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How To File For 2012 Taxes

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How To File For 2012 Taxes

How to file for 2012 taxes 1. How to file for 2012 taxes   Filing Information Table of Contents What's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. How to file for 2012 taxes Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft What's New Filing status for same-sex married couple. How to file for 2012 taxes   If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. How to file for 2012 taxes See Publication 501 for more information. How to file for 2012 taxes Additional Medicare Tax. How to file for 2012 taxes  Beginning in 2013, a 0. How to file for 2012 taxes 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income over a threshold amount based on your filing status. How to file for 2012 taxes For more information, see the Instructions for Form 1040, line 60, and Form 8959. How to file for 2012 taxes Net Investment Income Tax. How to file for 2012 taxes  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). How to file for 2012 taxes NIIT is a 3. How to file for 2012 taxes 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income over a threshold amount. How to file for 2012 taxes For more information, see the Instructions for Form 1040, line 60, and Form 8960. How to file for 2012 taxes Refundable credit for prior year minimum tax. How to file for 2012 taxes  The refundable portion of the credit for prior year minimum tax is no longer available. How to file for 2012 taxes Who must file. How to file for 2012 taxes  Generally, the amount of income you can receive before you must file a return has been increased. How to file for 2012 taxes See Table 1-1, Table 1-2, and Table 1-3 for the specific amounts. How to file for 2012 taxes Reminders File online. How to file for 2012 taxes  Rather than filing a return on paper, you may be able to file electronically using IRS e-file. How to file for 2012 taxes Create your own personal identification number (PIN) and file a completely paperless tax return. How to file for 2012 taxes For more information, see Does My Return Have To Be on Paper , later. How to file for 2012 taxes Change of address. How to file for 2012 taxes  If you change your address, you should notify the IRS. How to file for 2012 taxes You can use Form 8822 to notify the IRS of the change. How to file for 2012 taxes See Change of Address , later, under What Happens After I File. How to file for 2012 taxes Enter your social security number. How to file for 2012 taxes  You must enter your social security number (SSN) in the spaces provided on your tax return. How to file for 2012 taxes If you file a joint return, enter the SSNs in the same order as the names. How to file for 2012 taxes Direct deposit of refund. How to file for 2012 taxes  Instead of getting a paper check, you may be able to have your refund deposited directly into your account at a bank or other financial institution. How to file for 2012 taxes See Direct Deposit under Refunds, later. How to file for 2012 taxes If you choose direct deposit of your refund, you may be able to split the refund among two or three accounts. How to file for 2012 taxes Pay online or by phone. How to file for 2012 taxes  If you owe additional tax, you may be able to pay online or by phone. How to file for 2012 taxes See How To Pay , later. How to file for 2012 taxes Installment agreement. How to file for 2012 taxes  If you cannot pay the full amount due with your return, you may ask to make monthly installment payments. How to file for 2012 taxes See Installment Agreement , later, under Amount You Owe. How to file for 2012 taxes You may be able to apply online for a payment agreement if you owe federal tax, interest, and penalties. How to file for 2012 taxes Automatic 6-month extension. How to file for 2012 taxes  You can get an automatic 6-month extension to file your tax return if, no later than the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. How to file for 2012 taxes S. How to file for 2012 taxes Individual Income Tax Return. How to file for 2012 taxes See Automatic Extension , later. How to file for 2012 taxes Service in combat zone. How to file for 2012 taxes  You are allowed extra time to take care of your tax matters if you are a member of the Armed Forces who served in a combat zone, or if you served in the combat zone in support of the Armed Forces. How to file for 2012 taxes See Individuals Serving in Combat Zone , later, under When Do I Have To File. How to file for 2012 taxes Adoption taxpayer identification number. How to file for 2012 taxes  If a child has been placed in your home for purposes of legal adoption and you will not be able to get a social security number for the child in time to file your return, you may be able to get an adoption taxpayer identification number (ATIN). How to file for 2012 taxes For more information, see Social Security Number (SSN) , later. How to file for 2012 taxes Taxpayer identification number for aliens. How to file for 2012 taxes  If you or your dependent is a nonresident or resident alien who does not have and is not eligible to get a social security number, file Form W-7, Application for IRS Individual Taxpayer Identification Number, with the IRS. How to file for 2012 taxes For more information, see Social Security Number (SSN) , later. How to file for 2012 taxes Frivolous tax submissions. How to file for 2012 taxes  The IRS has published a list of positions that are identified as frivolous. How to file for 2012 taxes The penalty for filing a frivolous tax return is $5,000. How to file for 2012 taxes Also, the $5,000 penalty will apply to other specified frivolous submissions. How to file for 2012 taxes For more information, see Civil Penalties , later. How to file for 2012 taxes Introduction This chapter discusses the following topics. How to file for 2012 taxes Whether you have to file a return. How to file for 2012 taxes Which form to use. How to file for 2012 taxes How to file electronically. How to file for 2012 taxes When, how, and where to file your return. How to file for 2012 taxes What happens if you pay too little or too much tax. How to file for 2012 taxes What records you should keep and how long you should keep them. How to file for 2012 taxes How you can change a return you have already filed. How to file for 2012 taxes Do I Have To File a Return? You must file a federal income tax return if you are a citizen or resident of the United States or a resident of Puerto Rico and you meet the filing requirements for any of the following categories that apply to you. How to file for 2012 taxes Individuals in general. How to file for 2012 taxes (There are special rules for surviving spouses, executors, administrators, legal representatives, U. How to file for 2012 taxes S. How to file for 2012 taxes citizens and residents living outside the United States, residents of Puerto Rico, and individuals with income from U. How to file for 2012 taxes S. How to file for 2012 taxes possessions. How to file for 2012 taxes ) Dependents. How to file for 2012 taxes Certain children under age 19 or full-time students. How to file for 2012 taxes Self-employed persons. How to file for 2012 taxes Aliens. How to file for 2012 taxes The filing requirements for each category are explained in this chapter. How to file for 2012 taxes The filing requirements apply even if you do not owe tax. How to file for 2012 taxes Even if you do not have to file a return, it may be to your advantage to do so. How to file for 2012 taxes See Who Should File, later. How to file for 2012 taxes File only one federal income tax return for the year regardless of how many jobs you had, how many Forms W-2 you received, or how many states you lived in during the year. How to file for 2012 taxes Do not file more than one original return for the same year, even if you have not gotten your refund or have not heard from the IRS since you filed. How to file for 2012 taxes Individuals—In General If you are a U. How to file for 2012 taxes S. How to file for 2012 taxes citizen or resident, whether you must file a return depends on three factors: Your gross income, Your filing status, and Your age. How to file for 2012 taxes To find out whether you must file, see Table 1-1, Table 1-2, and Table 1-3. How to file for 2012 taxes Even if no table shows that you must file, you may need to file to get money back. How to file for 2012 taxes (See Who Should File , later. How to file for 2012 taxes ) Gross income. How to file for 2012 taxes   This includes all income you receive in the form of money, goods, property, and services that is not exempt from tax. How to file for 2012 taxes It also includes income from sources outside the United States or from the sale of your main home (even if you can exclude all or part of it). How to file for 2012 taxes Include part of your social security benefits if: You were married, filing a separate return, and you lived with your spouse at any time during 2013; or Half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How to file for 2012 taxes If either (1) or (2) applies, see the instructions for Form 1040 or 1040A, or Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure the social security benefits you must include in gross income. How to file for 2012 taxes   Common types of income are discussed in Part Two of this publication. How to file for 2012 taxes Community income. How to file for 2012 taxes   If you are married and your permanent home is in a community property state, half of any income described by state law as community income may be considered yours. How to file for 2012 taxes This affects your federal taxes, including whether you must file if you do not file a joint return with your spouse. How to file for 2012 taxes See Publication 555, Community Property, for more information. How to file for 2012 taxes Nevada, Washington, and California domestic partners. How to file for 2012 taxes   A registered domestic partner in Nevada, Washington, or California generally must report half the combined community income of the individual and his or her domestic partner. How to file for 2012 taxes See Publication 555. How to file for 2012 taxes Self-employed individuals. How to file for 2012 taxes   If you are self-employed, your gross income includes the amount on line 7 of Schedule C (Form 1040), Profit or Loss From Business; line 1 of Schedule C-EZ (Form 1040), Net Profit From Business; and line 9 of Schedule F (Form 1040), Profit or Loss From Farming. How to file for 2012 taxes See Self-Employed Persons , later, for more information about your filing requirements. How to file for 2012 taxes    If you do not report all of your self-employment income, your social security benefits may be lower when you retire. How to file for 2012 taxes Filing status. How to file for 2012 taxes   Your filing status depends on whether you are single or married and on your family situation. How to file for 2012 taxes Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. How to file for 2012 taxes See chapter 2 for an explanation of each filing status. How to file for 2012 taxes Age. How to file for 2012 taxes   If you are 65 or older at the end of the year, you generally can have a higher amount of gross income than other taxpayers before you must file. How to file for 2012 taxes See Table 1-1. How to file for 2012 taxes You are considered 65 on the day before your 65th birthday. How to file for 2012 taxes For example, if your 65th birthday is on January 1, 2014, you are considered 65 for 2013. How to file for 2012 taxes Table 1-1. How to file for 2012 taxes 2013 Filing Requirements for Most Taxpayers IF your filing status is. How to file for 2012 taxes . How to file for 2012 taxes . How to file for 2012 taxes AND at the end of 2013 you  were. How to file for 2012 taxes . How to file for 2012 taxes . How to file for 2012 taxes * THEN file a return if  your gross income  was at least. How to file for 2012 taxes . How to file for 2012 taxes . How to file for 2012 taxes ** single under 65 $10,000     65 or older $11,500   married filing jointly*** under 65 (both spouses) $20,000     65 or older (one spouse) $21,200     65 or older (both spouses) $22,400   married filing separately any age $3,900   head of household under 65 $12,850     65 or older $14,350   qualifying widow(er) with dependent child under 65 $16,100   65 or older $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How to file for 2012 taxes ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). How to file for 2012 taxes Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time during 2013 or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). How to file for 2012 taxes If (a) or (b) applies, see the Instructions for Form 1040 or 1040A or Publication 915 to figure the taxable part of social security benefits you must include in gross income. How to file for 2012 taxes Gross income includes gains, but not losses, reported on Form 8949 or Schedule D. How to file for 2012 taxes Gross income from a business means, for example, the amount on Schedule C, line 7, or Schedule F, line 9. How to file for 2012 taxes But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C, line 7, or Schedule F, line 9. How to file for 2012 taxes *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. How to file for 2012 taxes Surviving Spouses, Executors, Administrators, and Legal Representatives You must file a final return for a decedent (a person who died) if both of the following are true. How to file for 2012 taxes You are the surviving spouse, executor, administrator, or legal representative. How to file for 2012 taxes The decedent met the filing requirements at the date of death. How to file for 2012 taxes For more information on rules for filing a decedent's final return, see Publication 559, Survivors, Executors, and Administrators. How to file for 2012 taxes U. How to file for 2012 taxes S. How to file for 2012 taxes Citizens and Resident Aliens Living Abroad To determine whether you must file a return, include in your gross income any income you received abroad, including any income you can exclude under the foreign earned income exclusion. How to file for 2012 taxes For information on special tax rules that may apply to you, see Publication 54, Tax Guide for U. How to file for 2012 taxes S. How to file for 2012 taxes Citizens and Resident Aliens Abroad. How to file for 2012 taxes It is available online and at most U. How to file for 2012 taxes S. How to file for 2012 taxes embassies and consulates. How to file for 2012 taxes See How To Get Tax Help in the back of this publication. How to file for 2012 taxes Residents of Puerto Rico If you are a U. How to file for 2012 taxes S. How to file for 2012 taxes citizen and also a bona fide resident of Puerto Rico, you generally must file a U. How to file for 2012 taxes S. How to file for 2012 taxes income tax return for any year in which you meet the income requirements. How to file for 2012 taxes This is in addition to any legal requirement you may have to file an income tax return with Puerto Rico. How to file for 2012 taxes If you are a bona fide resident of Puerto Rico for the entire year, your