants. How can i file my 2012 taxes online For a list of other related persons, see section 267 of the Internal Revenue Code. How can i file my 2012 taxes online Combination Method You can generally use any combination of cash, accrual, and special methods of accounting if the combination clearly shows your income and expenses and you use it consistently. How can i file my 2012 taxes online However, the following restrictions apply. How can i file my 2012 taxes online If an inventory is necessary to account for your income, you must generally use an accrual method for purchases and sales. How can i file my 2012 taxes online (See, however, Inventories, later. How can i file my 2012 taxes online ) You can use the cash method for all other items of income and expenses. How can i file my 2012 taxes online If you use the cash method for figuring your income, you must use the cash method for reporting your expenses. How can i file my 2012 taxes online If you use an accrual method for reporting your expenses, you must use an accrual method for figuring your income. How can i file my 2012 taxes online If you use a combination method that includes the cash method, treat that combination method as the cash method. How can i file my 2012 taxes online Inventories Generally, if you produce, purchase, or sell merchandise in your business, you must keep an inventory and use the accrual method for purchases and sales of merchandise. How can i file my 2012 taxes online However, the following taxpayers can use the cash method of accounting even if they produce, purchase, or sell merchandise. How can i file my 2012 taxes online These taxpayers can also account for inventoriable items as materials and supplies that are not incidental (discussed later). How can i file my 2012 taxes online A qualifying taxpayer under Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. How can i file my 2012 taxes online A qualifying small business taxpayer under Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. How can i file my 2012 taxes online Qualifying taxpayer. How can i file my 2012 taxes online   You are a qualifying taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 17, 1998, is $1 million or less. How can i file my 2012 taxes online (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing by 3. How can i file my 2012 taxes online ) Your business is not a tax shelter, as defined under section 448(d)(3) of the Internal Revenue Code. How can i file my 2012 taxes online Qualifying small business taxpayer. How can i file my 2012 taxes online   You are a qualifying small business taxpayer if: Your average annual gross receipts for each prior tax year ending on or after December 31, 2000, is more than $1 million but not more than $10 million. How can i file my 2012 taxes online (Your average annual gross receipts for a tax year is figured by adding the gross receipts for that tax year and the 2 preceding tax years and dividing the total by 3. How can i file my 2012 taxes online ) You are not prohibited from using the cash method under section 448 of the Internal Revenue Code. How can i file my 2012 taxes online Your principal business activity is an eligible business (described in Publication 538 and Revenue Procedure 2002-28). How can i file my 2012 taxes online Business not owned or not in existence for 3 years. How can i file my 2012 taxes online   If you did not own your business for all of the 3-tax-year period used in figuring your average annual gross receipts, include the period of any predecessor. How can i file my 2012 taxes online If your business has not been in existence for the 3-tax-year period, base your average on the period it has existed including any short tax years, annualizing the short tax year's gross receipts. How can i file my 2012 taxes online Materials and supplies that are not incidental. How can i file my 2012 taxes online   If you account for inventoriable items as materials and supplies that are not incidental, you will deduct the cost of the items you would otherwise include in inventory in the year you sell the items, or the year you pay for them, whichever is later. How can i file my 2012 taxes online If you are a producer, you can use any reasonable method to estimate the raw material in your work in process and finished goods on hand at the end of the year to determine the raw material used to produce finished goods that were sold during the year. How can i file my 2012 taxes online Changing accounting method. How can i file my 2012 taxes online   If you are a qualifying taxpayer or qualifying small business taxpayer and want to change to the cash method or to account for inventoriable items as non-incidental materials and supplies, you must file Form 3115, Application for Change in Accounting Method. How can i file my 2012 taxes online See Change in Accounting Method, later. How can i file my 2012 taxes online More information. How can i file my 2012 taxes online    For more information about the qualifying taxpayer exception, see Revenue Procedure 2001-10 in Internal Revenue Bulletin 2001-2. How can i file my 2012 taxes online For more information about the qualifying small business taxpayer exception, see Revenue Procedure 2002-28 in Internal Revenue Bulletin 2002-18. How can i file my 2012 taxes online Items included