Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Where To File 2012 Form 1040

2009 Amended Tax Return InstructionsHow To Amend A Tax Return 2012Free 1040x Filing2011 1040ez Federal Income Tax Filing OnlineTax Act 20092005 Tax SoftwareUs Government Form 1040xIncome Tax SoftwareFederal Form 1040xHandr Block Free File2011 Irs Form 1040ez2011 Income Tax Forms 1040ezFile 1040ezFree State Tax E FileFiling 1040x OnlineIrs Forms Amended Return InstructionsFiling Form 1040ezHow To Amend A Prior Year Tax Return1040 State Tax Form1040ezHow To Fill Out Amended Tax Return2011 Tax Forms 1040aAmended Tax Returns More:label_amended_20tax_20returns More:taxesAmendment Tax ReturnFree E File And Free State Tax Filing1040nr Ez DownloadCan I Efile A 1040xFederal Ez Tax FormFree Turbo Tax 2013 Download2010 Form 1040Can You Refile Taxes2012 Tax Form 1040 EzIrs Ez1040 EsIrs Tax Extension FormsFree State Tax Extension1040 Ez Tax Form 2012Did Not File 2011 TaxesIrs Ez Tax FormMyfreetax

Where To File 2012 Form 1040

Where to file 2012 form 1040 Part Three -   Gains and Losses The four chapters in this part discuss investment gains and losses, including how to figure your basis in property. Where to file 2012 form 1040 A gain from selling or trading stocks, bonds, or other investment property may be taxed or it may be tax free, at least in part. Where to file 2012 form 1040 A loss may or may not be deductible. Where to file 2012 form 1040 These chapters also discuss gains from selling property you personally use — including the special rules for selling your home. Where to file 2012 form 1040 Nonbusiness casualty and theft losses are discussed in chapter 25 in Part Five. Where to file 2012 form 1040 Table of Contents 13. Where to file 2012 form 1040   Basis of PropertyIntroduction Useful Items - You may want to see: Cost BasisReal Property Adjusted BasisIncreases to Basis Decreases to Basis Basis Other Than CostProperty Received for Services Taxable Exchanges Involuntary Conversions Nontaxable Exchanges Property Transferred From a Spouse Property Received as a Gift Inherited Property Property Changed From Personal to Business or Rental Use Stocks and Bonds 14. Where to file 2012 form 1040   Sale of PropertyReminder Introduction Useful Items - You may want to see: Sales and TradesWhat Is a Sale or Trade? How To Figure Gain or Loss Nontaxable Trades Transfers Between Spouses Related Party Transactions Capital Gains and LossesCapital or Ordinary Gain or Loss Capital Assets and Noncapital Assets Holding Period Nonbusiness Bad Debts Wash Sales Rollover of Gain From Publicly Traded Securities 15. Where to file 2012 form 1040   Selling Your HomeReminder Introduction Useful Items - You may want to see: Main Home Figuring Gain or LossSelling Price Amount Realized Adjusted Basis Amount of Gain or Loss Dispositions Other Than Sales Determining Basis Excluding the GainMaximum Exclusion Ownership and Use Tests Reduced Maximum Exclusion Business Use or Rental of Home Reporting the SaleSeller-financed mortgage. Where to file 2012 form 1040 More information. Where to file 2012 form 1040 Special SituationsException for sales to related persons. Where to file 2012 form 1040 Recapturing (Paying Back) a Federal Mortgage Subsidy 16. Where to file 2012 form 1040   Reporting Gains and Losses What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. Where to file 2012 form 1040 Exception 2. Where to file 2012 form 1040 File Form 1099-B or Form 1099-S with the IRS. Where to file 2012 form 1040 Capital Losses Capital Gain Tax Rates Prev  Up  Next   Home   More Online Publications
Español

We've designed USA.gov to let you change its text size through your web browser's settings. Most browsers include functionality to let you increase or decrease the text on a web page. For example, to increase text size:

Chrome

In the Page menu, select Zoom. Zoom > Larger

Firefox

In the View menu, select Zoom. View > Zoom > Zoom In

Internet Explorer

In the View menu, select Text Size. View > Text Size > Largest

Netscape

In the View menu, select Text Size. View > Text Size > Increase

Macintosh shortcut: Command+

Windows Shortcut: Ctrl++

Opera

In the View menu, select Zoom. View > Zoom > %

Macintosh Shortcut: Command+

Windows Shortcut: + or 0

Safari

In the View menu, select Make Text Bigger. View > Make Text Bigger
Macintosh Shortcut: Command+

No Web Browser Endorsement

We at USA.gov do not endorse specific web browsers and do not recommend one browser over another. While some common browsers are included in this page, mention of a specific browser does not imply endorsement or recommendation.

