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How To Do 2012 Taxes

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How To Do 2012 Taxes

How to do 2012 taxes Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). How to do 2012 taxes Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. How to do 2012 taxes Laundering means converting “dirty” or illegally-gained money to “clean” money. How to do 2012 taxes The government can often trace this laundered money through the payments you report. How to do 2012 taxes Laws passed by Congress require you to report these payments. How to do 2012 taxes Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. How to do 2012 taxes The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. How to do 2012 taxes Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. How to do 2012 taxes For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. How to do 2012 taxes Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. How to do 2012 taxes However, you do not have to file Form 8300 if the transaction is not related to your trade or business. How to do 2012 taxes For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. How to do 2012 taxes Transaction defined. How to do 2012 taxes    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. How to do 2012 taxes Person defined. How to do 2012 taxes   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. How to do 2012 taxes   Exempt organizations, including employee plans, are also “persons. How to do 2012 taxes ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. How to do 2012 taxes Foreign transactions. How to do 2012 taxes   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. How to do 2012 taxes However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. How to do 2012 taxes Bail received by court clerks. How to do 2012 taxes   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. How to do 2012 taxes For more information about the rules that apply to court clerks, see Section 1. How to do 2012 taxes 6050I-2 of the Income Tax Regulations. How to do 2012 taxes What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). How to do 2012 taxes What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. How to do 2012 taxes Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. How to do 2012 taxes ” Cash does not include a check drawn on an individual's personal account. How to do 2012 taxes A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. How to do 2012 taxes These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. How to do 2012 taxes Example 1. How to do 2012 taxes You are a coin dealer. How to do 2012 taxes Bob Green buys gold coins from you for $13,200. How to do 2012 taxes He pays for them with $6,200 in U. How to do 2012 taxes S. How to do 2012 taxes currency and a cashier's check having a face amount of $7,000. How to do 2012 taxes The cashier's check is treated as cash. How to do 2012 taxes You have received more than $10,000 cash and must file Form 8300 for this transaction. How to do 2012 taxes Example 2. How to do 2012 taxes You are a retail jeweler. How to do 2012 taxes Mary North buys an item of jewelry from you for $12,000. How to do 2012 taxes She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. How to do 2012 taxes Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. How to do 2012 taxes You do not have to file Form 8300. How to do 2012 taxes Example 3. How to do 2012 taxes You are a boat dealer. How to do 2012 taxes Emily Jones buys a boat from you for $16,500. How to do 2012 taxes She pays for it with a cashier's check payable to you in the amount of $16,500. How to do 2012 taxes The cashier's check is not treated as cash because its face amount is more than $10,000. How to do 2012 taxes You do not have to file Form 8300 for this transaction. How to do 2012 taxes Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. How to do 2012 taxes A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). How to do 2012 taxes For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. How to do 2012 taxes The car is a consumer durable even if you sell it to a buyer who will use it in a business. How to do 2012 taxes A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). How to do 2012 taxes Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. How to do 2012 taxes To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. How to do 2012 taxes Example. How to do 2012 taxes You are a travel agent. How to do 2012 taxes Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. How to do 2012 taxes He also asks you to book hotel rooms and admission tickets for the group. How to do 2012 taxes In payment, he gives you two money orders, each for $6,000. How to do 2012 taxes You have received more than $10,000 cash in this designated reporting transaction. How to do 2012 taxes You must file Form 8300. How to do 2012 taxes Retail sale. How to do 2012 taxes   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. How to do 2012 taxes   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. How to do 2012 taxes This includes any sales of items that will be resold. How to do 2012 taxes Broker or intermediary. How to do 2012 taxes   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. How to do 2012 taxes Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. How to do 2012 taxes Exception for certain bank loans. How to do 2012 taxes   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. How to do 2012 taxes As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. How to do 2012 taxes Example. How to do 2012 taxes You are a car dealer. How to do 2012 taxes Mandy White buys a new car from you for $11,500. How to do 2012 taxes She pays you with $2,000 of U. How to do 2012 taxes S. How to do 2012 taxes currency and a cashier's check for $9,500 payable to you and her. How to do 2012 taxes You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. How to do 2012 taxes For this reason, the cashier's check is not treated as cash. How to do 2012 taxes You do not have to file Form 8300 for