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Tax Form 1040 2012

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Tax Form 1040 2012

Tax form 1040 2012 Index Symbols 1099-C, Persons who each receive a Form 1099-C showing the full amount of debt. Tax form 1040 2012 501(c)(3) organizations, Section 501(c)(3) organization. Tax form 1040 2012 A Abandonments, Abandonments Canceled debt, Canceled debt. Tax form 1040 2012 Assistance (see Tax help) B Bankruptcy, Bankruptcy Reduction of tax attributes, Bankruptcy and Insolvency Business Real property indebtedness, Qualified Real Property Business Indebtedness C Canceled debt, Canceled Debts, Persons who each receive a Form 1099-C showing the full amount of debt. Tax form 1040 2012 Exceptions Deductible debt, Deductible Debt Gifts, Gifts, Bequests, Devises, and Inheritances Price reduced after purchase, Price Reduced After Purchase Student loans, Student Loans Exclusions Bankruptcy, Bankruptcy Insolvency, Insolvency Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Co-owners, Persons who each receive a Form 1099-C showing the full amount of debt. Tax form 1040 2012 D Debts Stockholder's, Stockholder debt Definitions Adjusted tax attributes, Adjusted tax attributes. Tax form 1040 2012 Main home, Main home. Tax form 1040 2012 Qualified acquisition indebtedness, Definition of qualified acquisition indebtedness. Tax form 1040 2012 Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness E Educational loans, Student Loans Exceptions Home Affordable Modification Program, Home Affordable Modification Program F Farm indebtedness, Qualified Farm Indebtedness Reduction of tax attributes, Qualified Farm Indebtedness Foreclosures, Foreclosures and Repossessions Form 1099-A, Forms 1099-A and 1099-C. Tax form 1040 2012 , Forms 1099-A and 1099-C. Tax form 1040 2012 1099-C, Forms 1099-A and 1099-C. Tax form 1040 2012 , Forms 1099-A and 1099-C. Tax form 1040 2012 Free tax services, Free help with your tax return. Tax form 1040 2012 G Gifts, Gifts, Bequests, Devises, and Inheritances H Help (see Tax help) Home Affordable Modification Program, Home Affordable Modification Program I Income from, Canceled Debts Income from canceled debt, Canceled Debts Insolvency, Insolvency Reduction of tax attributes, Bankruptcy and Insolvency L Limits Excluded farm debt, Exclusion limit. Tax form 1040 2012 Excluded principal residence indebtedness, Exclusion limit. Tax form 1040 2012 Qualified real property business indebtedness, Exclusion limit. Tax form 1040 2012 Loans Student, Student Loans M Missing children, photographs of, Reminder Mortgage Debt Relief Act (see Qualified Principal Residence Indebtedness) P Principal residence indebtedness, Qualified Principal Residence Indebtedness Publications (see Tax help) Q Qualified farm indebtedness, Qualified Farm Indebtedness Reduction of tax attributes, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Reduction of tax attributes, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Reduction of tax attributes, Qualified Real Property Business Indebtedness R Real property business indebtedness, Qualified Real Property Business Indebtedness Recapture Basis reductions, Recapture of basis reductions. Tax form 1040 2012 Repossessions, Foreclosures and Repossessions S Stockholder debts, Stockholder debt Student loans, Student Loans Suggestions for publication, Comments and suggestions. Tax form 1040 2012 T Tax attributes, reduction of Bankruptcy, Bankruptcy and Insolvency Insolvency, Bankruptcy and Insolvency Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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Affordable Care Act of 2010: News Releases, Multimedia and Legal Guidance