in inventory. How can i file my 2012 taxes online   If you are required to account for inventories, include the following items when accounting for your inventory. How can i file my 2012 taxes online Merchandise or stock in trade. How can i file my 2012 taxes online Raw materials. How can i file my 2012 taxes online Work in process. How can i file my 2012 taxes online Finished products. How can i file my 2012 taxes online Supplies that physically become a part of the item intended for sale. How can i file my 2012 taxes online Valuing inventory. How can i file my 2012 taxes online   You must value your inventory at the beginning and end of each tax year to determine your cost of goods sold (Schedule C, line 42). How can i file my 2012 taxes online To determine the value of your inventory, you need a method for identifying the items in your inventory and a method for valuing these items. How can i file my 2012 taxes online   Inventory valuation rules cannot be the same for all kinds of businesses. How can i file my 2012 taxes online The method you use to value your inventory must conform to generally accepted accounting principles for similar businesses and must clearly reflect income. How can i file my 2012 taxes online Your inventory practices must be consistent from year to year. How can i file my 2012 taxes online More information. How can i file my 2012 taxes online   For more information about inventories, see Publication 538. How can i file my 2012 taxes online Uniform Capitalization Rules Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for production or resale activities. How can i file my 2012 taxes online Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. How can i file my 2012 taxes online You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. How can i file my 2012 taxes online Activities subject to the uniform capitalization rules. How can i file my 2012 taxes online   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. How can i file my 2012 taxes online Produce real or tangible personal property. How can i file my 2012 taxes online For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. How can i file my 2012 taxes online Acquire property for resale. How can i file my 2012 taxes online Exceptions. How can i file my 2012 taxes online   These rules do not apply to the following property. How can i file my 2012 taxes online Personal property you acquire for resale if your average annual gross receipts are $10 million or less. How can i file my 2012 taxes online Property you produce if you meet either of the following conditions. How can i file my 2012 taxes online Your indirect costs of producing the property are $200,000 or less. How can i file my 2012 taxes online You use the cash method of accounting and do not account for inventories. How can i file my 2012 taxes online For more information, see Inventories, earlier. How can i file my 2012 taxes online Special Methods There are special methods of accounting for certain items of income or expense. How can i file my 2012 taxes online These include the following. How can i file my 2012 taxes online Amortization, discussed in chapter 8 of Publication 535, Business Expenses. How can i file my 2012 taxes online Bad debts, discussed in chapter 10 of Publication 535. How can i file my 2012 taxes online Depletion, discussed in chapter 9 of Publication 535. How can i file my 2012 taxes online Depreciation, discussed in Publication 946, How To Depreciate Property. How can i file my 2012 taxes online Installment sales, discussed in Publication 537, Installment Sales. How can i file my 2012 taxes online Change in Accounting Method Once you have set up your accounting method, you must generally get IRS approval before you can change to another method. How can i file my 2012 taxes online A change in your accounting method includes a change in: Your overall method, such as from cash to an accrual method, and Your treatment of any material item. How can i file my 2012 taxes online To get approval, you must file Form 3115, Application for Change in Accounting Method. How can i file my 2012 taxes online You can get IRS approval to change an accounting method under either the automatic change procedures or the advance consent request procedures. How can i file my 2012 taxes online You may have to pay a user fee. How can i file my 2012 taxes online For more information, see the form instructions. How can i file my 2012 taxes online Automatic change procedures. How can i file my 2012 taxes online   Certain taxpayers can presume to have IRS approval to change their method of accounting. How can i file my 2012 taxes online The approval is granted for the tax year for which the taxpayer requests a change (year of change), if the taxpayer complies with the provisions of the automatic change procedures. How can i file my 2012 taxes online No user fee is required for an application filed under an automatic change procedure generally covered in Revenue Procedure 2002-9. How can i file my 2012 taxes online   Generally, you must use Form 3115 to request an automatic change. How can i file my 2012 taxes online For more information, see the Instructions for Form 3115. How can i file my 2012 taxes online Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding your CP2005 Notice