the transaction. How to do 2012 taxes Exception for certain installment sales. How to do 2012 taxes   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). How to do 2012 taxes However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. How to do 2012 taxes Exception for certain down payment plans. How to do 2012 taxes   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. How to do 2012 taxes You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. How to do 2012 taxes You receive it more than 60 days before the date of sale. How to do 2012 taxes You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. How to do 2012 taxes Exception for travel and entertainment. How to do 2012 taxes   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. How to do 2012 taxes You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. How to do 2012 taxes You receive it more than 60 days before the date on which the final payment is due. How to do 2012 taxes You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. How to do 2012 taxes Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. How to do 2012 taxes If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. How to do 2012 taxes If you do not know a person's TIN, you have to ask for it. How to do 2012 taxes You may be subject to penalties for an incorrect or missing TIN. How to do 2012 taxes There are three types of TINs. How to do 2012 taxes The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). How to do 2012 taxes The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). How to do 2012 taxes An ITIN has nine digits, similar to an SSN. How to do 2012 taxes The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). How to do 2012 taxes Exception. How to do 2012 taxes   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. How to do 2012 taxes S. How to do 2012 taxes trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. How to do 2012 taxes 1441-1(e)(2) or (3) or 1. How to do 2012 taxes 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. How to do 2012 taxes 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. How to do 2012 taxes S. How to do 2012 taxes citizen or resident. How to do 2012 taxes What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. How to do 2012 taxes If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. How to do 2012 taxes For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. How to do 2012 taxes Because they total $12,000 (more than $10,000), you must file Form 8300. How to do 2012 taxes More than 24 hours between transactions. How to do 2012 taxes   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. How to do 2012 taxes   For example, you are a travel agent. How to do 2012 taxes A client pays you $8,000 in cash for a trip. How to do 2012 taxes Two days later, the same client pays you $3,000 more in cash to include another person on the trip. How to do 2012 taxes These are related transactions, and you must file Form 8300 to report them. How to do 2012 taxes What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. How to do 2012 taxes A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. How to do 2012 taxes If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. How to do 2012 taxes Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. How to do 2012 taxes When, Where, and What To File The amount you receive and when you receive it determine when you must file. How to do 2012 taxes Generally, you must file Form 8300 within 15 days after receiving a payment. How to do 2012 taxes If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. How to do 2012 taxes More than one payment. How to do 2012 taxes   In some transactions, the buyer may arrange to pay you in cash installment payments. How to do 2012 taxes If the first payment is more than $10,000, you must file Form 8300 within 15 days. How to do 2012 taxes If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. How to do 2012 taxes When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. How to do 2012 taxes   After you file Form 8300, you must start a new count of cash payments received from that buyer. How to do 2012 taxes If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. How to do 2012 taxes You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. How to do 2012 taxes   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. How to do 2012 taxes Example. How to do 2012 taxes On January 10, you receive a cash payment of $11,000. How to do 2012 taxes You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. How to do 2012 taxes By January 25, you must file a Form 8300 for the $11,000 payment. How to do 2012 taxes By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. How to do 2012 taxes Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. How to do 2012 taxes Complete the form in its entirety (Parts I-IV) and include the amended information. How to do 2012 taxes Do not attach a copy of the original report. How to do 2012 taxes Where to file. How to do 2012 taxes   Mail the form to the address given in the Form 8300 instructions. How to do 2012 taxes Required statement to buyer. How to do 2012 taxes   You must give a written or electronic statement to each person named on any Form 8300 you must file. How to do 2012 taxes You can give the statement electronically only if the recipient agrees to receive it in that format. How to do 2012 taxes The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. How to do 2012 taxes It must state that you are also reporting this information to the IRS. How to do 2012 taxes   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. How to do 2012 taxes    You must keep a copy of every Form 8300 you file for 5 years. How to do 2012 taxes Examples Example 1. How to do 2012 taxes Pat Brown is the sales manager for Small Town Cars. How to do 2012 taxes On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. How to do 2012 taxes Pat asks for identification from Jane to get the necessary information to complete Form 8300. How to do 2012 taxes A filled-in form is shown in this