Check this page for updates 

News Releases

  • IR-2014-27, IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit; Helpful Resources, Tax Tips Available on IRS.gov
  • IR-2014-19, IRS Offers Health Care Tax Tips to Help Individuals Understand Tax Provisions in the Affordable Care Act
  • IR-2012-33: IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit
  • IR-2011-120, Filing Deadline Extended to March 30 for Some Tax-Exempt Organizations
  • IR-2011-92, Treasury, IRS Seek Public Input on Certain Employer Provisions of the Affordable Care Act
  • IR-2011-90, As Tax Filing Extension Deadlines Near, IRS and HHS Announce New Round of Outreach to Small Businesses and Practitioners About the Small Business Health Care Tax Credit
  • IR-2011-50, Treasury, IRS Seek Public Input on Certain Employer Provisions of the Affordable Care Act
  • IR-2011-31, IRS Issues Interim Guidance on Informational Reporting of Employer-Sponsored Health Coverage; Reporting is Voluntary for All Employers for 2011 and Small Employers for 2012
  • IR-2010-128, IRS Offers New Guidance on FSA and HRA Debit Cards
  • IR-2010-117, IRS Helps Small Employers Claim New Health Care Tax Credit; Forms and Additional Guidance Now Available on Small Business Health Care Tax Credit
  • IR-2010-103, IRS Releases Draft W-2 Form for 2011; Announces Relief for Employers
  • IR-2010-100, IRS Issues Guidance on Expanded Adoption Credit Available for Tax-Year 2010
  • IR-2010-96, IRS Releases Form to Help Small Businesses Claim New Health Care Tax Credit
  • IR-2010-95, IRS Issues Guidance Explaining 2011 Changes to Flexible Spending Arrangements
  • IR-2010-79, IRS Requests Public Input on Expanded Information Reporting Requirement
  • IR-2010-76, IRS Begins Accepting Applications for Qualifying Therapeutic Discovery Project Program
  • IR-2010-74, Affordable Care Act Provides Expanded Tax Benefit to Health Professionals Working in Underserved Areas
  • IR-2010-73, IRS Issues Regulations on 10-Percent Tax on Tanning Services Effective July 1
  • IR-2010-69, Recent Legislation Offers Special Tax Incentives for Small Businesses to Provide Health Care, Hire New Workers
  • IR-2010-63, Offers Details on New Small Business Health Care Tax Credit
  • IR-2010-53, Tax-Free Employer-Provided Health Coverage Now Available for Children under Age 27
  • IR-2010-48, IRS Reaches Out to Millions of Employers on Benefits of New Health Care Tax Credit
  • IR-2010-38, New for 2010: Tax Credit Helps Small Employers Provide Health Insurance Coverage

Additional Materials

  • Treasury Department, FACT SHEET: Final Regulations Implementing Information Reporting for Employers and Insurers under the Affordable Care Act (ACA)
  • Publication 5093, Health Care Law Online Resources
  • Publication 5120; Facts about the Premium Tax Credit; Your Credit, Your Choice – Get it Now or Get it Later  English | Spanish
  • Publication 5121; Facts about the Premium Tax Credit; Need help paying for health insurance premiums?  English | Spanish
  • IRC § 7216, Disclosure or Use of Information by Tax Return Preparers, questions and answers
  • Fact Sheet 2011-11, Tax-Exempt Organizations Participating in the Medicare Shared Savings Program through Accountable Care Organizations
  • Treasury Department fact sheet on health insurance premium tax credit
  • Fact Sheet 2011-02, Tax Changes for Small Businesses
  • Publication 4894, Affordable Care Act Tax Provisions and the IRS
  • Flyer on the adoption tax credit
  • Flyer on changes to health care plans, including FSAs.
  • Flyer on the small business health care tax credit for small employers: English | Spanish
  • 3 Simple Steps fact sheet for small employers
  • Small business health care tax credit scenarios for small employers
  • Health care postcard notice for small employers

