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Irs State Tax Forms 2012

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Irs State Tax Forms 2012

Irs state tax forms 2012 Part Four -   Adjustments to Income The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. Irs state tax forms 2012 These chapters cover: Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17, Alimony you pay — chapter 18, and Student loan interest you pay — chapter 19. Irs state tax forms 2012 Other adjustments to income are discussed elsewhere. Irs state tax forms 2012 See Table V below. Irs state tax forms 2012 Table V. Irs state tax forms 2012 Other Adjustments to Income  Use this table to find information about other adjustments to income not covered in this part of the publication. Irs state tax forms 2012 IF you are looking for more information about the deduction for. Irs state tax forms 2012 . Irs state tax forms 2012 . Irs state tax forms 2012 THEN see. Irs state tax forms 2012 . Irs state tax forms 2012 . Irs state tax forms 2012 Certain business expenses of reservists, performing artists, and fee-basis officials Chapter 26. Irs state tax forms 2012 Contributions to a health savings account Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. Irs state tax forms 2012 Moving expenses Publication 521, Moving Expenses. Irs state tax forms 2012 Part of your self-employment tax Chapter 22. Irs state tax forms 2012 Self-employed health insurance Chapter 21. Irs state tax forms 2012 Payments to self-employed SEP, SIMPLE, and qualified plans Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). Irs state tax forms 2012 Penalty on the early withdrawal of savings Chapter 7. Irs state tax forms 2012 Contributions to an Archer MSA Publication 969. Irs state tax forms 2012 Reforestation amortization or expense Chapters 7 and 8 of Publication 535, Business Expenses. Irs state tax forms 2012 Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans Publication 525, Taxable and Nontaxable Income. Irs state tax forms 2012 Expenses from the rental of personal property Chapter 12. Irs state tax forms 2012 Certain required repayments of supplemental unemployment benefits (sub-pay) Chapter 12. Irs state tax forms 2012 Foreign housing costs Chapter 4 of Publication 54, Tax Guide for U. Irs state tax forms 2012 S. Irs state tax forms 2012 Citizens and Resident Aliens Abroad. Irs state tax forms 2012 Jury duty pay given to your employer Chapter 12. Irs state tax forms 2012 Contributions by certain chaplains to Internal Revenue Code section 403(b) plans Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Irs state tax forms 2012 Attorney fees and certain costs for actions involving certain unlawful discrimination claims or awards to whistleblowers Publication 525. Irs state tax forms 2012 Domestic production activities deduction Form 8903, Domestic Production Activities Deduction. Irs state tax forms 2012 Table of Contents 17. Irs state tax forms 2012   Individual Retirement Arrangements (IRAs)What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? 18. Irs state tax forms 2012   AlimonyIntroductionSpouse or former spouse. Irs state tax forms 2012 Divorce or separation instrument. Irs state tax forms 2012 Useful Items - You may want to see: General RulesMortgage payments. Irs state tax forms 2012 Taxes and insurance. Irs state tax forms 2012 Other payments to a third party. Irs state tax forms 2012 Instruments Executed After 1984Payments to a third party. Irs state tax forms 2012 Exception. Irs state tax forms 2012 Substitute payments. Irs state tax forms 2012 Specifically designated as child support. Irs state tax forms 2012 Contingency relating to your child. Irs state tax forms 2012 Clearly associated with a contingency. Irs state tax forms 2012 How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule 19. Irs state tax forms 2012   Education- Related AdjustmentsIntroduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Prev  Up  Next   Home   More Online Publications
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1099-K Reporting Requirements for Payment Settlement Entities

Beginning in January, 2012, payment settlement entities (PSEs) are required by the Housing Assistance Tax Act of 2008 to report on Form 1099-K the following transactions:

  • All payments made in settlement of payment card transactions (e.g., credit card);
  • Payments in settlement of third party network transactions IF:
    -Gross payments to a participating payee exceed $20,000; AND
    -There are more than 200 transactions with the participating payee.

Filing Deadlines & Procedures

Your 1099-Ks are due to merchants by January 31, 2014. Electronically filed 1099-Ks are due to the IRS April 1, 2014 (normally March 31), while paper 1099-Ks are due February 28, 2014.

File your 1099-K electronically through the FIRE (Filing Information Returns Electronically) option. For information, review Publication 1220 (PDF). If you are considering filing on paper, review General Instructions for Certain Information Returns.

