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Income Tax Return Form 2012

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Income Tax Return Form 2012

Income tax return form 2012 Publication 505 - Introductory Material Table of Contents IntroductionNonresident aliens. Income tax return form 2012 Ordering forms and publications. Income tax return form 2012 Tax questions. Income tax return form 2012 What's New for 2014 Reminders Introduction The federal income tax is a pay-as-you-go tax. Income tax return form 2012 You must pay the tax as you earn or receive income during the year. Income tax return form 2012 There are two ways to pay as you go. Income tax return form 2012 Withholding. Income tax return form 2012 If you are an employee, your employer probably withholds income tax from your pay. Income tax return form 2012 In addition, tax may be withheld from certain other income, such as pensions, bonuses, commissions, and gambling winnings. Income tax return form 2012 The amount withheld is paid to the Internal Revenue Service (IRS) in your name. Income tax return form 2012 Estimated tax. Income tax return form 2012 If you do not pay your tax through withholding, or do not pay enough tax that way, you might have to pay estimated tax. Income tax return form 2012 People who are in business for themselves generally will have to pay their tax this way. Income tax return form 2012 You may have to pay estimated tax if you receive income such as dividends, interest, capital gains, rents, and royalties. Income tax return form 2012 Estimated tax is used to pay not only income tax, but other taxes such as self-employment tax and alternative minimum tax. Income tax return form 2012 This publication explains both of these methods. Income tax return form 2012 It also explains how to take credit on your return for the tax that was withheld and for your estimated tax payments. Income tax return form 2012 If you did not pay enough tax during the year, either through withholding or by making estimated tax payments, you may have to pay a penalty. Income tax return form 2012 Generally, the IRS can figure this penalty for you. Income tax return form 2012 This underpayment penalty, and the exceptions to it, are discussed in chapter 4. Income tax return form 2012 Nonresident aliens. Income tax return form 2012    Before completing Form W-4, nonresident alien employees should see the Instructions for Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Income tax return form 2012 Also see chapter 8 of Publication 519, U. Income tax return form 2012 S. Income tax return form 2012 Tax Guide for Aliens, for important information on withholding. Income tax return form 2012 What's new for 2013 and 2014. Income tax return form 2012   See What's New for 2014 in this Introduction, and What's New for 2013 in chapter 4. Income tax return form 2012 Comments and suggestions. Income tax return form 2012   We welcome your comments about this publication and your suggestions for future editions. Income tax return form 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Income tax return form 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Income tax return form 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Income tax return form 2012   You can send your comments from www. Income tax return form 2012 irs. Income tax return form 2012 gov/formspubs/. Income tax return form 2012 Click on “More Information” and then on Give us feedback on forms and publications. Income tax return form 2012   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Income tax return form 2012 Ordering forms and publications. Income tax return form 2012   Visit www. Income tax return form 2012 irs. Income tax return form 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. Income tax return form 2012 Internal Revenue Service 1201 N. Income tax return form 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Income tax return form 2012   If you have a tax question, check the information available on IRS. Income tax return form 2012 gov or call 1-800-829-1040. Income tax return form 2012 We cannot answer tax questions sent to either of the above addresses. Income tax return form 2012 What's New for 2014 Use your 2013 tax return as a guide in figuring your 2014 estimated tax, but be sure to consider the following. Income tax return form 2012 Standard mileage rates. Income tax return form 2012  The 2014 rate for business use of your vehicle is 56 cents per mile. Income tax return form 2012 The rate for use of your vehicle to get medical care or move is 23½ cents per mile. Income tax return form 2012 The rate of 14 cents per mile for charitable use is unchanged. Income tax return form 2012 Personal exemption increased for certain taxpayers. Income tax return form 2012  For 2014, the personal exemption amount is increased to $3,950 for taxpayers with adjusted gross income at or below $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, or $152,525 if married filing separately. Income tax return form 2012 The personal exemption amount for taxpayers with adjusted gross income above these thresholds may be reduced. Income tax return form 2012 Limitation on itemized deductions. Income tax return form 2012  For 2014, itemized deductions for taxpayers with adjusted gross income above $305,050 if married filing jointly or qualifying widow(er), $279,650 if head of household, $254,200 if single, and $152,525 if married filing separately may be reduced. Income tax return form 2012 Health care coverage. Income tax return form 2012  When you file your 2014 tax return in 2015, you will need to either (1) indicate on your return that you and your family had health care coverage throughout 2014, (2) claim an exemption from the health care coverage requirement for some or all of 2014, or (3) make a payment if you do not have coverage or an exemption(s) for all 12 months of 2014. Income tax return form 2012 For examples on how this payment works, go to www. Income tax return form 2012 IRS. Income tax return form 2012 