Tax Tips

Videos

  • Tanning Tax Fitness Center Exception: English | ASL

Podcasts

Webinars

Legal Guidance

Announcements

Notices

  • Notice 2014-24, Health Insurance Providers Fee; Procedural and Administrative Guidance
  • Notice 2014-23, Eligibility for Premium Tax Credit for Victims of Domestic Abuse
  • Notice 2014-10, Section 5000A Transition Relief for Individuals with Certain Government-Sponsored Limited-Benefit Health Coverage
  • Notice 2014-2, Reliance on Proposed Regulations for Tax-exempt Hospitals
  • Notice 2014-3, Proposed Procedures for Charitable Hospitals to Correct and Disclose Failures to Meet § 501(r)
  • Notice 2014-6, Section 45R – Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers
  • Notice 2013-76, Health Insurance Providers Fee; Procedural and Administrative Guidance
  • Notice 2013-71, Modification of “Use-or-Lose” Rule For Health Flexible Spending Arrangements (FSAs) and Clarification Regarding 2013-2014 Non-Calendar Year Salary Reduction Elections Under § 125 Cafeteria Plans
  • Notice 2013-54, Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements
  • Notice 2013-57, Preventive health services required under Public Health Service Act section 2713 and preventive care for purposes of Health Savings Accounts
  • Notice 2013-51, Branded Prescription Drug Fee; Guidance for the 2014 Fee Year
  • Notice 2013-45, Transition Relief for 2014 Under §§ 6055 (§ 6055 Information Reporting), 6056 (§ 6056 Information Reporting) and 4 980H (Employer Shared Responsibility Provisions)
  • Notice 2013-42, Transition Relief for Employees and Related Individuals Eligible to Enroll in Eligible Employer-Sponsored Health Plans for Non-Calendar Plan Years that Begin in 2013 and End in 2014
  • Notice-2013-41, Eligibility for Minimum Essential Coverage for Purposes of the Premium Tax Credit
  • Notice 2012-77, Interim Guidance and Request for Comments; Medical Device Excise Tax; Manufacturers Excise Taxes; Constructive Sale Price; Deposit Penalties
  • Notice 2012-59, Guidance on 90-Day Waiting Period Limitation Under Public Health Service Act § 2708
  • Notice 2012-58, Determining Full-Time Employees for Purposes of Shared Responsibility for Employers Regarding Health Coverage (§ 4980H)
  • Notice Requesting Information Regarding Stop Loss Insurance
  • Notice 2012-40, Health flexible spending arrangements not subject to $2,500 limit on salary reduction contributions for plan years beginning before 2013 and comments requested on potential modification of use-or-lose rule.
  • Notice 2012-37, Extension of Interim Guidance on Modification of Section 833 Treatment of Certain Health Organizations
  • Notice 2012-33, Request for Comments on Reporting by Applicable Large Employers on Health Insurance Coverage Under Employer-Sponsored Plans
  • Notice 2012-32, Request for Comments on Reporting of Health Insurance Coverage
  • Notice 2012-31, Minimum Value of an Employer-Sponsored Health Plan
  • Notice 2012-17, Frequently Asked Questions from Employers Regarding Automatic Enrollment, Employer Shared responsibility, and Waiting Periods
  • Notice 2012-9, Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage
  • Notice 2012-4, Certain Filing Changes for Tax-Exempt Organizations
  • Notice 2011-92, Branded Prescription Drug Fee; Guidance for the 2012 Fee Year
  • Notice 2011-73, Request for Comments on Health Coverage Affordability Safe Harbor for Employers (Section 4980H)