 
We accepted the information you sent us. We're not going to change your tax return. We've closed our review of it.


What you need to do

  • Read your notice carefully.
  • You don't have to do anything.
  • You don't have to answer the notice.
  • If you have a payment plan for another IRS debt, keep making your payments.

You may want to...

  • Keep a copy of your notice for your files.
  • Contact us if you don't get a refund for any payment you made on the proposed changes we now aren't going to make.
  • Contact us by mail or by calling the toll free number on your notice with any questions we haven't answered below.

Answers to Common Questions

Why did it take you so long to contact me about this matter?
Our computer systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.

What if I sent you a payment based on the changes you proposed?
You'll receive a refund check in 4 to 6 weeks as long as you owe no taxes or other debts we have to collect.

What if I petitioned the U.S. Tax Court?
Our Office of Chief Counsel will contact you about closing your petition.

What should I do if you close my case without changing my account and I think you closed it in error?
Please call the toll free number on your notice.

What should I do if I receive another notice or letter?
If the notice or letter is about this matter, pay no attention to it. If it's about another matter, read it carefully and follow its instructions.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

You can avoid future mistakes by:

  • keeping accurate and full records
  • waiting until you get all of your income statements to file your tax return
  • checking the records you get from your employer, mortgage company, bank, or other sources of income (W-2s, 1098s, 1099s, etc.) to make sure they're correct
  • including all the income you received during the year on your tax return
  • following the instructions for your tax return on how to report income, expenses and deductions
  • filing an amended tax return if you receive any additional information after you've filed your return
Page Last Reviewed or Updated: 28-Feb-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The How Can I File My 2012 Taxes Online