gov/aca and click under the “Individuals & Families” section. Income tax return form 2012 You may want to consider this when figuring your “Other taxes” on Line 12 of the 2014 Estimated Tax Worksheet (Worksheet 2-1). Income tax return form 2012 For general information on these requirements, go to www. Income tax return form 2012 IRS. Income tax return form 2012 gov/aca. Income tax return form 2012 Advance payments of the Premium Tax Credit. Income tax return form 2012  If you buy health care insurance through the Health Insurance Marketplace, you may be eligible for advance payments of the Premium Tax Credit to help pay for your insurance coverage. Income tax return form 2012 Receiving too little or too much in advance will affect your refund or balance due. Income tax return form 2012 Promptly report changes in your income or family size to your Marketplace. Income tax return form 2012 You may want to consider this when figuring your estimated taxes for 2014. Income tax return form 2012 For more information, go to www. Income tax return form 2012 IRS. Income tax return form 2012 gov/aca and see Publication 5120 and Publication 5121. Income tax return form 2012 http://www. Income tax return form 2012 IRS. Income tax return form 2012 gov/pub5120 Alternative minimum tax (AMT) exemption amount increased. Income tax return form 2012  The AMT exemption amount is increased to $52,800 ($82,100 if married filing jointly or qualifying widow(er); $41,050 if married filing separately). Income tax return form 2012 Lifetime learning credit income limits. Income tax return form 2012  In order to claim a lifetime learning credit, your MAGI must be less than $54,000 ($108,000 if married filing jointly). Income tax return form 2012 Retirement savings contribution credit income limits increased. Income tax return form 2012  In order to claim this credit for 2014, your MAGI must be less than $30,000 ($60,000 if married filing jointly; $45,000 if head of household). Income tax return form 2012 Adoption credit or exclusion. Income tax return form 2012  The maximum adoption credit or exclusion for employer-provided adoption benefits has increased to $13,190. Income tax return form 2012 In order to claim either the credit or exclusion, your MAGI must be less than $237,880. Income tax return form 2012 Earned income credit (EIC). Income tax return form 2012  You may be able to take the EIC in 2014 if: Three or more children lived with you and you earned less than $46,997 ($52,427 if married filing jointly), Two children lived with you and you earned less than $43,756 ($49,186 if married filing jointly), One child lived with you and you earned less than $38,511 ($43,941 if married filing jointly), or A child did not live with you and you earned less than $14,590 ($20,020 if married filing jointly). Income tax return form 2012 Also, the maximum MAGI you can have and still get the credit has increased. Income tax return form 2012 You may be able to take the credit if your MAGI is less than the amount in the above list that applies to you. Income tax return form 2012 The maximum investment income you can have and get the credit has increased to $3,350. Income tax return form 2012 Reminders Future developments. Income tax return form 2012  The IRS has created a page on IRS. Income tax return form 2012 gov for information about Publication 505 at www. Income tax return form 2012 irs. Income tax return form 2012 gov/pub505. Income tax return form 2012 Information about any future developments affecting Publication 505 (such as legislation enacted after we release it) will be posted on that page. Income tax return form 2012 Social security tax. Income tax return form 2012   Generally, each employer for whom you work during the tax year must withhold social security tax up to the annual limit. Income tax return form 2012 The annual limit is $117,000 in 2014. Income tax return form 2012 Photographs of missing children. Income tax return form 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Income tax return form 2012 Photographs of missing children selected by the Center may appear in this publication on pages that otherwise would be blank. Income tax return form 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Income tax return form 2012 Additional Medicare Tax. Income tax return form 2012  Beginning in 2013, a 0. Income tax return form 2012 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act compensation, and self-employment income over a threshold amount based on your filing status. Income tax return form 2012 You may need to include this amount when figuring your estimated tax. Income tax return form 2012 See the instructions for line 12 of the 2014 Estimated Tax Worksheet. Income tax return form 2012 You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4, Employee's Withholding Allowance Certificate. Income tax return form 2012 For more information on Additional Medicare Tax, go to IRS. Income tax return form 2012 gov and enter “Additional Medicare Tax” in the search box. Income tax return form 2012 Net Investment Income Tax. Income tax return form 2012  Beginning in 2013, you may be subject to Net Investment Income Tax (NIIT). Income tax return form 2012 NIIT is a 3. Income tax return form 2012 8% tax on the lesser of net investment income or the excess of your modified adjusted gross income (MAGI) over the threshold amount. Income tax return form 2012 NIIT may need to be included when figuring estimated tax. Income tax return form 2012 See the instructions for line 12 of the 2014 Estimated Tax Worksheet. Income tax return form 2012 You may also request that your employer deduct and withhold an additional amount of income tax withholding from your wages on Form W-4. Income tax return form 2012 For more information on NIIT, go to IRS. Income tax return form 2012 gov and enter “Net Investment Income Tax” in the search box. Income tax return form 2012 Prev  Up  Next   Home   More Online Publications
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President Barack Obama