Verification Processes

We verify that tax returns are correct and complete using the following processes:

More Information

You can find more about the 1099-K and other information returns at our Third Party Reporting Information Center.

You may also want to see Frequently Asked Question about Backup Withholding

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Page Last Reviewed or Updated: 20-Mar-2014

The Irs State Tax Forms 2012

Irs state tax forms 2012 6. Irs state tax forms 2012   Dual-Status Tax Year Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Tax Year Income Subject to Tax Restrictions for Dual-Status Taxpayers Exemptions How To Figure TaxIncome Tax Credits and Payments Forms To File When and Where To File Introduction You have a dual-status tax year when you have been both a resident alien and a nonresident alien in the same year. Irs state tax forms 2012 Dual status does not refer to your citizenship; it refers only to your resident status in the United States. Irs state tax forms 2012 In determining your U. Irs state tax forms 2012 S. Irs state tax forms 2012 income tax liability for a dual-status tax year, different rules apply for the part of the year you are a resident of the United States and the part of the year you are a nonresident. Irs state tax forms 2012 The most common dual-status tax years are the years of arrival and departure. Irs state tax forms 2012 See Dual-Status Aliens in chapter 1. Irs state tax forms 2012 If you are married and choose to be treated as a U. Irs state tax forms 2012 S. Irs state tax forms 2012 resident for the entire year, as explained in chapter 1, the rules of this chapter do not apply to you for that year. Irs state tax forms 2012 Topics - This chapter discusses: Income subject to tax, Restrictions for dual-status taxpayers, Exemptions, How to figure the tax, Forms to file, When and where to file, and How to fill out a dual-status return. Irs state tax forms 2012 Useful Items - You may want to see: Publication 503 Child and Dependent Care Expenses 514 Foreign Tax Credit for Individuals 575 Pension and Annuity Income Form (and Instructions) 1040 U. Irs state tax forms 2012 S. Irs state tax forms 2012 Individual Income Tax Return 1040-C U. Irs state tax forms 2012 S. Irs state tax forms 2012 Departing Alien Income Tax Return 1040-ES Estimated Tax for Individuals 1040-ES (NR) U. Irs state tax forms 2012 S. Irs state tax forms 2012 Estimated Tax for Nonresident Alien Individuals 1040NR U. Irs state tax forms 2012 S. Irs state tax forms 2012 Nonresident Alien Income Tax Return 1116 Foreign Tax Credit See chapter 12 for information about getting these publications and forms. Irs state tax forms 2012 Tax Year You must file your tax return on the basis of an annual accounting period called a tax year. Irs state tax forms 2012 If you have not previously established a fiscal tax year, your tax year is the calendar year. Irs state tax forms 2012 A calendar year is 12 consecutive months ending on December 31. Irs state tax forms 2012 If you have previously established a regular fiscal year (12 consecutive months ending on the last day of a month other than December, or a 52–53 week year) and are considered to be a U. Irs state tax forms 2012 S. Irs state tax forms 2012 resident for any calendar year, you will be treated as a U. Irs state tax forms 2012 S. Irs state tax forms 2012 resident for any part of your fiscal year that falls within that calendar year. Irs state tax forms 2012 Income Subject to Tax For the part of the year you are a resident alien, you are taxed on income from all sources. Irs state tax forms 2012 Income from sources outside the United States is taxable if you receive it while you are a resident alien. Irs state tax forms 2012 The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year. Irs state tax forms 2012 For the part of the year you are a nonresident alien, you are taxed on income from U. Irs state tax forms 2012 S. Irs state tax forms 2012 sources and on certain foreign source income treated as effectively connected with a U. Irs state tax forms 2012 S. Irs state tax forms 2012 trade or business. Irs state tax forms 2012 (The rules for treating foreign source income as effectively connected are discussed in chapter 4 under Foreign Income. Irs state tax forms 2012 ) Income from sources outside the United States that is not effectively connected with a trade or business in the United States is not taxable if you receive it while you are a nonresident alien. Irs state tax forms 2012 The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U. Irs state tax forms 2012 S. Irs state tax forms 2012 citizen after receiving it and before the end of the year. Irs state tax forms 2012 Income from U. Irs state tax forms 2012 S. Irs state tax forms 2012 sources is taxable whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Irs state tax forms 2012 Generally, tax treaty provisions apply only to the part of the year you were a nonresident. Irs state tax forms 2012 In certain cases, however, treaty provisions may apply while you were a resident alien. Irs state tax forms 2012 See chapter 