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Tax Return 2012 Form

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Tax Return 2012 Form

Tax return 2012 form Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Tax return 2012 form Tax questions. Tax return 2012 form Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. Tax return 2012 form This publication has information on business income, expenses, and tax credits that may help you file your income tax return. Tax return 2012 form Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. Tax return 2012 form Sole proprietor. Tax return 2012 form   A sole proprietor is someone who owns an unincorporated business by himself or herself. Tax return 2012 form However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. Tax return 2012 form Trade or business. Tax return 2012 form    A trade or business is generally an activity carried on to make a profit. Tax return 2012 form The facts and circumstances of each case determine whether or not an activity is a trade or business. Tax return 2012 form You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. Tax return 2012 form You do need to make ongoing efforts to further the interests of your business. Tax return 2012 form   You do not have to carry on regular full-time business activities to be self-employed. Tax return 2012 form Having a part-time business in addition to your regular job or business may be self-employment. Tax return 2012 form Independent contractor. Tax return 2012 form    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. Tax return 2012 form However, whether they are independent contractors or employees depends on the facts in each case. Tax return 2012 form The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. Tax return 2012 form The earnings of a person who is working as an independent contractor are subject to self-employment tax. Tax return 2012 form For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. Tax return 2012 form Statutory employee. Tax return 2012 form   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. Tax return 2012 form Statutory employees use Schedule C or C-EZ to report their wages and expenses. Tax return 2012 form Limited liability company (LLC). Tax return 2012 form   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. Tax return 2012 form Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. Tax return 2012 form An owner who is an individual may use Schedule C or C-EZ. Tax return 2012 form Business owned and operated by spouses. Tax return 2012 form   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. Tax return 2012 form Do not use Schedule C or C-EZ. Tax return 2012 form Instead, file Form 1065, U. Tax return 2012 form S. Tax return 2012 form Return of Partnership Income. Tax return 2012 form For more information, see Publication 541, Partnerships. Tax return 2012 form    Exception—Community income. Tax return 2012 form If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. Tax return 2012 form S. Tax return 2012 form possession, you can treat the business either as a sole proprietorship or a partnership. Tax return 2012 form The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. Tax return 2012 form A change in your reporting position will be treated as a conversion of the entity. Tax return 2012 form    Exception—Qualified joint venture. Tax return 2012 form If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. Tax return 2012 form Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. Tax return 2012 form For an explanation of "material participation," see the Instructions for Schedule C, line G. Tax return 2012 form   To make this election, you must divide all items of income, gain, loss, deduction, and credit attributable to the business between you and your spouse in accordance with your respective interests in the venture. Tax return 2012 form Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. Tax return 2012 form For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. Tax return 2012 form This publication does not cover the topics listed in the following table. Tax return 2012 form    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. Tax return 2012 form   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. Tax return 2012 form After each question is the location in this publication where you will find the related discussion. Tax return 2012 form Table A. Tax return 2012 form What You Need To Know About Federal Taxes (Note. Tax return 2012 form The following is a list of questions you may need to answer so you can fill out your federal income tax return. Tax return 2012 form Chapters are given to help you find the related discussion in this publication. Tax return 2012 form ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. Tax return 2012 form What forms must I file?   See chapter 1. Tax return 2012 form What must I do if I have employees?   See Employment Taxes in chapter 1. Tax return 2012 form Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. Tax return 2012 form What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. Tax return 2012 form What kinds of business income do I have to report on my tax return?   See chapter 5. Tax return 2012 form What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. Tax return 2012 form What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. Tax return 2012 form What happens if I have a business loss? Can I deduct it?   See chapter 9. Tax return 2012 form What must I do if I disposed of business property during the year?   See chapter 3. Tax return 2012 form What are my rights as a taxpayer?   See chapter 11. Tax return 2012 form Where do I go if I need help with federal tax matters?   See chapter 12. Tax return 2012 form IRS mission. Tax return 2012 form   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. Tax return 2012 form Comments and suggestions. Tax return 2012 form   We welcome your comments about this publication and your suggestions for future editions. Tax return 2012 form   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Tax return 2012 form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax return 2012 form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax return 2012 form   You can send your comments from www. Tax return 2012 form irs. Tax return 2012 form gov/formspubs/. Tax return 2012 form Click on “More Information” then on “Comment on Tax Forms and Publications. Tax return 2012 form ”   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 return 2012 form Ordering forms and publications. Tax return 2012 form   Visit  www. Tax return 2012 form irs. Tax return 2012 form 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 return 2012 form  Internal Revenue Service 1201 N. Tax return 2012 form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax return 2012 form   If you have a tax question, check the information available on IRS. Tax return 2012 form gov or call 1-800-829-1040. Tax return 2012 form We cannot answer tax questions sent to either of the above addresses. Tax return 2012 form Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. Tax return 2012 form irs. Tax return 2012 form gov/pub334. Tax return 2012 form What's New for 2013 The following are some of the tax changes for 2013. Tax return 2012 form For information on other changes, go to IRS. Tax return 2012 form gov. Tax return 2012 form Tax rates. Tax return 2012 form . Tax return 2012 form  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. Tax return 2012 form 4%. Tax return 2012 form The Medicare part of the tax remains at 2. Tax return 2012 form 9%. Tax return 2012 form As a result, the self-employment tax is 15. Tax return 2012 form 3%. Tax return 2012 form Maximum net earnings. Tax return 2012 form  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. Tax return 2012 form There is no maximum limit on earnings subject to the Medicare part. Tax return 2012 form Standard mileage rate. Tax return 2012 form  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Tax return 2012 form 5 cents per mile. Tax return 2012 form For more information, see Car and Truck Expenses in chapter 8. Tax return 2012 form Simplified method for business use of home deduction. Tax return 2012 form . Tax return 2012 form  The IRS now provides a simplified method to determine your expenses for business use of your home. Tax return 2012 form For more information, see Business Use of Your Home in chapter 8. Tax return 2012 form What's New for 2014 The following are some of the tax changes for 2014. Tax return 2012 form For information on other changes, go to IRS. Tax return 2012 form gov. Tax return 2012 form Standard mileage rate. Tax return 2012 form  For 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Tax return 2012 form Self-employment tax. Tax return 2012 form  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. Tax return 2012 form Reminders Accounting methods. Tax return 2012 form  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. Tax return 2012 form For more information, see Inventories in chapter 2. Tax return 2012 form Reportable transactions. Tax return 2012 form  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. Tax return 2012 form You may have to pay a penalty if you are required to file Form 8886 but do not do so. Tax return 2012 form You may also have to pay interest and penalties on any reportable transaction understatements. Tax return 2012 form Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. Tax return 2012 form For more information, see the Instructions for Form 8886. Tax return 2012 form Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax return 2012 form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax return 2012 form 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 return 2012 form Prev  Up  Next   Home   More Online Publications
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Utilities