publication. How to do 2012 taxes Pat must mail the form to the address shown in the form's instructions by January 21, 2009. How to do 2012 taxes He must also send a statement to Jane by January 31, 2010. How to do 2012 taxes Example 2. How to do 2012 taxes Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. How to do 2012 taxes Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). How to do 2012 taxes Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. How to do 2012 taxes However, he could report it if he felt it was a suspicious transaction. How to do 2012 taxes Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. How to do 2012 taxes If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). How to do 2012 taxes There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. How to do 2012 taxes If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. How to do 2012 taxes These dollar amounts are based on Section 3571 of Title 18 of the U. How to do 2012 taxes S. How to do 2012 taxes Code. How to do 2012 taxes The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. How to do 2012 taxes This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. How to do 2012 taxes Structuring means breaking up a large cash transaction into small cash transactions. How to do 2012 taxes How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. How to do 2012 taxes By selecting the method that is best for you, you will have quick and easy access to tax help. How to do 2012 taxes Free help with your return. How to do 2012 taxes   Free help in preparing your return is available nationwide from IRS-certified volunteers. How to do 2012 taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. How to do 2012 taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. How to do 2012 taxes To find the nearest VITA or TCE site, visit IRS. How to do 2012 taxes gov or call 1-800-906-9887 or 1-800-829-1040. How to do 2012 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. How to do 2012 taxes To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. How to do 2012 taxes aarp. How to do 2012 taxes org/money/taxaide. How to do 2012 taxes   For more information on these programs, go to IRS. How to do 2012 taxes gov and enter keyword “VITA” in the upper right-hand corner. How to do 2012 taxes Internet. How to do 2012 taxes You can access the IRS website at IRS. How to do 2012 taxes gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. How to do 2012 taxes Go to IRS. How to do 2012 taxes gov and click on Where's My Refund. How to do 2012 taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to do 2012 taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to do 2012 taxes Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to do 2012 taxes E-file your return. How to do 2012 taxes Find out about commercial tax preparation and e-file services available free to eligible taxpayers. How to do 2012 taxes Download forms, including talking tax forms, instructions, and publications. How to do 2012 taxes Order IRS products online. How to do 2012 taxes Research your tax questions online. How to do 2012 taxes Search publications online by topic or keyword. How to do 2012 taxes Use the online Internal Revenue Code, regulations, or other official guidance. How to do 2012 taxes View Internal Revenue Bulletins (IRBs) published in the last few years. How to do 2012 taxes Figure your withholding allowances using the withholding calculator online at  www. How to do 2012 taxes irs. How to do 2012 taxes gov/individuals. How to do 2012 taxes Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. How to do 2012 taxes irs. How to do 2012 taxes gov/individuals. How to do 2012 taxes Sign up to receive local and national tax news by email. How to do 2012 taxes Get information on starting and operating a small business. How to do 2012 taxes Phone. How to do 2012 taxes Many services are available by phone. How to do 2012 taxes   Ordering forms, instructions, and publications. How to do 2012 taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. How to do 2012 taxes You should receive your order within 10 days. How to do 2012 taxes Asking tax questions. How to do 2012 taxes Call the IRS with your tax questions at 1-800-829-1040. How to do 2012 taxes Solving problems. How to do 2012 taxes You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. How to do 2012 taxes An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. How to do 2012 taxes Call your local Taxpayer Assistance Center for an appointment. How to do 2012 taxes To find the number, go to www. How to do 2012 taxes irs. How to do 2012 taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to do 2012 taxes TTY/TDD equipment. How to do 2012 taxes If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. How to do 2012 taxes TeleTax topics. How to do 2012 taxes Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. How to do 2012 taxes Refund information. How to do 2012 taxes You can check the status of your refund on the new IRS phone app. How to do 2012 taxes Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. How to do 2012 taxes IRS2Go is a new way to provide you with information and tools. How to do 2012 taxes To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). How to do 2012 taxes Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. How to do 2012 taxes If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). How to do 2012 taxes Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. How to do 2012 taxes If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. How to do 2012 taxes Other refund information. How to do 2012 taxes To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. How to do 2012 taxes Evaluating the quality of our telephone services. How to do 2012 taxes To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. How to do 2012 taxes One method is for a second IRS representative to listen in on or record random telephone calls. How to do 2012 taxes Another is to ask some callers to complete a short survey at the end of the call. How to do 2012 taxes