How can i file my 2012 taxes online 11. How can i file my 2012 taxes online   Departing Aliens and the Sailing or Departure Permit Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Aliens Not Required To Obtain Sailing or Departure Permits Aliens Required To Obtain Sailing or Departure PermitsGetting a Sailing or Departure Permit Forms To File Paying Taxes and Obtaining Refunds Bond To Ensure Payment Filing Annual U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online Income Tax Returns Introduction Before leaving the United States, all aliens (except those listed under Aliens Not Required To Obtain Sailing or Departure Permits must obtain a certificate of compliance. How can i file my 2012 taxes online This document, also popularly known as the sailing permit or departure permit, is part of the income tax form you must file before leaving. How can i file my 2012 taxes online You will receive a sailing or departure permit after filing a Form 1040-C or Form 2063. How can i file my 2012 taxes online These forms are discussed in this chapter. How can i file my 2012 taxes online To find out if you need a sailing or departure permit, first read Aliens Not Required To Obtain Sailing or Departure Permits . How can i file my 2012 taxes online If you do not fall into one of the categories in that discussion, you must obtain a sailing or departure permit. How can i file my 2012 taxes online Read Aliens Required To Obtain Sailing or Departure Permits . How can i file my 2012 taxes online Topics - This chapter discusses: Who needs a sailing permit, How to get a sailing permit, and Forms you file to get a sailing permit. How can i file my 2012 taxes online Useful Items - You may want to see: Form (and Instructions) 1040-C U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online Departing Alien Income Tax Return 2063 U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online Departing Alien Income Tax Statement See chapter 12 for information about getting these forms. How can i file my 2012 taxes online Aliens Not Required To Obtain Sailing or Departure Permits If you are included in one of the following categories, you do not have to get a sailing or departure permit before leaving the United States. How can i file my 2012 taxes online If you are in one of these categories and do not have to get a sailing or departure permit, you must be able to support your claim for exemption with proper identification or give the authority for the exemption. How can i file my 2012 taxes online Category 1. How can i file my 2012 taxes online   Representatives of foreign governments with diplomatic passports, whether accredited to the United States or other countries, members of their households, and servants accompanying them. How can i file my 2012 taxes online Servants who are leaving, but not with a person with a diplomatic passport, must get a sailing or departure permit. How can i file my 2012 taxes online However, they can get a sailing or departure permit on Form 2063 without examination of their income tax liability by presenting a letter from the chief of their diplomatic mission certifying that: Their name appears on the “White List” (a list of employees of diplomatic missions), and They do not owe to the United States any income tax, and will not owe any tax up to and including the intended date of departure. How can i file my 2012 taxes online   The statement must be presented to an IRS office. How can i file my 2012 taxes online Category 2. How can i file my 2012 taxes online    Employees of international organizations and foreign governments (other than diplomatic representatives exempt under category 1) and members of their households: Whose compensation for official services is exempt from U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online tax under U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online tax laws (described in chapter 10), and Who receive no other income from U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online sources. How can i file my 2012 taxes online If you are an alien in category (1) or (2), above, who filed the waiver under section 247(b) of the Immigration and Nationality Act, you must get a sailing or departure permit. How can i file my 2012 taxes online This is true even if your income is exempt from U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online tax because of an income tax treaty, consular agreement, or international agreement. How can i file my 2012 taxes online Category 3. How can i file my 2012 taxes online   Alien students, industrial trainees, and exchange visitors, including their spouses and children, who enter on an “F-1,” “F-2,” “H-3,” “H-4,” “J-1,” “J-2,” or “Q” visa only and who receive no income from U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online sources while in the United States under those visas other than: Allowances to cover expenses incident to study or training in the United States, such as expenses for travel, maintenance, and tuition, The value of any services or food and lodging connected with this study or training, Income from employment authorized by the U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online Citizenship and Immigration Services (USCIS), or Interest income on deposits that is not effectively connected with a U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online trade or business. How can i file my 2012 taxes online (See Interest Income in chapter 3. How can i file my 2012 taxes online ) Category 4. How can i file my 2012 taxes online   Alien students, including their spouses and children, who enter on an “M-1” or “M-2” visa only and who receive no income from U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online sources while in the United States under those visas, other than: Income from employment authorized by the U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online Citizenship and Immigration Services (USCIS) or Interest income on deposits that is not effectively connected with a U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online trade or business. How can i file my 2012 taxes online (See Interest Income in chapter 3. How can i file my 2012 taxes online ) Category 5. How can i file my 2012 taxes online   Certain other aliens temporarily in the United States who have received no taxable income during the tax year up to and including the date of departure or during the preceding tax year. How can i file my 2012 taxes online If the IRS has reason to believe that an alien has received income subject to tax and that the collection of income tax is jeopardized