In many states, consumers can choose their telephone and energy service provider. Contact your state utility commission to find out whether you have a choice. Some commissions will provide a list of service providers and advice on making a choice, and most state utility commissions will take any complaints you have concerning utility sales and service.

Starting Utility Service

When you move into a new home or apartment, you may also be required to have the utilities (electricity, gas, water, waste removal, and cable) turned on in your name. Your city or county government may handle some services, such as water, sewer, and garbage collection. If you live in an apartment or are leasing a house from a homeowner, the landlord may handle this for you, but that is not required. If you request service, provide as much advance notice to the utility company as you can, at least one week in advance of the date you need service to start. Also, if you are relocating, don’t forget to have service turned off at your old address. Each company may require you to pay a fee to start service. You may also be required to pay a deposit or allow the company to check your credit to establish service at your home. If any of these companies fails to meet its service requirements, file a complaint with the company; you may be able to get a refund of your installation fee. If that doesn’t work, contact your state’s utility commission.

Billing

Once you have established service, you should start receiving your bills at regular intervals, normally monthly or quarterly. Utility bills are based on the amount of energy or water you actually use. However, if you live in an apartment complex, the amount you pay for some utilities may be prorated or split, based on a mathematical formula, among all of the residents in your community, no matter how energy conscious you are. If the amount of energy varies by season, you may decide to sign up for a budget billing program. These programs allow you to smooth out your monthly payments by paying more in lighter-use months, so your bills are still manageable in months with heavier use. Contact your utility companies to sign up for these programs. To learn ways to save on your energy bill, check with Environmental Protection Agency.
In addition to your actual service, you may have other fees on your bill, such as administrative fees, public surcharges, or local taxes. Contact the service provider if you see charges you don’t understand or didn’t authorize, or if you have difficulty making timely payments.
If you have difficulty paying your bills, especially for electricity or gas, help is available. Contact the company to find out if it has a program in place to help consumers. Also, your state’s utility commission may sponsor a program to either reduce your bill or make your payments based on a set amount of your income each month. Programs like these from utility companies and local government are usually based on your income.

