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Tax Filing Extension Deadline 2012

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Tax Filing Extension Deadline 2012

Tax filing extension deadline 2012 20. Tax filing extension deadline 2012   Standard Deduction Table of Contents What's New Introduction Standard Deduction Amount Standard Deduction for Dependents Who Should ItemizeWhen to itemize. Tax filing extension deadline 2012 Married persons who filed separate returns. Tax filing extension deadline 2012 What's New Standard deduction increased. Tax filing extension deadline 2012  The standard deduction for some taxpayers who do not itemize their deductions on Schedule A (Form 1040) is higher for 2013 than it was for 2012. Tax filing extension deadline 2012 The amount depends on your filing status. Tax filing extension deadline 2012 You can use the 2013 Standard Deduction Tables in this chapter to figure your standard deduction. Tax filing extension deadline 2012 Introduction This chapter discusses the following topics. Tax filing extension deadline 2012 How to figure the amount of your standard deduction. Tax filing extension deadline 2012 The standard deduction for dependents. Tax filing extension deadline 2012 Who should itemize deductions. Tax filing extension deadline 2012 Most taxpayers have a choice of either taking a standard deduction or itemizing their deductions. Tax filing extension deadline 2012 If you have a choice, you can use the method that gives you the lower tax. Tax filing extension deadline 2012 The standard deduction is a dollar amount that reduces your taxable income. Tax filing extension deadline 2012 It is a benefit that eliminates the need for many taxpayers to itemize actual deductions, such as medical expenses, charitable contributions, and taxes, on Schedule A (Form 1040). Tax filing extension deadline 2012 The standard deduction is higher for taxpayers who: Are 65 or older, or Are blind. Tax filing extension deadline 2012 You benefit from the standard deduction if your standard deduction is more than the total of your allowable itemized deductions. Tax filing extension deadline 2012 Persons not eligible for the standard deduction. Tax filing extension deadline 2012   Your standard deduction is zero and you should itemize any deductions you have if: Your filing status is married filing separately, and your spouse itemizes deductions on his or her return, You are filing a tax return for a short tax year because of a change in your annual accounting period, or You are a nonresident or dual-status alien during the year. Tax filing extension deadline 2012 You are considered a dual-status alien if you were both a nonresident and resident alien during the year. Tax filing extension deadline 2012 Note. Tax filing extension deadline 2012 If you are a nonresident alien who is married to a U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 citizen or resident alien at the end of the year, you can choose to be treated as a U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 resident. Tax filing extension deadline 2012 (See Publication 519, U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 Tax Guide for Aliens. Tax filing extension deadline 2012 ) If you make this choice, you can take the standard deduction. Tax filing extension deadline 2012 If an exemption for you can be claimed on another person's return (such as your parents' return), your standard deduction may be limited. Tax filing extension deadline 2012 See Standard Deduction for Dependents, later. Tax filing extension deadline 2012 Standard Deduction Amount The standard deduction amount depends on your filing status, whether you are 65 or older or blind, and whether an exemption can be claimed for you by another taxpayer. Tax filing extension deadline 2012 Generally, the standard deduction amounts are adjusted each year for inflation. Tax filing extension deadline 2012 The standard deduction amounts for most people are shown in Table 20-1. Tax filing extension deadline 2012 Decedent's final return. Tax filing extension deadline 2012   The standard deduction for a decedent's final tax return is the same as it would have been had the decedent continued to live. Tax filing extension deadline 2012 However, if the decedent was not 65 or older at the time of death, the higher standard deduction for age cannot be claimed. Tax filing extension deadline 2012 Higher Standard Deduction for Age (65 or Older) If you are age 65 or older on the last day of the year and do not itemize deductions, you are entitled to a higher standard deduction. Tax filing extension deadline 2012 You are considered 65 on the day before your 65th birthday. Tax filing extension deadline 2012 Therefore, you can take a higher standard deduction for 2013 if you were born before January 2, 1949. Tax filing extension deadline 2012 Use Table 20-2 to figure the standard deduction amount. Tax filing extension deadline 2012 Higher Standard Deduction for Blindness If you are blind on the last day of the year and you do not itemize deductions, you are entitled to a higher standard deduction. Tax filing extension deadline 2012 Not totally blind. Tax filing extension deadline 2012   If you are not totally blind, you must get a certified statement from an eye doctor (ophthalmologist or optometrist) that: You cannot see better than 20/200 in the better eye with glasses or contact lenses, or Your field of vision is 