U. How to file for 2012 taxes S. How to file for 2012 taxes gross income does not include income from sources within Puerto Rico. How to file for 2012 taxes It does, however, include any income you received for your services as an employee of the United States or a U. How to file for 2012 taxes S. How to file for 2012 taxes agency. How to file for 2012 taxes If you receive income from Puerto Rican sources that is not subject to U. How to file for 2012 taxes S. How to file for 2012 taxes tax, you must reduce your standard deduction. How to file for 2012 taxes As a result, the amount of income you must have before you are required to file a U. How to file for 2012 taxes S. How to file for 2012 taxes income tax return is lower than the applicable amount in Table 1-1 or Table 1-2. How to file for 2012 taxes For more information, see Publication 570, Tax Guide for Individuals With Income From U. How to file for 2012 taxes S. How to file for 2012 taxes Possessions. How to file for 2012 taxes Individuals With Income From U. How to file for 2012 taxes S. How to file for 2012 taxes Possessions If you had income from Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. How to file for 2012 taxes S. How to file for 2012 taxes Virgin Islands, special rules may apply when determining whether you must file a U. How to file for 2012 taxes S. How to file for 2012 taxes federal income tax return. How to file for 2012 taxes In addition, you may have to file a return with the individual island government. How to file for 2012 taxes See Publication 570 for more information. How to file for 2012 taxes Dependents If you are a dependent (one who meets the dependency tests in chapter 3), see Table 1-2 to find out whether you must file a return. How to file for 2012 taxes You also must file if your situation is described in Table 1-3. How to file for 2012 taxes Responsibility of parent. How to file for 2012 taxes   Generally, a child is responsible for filing his or her own tax return and for paying any tax on the return. How to file for 2012 taxes If a dependent child must file an income tax return but cannot file due to age or any other reason, then a parent, guardian, or other legally responsible person must file it for the child. How to file for 2012 taxes If the child cannot sign the return, the parent or guardian must sign the child's name followed by the words “By (your signature), parent for minor child. How to file for 2012 taxes ” Child's earnings. How to file for 2012 taxes   Amounts a child earns by performing services are included in his or her gross income and not the gross income of the parent. How to file for 2012 taxes This is true even if under local law the child's parent has the right to the earnings and may actually have received them. How to file for 2012 taxes But if the child does not pay the tax due on this income, the parent is liable for the tax. How to file for 2012 taxes Certain Children Under Age 19 or Full-Time Students If a child's only income is interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends), the child was under age 19 at the end of 2013 or was a full-time student under age 24 at the end of 2013, and certain other conditions are met, a parent can elect to include the child's income on the parent's return. How to file for 2012 taxes If this election is made, the child does not have to file a return. How to file for 2012 taxes See Parent's Election To Report Child's Interest and Dividends in chapter 31. How to file for 2012 taxes Self-Employed Persons You are self-employed if you: Carry on a trade or business as a sole proprietor, Are an independent contractor, Are a member of a partnership, or Are in business for yourself in any other way. How to file for 2012 taxes Self-employment can include work in addition to your regular full-time business activities, such as certain part-time work you do at home or in addition to your regular job. How to file for 2012 taxes You must file a return if your gross income is at least as much as the filing requirement amount for your filing status and age (shown in Table 1-1). How to file for 2012 taxes Also, you must file Form 1040 and Schedule SE (Form 1040), Self-Employment Tax, if: Your net earnings from self-employment (excluding church employee income) were $400 or more, or You had church employee income of $108. How to file for 2012 taxes 28 or more. How to file for 2012 taxes (See Table 1-3. How to file for 2012 taxes ) Use Schedule SE (Form 1040) to figure your self-employment tax. How to file for 2012 taxes Self-employment tax is comparable to the social security and Medicare tax withheld from an employee's wages. How to file for 2012 taxes For more information about this tax, see Publication 334, Tax Guide for Small Business. How to file for 2012 taxes Employees of foreign governments or international organizations. How to file for 2012 taxes   If you are a U. How to file for 2012 taxes S. How to file for 2012 taxes citizen who works in the United States for an international organization, a foreign government, or a wholly owned instrumentality of a foreign government, and your employer is not required to withhold social security and Medicare taxes from your wages, you must include your earnings from services performed in the United States when figuring your net earnings from self-employment. How to file for 2012 taxes Ministers. How to file for 2012 taxes   You must include income from services you performed as a minister when figuring your net earnings from self-employment, unless you have an exemption from self-employment tax. How to file for 2012 taxes This also applies to Christian Science practitioners and members of a religious order who have not taken a vow of poverty. How to file for 2012 taxes For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. How to file for 2012 taxes Table 1-2. How to file for 2012 taxes 2013 Filing Requirements for Dependents See chapter 3 to find out if someone can claim you as a dependent. How to file for 2012 taxes If your parents (or someone else) can claim you as a dependent, use this table to see if you must file a return. How to file for 2012 taxes (See Table 1-3 for other situations when you must file. How to file for 2012 taxes ) In this table, earned income includes salaries, wages, tips, and professional fees. How to file for 2012 taxes It also includes taxable scholarship and fellowship grants. How to file for 2012 taxes (See Scholarships and fellowships in chapter 12. How to file for 2012 taxes ) Unearned income includes investment-type income such as taxable interest, ordinary dividends, and capital gain distributions. How to file for 2012 taxes It also includes unemployment compensation, taxable social security benefits, pensions, annuities, cancellation of debt, and distributions of unearned income from a trust. How to file for 2012 taxes Gross income is the total of your earned and unearned income. How to file for 2012 taxes   Single dependents—Were you either age 65 or older or blind? □ No. How to file for 2012 taxes You must file a return if any of the following apply. How to file for 2012 taxes     • Your unearned income was more than $1,000. How to file for 2012 taxes     • Your earned income was more than $6,100. How to file for 2012 taxes     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. How to file for 2012 taxes □ Yes. How to file for 2012 taxes You must file a return if any of the following apply. How to file for 2012 taxes     • Your unearned income was more than $2,500 ($4,000 if 65 or older and blind). How to file for 2012 taxes     • Your earned income was more than $7,600 ($9,100 if 65 or older and blind). How to file for 2012 taxes     • Your gross income was more than the larger of:       • $2,500 ($4,000 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). How to file for 2012 taxes Married dependents—Were you either age 65 or older or blind? □ No. How to file for 2012 taxes You must file a return if any of the following apply. How to file for 2012 taxes     • Your unearned income was more than $1,000. How to file for 2012 taxes     • Your earned income was more than $6,100. How to file for 2012 taxes     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. How to file for 2012 taxes     • Your gross income was more than the larger of:       • $1,000, or       • Your earned income (up to $5,750) plus $350. How to file for 2012 taxes □ Yes. How to file for 2012 taxes You must file a return if any of the following apply. How to file for 2012 taxes     • Your unearned income was more than $2,200 ($3,400 if 65 or older and blind). How to file for 2012 taxes     • Your earned income was more than $7,300 ($8,500 if 65 or older and blind). How to file for 2012 taxes     • Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. How to file for 2012 taxes     • Your gross income was more than the larger of:       • $2,200 ($3,400 if 65 or older and blind), or       • Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). How to file for 2012 taxes Aliens Your status as an alien—resident, nonresident, or dual-status—determines whether and how you must file an income tax return. How to file for 2012 taxes The rules used to determine your alien status are discussed in Publication 519, U. How to file for 2012 taxes S. How to file for 2012 taxes Tax Guide for Aliens. How to file for 2012 taxes Resident alien. How to file for 2012 taxes   If you are a resident alien for the entire year, you must file a tax return following the same rules that apply to U. How to file for 2012 taxes S. How to file for 2012 taxes citizens. How to file for 2012 taxes Use the forms discussed in this publication. How to file for 2012 taxes Nonresident alien. How to file for 2012 taxes   If you are a nonresident alien, the rules and tax forms that apply to you are different from those that apply to U. How to file for 2012 taxes S. How to file for 2012 taxes citizens and resident aliens. How to file for 2012 taxes See Publication 519 to find out if U. How to file for 2012 taxes S. How to file for 2012 taxes income tax laws apply to you and which forms you should file. How to file for 2012 taxes Dual-status taxpayer. How to file for 2012 taxes   If you are a resident alien for part of the tax year and a nonresident alien for the rest of the year, you are a dual-status taxpayer. How to file for 2012 taxes Different rules apply for each part of the year. How to file for 2012 taxes For information on dual-status taxpayers, see Publication 519. How to file for 2012 taxes Table 1-3. How to file for 2012 taxes Other Situations When You Must File a 2013 Return You must file a return if any of the four conditions below apply for 2013. How to file for 2012 taxes 1. How to file for 2012 taxes   You owe any special taxes, including any of the following. How to file for 2012 taxes   a. How to file for 2012 taxes Alternative minimum tax. How to file for 2012 taxes   b. How to file for 2012 taxes Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. How to file for 2012 taxes But if you are filing a return only because you owe this tax, you can file Form 5329 by itself. How to file for 2012 taxes   c. How to file for 2012 taxes Household employment taxes. How to file for 2012 taxes But if you are filing a return only because you owe this tax, you can file Schedule H by itself. How to file for 2012 taxes   d. How to file for 2012 taxes Social security and Medicare tax on tips you did not report to your employer or on wages you received from an employer who did not withhold these taxes. How to file for 2012 taxes   e. How to file for 2012 taxes Recapture of first-time homebuyer credit. How to file for 2012 taxes   f. How to file for 2012 taxes Write-in taxes, including uncollected social security and Medicare or RRTA tax on tips you reported to your employer or on group-term life insurance and additional taxes on health savings accounts. How to file for 2012 taxes   g. How to file for 2012 taxes Recapture taxes. How to file for 2012 taxes 2. How to file for 2012 taxes   You (or your spouse, if filing jointly) received HSA, Archer MSA, or Medicare Advantage MSA distributions. How to file for 2012 taxes 3. How to file for 2012 taxes   You had net earnings from self-employment of at least $400. How to file for 2012 taxes 4. How to file for 2012 taxes   You had wages of $108. How to file for 2012 taxes 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. How to file for 2012 taxes Who Should File Even if you do not have to file, you should file a federal income tax return to get money back if any of the following conditions apply. How to file for 2012 taxes You had federal income tax withheld or made estimated tax payments. How to file for 2012 taxes You qualify for the earned income credit. How to file for 2012 taxes See chapter 36 for more information. How to file for 2012 taxes You qualify for the additional child tax credit. How to file for 2012 taxes See chapter 34 for more information. How to file for 2012 taxes You qualify for the health coverage tax credit. How to file for 2012 taxes See chapter 37 for more information. How to file for 2012 taxes You qualify for the American opportunity credit. How to file for 2012 taxes See chapter 35 for more information. How to file for 2012 taxes You qualify for the credit for federal tax on fuels. How to file for 2012 taxes See chapter 37 for more information. How to file for 2012 taxes Which Form Should I Use? You must use one of three forms to file your return: Form 1040EZ, Form 1040A, or Form 1040. How to file for 2012 taxes (But also see Does My Return Have To Be on Paper , later. How to file for 2012 taxes ) See the discussion under Form 1040 for when you must use that form. How to file for 2012 taxes Form 1040EZ Form 1040EZ is the simplest form to use. How to file for 2012 taxes You can use Form 1040EZ if all of the following apply. How to file for 2012 taxes    Your filing status is single or married filing jointly. How to file for 2012 taxes If you were a nonresident alien at any time in 2013, your filing status must be married filing jointly. How to file for 2012 taxes You (and your spouse if married filing a joint return) were under age 65 and not blind at the end of 2013. How to file for 2012 taxes If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. How to file for 2012 taxes You do not claim any dependents. How to file for 2012 taxes Your taxable income is less than $100,000. How to file for 2012 taxes Your income is only from wages, salaries, tips, unemployment compensation, Alaska Permanent Fund dividends, taxable scholarship and fellowship grants, and taxable interest of $1,500 or less. How to file for 2012 taxes You do not claim any adjustments to income, such as a deduction for IRA contributions or student loan interest. How to file for 2012 taxes You do not claim any credits other than the earned income credit. How to file for 2012 taxes You do not owe any household employment taxes on wages you paid to a household employee. How to file for 2012 taxes If you earned tips, they are included in boxes 5 and 7 of your Form W-2. How to file for 2012 taxes You are not a debtor in a chapter 11 bankruptcy case filed after October 16, 2005. How to file for 2012 taxes   You must meet all of these