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 Tax Return

1040ez Worksheet1040x 2012 Tax FormTurbotax 20091040ez Tax FormFile 2011 Tax Return LateIrs Gov Freefile State TaxesHow Do You File 2011 Taxes In 2013Cheapest State Tax Return1040 Form 2011File Irs ExtensionHandr BlockHr Block Free TaxesFile A 2012 Tax ReturnFiling My 2012 TaxesFree 2012 Tax Return SoftwareH & R Block TaxFiling ExtensionAmended Tax2012 Tax Forms Irs2012 Irs Tax Forms 1040aTurbotax Deluxe Federal E File 2012 For Pc DownloadTax Breaks For The UnemployedFree Tax ReturnsFile 2010 State Tax ReturnCan I Still File My 2012 Taxes1040a 2012Free Efile For 2012 Taxes1040nr Software1040x 2013 FormWww Irs Gov FreefileIrs Amendment Forms1040nr EPrint Free 1040ez Tax FormHr Block Tax PrepFederal Tax Forms 1040ezIrs Forms 2012How To File A 1040xFree Tax File1040es FormFree Irs Tax Filing 2012

Where To File 2012 Tax Return

Where to file 2012 tax return 4. Where to file 2012 tax return   Student Loan Interest Deduction Table of Contents Introduction Student Loan Interest DefinedQualified Student Loan Qualified Education Expenses Include As Interest Do Not Include As Interest When Must Interest Be Paid Can You Claim the DeductionNo Double Benefit Allowed Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Which Worksheet To Use Claiming the Deduction Introduction Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. Where to file 2012 tax return However, if your modified adjusted gross income (MAGI) is less than $75,000 ($155,000 if filing a joint return) there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. Where to file 2012 tax return For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. Where to file 2012 tax return This deduction can reduce the amount of your income subject to tax by up to $2,500 in 2013. Where to file 2012 tax return The student loan interest deduction is taken as an adjustment to income. Where to file 2012 tax return This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Where to file 2012 tax return This chapter explains: What type of loan interest you can deduct, Whether you can claim the deduction, What expenses you must have paid with the student loan, Who is an eligible student, How to figure the deduction, and How to claim the deduction. Where to file 2012 tax return Table 4-1. Where to file 2012 tax return Student Loan Interest Deduction at a Glance This table summarizes the features of the student loan interest deduction. Where to file 2012 tax return Do not rely on this table alone. Where to file 2012 tax return Refer to the text for complete details. Where to file 2012 tax return Feature   Description Maximum benefit   You can reduce your income subject to tax by up to $2,500. Where to file 2012 tax return Loan qualifications   Your student loan: •must have been taken out solely to pay qualified education expenses, and •cannot be from a related person or made under a qualified employer plan. Where to file 2012 tax return Student qualifications   The student must be: •you, your spouse, or your dependent, and  •enrolled at least half-time in a degree program. Where to file 2012 tax return Time limit on deduction   You can deduct interest paid during the remaining period of your student loan. Where to file 2012 tax return Limit on modified adjusted gross income (MAGI)   $155,000 if married filing a joint return; $75,000 if single, head of household, or qualifying widow(er). Where to file 2012 tax return Student Loan Interest Defined Student loan interest is interest you paid during the year on a qualified student loan. Where to file 2012 tax return It includes both required and voluntary interest payments. Where to file 2012 tax return Qualified Student Loan This is a loan you took out solely to pay qualified education expenses (defined later) that were: For you, your spouse, or a person who was your dependent when you took out the loan, Paid or incurred within a reasonable period of time before or after you took out the loan, and For education provided during an academic period for an eligible student. Where to file 2012 tax return Loans from the following sources are not qualified student loans. Where to file 2012 tax return A related person. Where to file 2012 tax return A qualified employer plan. Where to file 2012 tax return Your dependent. Where to file 2012 tax return   Generally, your dependent is someone who is either a: Qualifying child, or Qualifying relative. Where to file 2012 tax return You can find more information about dependents in Publication 501. Where to file 2012 tax return Exceptions. Where to file 2012 tax return   For purposes of the student loan interest deduction, there are the following exceptions to the general rules for dependents. Where to file 2012 tax return An individual can be your dependent even if you are the dependent of another taxpayer. Where to file 2012 tax return An individual can be your dependent even if the individual files a joint return with a spouse. Where to file 2012 tax return An individual can be your dependent even if the individual had gross income for the year that was equal to or more than the exemption amount for the year ($3,900 for 2013). Where to file 2012 tax return Reasonable period of time. Where to file 2012 tax return   Qualified education expenses are treated as paid or incurred within a reasonable period of time before or after you take out the loan if they are paid with the proceeds of student loans that are part of a federal postsecondary education loan program. Where to file 2012 tax return   Even if not paid with the proceeds of that type of loan, the expenses are treated as paid or incurred within a reasonable period of time if both of the following requirements are met. Where to file 2012 tax return The expenses relate to a specific academic period, and The loan proceeds are disbursed within a period that begins 90 days before the start of that academic period and ends 90 days after the end of that academic period. Where to file 2012 tax return   If neither of the above situations applies, the reasonable period of time usually is determined based on all the relevant facts and circumstances. Where to file 2012 tax return Academic period. Where to file 2012 tax return   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Where to file 2012 tax return In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Where to file 2012 tax return Eligible student. Where to file 2012 tax return   This is a student who was enrolled at least half-time in a program leading to a degree, certificate, or other recognized educational credential. Where to file 2012 tax return Enrolled at least half-time. Where to file 2012 tax return   A student was enrolled at least half-time if the student was taking at least half the normal full-time work load for his or her course of study. Where to file 2012 tax return   The standard for what is half of the normal full-time work load is determined by each eligible educational institution. Where to file 2012 tax return However, the standard may not be lower than any of those established by the U. Where to file 2012 tax return S. Where to file 2012 tax return Department of Education under the