  • Notice Soliciting Comments on Summary of Benefits and Coverage and Uniform Glossary — Templates, Instructions, and Related Materials Under the Public Health Service Act
  • Notice 2011-52, Notice and Request for Comments Regarding the Community Health Needs Assessment Requirements for Tax-exempt Hospitals
  • Notice 2011-51, Extension of Interim Guidance on Modification of Section 833 Treatment of Certain Health Organizations
  • Notice 2011-46, Deferral of Dates Related to the 2011 Branded Prescription Drug Fee
  • Notice 2011-36, Request for Comments on Shared Responsibility for Employers Regarding Health Coverage (Section 4980H)
  • Notice 2011-35, Request for Comments on Funding of Patient-Centered Outcomes Research Through Fees Payable by Issuers of Health Insurance Policies and Self-Insured Health Plan Sponsors
  • Notice 2011-28, Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage
  • Notice 2011-23, Request for Comments Regarding Application of § 501(c)(29) of the Internal Revenue Code
  • Notice 2011-20, which solicits written comments regarding what additional guidance, if any, is needed for tax-exempt organizations participating in the Medicare shared savings program (MSSP) through an accountable care organization (ACO).
  • Notice 2011-5, Section 105: Amounts Received under Accident and Health Plans; Section 106: Contributions by Employers to Accident and Health Plans; Section 125: Cafeteria Plans
  • Notice 2011-4, Certain Changes in Method of Accounting for Organizations to which Section 833 Applies
  • Notice 2011-2, Guidance on the Application of Section 162(m)(6)
  • Notice 2011-1, Affordable Care Act Nondiscrimination Provisions Applicable to Insured Group Health Plans
  • Notice 2010-89, Request for Comments Regarding the Excise Tax on Medical Devices
  • Notice 2010-82, Tax Credit for Employee Health Insurance Expenses of Small Employers
  • Notice 2010-79, Modification of Section 833 Treatment of Certain Health Organizations
  • Notice 2010-71, Branded Prescription Drug Sales
  • Notice 2010-69, Interim Relief with Respect to Form W-2 Reporting of the Cost of Coverage of Group Health Insurance Under § 6051(a)(14)
  • Notice 2010-66, Interim Guidance on the Adoption Credit.
  • Notice 2010-63, Request for Comments on Requirements Prohibiting Discrimination in Favor of Highly Compensated Individuals in Insured Group Health Plans
  • Notice 2010-59, IRS Issues Guidance Explaining 2011 Changes to Flexible Spending Arrangements
  • Notice 2010-51, Information Reporting Under the Amendments to Section 6041 for Payments to Corporations and Payments of Gross Proceeds and With Respect to Property (Note: The amendments referenced in this notice were repealed in April 2011.)
  • Notice 2010-45, Qualifying Therapeutic Discovery Project Credit
  • Notice 2010-44, Tax Credit for Employee Health Insurance Expenses of Small Employers
  • Notice 2010-39, Request for Comments Regarding Additional Requirements for Tax-Exempt Hospitals
  • Notice 2010-38, Tax Treatment of Health Care Benefits Provided With Respect to Children Under Age 27
  • Notice Requesting Information Regarding Value-Based Insurance Design in Connection With Preventive Care Benefits
  • Notice of Availability of Interim Procedures for Federal External Review and Model Notices Relating to Internal Claims and Appeals and External Review Under the Patient Protection and Affordable Care Act
  • Notice on Medical Loss Ratios Requesting Comments Regarding Section 2718 of the Public Health Service Act Regulations