by departure, it may then require the alien to obtain a sailing or departure permit. How can i file my 2012 taxes online Aliens in this category are: Alien military trainees who enter the United States for training under the sponsorship of the Department of Defense and who leave the United States on official military travel orders, Alien visitors for business on a “B-1” visa, or on both a “B-1” visa and a “B-2” visa, who do not remain in the United States or a U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online possession for more than 90 days during the tax year, Alien visitors for pleasure on a “B-2” visa, Aliens in transit through the United States or any of its possessions on a “C-1” visa, or under a contract, such as a bond agreement, between a transportation line and the Attorney General, and Aliens who enter the United States on a border-crossing identification card or for whom passports, visas, and border-crossing identification cards are not required, if they are: Visitors for pleasure, Visitors for business who do not remain in the United States or a U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online possession for more than 90 days during the tax year, or In transit through the United States or any of its possessions. How can i file my 2012 taxes online Category 6. How can i file my 2012 taxes online   Alien residents of Canada or Mexico who frequently commute between that country and the United States for employment, and whose wages are subject to the withholding of U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online tax. How can i file my 2012 taxes online Aliens Required To Obtain Sailing or Departure Permits If you do not fall into one of the categories listed under Aliens Not Required To Obtain Sailing or Departure Permits, you must obtain a sailing or departure permit. How can i file my 2012 taxes online To obtain a permit, file Form 1040-C or Form 2063 (whichever applies) with your local IRS office before you leave the United States. How can i file my 2012 taxes online See Forms To File , later. How can i file my 2012 taxes online You must also pay all the tax shown as due on Form 1040-C and any taxes due for past years. How can i file my 2012 taxes online See Paying Taxes and Obtaining Refunds , later. How can i file my 2012 taxes online Getting a Sailing or Departure Permit The following discussion covers when and where to get your sailing permit. How can i file my 2012 taxes online Where to get a sailing or departure permit. How can i file my 2012 taxes online   If you have been working in the United States, you should get the permit from an IRS office in the area of your employment, or you may obtain one from an IRS office in the area of your departure. How can i file my 2012 taxes online When to get a sailing or departure permit. How can i file my 2012 taxes online   You should get your sailing or departure permit at least 2 weeks before you plan to leave. How can i file my 2012 taxes online You cannot apply earlier than 30 days before your planned departure date. How can i file my 2012 taxes online Do not wait until the last minute in case there are unexpected problems. How can i file my 2012 taxes online Papers to submit. How can i file my 2012 taxes online   Getting your sailing or departure permit will go faster if you bring to the IRS office papers and documents related to your income and your stay in the United States. How can i file my 2012 taxes online Bring the following records with you if they apply. How can i file my 2012 taxes online Your passport and alien registration card or visa. How can i file my 2012 taxes online Copies of your U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online income tax returns filed for the past 2 years. How can i file my 2012 taxes online If you were in the United States for less than 2 years, bring the income tax returns you filed for that period. How can i file my 2012 taxes online Receipts for income taxes paid on these returns. How can i file my 2012 taxes online Receipts, bank records, canceled checks, and other documents that prove your deductions, business expenses, and dependents claimed on your returns. How can i file my 2012 taxes online A statement from each employer showing wages paid and tax withheld from January 1 of the current year to the date of departure if you were an employee. How can i file my 2012 taxes online If you were self-employed, you must bring a statement of income and expenses up to the date you plan to leave. How can i file my 2012 taxes online Proof of estimated tax payments for the past year and this year. How can i file my 2012 taxes online Documents showing any gain or loss from the sale of personal property and/or real property, including capital assets and merchandise. How can i file my 2012 taxes online Documents relating to scholarship or fellowship grants including: Verification of the grantor, source, and purpose of the grant. How can i file my 2012 taxes online Copies of the application for, and approval of, the grant. How can i file my 2012 taxes online A statement of the amount paid, and your duties and obligations under the grant. How can i file my 2012 taxes online A list of any previous grants. How can i file my 2012 taxes online Documents indicating you qualify for any special tax treaty benefits claimed. How can i file my 2012 taxes online Document verifying your date of departure from the United States, such as an airline ticket. How can i file my 2012 taxes online Document verifying your U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online taxpayer identification number, such as a social security card or an IRS issued Notice CP 565 showing your individual taxpayer identification number (ITIN). How can i file my 2012 taxes online Note. How can i file my 2012 taxes online   If you are married and reside in a community property state, also bring the above-listed documents for your spouse. How can i file my 2012 taxes online This applies whether or not your spouse requires a permit. How can i file my 2012 taxes online Forms To File If you must get a sailing or departure permit, you must file Form 2063 or Form 1040-C. How can i file my 2012 taxes online Employees in the IRS office can assist in filing these forms. How can i file my 2012 taxes online Both forms have a “certificate of compliance” section. How can i file my 2012 taxes online When the certificate of compliance is signed by an agent of the Field Assistance Area Director, it certifies that your U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online tax obligations have been satisfied according