Higher Education Act of 1965. Where to file 2012 tax return Related person. Where to file 2012 tax return   You cannot deduct interest on a loan you get from a related person. Where to file 2012 tax return Related persons include: Your spouse, Your brothers and sisters, Your half brothers and half sisters, Your ancestors (parents, grandparents, etc. Where to file 2012 tax return ), Your lineal descendants (children, grandchildren, etc. Where to file 2012 tax return ), and Certain corporations, partnerships, trusts, and exempt organizations. Where to file 2012 tax return Qualified employer plan. Where to file 2012 tax return   You cannot deduct interest on a loan made under a qualified employer plan or under a contract purchased under such a plan. Where to file 2012 tax return Qualified Education Expenses For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. Where to file 2012 tax return They include amounts paid for the following items. Where to file 2012 tax return Tuition and fees. Where to file 2012 tax return Room and board. Where to file 2012 tax return Books, supplies, and equipment. Where to file 2012 tax return Other necessary expenses (such as transportation). Where to file 2012 tax return The cost of room and board qualifies only to the extent that it is not more than the greater of: The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. Where to file 2012 tax return Eligible educational institution. Where to file 2012 tax return   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Where to file 2012 tax return S. Where to file 2012 tax return Department of Education. Where to file 2012 tax return It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Where to file 2012 tax return   Certain educational institutions located outside the United States also participate in the U. Where to file 2012 tax return S. Where to file 2012 tax return Department of Education's Federal Student Aid (FSA) programs. Where to file 2012 tax return   For purposes of the student loan interest deduction, an eligible educational institution also includes an institution conducting an internship or residency program leading to a degree or certificate from an institution of higher education, a hospital, or a health care facility that offers postgraduate training. Where to file 2012 tax return   An educational institution must meet the above criteria only during the academic period(s) for which the student loan was incurred. Where to file 2012 tax return The deductibility of interest on the loan is not affected by the institution's subsequent loss of eligibility. Where to file 2012 tax return    The educational institution should be able to tell you if it is an eligible educational institution. Where to file 2012 tax return Adjustments to Qualified Education Expenses You must reduce your qualified education expenses by the total amount paid for them with the following tax-free items. Where to file 2012 tax return Employer-provided educational assistance. Where to file 2012 tax return See chapter 11, Employer-Provided Educational Assistance . Where to file 2012 tax return Tax-free distribution of earnings from a Coverdell education savings account (ESA). Where to file 2012 tax return See Tax-Free Distributions in chapter 7, Coverdell Education Savings Account. Where to file 2012 tax return Tax-free distribution of earnings from a qualified tuition program (QTP). Where to file 2012 tax return See Figuring the Taxable Portion of a Distribution in chapter 8, Qualified Tuition Program. Where to file 2012 tax return U. Where to file 2012 tax return S. Where to file 2012 tax return savings bond interest that you exclude from income because it is used to pay qualified education expenses. Where to file 2012 tax return See chapter 10, Education Savings Bond Program . Where to file 2012 tax return The tax-free part of scholarships and fellowships. Where to file 2012 tax return See Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Where to file 2012 tax return Veterans' educational assistance. Where to file 2012 tax return See Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Where to file 2012 tax return Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Where to file 2012 tax return Include As Interest In addition to simple interest on the loan, if all other requirements are met, the items discussed below can be student loan interest. Where to file 2012 tax return Loan origination fee. Where to file 2012 tax return   In general, this is a one-time fee charged by the lender when a loan is made. Where to file 2012 tax return To be deductible as interest, a loan origination fee must be for the use of money rather than for property or services (such as commitment fees or processing costs) provided by the lender. Where to file 2012 tax return A loan origination fee treated as interest accrues over the term of the loan. Where to file 2012 tax return   Loan origination fees were not required to be reported on Form 1098-E, Student Loan Interest Statement, for loans made before September 1, 2004. Where to file 2012 tax return If loan origination fees are not included in the amount reported on your Form 1098-E, you can use any reasonable method to allocate the loan origination fees over the term of the loan. Where to file 2012 tax return The method shown in the example below allocates equal portions of the loan origination fee to each payment required under the terms of the loan. Where to file 2012 tax return A method that results in the double deduction of the same portion of a loan origination fee would not be reasonable. Where to file 2012 tax return Example. Where to file 2012 tax return In August 2004, Bill took out a student loan for $16,000 to pay the tuition for his senior year of college. Where to file 2012 tax return The lender charged a 3% loan origination fee ($480) that was withheld from the funds Bill received. Where to file 2012 tax return Bill began making payments on his student loan in 2013. Where to file 2012 tax return Because the loan origination fee was not included in his 2013 Form 1098-E, Bill can use any reasonable method to allocate that fee over the term of the loan. Where to file 2012 tax return Bill's loan is payable in 120 equal monthly payments. Where to file 2012 tax return He allocates the $480 fee equally over the total number of payments ($480 ÷ 120 months = $4 per month). Where to file 2012 tax return Bill made 7 payments in 2013, so he paid $28 ($4 × 7) of interest attributable to the loan origination fee. Where to file 2012 tax return To determine his student loan interest deduction, he will add the $28 to the amount of other interest reported to him on Form 1098-E. Where to file 2012 tax return Capitalized interest. Where to file 2012 tax return   This is unpaid interest on a student loan that is added by the lender to the outstanding principal balance of the loan. Where to file 2012 tax return Capitalized interest is treated as interest for tax purposes and is deductible as payments of principal are made on the loan. Where to file 2012 tax return No deduction for capitalized interest is allowed in a year in which no loan payments were made. Where to file 2012 tax return