20 degrees or less. Tax filing extension deadline 2012   If your eye condition is not likely to improve beyond these limits, the statement should include this fact. Tax filing extension deadline 2012 You must keep the statement in your records. Tax filing extension deadline 2012   If your vision can be corrected beyond these limits only by contact lenses that you can wear only briefly because of pain, infection, or ulcers, you can take the higher standard deduction for blindness if you otherwise qualify. Tax filing extension deadline 2012 Spouse 65 or Older or Blind You can take the higher standard deduction if your spouse is age 65 or older or blind and: You file a joint return, or You file a separate return and can claim an exemption for your spouse because your spouse had no gross income and cannot be claimed as a dependent by another taxpayer. Tax filing extension deadline 2012 You cannot claim the higher standard deduction for an individual other than yourself and your spouse. Tax filing extension deadline 2012 Examples The following examples illustrate how to determine your standard deduction using Tables 20-1 and 20-2. Tax filing extension deadline 2012 Example 1. Tax filing extension deadline 2012 Larry, 46, and Donna, 33, are filing a joint return for 2013. Tax filing extension deadline 2012 Neither is blind, and neither can be claimed as a dependent. Tax filing extension deadline 2012 They decide not to itemize their deductions. Tax filing extension deadline 2012 They use Table 20-1. Tax filing extension deadline 2012 Their standard deduction is $12,200. Tax filing extension deadline 2012 Example 2. Tax filing extension deadline 2012 The facts are the same as in Example 1 except that Larry is blind at the end of 2013. Tax filing extension deadline 2012 Larry and Donna use Table 20-2. Tax filing extension deadline 2012 Their standard deduction is $13,400. Tax filing extension deadline 2012 Example 3. Tax filing extension deadline 2012 Bill and Lisa are filing a joint return for 2013. Tax filing extension deadline 2012 Both are over age 65. Tax filing extension deadline 2012 Neither is blind, and neither can be claimed as a dependent. Tax filing extension deadline 2012 If they do not itemize deductions, they use Table 20-2. Tax filing extension deadline 2012 Their standard deduction is $14,600. Tax filing extension deadline 2012 Standard Deduction for Dependents The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the greater of: $1,000, or The individual's earned income for the year plus $350 (but not more than the regular standard deduction amount, generally $6,100). Tax filing extension deadline 2012 However, if the individual is 65 or older or blind, the standard deduction may be higher. Tax filing extension deadline 2012 If you (or your spouse, if filing jointly) can be claimed as a dependent on someone else's return, use Table 20-3 to determine your standard deduction. Tax filing extension deadline 2012 Earned income defined. Tax filing extension deadline 2012   Earned income is salaries, wages, tips, professional fees, and other amounts received as pay for work you actually perform. Tax filing extension deadline 2012    For purposes of the standard deduction, earned income also includes any part of a scholarship or fellowship grant that you must include in your gross income. Tax filing extension deadline 2012 See Scholarships and fellowships in chapter 12 for more information on what qualifies as a scholarship or fellowship grant. Tax filing extension deadline 2012 Example 1. Tax filing extension deadline 2012 Michael is single. Tax filing extension deadline 2012 His parents can claim an exemption for him on their 2013 tax return. Tax filing extension deadline 2012 He has interest income of $780 and wages of $150. Tax filing extension deadline 2012 He has no itemized deductions. Tax filing extension deadline 2012 Michael uses Table 20-3 to find his standard deduction. Tax filing extension deadline 2012 He enters $150 (his earned income) on line 1, $500 ($150 + $350) on line 3, $1,000 (the larger of $500 and $1,000) on line 5, and $6,100 on line 6. Tax filing extension deadline 2012 His standard deduction, on line 7a, is $1,000 (the smaller of $1,000 and $6,100). Tax filing extension deadline 2012 Example 2. Tax filing extension deadline 2012 Joe, a 22-year-old full-time college student, can be claimed as a dependent on his parents' 2013 tax return. Tax filing extension deadline 2012 Joe is married and files a separate return. Tax filing extension deadline 2012 His wife does not itemize deductions on her separate return. Tax filing extension deadline 2012 Joe has $1,500 in interest income and wages of $3,800. Tax filing extension deadline 2012 He has no itemized deductions. Tax filing extension deadline 2012 Joe finds his standard deduction by using Table 20-3. Tax filing extension deadline 2012 He enters his earned income, $3,800 on line 1. Tax filing extension deadline 2012 He adds lines 1 and 2 and enters $4,150 on line 3. Tax filing extension deadline 2012 On line 5, he enters $4,150, the larger of lines 3 and 4. Tax filing extension deadline 2012 Because Joe is married filing a separate return, he enters $6,100 on line 6. Tax filing extension deadline 2012 On line 7a he enters $4,150 as his standard deduction because it is smaller than $6,100, the amount on line 6. Tax filing extension deadline 2012 Example 3. Tax filing extension deadline 