to available information. How can i file my 2012 taxes online Your Form 1040-C copy of the signed certificate, or the one detached from Form 2063, is your sailing or departure permit. How can i file my 2012 taxes online Form 2063 This is a short form that asks for certain information but does not include a tax computation. How can i file my 2012 taxes online The following departing aliens can get their sailing or departure permits by filing Form 2063. How can i file my 2012 taxes online Aliens, whether resident or nonresident, who have had no taxable income for the tax year up to and including the date of departure and for the preceding year, if the period for filing the income tax return for that year has not expired. How can i file my 2012 taxes online Resident aliens who have received taxable income during the tax year or preceding year and whose departure will not hinder the collection of any tax. How can i file my 2012 taxes online However, if the IRS has information indicating that the aliens are leaving to avoid paying their income tax, they must file a Form 1040-C. How can i file my 2012 taxes online Aliens in either of these categories who have not filed an income tax return or paid income tax for any tax year must file the return and pay the income tax before they can be issued a sailing or departure permit on Form 2063. How can i file my 2012 taxes online The sailing or departure permit detached from Form 2063 can be used for all departures during the current year. How can i file my 2012 taxes online However, the IRS may cancel the sailing or departure permit for any later departure if it believes the collection of income tax is jeopardized by that later departure. How can i file my 2012 taxes online Form 1040-C If you must get a sailing or departure permit and you do not qualify to file Form 2063, you must file Form 1040-C. How can i file my 2012 taxes online Ordinarily, all income received or reasonably expected to be received during the tax year up to and including the date of departure must be reported on Form 1040-C and the tax on it must be paid. How can i file my 2012 taxes online When you pay any tax shown as due on the Form 1040-C, and you file all returns and pay all tax due for previous years, you will receive a sailing or departure permit. How can i file my 2012 taxes online However, the IRS may permit you to furnish a bond guaranteeing payment instead of paying the taxes for certain years. How can i file my 2012 taxes online See Bond To Ensure Payment , discussed later. How can i file my 2012 taxes online The sailing or departure permit issued under the conditions in this paragraph is only for the specific departure for which it is issued. How can i file my 2012 taxes online Returning to the United States. How can i file my 2012 taxes online   If you furnish the IRS with information showing, to the satisfaction of the IRS, that you intend to return to the United States and that your departure does not jeopardize the collection of income tax, you can get a sailing or departure permit by filing Form 1040-C without having to pay the tax shown on it. How can i file my 2012 taxes online You must, however, file all income tax returns that have not yet been filed as required, and pay all income tax that is due on these returns. How can i file my 2012 taxes online   Your Form 1040-C must include all income received and reasonably expected to be received during the entire year of departure. How can i file my 2012 taxes online The sailing or departure permit issued with this Form 1040-C can be used for all departures during the current year. How can i file my 2012 taxes online However, the Service may cancel the sailing or departure permit for any later departure if the payment of income tax appears to be in jeopardy. How can i file my 2012 taxes online Joint return on Form 1040-C. How can i file my 2012 taxes online   Departing husbands and wives who are nonresident aliens cannot file joint returns. How can i file my 2012 taxes online However, if both spouses are resident aliens, they can file a joint return on Form 1040-C if: Both spouses can reasonably be expected to qualify to file a joint return at the normal close of their tax year, and The tax years of the spouses end at the same time. How can i file my 2012 taxes online Paying Taxes and Obtaining Refunds You must pay all tax shown as due on the Form 1040-C at the time of filing it, except when a bond is furnished, or the IRS is satisfied that your departure does not jeopardize the collection of income tax. How can i file my 2012 taxes online You must also pay any taxes due for past years. How can i file my 2012 taxes online If the tax computation on Form 1040-C results in an overpayment, there is no tax to pay at the time you file that return. How can i file my 2012 taxes online However, the IRS cannot provide a refund at the time of departure. How can i file my 2012 taxes online If you are due a refund, you must file either Form 1040NR or Form 1040NR-EZ at the end of the tax year. How can i file my 2012 taxes online Bond To Ensure Payment Usually, you must pay the tax shown as due on Form 1040-C when you file it. How can i file my 2012 taxes online However, if you pay all taxes due that you owe for prior years, you can furnish a bond guaranteeing payment instead of paying the income taxes shown as due on the Form 1040-C or the tax return for the preceding year if the period for filing that return has not expired. How can i file my 2012 taxes online The bond must equal the tax due plus interest to the date of payment as figured by the IRS. How can i file my 2012 taxes online Information about the form of bond and security on it can be obtained from your IRS office. How can i file my 2012 taxes online Filing Annual U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online Income Tax Returns Form 1040-C is not an annual U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online income tax return. How can i file my 2012 taxes online If an income tax return is required by law, that return must be filed even though a Form 1040-C has already been filed. How can i file my 2012 taxes online Chapters 5 and 7 discuss filing an annual U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online income tax return. How can i file my 2012 taxes online The tax paid with Form 1040-C should be taken as a credit against the tax liability for the entire tax year on your annual U. How can i file my 2012 taxes online S. How can i file my 2012 taxes online income tax return. How can i file my 2012 taxes online Prev  Up  Next   Home   More Online Publications