Interest on revolving lines of credit. Where to file 2012 tax return   This interest, which includes interest on credit card debt, is student loan interest if the borrower uses the line of credit (credit card) only to pay qualified education expenses. Where to file 2012 tax return See Qualified Education Expenses , earlier. Where to file 2012 tax return Interest on refinanced student loans. Where to file 2012 tax return   This includes interest on both: Consolidated loans—loans used to refinance more than one student loan of the same borrower, and Collapsed loans—two or more loans of the same borrower that are treated by both the lender and the borrower as one loan. Where to file 2012 tax return    If you refinance a qualified student loan for more than your original loan and you use the additional amount for any purpose other than qualified education expenses, you cannot deduct any interest paid on the refinanced loan. Where to file 2012 tax return Voluntary interest payments. Where to file 2012 tax return   These are payments made on a qualified student loan during a period when interest payments are not required, such as when the borrower has been granted a deferment or the loan has not yet entered repayment status. Where to file 2012 tax return Example. Where to file 2012 tax return The payments on Roger's student loan were scheduled to begin in June 2012, 6 months after he graduated from college. Where to file 2012 tax return He began making payments as required. Where to file 2012 tax return In September 2013, Roger enrolled in graduate school on a full-time basis. Where to file 2012 tax return He applied for and was granted deferment of his loan payments while in graduate school. Where to file 2012 tax return Wanting to pay down his student loan as much as possible, he made loan payments in October and November 2013. Where to file 2012 tax return Even though these were voluntary (not required) payments, Roger can deduct the interest paid in October and November. Where to file 2012 tax return Allocating Payments Between Interest and Principal The allocation of payments between interest and principal for tax purposes might not be the same as the allocation shown on the Form 1098-E or other statement you receive from the lender or loan servicer. Where to file 2012 tax return To make the allocation for tax purposes, a payment generally applies first to stated interest that remains unpaid as of the date the payment is due, second to any loan origination fees allocable to the payment, third to any capitalized interest that remains unpaid as of the date the payment is due, and fourth to the outstanding principal. Where to file 2012 tax return Example. Where to file 2012 tax return In August 2012, Peg took out a $10,000 student loan to pay the tuition for her senior year of college. Where to file 2012 tax return The lender charged a 3% loan origination fee ($300) that was withheld from the funds Peg received. Where to file 2012 tax return The interest (5% simple) on this loan accrued while she completed her senior year and for 6 months after she graduated. Where to file 2012 tax return At the end of that period, the lender determined the amount to be repaid by capitalizing all accrued but unpaid interest ($625 interest accrued from August 2012 through October 2013) and adding it to the outstanding principal balance of the loan. Where to file 2012 tax return The loan is payable over 60 months, with a payment of $200. Where to file 2012 tax return 51 due on the first of each month, beginning November 2013. Where to file 2012 tax return Peg did not receive a Form 1098-E for 2013 from her lender because the amount of interest she paid did not require the lender to issue an information return. Where to file 2012 tax return However, she did receive an account statement from the lender that showed the following 2013 payments on her outstanding loan of $10,625 ($10,000 principal + $625 accrued but unpaid interest). Where to file 2012 tax return Payment Date   Payment   Stated Interest   Principal November 2013   $200. Where to file 2012 tax return 51   $44. Where to file 2012 tax return 27   $156. Where to file 2012 tax return 24 December 2013   $200. Where to file 2012 tax return 51   $43. Where to file 2012 tax return 62   $156. Where to file 2012 tax return 89 Totals   $401. Where to file 2012 tax return 02   $87. Where to file 2012 tax return 89   $313. Where to file 2012 tax return 13 To determine the amount of interest that could be deducted on the loan for 2013, Peg starts with the total amount of stated interest she paid, $87. Where to file 2012 tax return 89. Where to file 2012 tax return Next, she allocates the loan origination fee over the term of the loan ($300 ÷ 60 months = $5 per month). Where to file 2012 tax return A total of $10 ($5 of each of the two principal payments) should be treated as interest for tax purposes. Where to file 2012 tax return Peg then applies the unpaid capitalized interest ($625) to the two principal payments in the order in which they were made, and determines that the remaining amount of principal of both payments is treated as interest for tax purposes. Where to file 2012 tax return Assuming that Peg qualifies to take the student loan interest deduction, she can deduct $401. Where to file 2012 tax return 02 ($87. Where to file 2012 tax return 89 + $10 + $303. Where to file 2012 tax return 13). Where to file 2012 tax return For 2014, Peg will continue to allocate $5 of the loan origination fee to the principal portion of each monthly payment she makes and treat that amount as interest for tax purposes. Where to file 2012 tax return She also will apply the remaining amount of capitalized interest ($625 − $303. Where to file 2012 tax return 13 = $321. Where to file 2012 tax return 87) to the principal payments in the order in which they are made until the balance is zero, and treat those amounts as interest for tax purposes. Where to file 2012 tax return Do Not Include As Interest You cannot claim a student loan interest deduction for any of the following items. Where to file 2012 tax return Interest you paid on a loan if, under the terms of the loan, you are not legally obligated to make interest payments. Where to file 2012 tax return Loan origination fees that are payments for property or services provided by the lender, such as commitment fees or processing costs. Where to file 2012 tax return Interest you paid on a loan to the extent payments were made through your participation in the National Health Service Corps Loan Repayment Program (the “NHSC Loan Repayment Program”) or certain other loan repayment assistance programs. Where to file 2012 tax return For more information, see Student Loan Repayment Assistance in chapter 5, Student Loan Cancellations and Repayment Assistance. Where to file 2012 tax return When Must Interest Be Paid You can deduct all interest you paid during the year on your student loan, including voluntary payments, until the loan is paid off. Where to file 2012 tax return Can You Claim the Deduction Generally, you can claim the deduction if all of the following requirements are met. Where to file 2012 tax return Your filing