The Tax Return 2012 Form

Tax return 2012 form Publication 515 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Tax return 2012 form Tax questions. Tax return 2012 form Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 515, such as legislation enacted after it was published, go to www. Tax return 2012 form irs. Tax return 2012 form gov/pub515. Tax return 2012 form What's New Deposit interest paid to certain nonresident alien individuals. Tax return 2012 form  New rules apply to reporting of deposit interest paid to certain nonresident alien individuals on or after January 1, 2013. Tax return 2012 form Deposit interest of $10 or more paid to certain nonresident alien individuals must be reported on Form 1042–S. Tax return 2012 form See Deposit interest paid to certain nonresident alien individuals in 2013. Tax return 2012 form Portfolio interest. Tax return 2012 form . Tax return 2012 form  The rules determining whether interest is considered portfolio interest changed for obligations issued after March 18, 2012. Tax return 2012 form Generally, interest paid on nonregistered (bearer) bonds will not be treated as portfolio interest. Tax return 2012 form See Portfolio interest. Tax return 2012 form U. Tax return 2012 form S. Tax return 2012 form real property interest. Tax return 2012 form  Generally, the treatment of a regulated investment company (RIC) as a qualified investment entity (QIE) was scheduled to expire at the end of 2011. Tax return 2012 form The provision has been extended through 2013. Tax return 2012 form The special rules that apply to distributions from a QIE attributable to the gain from the sale or exchange of a U. Tax return 2012 form S. Tax return 2012 form real property interest will continue to apply to any distribution from a RIC. Tax return 2012 form See Qualified investment entities under U. Tax return 2012 form S. Tax return 2012 form Real Property Interest. Tax return 2012 form Interest-related dividends and short-term capital gain dividends received from mutual funds. Tax return 2012 form  The exemption from withholding on certain interest-related dividends and short-term capital gain dividends paid by a mutual fund or other regulated investment company was scheduled to expire at the end of 2011. Tax return 2012 form These provisions have been extended through 2013. Tax return 2012 form Partnership withholding rate on effectively connected income. Tax return 2012 form  For 2013, the rate for withholding on noncorporate partners has increased to 39. Tax return 2012 form 6%. Tax return 2012 form The rate for corporate partners remains 35%. Tax return 2012 form Reminders Exemption from requirement to withhold for certain payments to qualified securities lenders. Tax return 2012 form  If you made U. Tax return 2012 form S. Tax return 2012 form -source substitute dividend payments to qualified securities lenders, and these payments are part of a chain of substitute dividend payments, you may be exempt from withholding tax on the payments. Tax return 2012 form See Amounts paid to qualified securities lenders . Tax return 2012 form Electronic deposits. Tax return 2012 form  You must make all deposits of taxes electronically. Tax return 2012 form Substitute forms. Tax return 2012 form  Any substitute forms you use must comply with the requirements in Publication 1179, General Rules and Specifications for Substitute Forms 1096, 1098, 1099, 5498, and Certain Other Information Returns. Tax return 2012 form If they do not, the forms may be rejected as incorrect and the IRS may impose penalties. Tax return 2012 form See Penalties. Tax return 2012 form Filing electronically. Tax return 2012 form  If you file Form 1042-S electronically, you will use the Filing Information Returns Electronically (FIRE) system. Tax return 2012 form You get to the system through the Internet at fire. Tax return 2012 form irs. Tax return 2012 form gov. Tax return 2012 form For files submitted on the FIRE system, it is the responsibility of the filer to verify the results of the transmission within 5 business days. Tax return 2012 form The IRS will not mail error reports for files that are bad. Tax return 2012 form Qualified intermediaries. Tax return 2012 form  A branch of a financial institution may not act as a qualified intermediary in a country that does not have approved know-your-customer rules. Tax return 2012 form See Qualified intermediary under Foreign Intermediaries. Tax return 2012 form Requests for extensions on Form 8809 must be filed electronically. Tax return 2012 form  Requests on Form 8809 for an extension of time to file Form 1042–S must be made electronically if the request is for more than one payer. Tax return 