9 for more information. Irs state tax forms 2012 When determining what income is taxed in the United States, you must consider exemptions under U. Irs state tax forms 2012 S. Irs state tax forms 2012 tax law as well as the reduced tax rates and exemptions provided by tax treaties between the United States and certain foreign countries. Irs state tax forms 2012 For a further discussion of tax treaties, see chapter 9. Irs state tax forms 2012 Restrictions for Dual-Status Taxpayers The following restrictions apply if you are filing a tax return for a dual-status tax year. Irs state tax forms 2012 1) Standard deduction. Irs state tax forms 2012   You cannot use the standard deduction allowed on Form 1040. Irs state tax forms 2012 However, you can itemize any allowable deductions. Irs state tax forms 2012 2) Exemptions. Irs state tax forms 2012   Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien. Irs state tax forms 2012 3) Head of household. Irs state tax forms 2012   You cannot use the head of household Tax Table column or Tax Computation Worksheet. Irs state tax forms 2012 4) Joint return. Irs state tax forms 2012   You cannot file a joint return. Irs state tax forms 2012 However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1. Irs state tax forms 2012 5) Tax rates. Irs state tax forms 2012   If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U. Irs state tax forms 2012 S. Irs state tax forms 2012 trade or business. Irs state tax forms 2012 You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. Irs state tax forms 2012 However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a: Married resident of Canada, Mexico, or South Korea, or Married U. Irs state tax forms 2012 S. Irs state tax forms 2012 national. Irs state tax forms 2012  See the instructions for Form 1040NR to see if you qualify. Irs state tax forms 2012    A U. Irs state tax forms 2012 S. Irs state tax forms 2012 national is an individual who, although not a U. Irs state tax forms 2012 S. Irs state tax forms 2012 citizen, owes his or her allegiance to the United States. Irs state tax forms 2012 U. Irs state tax forms 2012 S. Irs state tax forms 2012 nationals include American Samoans and Northern Mariana Islanders who chose to become U. Irs state tax forms 2012 S. Irs state tax forms 2012 nationals instead of U. Irs state tax forms 2012 S. Irs state tax forms 2012 citizens. Irs state tax forms 2012 6) Tax credits. Irs state tax forms 2012   You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless: You are married, and You choose to be treated as a resident for all of 2013 by filing a joint return with your spouse who is a U. Irs state tax forms 2012 S. Irs state tax forms 2012 citizen or resident, as discussed in chapter 1. Irs state tax forms 2012 Exemptions As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Irs state tax forms 2012 Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. Irs state tax forms 2012 The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. Irs state tax forms 2012 You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period. Irs state tax forms 2012 Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a: Resident of Canada, Mexico, or South Korea, U. Irs state tax forms 2012 S. Irs state tax forms 2012 national, or Student or business apprentice from India. Irs state tax forms 2012 For more information, see Exemptions in chapter 5. Irs state tax forms 2012 How To Figure Tax When you figure your U. Irs state tax forms 2012 S. Irs state tax forms 2012 tax for a dual-status year, you are subject to different rules for the part of the year you are a resident and the part of the year you are a nonresident. Irs state tax forms 2012 Income All income for your period of residence and all income that is effectively connected with a trade or business in the United States for your period of nonresidence, after allowable deductions, is added and taxed at the rates that apply to U. Irs state tax forms 2012 S. Irs state tax forms 2012 citizens and residents. Irs state tax forms 2012 Income that is not connected with a trade or business in the United States for your period of nonresidence is subject to the flat 30% rate or lower treaty rate. Irs state tax forms 2012 You cannot take any deductions against this income. Irs state tax forms 2012 Social security and railroad retirement benefits. Irs state tax forms 2012   During the part of the year you are a nonresident alien, 85% of any U. Irs state tax forms 2012 S. Irs state tax forms 2012 social security benefits (and the equivalent portion of tier 1 railroad retirement benefits) you receive is subject to the flat 30% tax, unless exempt, or subject to a lower treaty rate. Irs state tax forms 2012 (See The 30% Tax in chapter 4. Irs state tax forms 2012 )   During the part of the year you are a resident alien, part of the social security and the equivalent portion of tier 1 railroad retirement benefits will be taxed at graduated rates if your modified adjusted gross income plus half of these benefits is more than a certain base amount. Irs state tax forms 2012 Use the Social Security Benefits Worksheet