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Need To File 2012 Tax Returns

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Need To File 2012 Tax Returns

Need to file 2012 tax returns Index Symbols 403(b) plans Defined, Tax-sheltered annuity plan. Need to file 2012 tax returns Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Need to file 2012 tax returns Simplified Method to be used, Who must use the Simplified Method. Need to file 2012 tax returns 5% owners, 5% owners. Need to file 2012 tax returns A Age 70, Age 70½. Need to file 2012 tax returns Alimony (see Qualified domestic relations orders (QDROs)) Annuities 5% rate on early distributions, 5% rate on certain early distributions from deferred annuity contracts. Need to file 2012 tax returns Defined, Annuity. Need to file 2012 tax returns Fixed-period, Fixed-period annuities. Need to file 2012 tax returns , Fixed-period annuity. Need to file 2012 tax returns Guaranteed payments, Guaranteed payments. Need to file 2012 tax returns Joint and survivor annuities, Joint and survivor annuities. Need to file 2012 tax returns Minimum distributions from, Minimum distributions from an annuity plan. Need to file 2012 tax returns Payments under, Annuity payments. Need to file 2012 tax returns Qualified plan annuity starting before November 19, 1996, Qualified plan annuity starting before November 19, 1996. Need to file 2012 tax returns Rollovers, Annuity contracts. Need to file 2012 tax returns (see also Rollovers) Single-life, Annuities for a single life. Need to file 2012 tax returns , Single-life annuity. Need to file 2012 tax returns Starting date of, Annuity starting date defined. Need to file 2012 tax returns , Who must use the Simplified Method. Need to file 2012 tax returns , Annuity starting before November 19, 1996. Need to file 2012 tax returns , Annuity starting date. Need to file 2012 tax returns Before November 19, 1996, Annuity starting before November 19, 1996. Need to file 2012 tax returns Distribution on or after, Distribution On or After Annuity Starting Date Transfers of contracts, Transfers of Annuity Contracts Types of, Types of pensions and annuities. Need to file 2012 tax returns Variable annuities, Variable annuities. Need to file 2012 tax returns , Variable Annuities, Death benefits. Need to file 2012 tax returns Assistance (see Tax help) B Beneficiaries, Survivors and Beneficiaries C Capital gains Lump-sum distributions, Capital Gain Treatment Cash withdrawals (see Nonperiodic payments) Child support (see Qualified domestic relations orders (QDROs)) Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Need to file 2012 tax returns Costs Investment in the contract, Cost (Investment in the Contract) Lump-sum distribution, determination for, Cost. Need to file 2012 tax returns D Death benefits, Death benefits. Need to file 2012 tax returns Death of employee, Distributions after the employee's death. Need to file 2012 tax returns , Survivors of employees. Need to file 2012 tax returns Death of retiree, Survivors of retirees. Need to file 2012 tax returns Deductible voluntary employee contributions, Deductible voluntary employee contributions. Need to file 2012 tax returns Defined contribution plans, Defined contribution plan. Need to file 2012 tax returns Designated Roth accounts Costs, Designated Roth accounts. Need to file 2012 tax returns Defined, Designated Roth account. Need to file 2012 tax returns Qualified distributions, Designated Roth accounts. Need to file 2012 tax returns Rollovers, Designated Roth accounts. Need to file 2012 tax returns Disability pensions, Disability pensions. Need to file 2012 tax returns , Disability Pensions Distributions, Examples (see also Rollovers) Beginning date for, Required beginning date. Need to file 2012 tax returns Early distributions and penalty tax, Payment to you option. Need to file 2012 tax returns , Tax on Early Distributions Employer securities, Distributions of employer securities. Need to file 2012 tax returns Loans treated as, Loans Treated as Distributions Lump-sum, Distributions of employer securities. Need to file 2012 tax returns , Lump-Sum Distributions, Examples Minimum required, Recapture tax for changes in distribution method under equal payment exception. Need to file 2012 tax returns Nonperiodic, taxation of, Taxation of Nonperiodic Payments Periodic, taxation of, Taxation of Periodic Payments Public safety employees, Qualified public safety employees. Need to file 2012 tax returns Qualified reservist, Qualified reservist distributions. Need