2012 Amy, who is single, can be claimed as a dependent on her parents' 2013 tax return. Tax filing extension deadline 2012 She is 18 years old and blind. Tax filing extension deadline 2012 She has interest income of $1,300 and wages of $2,900. Tax filing extension deadline 2012 She has no itemized deductions. Tax filing extension deadline 2012 Amy uses Table 20-3 to find her standard deduction. Tax filing extension deadline 2012 She enters her wages of $2,900 on line 1. Tax filing extension deadline 2012 She adds lines 1 and 2 and enters $3,250 on line 3. Tax filing extension deadline 2012 On line 5, she enters $3,250, the larger of lines 3 and 4. Tax filing extension deadline 2012 Because she is single, Amy enters $6,100 on line 6. Tax filing extension deadline 2012 She enters $3,250 on line 7a. Tax filing extension deadline 2012 This is the smaller of the amounts on lines 5 and 6. Tax filing extension deadline 2012 Because she checked one box in the top part of the worksheet, she enters $1,500 on line 7b. Tax filing extension deadline 2012 She then adds the amounts on lines 7a and 7b and enters her standard deduction of $4,750 on line 7c. Tax filing extension deadline 2012 Example 4. Tax filing extension deadline 2012 Ed is single. Tax filing extension deadline 2012 His parents can claim an exemption for him on their 2013 tax return. Tax filing extension deadline 2012 He has wages of $7,000, interest income of $500, and a business loss of $3,000. Tax filing extension deadline 2012 He has no itemized deductions. Tax filing extension deadline 2012 Ed uses Table 20-3 to figure his standard deduction. Tax filing extension deadline 2012 He enters $4,000 ($7,000 - $3,000) on line 1. Tax filing extension deadline 2012 He adds lines 1 and 2 and enters $4,350 on line 3. Tax filing extension deadline 2012 On line 5 he enters $4,350, the larger of lines 3 and 4. Tax filing extension deadline 2012 Because he is single, Ed enters $6,100 on line 6. Tax filing extension deadline 2012 On line 7a he enters $4,350 as his standard deduction because it is smaller than $6,100, the amount on line 6. Tax filing extension deadline 2012 Who Should Itemize You should itemize deductions if your total deductions are more than the standard deduction amount. Tax filing extension deadline 2012 Also, you should itemize if you do not qualify for the standard deduction, as discussed earlier under Persons not eligible for the standard deduction . Tax filing extension deadline 2012 You should first figure your itemized deductions and compare that amount to your standard deduction to make sure you are using the method that gives you the greater benefit. Tax filing extension deadline 2012 You may be subject to a limit on some of your itemized deductions if your adjusted gross income is more than: $250,000 if single ($275,000 if head of household, $300,000 if married filing jointly or qualifying widow(er); or $150,000 if married filing separately). Tax filing extension deadline 2012 See chapter 29 or the instructions for Schedule A (Form 1040) for more information on figuring the correct amount of your itemized deductions. Tax filing extension deadline 2012 When to itemize. Tax filing extension deadline 2012   You may benefit from itemizing your deductions on Schedule A (Form 1040) if you: Do not qualify for the standard deduction, or the amount you can claim is limited, Had large uninsured medical and dental expenses during the year, Paid interest and taxes on your home, Had large unreimbursed employee business expenses or other miscellaneous deductions, Had large uninsured casualty or theft losses, Made large contributions to qualified charities, or Have total itemized deductions that are more than the standard deduction to which you otherwise are entitled. Tax filing extension deadline 2012 These deductions are explained in chapters 21–28. Tax filing extension deadline 2012    If you decide to itemize your deductions, complete Schedule A and attach it to your Form 1040. Tax filing extension deadline 2012 Enter the amount from Schedule A, line 29, on Form 1040, line 40. Tax filing extension deadline 2012 Electing to itemize for state tax or other purposes. Tax filing extension deadline 2012   Even if your itemized deductions are less than your standard deduction, you can elect to itemize deductions on your federal return rather than take the standard deduction. Tax filing extension deadline 2012 You may want to do this if, for example, the tax benefit of itemizing your deductions on your state tax return is greater than the tax benefit you lose on your federal return by not taking the standard deduction. Tax filing extension deadline 2012 To make this election, you must check the box on line 30 of Schedule A. Tax filing extension deadline 2012 Changing your mind. Tax filing extension deadline 2012   If you do not itemize your deductions and later find that you should have itemized — or if you itemize your deductions and later find you should not have — you can change your return by filing Form 1040X, Amended U. Tax filing extension deadline 2012 S. Tax filing extension deadline 2012 Individual Income Tax Return. Tax filing extension deadline 2012 See Amended Returns and Claims for Refund in chapter 1 for more information on amended returns. Tax filing extension deadline 2012 Married persons who filed separate returns. Tax filing extension deadline 2012   You can change methods of taking deductions only