2012 form See Extension to file Form 1042-S with the IRS. Tax return 2012 form Photographs of missing children. Tax return 2012 form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Tax return 2012 form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Tax return 2012 form 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 return 2012 form Introduction This publication is for withholding agents who pay income to foreign persons, including nonresident aliens, foreign corporations, foreign partnerships, foreign trusts, foreign estates, foreign governments, and international organizations. Tax return 2012 form Specifically, it describes the persons responsible for withholding (withholding agents), the types of income subject to withholding, and the information return and tax return filing obligations of withholding agents. Tax return 2012 form In addition to discussing the rules that apply generally to payments of U. Tax return 2012 form S. Tax return 2012 form source income to foreign persons, it also contains sections on the withholding that applies to the disposition of U. Tax return 2012 form S. Tax return 2012 form real property interests and the withholding by partnerships on income effectively connected with the active conduct of a U. Tax return 2012 form S. Tax return 2012 form trade or business. Tax return 2012 form Beginning in 2014, additional withholding rules become effective under Chapter 4 of the Internal Revenue Code as added by the Foreign Account Tax Compliance Act (FATCA). Tax return 2012 form U. Tax return 2012 form S. Tax return 2012 form withholding agents will be required to withhold on certain types of payments made to foreign financial institutions that do not enter into an agreement with the IRS. Tax return 2012 form For information on these provisions, go to www. Tax return 2012 form irs. Tax return 2012 form gov/fatca. Tax return 2012 form Comments and suggestions. Tax return 2012 form   We welcome your comments about this publication and your suggestions for future editions. Tax return 2012 form   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Tax return 2012 form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Tax return 2012 form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Tax return 2012 form   You can email us at taxforms@irs. Tax return 2012 form gov. Tax return 2012 form Please put “Publications Comment” on the subject line. Tax return 2012 form You can also send us comments from www. Tax return 2012 form irs. Tax return 2012 form gov/formspubs/. Tax return 2012 form Select “Comment on Tax Forms and Publications” under “Information About. Tax return 2012 form ”   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 return 2012 form Ordering forms and publications. Tax return 2012 form   Visit www. Tax return 2012 form irs. Tax return 2012 form 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 return 2012 form Internal Revenue Service 1201 N. Tax return 2012 form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Tax return 2012 form   If you have a tax question, check the information available on IRS. Tax return 2012 form gov or call 1-800-829-1040. Tax return 2012 form We cannot answer tax questions sent to either of the above addresses. Tax return 2012 form Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 51 (Circular A), Agricultural Employer's Tax Guide 519 U. Tax return 2012 form S. Tax return 2012 form Tax Guide for Aliens 901 U. Tax return 2012 form S. Tax return 2012 form Tax Treaties Form (and Instructions) SS-4 Application for Employer Identification Number W-2 Wage and Tax Statement W-4 Employee's Withholding Allowance Certificate W-4P Withholding Certificate for Pension or Annuity Payments W-7 Application for IRS Individual Taxpayer Identification Number W-8BEN Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding W-8ECI Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States W-8EXP Certificate of Foreign Government or Other Foreign Organization for United States Tax Withholding W-8IMY Certificate of Foreign Intermediary, Foreign Flow-Through Entity, or Certain U. Tax return 2012 form S. Tax return 2012 form Branches for United States Tax Withholding 941 Employer's QUARTERLY Federal Tax Return 1042 Annual Withholding Tax Return for U. Tax return 2012 form S. Tax return 2012 form Source Income of Foreign Persons 1042-S Foreign Person's U. Tax return 2012 form S. Tax return 2012 form Source Income Subject to Withholding 1042-T Annual Summary and Transmittal of Forms 1042-S See How To Get Tax Help at the end of this publication, for information about getting publications and forms. Tax return 2012 form Prev  Up  Next   Home   More Online Publications