to file 2012 tax returns U. Need to file 2012 tax returns S. Need to file 2012 tax returns savings bonds, Distribution of U. Need to file 2012 tax returns S. Need to file 2012 tax returns savings bonds. Need to file 2012 tax returns Dividends, Taxation of Nonperiodic Payments E Early withdrawal from deferred interest account Penalty tax on, Payment to you option. Need to file 2012 tax returns , Tax on Early Distributions Employer securities, distributions of, Distributions of employer securities. Need to file 2012 tax returns Estate tax, Reduction for federal estate tax. Need to file 2012 tax returns Deduction, Estate tax deduction. Need to file 2012 tax returns Estimated tax, Estimated tax. Need to file 2012 tax returns Excess accumulation, tax on, Recapture tax for changes in distribution method under equal payment exception. Need to file 2012 tax returns Excess plan contributions, corrective distributions of, Corrective distributions of excess plan contributions. Need to file 2012 tax returns F Figuring taxable amount, Figuring the Taxable Amount, Distribution of U. Need to file 2012 tax returns S. Need to file 2012 tax returns savings bonds. Need to file 2012 tax returns Fixed-period annuities, Fixed-period annuities. Need to file 2012 tax returns , Fixed-period annuity. Need to file 2012 tax returns Foreign employment contributions, Foreign employment contributions. Need to file 2012 tax returns Form 4972, Lump-Sum Distributions W-4P, Choosing no withholding. Need to file 2012 tax returns Form 1040/1040A Rollovers, How to report. Need to file 2012 tax returns Form 1040X Changing your mind on lump-sum treatment, Changing your mind. Need to file 2012 tax returns Form 1099-INT U. Need to file 2012 tax returns S. Need to file 2012 tax returns savings bonds distributions, Distribution of U. Need to file 2012 tax returns S. Need to file 2012 tax returns savings bonds. Need to file 2012 tax returns Form 1099-R 10-year tax option for lump-sum distribution, 10-Year Tax Option Corrected form, Introduction Corrective distributions of excess plan contributions, Corrective distributions of excess plan contributions. Need to file 2012 tax returns Exceptions to tax, Exceptions to tax. Need to file 2012 tax returns Investment in the contract, Cost (Investment in the Contract) Loan treated as distribution from plan, Reporting by plan. Need to file 2012 tax returns Rollovers, How to report. Need to file 2012 tax returns Tax-free exchanges, Tax-free exchange reported on Form 1099-R. Need to file 2012 tax returns Form 4972 10-year tax option for lump-sum distribution, 10-Year Tax Option Lump-sum distributions, Lump-Sum Distributions, Electing optional lump-sum treatment. Need to file 2012 tax returns Form 5329 Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Need to file 2012 tax returns Special additional taxes (penalty taxes), Special Additional Taxes, Exceptions to tax. Need to file 2012 tax returns Form RRB-1099-R, Form RRB-1099-R. Need to file 2012 tax returns Form W-4P Withholding from retirement plan payments, Choosing no withholding. Need to file 2012 tax returns , Nonperiodic distributions. Need to file 2012 tax returns Form W-4V Voluntary withholding request for social security or railroad retirement benefits, Withholding Tax and Estimated Tax Free tax services, Free help with your tax return. Need to file 2012 tax returns Frozen deposits, Frozen deposits. Need to file 2012 tax returns Fully taxable payments, Fully Taxable Payments G General Rule, Partly Taxable Payments, General Rule Death of retiree under, Survivors of retirees. Need to file 2012 tax returns Investment in the contract, determination of, Cost (Investment in the Contract) Guaranteed payments, Guaranteed payments. Need to file 2012 tax returns H Help (see Tax help) Home purchase Loans from qualified plans for, Exception for qualified plan, 403(b) plan, and government plan loans. Need to file 2012 tax returns I In-plan Roth rollovers, In-plan Roth rollovers. Need to file 2012 tax returns Individual retirement accounts Minimum distributions from, Minimum distributions from an individual account plan. Need to file 2012 tax returns Rollovers, Rollovers (see also Rollovers) Interest deduction Denial on loan from plan, Denial of interest deduction. Need to file 2012 tax returns J Joint and survivor annuities, Joint and survivor annuities. Need to file 2012 tax returns L Loans treated as distributions, Loans Treated as Distributions Local government employees Section 457 plans, Section 457 Deferred Compensation Plans Losses