Barack Obama is the winner of the 2012 presidential election.


2013 Inauguration

Tickets for President Obama's inaugural swearing-in ceremonies will be distributed in January 2013 by your U.S. senators and representatives.

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Inauguration at the U.S. Capitol

Presidential inaugural ceremonies are perhaps the most widely known of the many ceremonies held at the U.S. Capitol.

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Every four years, following the election of president of the united states, the U. S. Capitol hosts the inauguration of the president. Andrew Jackson was the first president to be inaugurated outdoors at the capitol, taking the oath from chief justice John Marshall.  This ceremony on the East Front Portico began a tradition observed by most presidents until 1981 when inaugurations were moved to the west front.

The Architect of the Capitol supports the inauguration in a number of ways; perhaps the most visible is the building of the platform upon which the incoming president receives his oath of office from the chief justice and conducts his inaugural speech.  The inaugural platform is constructed entirely from scratch in a period slightly more than three months for each inaugural ceremony.  The platform for the 2009 inauguration was more than 10,000 square feet, the same size as the platform used for the 2005 inaugural which was the largest platform ever built for an inauguration.  On inauguration day it held more than 1,600 people.  In addition, bleachers built above the platform on the upper west terrace will hold another 1,000 people including choirs and guests.

It is built entirely of lumber to protect the surfaces of the Capitol, and the platform is fully ADA compliant.  It is a stadium design which maximizes the sight lines for the guests on the platform.  It is also designed to blend architecturally with the U. S. Capitol.  In keeping with the sustainability efforts of the Architect of the Capitol, the entire structure is deconstructed, meaning each piece is carefully taken apart and then the lumber is donated to local charities to assist in housing projects.  The Architect of the Capitol is honored to play this behind the scene role in one of America's most revered events