status is any filing status except married filing separately. Where to file 2012 tax return No one else is claiming an exemption for you on his or her tax return. Where to file 2012 tax return You are legally obligated to pay interest on a qualified student loan. Where to file 2012 tax return You paid interest on a qualified student loan. Where to file 2012 tax return Claiming an exemption for you. Where to file 2012 tax return   Another taxpayer is claiming an exemption for you if he or she lists your name and other required information on his or her Form 1040 (or Form 1040A), line 6c, or Form 1040NR, line 7c. Where to file 2012 tax return Example 1. Where to file 2012 tax return During 2013, Josh paid $600 interest on his qualified student loan. Where to file 2012 tax return Only he is legally obligated to make the payments. Where to file 2012 tax return No one claimed an exemption for Josh for 2013. Where to file 2012 tax return Assuming all other requirements are met, Josh can deduct the $600 of interest he paid on his 2013 Form 1040 or 1040A. Where to file 2012 tax return Example 2. Where to file 2012 tax return During 2013, Jo paid $1,100 interest on her qualified student loan. Where to file 2012 tax return Only she is legally obligated to make the payments. Where to file 2012 tax return Jo's parents claimed an exemption for her on their 2013 tax return. Where to file 2012 tax return In this case, neither Jo nor her parents may deduct the student loan interest Jo paid in 2013. Where to file 2012 tax return Interest paid by others. Where to file 2012 tax return   If you are the person legally obligated to make interest payments and someone else makes a payment of interest on your behalf, you are treated as receiving the payments from the other person and, in turn, paying the interest. Where to file 2012 tax return Example 1. Where to file 2012 tax return Darla obtained a qualified student loan to attend college. Where to file 2012 tax return After Darla's graduation from college, she worked as an intern for a nonprofit organization. Where to file 2012 tax return As part of the internship program, the nonprofit organization made an interest payment on behalf of Darla. Where to file 2012 tax return This payment was treated as additional compensation and reported in box 1 of her Form W-2. Where to file 2012 tax return Assuming all other qualifications are met, Darla can deduct this payment of interest on her tax return. Where to file 2012 tax return Example 2. Where to file 2012 tax return Ethan obtained a qualified student loan to attend college. Where to file 2012 tax return After graduating from college, the first monthly payment on his loan was due in December. Where to file 2012 tax return As a gift, Ethan's mother made this payment for him. Where to file 2012 tax return No one is claiming a dependency exemption for Ethan on his or her tax return. Where to file 2012 tax return Assuming all other qualifications are met, Ethan can deduct this payment of interest on his tax return. Where to file 2012 tax return No Double Benefit Allowed You cannot deduct as interest on a student loan any amount that is an allowable deduction under any other provision of the tax law (for example, as home mortgage interest). Where to file 2012 tax return Figuring the Deduction Your student loan interest deduction for 2013 is generally the smaller of: $2,500, or The interest you paid in 2013. Where to file 2012 tax return However, the amount determined above may be gradually reduced (phased out) or eliminated based on your filing status and MAGI as explained below. Where to file 2012 tax return You can use Worksheet 4-1. Where to file 2012 tax return Student Loan Interest Deduction Worksheet (at the end of this chapter) to figure both your MAGI and your deduction. Where to file 2012 tax return Form 1098-E. Where to file 2012 tax return   To help you figure your student loan interest deduction, you should receive Form 1098-E. Where to file 2012 tax return Generally, an institution (such as a bank or governmental agency) that received interest payments of $600 or more during 2013 on one or more qualified student loans must send Form 1098-E (or acceptable substitute) to each borrower by January 31, 2014. Where to file 2012 tax return   For qualified student loans taken out before September 1, 2004, the institution is required to include on Form 1098-E only payments of stated interest. Where to file 2012 tax return Other interest payments, such as certain loan origination fees and capitalized interest, may not appear on the form you receive. Where to file 2012 tax return However, if you pay qualifying interest that is not included on Form 1098-E, you can also deduct those amounts. Where to file 2012 tax return See Allocating Payments Between Interest and Principal , earlier. Where to file 2012 tax return    The lender may ask for a completed Form W-9S, or similar statement to obtain the borrower's name, address, and taxpayer identification number. Where to file 2012 tax return The form may also be used by the borrower to certify that the student loan was incurred solely to pay for qualified education expenses. Where to file 2012 tax return Effect of the Amount of Your Income on the Amount of Your Deduction The amount of your student loan interest deduction is phased out (gradually reduced) if your MAGI is between $60,000 and $75,000 ($125,000 and $155,000 if you file a joint return). Where to file 2012 tax return You cannot take a student loan interest deduction if your MAGI is $75,000 or more ($155,000 or more if you file a joint return). Where to file 2012 tax return Modified adjusted gross income (MAGI). Where to file 2012 tax return   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for student loan interest. Where to file 2012 tax return However, as discussed below, there may be other modifications. Where to file 2012 tax return Table 4-2 shows how the amount of your MAGI can affect your student loan interest deduction. Where to file 2012 tax return Table 4-2. Where to file 2012 tax return Effect of MAGI on Student Loan Interest Deduction IF your filing status is. Where to file 2012 tax return . Where to file 2012 tax return . Where to file 2012 tax return AND your MAGI is. Where to file 2012 tax return . Where to file 2012 tax return . Where to file 2012 tax return THEN your student loan interest deduction is. Where to file 2012 tax return . Where to file 2012 tax return . Where to file 2012 tax return single,  head of household, or qualifying widow(er) not more than $60,000 not affected by the phaseout. Where to file 2012 tax return more than $60,000  but less than $75,000 reduced because of the phaseout. Where to file 2012 tax return $75,000 or more eliminated by the phaseout. Where to file 2012 tax return married filing joint return not more than $125,000 not affected by the phaseout. Where to file 2012 tax return more than $125,000 but less than $155,000 reduced because of the phaseout. Where to file 2012 tax return $155,000 or more eliminated by the phaseout. Where to file 2012 tax return MAGI when using Form 1040A. Where to file 2012 tax return   If you file Form 1040A, your MAGI is the AGI