Regulations

  • REG-141036–13, Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility Payment for Individuals
  • REG-143172-13, Amendments to Excepted Benefits
  • REG-130843-13, Net Investment Income Tax
  • REG-136630-12, Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans
  • REG-132455-11, Information Reporting of Minimum Essential Coverage
  • REG-113792-13, Tax Credit for Employee Health Insurance Expenses of Small Employers
  • REG-115300-13, Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return.
  • REG-120391-10 (TD 9624), NPRM on Coverage of Certain Preventive Services under the ACA
  • REG-140789-12, Information Reporting for Affordable Insurance Exchanges
  • REG-126633-12, Computation of, and Rules Relating to, Medical Loss Ratio
  • REG-125398-12, Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit
  • REG-106499-12, Community Health Needs Assessments for Charitable Hospitals
  • REG-106796-12, The $500,000 Deduction Limitation for Remuneration Provided by Certain Health Insurance Providers
  • REG-122706-12, Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
  • REG-118315-12, Health Insurance Providers Fee; Notice of proposed rulemaking and notice of public hearing
  • REG-148500-12, Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
  • REG-138006-12, Shared Responsibility for Employers Regarding Health Coverage
  • REG-130507-11, Net Investment Income
  • REG-130074-11, Rules Relating to Additional Medicare Tax
  • REG-122707-12, Incentives for Nondiscriminatory Wellness Programs in Group Health Plans
  • REG-130266-11, Additional Requirements for Charitable Hospitals
  • REG-119632-11, Regulations Pertaining to the Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability Programs
  • REG-136008-11, Fees on Health Insurance Policies and Self-Insured Plans for the Patient-Centered Outcomes Research Trust Fund
  • REG-120391-10, ANPRM requesting comments on alternative ways to meet preventive services requirements by religious organization that objects to the coverage of contraceptive services for religious reasons.
  • REG-125592-10 (TD 9532), Requirements for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protection and Affordable Care Act — NPRM for Amendment
  • REG-135071-11, Application for Recognition as a 501(c)(29) Organization
  • REG-113770-10, Taxable Medical Devices
  • REG-140038-10, Disclosures of the Summary of Benefits and Coverage and the Uniform Glossary for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets under the Patient Protection and Affordable Care Act
  • REG-131491-10, Health Insurance Premium Tax Credit
  • REG-112805-10 (TD 9544), Branded Prescriptions Drug Fee
  • REG-120391-10 (TD 9541), Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the Patient Protection and Affordable Care Act - NPRM for Amendment
  • REG-118412-10 (TD 9506), Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act - NPRM for Amendment
  • REG-125592-10 (TD 9494), Appeals Regulations under the Public Health Services Act section 2719
  • REG-120391-10 (TD 9493), Requirement for Group Health Plans and Health Insurance Issuers to Provide Coverage of Preventive Services under the Patient Protection and Affordable Care Act
  • REG-120399-10 (TD 9491), Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections
  • REG-118412-10 (TD 9489), Group Health Plans and Health Insurance Coverage Rules Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act
  • REG-112841-10 (TD 9486), Indoor Tanning Services, Cosmetic Services; Excise Taxes
  • REG-114494-10 (TD 9482), Group Health Plans and Health Insurance Issuers Providing Dependent Coverage of Children to Age 26

Revenue Procedures

  • Revenue Procedure 2012-11 sets forth procedures for issuing determination letters and rulings on the exempt status of qualified nonprofit health insurance issuers (QNHIIs) described in § 501(c)(29) of the Internal Revenue Code (Code).
  • Revenue Procedure 2011-52, Administrative, Procedural, and Miscellaneous. Section 3, Adoption credit
  • Revenue Procedure 2011-24 establishes a dispute resolution process for the preliminary fee calculation for the 2011 annual fee imposed on covered entities engaged in the business of manufacturing or importing branded prescription drugs.
  • Revenue Procedure 2010-35 modifies and supersedes sections 3.03 and 3.14 of Rev. Proc. 2009-50, 2009-45 I.R.B. 617, to reflect the statutory amendments to the adoption credit under § 36C (formerly § 23) and the exclusion for adoption assistance programs under § 137.
  • Revenue Procedure 2010-31 provides guidance on safe harbors for determining the finality of foreign adoptions for purposes of the adoption credit.

Revenue Rulings

Treasury Decisions (TD)