if you and your spouse both make the same changes. Tax filing extension deadline 2012 Both of you must file a consent to assessment for any additional tax either one may owe as a result of the change. Tax filing extension deadline 2012    You and your spouse can use the method that gives you the lower total tax, even though one of you may pay more tax than you would have paid by using the other method. Tax filing extension deadline 2012 You both must use the same method of claiming deductions. Tax filing extension deadline 2012 If one itemizes deductions, the other should itemize because he or she will not qualify for the standard deduction. Tax filing extension deadline 2012 See Persons not eligible for the standard deduction , earlier. Tax filing extension deadline 2012 2013 Standard Deduction Tables If you are married filing a separate return and your spouse itemizes deductions, or if you are a dual-status alien, you cannot take the standard deduction even if you were born before January 2, 1949, or are blind. Tax filing extension deadline 2012 Table 20-1. Tax filing extension deadline 2012 Standard Deduction Chart for Most People* If your filing status is. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 . Tax filing extension deadline 2012 Your standard deduction is: Single or Married filing separately $6,100 Married filing jointly or Qualifying widow(er) with dependent child 12,200 Head of household 8,950 *Do not use this chart if you were born before January 2, 1949, are blind, or if someone else can claim you (or your spouse if filing jointly) as a dependent. Tax filing extension deadline 2012 Use Table 20-2 or 20-3 instead. Tax filing extension deadline 2012 Table 20-2. Tax filing extension deadline 2012 Standard Deduction Chart for People Born Before January 2, 1949, or Who are Blind Check the correct number of boxes below. Tax filing extension deadline 2012 Then go to the chart. Tax filing extension deadline 2012 You: Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked   IF  your filing status is. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 . Tax filing extension deadline 2012 AND the number in the box above is. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 . Tax filing extension deadline 2012 THEN your standard deduction is. Tax filing extension deadline 2012 . Tax filing extension deadline 2012 . Tax filing extension deadline 2012 Single 1 $7,600   2 9,100 Married filing jointly 1 $13,400 or Qualifying 2 14,600 widow(er) with 3 15,800 dependent child 4 17,000 Married filing 1 $7,300 separately 2 8,500   3 9,700   4 10,900 Head of household 1 $10,450   2 11,950 *If someone else can claim you (or your spouse if filing jointly) as a dependent, use Table 20-3 instead. Tax filing extension deadline 2012 Table 20-3. Tax filing extension deadline 2012 Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse if filing jointly) as a dependent. Tax filing extension deadline 2012 Check the correct number of boxes below. Tax filing extension deadline 2012 Then go to the worksheet. Tax filing extension deadline 2012 You:   Born before January 2, 1949 □ Blind □ Your spouse, if claiming spouse's exemption: Born before January 2, 1949 □ Blind □ Total number of boxes checked 1. Tax filing extension deadline 2012 Enter your earned income (defined below). Tax filing extension deadline 2012 If none, enter -0-. Tax filing extension deadline 2012 1. Tax filing extension deadline 2012   2. Tax filing extension deadline 2012 Additional amount. Tax filing extension deadline 2012 2. Tax filing extension deadline 2012 $350 3. Tax filing extension deadline 2012 Add lines 1 and 2. Tax filing extension deadline 2012 3. Tax filing extension deadline 2012   4. Tax filing extension deadline 2012 Minimum standard deduction. Tax filing extension deadline 2012 4. Tax filing extension deadline 2012 $1,000 5. Tax filing extension deadline 2012 Enter the larger of line 3 or line 4. Tax filing extension deadline 2012 5. Tax filing extension deadline 2012   6. Tax filing extension deadline 2012 Enter the amount shown below for your filing status. Tax filing extension deadline 2012 Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 6. Tax filing extension deadline 2012   7. Tax filing extension deadline 2012 Standard deduction. Tax filing extension deadline 2012         a. Tax filing extension deadline 2012 Enter the smaller of line 5 or line 6. Tax filing extension deadline 2012 If born after January 1, 1949, and not blind, stop here. Tax filing extension deadline 2012 This is your standard deduction. Tax filing extension deadline 2012 Otherwise, go on to line 7b. Tax filing extension deadline 2012 7a. Tax filing extension deadline 2012     b. Tax filing extension deadline 2012 If born before January 2, 1949, or blind, multiply $1,500 ($1,200 if married) by the number in the box above. Tax filing extension deadline 2012 7b. Tax filing extension deadline 2012     c. Tax filing extension deadline 2012 Add lines 7a and 7b. Tax filing extension deadline 2012 This is your standard deduction for 2013. Tax filing extension deadline 2012 7c. Tax filing extension deadline 2012   Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Tax filing extension deadline 2012 It also includes any amount received as a scholarship that you must include in your income. Tax filing extension deadline 2012 Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Delaware Department of Justice