on line 22 of that form figured without taking into account any amount on line 18 (student loan interest deduction) and line 19 (tuition and fees deduction). Where to file 2012 tax return MAGI when using Form 1040. Where to file 2012 tax return   If you file Form 1040, your MAGI is the AGI on line 38 of that form figured without taking into account any amount on line 33 (student loan interest deduction), line 34 (tuition and fees deduction), or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Where to file 2012 tax return MAGI when using Form 1040NR. Where to file 2012 tax return   If you file Form 1040NR, your MAGI is the AGI on line 36 of that form figured without taking into account any amount on line 33 (student loan interest deduction) and line 34 (domestic production activities deduction). Where to file 2012 tax return MAGI when using Form 1040NR-EZ. Where to file 2012 tax return   If you file Form 1040NR-EZ, your MAGI is the AGI on line 10 of that form figured without taking into account any amount on line 9 (student loan interest deduction). Where to file 2012 tax return Phaseout. Where to file 2012 tax return   If your MAGI is within the range of incomes where the credit must be reduced, you must figure your reduced deduction. Where to file 2012 tax return To figure the phaseout, multiply your interest deduction (before the phaseout) by a fraction. Where to file 2012 tax return The numerator is your MAGI minus $60,000 ($125,000 in the case of a joint return). Where to file 2012 tax return The denominator is $15,000 ($30,000 in the case of a joint return). Where to file 2012 tax return Subtract the result from your deduction (before the phaseout) to give you the amount you can deduct. Where to file 2012 tax return Example 1. Where to file 2012 tax return During 2013 you paid $800 interest on a qualified student loan. Where to file 2012 tax return Your 2013 MAGI is $145,000 and you are filing a joint return. Where to file 2012 tax return You must reduce your deduction by $533, figured as follows. Where to file 2012 tax return   $800 × $145,000 − $125,000  $30,000 = $533   Your reduced student loan interest deduction is $267 ($800 − $533). Where to file 2012 tax return Example 2. Where to file 2012 tax return The facts are the same as in Example 1 except that you paid $2,750 interest. Where to file 2012 tax return Your maximum deduction for 2013 is $2,500. Where to file 2012 tax return You must reduce your maximum deduction by $1,667, figured as follows. Where to file 2012 tax return   $2,500 × $145,000 − $125,000  $30,000 = $1,667   In this example, your reduced student loan interest deduction is $833 ($2,500 − $1,667). Where to file 2012 tax return Which Worksheet To Use Generally, you figure the deduction using the Student Loan Interest Deduction Worksheet in the instructions for Form 1040, Form 1040A, or Form 1040NR. Where to file 2012 tax return However, if you are filing Form 2555, Foreign Earned Income, Form 2555-EZ, Foreign Earned Income Exclusion, or Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa, or you are excluding income from sources within Puerto Rico, you must complete Worksheet 4-1. Where to file 2012 tax return Student Loan Interest Deduction Worksheet at the end of this chapter. Where to file 2012 tax return Claiming the Deduction The student loan interest deduction is an adjustment to income. Where to file 2012 tax return To claim the deduction, enter the allowable amount on line 33 (Form 1040), line 18 (Form 1040A), line 33 (Form 1040NR), or line 9 (Form 1040NR-EZ). Where to file 2012 tax return Worksheet 4-1. Where to file 2012 tax return Student Loan Interest Deduction Worksheet Use this worksheet instead of the worksheet in the Form 1040 instructions if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. Where to file 2012 tax return Before using this worksheet, you must complete Form 1040, lines 7 through 32, plus any amount to be entered on the dotted line next to line 36. Where to file 2012 tax return 1. Where to file 2012 tax return Enter the total interest you paid in 2013 on qualified student loans. Where to file 2012 tax return Do not enter  more than $2,500 1. Where to file 2012 tax return   2. Where to file 2012 tax return Enter the amount from Form 1040, line 22 2. Where to file 2012 tax return       3. Where to file 2012 tax return Enter the total of the amounts from Form 1040,  lines 23 through 32 3. Where to file 2012 tax return           4. Where to file 2012 tax return Enter the total of any amounts entered on the dotted line next to Form 1040, line 36 4. Where to file 2012 tax return           5. Where to file 2012 tax return Add lines 3 and 4 5. Where to file 2012 tax return       6. Where to file 2012 tax return Subtract line 5 from line 2 6. Where to file 2012 tax return       7. Where to file 2012 tax return Enter any foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18) 7. Where to file 2012 tax return       8. Where to file 2012 tax return Enter any foreign housing deduction (Form 2555, line 50) 8. Where to file 2012 tax return       9. Where to file 2012 tax return Enter the amount of income from Puerto Rico you are excluding 9. Where to file 2012 tax return       10. Where to file 2012 tax return Enter the amount of income from American Samoa  you are excluding (Form 4563, line 15) 10. Where to file 2012 tax return       11. Where to file 2012 tax return Add lines 6 through 10. Where to file 2012 tax return This is your modified adjusted gross income 11. Where to file 2012 tax return   12. Where to file 2012 tax return Enter the amount shown below for your filing status 12. Where to file 2012 tax return     •Single, head of household, or qualifying widow(er)—$60,000       •Married filing jointly—$125,000     13. Where to file 2012 tax return Is the amount on line 11 more than the amount on line 12?       □ No. Where to file 2012 tax return Skip lines 13 and 14, enter -0- on line 15, and go to line 16. Where to file 2012 tax return       □ Yes. Where to file 2012 tax return Subtract line 12 from line 11 13. Where to file 2012 tax return   14. Where to file 2012 tax return Divide line 13 by $15,000 ($30,000 if married filing jointly). Where to file 2012 tax return Enter the result as a decimal  (rounded to at least three places). Where to file 2012 tax return If the result is 1. Where to file 2012 tax return 000 or more, enter 1. Where to file 2012 tax return 000 14. Where to file 2012 tax return . Where to file 2012 tax return 15. Where to file 2012 tax return Multiply line 1 by line 14 15. Where to file 2012 tax return   16. Where to file 2012 tax return Student loan interest deduction. Where to file 2012 tax return Subtract line 15 from line 1. Where to file 2012 tax return Enter the result here  and on Form 1040, line 33. Where to file 2012 tax return Do not include this amount in figuring any other  deduction on your return (such as on Schedule A, C, E, etc. Where to file 2012 tax return ) 16. Where to file 2012 tax return   Prev  Up  Next   Home   More Online Publications
Español

Tribal Governments

Official information and services from the U.S. government

The Where To File 2012 Tax Return