requirements to use Form 1040EZ. How to file for 2012 taxes If you do not, you must use Form 1040A or Form 1040. How to file for 2012 taxes Figuring tax. How to file for 2012 taxes   On Form 1040EZ, you can use only the tax table to figure your income tax. How to file for 2012 taxes You cannot use Form 1040EZ to report any other tax. How to file for 2012 taxes Form 1040A If you do not qualify to use Form 1040EZ, you may be able to use Form 1040A. How to file for 2012 taxes You can use Form 1040A if all of the following apply. How to file for 2012 taxes    Your income is only from: Wages, salaries, and tips, Interest, Ordinary dividends (including Alaska Permanent Fund dividends), Capital gain distributions, IRA distributions, Pensions and annuities, Unemployment compensation, Taxable social security and railroad retirement benefits, and Taxable scholarship and fellowship grants. How to file for 2012 taxes If you receive a capital gain distribution that includes unrecaptured section 1250 gain, section 1202 gain, or collectibles (28%) gain, you cannot use Form 1040A. How to file for 2012 taxes You must use Form 1040. How to file for 2012 taxes Your taxable income is less than $100,000. How to file for 2012 taxes Your adjustments to income are for only the following items. How to file for 2012 taxes Educator expenses. How to file for 2012 taxes IRA deduction. How to file for 2012 taxes Student loan interest deduction. How to file for 2012 taxes Tuition and fees. How to file for 2012 taxes You do not itemize your deductions. How to file for 2012 taxes You claim only the following tax credits. How to file for 2012 taxes The credit for child and dependent care expenses. How to file for 2012 taxes (See chapter 32. How to file for 2012 taxes ) The credit for the elderly or the disabled. How to file for 2012 taxes (See chapter 33. How to file for 2012 taxes ) The education credits. How to file for 2012 taxes (See chapter 35. How to file for 2012 taxes ) The retirement savings contribution credit. How to file for 2012 taxes (See chapter 37. How to file for 2012 taxes ) The child tax credit. How to file for 2012 taxes (See chapter 34. How to file for 2012 taxes ) The earned income credit. How to file for 2012 taxes (See chapter 36. How to file for 2012 taxes ) The additional child tax credit. How to file for 2012 taxes (See chapter 34. How to file for 2012 taxes ) You did not have an alternative minimum tax adjustment on stock you acquired from the exercise of an incentive stock option. How to file for 2012 taxes (See Publication 525, Taxable and Nontaxable Income. How to file for 2012 taxes )   You can also use Form 1040A if you received employer-provided dependent care benefits or if you owe tax from the recapture of an education credit or the alternative minimum tax. How to file for 2012 taxes   You must meet all these requirements to use Form 1040A. How to file for 2012 taxes If you do not, you must use Form 1040. How to file for 2012 taxes Form 1040 If you cannot use Form 1040EZ or Form 1040A, you must use Form 1040. How to file for 2012 taxes You can use Form 1040 to report all types of income, deductions, and credits. How to file for 2012 taxes You may pay less tax by filing Form 1040 because you can take itemized deductions, some adjustments to income, and credits you cannot take on Form 1040A or Form 1040EZ. How to file for 2012 taxes You must use Form 1040 if any of the following apply. How to file for 2012 taxes    Your taxable income is $100,000 or more. How to file for 2012 taxes You itemize your deductions on Schedule A. How to file for 2012 taxes You had income that cannot be reported on Form 1040EZ or Form 1040A, including tax-exempt interest from private activity bonds issued after August 7, 1986. How to file for 2012 taxes You claim any adjustments to gross income other than the adjustments listed earlier under Form 1040A. How to file for 2012 taxes Your Form W-2, box 12, shows uncollected employee tax (social security and Medicare tax) on tips (see chapter 6) or group-term life insurance (see chapter 5). How to file for 2012 taxes You received $20 or more in tips in any 1 month and did not report all of them to your employer. How to file for 2012 taxes (See chapter 6. How to file for 2012 taxes ) You were a bona fide resident of Puerto Rico and exclude income from sources in Puerto Rico. How to file for 2012 taxes You claim any credits other than the credits listed earlier under Form 1040A. How to file for 2012 taxes You owe the excise tax on insider stock compensation from an expatriated corporation. How to file for 2012 taxes Your Form W-2 shows an amount in box 12 with a code Z. How to file for 2012 taxes You had a qualified health savings account funding distribution from your IRA. How to file for 2012 taxes You are an employee and your employer did not withhold social security and Medicare tax. How to file for 2012 taxes You have to file other forms with your return to report certain exclusions, taxes, or transactions, such as Form 8959 or Form 8960. How to file for 2012 taxes You are a debtor in a bankruptcy case filed after October 16, 2005. How to file for 2012 taxes You must repay the first-time homebuyer credit. How to file for 2012 taxes You have adjusted gross income of more than $150,000 and must reduce the dollar amount of your exemptions. How to file for 2012 taxes Does My Return Have To Be on Paper? You may be able to file a paperless return using IRS e-file (electronic filing). How to file for 2012 taxes If your 2013 adjusted gross income (AGI) is less than a certain amount, you are eligible for Free File. How to file for 2012 taxes See your tax return instructions for details. How to file for 2012 taxes If you do not qualify for Free File, then you should check out IRS. How to file for 2012 taxes gov for low-cost e-file options or Free File Fillable Forms. How to file for 2012 taxes IRS e-file Table 1-4 lists the benefits of IRS e-file. How to file for 2012 taxes IRS e-file uses automation to replace most of the manual steps needed to process paper returns. How to file for 2012 taxes As a result, the processing of e-file returns is faster and more accurate than the processing of paper returns. How to file for 2012 taxes However, as with a paper return, you are responsible for making sure your return contains accurate information and is filed on time. How to file for 2012 taxes Using e-file does not affect your chances of an IRS examination of your return. How to file for 2012 taxes Free File Fillable Forms. How to file for 2012 taxes   If you do not need the help of a tax preparer, then Free File Fillable Forms may be for you. How to file for 2012 taxes These forms: Do not have an income requirement so everyone is eligible, Are easy to use, Perform basic math calculations, Are available only at IRS. How to file for 2012 taxes gov, and Apply only to a federal tax return. How to file for 2012 taxes Electronic return signatures. How to file for 2012 taxes   To file your return electronically, you must sign the return electronically using a personal identification number (PIN). How to file for 2012 taxes If you are filing online, you must use a Self-Select PIN. How to file for 2012 taxes If you are filing electronically using a tax practitioner, you can use a Self-Select PIN or a Practitioner PIN. How to file for 2012 taxes Self-Select PIN. How to file for 2012 taxes   The Self-Select PIN method allows you to create your own PIN. How to file for 2012 taxes If you are married filing jointly, you and your spouse will each need to create a PIN and enter these PINs as your electronic signatures. How to file for 2012 taxes   A PIN is any combination of five digits you choose except five zeros. How to file for 2012 taxes If you use a PIN, there is nothing to sign and nothing to mail—not even your Forms W-2. How to file for 2012 taxes   To verify your identity, you will be prompted to enter your adjusted gross income (AGI) from your originally filed 2012 federal income tax return, if applicable. How to file for 2012 taxes Do not use your AGI from an amended return (Form 1040X) or a math error correction made by the IRS. How to file for 2012 taxes AGI is the amount shown on your 2012 Form 1040, line 38; Form 1040A, line 22; or Form 1040EZ, line 4. How to file for 2012 taxes If you do not have your 2012 income tax return, you can quickly request a transcript by using our automated self-service tool. How to file for 2012 taxes Visit us at IRS. How to file for 2012 taxes gov and click on Order a Return or Account Transcript or call 1-800-908-9946 to get a free transcript of your return. How to file for 2012 taxes (If you filed electronically last year, you may use your prior year PIN to verify your identity instead of your prior year AGI. How to file for 2012 taxes The prior year PIN is the five digit PIN you used to electronically sign your 2012 return. How to file for 2012 taxes ) You will also be prompted to enter your date of birth. How to file for 2012 taxes Table 1-4. How to file for 2012 taxes Benefits of IRS e-file • Free File allows qualified taxpayers to prepare and e-file their own tax returns for free. How to file for 2012 taxes • Free File is available in English and Spanish. How to file for 2012 taxes • Free File is available online 24 hours a day, 7 days a week. How to file for 2012 taxes • Get your refund faster by e-filing using Direct Deposit. How to file for 2012 taxes • Sign electronically with a secure self-selected PIN and file a completely paperless return. How to file for 2012 taxes • Receive an acknowledgement that your return was received and accepted. How to file for 2012 taxes • If you owe, you can e-file and pay electronically either online or by phone, using your bank account or a credit or debit card. How to file for 2012 taxes You can also file a return early and pay the amount you owe by the due date of your return. How to file for 2012 taxes • Save time by preparing and e-filing federal and state returns together. How to file for 2012 taxes • IRS computers quickly and automatically check for errors or other missing information. How to file for 2012 taxes • Help the environment, use less paper, and save taxpayer money—it costs less to process an e-filed return than a paper return. How to file for 2012 taxes You cannot use the Self-Select PIN method if you are a first-time filer under age 16 at the end of 2013. How to file for 2012 taxes If you cannot locate your prior year AGI or prior year PIN, use the Electronic Filing PIN Request. How to file for 2012 taxes This can be found at IRS. How to file for 2012 taxes gov. How to file for 2012 taxes Click on Request an Electronic Filing PIN. How to file for 2012 taxes Or you can call 1-866-704-7388. How to file for 2012 taxes Practitioner PIN. How to file for 2012 taxes   The Practitioner PIN method allows you to authorize your tax practitioner to enter or generate your PIN. How to file for 2012 taxes The practitioner can provide you with details. How to file for 2012 taxes Form 8453. How to file for 2012 taxes   You must send in a paper Form 8453 if you have to attach certain forms or other documents that cannot be electronically filed. How to file for 2012 taxes For details, see Form 8453. How to file for 2012 taxes For more details, visit www. How to file for 2012 taxes irs. How to file for 2012 taxes gov/efile and click on “ Individuals. How to file for 2012 taxes ” Identity Protection PIN. How to file for 2012 taxes   If the IRS gave you an identity protection personal identification number (PIN) because you were a victim of identity theft, enter it in the spaces provided on your tax form. How to file for 2012 taxes If the IRS has not given you this type of number, leave these spaces blank. How to file for 2012 taxes For more information, see the Instructions for Form 1040A or Form 1040. How to file for 2012 taxes Power of attorney. How to file for 2012 taxes   If an agent is signing your return for you, a power of attorney (POA) must be filed. How to file for 2012 taxes Attach the POA to Form 8453 and file it using that form's instructions. How to file for 2012 taxes See Signatures , later, for more information on POAs. How to file for 2012 taxes State returns. How to file for 2012 taxes   In most states, you can file an electronic state return simultaneously with your federal return. How to file for 2012 taxes For more information, check with your local IRS office, state tax agency, tax professional, or the IRS website at  www. How to file for 2012 taxes irs. How to file for 2012 taxes gov/efile. How to file for 2012 taxes Refunds. How to file for 2012 taxes   You can have a refund check mailed to you, or you can have your refund deposited directly to your checking or savings account or split among two or three accounts. How to file for 2012 taxes With e-file, your refund will be issued faster than if you filed on paper. How to file for 2012 taxes   As with a paper return, you may not get all of your refund if you owe certain past-due amounts, such as federal tax, state income tax, state unemployment compensation debts, child support, spousal support, or certain other federal nontax debts, such as student loans. How to file for 2012 taxes See Offset against debts under Refunds, later. How to file for 2012 taxes Refund inquiries. How to file for 2012 taxes   Information about your return will generally be available within 24 hours after the IRS receives your e-filed return. How to file for 2012 taxes See Refund Information , later. How to file for 2012 taxes Amount you owe. How to file for 2012 taxes   To avoid late-payment penalties and interest, pay your taxes in full by April 15, 2014. How to file for 2012 taxes See How To Pay , later, for information on how to pay the amount you owe. How to file for 2012 taxes Using Your Personal Computer You can file your tax return in a fast, easy, and convenient way using your personal computer. How to file for 2012 taxes A computer with Internet access and tax preparation software are all you need. How to file for 2012 taxes Best of all, you can e-file from the comfort of your home 24 hours a day, 7 days a week. How to file for 2012 taxes IRS approved tax preparation software is available for online use on the Internet, for download from the Internet, and in retail stores. How to file for 2012 taxes For information, visit www. How to file for 2012 taxes irs. How to file for 2012 taxes gov/efile. How to file for 2012 taxes Through Employers and Financial Institutions Some businesses offer free e-file to their employees, members, or customers. How to file for 2012 taxes Others offer it for a fee. How to file for 2012 taxes Ask your employer or financial institution if they offer IRS e-file as an employee, member, or customer benefit. How to file for 2012 taxes Free Help With Your Return Free help in preparing your return is available nationwide from IRS-trained volunteers. How to file for 2012 taxes The Volunteer Income Tax Assistance (VITA) program is designed to help low to moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 or older with their tax returns. How to file for 2012 taxes Many VITA sites offer free electronic filing and all volunteers will let you know about the credits and deductions you may be entitled