Walk-in. How to do 2012 taxes Many products and services are available on a walk-in basis. How to do 2012 taxes   Products. How to do 2012 taxes You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. How to do 2012 taxes Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. How to do 2012 taxes Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. How to do 2012 taxes Services. How to do 2012 taxes You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. How to do 2012 taxes An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. How to do 2012 taxes If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. How to do 2012 taxes No appointment is necessary—just walk in. How to do 2012 taxes If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. How to do 2012 taxes A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. How to do 2012 taxes If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. How to do 2012 taxes All other issues will be handled without an appointment. How to do 2012 taxes To find the number of your local office, go to www. How to do 2012 taxes irs. How to do 2012 taxes gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. How to do 2012 taxes Mail. How to do 2012 taxes You can send your order for forms, instructions, and publications to the address below. How to do 2012 taxes You should receive a response within 10 days after your request is received. How to do 2012 taxes  Internal Revenue Service 1201 N. How to do 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. How to do 2012 taxes   The Taxpayer Advocate Service (TAS) is your voice at the IRS. How to do 2012 taxes Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. How to do 2012 taxes We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. How to do 2012 taxes Remember, the worst thing you can do is nothing at all. How to do 2012 taxes   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. How to do 2012 taxes You face (or your business is facing) an immediate threat of adverse action. How to do 2012 taxes You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. How to do 2012 taxes   If you qualify for our help, we’ll do everything we can to get your problem resolved. How to do 2012 taxes You will be assigned to one advocate who will be with you at every turn. How to do 2012 taxes We have offices in every state, the District of Columbia, and Puerto Rico. How to do 2012 taxes Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. How to do 2012 taxes And our services are always free. How to do 2012 taxes   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. How to do 2012 taxes Our tax toolkit at www. How to do 2012 taxes TaxpayerAdvocate. How to do 2012 taxes irs. How to do 2012 taxes gov can help you understand these rights. How to do 2012 taxes   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. How to do 2012 taxes irs. How to do 2012 taxes gov/advocate. How to do 2012 taxes You can also call our toll-free number at 1-877-777-4778. How to do 2012 taxes   TAS also handles large-scale or systemic problems that affect many taxpayers. How to do 2012 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. How to do 2012 taxes irs. How to do 2012 taxes gov/advocate. How to do 2012 taxes Low Income Taxpayer Clinics (LITCs). How to do 2012 taxes   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. How to do 2012 taxes Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. How to do 2012 taxes These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. How to do 2012 taxes Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. How to do 2012 taxes For more information and to find a clinic near you, see the LITC page on www. How to do 2012 taxes irs. How to do 2012 taxes gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. How to do 2012 taxes This publication is also available by calling 1-800-829-3676 or at your local IRS office. How to do 2012 taxes Free tax services. How to do 2012 taxes   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. How to do 2012 taxes Learn about free tax information from the IRS, including publications, services, and education and assistance programs. How to do 2012 taxes The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. How to do 2012 taxes The majority of the information and services listed in this publication are available to you free of charge. How to do 2012 taxes If there is a fee associated with a resource or service, it is listed in the publication. How to do 2012 taxes   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. How to do 2012 taxes DVD for tax products. How to do 2012 taxes You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. How to do 2012 taxes Prior-year forms, instructions, and publications. How to do 2012 taxes Tax Map: an electronic research tool and finding aid. How to do 2012 taxes Tax law frequently asked questions. How to do 2012 taxes Tax Topics from the IRS telephone response system. How to do 2012 taxes Internal Revenue Code—Title 26 of the U. How to do 2012 taxes S. How to do 2012 taxes Code. How to do 2012 taxes Links to other Internet based Tax Research Materials. How to do 2012 taxes Fill-in, print, and save features for most tax forms. How to do 2012 taxes Internal Revenue Bulletins. How to do 2012 taxes Toll-free and email technical support. How to do 2012 taxes Two releases during the year. How to do 2012 taxes  – The first release will ship the beginning of January. How to do 2012 taxes  – The final release will ship the beginning of March. How to do 2012 taxes Purchase the DVD from National Technical Information Service (NTIS) at www. How to do 2012 taxes irs. How to do 2012 taxes gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). How to do 2012 taxes This image is too large to be displayed in the current screen. How to do 2012 taxes Please click the link to view the image. How to do 2012 taxes Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications
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The How To Do 2012 Taxes

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