Where to file 2012 tax return Index Symbols "Hours of service" limits, Individuals subject to hours of service limits. Where to file 2012 tax return Form 2106, Hours of service limits. Where to file 2012 tax return 50% limit on meals, 50% limit on meals. Where to file 2012 tax return A Accountable plans, Accountable Plans, Per diem allowance more than federal rate. Where to file 2012 tax return Accounting to employer, Accountable Plans Adequate accounting, Adequate Accounting Independent contractors, Adequate accounting. Where to file 2012 tax return Adequate records, What Are Adequate Records? Advertising Car display, Advertising display on car. Where to file 2012 tax return Expenses, 3 - Advertising expenses. Where to file 2012 tax return Signs, display racks, or other promotional material to be used on recipient's business premises, Exceptions. Where to file 2012 tax return Airline clubs, Club dues and membership fees. Where to file 2012 tax return Allocating costs, Separating costs. Where to file 2012 tax return , Separating costs. Where to file 2012 tax return , Allocating between business and nonbusiness. Where to file 2012 tax return , Allocating total cost. Where to file 2012 tax return Allowance (see Reimbursements) Armed forces Assigned overseas, Members of the Armed Forces. Where to file 2012 tax return Assistance (see Tax help) Associated entertainment, Associated Test Athletic clubs, Club dues and membership fees. Where to file 2012 tax return B Basis of car, Basis. Where to file 2012 tax return (see also Depreciation of car) Bona fide business purpose, Bona fide business purpose. Where to file 2012 tax return Box seats at entertainment events, Skyboxes and other private luxury boxes. Where to file 2012 tax return Business travel, Trip Primarily for Business Outside U. Where to file 2012 tax return S. Where to file 2012 tax return , Travel Entirely for Business or Considered Entirely for Business Business use of car, Business and personal use. Where to file 2012 tax return More-than-50%-use test. Where to file 2012 tax return , More-than-50%-use test. Where to file 2012 tax return Qualified business use, Qualified business use. Where to file 2012 tax return C Canceled checks As evidence of business expenses, Canceled check. Where to file 2012 tax return Car expenses, Car Expenses, Reporting inclusion amounts. Where to file 2012 tax return Actual expenses, Actual Car Expenses Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate. Where to file 2012 tax return Business and personal use, Business and personal use. Where to file 2012 tax return Combining expenses, Car expenses. Where to file 2012 tax return Disposition of car, Disposition of a Car Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Where to file 2012 tax return Form 2106, Car expenses. Where to file 2012 tax return Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Where to file 2012 tax return Mileage rate (see Standard mileage rate) Taxes paid on car, Taxes paid on your car. Where to file 2012 tax return Traffic tickets, Fines and collateral. Where to file 2012 tax return Car pools, Car pools. Where to file 2012 tax return Car rentals, Reporting inclusion amounts. Where to file 2012 tax return Form 2106, Car rentals. Where to file 2012 tax return Car, defined, Car defined. Where to file 2012 tax return Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts. Where to file 2012 tax return Casualty and theft losses Cars, Casualty and theft losses. Where to file 2012 tax return Depreciation, Casualty or theft. Where to file 2012 tax return Charitable organizations Benefit events for, Exception for events that benefit charitable organizations. Where to file 2012 tax return Sports events to benefit, 5 - Charitable sports event. Where to file 2012 tax return Club dues, Club dues and membership fees. Where to file 2012 tax return Commuting expenses, Commuting expenses. Where to file 2012 tax return Conventions, Conventions, Meetings at conventions. Where to file 2012 tax return Country clubs, Club dues and membership fees. Where to file 2012 tax return Cruise ships, Cruise Ships D Daily business mileage and expense log (Table 6-2), Table 5-2. Where to file 2012 tax return Daily Business Mileage and Expense Log Name: Depreciation of car, Depreciation and section 179 deductions. Where to file 2012 tax return (see also Section 179 deductions) Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate. Where to file 2012 tax return Basis, Basis. Where to file 2012 tax return Sales taxes, Sales taxes. Where to file 2012 tax return Unrecovered basis, How to treat unrecovered basis. Where to file 2012 tax return Casualty or theft, effect, Casualty or theft. Where to file 2012 tax return Deduction, Depreciation and section 179 deductions. Where to file 2012 tax return , Depreciation deduction for the year of disposition. Where to file 2012 tax return Excess depreciation, Excess depreciation. Where to file 2012 tax return Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Where to file 2012 tax return Trade-in, effect, Car trade-in. Where to file 2012 tax return , Trade-in. Where to file 2012 tax return Trucks and vans, Trucks and vans. Where to file 2012 tax return Depreciation of Car Section 179 deduction, Section 179 deduction. Where to file 2012 tax return Directly-related entertainment, Directly-Related Test Disabled employees Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Documentary evidence, Documentary evidence. Where to file 2012 tax return E Employer-provided vehicles, Employer-provided vehicle. Where to file 2012 tax return Reporting requirements, Vehicle Provided by Your Employer Entertainment expenses, Entertainment, Individuals subject to hours of service limits. Where to file 2012 tax return , Gift or entertainment. Where to file 2012 tax return 50% limit, Directly before or after business discussion. Where to file 2012 tax return Determination of applicability (Figure A), 50% Limit Associated test, Associated Test Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses. Where to file 2012 tax return Summary (Table 2-1), Exception for events that benefit charitable organizations. Where to file 2012 tax return Directly-related test, Directly-Related Test Entertainment, defined, Entertainment. Where to file 2012 tax return Form 2106, Meal and entertainment expenses. Where to file 2012 tax return Tickets (see Tickets) Entertainment facilities Expenses for use of, Entertainment facilities. Where to file 2012 tax return Estimates of expenses, How To Prove Expenses Exceptions to the 50% Limit, Exceptions to the 50% Limit Excess reimbursements (see Reimbursements) Extravagant expenses, Lavish or extravagant. Where to file 2012 tax return , Lavish or extravagant expenses. Where to file 2012 tax return F Fair market value of car, Fair market value. Where to file 2012 tax return Farmers Form 1040, Schedule F, Self-employed. Where to file 2012 tax return Federal crime investigations or prosecutions Federal employees engaged in, Exception for federal crime investigations or prosecutions. Where to file 2012 tax return Federal rate for per diem, Standard Meal Allowance, The federal rate. Where to file 2012 tax return Fee-basis