  • TD 9661, Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered Under Employer-Sponsored Plans
  • TD 9660, Information Reporting of Minimum Essential Coverage
  • TD 9656, Ninety-Day Waiting Period Limitation and Technical Amendments to Certain Health Coverage Requirements Under the Affordable Care Act
  • TD 9655, Shared Responsibility for Employers Regarding Health Coverage
  • TD 9651, Computation of, and Rules Relating to, Medical Loss Ratio
  • TD 9645, Rules Relating to Additional Medicare Tax
  • TD 9644, Net Investment Income Tax
  • TD 9643, Health Insurance Providers Fee
  • TD 9632, Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage
  • TD 9629, Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return
  • TD 9628, Regulations Pertaining to the Disclosure of Return Information to Carry Out Eligibility Requirements for Health Insurance Affordability Programs
  • TD 9624, Final Regulations on Coverage of Certain Preventive Services under the ACA
  • TD 9621, Final Regulations on Indoor Tanning Services; Excise Taxes
  • TD 9620, Incentives for Nondiscriminatory Wellness Programs in Group Health Plans
  • TD 9611, Final regulations providing guidance to individuals related to employees who may enroll in eligible employer-sponsored coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges and claim the premium tax credit.
  • TD 9604, Taxable Medical Devices
  • TD 9602, Fees on Health Insurance Policies and Self-Insured Plans for Patient-Centered Outcomes Research Trust Fund
  • TD 9590, Health Insurance Premium Tax Credit
  • TD 9578, Final Regulations Authorizing the Exemption of Group Health Plans and Group Health Insurance Coverage Sponsored by Certain Religious Employers from Having to Cover Certain Preventive Health Services under Provisions of the Patient Protection and Affordable Care Act
  • TD 9574, Application for Recognition as a 501(c)(29) Organization
  • TD 9575, Summary of Benefits and Coverage and Uniform Glossary for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets under the Patient Protection and Affordable Care Act
  • TD 9544, Branded Prescription Drug Fee
  • TD 9541, Amendment to Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services under the Patient Protection and Affordable Care Act
  • TD 9532, Amendment to Interim Final Regulations Implementing the Requirements Regarding Internal Claims and Appeals and External Review Processes for Group Health Plans and Health Insurance Coverage in the Group and Individual Markets
  • TD 9506, Amendment to the Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act
  • TD 9494, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protection and Affordable Care Act
  • TD 9493, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Coverage of Preventive Services Under the Patient Protection and Affordable Care Act
  • TD 9491, Patient Protection and Affordable Care Act: Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions, and Patient Protections
  • TD 9489, Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act
  • TD 9486, Final and Temporary Regulations for Indoor Tanning Services; Cosmetic Services; Excise Taxes
  • TD 9482, Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Dependent Coverage of Children to Age 26 under the Patient Protection and Affordable Care Act

Related Items:

Page Last Reviewed or Updated: 28-Mar-2014

 