The Income Tax Return Form 2012

Income tax return form 2012 Index A Additional Medicare Tax, Step 5. Income tax return form 2012 , Line 18. Income tax return form 2012 Address change, Change of address. Income tax return form 2012 Adjustments to income Estimated tax, Adjustments to income. Income tax return form 2012 Withholding allowances, Adjustments to income (worksheet line 4). Income tax return form 2012 Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). Income tax return form 2012 AGI, AGI. Income tax return form 2012 Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. Income tax return form 2012 Annualized estimated tax worksheets, Worksheet 2-9. Income tax return form 2012 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Income tax return form 2012 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. Income tax return form 2012 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. Income tax return form 2012 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. Income tax return form 2012 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. Income tax return form 2012 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. Income tax return form 2012 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. Income tax return form 2012 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. Income tax return form 2012 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. Income tax return form 2012 Credit against income tax, Backup withholding. Income tax return form 2012 C Capital gains and losses Annualized estimated tax, Tax on net capital gain. Income tax return form 2012 Estimated tax on net capital gain, Tax on net capital gain. Income tax return form 2012 Qualified dividends, Tax on qualified dividends and capital gains. Income tax return form 2012 Casualty and theft losses, Itemized deductions (worksheet line 1). Income tax return form 2012 Waiver of penalty, Waiver of Penalty Change of address, Change of address. Income tax return form 2012 Change of name, Name changed. Income tax return form 2012 Charitable contributions, Itemized deductions (worksheet line 1). Income tax return form 2012 Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). Income tax return form 2012 Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). Income tax return form 2012 Claim of right, Itemized deductions (worksheet line 1). Income tax return form 2012 Commodity credit corporation loans, Federal Payments Community property states, Community property states. Income tax return form 2012 Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). Income tax return form 2012 Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). Income tax return form 2012 Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). Income tax return form 2012 Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. Income tax return form 2012 Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). Income tax return form 2012 Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Income tax return form 2012 Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. Income tax return form 2012 Domestic help, Household workers. Income tax return form 2012 Definition, Household workers. Income tax return form 2012 Withholding, Household workers. Income tax return form 2012 E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. Income tax return form 2012 Nonaccountable plans, Nonaccountable plan. Income tax return form 2012 Reimbursements, Expense allowances. Income tax return form 2012 Employer Identification Numbers (EINs), Taxpayer identification number. Income tax return form 2012 Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. Income tax return form 2012 , Employer's error. Income tax return form 2012 Repaying withheld tax, Repaying withheld tax. Income tax return form 2012 Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Income tax return form 2012 Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). Income tax return form 2012 Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. Income tax return form 2012 Aliens, Aliens, Nonresident aliens. Income tax return form 2012 Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. Income tax return form 2012 Change of address, Change of address. Income tax return form 2012 Change of name, Name changed. Income tax return form 2012 Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. Income tax return form 2012 Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. Income tax return form 2012 , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. Income tax return form 2012 Higher income individuals, Higher income taxpayers. Income tax return form 2012 How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. Income tax return form 2012 Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. Income tax return form 2012 , Tax on net capital gain. Income tax return form 2012 No standard deduction, No standard deduction. Income tax return form 2012 Nonresident aliens, Nonresident aliens. Income tax return form 2012 Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. Income tax return form 2012 Separate returns, Separate Returns Sick pay, Estimated tax. Income tax return form 2012 Standard deduction, Standard deduction—line 2. Income tax return form 2012 , Line 7. Income tax return form 2012 Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. Income tax return form 2012 , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. Income tax return form 2012 2014 Estimated Tax Worksheet, Worksheet 2-2. Income tax return form 2012 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. Income tax return form 2012 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. Income tax return form 2012 Foreign earned income, Worksheet 2-8. Income tax return form 2012 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. Income tax return form 2012 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. Income tax return form 2012 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. Income tax return form 2012 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. Income tax return form 2012 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. Income tax return form 2012 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. Income tax return form 2012 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. Income