officials, Officials Paid on a Fee Basis Fees you pay, Parking fees. Where to file 2012 tax return Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). Where to file 2012 tax return Form 1040, Schedule C, Self-employed. Where to file 2012 tax return Form 1040, Schedule F, Self-employed. Where to file 2012 tax return Form 2106, How to choose. Where to file 2012 tax return , Employees. Where to file 2012 tax return , Full value included in your income. Where to file 2012 tax return , Reporting your expenses under a nonaccountable plan. Where to file 2012 tax return , Completing Forms 2106 and 2106-EZ Form 2106-EZ, Form 2106-EZ. Where to file 2012 tax return Form 4562, Self-employed. Where to file 2012 tax return Form 4797, Excess depreciation. Where to file 2012 tax return Form W-2 Employer-provided vehicles, Value reported on Form W-2. Where to file 2012 tax return Reimbursement of personal expenses, Reimbursement for personal expenses. Where to file 2012 tax return Statutory employees, Statutory employees. Where to file 2012 tax return Free tax services, Free help with your tax return. Where to file 2012 tax return G Gifts, Gift or entertainment. Where to file 2012 tax return , Gifts $25 limit, $25 limit. Where to file 2012 tax return Combining for recordkeeping purposes, Gift expenses. Where to file 2012 tax return Reporting requirements, Gifts. Where to file 2012 tax return Golf clubs, Club dues and membership fees. Where to file 2012 tax return H Hauling tools, Hauling tools or instruments. Where to file 2012 tax return Help (see Tax help) High-low method Introduction, High-low method. Where to file 2012 tax return Transition rules, High-low method. Where to file 2012 tax return High-low rate method, High-low rate. Where to file 2012 tax return Home office, Office in the home. Where to file 2012 tax return Hotel clubs, Club dues and membership fees. Where to file 2012 tax return I Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Incidental expenses Defined, Incidental expenses. Where to file 2012 tax return Gifts, Incidental costs. Where to file 2012 tax return No meals, incidentals only, Incidental-expenses-only method. Where to file 2012 tax return Income-producing property, Income-producing property. Where to file 2012 tax return Incomplete records, What If I Have Incomplete Records? Indefinite job assignment, Temporary assignment vs. Where to file 2012 tax return indefinite assignment. Where to file 2012 tax return Independent contractors, Rules for Independent Contractors and Clients Interest on car loans, Interest on car loans. Where to file 2012 tax return Itinerants, Tax Home L Lavish or extravagant expenses, Lavish or extravagant. Where to file 2012 tax return , Lavish or extravagant expenses. Where to file 2012 tax return Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. Where to file 2012 tax return Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes. Where to file 2012 tax return Luxury water travel, Luxury Water Travel M MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS). Where to file 2012 tax return 2011 chart (Table 4-1), Table 4-1. Where to file 2012 tax return 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Where to file 2012 tax return ) Main place of business or work, Main place of business or work. Where to file 2012 tax return Married taxpayers Performing artists, Special rules for married persons. Where to file 2012 tax return Meal expenses, Meals 50% limit, 50% Limit Determination of applicability (Figure A), 50% Limit Exceptions, Exceptions to the 50% Limit Actual cost method, Actual Cost Form 2106, Meal and entertainment expenses. Where to file 2012 tax return Major cities with higher allowances, Amount of standard meal allowance. Where to file 2012 tax return Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Where to file 2012 tax return , The standard meal allowance. Where to file 2012 tax return Meals, entertainment-related, A meal as a form of entertainment. Where to file 2012 tax return Mileage rate (see Standard mileage rate) Military (see Armed forces) Missing children, photographs of, Reminder Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). Where to file 2012 tax return 2011 chart (Table 4-1), Table 4-1. Where to file 2012 tax return 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Where to file 2012 tax return ) N Nonaccountable plans, Nonaccountable Plans O Office in the home, Office in the home. Where to file 2012 tax return Officials paid on fee basis, Officials Paid on a Fee Basis Overseas travel Conventions, Conventions Held Outside the North American Area Meal allowance, Standard meal allowance for areas outside the continental United States. Where to file 2012 tax return Part of trip outside U. Where to file 2012 tax return S. Where to file 2012 tax return , Part of Trip Outside the United States P Parking fees, Parking fees. Where to file 2012 tax return , Parking fees and tolls. Where to file 2012 tax return Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate. Where to file 2012 tax return Defined, Reimbursement, allowance, or advance. Where to file 2012 tax return Federal rate for, The federal rate. Where to file 2012 tax return Per diem rates High-cost localities, High-low method. Where to file 2012 tax return High-low method, High-low method. Where to file 2012 tax return Regular federal method, Regular federal per diem rate method. Where to file 2012 tax return Standard rate for unlisted localities, High-low method. Where to file 2012 tax return , Regular federal per diem rate method. Where to file 2012 tax return Transition rules, High-low method. Where to file 2012 tax return , Federal per diem rate method. Where to file 2012 tax return Performing artists, Expenses of Certain Performing Artists Personal property taxes, Personal property taxes. Where to file 2012 tax return , Taxes paid on your car. Where to file 2012 tax return Personal trips, Trip Primarily for Personal Reasons Outside U. Where to file 2012 tax return S. Where to file 2012 tax return , Travel Primarily for Personal Reasons Placed in service, cars, Placed in service. Where to file 2012 tax return Probationary work period, Probationary work period. Where to file 2012 tax return Proving business purpose, Proving business purpose. Where to file 2012 tax return Public transportation Outside of U. Where to file 2012 tax return S. Where to file 2012 tax return travel, Public transportation. Where to file 2012 tax return Publications (see Tax help) R Recordkeeping requirements, Recordkeeping, Examples of Records Adequate records, What Are Adequate Records? Daily business mileage and expense log (Table 6-2), Table 5-2. Where to file 2012 tax return Daily Business Mileage and Expense Log Name: Destroyed records, Destroyed records. Where to file 2012 tax return How to prove expenses (Table 5-1), Table 5-1. Where to file 2012 tax return How To Prove Certain Business Expenses Incomplete records, What If I Have Incomplete Records? Reimbursed expenses, Reimbursed for expenses. Where to file 2012 tax return Sampling to prove expenses, Sampling. Where to file 2012 tax return Separating and combining expenses, Separating and Combining Expenses, If your