to claim. How to file for 2012 taxes To find a site near you, call 1-800-906-9887. How to file for 2012 taxes Or to find the nearest AARP TaxAide site, visit AARP's website at www. How to file for 2012 taxes aarp. How to file for 2012 taxes org/taxaide or call 1-888-227-7669. How to file for 2012 taxes For more information on these programs, go to IRS. How to file for 2012 taxes gov and enter keyword “VITA” in the search box. How to file for 2012 taxes Using a Tax Professional Many tax professionals electronically file tax returns for their clients. How to file for 2012 taxes You may personally enter your PIN or complete Form 8879, IRS e-file Signature Authorization, to authorize the tax professional to enter your PIN on your return. How to file for 2012 taxes Note. How to file for 2012 taxes Tax professionals may charge a fee for IRS e-file. How to file for 2012 taxes Fees can vary depending on the professional and the specific services rendered. How to file for 2012 taxes When Do I Have To File? April 15, 2014, is the due date for filing your 2013 income tax return if you use the calendar year. How to file for 2012 taxes For a quick view of due dates for filing a return with or without an extension of time to file (discussed later), see Table 1-5. How to file for 2012 taxes Table 1-5. How to file for 2012 taxes When To File Your 2013 Return For U. How to file for 2012 taxes S. How to file for 2012 taxes citizens and residents who file returns on a calendar year. How to file for 2012 taxes   For Most Taxpayers For Certain Taxpayers Outside the U. How to file for 2012 taxes S. How to file for 2012 taxes No extension requested April 15, 2014 June 16, 2014 Automatic extension October 15, 2014 October 15, 2014 If you use a fiscal year (a year ending on the last day of any month except December, or a 52-53-week year), your income tax return is due by the 15th day of the 4th month after the close of your fiscal year. How to file for 2012 taxes When the due date for doing any act for tax purposes—filing a return, paying taxes, etc. How to file for 2012 taxes —falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. How to file for 2012 taxes Filing paper returns on time. How to file for 2012 taxes   Your paper return is filed on time if it is mailed in an envelope that is properly addressed, has enough postage, and is postmarked by the due date. How to file for 2012 taxes If you send your return by registered mail, the date of the registration is the postmark date. How to file for 2012 taxes The registration is evidence that the return was delivered. How to file for 2012 taxes If you send a return by certified mail and have your receipt postmarked by a postal employee, the date on the receipt is the postmark date. How to file for 2012 taxes The postmarked certified mail receipt is evidence that the return was delivered. How to file for 2012 taxes Private delivery services. How to file for 2012 taxes   If you use a private delivery service designated by the IRS to send your return, the postmark date generally is the date the private delivery service records in its database or marks on the mailing label. How to file for 2012 taxes The private delivery service can tell you how to get written proof of this date. How to file for 2012 taxes   For the IRS mailing address to use if you are using a private delivery service, go to IRS. How to file for 2012 taxes gov and enter “private delivery service” in the search box. How to file for 2012 taxes   The following are designated private delivery services. How to file for 2012 taxes DHL Express (DHL): Same Day Service. How to file for 2012 taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. How to file for 2012 taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. How to file for 2012 taxes M. How to file for 2012 taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. How to file for 2012 taxes Filing electronic returns on time. How to file for 2012 taxes   If you use IRS e-file, your return is considered filed on time if the authorized electronic return transmitter postmarks the transmission by the due date. How to file for 2012 taxes An authorized electronic return transmitter is a participant in the IRS e-file program that transmits electronic tax return information directly to the IRS. How to file for 2012 taxes   The electronic postmark is a record of when the authorized electronic return transmitter received the transmission of your electronically filed return on its host system. How to file for 2012 taxes The date and time in your time zone controls whether your electronically filed return is timely. How to file for 2012 taxes Filing late. How to file for 2012 taxes   If you do not file your return by the due date, you may have to pay a failure-to-file penalty and interest. How to file for 2012 taxes For more information, see Penalties , later. How to file for 2012 taxes Also see Interest under Amount You Owe. How to file for 2012 taxes   If you were due a refund but you did not file a return, you generally must file within 3 years from the date the return was due (including extensions) to get that refund. How to file for 2012 taxes Nonresident alien. How to file for 2012 taxes    If you are a nonresident alien and earn wages subject to U. How to file for 2012 taxes S. How to file for 2012 taxes income tax withholding, your 2013 U. How to file for 2012 taxes S. How to file for 2012 taxes income tax return (Form 1040NR or Form 1040NR-EZ) is due by: April 15, 2014, if you use a calendar year, or The 15th day of the 4th month after the end of your fiscal year if you use a fiscal year. How to file for 2012 taxes   If you do not earn wages subject to U. How to file for 2012 taxes S. How to file for 2012 taxes income tax withholding, your return is due by: June 16, 2014, if you use a calendar year, or The 15th day of the 6th month after the end of your fiscal year, if you use a fiscal year. How to file for 2012 taxes See Publication 519 for more filing information. How to file for 2012 taxes Filing for a decedent. How to file for 2012 taxes   If you must file a final income tax return for a taxpayer who died during the year (a decedent), the return is due by the 15th day of the 4th month after the end of the decedent's normal tax year. How to file for 2012 taxes See Publication 559. How to file for 2012 taxes Extensions of Time To File You may be able to get an extension of time to file your return. How to file for 2012 taxes There are three types of situations where you may qualify for an extension: Automatic extensions, You are outside the United States, or You are serving in a combat zone. How to file for 2012 taxes Automatic Extension If you cannot file your 2013 return by the due date, you may be able to get an automatic 6-month extension of time to file. How to file for 2012 taxes Example. How to file for 2012 taxes If your return is due on April 15, 2014, you will have until October 15, 2014, to file. How to file for 2012 taxes If you do not pay the tax due by the regular due date (generally, April 15), you will owe interest. How to file for 2012 taxes You may also be charged penalties, discussed later. How to file for 2012 taxes How to get the automatic extension. How to file for 2012 taxes   You can get the automatic extension by: Using IRS e-file (electronic filing), or Filing a paper form. How to file for 2012 taxes E-file options. How to file for 2012 taxes   There are two ways you can use e-file to get an extension of time to file. How to file for 2012 taxes Complete Form 4868, Application for Automatic Extension of Time To File U. How to file for 2012 taxes S. How to file for 2012 taxes Individual Income Tax Return, to use as a worksheet. How to file for 2012 taxes If you think you may owe tax when you file your return, use Part II of the form to estimate your balance due. How to file for 2012 taxes If you e-file Form 4868 to the IRS, do not also send a paper Form 4868. How to file for 2012 taxes E-file using your personal computer or a tax professional. How to file for 2012 taxes    You can use a tax software package with your personal computer or a tax professional to file Form 4868 electronically. How to file for 2012 taxes You will need to provide certain information from your tax return for 2012. How to file for 2012 taxes If you wish to make a payment by direct transfer from your bank account, see Pay online , under How To Pay, later in this chapter. How to file for 2012 taxes E-file and pay by credit or debit card or by direct transfer from your bank account. How to file for 2012 taxes   You can get an extension by paying part or all of your estimate of tax due by using a credit or debit card or by direct transfer from your bank account. How to file for 2012 taxes You can do this by phone or over the Internet. How to file for 2012 taxes You do not file Form 4868. How to file for 2012 taxes See Pay online , under How To Pay, later in this chapter. How to file for 2012 taxes Filing a paper Form 4868. How to file for 2012 taxes   You can get an extension of time to file by filing a paper Form 4868. How to file for 2012 taxes Mail it to the address shown in the form instructions. How to file for 2012 taxes   If you want to make a payment with the form, make your check or money order payable to “United States Treasury. How to file for 2012 taxes ” Write your SSN, daytime phone number, and “2013 Form 4868” on your check or money order. How to file for 2012 taxes When to file. How to file for 2012 taxes   You must request the automatic extension by the due date for your return. How to file for 2012 taxes You can file your return any time before the 6-month extension period ends. How to file for 2012 taxes When you file your return. How to file for 2012 taxes   Enter any payment you made related to the extension of time to file on Form 1040, line 68. How to file for 2012 taxes If you file Form 1040EZ or Form 1040A, include that payment in your total payments on Form 1040EZ, line 9, or Form 1040A, line 41. How to file for 2012 taxes Also enter “Form 4868” and the amount paid in the space to the left of line 9 or line 41. How to file for 2012 taxes Individuals Outside the United States You are allowed an automatic 2-month extension, without filing Form 4868, (until June 16, 2014, if you use the calendar year) to file your 2013 return and pay any federal income tax due if: You are a U. How to file for 2012 taxes S. How to file for 2012 taxes citizen or resident, and On the due date of your return: You are living outside the United States and Puerto Rico, and your main place of business or post of duty is outside the United States and Puerto Rico, or You are in military or naval service on duty outside the United States and  Puerto Rico. How to file for 2012 taxes However, if you pay the tax due after the regular due date (generally, April 15), interest will be charged from that date until the date the tax is paid. How to file for 2012 taxes If you served in a combat zone or qualified hazardous duty area, you may be eligible for a longer extension of time to file. How to file for 2012 taxes See Individuals Serving in Combat Zone , later, for special rules that apply to you. How to file for 2012 taxes Married taxpayers. How to file for 2012 taxes   If you file a joint return, only one spouse has to qualify for this automatic extension. How to file for 2012 taxes If you and your spouse file separate returns, this automatic extension applies only to the spouse who qualifies. How to file for 2012 taxes How to get the extension. How to file for 2012 taxes   To use this automatic extension, you must attach a statement to your return explaining what situation qualified you for the extension. How to file for 2012 taxes (See the situations listed under (2), earlier. How to file for 2012 taxes ) Extensions beyond 2 months. How to file for 2012 taxes   If you cannot file your return within the automatic 2-month extension period, you may be able to get an additional 4-month extension, for a total of 6 months. How to file for 2012 taxes File Form 4868 and check the box on line 8. How to file for 2012 taxes No further extension. How to file for 2012 taxes   An extension of more than 6 months will generally not be granted. How to file for 2012 taxes However, if you are outside the United States and meet certain tests, you may be granted a longer extension. How to file for 2012 taxes For more information, see When To File and Pay in Publication 54. How to file for 2012 taxes Individuals Serving in Combat Zone The deadline for filing your tax return, paying any tax you may owe, and filing a claim for refund is automatically extended if you serve in a combat zone. How to file for 2012 taxes This applies to members of the Armed Forces, as well as merchant marines serving aboard vessels under the operational control of the Department of Defense, Red Cross personnel, accredited correspondents, and civilians under the direction of the Armed Forces in support of the Armed Forces. How to file for 2012 taxes Combat zone. How to file for 2012 taxes   For purposes of the automatic extension, the term “combat zone” includes the following areas. How to file for 2012 taxes The Arabian peninsula area, effective January 17, 1991. How to file for 2012 taxes The Kosovo area, effective March 24, 1999. How to file for 2012 taxes Afghanistan area, effective September 19, 2001. How to file for 2012 taxes   See Publication 3, Armed Forces' Tax Guide, for more detailed information on the locations comprising each combat zone. How to file for 2012 taxes The publication also has information about other tax benefits available to military personnel serving in a combat zone. How to file for 2012 taxes Extension period. How to file for 2012 taxes   The deadline for filing your return, paying any tax due, and filing a claim for refund is extended for at least 180 days after the later of: The last day you are in a combat zone or the last day the area qualifies as a combat zone, or The last day of any continuous qualified hospitalization for injury from service in the combat zone. How to file for 2012 taxes   In addition to the 180 days, your deadline is also extended by the number of days you had left to take action with the IRS when you entered the combat zone. How to file for 2012 taxes For example, you have 3½ months (January 1 – April 15) to file your tax return. How to file for 2012 taxes Any days left in this period when you entered the combat zone (or the entire 3½ months if you entered it before the beginning of the year) are added to the 180 days. How to file for 2012 taxes See Extension of Deadlines in Publication 3 for more information. How to file for 2012 taxes   The rules on the extension for filing your return also apply when you are deployed outside the United States (away from your permanent duty station) while participating in a designated contingency operation. How to file for 2012 taxes How Do I Prepare My Return? This section explains how to get ready to fill in your tax return and when to report your income and expenses. How to file for 2012 taxes It also explains how to complete certain sections of the form. How to file for 2012 taxes You may find Table 1-6 helpful when you prepare your paper return. How to file for 2012 taxes Table 1-6. How to file for 2012 taxes Six Steps for Preparing Your Paper Return 1 — Get your records together for income and expenses. How to file for 2012 taxes 2 — Get the forms, schedules, and publications you need. How to file for 2012 taxes 3 — Fill in your return. How to file for 2012 taxes 4 — Check your return to make sure it is correct. How to file for 2012 taxes 5 — Sign and date your return. How to file for 2012 taxes 6 — Attach all required forms and schedules. How to file for 2012 taxes Electronic returns. How to file for 2012 taxes   For information you may find useful in preparing a paperless return, see Does My Return Have To Be on Paper , earlier. How to file for 2012 taxes Substitute tax forms. How to file for 2012 taxes   You cannot use your own version of a tax form unless it meets the requirements explained in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules. How to file for 2012 taxes Form W-2. How to file for 2012 taxes   If you were an employee, you should receive Form W-2 from your employer. How to file for 2012 taxes You will need the information from this form to prepare your return. How to file for 2012 taxes See Form W-2 under Credit for Withholding and Estimated Tax in chapter 4. How to file for 2012 taxes   Your employer is required to provide or send Form W-2 to you no later than January 31, 2014. How to file for 2012 taxes If it is mailed, you should allow adequate time to receive it before contacting your employer. How to file for 2012 taxes If you still do not get the form by February 15, the IRS can help you by requesting the form from your employer. How to file for 2012 taxes When you request IRS help, be prepared to provide the following information. How to file for 2012 taxes Your name, address (including ZIP code), and phone number. How to file for 2012 taxes Your SSN. How to file for 2012 taxes Your dates of employment. How to file for 2012 taxes Your employer's name, address (including ZIP code), and phone number. How to file for 2012 taxes Form 1099. How to file for 2012 taxes   If you received certain types of income, you may receive a Form 1099. How to file for 2012 taxes For example, if you received taxable interest of $10 or more, the payer is required to provide or send Form 1099 to you no later than January 31, 2014 (or by February 18, 2014, if furnished by a broker). How to file for 2012 taxes If it is mailed, you should allow adequate time to receive it before contacting the payer. How to file for 2012 taxes If you still do not get the form by February 18 (or by March 5, 2014, if furnished by a broker), call the IRS for help. How to file for 2012 taxes When Do I Report My Income and Expenses? You must figure your taxable income on the basis of a tax year. How to file for 2012 taxes A “tax year” is an annual accounting period used for keeping records and reporting income and expenses. How to file for 2012 taxes You must account for your income and expenses in a way that clearly shows your taxable income. How to file for 2012 taxes The way you do this is called an accounting method. How to file for 2012 taxes This section explains which accounting periods and methods you can use. How to file for 2012 taxes Accounting Periods Most individual tax returns cover a calendar year—the 12 months from January 1 through December 31. How to file for 2012 taxes If you do not use a calendar year, your accounting period is a fiscal year. How to file for 2012 taxes A regular fiscal year is a 12-month period that ends on the last day of any month except December. How to file for 2012 taxes A 52-53-week fiscal year varies from 52 to 53 weeks and always ends on the same day of the week. How to file for 2012 taxes You choose your accounting period (tax year) when you file your first income tax return. How to file for 2012 taxes It cannot be longer than 12 months. How to file for 2012 taxes More information. How to file for 2012 taxes   For more information on accounting periods, including how to change your accounting period, see Publication 538, Accounting Periods and Methods. How to file for 2012 taxes Accounting Methods Your accounting method is the way you account for your income and expenses. How to file for 2012 taxes Most taxpayers use either the cash method or an accrual method. How to file for 2012 taxes You choose a method when you file your first income tax return. How to file for 2012 taxes If you want to change your accounting method after that, you generally must get IRS approval. How to file for 2012 taxes Cash method. How to file for 2012 taxes   If you use this method, report all items of income in the year in which you actually or constructively receive them. How to file for 2012 taxes Generally, you deduct all expenses in the year you actually pay them. How to file for 2012 taxes This is the method most individual taxpayers use. How to file for 2012 taxes Constructive receipt. How to file for 2012 taxes   Generally, you constructively receive income when it is credited to your account or set apart in any way that makes it available to you. How to file for 2012 taxes You do not need to have physical possession of it. How to file for 2012 taxes For example, interest credited to your bank account on December 31, 2013, is taxable income to you in 2013 if you could have withdrawn it in 2013 (even if the amount is not entered in your records or withdrawn until 2014). How to file for 2012 taxes Garnisheed wages. How to file for 2012 taxes   If your employer uses your wages to pay your debts, or if your wages are attached or garnisheed, the full amount is constructively received by you. How to file for 2012 taxes You must include these wages in income for the year you would have received them. How to file for 2012 taxes Debts paid for you. How to file for 2012 taxes   If another person cancels or pays your debts (but not as a gift or loan), you have constructively received the amount and generally must include it in your gross income for the year. How to file for 2012 taxes See Canceled Debts in chapter 12 for more information. How to file for 2012 taxes Payment to third party. How to file for 2012 taxes   If a third party is paid income from property you own, you have constructively received the income. How to file for 2012 taxes It is the same as if you had actually received the income and paid it to the third party. How to file for 2012 taxes Payment to an agent. How to file for 2012 taxes   Income an agent receives for you is income you constructively received in the year the agent receives it. How to file for 2012 taxes If you indicate in a contract that your income is to be paid to another person, you must include the amount in your gross income when the other person receives it. How to file for 2012 taxes Check received or available. How to file for 2012 taxes   A valid check that was made available to you before the end of the tax year is constructively received by you in that year. How to file for 2012 taxes A check that was “made available to you” includes a check you have already received, but not cashed or deposited. How to file for 2012 taxes It also includes, for example, your last paycheck of the year that your employer made available for you to pick up at the office before the end of the year. How to file for 2012 taxes It is constructively received by you in that year whether or not you pick it up before the end of the year or wait to receive it by mail after the end of the year. How to file for 2012 taxes No constructive receipt. How to file for 2012 taxes   There may be facts to show that you did not constructively receive income. How to file for 2012 taxes Example. How to file for 2012 taxes Alice Johnson, a teacher, agreed to her school board's condition that, in her absence, she would receive only the difference between her regular salary and the salary of a substitute teacher hired by the school board. How to file for 2012 taxes Therefore, Alice did not constructively receive the amount by which her salary was reduced to pay the substitute teacher. How to file for 2012 taxes Accrual method. How to file for 2012 taxes   If you use an accrual method, you generally report income when you earn it, rather than when you receive it. How to file for 2012 taxes You generally deduct your expenses when you incur them, rather than when you pay them. How to file for 2012 taxes Income paid in advance. How to file for 2012 taxes   An advance payment of income is generally included in gross income in the year you receive it. How to file for 2012 taxes Your method of accounting does not matter as long as the income is available to you. How to file for 2012 taxes An advance payment may include rent or interest you receive in advance and pay for services you will perform later. How to file for 2012 taxes   A limited deferral until the next tax year may be allowed for certain advance payments. How to file for 2012 taxes See Publication 538 for specific information. How to file for 2012 taxes Additional information. How to file for 2012 taxes   For more information on accounting methods, including how to change your accounting method, see Publication 538. How to file for 2012 taxes Social Security Number (SSN) You must enter your SSN on your return. How to file for 2012 taxes If you are married, enter the SSNs for both you and your spouse, whether you file jointly or separately. How to file for 2012 taxes If you are filing a joint return, include the SSNs in the same order as the names. How to file for 2012 taxes Use this same order in submitting other forms and documents to the IRS. How to file for 2012 taxes Check that both the name and SSN on your Form 1040, W-2, and 1099 agree with your social security card. How to file for 2012 taxes If they do not, certain deductions and credits on your Form 1040 may be reduced or disallowed and you may not receive credit for your social security earnings. How to file for 2012 taxes If your Form W-2 shows an incorrect SSN or name, notify your employer or the form-issuing agent as soon as possible to make sure your earnings are credited to your social security record. How to file for 2012 taxes If the name or SSN on your social security card is incorrect, call the SSA at 1-800-772-1213. How to file for 2012 taxes Name change. How to file for 2012 taxes   If you changed your name because of marriage, divorce, etc. How to file for 2012 taxes , be sure to report the change to your local Social Security Administration (SSA) office before filing your return. How to file for 2012 taxes This prevents delays in processing your return and issuing refunds. How to file for 2012 taxes It also safeguards your future social security benefits. How to file for 2012 taxes Dependent's SSN. How to file for 2012 taxes   You must provide the SSN of each dependent you claim, regardless of the dependent's age. How to file for 2012 taxes This requirement applies to all dependents (not just your children) claimed on your tax return. How to file for 2012 taxes Exception. How to file for 2012 taxes    If your child was born and died in 2013 and did not have an SSN, enter “DIED” in column (2) of line 6c (Form 1040 or 1040A) and include a copy of the child's birth certificate, death certificate, or hospital records. How to file for 2012 taxes The document must show that the child was born alive. How to file for 2012 taxes No SSN. How to file for 2012 taxes   File Form SS-5, Application for a Social Security Card, with your local SSA office to get an SSN for yourself or your dependent. How to file for 2012 taxes It usually takes about 2 weeks to get an SSN. How to file for 2012 taxes If you or your dependent is not eligible for an SSN, see Individual taxpayer identification number (ITIN) , later. How to file for 2012 taxes   If you are a U. How to file for 2012 taxes S. How to file for 2012 taxes citizen or resident alien, you must show proof of age, identity, and citizenship or alien status with your Form SS-5. How to file for 2012 taxes If you are 12 or older and have never been assigned an SSN, you must appear in person with this proof at an SSA office. How to file for 2012 taxes   Form SS-5 is available at any SSA office, on the Internet at www. How to file for 2012 taxes socialsecurity. How to file for 2012 taxes gov, or by calling 1-800-772-1213. How to file for 2012 taxes If you have any questions about which documents you can use as proof of age, identity, or citizenship, contact your SSA office. How to file for 2012 taxes   If your dependent does not have an SSN by the time your return is due, you may want to ask for an extension of time to file, as explained earlier under When Do I Have To File . How to file for 2012 taxes   If you do not provide a required SSN or if you provide an incorrect SSN, your tax may be increased and any refund may be reduced. How to file for 2012 taxes Adoption taxpayer identification number (ATIN). How to file for 2012 taxes   If you are in the process of adopting a child who is a U. How to file for 2012 taxes S. How to file for 2012 taxes citizen or resident and cannot get an SSN for the child until the adoption is final, you can apply for an ATIN to use instead of an SSN. How to file for 2012 taxes    File Form W-7A, Application for Taxpayer Identification Number for Pending U. How to file for 2012 taxes S. How to file for 2012 taxes Adoptions, with the IRS to get an ATIN if all of the following are true. How to file for 2012 taxes You have a child living with you who was placed in your home for legal adoption. How to file for 2012 taxes You cannot get the child's existing SSN even though you have made a reasonable attempt to get it from the birth parents, the placement agency, and other persons. How to file for 2012 taxes You cannot get an SSN for the child from the SSA because, for example, the adoption is not final. How to file for 2012 taxes You are eligible to claim the child as a dependent on your tax return. How to file for 2012 taxes After the adoption is final, you must apply for an SSN for the child. How to file for 2012 taxes You cannot continue using the ATIN. How to file for 2012 taxes   See Form W-7A for more information. How to file for 2012 taxes Nonresident alien spouse. How to file for 2012 taxes   If your spouse is a nonresident alien, your spouse must have either an SSN or an ITIN if: You file a joint return, You file a separate return and claim an exemption for your spouse, or Your spouse is filing a separate return. How to file for 2012 taxes If your spouse is not eligible for an SSN, see the following discussion on ITINs. How to file for 2012 taxes Individual taxpayer identification number (ITIN). How to file for 2012 taxes   The IRS will issue you an ITIN if you are a nonresident or resident alien and you do not have and are not eligible to get an SSN. How to file for 2012 taxes This also applies to an alien spouse or dependent. How to file for 2012 taxes To apply for an ITIN, file Form W-7 with the IRS. How to file for 2012 taxes It usually takes about 6 to 10 weeks to get an ITIN. How to file for 2012 taxes Enter the ITIN on your tax return wherever an SSN is requested. How to file for 2012 taxes    If you are applying for an ITIN for yourself, your spouse, or a dependent in order to file your tax return, attach your completed tax return to your Form W-7. How to file for 2012 taxes See the Form W-7 instructions for how and where to file. How to file for 2012 taxes You cannot e-file a return using an ITIN in the calendar year the ITIN is issued; however, you can e-file returns in the following years. How to file for 2012 taxes ITIN for tax use only. How to file for 2012 taxes   An ITIN is for tax use only. How to file for 2012 taxes It does not entitle you or your dependent to social security benefits or change the employment or immigration status of either of you under U. How to file for 2012 taxes S. How to file for 2012 taxes law. How to file for 2012 taxes Penalty for not providing social security number. How to file for 2012 taxes   If you do not include your SSN or the SSN of your spouse or dependent as required, you may have to pay a penalty. How to file for 2012 taxes See the discussion on Penalties , later, for more information. How to file for 2012 taxes SSN on correspondence. How to file for 2012 taxes   If you write to the IRS about your tax account, be sure to include your SSN (and the name and SSN of your spouse, if you filed a joint return) in your correspondence. How to file for 2012 taxes Because your SSN is used to identify your account, this helps the IRS respond to your correspondence promptly. How to file for 2012 taxes Presidential Election Campaign Fund This fund helps pay for Presidential election campaigns. How to file for 2012 taxes If you want $3 to go to this fund, check the box. How to file for 2012 taxes If you are filing a joint return, your spouse can also have $3 go to the fund. How to file for 2012 taxes If you check a box, your tax or refund will not change. How to file for 2012 taxes Computations The following information may be useful in making the return easier to complete. How to file for 2012 taxes Rounding off dollars. How to file for 2012 taxes   You can round off cents to whole dollars on your return and schedules. How to file for 2012 taxes If you do round to whole dollars, you must round all amounts. How to file for 2012 taxes To round, drop amounts under 50 cents and increase amounts from 50 to 99 cents to the next dollar. How to file for 2012 taxes For example, $1. How to file for 2012 taxes 39 becomes $1 and $2. How to file for 2012 taxes 50 becomes $3. How to file for 2012 taxes   If you have to add two or more amounts to figure the amount to enter on a line, include cents when adding the amounts and round off only the total. How to file for 2012 taxes Example. How to file for 2012 taxes You receive two Forms W-2: one showing wages of $5,000. How to file for 2012 taxes 55 and one showing wages of $18,500. How to file for 2012 taxes 73. How to file for 2012 taxes On Form 1040, line 7, you would enter $23,501 ($5,000. How to file for 2012 taxes 55 + $18,500. How to file for 2012 taxes 73 = $23,501. How to file for 2012 taxes 28), not $23,502 ($5,001 + $18,501). How to file for 2012 taxes Equal amounts. How to file for 2012 taxes   If you are asked to enter the smaller or larger of two equal amounts, enter that amount. How to file for 2012 taxes Example. How to file for 2012 taxes Line 1 is $500. How to file for 2012 taxes Line 3 is $500. How to file for 2012 taxes Line 5 asks you to enter the smaller of line 1 or 3. How to file for 2012 taxes Enter $500 on line 5. How to file for 2012 taxes Negative amounts. How to file for 2012 taxes   If you file a paper return and you need to enter a negative amount, put the amount in parentheses rather than using a minus sign. How to file for 2012 taxes To combine positive and negative amounts, add all the positive amounts together and then subtract the negative amounts. How to file for 2012 taxes Attachments Depending on the form you file and the items reported on your return, you may have to complete additional schedules and forms and attach them to your paper return. How to file for 2012 taxes You may be able to file a paperless return using IRS e-file. How to file for 2012 taxes There's nothing to attach or mail, not even your Forms W-2. How to file for 2012 taxes See Does My Return Have To Be on Paper, earlier. How to file for 2012 taxes Form W-2. How to file for 2012 taxes   Form W-2 is a statement from your employer of wages and other compensation paid to you and taxes withheld from your pay. How to file for 2012 taxes You should have a Form W-2 from each employer. How to file for 2012 taxes If you file a paper return, be sure to attach a copy of Form W-2 in the place indicated on the front page of your return. How to file for 2012 taxes Attach it to the front page of your paper return, not to any attachments. How to file for 2012 taxes For more information, see Form W-2 in chapter 4. How to file for 2012 taxes   If you received a Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. How to file for 2012 taxes , showing federal income tax withheld, and you file a paper return, attach a copy of that form in the place indicated on the front page of your return. How to file for 2012 taxes Form 1040EZ. How to file for 2012 taxes   There are no additional schedules to file with Form 1040EZ. How to file for 2012 taxes Form 1040A. How to file for 2012 taxes   If you file a paper return, attach any forms and schedules behind Form 1040A in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. How to file for 2012 taxes Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. How to file for 2012 taxes Do not attach items unless required to do so. How to file for 2012 taxes Form 1040. How to file for 2012 taxes   If you file a paper return, attach any forms and schedules behind Form 1040 in order of the “Attachment Sequence Number” shown in the upper right corner of the form or schedule. How to file for 2012 taxes Then arrange all other statements or attachments in the same order as the forms and schedules they relate to and attach them last. How to file for 2012 taxes Do not attach items unless required to do so. How to file for 2012 taxes Third Party Designee You can authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. How to file for 2012 taxes If you check the “Yes” box in the Third party designee area of your 2013 tax return and provide the information required, you are authorizing: The IRS to call the designee to answer any questions that arise during the processing of your return, and The designee to: Give information that is missing from your return to the IRS, Call the IRS for information about th
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Contact My Local Office in Minnesota

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bloomington 1550 American Blvd. East
Suite 700
Bloomington, MN 55425

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(651) 312-8082 
Duluth  515 W. First St.
Duluth, MN 55802 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)
 

Services Provided

(218) 626-1624 
Mankato  1921 Excel Dr.
Mankato, MN 56001 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(507) 625-4977 
Minneapolis  250 Marquette Ave.
Minneapolis, MN 55401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(651) 312-8082 
Rochester  310 South. Broadway
Rochester, MN 55904

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(507) 281-3044 
St. Cloud  3800 8th Street North
St. Cloud, MN 56303 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)
 

Services Provided

(320) 251-9261 
St. Paul  430 North Wabasha Street
St. Paul, MN 55101
(Physical address only) 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(651) 312-8082 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).
 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (651) 312-7999 in Minneapolis/St. Paul or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
U.S. Bank Financial Center 
1550 American Blvd., E. 
Stop 6610 BLM, Suite 705
Bloomington, MN 55425

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The How To File For 2012 Taxes

How to file for 2012 taxes Depreciation Table of Contents Introduction Special Depreciation AllowanceQualified Property Election Not To Claim the Allowance Rules for Returns Filed Before June 1, 2002 Passenger Automobiles New York Liberty Zone BenefitsSpecial Liberty Zone Depreciation Allowance Increased Section 179 Deduction Liberty Zone Leasehold Improvement Property If you depreciate business property that you acquired and placed in service after September 10, 2001, new law contains provisions that may affect your depreciation deduction for that property. How to file for 2012 taxes Publication 946, How To Depreciate Property, contains information on depreciation. How to file for 2012 taxes However, Publication 946 does not contain the new provisions because it was printed before the law was enacted. How to file for 2012 taxes The new provisions are in the Supplement to Publication 946, which is reprinted below. How to file for 2012 taxes Supplement to Publication 946 How To Depreciate Property   Introduction After Publication 946 was printed, the Job Creation and Worker Assistance Act of 2002 was signed into law by the President. How to file for 2012 taxes The new law made several changes in the tax rules explained in the publication. How to file for 2012 taxes Some of the changes apply to property placed in service during 2001. How to file for 2012 taxes This supplemental publication describes those changes and explains what you should do if you are affected by them. How to file for 2012 taxes The situations and examples in Publication 946 do not reflect any of the changes made by the Job Creation and Worker Assistance Act of 2002. How to file for 2012 taxes The new law contains the following provisions. How to file for 2012 taxes 30% depreciation deductions (special depreciation allowance and special New York Liberty Zone (Liberty Zone) depreciation allowance) for the year qualified property is placed in service after September 10, 2001. How to file for 2012 taxes An increased dollar limit on the section 179 deduction for qualified Liberty Zone property purchased after September 10, 2001. How to file for 2012 taxes A shorter recovery period for qualified Liberty Zone leasehold improvement property placed in service after September 10, 2001. How to file for 2012 taxes An increase in the maximum depreciation deduction for 2001 for a qualified passenger automobile placed in service after September 10, 2001. How to file for 2012 taxes If you believe you qualify for an increased deduction under any of these new rules, you must file the revised 2001 Form 4562 (dated March 2002) for 2001 calendar or fiscal years and 2000 fiscal years ending after September 10, 2001. How to file for 2012 taxes If you have already filed a tax return, this supplemental publication explains how to claim these benefits and how to elect not to claim the special depreciation allowance or special Liberty Zone depreciation allowance. How to file for 2012 taxes See Table 2 at the end of the supplement for an overview of the rules that apply if you filed your return before June 1, 2002. How to file for 2012 taxes Special Depreciation Allowance You can take a special depreciation allowance for qualified property you place in service after September 10, 2001. How to file for 2012 taxes The allowance is an additional deduction of 30% of the property's depreciable basis. How to file for 2012 taxes To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. How to file for 2012 taxes See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. How to file for 2012 taxes The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. How to file for 2012 taxes There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. How to file for 2012 taxes In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. How to file for 2012 taxes Example 1. How to file for 2012 taxes On November 1, 2001, you bought and placed in service in your business qualified property that cost $100,000. How to file for 2012 taxes You did not elect to claim a section 179 deduction. How to file for 2012 taxes You can deduct 30% of the cost ($30,000) as a special depreciation allowance for 2001. How to file for 2012 taxes You use the remaining $70,000 of cost to figure your regular depreciation deduction for 2001 and later years. How to file for 2012 taxes Example 2. How to file for 2012 taxes The facts are the same as in Example 1, except that you choose to deduct $24,000 of the property's cost as a section 179 deduction. How to file for 2012 taxes You use the remaining $76,000 of cost to figure your special depreciation allowance of $22,800 ($76,000 × 30%). How to file for 2012 taxes You use the remaining $53,200 of cost to figure your regular depreciation deduction for 2001 and later years. How to file for 2012 taxes Qualified Property To qualify for the special depreciation allowance, your property must meet the following requirements. How to file for 2012 taxes It is new property of one of the following types. How to file for 2012 taxes Property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. How to file for 2012 taxes See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. How to file for 2012 taxes Water utility property. How to file for 2012 taxes See 25-year property on page 22 in Publication 946. How to file for 2012 taxes Computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. How to file for 2012 taxes (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. How to file for 2012 taxes ) Qualified leasehold improvement property (defined later). How to file for 2012 taxes It meets the following tests (explained later under Tests To Be Met). How to file for 2012 taxes Acquisition date test. How to file for 2012 taxes Placed in service date test. How to file for 2012 taxes Original use test. How to file for 2012 taxes It is not excepted property (explained later under Excepted Property). How to file for 2012 taxes Qualified leasehold improvement property. How to file for 2012 taxes    Generally, this is any improvement to an interior part of a building that is nonresidential real property, provided all of the following requirements are met. How to file for 2012 taxes The improvement is made under or pursuant to a lease by the lessee (or any sublessee) or the lessor of that part of the building. How to file for 2012 taxes That part of the building is to be occupied exclusively by the lessee (or any sublessee) of that part. How to file for 2012 taxes The improvement is placed in service more than 3 years after the date the building was first placed in service. How to file for 2012 taxes   However, a qualified leasehold improvement does not include any improvement for which the expenditure is attributable to any of the following. How to file for 2012 taxes The enlargement of the building. How to file for 2012 taxes Any elevator or escalator. How to file for 2012 taxes Any structural component benefiting a common area. How to file for 2012 taxes The internal structural framework of the building. How to file for 2012 taxes   Generally, a binding commitment to enter into a lease is treated as a lease and the parties to the commitment are treated as the lessor and lessee. How to file for 2012 taxes However, a binding commitment between related persons is not treated as a lease. How to file for 2012 taxes Related persons. How to file for 2012 taxes   For this purpose, the following are related persons. How to file for 2012 taxes Members of an affiliated group. How to file for 2012 taxes The persons listed in items (1) through (9) under Related persons on page 8 of Publication 946 (except that “80% or more” should be substituted for “more than 10%” each place it appears). How to file for 2012 taxes An executor and a beneficiary of the same estate. How to file for 2012 taxes Tests To Be Met To qualify for the special depreciation allowance, the property must meet all of the following tests. How to file for 2012 taxes Acquisition date test. How to file for 2012 taxes    Generally, you must have acquired the property either: After September 10, 2001, and before September 11, 2004, but only if no written binding contract for the acquisition was in effect before September 11, 2001, or Pursuant to a written binding contract entered into after September 10, 2001, and before September 11, 2004. How to file for 2012 taxes   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001, and before September 11, 2004. How to file for 2012 taxes Placed in service date test. How to file for 2012 taxes   Generally, the property must be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. How to file for 2012 taxes   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. How to file for 2012 taxes Original use test. How to file for 2012 taxes   The original use of the property must have begun with you after September 10, 2001. How to file for 2012 taxes “Original use” means the first use to which the property is put, whether or not by you. How to file for 2012 taxes Additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test. How to file for 2012 taxes Excepted Property The following property does not qualify for the special depreciation allowance. How to file for 2012 taxes Property used by any person before September 11, 2001. How to file for 2012 taxes Property required to be depreciated using ADS. How to file for 2012 taxes This includes listed property used 50% or less in a qualified business use. How to file for 2012 taxes Qualified New York Liberty Zone leasehold improvement property (defined next). How to file for 2012 taxes Qualified New York Liberty Zone leasehold improvement property. How to file for 2012 taxes   This is any qualified leasehold improvement property (as defined earlier) if all of the following requirements are met. How to file for 2012 taxes The improvement is to a building located in the New York Liberty Zone (defined later under New York Liberty Zone Benefits). How to file for 2012 taxes The improvement is placed in service after September 10, 2001, and before January 1, 2007. How to file for 2012 taxes No written binding contract for the improvement was in effect before September 11, 2001. How to file for 2012 taxes Election Not To Claim the Allowance You can elect not to claim the special depreciation allowance for qualified property. How to file for 2012 taxes If you make this election for any property, it applies to all property in the same property class placed in service during the year. How to file for 2012 taxes To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. How to file for 2012 taxes When to make election. How to file for 2012 taxes   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. How to file for 2012 taxes   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). How to file for 2012 taxes Attach the election statement to the amended return. How to file for 2012 taxes At the top of the election statement, write “Filed pursuant to section 301. How to file for 2012 taxes 9100–2. How to file for 2012 taxes ” Revoking an election. How to file for 2012 taxes   Once you elect not to deduct the special depreciation allowance for a class of property, you cannot revoke the election without IRS consent. How to file for 2012 taxes A request to revoke the election is subject to a user fee. How to file for 2012 taxes Rules for Returns Filed Before June 1, 2002 The following rules apply if you placed qualified property in service after September 10, 2001, and filed your return before June 1, 2002. How to file for 2012 taxes The rules apply to returns for the following years. How to file for 2012 taxes 2000 fiscal years that end after September 10, 2001. How to file for 2012 taxes 2001 calendar and fiscal years. How to file for 2012 taxes Claiming the allowance. How to file for 2012 taxes   If you did not claim the allowance on your return and did not make the election not to claim the allowance, you can do either of the following to claim the allowance. How to file for 2012 taxes File an amended return by the due date (not including extensions) of your return for the year following the year the property was placed in service. How to file for 2012 taxes Write “Filed Pursuant to Rev. How to file for 2012 taxes Proc. How to file for 2012 taxes 2002–33” at the top of the amended return. How to file for 2012 taxes File Form 3115, Application for Change in Accounting Method, with your return for the year following the year the property was placed in service. How to file for 2012 taxes Your return must be filed by the due date (including extensions). How to file for 2012 taxes Write “Automatic Change Filed Under Rev. How to file for 2012 taxes Proc. How to file for 2012 taxes 2002–33” on the appropriate line of Form 3115. How to file for 2012 taxes You must also file a copy (with signature) of the completed Form 3115 with the IRS National Office no later than when you file the original with your return. How to file for 2012 taxes For more information about filing Form 3115, including the address to send it to, see Revenue Procedure 2002–9, Revenue Procedure 2002–19, and Revenue Procedure 2002–33. How to file for 2012 taxes Example 1. How to file for 2012 taxes You are an individual and you use the calendar year. How to file for 2012 taxes You placed qualified property in service for your business in December 2001. How to file for 2012 taxes You filed your 2001 income tax return before April 15, 2002. How to file for 2012 taxes You did not claim the special depreciation allowance for the property and did not make the election not to claim the allowance. How to file for 2012 taxes You can claim the special allowance by filing an amended 2001 return by April 15, 2003, with “Filed Pursuant to Rev. How to file for 2012 taxes Proc. How to file for 2012 taxes 2002–33” at the top of the amended return. How to file for 2012 taxes You must file an amended return by April 15, 2003, even if you get an extension of time to file your 2002 tax return. How to file for 2012 taxes Example 2. How to file for 2012 taxes The facts concerning your 2001 return are the same as in Example 1. How to file for 2012 taxes In addition, you got an automatic 4-month extension of time (to August 15, 2003) to file your 2002 return. How to file for 2012 taxes You can claim the special allowance by filing a Form 3115 (with “Filed Pursuant to Rev. How to file for 2012 taxes Proc. How to file for 2012 taxes 2002–33” on the appropriate line) with your 2002 return by August 15, 2003. How to file for 2012 taxes You must also file a copy of this Form 3115 with the IRS National Office no later than when you file your 2002 return. How to file for 2012 taxes Electing not to claim the allowance. How to file for 2012 taxes   Generally, you have elected not to claim the special depreciation allowance for a class of property if you: Filed your return timely (including extensions) for the year you placed qualified property in service and indicated on a statement with the return that you are not claiming the allowance, or Filed your return timely and filed an amended return within 6 months of the due date of the original return (not including extensions) and indicated on a statement with the amended return that you are not claiming the allowance. How to file for 2012 taxes The statement must indicate that you are not deducting the special depreciation allowance and the class of property to which the election applies. How to file for 2012 taxes The statement can be either attached to or written on the return. How to file for 2012 taxes You can, for example, write “not deducting 30%” on Form 4562. How to file for 2012 taxes Deemed election. How to file for 2012 taxes   If you have not followed either of the procedures described above to elect not to claim the allowance, you may still be treated as making the election. How to file for 2012 taxes You will be treated as making the election if you meet both of the following conditions. How to file for 2012 taxes You filed your return for the year you placed the property in service and claimed depreciation, but not the special allowance, for any class of property. How to file for 2012 taxes You do not file an amended return or a Form 3115 within the time prescribed for claiming the special allowance. How to file for 2012 taxes See Claiming the allowance, earlier. How to file for 2012 taxes Passenger Automobiles The limit on your depreciation deduction (including any section 179 deduction) for any passenger automobile that is qualified property (defined earlier) placed in service after September 10, 2001, and for which you claim the special depreciation allowance is increased. How to file for 2012 taxes Generally, the limit is increased from $3,060 to $7,660. How to file for 2012 taxes However, if the automobile is a qualified electric car, the limit is increased from $9,280 to $23,080 ($22,980 if placed in service in 2002). How to file for 2012 taxes Table 1 shows the maximum deduction amounts for 2001. How to file for 2012 taxes Table 1. How to file for 2012 taxes Maximum Deduction for 2001 Qualified Vehicle Placed in Service Before Sept. How to file for 2012 taxes 11 Placed in Service After Sept. How to file for 2012 taxes 10 Passenger automobile $3,060 $7,660 Electric car 9,280 23,080 1 1$22,980 if you place an electric car in service in 2002. How to file for 2012 taxes Election not to claim the allowance. How to file for 2012 taxes   The increased maximum depreciation deduction does not apply if you elected not to claim the special depreciation allowance as explained earlier under Election Not To Claim the Allowance and Rules for Returns Filed Before June 1, 2002. How to file for 2012 taxes New York Liberty Zone Benefits Several benefits are available for property you place in service in the New York Liberty Zone (Liberty Zone). How to file for 2012 taxes They include a special depreciation allowance for the year you place the property in service, an increased section 179 deduction, and the classification of certain leasehold improvement property as 5-year property. How to file for 2012 taxes Area defined. How to file for 2012 taxes   The New York Liberty Zone is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway) in the Borough of Manhattan in the City of New York, New York. How to file for 2012 taxes Special Liberty Zone Depreciation Allowance You can take a special depreciation allowance for qualified Liberty Zone property you place in service after September 10, 2001. How to file for 2012 taxes The allowance is an additional deduction of 30% of the property's depreciable basis. How to file for 2012 taxes To figure the depreciable basis, you must first multiply the property's cost or other basis by the percentage of business/investment use and then reduce that amount by any section 179 deduction and certain other deductions and credits for the property. How to file for 2012 taxes See What Is the Basis for Depreciation? on page 23 in Publication 946 for more information on figuring depreciable basis. How to file for 2012 taxes The allowance is deductible for both regular tax and alternative minimum tax (AMT) purposes. How to file for 2012 taxes There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. How to file for 2012 taxes In the year you claim the allowance (generally the year you place the property in service), you must reduce the depreciable basis of the property by the allowance before figuring your regular depreciation deduction. How to file for 2012 taxes You cannot claim the special Liberty Zone depreciation allowance for property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. How to file for 2012 taxes Qualified property is eligible for only one special depreciation allowance. How to file for 2012 taxes Example 1. How to file for 2012 taxes On November 1, 2001, you bought and placed in service in your business, which is in the Liberty Zone, qualified Liberty Zone property that cost $200,000. How to file for 2012 taxes You did not elect to claim a section 179 deduction. How to file for 2012 taxes You can deduct 30% of the cost ($60,000) as a special Liberty Zone depreciation allowance for 2001. How to file for 2012 taxes You use the remaining $140,000 of cost to figure your regular depreciation deduction for 2001 and later years. How to file for 2012 taxes Example 2. How to file for 2012 taxes The facts are the same as in Example 1, except that you choose to deduct $59,000 of the property's cost as a section 179 deduction. How to file for 2012 taxes (See Increased Section 179 Deduction, later, for information concerning how this section 179 deduction amount is figured). How to file for 2012 taxes You use the remaining $141,000 of cost to figure your special Liberty Zone depreciation allowance of $42,300 ($141,000 × 30%). How to file for 2012 taxes You use the remaining $98,700 of cost to figure your regular depreciation deduction for 2001 and later years. How to file for 2012 taxes Qualified Liberty Zone Property For a 2001 calendar or fiscal year and a 2000 fiscal year that ends after September 10, 2001, property qualifies for the special Liberty Zone depreciation allowance if it meets the following requirements. How to file for 2012 taxes It is one of the following types of property. How to file for 2012 taxes Used property depreciated under MACRS with a recovery period of 20 years or less. How to file for 2012 taxes See Can You Use MACRS To Depreciate Your Property and Which Recovery Period Applies? on pages 7 and 23, respectively, in Publication 946. How to file for 2012 taxes Used water utility property. How to file for 2012 taxes See 25-year property on page 22 in Publication 946. How to file for 2012 taxes Used computer software that is not a section 197 intangible as described in Computer software on page 5 in Publication 946. How to file for 2012 taxes (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. How to file for 2012 taxes ) Certain nonresidential real property and residential rental property (defined later). How to file for 2012 taxes It meets the following tests (explained later under Tests to be met). How to file for 2012 taxes Acquisition date test. How to file for 2012 taxes Placed in service date test. How to file for 2012 taxes Substantial use test. How to file for 2012 taxes Original use test. How to file for 2012 taxes It is not excepted property (explained later under Excepted property). How to file for 2012 taxes Nonresidential real property and residential rental property. How to file for 2012 taxes   This property is qualifying property only to the extent it rehabilitates real property damaged, or replaces real property destroyed or condemned, as a result of the terrorist attack of September 11, 2001. How to file for 2012 taxes Property is treated as replacing destroyed or condemned property if, as part of an integrated plan, such property replaces real property included in a continuous area that includes real property destroyed or condemned. How to file for 2012 taxes   For these purposes, real property is considered destroyed (or condemned) only if an entire building or structure was destroyed (or condemned) as a result of the terrorist attack. How to file for 2012 taxes Otherwise, the property is considered damaged real property. How to file for 2012 taxes For example, if certain structural components of a building (such as walls, floors, or plumbing fixtures) are damaged or destroyed as a result of the terrorist attack, but the building is not destroyed (or condemned), then only costs related to replacing the damaged or destroyed structural components qualify for the special Liberty Zone depreciation allowance. How to file for 2012 taxes Tests to be met. How to file for 2012 taxes   To qualify for the special Liberty Zone depreciation allowance, your property must meet all of the following tests. How to file for 2012 taxes Acquisition date test. How to file for 2012 taxes   You must have acquired the property by purchase after September 10, 2001, and there must not have been a binding written contract for the acquisition in effect before September 11, 2001. How to file for 2012 taxes   For information on the acquisition of property by purchase, see Property Acquired by Purchase on page 15 of Publication 946. How to file for 2012 taxes   Property you manufacture, construct, or produce for your own use meets this test if you began the manufacture, construction, or production of the property after September 10, 2001. How to file for 2012 taxes Placed in service date test. How to file for 2012 taxes   Generally, the property must be placed in service for use in your trade or business or for the production of income before January 1, 2007 (January 1, 2010, in the case of qualifying nonresidential real property and residential rental property). How to file for 2012 taxes   If you sold property you placed in service after September 10, 2001, and you leased it back within 3 months after the property was originally placed in service, the property is treated as placed in service no earlier than the date it is used under the leaseback. How to file for 2012 taxes Substantial use test. How to file for 2012 taxes   Substantially all use of the property must be in the Liberty Zone and in the active conduct of your trade or business in the Liberty Zone. How to file for 2012 taxes Original use test. How to file for 2012 taxes   The original use of the property in the Liberty Zone must have begun with you after September 10, 2001. How to file for 2012 taxes   Used property can be qualified Liberty Zone property if it has not previously been used within the Liberty Zone. How to file for 2012 taxes Also, additional capital expenditures you incurred after September 10, 2001, to recondition or rebuild your property meet the original use test if the original use of the property in the Liberty Zone began with you. How to file for 2012 taxes Excepted property. How to file for 2012 taxes   The following property does not qualify for the special Liberty Zone depreciation allowance. How to file for 2012 taxes Property eligible for the special depreciation allowance explained earlier in Qualified Property under Special Depreciation Allowance. How to file for 2012 taxes Property required to be depreciated using ADS. How to file for 2012 taxes This includes listed property used 50% or less in a qualified business use. How to file for 2012 taxes Qualified New York Liberty Zone leasehold improvement property (defined earlier in Excepted Property under Special Depreciation Allowance). How to file for 2012 taxes Example. How to file for 2012 taxes In December 2001, you bought and placed in service in your business in the Liberty Zone the following property. How to file for 2012 taxes New office furniture with a MACRS recovery period of 7 years. How to file for 2012 taxes A used computer with a MACRS recovery period of 5 years. How to file for 2012 taxes The computer had not previously been used within the Liberty Zone. How to file for 2012 taxes Because the office furniture is new property, it qualifies for the special depreciation allowance, but not the special Liberty Zone depreciation allowance. How to file for 2012 taxes Because the computer is used property that had not previously been used in the Liberty Zone, it qualifies for the special Liberty Zone depreciation allowance, but not the special depreciation allowance. How to file for 2012 taxes Election Not To Claim the Liberty Zone Allowance You can elect not to claim the special Liberty Zone depreciation allowance for qualified property. How to file for 2012 taxes If you make this election for any property, it applies to all property in the same property class placed in service during the year. How to file for 2012 taxes To make this election, attach a statement to your return indicating you elect not to claim the allowance and the class of property for which you are making the election. How to file for 2012 taxes When to make the election. How to file for 2012 taxes   Generally, you must make the election on a timely filed tax return (including extensions) for the year in which you place the property in service. How to file for 2012 taxes   However, if you timely filed your return for the year without making the election, you can still make the election by filing an amended return within 6 months of the due date of the original return (not including extensions). How to file for 2012 taxes Attach the election statement to the amended return. How to file for 2012 taxes At the top of the election statement, write “Filed pursuant to section 301. How to file for 2012 taxes 9100–2. How to file for 2012 taxes ” Revoking an election. How to file for 2012 taxes   Once you elect not to deduct the special Liberty Zone depreciation allowance for a class of property, you cannot revoke the election without IRS consent. How to file for 2012 taxes A request to revoke the election is subject to a user fee. How to file for 2012 taxes Returns filed before June 1, 2002. How to file for 2012 taxes   The rules that apply to the special depreciation allowance discussed earlier in Rules for Returns Filed Before June 1, 2002 under Special Depreciation Allowance also apply to the special Liberty Zone depreciation allowance. How to file for 2012 taxes Increased Section 179 Deduction Under section 179 of the Internal Revenue Code, you can choose to recover all or part of the cost of certain qualifying property, up to a limit, by deducting it in the year you place the property in service. How to file for 2012 taxes For tax years beginning in 2000, that limit was $20,000. How to file for 2012 taxes For tax years beginning in 2001 and 2002, that limit is generally $24,000. How to file for 2012 taxes If the cost of qualifying section 179 property placed in service in a year is over $200,000, you must reduce the dollar limit (but not below zero) by the amount of the cost over $200,000. How to file for 2012 taxes Increased Dollar Limit The dollar limit on the section 179 deduction is increased for certain property placed in service in the Liberty Zone. How to file for 2012 taxes The increase is the smaller of the following amounts. How to file for 2012 taxes $35,000. How to file for 2012 taxes The cost of section 179 property that is qualified Liberty Zone property placed in service during the year. How to file for 2012 taxes If you use the revised 2001 Form 4562 (dated March 2002) for a tax year beginning in 2000, you must reduce the section 179 dollar limit to $20,000 before adding the additional amount for qualified property. How to file for 2012 taxes Qualified property. How to file for 2012 taxes   To qualify for the increased section 179 deduction, your property must be section 179 property that is either: Qualified Liberty Zone property, or Property that would be qualified Liberty Zone property except that it is eligible for the special depreciation allowance. How to file for 2012 taxes Qualified Liberty Zone property is explained earlier in Qualified Liberty Zone Property under Special Liberty Zone Depreciation Allowance. How to file for 2012 taxes Property eligible for the special depreciation allowance is explained earlier in Qualified Property under Special Depreciation Allowance. How to file for 2012 taxes For information on the requirements that must be met for property to qualify for the section 179 deduction, see What Property Qualifies? on page 14 of Publication 946. How to file for 2012 taxes Example 1. How to file for 2012 taxes In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $25,000. How to file for 2012 taxes Because this cost is less than $35,000, the dollar limit on the section 179 deduction is increased by $25,000 to $49,000 ($24,000 + $25,000). How to file for 2012 taxes Example 2. How to file for 2012 taxes In 2002, you place in service in your business, which is in the Liberty Zone, qualified property (defined earlier) costing $75,000. How to file for 2012 taxes Because $35,000 is less than the cost of the property you place in service, the dollar limit on the section 179 deduction you can claim is increased by $35,000 to $59,000 ($24,000 + $35,000). How to file for 2012 taxes Reduced Dollar Limit Generally, you must reduce the dollar limit for a year by the cost of qualifying section 179 property placed in service in the year that is more than $200,000. How to file for 2012 taxes However, if the cost of your Liberty Zone property exceeds $200,000, you take into account only 50% (instead of 100%) of the cost of qualified property placed in service in a year. How to file for 2012 taxes Example. How to file for 2012 taxes In 2002, you place in service in your business, which is in the Liberty Zone, qualified property costing $460,000. How to file for 2012 taxes Your increased dollar limit is $59,000 ($35,000 + $24,000). How to file for 2012 taxes Because 50% of the cost of the property you place in service ($230,000) is $30,000 more than $200,000, you must reduce your $59,000 dollar limit to $29,000 ($59,000 - $30,000). How to file for 2012 taxes Recapture Rules Rules similar to those explained on page 20 of Publication 946 under When Must You Recapture the Deduction? apply with respect to any qualified property you stop using in the Liberty Zone. How to file for 2012 taxes Returns Filed Before June 1, 2002 If you filed a return before June 1, 2002, and did not deduct the increased section 179 amount for qualified property placed in service after September 10, 2001, you can deduct the increased amount by filing an amended return by the due date (not including extensions) of the return for the year after the year the property was placed in service. How to file for 2012 taxes This rule applies to returns for the following years. How to file for 2012 taxes 2000 fiscal years that end after September 10, 2001. How to file for 2012 taxes 2001 calendar and fiscal years. How to file for 2012 taxes On the amended return, write “Filed Pursuant to Rev. How to file for 2012 taxes Proc. How to file for 2012 taxes 2002–33. How to file for 2012 taxes ” Liberty Zone Leasehold Improvement Property Qualified Liberty Zone leasehold improvement property (described earlier in Qualified Property under Special Depreciation Allowance) is 5-year property. How to file for 2012 taxes This means that it is depreciated over a recovery period of 5 years. How to file for 2012 taxes For information about recovery periods, see Which Recovery Period Applies? on page 23 of Publication 946. How to file for 2012 taxes The straight-line method must be used with respect to qualified Liberty Zone leasehold improvement property. How to file for 2012 taxes Under ADS, the recovery period for qualified Liberty Zone leasehold improvement property is 9 years. How to file for 2012 taxes Returns Filed Before June 1, 2002 If you filed either of the following returns before June 1, 2002, and did not depreciate qualified Liberty Zone leasehold improvement property placed in service during the tax year as 5-year property using the straight line method, you should file an amended return before you file your return for the year after the year the property was placed in service. How to file for 2012 taxes Your 2000 fiscal year return (for a 2000 fiscal year that ends after September 10, 2001). How to file for 2012 taxes Your 2001 calendar or fiscal year return. How to file for 2012 taxes On the amended return, write “Filed Pursuant to Rev. How to file for 2012 taxes Proc. How to file for 2012 taxes 2002–33. How to file for 2012 taxes ” Table 2. How to file for 2012 taxes Rules for Returns Filed Before June 1, 2002 Note:This chart highlights the rules for returns affected by the Job Creation and Worker Assistance Act of 2002 that were filed before June 1, 2002, without accounting for any of the new benefits under the law. How to file for 2012 taxes See the text for definitions and examples. How to file for 2012 taxes Do not rely on this chart alone. How to file for 2012 taxes IF you want to. How to file for 2012 taxes . How to file for 2012 taxes . How to file for 2012 taxes THEN you. How to file for 2012 taxes . How to file for 2012 taxes . How to file for 2012 taxes BY. How to file for 2012 taxes . How to file for 2012 taxes . How to file for 2012 taxes claim the special depreciation allowance or special Liberty Zone depreciation allowance • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service, or • must file Form 3115, Application for Change in Accounting Method, with your return for the year after the year the property was placed in service • the due date (including extensions) of your return for the year after the year the property was placed in service, and • must file a copy of your completed Form 3115 with the IRS National Office • the date you file the original Form 3115 with your return for the year after the year the property was placed in service. How to file for 2012 taxes elect not to claim the special depreciation allowance or the special Liberty Zone depreciation allowance 1 • must have filed your return timely for the year the property was placed in service, and   • must file an amended return stating you are not claiming the allowance • the date that is 6 months after the due date of the original return (not including extensions). How to file for 2012 taxes deduct the increased section 179 amount • must file an amended return • the due date (not including extensions) of your return for the year after the year the property was placed in service. How to file for 2012 taxes use a 5-year recovery period for depreciating qualified Liberty Zone leasehold improvement property • should file an amended return • the date you file your return for the year after the year the property was placed in service. How to file for 2012 taxes 1See also Deemed election under Rules for Returns Filed Before June 1, 2002, earlier. 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