Lump-sum distribution, Losses. Need to file 2012 tax returns Lump-sum distributions, Distributions of employer securities. Need to file 2012 tax returns , Lump-Sum Distributions, Examples 10-year tax option, 10-Year Tax Option Capital gain treatment, Capital Gain Treatment Defined, Lump-Sum Distributions Election of, Changing your mind. Need to file 2012 tax returns Form 4972, Lump-Sum Distributions M Minimum required distributions, Recapture tax for changes in distribution method under equal payment exception. Need to file 2012 tax returns Missing children, photographs of, Reminders Multiple annuitants, Multiple annuitants. Need to file 2012 tax returns Multiple-lives annuities, Multiple-lives annuity. Need to file 2012 tax returns N Net Investment Income Tax, Net investment income tax. Need to file 2012 tax returns , Distribution Before Annuity Starting Date From a Nonqualified Plan Net unrealized appreciation (NUA), Net unrealized appreciation (NUA). Need to file 2012 tax returns Deferring tax on, Distributions of employer securities. Need to file 2012 tax returns Nonperiodic payments Loan treated as, Loans Treated as Distributions Taxation of, Taxation of Nonperiodic Payments Nonqualified plans Distribution before annuity start date, Distribution Before Annuity Starting Date From a Nonqualified Plan General Rule to be used, Who must use the General Rule. Need to file 2012 tax returns Loans treated as distributions from, Effect on investment in the contract. Need to file 2012 tax returns Nonresident aliens Railroad retirement, Nonresident aliens. Need to file 2012 tax returns P Partial rollovers, Partial rollovers. Need to file 2012 tax returns Partly taxable payments, Partly Taxable Payments Penalty taxes Early distributions, Tax on Early Distributions Excess accumulation, Tax on Excess Accumulation Pensions Defined, Pension. Need to file 2012 tax returns Disability pensions, Disability pensions. Need to file 2012 tax returns , Disability Pensions Types of, Types of pensions and annuities. Need to file 2012 tax returns Periodic payments Taxation of, Taxation of Periodic Payments Withholding tax, Periodic payments. Need to file 2012 tax returns Public safety officers insurance premiums, Insurance Premiums for Retired Public Safety Officers Public school employees Tax-sheltered annuity plans for (see 403(b) plans) Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified domestic relations order (QDRO). Need to file 2012 tax returns , Qualified domestic relations order (QDRO). Need to file 2012 tax returns Alternate payee under and lump-sum distribution, Alternate payee under qualified domestic relations order. Need to file 2012 tax returns Qualified employee annuities Defined, Qualified employee annuity. Need to file 2012 tax returns Simplified Method to be used, Who must use the Simplified Method. Need to file 2012 tax returns Qualified employee plans Defined, Qualified employee plan. Need to file 2012 tax returns Simplified Method to be used, Who must use the Simplified Method. Need to file 2012 tax returns Qualified plans, Who must use the General Rule. Need to file 2012 tax returns (see also specific type of plan ) Distribution before annuity starting date, Distribution Before Annuity Starting Date From a Qualified Plan General Rule, Who must use the General Rule. Need to file 2012 tax returns Loans from, without tax consequences, Exception for qualified plan, 403(b) plan, and government plan loans. Need to file 2012 tax returns Rollovers, Qualified retirement plan. Need to file 2012 tax returns Qualified settlement income Exxon Valdez litigation settlement, Qualified settlement income. Need to file 2012 tax returns R Railroad retirement benefits, Railroad Retirement Benefits, Repayment of benefits received in an earlier year. Need to file 2012 tax returns Taxability of, Withholding Tax and Estimated Tax Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Need to file 2012 tax returns Reemployment, Reemployment. Need to file 2012 tax returns Related employers and related plans, Related employers and related plans. Need to file 2012 tax returns Repayment of loan within 5 years, Exception for qualified plan, 403(b) plan, and government plan loans. Need to file 2012 tax returns Required beginning date, Required beginning date. Need to file 2012 tax returns Required distributions, minimum, Recapture tax for changes in distribution method under equal payment exception. Need to file 2012 tax returns Retirement bonds, Retirement bonds. Need to file 2012 tax returns Rollovers, Rollovers, Choosing