Website: Delaware Department of Justice

Address: Delaware Department of Justice
Consumer Protection Division
Carvel State Office Building

820 N. French St., 5th Floor
Wilmington, DE 19801

Phone Number: 302-577-8600

Toll-free: 1-800-220-5424

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Office of the State Bank Commissioner

Website: Office of the State Bank Commissioner

Address: Office of the State Bank Commissioner
555 E. Loockerman St., Suite 210
Dover, DE 19901

Phone Number: 302-739-4235

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
841 Silver Lake Blvd.
Dover, DE 19904

Phone Number: 302-674-7310

Toll-free: 1-800-282-8611

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Division of Securities

Website: Division of Securities

Address: Division of Securities
Carvel State Office Building
820 N. French St.
Wilmington, DE 19801

Phone Number: 302-577-8424

TTY: 302-577-5783

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Cannon Building, Suite 100
861 Silver Lake Blvd.
Dover, DE 19904

Phone Number: 302-736-7500

Toll-free: 1-800-282-8574 (DE)

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The Tax Filing Extension Deadline 2012

Tax filing extension deadline 2012 Publication 530 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Tax filing extension deadline 2012 Tax questions. Tax filing extension deadline 2012 Useful Items - You may want to see: What's New Simplified method for business use of home deduction. Tax filing extension deadline 2012  The IRS now provides a simplified method to determine your expenses for business use of your home. Tax filing extension deadline 2012 For more information, see the Instructions for Schedule C (Form 1040). Tax filing extension deadline 2012 Reminders Future developments. Tax filing extension deadline 2012  For the latest information about developments related to Publication 530, such as legislation enacted after it was published, go to www. Tax filing extension deadline 2012 irs. Tax filing extension deadline 2012 gov/pub530. Tax filing extension deadline 2012 Residential energy credits. Tax filing extension deadline 2012  You may be able to take a credit if you made energy saving improvements to your home located in the United States in 2013. Tax filing extension deadline 2012 See Form 5695, Residential Energy Credits, for more information. Tax filing extension deadline 2012 Home Affordable Modification Program (HAMP). Tax filing extension deadline 2012  If you benefit from Pay-for-Performance Success Payments, the payments are not taxable under HAMP. Tax filing extension deadline 2012 Hardest Hit Fund and Emergency Homeowners' Loan Programs. Tax filing extension deadline 2012  If you are a homeowner who received assistance under a State Housing Finance Agency Hardest Hit Fund program or an Emergency Homeowners' Loan Program, you may be able to deduct all of the payments you made on your mortgage during the year. Tax filing extension deadline 2012 For details, see Hardest Hit Fund and Emergency Homeowners' Loan Programs under What You Can and Cannot Deduct, later. Tax filing extension deadline 2012 Mortgage debt forgiveness. Tax filing extension deadline 2012  You can exclude from gross income any discharges of qualified principal residence indebtedness made after 2006 and before 2014. Tax filing extension deadline 2012 You must reduce the basis of your principal residence (but not below zero) by the amount you exclude. Tax filing extension deadline 2012 See Discharges of qualified principal residence indebtedness , later, and Form 982, Reduction of Tax Attributes Due to Discharge of Indebtedness (and Section 1082 Basis Adjustment), for more information. Tax filing extension deadline 2012 Repayment of first-time homebuyer credit. Tax filing extension deadline 2012  Generally, you must repay any credit you claimed for a home you bought if you disposed of the home or it ceased to be your main home