in the Form 1040 instructions to help you figure the taxable part of your social security and equivalent tier 1 railroad retirement benefits for the part of the year you were a resident alien. Irs state tax forms 2012 If you received U. Irs state tax forms 2012 S. Irs state tax forms 2012 social security benefits while you were a nonresident alien, the Social Security Administration will send you Form SSA-1042S showing your combined benefits for the entire year and the amount of tax withheld. Irs state tax forms 2012 You will not receive separate statements for the benefits received during your periods of U. Irs state tax forms 2012 S. Irs state tax forms 2012 residence and nonresidence. Irs state tax forms 2012 Therefore, it is important for you to keep careful records of these amounts. Irs state tax forms 2012 You will need this information to properly complete your return and determine your tax liability. Irs state tax forms 2012 If you received railroad retirement benefits while you were a nonresident alien, the U. Irs state tax forms 2012 S. Irs state tax forms 2012 Railroad Retirement Board (RRB) will send you Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, and/or Form RRB-1099-R, Annuities or Pensions by the Railroad Retirement Board. Irs state tax forms 2012 If your country of legal residence changed or your rate of tax changed during the tax year, you may receive more than one form. Irs state tax forms 2012 Tax Credits and Payments This discussion covers tax credits and payments for dual-status aliens. Irs state tax forms 2012 Credits As a dual-status alien, you generally can claim tax credits using the same rules that apply to resident aliens. Irs state tax forms 2012 There are certain restrictions that may apply. Irs state tax forms 2012 These restrictions are discussed here, along with a brief explanation of credits often claimed by individuals. Irs state tax forms 2012 Foreign tax credit. Irs state tax forms 2012   If you have paid or are liable for the payment of income tax to a foreign country on income from foreign sources, you may be able to claim a credit for the foreign taxes. Irs state tax forms 2012   If you claim the foreign tax credit, you generally must file Form 1116 with your income tax return. Irs state tax forms 2012 For more information, see the Instructions for Form 1116 and Publication 514. Irs state tax forms 2012 Child and dependent care credit. Irs state tax forms 2012   You may qualify for this credit if you pay someone to care for your qualifying child who is under age 13, or your disabled dependent or disabled spouse so that you can work or look for work. Irs state tax forms 2012 Generally, you must be able to claim an exemption for your dependent. Irs state tax forms 2012   Married dual-status aliens can claim the credit only if they choose to file a joint return as discussed in chapter 1, or if they qualify as certain married individuals living apart. Irs state tax forms 2012   The amount of your child and dependent care expense that qualifies for the credit in any tax year cannot be more than your earned income for that tax year. Irs state tax forms 2012   For more information, get Publication 503 and Form 2441. Irs state tax forms 2012 Retirement savings contributions credit. Irs state tax forms 2012   You may qualify for this credit (also known as the saver's credit) if you made eligible contributions to an employer-sponsored retirement plan or to an individual retirement arrangement (IRA) in 2013. Irs state tax forms 2012 You cannot claim this credit if: You were born after January 1, 1996, You were a full-time student, Your exemption is claimed by someone else on his or her 2013 tax return, or Your adjusted gross income is more than $29,500. Irs state tax forms 2012 Use Form 8880 to figure the credit. Irs state tax forms 2012 For more information, see Publication 590. Irs state tax forms 2012 Child tax credit. Irs state tax forms 2012   You may be able to take this credit if you have a qualifying child. Irs state tax forms 2012   A qualifying child for purposes of the child tax credit is a child who: Was under age 17 at the end of 2013. Irs state tax forms 2012 Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew). Irs state tax forms 2012 Is a U. Irs state tax forms 2012 S. Irs state tax forms 2012 citizen, a U. Irs state tax forms 2012 S. Irs state tax forms 2012 national, or a resident alien. Irs state tax forms 2012 Did not provide over half of his or her own support for 2013. Irs state tax forms 2012 Lived with you more than half of 2013. Irs state tax forms 2012 Temporary absences, such as for school, vacation, or medical care, count as time lived in the home. Irs state tax forms 2012 Is claimed as a dependent on your return. Irs state tax forms 2012 An adopted child is always treated as your own child. Irs state tax forms 2012 An adopted child includes a child lawfully placed with you for legal adoption. Irs state tax forms 2012   See your form instructions for additional details. Irs state tax forms 2012 Adoption credit. Irs state tax forms 2012   You may qualify to take a tax credit of up to $12,970 for qualifying expenses paid to adopt an eligible child. Irs state tax forms 2012 This amount may be allowed for the adoption of a child with special needs regardless of whether you have qualifying expenses. Irs state tax forms 2012 To claim the adoption credit, file Form 8839 with the U. Irs state tax forms 2012 S. Irs state tax forms 2012 income tax return that you file. Irs state tax forms 2012   Married dual-status aliens can claim the credit only if they choose to file a joint return with a U. Irs state tax forms 2012 S. Irs state tax forms 2012 citizen or resident spouse as discussed in chapter 1, or if they qualify as certain married individuals living apart (see Married Persons Not Filing Jointly in the Form 8839 instructions). Irs state tax forms 2012 Payments You can report as payments against your U. Irs state tax forms 2012 S. Irs state tax forms 2012 income tax liability certain taxes you paid, are considered to have paid, or that were withheld from your income. Irs state tax forms 2012 These include: Tax withheld from wages earned in the United States, Taxes withheld at the source from various items of income from U. Irs state tax forms 2012 S. Irs state tax forms 2012 sources other than wages, Estimated tax paid with Form 1040-ES or Form 1040-ES (NR), and Tax paid with Form 1040-C, at the time of departure from the United States. Irs state tax forms 2012 Forms To File The U. Irs state tax forms 2012 S. Irs state tax forms 2012 income tax return you must file as a dual-status alien depends on whether you are a resident alien or a nonresident alien at the end of the tax year. Irs state tax forms 2012 Resident at end of year. Irs state tax forms 2012   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U. Irs state tax forms 2012 S. Irs state tax forms 2012 resident on the last day of the tax year. Irs state tax forms 2012 Write “Dual-Status Return” across the top of the return. Irs state tax forms 2012 Attach a statement to your return to show the income for the part of the year you are a nonresident. Irs state tax forms 2012 You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. Irs state tax forms 2012 Nonresident at end of year. Irs state tax forms 2012   You must file Form 1040NR or Form 1040NR-EZ if you are a dual-status taxpayer who gives up residence in the United States during the year and who is not a U. Irs state tax forms 2012 S. Irs state tax forms 2012 resident on the last day of the tax year. Irs state tax forms 2012 Write “Dual-Status Return” across the top of the return. Irs state tax forms 2012 Attach a statement to your return to show the income for the part of the year you are a resident. Irs state tax forms 2012 You can use Form 1040 as the statement, but be sure to mark “Dual-Status Statement” across the top. Irs state tax forms 2012   If you expatriated or terminated your residency in 2013, you may be required to file an expatriation statement (Form 8854) with your tax return. Irs state tax forms 2012 For more information, see Expatriation Tax in chapter 4. Irs state tax forms 2012 Statement. Irs state tax forms 2012   Any statement must have your name, address, and taxpayer identification number on it. Irs state tax forms 2012 You do not need to sign a separate statement or schedule accompanying your return, because your signature on the return also applies to the supporting statements and schedules. Irs state tax forms 2012 When and Where To File If you are a resident alien on the last day of your tax year and report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year. Irs state tax forms 2012 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Irs state tax forms 2012 In either case, file your return with the address for dual-status aliens shown on the back page of the Form 1040 instructions. Irs state tax forms 2012 If you are a nonresident alien on the last day of your tax year and you report your income on a calendar year basis, you must file no later than April 15 of the year following the close of your tax year if you receive wages subject to withholding. Irs state tax forms 2012 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 4th month following the close of your tax year. Irs state tax forms 2012 If you did not receive wages subject to withholding and you report your income on a calendar year basis, you must file no later than June 15 of the year following the close of your tax year. Irs state tax forms 2012 If you report your income on other than a calendar year basis, file your return no later than the 15th day of the 6th month following the close of your tax year. Irs state tax forms 2012 In any case, mail your return to:  Department of the Treasury Internal Revenue Service  Austin, TX 73301-0215 If enclosing a payment, mail your return to:  Internal Revenue Service  P. Irs state tax forms 2012 O. Irs state tax forms 2012 Box 1303 Charlotte, NC 28201-1303 If the regular due date for filing falls on a Saturday, Sunday, or legal holiday, the due date is the next day that is not a Saturday, Sunday, or legal holiday. Irs state tax forms 2012 Prev  Up  Next   Home   More Online Publications