USA.gov Accessibility Policy

We're committed to providing access to all individuals—with or without disabilities—seeking information on USA.gov. To provide this information, we've built USA.gov to comply with Section 508 of the Rehabilitation Act (as amended). Section 508 requires that all individuals with disabilities have access to and use of information and data comparable to that provided to individuals without disabilities, unless an undue burden would be imposed on us.

If you use assistive technology (such as a screen reader, mouth stick, voice recognition software, etc.) and have difficulty accessing information on USA.gov, please contact us and provide the URL (web address) of the material you tried to access, the problem you experienced, and your contact information. We will contact you and attempt to provide the information you’re seeking.

The Where To File 2012 Form 1040

Where to file 2012 form 1040 14. Where to file 2012 form 1040   Penalties and Interest Table of Contents Penalties and interest may result from any of the following acts. Where to file 2012 form 1040 Failing to collect and pay over tax as the collecting agent (see Trust fund recovery penalty, later). Where to file 2012 form 1040 Failing to keep adequate records. Where to file 2012 form 1040 Failing to file returns. Where to file 2012 form 1040 Failing to pay taxes. Where to file 2012 form 1040 Filing returns late. Where to file 2012 form 1040 Filing false or fraudulent returns. Where to file 2012 form 1040 Paying taxes late. Where to file 2012 form 1040 Failing to make deposits. Where to file 2012 form 1040 Depositing taxes late. Where to file 2012 form 1040 Making false statements relating to tax. Where to file 2012 form 1040 Failing to register. Where to file 2012 form 1040 Misrepresenting that tax is excluded from the price of an article. Where to file 2012 form 1040 Failure to register. Where to file 2012 form 1040   The penalty for failure to register if you are required to register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. Where to file 2012 form 1040 Claims. Where to file 2012 form 1040   There are criminal penalties for false or fraudulent claims. Where to file 2012 form 1040 In addition, any person who files a refund claim, discussed earlier, for an excessive amount (without reasonable cause) may have to pay a penalty. Where to file 2012 form 1040 An excessive amount is the amount claimed that is more than the allowable amount. Where to file 2012 form 1040 The penalty is the greater of two times the excessive amount or $10. Where to file 2012 form 1040 Trust fund recovery penalty. Where to file 2012 form 1040   If you provide taxable communications, air transportation services, or indoor tanning services, you have to collect excise taxes (as discussed earlier) from those persons who pay you for those services. Where to file 2012 form 1040 You must pay over these taxes to the U. Where to file 2012 form 1040 S. Where to file 2012 form 1040 Government. Where to file 2012 form 1040   If you willfully fail to collect or pay over these taxes, or if you evade or defeat them in any way, the trust fund recovery penalty may apply. Where to file 2012 form 1040 Willfully means voluntarily, consciously, and intentionally. Where to file 2012 form 1040 The trust fund recovery penalty equals 100% of the taxes not collected or not paid over to the U. Where to file 2012 form 1040 S. Where to file 2012 form 1040 Government. Where to file 2012 form 1040   The trust fund recovery penalty may be imposed on any person responsible for collecting, accounting for, and paying over these taxes. Where to file 2012 form 1040 If this person knows that these required actions are not taking place for whatever reason, the person is acting willfully. Where to file 2012 form 1040 Paying other expenses of the business instead of paying the taxes is willful behavior. Where to file 2012 form 1040   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, or any other person who had responsibility for certain aspects of the business and financial affairs of the employer (or business). Where to file 2012 form 1040 This may include accountants, trustees in bankruptcy, members of a board, banks, insurance companies, or sureties. Where to file 2012 form 1040 The responsible person could even be another corporation—in other words, anyone who has the duty and the ability to direct, account for, or pay over the money. Where to file 2012 form 1040 Having signature power on the business checking account could be a significant factor in determining responsibility. Where to file 2012 form 1040 Prev  Up  Next   Home   More Online Publications