in 2013. Tax filing extension deadline 2012 If you bought the home in 2008 and you owned and used it as your main home for all of 2013, you generally must continue repaying the credit with your 2013 tax return, but you do not have to attach Form 5405, Repayment of the First-Time Homebuyer Credit. Tax filing extension deadline 2012 See Form 5405 and its instructions for details and for exceptions to the repayment rule. Tax filing extension deadline 2012 Photographs of missing children. Tax filing extension deadline 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax filing extension deadline 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax filing extension deadline 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. Tax filing extension deadline 2012 Introduction This publication provides tax information for homeowners. Tax filing extension deadline 2012 Your home may be a house, condominium, cooperative apartment, mobile home, houseboat, or house trailer that contains sleeping space and toilet and cooking facilities. Tax filing extension deadline 2012 The following topics are explained. Tax filing extension deadline 2012 How you treat items such as settlement and closing costs, real estate taxes, sales taxes, home mortgage interest, and repairs. Tax filing extension deadline 2012 What you can and cannot deduct on your tax return. Tax filing extension deadline 2012 The tax credit you can claim if you received a mortgage credit certificate when you bought your home. Tax filing extension deadline 2012 Why you should keep track of adjustments to the basis of your home. Tax filing extension deadline 2012 (Your home's basis generally is what it cost; adjustments include the cost of any improvements you might make. Tax filing extension deadline 2012 ) What records you should keep as proof of the basis and adjusted basis. Tax filing extension deadline 2012 Comments and suggestions. Tax filing extension deadline 2012   We welcome your comments about this publication and your suggestions for future editions. Tax filing extension deadline 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax filing extension deadline 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax filing extension deadline 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax filing extension deadline 2012   You can send your comments from www. Tax filing extension deadline 2012 irs. Tax filing extension deadline 2012 gov/formspubs/. Tax filing extension deadline 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications”. Tax filing extension deadline 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. Tax filing extension deadline 2012 Ordering forms and publications. Tax filing extension deadline 2012   Visit www. Tax filing extension deadline 2012 irs. Tax filing extension deadline 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 days after your request is received. Tax filing extension deadline 2012 Internal Revenue Service 1201 N. Tax filing extension deadline 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax filing extension deadline 2012   If you have a tax question, check the information available on IRS. Tax filing extension deadline 2012 gov or call 1-800-829-1040. Tax filing extension deadline 2012 We cannot answer tax questions sent to either of the above addresses. Tax filing extension deadline 2012 Useful Items - You may want to see: Publication 523 Selling Your Home 527 Residential Rental Property 547 Casualties, Disasters, and Thefts 551 Basis of Assets 555 Community Property 587 Business Use of Your Home 936 Home Mortgage Interest Deduction Form (and Instructions) 5405 Repayment of the First-Time Homebuyer Credit 5695 Residential Energy Credits 8396 Mortgage Interest Credit See How To Get Tax Help , near the end of this publication, for information about getting publications and forms. Tax filing extension deadline 2012 Prev  Up  Next   Home   More Online Publications