return is examined. Where to file 2012 tax return Three-year period of retention, How Long To Keep Records and Receipts Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Regular federal method Introduction, Regular federal per diem rate method. Where to file 2012 tax return Transition rules, Federal per diem rate method. Where to file 2012 tax return Reimbursements, Less than full value included in your income. Where to file 2012 tax return , Contractor does not adequately account. Where to file 2012 tax return Accountable plans, Accountable Plans Excess, Returning Excess Reimbursements, Nonaccountable Plans Form 2106, Reimbursements. Where to file 2012 tax return Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. Where to file 2012 tax return Personal expenses, Reimbursement for personal expenses. Where to file 2012 tax return Recordkeeping, Reimbursed for expenses. Where to file 2012 tax return Reporting (Table 6-1), Table 6-1. Where to file 2012 tax return Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Unclaimed, Where To Report Reporting requirements, How To Report Per diem or car allowance, Reporting your expenses with a per diem or car allowance. Where to file 2012 tax return Reimbursements, Reimbursements, Contractor does not adequately account. Where to file 2012 tax return Reservists Transportation expenses, Armed Forces reservists. Where to file 2012 tax return Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home Returning excess reimbursements, Returning Excess Reimbursements Rural mail carriers, Rural mail carriers. Where to file 2012 tax return S Section 179 deduction Amended return, How to choose. Where to file 2012 tax return Deduction, Section 179 Deduction Limits, Limits. Where to file 2012 tax return Self-employed persons, 2 - Self-employed. Where to file 2012 tax return Reporting requirements, Self-employed. Where to file 2012 tax return Skyboxes, Skyboxes and other private luxury boxes. Where to file 2012 tax return Spouse, expenses for, Travel expenses for another individual. Where to file 2012 tax return , Expenses for spouses. Where to file 2012 tax return Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. Where to file 2012 tax return , The standard meal allowance. Where to file 2012 tax return Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate. Where to file 2012 tax return Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate. Where to file 2012 tax return Form 2106, Standard mileage rate. Where to file 2012 tax return Statutory employees, Statutory employees. Where to file 2012 tax return T Tables and figures 50% limit determination (Figure A), 50% Limit Daily business mileage and expense log (Table 6-2), Table 5-2. Where to file 2012 tax return Daily Business Mileage and Expense Log Name: Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. Where to file 2012 tax return When Are Entertainment Expenses Deductible? Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. Where to file 2012 tax return 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. Where to file 2012 tax return ) Proving expenses (Table 5-1), Table 5-1. Where to file 2012 tax return How To Prove Certain Business Expenses Reporting reimbursements (Table 6-1), Table 6-1. Where to file 2012 tax return Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Transportation expenses, determination of deductibility (Figure B), Gift or entertainment. Where to file 2012 tax return , Illustration of transportation expenses. Where to file 2012 tax return Travel expenses, determination of deductibility (Table 1-1), Table 1-1. Where to file 2012 tax return Travel Expenses You Can Deduct Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Tax help, How To Get Tax Help Tax home, determination of, Tax Home Temporary job assignments, Temporary Assignment or Job Temporary work location, Temporary work location. Where to file 2012 tax return Tickets, Entertainment tickets. Where to file 2012 tax return , Gift or entertainment. Where to file 2012 tax return Season or series tickets, Season or series tickets. Where to file 2012 tax return Traffic violations, Fines and collateral. Where to file 2012 tax return Tools Hauling tools, Hauling tools or instruments. Where to file 2012 tax return Trade association meetings, Trade association meetings. Where to file 2012 tax return Trade-in of car, Car trade-in. Where to file 2012 tax return , Trade-in. Where to file 2012 tax return Traffic tickets, Fines and collateral. Where to file 2012 tax return Transients, Tax Home Transition rules, Transition Rules Example High-low method, High-low method. Where to file 2012 tax return High-low method, High-low method. Where to file 2012 tax return Regular federal method, Federal per diem rate method. Where to file 2012 tax return Transportation expenses, Transportation, Depreciation deduction for the year of disposition. Where to file 2012 tax return Car expenses, Car Expenses, Reporting inclusion amounts. Where to file 2012 tax return Deductible (Figure B), Gift or entertainment. Where to file 2012 tax return , Illustration of transportation expenses. Where to file 2012 tax return five or more cars, Five or more cars. Where to file 2012 tax return Form 2106, Transportation expenses. Where to file 2012 tax return Transportation workers, Special rate for transportation workers. Where to file 2012 tax return , Individuals subject to hours of service limits. Where to file 2012 tax return Travel advance, Reimbursement, allowance, or advance. Where to file 2012 tax return , Travel advance. Where to file 2012 tax return (see also Reimbursements) Travel expenses, Travel, Cruise Ships Another individual accompanying taxpayer, Travel expenses for another individual. Where to file 2012 tax return Away from home, Traveling Away From Home, Tax Home Deductible, What Travel Expenses Are Deductible?, Cruise Ships Summary of (Table 1-1), Table 1-1. Where to file 2012 tax return Travel Expenses You Can Deduct Defined, Travel expenses defined. Where to file 2012 tax return Going home on days off, Going home on days off. Where to file 2012 tax return In U. Where to file 2012 tax return S. Where to file 2012 tax return , Travel in the United States Lodging, Standard Meal Allowance Luxury water travel, Luxury Water Travel Outside U. Where to file 2012 tax return S. Where to file 2012 tax return , Travel Outside the United States Travel to family home, Tax Home Different From Family Home Trucks and vans Depreciation, Trucks and vans. Where to file 2012 tax return Transportation workers, Individuals subject to hours of service limits. Where to file 2012 tax return Transportation workers' expenses, Special rate for transportation workers. Where to file 2012 tax return Two places of work, Two places of work. Where to file 2012 tax return U Unclaimed reimbursements, Where To Report Unions Trips from union hall to place of work, Union members' trips from a union hall. Where to file 2012 tax return Unrecovered basis of car, How to treat unrecovered basis. Where to file 2012 tax return V Volunteers, Volunteers. Where to file 2012 tax return W Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Prev  Up     Home   More Online Publications