The Tax Form 1040 2012

Tax form 1040 2012 Publication 501 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Tax form 1040 2012 Tax questions. Tax form 1040 2012 Useful Items - You may want to see: What's New Who must file. Tax form 1040 2012   In some cases, the amount of income you can receive before you must file a tax return has increased. Tax form 1040 2012 Table 1 shows the filing requirements for most taxpayers. Tax form 1040 2012 Exemption amount. Tax form 1040 2012  The amount you can deduct for each exemption has increased. Tax form 1040 2012 It was $3,800 for 2012. Tax form 1040 2012 It is $3,900 for 2013. Tax form 1040 2012 Exemption phaseout. Tax form 1040 2012  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Tax form 1040 2012 For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Tax form 1040 2012 See Phaseout of Exemptions , later. Tax form 1040 2012 Standard deduction increased. Tax form 1040 2012   The standard deduction for some taxpayers who do not itemize their deductions on Schedule A of Form 1040 is higher for 2013 than it was for 2012. Tax form 1040 2012 The amount depends on your filing status. Tax form 1040 2012 You can use the 2013 Standard Deduction Tables near the end of this publication to figure your standard deduction. Tax form 1040 2012 Same-sex marriages. Tax form 1040 2012 . Tax form 1040 2012  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Tax form 1040 2012 See Same-sex marriage under Marital Status, later. Tax form 1040 2012 If you meet certain requirements, you may be able to file amended returns to change your filing status for some earlier years. Tax form 1040 2012 For details on filing amended returns, see Joint Return After Separate Returns . Tax form 1040 2012 Reminders Future developments. Tax form 1040 2012  Information about any future developments affecting Publication 501 (such as legislation enacted after we release it) will be posted at www. Tax form 1040 2012 irs. Tax form 1040 2012 gov/pub501. Tax form 1040 2012 Taxpayer identification number for aliens. Tax form 1040 2012   If you are a nonresident or resident alien and you do not have and are not eligible to get a social security number (SSN), you must apply for an individual taxpayer identification number (ITIN). Tax form 1040 2012 Your spouse also may need an ITIN if he or she does not have and is not eligible to get an SSN. Tax form 1040 2012 See Form W-7, Application for IRS Individual Taxpayer Identification Number. Tax form 1040 2012 Also, see Social Security Numbers for Dependents , later. Tax form 1040 2012 Photographs of missing children. Tax form 1040 2012   The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax form 1040 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax form 1040 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 form 1040 2012 Introduction This publication discusses some tax rules that affect every person who may have to file a federal income tax return. Tax form 1040 2012 It answers some basic questions: who must file; who should file; what filing status to use; how many exemptions to claim; and the amount of the standard deduction. Tax form 1040 2012 Who Must File explains who must file an income tax return. Tax form 1040 2012 If you have little or no gross income, reading this section will help you decide if you have to file a return. Tax form 1040 2012 Who Should File helps you decide if you should file a return, even if you are not required to do so. Tax form 1040 2012 Filing Status helps you determine which filing status to use. Tax form 1040 2012 Filing status is important in determining whether you must file a return and whether you may claim certain deductions and credits. Tax form 1040 2012 It also helps determine your standard deduction and tax rate. Tax form 1040 2012 Exemptions, which reduce your taxable income, are discussed in Exemptions . Tax form 1040 2012 Exemptions for Dependents explains the difference between a qualifying child and a qualifying relative. Tax form 1040 2012 Other topics include the social security number requirement for dependents, the rules for multiple support agreements, and the rules for divorced or separated parents. Tax form 1040 2012 Phaseout of Exemptions explains how to determine whether you must reduce the dollar amount of exemptions you claim and, if so, the amount of the reduction. Tax form 1040 2012 Standard Deduction gives the rules and dollar amounts for the standard deduction — a benefit for taxpayers who do not itemize their deductions. Tax form 1040 2012 This section also discusses the standard deduction for taxpayers who are blind or age 65 or older, as well as special rules that limit the standard deduction available to dependents. Tax form 1040 2012 In addition, this section helps you decide whether you would be better off taking the standard deduction or itemizing your deductions. Tax form 1040 2012 How To Get Tax Help explains how to get tax help from the IRS. Tax form 1040 2012 This publication is for U. Tax form 1040 2012 S. Tax form 1040 2012 citizens and resident aliens only. Tax form 1040 2012 If you are a resident alien for the entire year, you must follow the same tax rules that apply to U. Tax form 1040 2012 S. Tax form 1040 2012 citizens. Tax form 1040 2012 The rules to determine if you are a resident or nonresident alien are discussed in chapter 1 of Publication 519, U. Tax form 1040 2012 S. Tax form 1040 2012 Tax Guide for Aliens. Tax form 1040 2012 Nonresident aliens. Tax form 1040 2012    If you were a nonresident alien at any time during the year, the rules and tax forms that apply to you may be different from those that apply to U. Tax form 1040 2012 S. Tax form 1040 2012 citizens. Tax form 1040 2012 See Publication 519. Tax form 1040 2012 Comments and suggestions. Tax form 1040 2012    We welcome your comments about this publication and your suggestions for future editions. Tax form 1040 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax form 1040 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax form 1040 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax form 1040 2012   You can send your comments from www. Tax form 1040 2012 irs. Tax form 1040 2012 gov/formspubs. Tax form 1040 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications. Tax form 1040 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 form 1040 2012 Ordering forms and publications. Tax form 1040 2012    Visit www. Tax form 1040 2012 irs. Tax form 1040 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 form 1040 2012 Internal Revenue Service 1201 N. Tax form 1040 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax form 1040 2012    If you have a tax question, check the information available on IRS. Tax form 1040 2012 gov or call 1-800-829-1040. Tax form 1040 2012 We cannot answer tax questions sent to either of the above addresses. Tax form 1040 2012 Useful Items - You may want to see: Publication 559 Survivors, Executors, and Administrators 929 Tax Rules for Children and Dependents Form (and Instructions) 1040X Amended U. Tax form 1040 2012 S. Tax form 1040 2012 Individual Income Tax Return 2848 Power of Attorney and Declaration of Representative 8332 Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent 8814 Parents' Election To Report Child's Interest and Dividends Prev  Up  Next   Home   More Online Publications