tax return form 2012 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. Income tax return form 2012 Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. Income tax return form 2012 Good for only one year, An exemption is good for only 1 year. Income tax return form 2012 Itemized deductions, Itemizing deductions or claiming exemptions or credits. Income tax return form 2012 Students, Students. Income tax return form 2012 Exemptions, Line 10. Income tax return form 2012 Dependents, Dependents. Income tax return form 2012 Expected taxable income, Exemptions—line 4. Income tax return form 2012 Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). Income tax return form 2012 Self, Self. Income tax return form 2012 Spouse, Spouse. Income tax return form 2012 Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). Income tax return form 2012 Allowances, Expense allowances. Income tax return form 2012 F Farmers Estimated tax, Special Rules, Farmers and fishermen. Income tax return form 2012 , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Income tax return form 2012 Gross income, Gross income from farming. Income tax return form 2012 Joint returns, Joint returns. Income tax return form 2012 Required annual payment, Farmers and fishermen. Income tax return form 2012 Underpayment penalty, Farmers and fishermen. Income tax return form 2012 , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Income tax return form 2012 Withholding for farmworkers, Farmworkers. Income tax return form 2012 Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. Income tax return form 2012 Farmers and fishermen, Fiscal year farmers and fishermen. Income tax return form 2012 Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. Income tax return form 2012 , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. Income tax return form 2012 Gross income, Gross income from fishing. Income tax return form 2012 Joint returns, Joint returns. Income tax return form 2012 Required annual payment, Farmers and fishermen. Income tax return form 2012 Underpayment penalty, Farmers and fishermen. Income tax return form 2012 , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. Income tax return form 2012 Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. Income tax return form 2012 , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. Income tax return form 2012 Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Income tax return form 2012 , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. Income tax return form 2012 Number of allowances claimed, Only one job (worksheet line B). Income tax return form 2012 Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. Income tax return form 2012 Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. Income tax return form 2012 Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. Income tax return form 2012 Form W-9, Withholding rules. Income tax return form 2012 Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. Income tax return form 2012 Fringe benefits, Taxable Fringe Benefits, More information. Income tax return form 2012 G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). Income tax return form 2012 , Form W-2G Winnings, Form W-2G Gross income, Gross income. Income tax return form 2012 Farming, Gross income from farming. Income tax return form 2012 Fishing, Gross income from fishing. Income tax return form 2012 H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). Income tax return form 2012 Withholding allowance, Head of household filing status (worksheet line E). Income tax return form 2012 Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. Income tax return form 2012 Underpayment penalty, Higher income taxpayers. Income tax return form 2012 Household workers, Household workers. Income tax return form 2012 I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. Income tax return form 2012 IRS withholding calculator, IRS Withholding Calculator. Income tax return form 2012 Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). Income tax return form 2012 Estimated tax, expected taxable income, Itemized deductions—line 2. Income tax return form 2012 Exemption from withholding, Itemizing deductions or claiming exemptions or credits. Income tax return form 2012 Gambling losses, Itemized deductions (worksheet line 1). Income tax return form 2012 , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. Income tax return form 2012 Farmers and fishermen, Joint returns. Income tax return form 2012 Underpayment penalty, 2012 separate returns and 2013 joint return. Income tax return form 2012 M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. Income tax return form 2012 (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. Income tax return form 2012 Withholding allowances, Married individuals. Income tax return form 2012 Medical and dental expenses, Itemized deductions (worksheet line 1). Income tax return form 2012 Military retirement pay, Military retirees. Income tax return form 2012 , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. Income tax return form 2012 N Name change, Name changed. Income tax return form 2012 Net investment income tax, Step 5. Income tax return form 2012 , Line 18. Income tax return form 2012 NIIT, Step 5. Income tax return form 2012 , Line 18. Income tax return form 2012 Noncitizens Estimated tax, Aliens Withholding, Single. Income tax return form 2012 , Employees who are not citizens or residents. Income tax return form 2012 Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. Income tax return form 2012 Individual taxpayer identification numbers (ITINs), Taxpayer identification number. Income tax return form 2012 O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. Income tax return form 2012 Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. Income tax return form 2012 Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. Income tax return form 2012 Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). Income tax return form 2012 Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. Income tax return form 2012 Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. Income tax return form 2012 Excess, Accountable plan. Income tax return form 2012 Reporting Fringe benefits, How your employer reports your benefits. Income tax return