the right option. Need to file 2012 tax returns 20% tax rate on distribution, Eligible rollover distribution. Need to file 2012 tax returns Comparison of direct payment vs. Need to file 2012 tax returns direct rollover (Table 1), Choosing the right option. Need to file 2012 tax returns Direct rollover to another qualified plan, Eligible rollover distribution. Need to file 2012 tax returns , Direct rollover option. Need to file 2012 tax returns In-plan Roth, In-plan Roth rollovers. Need to file 2012 tax returns Nonspouse beneficiary, Rollovers by nonspouse beneficiary. Need to file 2012 tax returns Nontaxable amounts, Rollover of nontaxable amounts. Need to file 2012 tax returns Notice to recipients of eligible rollover distribution, Written explanation to recipients. Need to file 2012 tax returns Property and cash distributed, Property and cash distributed. Need to file 2012 tax returns Roth IRAs, Rollovers to Roth IRAs. Need to file 2012 tax returns Substitution of other property, Rollovers of property. Need to file 2012 tax returns Surviving spouse making, Rollover by surviving spouse. Need to file 2012 tax returns S Section 457 deferred compensation plans, Section 457 Deferred Compensation Plans Securities of employer, distributions of, Distributions of employer securities. Need to file 2012 tax returns Self-employed persons' rollovers, Rollovers Simplified Method, Partly Taxable Payments, Simplified Method Death of retiree under, Survivors of retirees. Need to file 2012 tax returns How to use, How to use the Simplified Method. Need to file 2012 tax returns Investment in the contract, determination of, Cost (Investment in the Contract) Not allowed, Who cannot use the Simplified Method. Need to file 2012 tax returns Single-sum in connection with start of payments, Single-sum in connection with the start of annuity payments. Need to file 2012 tax returns Single-life annuities, Annuities for a single life. Need to file 2012 tax returns , Single-life annuity. Need to file 2012 tax returns Social security, tax on, Withholding Tax and Estimated Tax State employees Section 457 plans, Section 457 Deferred Compensation Plans State insurer delinquency proceedings, State insurer delinquency proceedings. Need to file 2012 tax returns Surviving spouse Distribution rules for, Distributions after the employee's death. Need to file 2012 tax returns Rollovers by, Rollover by surviving spouse. Need to file 2012 tax returns T Tables Comparison of direct payment vs. Need to file 2012 tax returns direct rollover (Table 1), Choosing the right option. Need to file 2012 tax returns Tax help, How To Get Tax Help Tax-free exchanges, Tax-free exchange. Need to file 2012 tax returns Ten percent tax for early withdrawal, Payment to you option. Need to file 2012 tax returns , Tax on Early Distributions Ten-year tax option, 10-Year Tax Option Time for making rollover, Time for making rollover. Need to file 2012 tax returns Transfers of annuity contracts, Transfers of Annuity Contracts TTY/TDD information, How To Get Tax Help U U. Need to file 2012 tax returns S. Need to file 2012 tax returns savings bonds Distribution of, Distribution of U. Need to file 2012 tax returns S. Need to file 2012 tax returns savings bonds. Need to file 2012 tax returns V Variable annuities, Variable annuities. Need to file 2012 tax returns , Variable Annuities Voluntary employee contributions, Deductible voluntary employee contributions. Need to file 2012 tax returns W Withdrawals, Withdrawals. Need to file 2012 tax returns Employees withdrawing contributions, Plans that permitted withdrawal of employee contributions. Need to file 2012 tax returns Withholding, Withholding Tax and Estimated Tax 10% rate used, Nonperiodic distributions. Need to file 2012 tax returns 20% of eligible rollover, Withholding requirements. Need to file 2012 tax returns , Payment to you option. Need to file 2012 tax returns , 20% Mandatory withholding. Need to file 2012 tax returns Periodic payments, Periodic payments. Need to file 2012 tax returns Railroad retirement, Tax withholding. Need to file 2012 tax returns Worksheets Simplified Method, How to use the Simplified Method. Need to file 2012 tax returns Worksheet A, illustrated, Worksheet A. Need to file 2012 tax returns Simplified Method Worksheet for Bill Smith Worksheet A, Simplified Method, Worksheet A. Need to file 2012 tax returns Simplified Method Prev  Up     Home   More Online Publications
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Tax Information for Members of the Military

Special EITC Rules
Special rules apply for calculating Earned Income Tax Credit or EITC for members of the military, ministers or members of the clergy.

Tax Information for Members of the U.S. Armed Forces
Members of the U.S. Armed Forces, especially those serving in combat zones, face some special tax situations and are entitled to some special tax benefits.

Special Tax Considerations for Veterans
Special tax considerations for disabled veterans occasionally result in a need for amended returns

2013 Publ3 (PDF)
Armed Forces' Tax Guide

Employers with Employees in a Combat Zone
FAQs for employers whose workers deploy to a combat zone

Extension of Deadlines — Combat Zone Service
Extension of deadlines for combat zone service

Retirement Plans FAQs regarding USERRA and SSCRA
Insights into the re-employment of veterans and the restoration of retirement plan benefits, as affected by the Uniformed Services and Reemployment Rights Act (USERRA) and the Veterans and Sailors Civil Relief Act (SSCRA).

Miscellaneous Provisions — Combat Zone Service
Miscellaneous provisions related to combat zone service

1040 Central
1040 Central has been updated for the last few weeks of Filing Season 2014.

Page Last Reviewed or Updated: 27-Mar-2014

The Need To File 2012 Tax Returns

Need to file 2012 tax returns Publication 947 - Introductory Material Table of Contents What's New Practitioners' Hotline IntroductionOrdering forms and publications. Need to file 2012 tax returns Tax questions. Need to file 2012 tax returns Useful Items - You may want to see: What's New Registered tax return preparers. Need to file 2012 tax returns  Registered tax return preparers may prepare and sign as the preparer tax returns and claims for refund and other documents for submission to the IRS. Need to file 2012 tax returns They may also represent taxpayers before revenue agents, customer service representatives, and similar IRS employees during an examination if they signed the return or claim for refund for the tax year or period under examination. Need to file 2012 tax returns Future developments. Need to file 2012 tax returns  The IRS has created a page on IRS. Need to file 2012 tax returns gov for information about Publication 947 at www. Need to file 2012 tax returns irs. Need to file 2012 tax returns gov/pub947. Need to file 2012 tax returns Information about any future developments (such as legislation enacted after we release it) will be posted on that page. Need to file 2012 tax returns Practitioners' Hotline The Practitioner Priority Service® is a nationwide, toll-free hotline that provides professional support to practitioners with account-related questions. Need to file 2012 tax returns The toll-free number for this service is 1-866-860-4259. Need to file 2012 tax returns Introduction This publication discusses who can represent a taxpayer before the IRS and what forms or documents are used to authorize a person to represent a taxpayer. Need to file 2012 tax returns Usually, attorneys, certified public accountants (CPAs), enrolled agents, enrolled retirement plan agents, and enrolled actuaries can represent taxpayers before the IRS. Need to file 2012 tax returns Under special circumstances, other individuals, including registered tax return preparers, unenrolled return preparers, and students can represent taxpayers before the IRS. Need to file 2012 tax returns For details regarding taxpayer representation, see Who Can Practice Before the IRS, later. Need to file 2012 tax returns Definitions. Need to file 2012 tax returns   Many of the terms used in this publication, such as “enrolled agent” and “practitioner” are defined in the Glossary at the back of this publication. Need to file 2012 tax returns Comments and suggestions. Need to file 2012 tax returns   We welcome your comments about this publication and your suggestions for future editions. Need to file 2012 tax returns   You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Need to file 2012 tax returns NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Need to file 2012 tax returns Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Need to file 2012 tax returns   You can email us at taxforms@irs. Need to file 2012 tax returns gov . Need to file 2012 tax returns Please put “Publications Comment” on the subject line. Need to file 2012 tax returns You can also send us comments from www. Need to file 2012 tax returns irs. Need to file 2012 tax returns gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information About. Need to file 2012 tax returns ” Ordering forms and publications. Need to file 2012 tax returns   Visit www. Need to file 2012 tax returns irs. Need to file 2012 tax returns gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Need to file 2012 tax returns Internal Revenue Service 1201 N. Need to file 2012 tax returns Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Need to file 2012 tax returns   If you have a tax question, check the information available on IRS. Need to file 2012 tax returns gov or call 1-800-829-1040. Need to file 2012 tax returns We cannot answer tax questions sent to either of the above addresses. Need to file 2012 tax returns Useful Items - You may want to see: Publications 1 Your Rights as a Taxpayer 470 Limited Practice Without Enrollment Circular No. Need to file 2012 tax returns 230 Regulations Governing Practice before the Internal Revenue Service Forms and Instructions 2848 Power of Attorney and Declaration of Representative 8821 Tax Information Authorization Prev  Up  Next   Home   More Online Publications