form 2012 Gambling winnings, Information to give payer. Income tax return form 2012 Tips to employer, Reporting tips to your employer. Income tax return form 2012 Required annual payment, Required Annual Payment— Line 14c, Example. Income tax return form 2012 Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. Income tax return form 2012 Self-employment tax, Self-employment income. Income tax return form 2012 Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. Income tax return form 2012 Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. Income tax return form 2012 Single marital status, Single. Income tax return form 2012 Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. Income tax return form 2012 Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. Income tax return form 2012 Marital status, Marital Status Personal Allowances Worksheet, Spouse. Income tax return form 2012 Standard deduction, Standard deduction—line 2. Income tax return form 2012 , Line 7. Income tax return form 2012 State and local income taxes and property taxes, Itemized deductions (worksheet line 1). Income tax return form 2012 State or local deferred compensation plan payments, Periodic Payments Students, Students. Income tax return form 2012 Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. Income tax return form 2012 Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. Income tax return form 2012 Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. Income tax return form 2012 Tips, Tips, More information. Income tax return form 2012 Total income, Total income. Income tax return form 2012 Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. Income tax return form 2012 TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. Income tax return form 2012 Amended estimated tax, Underpayment penalty. Income tax return form 2012 Amended returns, Amended returns. Income tax return form 2012 Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. Income tax return form 2012 Capital gains (Worksheet 4-1), Worksheet 4-1. Income tax return form 2012 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. Income tax return form 2012 , Farmers and Fishermen, Farmers and fishermen. Income tax return form 2012 Figuring, IRS can figure the penalty for you. Income tax return form 2012 , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. Income tax return form 2012 Joint returns, 2012 separate returns and 2013 joint return. Income tax return form 2012 Lowering or eliminating, Lowering or eliminating the penalty. Income tax return form 2012 Minimum required each period, Minimum required each period. Income tax return form 2012 No penalty, No penalty. Income tax return form 2012 No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. Income tax return form 2012 , Actual withholding method. Income tax return form 2012 Penalty figured for each period, Penalty figured separately for each period. Income tax return form 2012 Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. Income tax return form 2012 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. Income tax return form 2012 Waiver, Waiver of Penalty When charged, When penalty is charged. Income tax return form 2012 Unemployment compensation, Unemployment Compensation, Form 1099-G. Income tax return form 2012 W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. Income tax return form 2012 , Only one job (worksheet line B). Income tax return form 2012 Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. Income tax return form 2012 Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. Income tax return form 2012 Domestic help, Household workers. Income tax return form 2012 Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. Income tax return form 2012 Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. Income tax return form 2012 Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. Income tax return form 2012 , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. Income tax return form 2012 , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. Income tax return form 2012 Household workers, Household workers. Income tax return form 2012 Marital status, Marital Status Married taxpayers, Married. Income tax return form 2012 , Married individuals. Income tax return form 2012 Multiple jobs, Multiple jobs. Income tax return form 2012 Noncitizens, Single. Income tax return form 2012 , Employees who are not citizens or residents. Income tax return form 2012 Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. Income tax return form 2012 Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. Income tax return form 2012 Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. Income tax return form 2012 , Actual withholding method. Income tax return form 2012 Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. Income tax return form 2012 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. Income tax return form 2012 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. Income tax return form 2012 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. Income tax return form 2012 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. Income tax return form 2012 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. Income tax return form 2012 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. Income tax return form 2012 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. Income tax return form 2012 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. Income tax return form 2012 Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. Income tax return form 2012 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. Income tax return form 2012 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. Income tax return form 2012 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. Income tax return form 2012 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. Income tax return form 2012 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. Income tax return form 2012 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. Income tax return form 2012 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. Income tax return form 2012 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. Income tax return form 2012 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications