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Where To File Federal Tax Return 2012

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Where To File Federal Tax Return 2012

Where to file federal tax return 2012 12. Where to file federal tax return 2012   Other Income Table of Contents Introduction Useful Items - You may want to see: Bartering Canceled DebtsInterest included in canceled debt. Where to file federal tax return 2012 Exceptions Host or Hostess Life Insurance ProceedsSurviving spouse. Where to file federal tax return 2012 Endowment Contract Proceeds Accelerated Death Benefits Public Safety Officer Killed in the Line of Duty Partnership Income S Corporation Income RecoveriesItemized Deduction Recoveries Rents from Personal Property RepaymentsMethod 1. Where to file federal tax return 2012 Method 2. Where to file federal tax return 2012 RoyaltiesDepletion. Where to file federal tax return 2012 Coal and iron ore. Where to file federal tax return 2012 Sale of property interest. Where to file federal tax return 2012 Part of future production sold. Where to file federal tax return 2012 Unemployment BenefitsTypes of unemployment compensation. Where to file federal tax return 2012 Governmental program. Where to file federal tax return 2012 Repayment of unemployment compensation. Where to file federal tax return 2012 Tax withholding. Where to file federal tax return 2012 Repayment of benefits. Where to file federal tax return 2012 Welfare and Other Public Assistance Benefits Other IncomeEmotional distress. Where to file federal tax return 2012 Deduction for costs involved in unlawful discrimination suits. Where to file federal tax return 2012 Energy conservation measure. Where to file federal tax return 2012 Dwelling unit. Where to file federal tax return 2012 Current income required to be distributed. Where to file federal tax return 2012 Current income not required to be distributed. Where to file federal tax return 2012 How to report. Where to file federal tax return 2012 Losses. Where to file federal tax return 2012 Grantor trust. Where to file federal tax return 2012 Nonemployee compensation. Where to file federal tax return 2012 Corporate director. Where to file federal tax return 2012 Personal representatives. Where to file federal tax return 2012 Manager of trade or business for bankruptcy estate. Where to file federal tax return 2012 Notary public. Where to file federal tax return 2012 Election precinct official. Where to file federal tax return 2012 Difficulty-of-care payments. Where to file federal tax return 2012 Maintaining space in home. Where to file federal tax return 2012 Reporting taxable payments. Where to file federal tax return 2012 Lotteries and raffles. Where to file federal tax return 2012 Form W-2G. Where to file federal tax return 2012 Reporting winnings and recordkeeping. Where to file federal tax return 2012 Inherited pension or IRA. Where to file federal tax return 2012 Employee awards or bonuses. Where to file federal tax return 2012 Pulitzer, Nobel, and similar prizes. Where to file federal tax return 2012 Payment for services. Where to file federal tax return 2012 VA payments. Where to file federal tax return 2012 Prizes. Where to file federal tax return 2012 Strike and lockout benefits. Where to file federal tax return 2012 Introduction You must include on your return all items of income you receive in the form of money, property, and services unless the tax law states that you do not include them. Where to file federal tax return 2012 Some items, however, are only partly excluded from income. Where to file federal tax return 2012 This chapter discusses many kinds of income and explains whether they are taxable or nontaxable. Where to file federal tax return 2012 Income that is taxable must be reported on your tax return and is subject to tax. Where to file federal tax return 2012 Income that is nontaxable may have to be shown on your tax return but is not taxable. Where to file federal tax return 2012 This chapter begins with discussions of the following income items. Where to file federal tax return 2012 Bartering. Where to file federal tax return 2012 Canceled debts. Where to file federal tax return 2012 Sales parties at which you are the host or hostess. Where to file federal tax return 2012 Life insurance proceeds. Where to file federal tax return 2012 Partnership income. Where to file federal tax return 2012 S Corporation income. Where to file federal tax return 2012 Recoveries (including state income tax refunds). Where to file federal tax return 2012 Rents from personal property. Where to file federal tax return 2012 Repayments. Where to file federal tax return 2012 Royalties. Where to file federal tax return 2012 Unemployment benefits. Where to file federal tax return 2012 Welfare and other public assistance benefits. Where to file federal tax return 2012 These discussions are followed by brief discussions of other income items. Where to file federal tax return 2012 Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 544 Sales and Other Dispositions of Assets 4681 Canceled Debts, Foreclosures, Repossessions, and Abandonments Bartering Bartering is an exchange of property or services. Where to file federal tax return 2012 You must include in your income, at the time received, the fair market value of property or services you receive in bartering. Where to file federal tax return 2012 If you exchange services with another person and you both have agreed ahead of time on the value of the services, that value will be accepted as fair market value unless the value can be shown to be otherwise. Where to file federal tax return 2012 Generally, you report this income on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. Where to file federal tax return 2012 However, if the barter involves an exchange of something other than services, such as in Example 3 below, you may have to use another form or schedule instead. Where to file federal tax return 2012 Example 1. Where to file federal tax return 2012 You are a self-employed attorney who performs legal services for a client, a small corporation. Where to file federal tax return 2012 The corporation gives you shares of its stock as payment for your services. Where to file federal tax return 2012 You must include the fair market value of the shares in your income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) in the year you receive them. Where to file federal tax return 2012 Example 2. Where to file federal tax return 2012 You are self-employed and a member of a barter club. Where to file federal tax return 2012 The club uses “credit units” as a means of exchange. Where to file federal tax return 2012 It adds credit units to your account for goods or services you provide to members, which you can use to purchase goods or services offered by other members of the barter club. Where to file federal tax return 2012 The club subtracts credit units from your account when you receive goods or services from other members. Where to file federal tax return 2012 You must include in your income the value of the credit units that are added to your account, even though you may not actually receive goods or services from other members until a later tax year. Where to file federal tax return 2012 Example 3. Where to file federal tax return 2012 You own a small apartment building. Where to file federal tax return 2012 In return for 6 months rent-free use of an apartment, an artist gives you a work of art she created. Where to file federal tax return 2012 You must report as rental income on Schedule E (Form 1040), Supplemental Income and Loss, the fair market value of the artwork, and the artist must report as income on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) the fair rental value of the apartment. Where to file federal tax return 2012 Form 1099-B from barter exchange. Where to file federal tax return 2012   If you exchanged property or services through a barter exchange, Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a similar statement from the barter exchange should be sent to you by February 18, 2014. Where to file federal tax return 2012 It should show the value of cash, property, services, credits, or scrip you received from exchanges during 2013. Where to file federal tax return 2012 The IRS also will receive a copy of Form 1099-B. Where to file federal tax return 2012 Canceled Debts In most cases, if a debt you owe is canceled or forgiven, other than as a gift or bequest, you must include the canceled amount in your income. Where to file federal tax return 2012 You have no income from the canceled debt if it is intended as a gift to you. Where to file federal tax return 2012 A debt includes any indebtedness for which you are liable or which attaches to property you hold. Where to file federal tax return 2012 If the debt is a nonbusiness debt, report the canceled amount on Form 1040, line 21. Where to file federal tax return 2012 If it is a business debt, report the amount on Schedule C (Form 1040) or Schedule C-EZ (Form 1040) (or on Schedule F (Form 1040), Profit or Loss From Farming, if the debt is farm debt and you are a farmer). Where to file federal tax return 2012 Form 1099-C. Where to file federal tax return 2012   If a Federal Government agency, financial institution, or credit union cancels or forgives a debt you owe of $600 or more, you will receive a Form 1099-C, Cancellation of Debt. Where to file federal tax return 2012 The amount of the canceled debt is shown in box 2. Where to file federal tax return 2012 Interest included in canceled debt. Where to file federal tax return 2012   If any interest is forgiven and included in the amount of canceled debt in box 2, the amount of interest also will be shown in box 3. Where to file federal tax return 2012 Whether or not you must include the interest portion of the canceled debt in your income depends on whether the interest would be deductible when you paid it. Where to file federal tax return 2012 See Deductible debt under Exceptions, later. Where to file federal tax return 2012   If the interest would not be deductible (such as interest on a personal loan), include in your income the amount from Form 1099-C, box 2. Where to file federal tax return 2012 If the interest would be deductible (such as on a business loan), include in your income the net amount of the canceled debt (the amount shown in box 2 less the interest amount shown in box 3). Where to file federal tax return 2012 Discounted mortgage loan. Where to file federal tax return 2012   If your financial institution offers a discount for the early payment of your mortgage loan, the amount of the discount is canceled debt. Where to file federal tax return 2012 You must include the canceled amount in your income. Where to file federal tax return 2012 Mortgage relief upon sale or other disposition. Where to file federal tax return 2012   If you are personally liable for a mortgage (recourse debt), and you are relieved of the mortgage when you dispose of the property, you may realize gain or loss up to the fair market value of the property. Where to file federal tax return 2012 To the extent the mortgage discharge exceeds the fair market value of the property, it is income from discharge of indebtedness unless it qualifies for exclusion under Excluded debt , later. Where to file federal tax return 2012 Report any income from discharge of indebtedness on nonbusiness debt that does not qualify for exclusion as other income on Form 1040, line 21. Where to file federal tax return 2012    You may be able to exclude part of the mortgage relief on your principal residence. Where to file federal tax return 2012 See Excluded debt, later. Where to file federal tax return 2012   If you are not personally liable for a mortgage (nonrecourse debt), and you are relieved of the mortgage when you dispose of the property (such as through foreclosure), that relief is included in the amount you realize. Where to file federal tax return 2012 You may have a taxable gain if the amount you realize exceeds your adjusted basis in the property. Where to file federal tax return 2012 Report any gain on nonbusiness property as a capital gain. Where to file federal tax return 2012   See Publication 4681 for more information. Where to file federal tax return 2012 Stockholder debt. Where to file federal tax return 2012   If you are a stockholder in a corporation and the corporation cancels or forgives your debt to it, the canceled debt is a constructive distribution that is generally dividend income to you. Where to file federal tax return 2012 For more information, see Publication 542, Corporations. Where to file federal tax return 2012   If you are a stockholder in a corporation and you cancel a debt owed to you by the corporation, you generally do not realize income. Where to file federal tax return 2012 This is because the canceled debt is considered as a contribution to the capital of the corporation equal to the amount of debt principal that you canceled. Where to file federal tax return 2012 Repayment of canceled debt. Where to file federal tax return 2012   If you included a canceled amount in your income and later pay the debt, you may be able to file a claim for refund for the year the amount was included in income. Where to file federal tax return 2012 You can file a claim on Form 1040X if the statute of limitations for filing a claim is still open. Where to file federal tax return 2012 The statute of limitations generally does not end until 3 years after the due date of your original return. Where to file federal tax return 2012 Exceptions There are several exceptions to the inclusion of canceled debt in income. Where to file federal tax return 2012 These are explained next. Where to file federal tax return 2012 Student loans. Where to file federal tax return 2012   Certain student loans contain a provision that all or part of the debt incurred to attend the qualified educational institution will be canceled if you work for a certain period of time in certain professions for any of a broad class of employers. Where to file federal tax return 2012   You do not have income if your student loan is canceled after you agreed to this provision and then performed the services required. Where to file federal tax return 2012 To qualify, the loan must have been made by: The Federal Government, a state or local government, or an instrumentality, agency, or subdivision thereof, A tax-exempt public benefit corporation that has assumed control of a state, county, or municipal hospital, and whose employees are considered public employees under state law, or An educational institution: Under an agreement with an entity described in (1) or (2) that provided the funds to the institution to make the loan, or As part of a program of the institution designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs and under which the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt organization described in section 501(c)(3). Where to file federal tax return 2012   A loan to refinance a qualified student loan also will qualify if it was made by an educational institution or a qualified tax-exempt organization under its program designed as described in (3)(b) above. Where to file federal tax return 2012 Education loan repayment assistance. Where to file federal tax return 2012   Education loan repayments made to you by the National Health Service Corps Loan Repayment Program (NHSC Loan Repayment Program), a state education loan repayment program eligible for funds under the Public Health Service Act, or any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in underserved or health professional shortage areas are not taxable. Where to file federal tax return 2012    The provision relating to the “other state loan repayment or loan forgiveness program” was added to this exclusion for amounts received in tax years beginning after December 31, 2008. Where to file federal tax return 2012 If you included these amounts in income in 2010, 2011, or 2012, you should file an amended tax return to exclude this income. Where to file federal tax return 2012 See Form 1040X and its instructions for details on filing. Where to file federal tax return 2012 Deductible debt. Where to file federal tax return 2012   You do not have income from the cancellation of a debt if your payment of the debt would be deductible. Where to file federal tax return 2012 This exception applies only if you use the cash method of accounting. Where to file federal tax return 2012 For more information, see chapter 5 of Publication 334, Tax Guide for Small Business. Where to file federal tax return 2012 Price reduced after purchase. Where to file federal tax return 2012   In most cases, if the seller reduces the amount of debt you owe for property you purchased, you do not have income from the reduction. Where to file federal tax return 2012 The reduction of the debt is treated as a purchase price adjustment and reduces your basis in the property. Where to file federal tax return 2012 Excluded debt. Where to file federal tax return 2012   Do not include a canceled debt in your gross income in the following situations. Where to file federal tax return 2012 The debt is canceled in a bankruptcy case under title 11 of the U. Where to file federal tax return 2012 S. Where to file federal tax return 2012 Code. Where to file federal tax return 2012 See Publication 908, Bankruptcy Tax Guide. Where to file federal tax return 2012 The debt is canceled when you are insolvent. Where to file federal tax return 2012 However, you cannot exclude any amount of canceled debt that is more than the amount by which you are insolvent. Where to file federal tax return 2012 See Publication 908. Where to file federal tax return 2012 The debt is qualified farm debt and is canceled by a qualified person. Where to file federal tax return 2012 See chapter 3 of Publication 225, Farmer's Tax Guide. Where to file federal tax return 2012 The debt is qualified real property business debt. Where to file federal tax return 2012 See chapter 5 of Publication 334. Where to file federal tax return 2012 The cancellation is intended as a gift. Where to file federal tax return 2012 The debt is qualified principal residence indebtedness. Where to file federal tax return 2012 See Publication 525 for additional information. Where to file federal tax return 2012 Host or Hostess If you host a party or event at which sales are made, any gift or gratuity you receive for giving the event is a payment for helping a direct seller make sales. Where to file federal tax return 2012 You must report this item as income at its fair market value. Where to file federal tax return 2012 Your out-of-pocket party expenses are subject to the 50% limit for meal and entertainment expenses. Where to file federal tax return 2012 These expenses are deductible as miscellaneous itemized deductions subject to the 2%-of-AGI limit on Schedule A (Form 1040), but only up to the amount of income you receive for giving the party. Where to file federal tax return 2012 For more information about the 50% limit for meal and entertainment expenses, see chapter 26. Where to file federal tax return 2012 Life Insurance Proceeds Life insurance proceeds paid to you because of the death of the insured person are not taxable unless the policy was turned over to you for a price. Where to file federal tax return 2012 This is true even if the proceeds were paid under an accident or health insurance policy or an endowment contract. Where to file federal tax return 2012 However, interest income received as a result of life insurance proceeds may be taxable. Where to file federal tax return 2012 Proceeds not received in installments. Where to file federal tax return 2012   If death benefits are paid to you in a lump sum or other than at regular intervals, include in your income only the benefits that are more than the amount payable to you at the time of the insured person's death. Where to file federal tax return 2012 If the benefit payable at death is not specified, you include in your income the benefit payments that are more than the present value of the payments at the time of death. Where to file federal tax return 2012 Proceeds received in installments. Where to file federal tax return 2012   If you receive life insurance proceeds in installments, you can exclude part of each installment from your income. Where to file federal tax return 2012   To determine the excluded part, divide the amount held by the insurance company (generally the total lump sum payable at the death of the insured person) by the number of installments to be paid. Where to file federal tax return 2012 Include anything over this excluded part in your income as interest. Where to file federal tax return 2012 Surviving spouse. Where to file federal tax return 2012   If your spouse died before October 23, 1986, and insurance proceeds paid to you because of the death of your spouse are received in installments, you can exclude up to $1,000 a year of the interest included in the installments. Where to file federal tax return 2012 If you remarry, you can continue to take the exclusion. Where to file federal tax return 2012 Surrender of policy for cash. Where to file federal tax return 2012   If you surrender a life insurance policy for cash, you must include in income any proceeds that are more than the cost of the life insurance policy. Where to file federal tax return 2012 In most cases, your cost (or investment in the contract) is the total of premiums that you paid for the life insurance policy, less any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income. Where to file federal tax return 2012    You should receive a Form 1099-R showing the total proceeds and the taxable part. Where to file federal tax return 2012 Report these amounts on lines 16a and 16b of Form 1040 or lines 12a and 12b of Form 1040A. Where to file federal tax return 2012 More information. Where to file federal tax return 2012   For more information, see Life Insurance Proceeds in Publication 525. Where to file federal tax return 2012 Endowment Contract Proceeds An endowment contract is a policy under which you are paid a specified amount of money on a certain date unless you die before that date, in which case, the money is paid to your designated beneficiary. Where to file federal tax return 2012 Endowment proceeds paid in a lump sum to you at maturity are taxable only if the proceeds are more than the cost of the policy. Where to file federal tax return 2012 To determine your cost, subtract any amount that you previously received under the contract and excluded from your income from the total premiums (or other consideration) paid for the contract. Where to file federal tax return 2012 Include the part of the lump sum payment that is more than your cost in your income. Where to file federal tax return 2012 Accelerated Death Benefits Certain amounts paid as accelerated death benefits under a life insurance contract or viatical settlement before the insured's death are excluded from income if the insured is terminally or chronically ill. Where to file federal tax return 2012 Viatical settlement. Where to file federal tax return 2012   This is the sale or assignment of any part of the death benefit under a life insurance contract to a viatical settlement provider. Where to file federal tax return 2012 A viatical settlement provider is a person who regularly engages in the business of buying or taking assignment of life insurance contracts on the lives of insured individuals who are terminally or chronically ill and who meets the requirements of section 101(g)(2)(B) of the Internal Revenue Code. Where to file federal tax return 2012 Exclusion for terminal illness. Where to file federal tax return 2012    Accelerated death benefits are fully excludable if the insured is a terminally ill individual. Where to file federal tax return 2012 This is a person who has been certified by a physician as having an illness or physical condition that can reasonably be expected to result in death within 24 months from the date of the certification. Where to file federal tax return 2012 Exclusion for chronic illness. Where to file federal tax return 2012    If the insured is a chronically ill individual who is not terminally ill, accelerated death benefits paid on the basis of costs incurred for qualified long-term care services are fully excludable. Where to file federal tax return 2012 Accelerated death benefits paid on a per diem or other periodic basis are excludable up to a limit. Where to file federal tax return 2012 This limit applies to the total of the accelerated death benefits and any periodic payments received from long-term care insurance contracts. Where to file federal tax return 2012 For information on the limit and the definitions of chronically ill individual, qualified long-term care services, and long-term care insurance contracts, see Long-Term Care Insurance Contracts under Sickness and Injury Benefits in Publication 525. Where to file federal tax return 2012 Exception. Where to file federal tax return 2012   The exclusion does not apply to any amount paid to a person (other than the insured) who has an insurable interest in the life of the insured because the insured: Is a director, officer, or employee of the person, or Has a financial interest in the person's business. Where to file federal tax return 2012 Form 8853. Where to file federal tax return 2012   To claim an exclusion for accelerated death benefits made on a per diem or other periodic basis, you must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your return. Where to file federal tax return 2012 You do not have to file Form 8853 to exclude accelerated death benefits paid on the basis of actual expenses incurred. Where to file federal tax return 2012 Public Safety Officer Killed in the Line of Duty If you are a survivor of a public safety officer who was killed in the line of duty, you may be able to exclude from income certain amounts you receive. Where to file federal tax return 2012 For this purpose, the term public safety officer includes law enforcement officers, firefighters, chaplains, and rescue squad and ambulance crew members. Where to file federal tax return 2012 For more information, see Publication 559, Survivors, Executors, and Administrators. Where to file federal tax return 2012 Partnership Income A partnership generally is not a taxable entity. Where to file federal tax return 2012 The income, gains, losses, deductions, and credits of a partnership are passed through to the partners based on each partner's distributive share of these items. Where to file federal tax return 2012 Schedule K-1 (Form 1065). Where to file federal tax return 2012    Although a partnership generally pays no tax, it must file an information return on Form 1065, U. Where to file federal tax return 2012 S. Where to file federal tax return 2012 Return of Partnership Income, and send Schedule K-1 (Form 1065) to each partner. Where to file federal tax return 2012 In addition, the partnership will send each partner a copy of the Partner's Instructions for Schedule K-1 (Form 1065) to help each partner report his or her share of the partnership's income, deductions, credits, and tax preference items. Where to file federal tax return 2012 Keep Schedule K-1 (Form 1065) for your records. Where to file federal tax return 2012 Do not attach it to your Form 1040, unless you are specifically required to do so. Where to file federal tax return 2012 For more information on partnerships, see Publication 541, Partnerships. Where to file federal tax return 2012 Qualified joint venture. Where to file federal tax return 2012   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. Where to file federal tax return 2012 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. Where to file federal tax return 2012 For further information on how to make the election and which schedule(s) to file, see the instructions for your individual tax return. Where to file federal tax return 2012 S Corporation Income In most cases, an S corporation does not pay tax on its income. Where to file federal tax return 2012 Instead, the income, losses, deductions, and credits of the corporation are passed through to the shareholders based on each shareholder's pro rata share. Where to file federal tax return 2012 Schedule K-1 (Form 1120S). Where to file federal tax return 2012   An S corporation must file a return on Form 1120S, U. Where to file federal tax return 2012 S. Where to file federal tax return 2012 Income Tax Return for an S Corporation, and send Schedule K-1 (Form 1120S) to each shareholder. Where to file federal tax return 2012 In addition, the S corporation will send each shareholder a copy of the Shareholder's Instructions for Schedule K-1 (Form 1120S) to help each shareholder report his or her share of the S corporation's income, losses, credits, and deductions. Where to file federal tax return 2012 Keep Schedule K-1 (Form 1120S) for your records. Where to file federal tax return 2012 Do not attach it to your Form 1040, unless you are specifically required to do so. Where to file federal tax return 2012 For more information on S corporations and their shareholders, see the Instructions for Form 1120S. Where to file federal tax return 2012 Recoveries A recovery is a return of an amount you deducted or took a credit for in an earlier year. Where to file federal tax return 2012 The most common recoveries are refunds, reimbursements, and rebates of deductions itemized on Schedule A (Form 1040). Where to file federal tax return 2012 You also may have recoveries of non-itemized deductions (such as payments on previously deducted bad debts) and recoveries of items for which you previously claimed a tax credit. Where to file federal tax return 2012 Tax benefit rule. Where to file federal tax return 2012   You must include a recovery in your income in the year you receive it up to the amount by which the deduction or credit you took for the recovered amount reduced your tax in the earlier year. Where to file federal tax return 2012 For this purpose, any increase to an amount carried over to the current year that resulted from the deduction or credit is considered to have reduced your tax in the earlier year. Where to file federal tax return 2012 For more information, see Publication 525. Where to file federal tax return 2012 Federal income tax refund. Where to file federal tax return 2012   Refunds of federal income taxes are not included in your income because they are never allowed as a deduction from income. Where to file federal tax return 2012 State tax refund. Where to file federal tax return 2012   If you received a state or local income tax refund (or credit or offset) in 2013, you generally must include it in income if you deducted the tax in an earlier year. Where to file federal tax return 2012 The payer should send Form 1099-G, Certain Government Payments, to you by January 31, 2014. Where to file federal tax return 2012 The IRS also will receive a copy of the Form 1099-G. Where to file federal tax return 2012 If you file Form 1040, use the State and Local Income Tax Refund Worksheet in the 2013 Form 1040 instructions for line 10 to figure the amount (if any) to include in your income. Where to file federal tax return 2012 See Publication 525 for when you must use another worksheet. Where to file federal tax return 2012   If you could choose to deduct for a tax year either: State and local income taxes, or State and local general sales taxes, then the maximum refund that you may have to include in income is limited to the excess of the tax you chose to deduct for that year over the tax you did not choose to deduct for that year. Where to file federal tax return 2012 For examples, see Publication 525. Where to file federal tax return 2012 Mortgage interest refund. Where to file federal tax return 2012    If you received a refund or credit in 2013 of mortgage interest paid in an earlier year, the amount should be shown in box 3 of your Form 1098, Mortgage Interest Statement. Where to file federal tax return 2012 Do not subtract the refund amount from the interest you paid in 2013. Where to file federal tax return 2012 You may have to include it in your income under the rules explained in the following discussions. Where to file federal tax return 2012 Interest on recovery. Where to file federal tax return 2012   Interest on any of the amounts you recover must be reported as interest income in the year received. Where to file federal tax return 2012 For example, report any interest you received on state or local income tax refunds on Form 1040, line 8a. Where to file federal tax return 2012 Recovery and expense in same year. Where to file federal tax return 2012   If the refund or other recovery and the expense occur in the same year, the recovery reduces the deduction or credit and is not reported as income. Where to file federal tax return 2012 Recovery for 2 or more years. Where to file federal tax return 2012   If you receive a refund or other recovery that is for amounts you paid in 2 or more separate years, you must allocate, on a pro rata basis, the recovered amount between the years in which you paid it. Where to file federal tax return 2012 This allocation is necessary to determine the amount of recovery from any earlier years and to determine the amount, if any, of your allowable deduction for this item for the current year. Where to file federal tax return 2012 For information on how to compute the allocation, see Recoveries in Publication 525. Where to file federal tax return 2012 Itemized Deduction Recoveries If you recover any amount that you deducted in an earlier year on Schedule A (Form 1040), you generally must include the full amount of the recovery in your income in the year you receive it. Where to file federal tax return 2012 Where to report. Where to file federal tax return 2012   Enter your state or local income tax refund on Form 1040, line 10, and the total of all other recoveries as other income on Form 1040, line 21. Where to file federal tax return 2012 You cannot use Form 1040A or Form 1040EZ. Where to file federal tax return 2012 Standard deduction limit. Where to file federal tax return 2012   You generally are allowed to claim the standard deduction if you do not itemize your deductions. Where to file federal tax return 2012 Only your itemized deductions that are more than your standard deduction are subject to the recovery rule (unless you are required to itemize your deductions). Where to file federal tax return 2012 If your total deductions on the earlier year return were not more than your income for that year, include in your income this year the lesser of: Your recoveries, or The amount by which your itemized deductions exceeded the standard deduction. Where to file federal tax return 2012 Example. Where to file federal tax return 2012 For 2012, you filed a joint return. Where to file federal tax return 2012 Your taxable income was $60,000 and you were not entitled to any tax credits. Where to file federal tax return 2012 Your standard deduction was $11,900, and you had itemized deductions of $14,000. Where to file federal tax return 2012 In 2013, you received the following recoveries for amounts deducted on your 2012 return: Medical expenses $200 State and local income tax refund 400 Refund of mortgage interest 325 Total recoveries $925 None of the recoveries were more than the deductions taken for 2012. Where to file federal tax return 2012 The difference between the state and local income tax you deducted and your local general sales tax was more than $400. Where to file federal tax return 2012 Your total recoveries are less than the amount by which your itemized deductions exceeded the standard deduction ($14,000 − 11,900 = $2,100), so you must include your total recoveries in your income for 2013. Where to file federal tax return 2012 Report the state and local income tax refund of $400 on Form 1040, line 10, and the balance of your recoveries, $525, on Form 1040, line 21. Where to file federal tax return 2012 Standard deduction for earlier years. Where to file federal tax return 2012   To determine if amounts recovered in 2013 must be included in your income, you must know the standard deduction for your filing status for the year the deduction was claimed. Where to file federal tax return 2012 Look in the instructions for your tax return from prior years to locate the standard deduction for the filing status for that prior year. Where to file federal tax return 2012 Example. Where to file federal tax return 2012 You filed a joint return on Form 1040 for 2012 with taxable income of $45,000. Where to file federal tax return 2012 Your itemized deductions were $12,350. Where to file federal tax return 2012 The standard deduction that you could have claimed was $11,900. Where to file federal tax return 2012 In 2013, you recovered $2,100 of your 2012 itemized deductions. Where to file federal tax return 2012 None of the recoveries were more than the actual deductions for 2012. Where to file federal tax return 2012 Include $450 of the recoveries in your 2013 income. Where to file federal tax return 2012 This is the smaller of your recoveries ($2,100) or the amount by which your itemized deductions were more than the standard deduction ($12,350 − $11,900 = $450). Where to file federal tax return 2012 Recovery limited to deduction. Where to file federal tax return 2012   You do not include in your income any amount of your recovery that is more than the amount you deducted in the earlier year. Where to file federal tax return 2012 The amount you include in your income is limited to the smaller of: The amount deducted on Schedule A (Form 1040), or The amount recovered. Where to file federal tax return 2012 Example. Where to file federal tax return 2012 During 2012 you paid $1,700 for medical expenses. Where to file federal tax return 2012 From this amount you subtracted $1,500, which was 7. Where to file federal tax return 2012 5% of your adjusted gross income. Where to file federal tax return 2012 Your actual medical expense deduction was $200. Where to file federal tax return 2012 In 2013, you received a $500 reimbursement from your medical insurance for your 2012 expenses. Where to file federal tax return 2012 The only amount of the $500 reimbursement that must be included in your income for 2013 is $200—the amount actually deducted. Where to file federal tax return 2012 Other recoveries. Where to file federal tax return 2012   See Recoveries in Publication 525 if: You have recoveries of items other than itemized deductions, or You received a recovery for an item for which you claimed a tax credit (other than investment credit or foreign tax credit) in a prior year. Where to file federal tax return 2012 Rents from Personal Property If you rent out personal property, such as equipment or vehicles, how you report your income and expenses is in most cases determined by: Whether or not the rental activity is a business, and Whether or not the rental activity is conducted for profit. Where to file federal tax return 2012 In most cases, if your primary purpose is income or profit and you are involved in the rental activity with continuity and regularity, your rental activity is a business. Where to file federal tax return 2012 See Publication 535, Business Expenses, for details on deducting expenses for both business and not-for-profit activities. Where to file federal tax return 2012 Reporting business income and expenses. Where to file federal tax return 2012    If you are in the business of renting personal property, report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Where to file federal tax return 2012 The form instructions have information on how to complete them. Where to file federal tax return 2012 Reporting nonbusiness income. Where to file federal tax return 2012   If you are not in the business of renting personal property, report your rental income on Form 1040, line 21. Where to file federal tax return 2012 List the type and amount of the income on the dotted line next to line 21. Where to file federal tax return 2012 Reporting nonbusiness expenses. Where to file federal tax return 2012   If you rent personal property for profit, include your rental expenses in the total amount you enter on Form 1040, line 36. Where to file federal tax return 2012 Also enter the amount and “PPR” on the dotted line next to line 36. Where to file federal tax return 2012   If you do not rent personal property for profit, your deductions are limited and you cannot report a loss to offset other income. Where to file federal tax return 2012 See Activity not for profit , under Other Income, later. Where to file federal tax return 2012 Repayments If you had to repay an amount that you included in your income in an earlier year, you may be able to deduct the amount repaid from your income for the year in which you repaid it. Where to file federal tax return 2012 Or, if the amount you repaid is more than $3,000, you may be able to take a credit against your tax for the year in which you repaid it. Where to file federal tax return 2012 Generally, you can claim a deduction or credit only if the repayment qualifies as an expense or loss incurred in your trade or business or in a for-profit transaction. Where to file federal tax return 2012 Type of deduction. Where to file federal tax return 2012   The type of deduction you are allowed in the year of repayment depends on the type of income you included in the earlier year. Where to file federal tax return 2012 You generally deduct the repayment on the same form or schedule on which you previously reported it as income. Where to file federal tax return 2012 For example, if you reported it as self-employment income, deduct it as a business expense on Schedule C or Schedule C-EZ (Form 1040) or Schedule F (Form 1040). Where to file federal tax return 2012 If you reported it as a capital gain, deduct it as a capital loss as explained in the Instructions for Schedule D (Form 1040). Where to file federal tax return 2012 If you reported it as wages, unemployment compensation, or other nonbusiness income, deduct it as a miscellaneous itemized deduction on Schedule A (Form 1040). Where to file federal tax return 2012 Repaid social security benefits. Where to file federal tax return 2012   If you repaid social security benefits or equivalent railroad retirement benefits, see Repayment of benefits in chapter 11. Where to file federal tax return 2012 Repayment of $3,000 or less. Where to file federal tax return 2012   If the amount you repaid was $3,000 or less, deduct it from your income in the year you repaid it. Where to file federal tax return 2012 If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 23. Where to file federal tax return 2012 Repayment over $3,000. Where to file federal tax return 2012   If the amount you repaid was more than $3,000, you can deduct the repayment (as explained under Type of deduction , earlier). Where to file federal tax return 2012 However, you can choose instead to take a tax credit for the year of repayment if you included the income under a claim of right. Where to file federal tax return 2012 This means that at the time you included the income, it appeared that you had an unrestricted right to it. Where to file federal tax return 2012 If you qualify for this choice, figure your tax under both methods and compare the results. Where to file federal tax return 2012 Use the method (deduction or credit) that results in less tax. Where to file federal tax return 2012 When determining whether the amount you repaid was more or less than $3,000, consider the total amount being repaid on the return. Where to file federal tax return 2012 Each instance of repayment is not considered separately. Where to file federal tax return 2012 Method 1. Where to file federal tax return 2012   Figure your tax for 2013 claiming a deduction for the repaid amount. Where to file federal tax return 2012 If you must deduct it as a miscellaneous itemized deduction, enter it on Schedule A (Form 1040), line 28. Where to file federal tax return 2012 Method 2. Where to file federal tax return 2012   Figure your tax for 2013 claiming a credit for the repaid amount. Where to file federal tax return 2012 Follow these steps. Where to file federal tax return 2012 Figure your tax for 2013 without deducting the repaid amount. Where to file federal tax return 2012 Refigure your tax from the earlier year without including in income the amount you repaid in 2013. Where to file federal tax return 2012 Subtract the tax in (2) from the tax shown on your return for the earlier year. Where to file federal tax return 2012 This is the credit. Where to file federal tax return 2012 Subtract the answer in (3) from the tax for 2013 figured without the deduction (Step 1). Where to file federal tax return 2012   If method 1 results in less tax, deduct the amount repaid. Where to file federal tax return 2012 If method 2 results in less tax, claim the credit figured in (3) above on Form 1040, line 71, by adding the amount of the credit to any other credits on this line, and entering “I. Where to file federal tax return 2012 R. Where to file federal tax return 2012 C. Where to file federal tax return 2012 1341” in the column to the right of line 71. Where to file federal tax return 2012   An example of this computation can be found in Publication 525. Where to file federal tax return 2012 Repaid wages subject to social security and Medicare taxes. Where to file federal tax return 2012   If you had to repay an amount that you included in your wages or compensation in an earlier year on which social security, Medicare, or tier 1 RRTA taxes were paid, ask your employer to refund the excess amount to you. Where to file federal tax return 2012 If the employer refuses to refund the taxes, ask for a statement indicating the amount of the overcollection to support your claim. Where to file federal tax return 2012 File a claim for refund using Form 843, Claim for Refund and Request for Abatement. Where to file federal tax return 2012 Repaid wages subject to Additional Medicare Tax. Where to file federal tax return 2012   Employers cannot make an adjustment or file a claim for refund for Additional Medicare Tax withholding when there is a repayment of wages received by an employee in a prior year because the employee determines liability for Additional Medicare Tax on the employee's income tax return for the prior year. Where to file federal tax return 2012 If you had to repay an amount that you included in your wages or compensation in an earlier year, and on which Additional Medicare Tax was paid, you may be able to recover the Additional Medicare Tax paid on the amount. Where to file federal tax return 2012 To recover Additional Medicare Tax on the repaid wages or compensation, you must file Form 1040X, Amended U. Where to file federal tax return 2012 S. Where to file federal tax return 2012 Individual Income Tax Return, for the prior year in which the wages or compensation were originally received. Where to file federal tax return 2012 See the Instructions for Form 1040X. Where to file federal tax return 2012 Royalties Royalties from copyrights, patents, and oil, gas, and mineral properties are taxable as ordinary income. Where to file federal tax return 2012 In most cases you report royalties in Part I of Schedule E (Form 1040). Where to file federal tax return 2012 However, if you hold an operating oil, gas, or mineral interest or are in business as a self-employed writer, inventor, artist, etc. Where to file federal tax return 2012 , report your income and expenses on Schedule C or Schedule C-EZ (Form 1040). Where to file federal tax return 2012 Copyrights and patents. Where to file federal tax return 2012   Royalties from copyrights on literary, musical, or artistic works, and similar property, or from patents on inventions, are amounts paid to you for the right to use your work over a specified period of time. Where to file federal tax return 2012 Royalties generally are based on the number of units sold, such as the number of books, tickets to a performance, or machines sold. Where to file federal tax return 2012 Oil, gas, and minerals. Where to file federal tax return 2012   Royalty income from oil, gas, and mineral properties is the amount you receive when natural resources are extracted from your property. Where to file federal tax return 2012 The royalties are based on units, such as barrels, tons, etc. Where to file federal tax return 2012 , and are paid to you by a person or company who leases the property from you. Where to file federal tax return 2012 Depletion. Where to file federal tax return 2012   If you are the owner of an economic interest in mineral deposits or oil and gas wells, you can recover your investment through the depletion allowance. Where to file federal tax return 2012 For information on this subject, see chapter 9 of Publication 535. Where to file federal tax return 2012 Coal and iron ore. Where to file federal tax return 2012   Under certain circumstances, you can treat amounts you receive from the disposal of coal and iron ore as payments from the sale of a capital asset, rather than as royalty income. Where to file federal tax return 2012 For information about gain or loss from the sale of coal and iron ore, see Publication 544. Where to file federal tax return 2012 Sale of property interest. Where to file federal tax return 2012   If you sell your complete interest in oil, gas, or mineral rights, the amount you receive is considered payment for the sale of property used in a trade or business under section 1231, not royalty income. Where to file federal tax return 2012 Under certain circumstances, the sale is subject to capital gain or loss treatment as explained in the Instructions for Schedule D (Form 1040). Where to file federal tax return 2012 For more information on selling section 1231 property, see chapter 3 of Publication 544. Where to file federal tax return 2012   If you retain a royalty, an overriding royalty, or a net profit interest in a mineral property for the life of the property, you have made a lease or a sublease, and any cash you receive for the assignment of other interests in the property is ordinary income subject to a depletion allowance. Where to file federal tax return 2012 Part of future production sold. Where to file federal tax return 2012   If you own mineral property but sell part of the future production, in most cases you treat the money you receive from the buyer at the time of the sale as a loan from the buyer. Where to file federal tax return 2012 Do not include it in your income or take depletion based on it. Where to file federal tax return 2012   When production begins, you include all the proceeds in your income, deduct all the production expenses, and deduct depletion from that amount to arrive at your taxable income from the property. Where to file federal tax return 2012 Unemployment Benefits The tax treatment of unemployment benefits you receive depends on the type of program paying the benefits. Where to file federal tax return 2012 Unemployment compensation. Where to file federal tax return 2012   You must include in income all unemployment compensation you receive. Where to file federal tax return 2012 You should receive a Form 1099-G showing in box 1 the total unemployment compensation paid to you. Where to file federal tax return 2012 In most cases, you enter unemployment compensation on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Where to file federal tax return 2012 Types of unemployment compensation. Where to file federal tax return 2012   Unemployment compensation generally includes any amount received under an unemployment compensation law of the United States or of a state. Where to file federal tax return 2012 It includes the following benefits. Where to file federal tax return 2012 Benefits paid by a state or the District of Columbia from the Federal Unemployment Trust Fund. Where to file federal tax return 2012 State unemployment insurance benefits. Where to file federal tax return 2012 Railroad unemployment compensation benefits. Where to file federal tax return 2012 Disability payments from a government program paid as a substitute for unemployment compensation. Where to file federal tax return 2012 (Amounts received as workers' compensation for injuries or illness are not unemployment compensation. Where to file federal tax return 2012 See chapter 5 for more information. Where to file federal tax return 2012 ) Trade readjustment allowances under the Trade Act of 1974. Where to file federal tax return 2012 Unemployment assistance under the Disaster Relief and Emergency Assistance Act. Where to file federal tax return 2012 Unemployment assistance under the Airline Deregulation Act of 1974 Program. Where to file federal tax return 2012 Governmental program. Where to file federal tax return 2012   If you contribute to a governmental unemployment compensation program and your contributions are not deductible, amounts you receive under the program are not included as unemployment compensation until you recover your contributions. Where to file federal tax return 2012 If you deducted all of your contributions to the program, the entire amount you receive under the program is included in your income. Where to file federal tax return 2012 Repayment of unemployment compensation. Where to file federal tax return 2012   If you repaid in 2013 unemployment compensation you received in 2013, subtract the amount you repaid from the total amount you received and enter the difference on line 19 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Where to file federal tax return 2012 On the dotted line next to your entry enter “Repaid” and the amount you repaid. Where to file federal tax return 2012 If you repaid unemployment compensation in 2013 that you included in income in an earlier year, you can deduct the amount repaid on Schedule A (Form 1040), line 23, if you itemize deductions. Where to file federal tax return 2012 If the amount is more than $3,000, see Repayments , earlier. Where to file federal tax return 2012 Tax withholding. Where to file federal tax return 2012   You can choose to have federal income tax withheld from your unemployment compensation. Where to file federal tax return 2012 To make this choice, complete Form W-4V, Voluntary Withholding Request, and give it to the paying office. Where to file federal tax return 2012 Tax will be withheld at 10% of your payment. Where to file federal tax return 2012    If you do not choose to have tax withheld from your unemployment compensation, you may be liable for estimated tax. Where to file federal tax return 2012 If you do not pay enough tax, either through withholding or estimated tax, or a combination of both, you may have to pay a penalty. Where to file federal tax return 2012 For more information on estimated tax, see chapter 4. Where to file federal tax return 2012 Supplemental unemployment benefits. Where to file federal tax return 2012   Benefits received from an employer-financed fund (to which the employees did not contribute) are not unemployment compensation. Where to file federal tax return 2012 They are taxable as wages and are subject to withholding for income tax. Where to file federal tax return 2012 They may be subject to social security and Medicare taxes. Where to file federal tax return 2012 For more information, see Supplemental Unemployment Benefits in section 5 of Publication 15-A, Employer's Supplemental Tax Guide. Where to file federal tax return 2012 Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Where to file federal tax return 2012 Repayment of benefits. Where to file federal tax return 2012   You may have to repay some of your supplemental unemployment benefits to qualify for trade readjustment allowances under the Trade Act of 1974. Where to file federal tax return 2012 If you repay supplemental unemployment benefits in the same year you receive them, reduce the total benefits by the amount you repay. Where to file federal tax return 2012 If you repay the benefits in a later year, you must include the full amount of the benefits received in your income for the year you received them. Where to file federal tax return 2012   Deduct the repayment in the later year as an adjustment to gross income on Form 1040. Where to file federal tax return 2012 (You cannot use Form 1040A or Form 1040EZ. Where to file federal tax return 2012 ) Include the repayment on Form 1040, line 36, and enter “Sub-Pay TRA” and the amount on the dotted line next to line 36. Where to file federal tax return 2012 If the amount you repay in a later year is more than $3,000, you may be able to take a credit against your tax for the later year instead of deducting the amount repaid. Where to file federal tax return 2012 For more information on this, see Repayments , earlier. Where to file federal tax return 2012 Private unemployment fund. Where to file federal tax return 2012   Unemployment benefit payments from a private (nonunion) fund to which you voluntarily contribute are taxable only if the amounts you receive are more than your total payments into the fund. Where to file federal tax return 2012 Report the taxable amount on Form 1040, line 21. Where to file federal tax return 2012 Payments by a union. Where to file federal tax return 2012   Benefits paid to you as an unemployed member of a union from regular union dues are included in your income on Form 1040, line 21. Where to file federal tax return 2012 However, if you contribute to a special union fund and your payments to the fund are not deductible, the unemployment benefits you receive from the fund are includible in your income only to the extent they are more than your contributions. Where to file federal tax return 2012 Guaranteed annual wage. Where to file federal tax return 2012   Payments you receive from your employer during periods of unemployment, under a union agreement that guarantees you full pay during the year, are taxable as wages. Where to file federal tax return 2012 Include them on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Where to file federal tax return 2012 State employees. Where to file federal tax return 2012   Payments similar to a state's unemployment compensation may be made by the state to its employees who are not covered by the state's unemployment compensation law. Where to file federal tax return 2012 Although the payments are fully taxable, do not report them as unemployment compensation. Where to file federal tax return 2012 Report these payments on Form 1040, line 21. Where to file federal tax return 2012 Welfare and Other Public Assistance Benefits Do not include in your income governmental benefit payments from a public welfare fund based upon need, such as payments to blind individuals under a state public assistance law. Where to file federal tax return 2012 Payments from a state fund for the victims of crime should not be included in the victims' incomes if they are in the nature of welfare payments. Where to file federal tax return 2012 Do not deduct medical expenses that are reimbursed by such a fund. Where to file federal tax return 2012 You must include in your income any welfare payments that are compensation for services or that are obtained fraudulently. Where to file federal tax return 2012 Reemployment Trade Adjustment Assistance (RTAA) payments. Where to file federal tax return 2012   RTAA payments received from a state must be included in your income. Where to file federal tax return 2012 The state must send you Form 1099-G to advise you of the amount you should include in income. Where to file federal tax return 2012 The amount should be reported on Form 1040, line 21. Where to file federal tax return 2012 Persons with disabilities. Where to file federal tax return 2012   If you have a disability, you must include in income compensation you receive for services you perform unless the compensation is otherwise excluded. Where to file federal tax return 2012 However, you do not include in income the value of goods, services, and cash that you receive, not in return for your services, but for your training and rehabilitation because you have a disability. Where to file federal tax return 2012 Excludable amounts include payments for transportation and attendant care, such as interpreter services for the deaf, reader services for the blind, and services to help individuals with an intellectual disability do their work. Where to file federal tax return 2012 Disaster relief grants. Where to file federal tax return 2012    Do not include post-disaster grants received under the Robert T. Where to file federal tax return 2012 Stafford Disaster Relief and Emergency Assistance Act in your income if the grant payments are made to help you meet necessary expenses or serious needs for medical, dental, housing, personal property, transportation, child care, or funeral expenses. Where to file federal tax return 2012 Do not deduct casualty losses or medical expenses that are specifically reimbursed by these disaster relief grants. Where to file federal tax return 2012 If you have deducted a casualty loss for the loss of your personal residence and you later receive a disaster relief grant for the loss of the same residence, you may have to include part or all of the grant in your taxable income. Where to file federal tax return 2012 See Recoveries , earlier. Where to file federal tax return 2012 Unemployment assistance payments under the Act are taxable unemployment compensation. Where to file federal tax return 2012 See Unemployment compensation under Unemployment Benefits, earlier. Where to file federal tax return 2012 Disaster relief payments. Where to file federal tax return 2012   You can exclude from income any amount you receive that is a qualified disaster relief payment. Where to file federal tax return 2012 A qualified disaster relief payment is an amount paid to you: To reimburse or pay reasonable and necessary personal, family, living, or funeral expenses that result from a qualified disaster; To reimburse or pay reasonable and necessary expenses incurred for the repair or rehabilitation of your home or repair or replacement of its contents to the extent it is due to a qualified disaster; By a person engaged in the furnishing or sale of transportation as a common carrier because of the death or personal physical injuries incurred as a result of a qualified disaster; or By a federal, state, or local government, or agency, or instrumentality in connection with a qualified disaster in order to promote the general welfare. Where to file federal tax return 2012 You can exclude this amount only to the extent any expense it pays for is not paid for by insurance or otherwise. Where to file federal tax return 2012 The exclusion does not apply if you were a participant or conspirator in a terrorist action or a representative of one. Where to file federal tax return 2012   A qualified disaster is: A disaster which results from a terrorist or military action; A federally declared disaster; or A disaster which results from an accident involving a common carrier, or from any other event, which is determined to be catastrophic by the Secretary of the Treasury or his or her delegate. Where to file federal tax return 2012   For amounts paid under item (4), a disaster is qualified if it is determined by an applicable federal, state, or local authority to warrant assistance from the federal, state, or local government, agency, or instrumentality. Where to file federal tax return 2012 Disaster mitigation payments. Where to file federal tax return 2012   You also can exclude from income any amount you receive that is a qualified disaster mitigation payment. Where to file federal tax return 2012 Qualified disaster mitigation payments are also most commonly paid to you in the period immediately following damage to property as a result of a natural disaster. Where to file federal tax return 2012 However, disaster mitigation payments are used to mitigate (reduce the severity of) potential damage from future natural disasters. Where to file federal tax return 2012 They are paid to you through state and local governments based on the provisions of the Robert T. Where to file federal tax return 2012 Stafford Disaster Relief and Emergency Assistance Act or the National Flood Insurance Act. Where to file federal tax return 2012   You cannot increase the basis or adjusted basis of your property for improvements made with nontaxable disaster mitigation payments. Where to file federal tax return 2012 Home Affordable Modification Program (HAMP). Where to file federal tax return 2012   If you benefit from Pay-for-Performance Success Payments under HAMP, the payments are not taxable. Where to file federal tax return 2012 Mortgage assistance payments under section 235 of the National Housing Act. Where to file federal tax return 2012   Payments made under section 235 of the National Housing Act for mortgage assistance are not included in the homeowner's income. Where to file federal tax return 2012 Interest paid for the homeowner under the mortgage assistance program cannot be deducted. Where to file federal tax return 2012 Medicare. Where to file federal tax return 2012   Medicare benefits received under title XVIII of the Social Security Act are not includible in the gross income of the individuals for whom they are paid. Where to file federal tax return 2012 This includes basic (part A (Hospital Insurance Benefits for the Aged)) and supplementary (part B (Supplementary Medical Insurance Benefits for the Aged)). Where to file federal tax return 2012 Old-age, survivors, and disability insurance benefits (OASDI). Where to file federal tax return 2012   Generally, OASDI payments under section 202 of title II of the Social Security Act are not includible in the gross income of the individuals to whom they are paid. Where to file federal tax return 2012 This applies to old-age insurance benefits, and insurance benefits for wives, husbands, children, widows, widowers, mothers and fathers, and parents, as well as the lump-sum death payment. Where to file federal tax return 2012 Nutrition Program for the Elderly. Where to file federal tax return 2012    Food benefits you receive under the Nutrition Program for the Elderly are not taxable. Where to file federal tax return 2012 If you prepare and serve free meals for the program, include in your income as wages the cash pay you receive, even if you are also eligible for food benefits. Where to file federal tax return 2012 Payments to reduce cost of winter energy. Where to file federal tax return 2012   Payments made by a state to qualified people to reduce their cost of winter energy use are not taxable. Where to file federal tax return 2012 Other Income The following brief discussions are arranged in alphabetical order. Where to file federal tax return 2012 Other income items briefly discussed below are referenced to publications which provide more topical information. Where to file federal tax return 2012 Activity not for profit. Where to file federal tax return 2012   You must include on your return income from an activity from which you do not expect to make a profit. Where to file federal tax return 2012 An example of this type of activity is a hobby or a farm you operate mostly for recreation and pleasure. Where to file federal tax return 2012 Enter this income on Form 1040, line 21. Where to file federal tax return 2012 Deductions for expenses related to the activity are limited. Where to file federal tax return 2012 They cannot total more than the income you report and can be taken only if you itemize deductions on Schedule A (Form 1040). Where to file federal tax return 2012 See Not-for-Profit Activities in chapter 1 of Publication 535 for information on whether an activity is considered carried on for a profit. Where to file federal tax return 2012 Alaska Permanent Fund dividend. Where to file federal tax return 2012   If you received a payment from Alaska's mineral income fund (Alaska Permanent Fund dividend), report it as income on line 21 of Form 1040, line 13 of Form 1040A, or line 3 of Form 1040EZ. Where to file federal tax return 2012 The state of Alaska sends each recipient a document that shows the amount of the payment with the check. Where to file federal tax return 2012 The amount also is reported to IRS. Where to file federal tax return 2012 Alimony. Where to file federal tax return 2012   Include in your income on Form 1040, line 11, any alimony payments you receive. Where to file federal tax return 2012 Amounts you receive for child support are not income to you. Where to file federal tax return 2012 Alimony and child support payments are discussed in chapter 18. Where to file federal tax return 2012 Bribes. Where to file federal tax return 2012   If you receive a bribe, include it in your income. Where to file federal tax return 2012 Campaign contributions. Where to file federal tax return 2012   These contributions are not income to a candidate unless they are diverted to his or her personal use. Where to file federal tax return 2012 To be exempt from tax, the contributions must be spent for campaign purposes or kept in a fund for use in future campaigns. Where to file federal tax return 2012 However, interest earned on bank deposits, dividends received on contributed securities, and net gains realized on sales of contributed securities are taxable and must be reported on Form 1120-POL, U. Where to file federal tax return 2012 S. Where to file federal tax return 2012 Income Tax Return for Certain Political Organizations. Where to file federal tax return 2012 Excess campaign funds transferred to an office account must be included in the officeholder's income on Form 1040, line 21, in the year transferred. Where to file federal tax return 2012 Car pools. Where to file federal tax return 2012   Do not include in your income amounts you receive from the passengers for driving a car in a car pool to and from work. Where to file federal tax return 2012 These amounts are considered reimbursement for your expenses. Where to file federal tax return 2012 However, this rule does not apply if you have developed car pool arrangements into a profit-making business of transporting workers for hire. Where to file federal tax return 2012 Cash rebates. Where to file federal tax return 2012   A cash rebate you receive from a dealer or manufacturer of an item you buy is not income, but you must reduce your basis by the amount of the rebate. Where to file federal tax return 2012 Example. Where to file federal tax return 2012 You buy a new car for $24,000 cash and receive a $2,000 rebate check from the manufacturer. Where to file federal tax return 2012 The $2,000 is not income to you. Where to file federal tax return 2012 Your basis in the car is $22,000. Where to file federal tax return 2012 This is the basis on which you figure gain or loss if you sell the car and depreciation if you use it for business. Where to file federal tax return 2012 Casualty insurance and other reimbursements. Where to file federal tax return 2012   You generally should not report these reimbursements on your return unless you are figuring gain or loss from the casualty or theft. Where to file federal tax return 2012 See chapter 25 for more information. Where to file federal tax return 2012 Child support payments. Where to file federal tax return 2012   You should not report these payments on your return. Where to file federal tax return 2012 See chapter 18 for more information. Where to file federal tax return 2012 Court awards and damages. Where to file federal tax return 2012   To determine if settlement amounts you receive by compromise or judgment must be included in your income, you must consider the item that the settlement replaces. Where to file federal tax return 2012 The character of the income as ordinary income or capital gain depends on the nature of the underlying claim. Where to file federal tax return 2012 Include the following as ordinary income. Where to file federal tax return 2012 Interest on any award. Where to file federal tax return 2012 Compensation for lost wages or lost profits in most cases. Where to file federal tax return 2012 Punitive damages, in most cases. Where to file federal tax return 2012 It does not matter if they relate to a physical injury or physical sickness. Where to file federal tax return 2012 Amounts received in settlement of pension rights (if you did not contribute to the plan). Where to file federal tax return 2012 Damages for: Patent or copyright infringement, Breach of contract, or Interference with business operations. Where to file federal tax return 2012 Back pay and damages for emotional distress received to satisfy a claim under title VII of the Civil Rights Act of 1964. Where to file federal tax return 2012 Attorney fees and costs (including contingent fees) where the underlying recovery is included in gross income. Where to file federal tax return 2012   Do not include in your income compensatory damages for personal physical injury or physical sickness (whether received in a lump sum or installments). Where to file federal tax return 2012 Emotional distress. Where to file federal tax return 2012   Emotional distress itself is not a physical injury or physical sickness, but damages you receive for emotional distress due to a physical injury or sickness are treated as received for the physical injury or sickness. Where to file federal tax return 2012 Do not include them in your income. Where to file federal tax return 2012   If the emotional distress is due to a personal injury that is not due to a physical injury or sickness (for example, employment discrimination or injury to reputation), you must include the damages in your income, except for any damages you receive for medical care due to that emotional distress. Where to file federal tax return 2012 Emotional distress includes physical symptoms that result from emotional distress, such as headaches, insomnia, and stomach disorders. Where to file federal tax return 2012 Deduction for costs involved in unlawful discrimination suits. Where to file federal tax return 2012   You may be able to deduct attorney fees and court costs paid to recover a judgment or settlement for a claim of unlawful discrimination under various provisions of federal, state, and local law listed in Internal Revenue Code section 62(e), a claim against the United States government, or a claim under section 1862(b)(3)(A) of the Social Security Act. Where to file federal tax return 2012 For more information, see Publication 525. Where to file federal tax return 2012 Credit card insurance. Where to file federal tax return 2012   In most cases, if you receive benefits under a credit card disability or unemployment insurance plan, the benefits are taxable to you. Where to file federal tax return 2012 These plans make the minimum monthly payment on your credit card account if you cannot make the payment due to injury, illness, disability, or unemployment. Where to file federal tax return 2012 Report on Form 1040, line 21, the amount of benefits you received during the year that is more than the amount of the premiums you paid during the year. Where to file federal tax return 2012 Down payment assistance. Where to file federal tax return 2012   If you purchase a home and receive assistance from a nonprofit corporation to make the down payment, that assistance is not included in your income. Where to file federal tax return 2012 If the corporation qualifies as a tax-exempt charitable organization, the assistance is treated as a gift and is included in your basis of the house. Where to file federal tax return 2012 If the corporation does not qualify, the assistance is treated as a rebate or reduction of the purchase price and is not included in your basis. Where to file federal tax return 2012 Employment agency fees. Where to file federal tax return 2012   If you get a job through an employment agency, and the fee is paid by your employer, the fee is not includible in your income if you are not liable for it. Where to file federal tax return 2012 However, if you pay it and your employer reimburses you for it, it is includible in your income. Where to file federal tax return 2012 Energy conservation subsidies. Where to file federal tax return 2012   You can exclude from gross income any subsidy provided, either directly or indirectly, by public utilities for the purchase or installation of an energy conservation measure for a dwelling unit. Where to file federal tax return 2012 Energy conservation measure. Where to file federal tax return 2012   This includes installations or modifications that are primarily designed to reduce consumption of electricity or natural gas, or improve the management of energy demand. Where to file federal tax return 2012 Dwelling unit. Where to file federal tax return 2012   This includes a house, apartment, condominium, mobile home, boat, or similar property. Where to file federal tax return 2012 If a building or structure contains both dwelling and other units, any subsidy must be properly allocated. Where to file federal tax return 2012 Estate and trust income. Where to file federal tax return 2012    An estate or trust, unlike a partnership, may have to pay federal income tax. Where to file federal tax return 2012 If you are a beneficiary of an estate or trust, you may be taxed on your share of its income distributed or required to be distributed to you. Where to file federal tax return 2012 However, there is never a double tax. Where to file federal tax return 2012 Estates and trusts file their returns on Form 1041, U. Where to file federal tax return 2012 S. Where to file federal tax return 2012 Income Tax Return for Estates and Trusts, and your share of the income is reported to you on Schedule K-1 (Form 1041). Where to file federal tax return 2012 Current income required to be distributed. Where to file federal tax return 2012   If you are the beneficiary of an estate or trust that must distribute all of its current income, you must report your share of the distributable net income, whether or not you actually received it. Where to file federal tax return 2012 Current income not required to be distributed. Where to file federal tax return 2012    If you are the beneficiary of an estate or trust and the fiduciary has the choice of whether to distribute all or part of the current income, you must report: All income that is required to be distributed to you, whether or not it is actually distributed, plus All other amounts actually paid or credited to you, up to the amount of your share of distributable net income. Where to file federal tax return 2012 How to report. Where to file federal tax return 2012   Treat each item of income the same way that the estate or trust would treat it. Where to file federal tax return 2012 For example, if a trust's dividend income is distributed to you, you report the distribution as dividend income on your return. Where to file federal tax return 2012 The same rule applies to distributions of tax-exempt interest and capital gains. Where to file federal tax return 2012   The fiduciary of the estate or trust must tell you the type of items making up your share of the estate or trust income and any credits you are allowed on your individual income tax return. Where to file federal tax return 2012 Losses. Where to file federal tax return 2012   Losses of estates and trusts generally are not deductible by the beneficiaries. Where to file federal tax return 2012 Grantor trust. Where to file federal tax return 2012   Income earned by a grantor trust is taxable to the grantor, not the beneficiary, if the grantor keeps certain control over the trust. Where to file federal tax return 2012 (The grantor is the one who transferred property to the trust. Where to file federal tax return 2012 ) This rule applies if the property (or income from the property) put into the trust will or may revert (be returned) to the grantor or the grantor's spouse. Where to file federal tax return 2012   Generally, a trust is a grantor trust if the grantor has a reversionary interest valued (at the date of transfer) at more than 5% of the value of the transferred property. Where to file federal tax return 2012 Expenses paid by another. Where to file federal tax return 2012   If your personal expenses are paid for by another person, such as a corporation, the payment may be taxable to you depending upon your relationship with that person and the nature of the payment. Where to file federal tax return 2012 But if the payment makes up for a loss caused by that person, and only restores you to the position you were in before the loss, the payment is not includible in your income. Where to file federal tax return 2012 Fees for services. Where to file federal tax return 2012   Include all fees for your services in your income. Where to file federal tax return 2012 Examples of these fees are amounts you receive for services you perform as: A corporate director, An executor, administrator, or personal representative of an estate, A manager of a trade or business you operated before declaring Chapter 11 bankruptcy, A notary public, or An election precinct official. Where to file federal tax return 2012 Nonemployee compensation. Where to file federal tax return 2012   If you are not an employee and the fees for your services from the same payer total $600 or more for the year, you may receive a Form 1099-MISC. Where to file federal tax return 2012 You may need to report your fees as self-employment income. Where to file federal tax return 2012 See Self-Employed Persons , in chapter 1, for a discussion of when you are considered self-employed. Where to file federal tax return 2012 Corporate director. Where to file federal tax return 2012   Corporate director fees are self-employment income. Where to file federal tax return 2012 Report these payments on Schedule C or Schedule C-EZ (Form 1040). Where to file federal tax return 2012 Personal representatives. Where to file federal tax return 2012   All personal representatives must include in their gross income fees paid to them from an estate. Where to file federal tax return 2012 If you are not in the trade or business of being an executor (for instance, you are the executor of a friend's or relative's estate), report these fees on Form 1040, line 21. Where to file federal tax return 2012 If you are in the trade or business of being an executor, report these fees as self-employment income on Schedule C or Schedule C-EZ (Form 1040). Where to file federal tax return 2012 The fee is not includible in income if it is waived. Where to file federal tax return 2012 Manager of trade or business for bankruptcy estate. Where to file federal tax return 2012   Include in your income all payments received from your bankruptcy estate for managing or operating a trade or business that you operated before you filed for bankruptcy. Where to file federal tax return 2012 Report this income on Form 1040, line 21. Where to file federal tax return 2012 Notary public. Where to file federal tax return 2012    Report payments for these services on Schedule C or Schedule C-EZ (Form 1040). Where to file federal tax return 2012 These payments are not subject to self-employment tax. Where to file federal tax return 2012 See the separate instructions for Schedule SE (Form 1040) for details. Where to file federal tax return 2012 Election precinct official. Where to file federal tax return 2012    You should receive a Form W-2 showing payments for services performed as an election official or election worker. Where to file federal tax return 2012 Report these payments on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040EZ. Where to file federal tax return 2012 Foster care providers. Where to file federal tax return 2012   Payments you receive from a state, political subdivision, or a qualified foster care placement agency for providing care to qualified foster individuals in your home generally are not included in your income. Where to file federal tax return 2012 However, you must include in your income payments received for the care of more than 5 individuals age 19 or older and certain difficulty-of-care payments. Where to file federal tax return 2012   A qualified foster individual is a person who: Is living in a foster family home, and Was placed there by: An agency of a state or one of its political subdivisions, or A qualified foster care placement agency. Where to file federal tax return 2012 Difficulty-of-care payments. Where to file federal tax return 2012   These are additional payments that are designated by the payer as compensation for providing the additional care that is required for physically, mentally, or emotionally handicapped qualified foster individuals. Where to file federal tax return 2012 A state must determine that the additional compensation is needed, and the care for which the payments are made must be provided in your home. Where to file federal tax return 2012   You must include in your income difficulty-of-care payments received for more than: 10 qualified foster individuals under age 19, or 5 qualified foster individuals age 19 or older. Where to file federal tax return 2012 Maintaining space in home. Where to file federal tax return 2012   If you are paid to maintain space in your home for emergency foster care, you must include the payment in your income. Where to file federal tax return 2012 Reporting taxable payments. Where to file federal tax return 2012    If you receive payments that you must include in your income, you are in business as a foster care provider and you are self-employed. Where to file federal tax return 2012 Report the payments on Schedule C or Schedule C-EZ (Form 1040). Where to file federal tax return 2012 See Publication 587, Business Use of Your Home, to help you determine the amount you can deduct for the use of your home. Where to file federal tax return 2012 Found property. Where to file federal tax return 2012   If you find and keep property that does not belong to you that has been lost or abandoned (treasure-trove), it is taxable to you at its fair market value in the first year it is your undisputed possession. Where to file federal tax return 2012 Free tour. Where to file federal tax return 2012   If you received a free tour from a travel agency for organizing a group of tourists, you must include its value in your income. Where to file federal tax return 2012 Report the fair market value of the tour on Form 1040, line 21, if you are not in the trade or business of organizing tours. Where to file federal tax return 2012 You cannot deduct your expenses in serving as the voluntary leader of the group at the group's request. Where to file federal tax return 2012 If you organize tours as a trade or business, report the tour's value on Schedule C or Schedule C-EZ (Form 1040). Where to file federal tax return 2012 Gambling winnings. Where to file federal tax return 2012   You must include your gambling winnings in income on Form 1040, line 21. Where to file federal tax return 2012 If you itemize your deductions on Schedule A (Form 1040), you can deduct gambling losses you had during the year, but only up to the amount of your winnings. Where to file federal tax return 2012 Lotteries and raffles. Where to file federal tax return 2012   Winnings from lotteries and raffles are gambling winnings. Where to file federal tax return 2012 In addition to cash winnings, you must include in your income the fair market value of bonds, cars, houses, and other noncash prizes. Where to file federal tax return 2012    If you win a state lottery prize payable in installments, see Publication 525 for more information. Where to file federal tax return 2012 Form W-2G. Where to file federal tax return 2012   You may have received a Form W-2G, Certain Gambling Winnings, showing the amount of your gambling winnings and any tax taken out of them. Where to file federal tax return 2012 Include the amount from box 1 on Form 1040, line 21. Where to file federal tax return 2012 Include the amount shown in box 4 on Form 1040, line 62, as federal income tax withheld. Where to file federal tax return 2012 Reporting winnings and recordkeeping. Where to file federal tax return 2012   For more information on reporting gam
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Where to file federal tax return 2012 Publication 531 - Main Content Table of Contents Keeping a Daily Tip RecordElectronic tip record. Where to file federal tax return 2012 Reporting Tips to Your EmployerElectronic tip statement. Where to file federal tax return 2012 Final report. Where to file federal tax return 2012 Tip Rate Determination and Education Program Reporting Tips on Your Tax Return Allocated Tips How To Get Tax Help Keeping a Daily Tip Record Why keep a daily tip record. Where to file federal tax return 2012   You must keep a daily tip record so you can: Report your tips accurately to your employer, Report your tips accurately on your tax return, and Prove your tip income if your return is ever questioned. Where to file federal tax return 2012 How to keep a daily tip record. Where to file federal tax return 2012   There are two ways to keep a daily tip record. Where to file federal tax return 2012 You can either: Write information about your tips in a tip diary, or Keep copies of documents that show your tips, such as restaurant bills and credit or debit card charge slips. Where to file federal tax return 2012 You should keep your daily tip record with your tax or other personal records. Where to file federal tax return 2012 You must keep your records for as long as they are important for administration of the federal tax law. Where to file federal tax return 2012 For information on how long to keep records, see How Long to Keep Records in chapter 1 of Publication 17, Your Federal Income Tax. Where to file federal tax return 2012    If you keep a tip diary, you can use Form 4070A, Employee's Daily Record of Tips. Where to file federal tax return 2012 To get Form 4070A, ask the Internal Revenue Service (IRS) or your employer for Publication 1244, Employee's Daily Record of Tips and Report to Employer. Where to file federal tax return 2012 Publication 1244 is also available at www. Where to file federal tax return 2012 irs. Where to file federal tax return 2012 gov/pub1244. Where to file federal tax return 2012 Publication 1244 includes a 1-year supply of Form 4070A. Where to file federal tax return 2012 Each day, write in the information asked for on the form. Where to file federal tax return 2012 A filled-in Form 4070A is shown on the following page. Where to file federal tax return 2012   In addition to the information asked for on Form 4070A, you also need to keep a record of the date and value of any noncash tips you get, such as tickets, passes, or other items of value. Where to file federal tax return 2012 Although you do not report these tips to your employer, you must report them on your tax return. Where to file federal tax return 2012   If you do not use Form 4070A, start your records by writing your name, your employer's name, and the name of the business (if it is different from your employer's name). Where to file federal tax return 2012 Then, each workday, write the date and the following information. Where to file federal tax return 2012 Cash tips you get directly from customers or from other employees. Where to file federal tax return 2012 Tips from credit and debit card charge customers that your employer pays you. Where to file federal tax return 2012 The value of any noncash tips you get, such as tickets, passes, or other items of value. Where to file federal tax return 2012 The amount of tips you paid out to other employees through tip pools or tip splitting, or other arrangements, and the names of the employees to whom you paid the tips. Where to file federal tax return 2012 Please click here for the text description of the image. Where to file federal tax return 2012 Sample Filled-in Form 4070A from Publication 1244 Electronic tip record. Where to file federal tax return 2012   You can use an electronic system provided by your employer to record your daily tips. Where to file federal tax return 2012 If you do, you must receive and keep a paper copy of this record. Where to file federal tax return 2012 Service charges. Where to file federal tax return 2012    Do not write in your tip diary the amount of any service charge that your employer adds to a customer's bill and then pays to you and treats as wages. Where to file federal tax return 2012 This is part of your wages, not a tip. Where to file federal tax return 2012 The following factors determine if you have a tip or service charge: The payment is made free from compulsion; The customer has the right to determine the amount of payment; The payment is not subject to negotiation or dictated by employer policy; and The customer generally has the right to determine who receives the payment. Where to file federal tax return 2012 See examples below. Where to file federal tax return 2012 Example 1. Where to file federal tax return 2012 Good Food Restaurant adds an 18% charge to the bill for parties of 6 or more customers. Where to file federal tax return 2012 Jane's bill for food and beverages for her party of 8 includes an amount on the tip line equal to 18% of the charges for food and beverages, and the total includes this amount. Where to file federal tax return 2012 Because Jane did not have an unrestricted right to determine the amount on the “tip line,” the 18% charge is considered a service charge. Where to file federal tax return 2012 Do not include the 18% charge in your tip diary. Where to file federal tax return 2012 Service charges that are paid to you are considered wages, not tips. Where to file federal tax return 2012 Example 2. Where to file federal tax return 2012 Good Food Restaurant includes sample calculations of tip amounts at the bottom of its bills for food and beverages provided to customers. Where to file federal tax return 2012 David's bill includes a blank “tip line,” with sample tip calculations of 15%, 18%, and 20% of the charges for food and beverages at the bottom of the bill beneath the signature line. Where to file federal tax return 2012 Because David is free to enter any amount on the “tip line” or leave it blank, any amount he includes is considered a tip. Where to file federal tax return 2012 Be sure to include this amount in your tip diary. Where to file federal tax return 2012 Sample Filled-in Form 4070 from Publication 1244 Please click here for the text description of the image. Where to file federal tax return 2012 Filled-in Form 4070 Reporting Tips to Your Employer Why report tips to your employer. Where to file federal tax return 2012   You must report tips to your employer so that: Your employer can withhold federal income tax and social security, Medicare, Additional Medicare, or railroad retirement taxes, Your employer can report the correct amount of your earnings to the Social Security Administration or Railroad Retirement Board (which affects your benefits when you retire or if you become disabled, or your family's benefits if you die), and You can avoid the penalty for not reporting tips to your employer (explained later). Where to file federal tax return 2012 What tips to report. Where to file federal tax return 2012   Report to your employer only cash, check, and debit and credit card tips you receive. Where to file federal tax return 2012   If your total tips for any 1 month from any one job are less than $20, do not report the tips for that month to that employer. Where to file federal tax return 2012   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Where to file federal tax return 2012 Do not report to your employer any portion of the tips you receive that you pass on to other employees. Where to file federal tax return 2012 However, you must report tips you receive from other employees. Where to file federal tax return 2012   Do not report the value of any noncash tips, such as tickets or passes, to your employer. Where to file federal tax return 2012 You do not pay social security, Medicare, Additional Medicare, or railroad retirement taxes on these tips. Where to file federal tax return 2012 How to report. Where to file federal tax return 2012   If your employer does not give you any other way to report your tips, you can use Form 4070, Employee's Report of Tips to Employer. Where to file federal tax return 2012 Fill in the information asked for on the form, sign and date the form, and give it to your employer. Where to file federal tax return 2012 A sample filled-in Form 4070 is shown above. Where to file federal tax return 2012 To get a 1-year supply of the form, ask the IRS or your employer for Publication 1244. Where to file federal tax return 2012   If you do not use Form 4070, give your employer a statement with the following information. Where to file federal tax return 2012 Your name, address, and social security number. Where to file federal tax return 2012 Your employer's name, address, and business name (if it is different from your employer's name). Where to file federal tax return 2012 The month (or the dates of any shorter period) in which you received tips. Where to file federal tax return 2012 The total tips required to be reported for that period. Where to file federal tax return 2012 You must sign and date the statement. Where to file federal tax return 2012 Be sure to keep a copy with your tax or other personal records. Where to file federal tax return 2012   Your employer may require you to report your tips more than once a month. Where to file federal tax return 2012 However, the statement cannot cover a period of more than 1 calendar month. Where to file federal tax return 2012 Electronic tip statement. Where to file federal tax return 2012   Your employer can have you furnish your tip statements electronically. Where to file federal tax return 2012 When to report. Where to file federal tax return 2012   Give your report for each month to your employer by the 10th of the next month. Where to file federal tax return 2012 If the 10th falls on a Saturday, Sunday, or legal holiday, give your employer the report by the next day that is not a Saturday, Sunday, or legal holiday. Where to file federal tax return 2012 Example. Where to file federal tax return 2012 You must report your tips received in September 2014 by October 10, 2014. Where to file federal tax return 2012 Final report. Where to file federal tax return 2012   If your employment ends during the month, you can report your tips when your employment ends. Where to file federal tax return 2012 Penalty for not reporting tips. Where to file federal tax return 2012   If you do not report tips to your employer as required, you may be subject to a penalty equal to 50% of the social security, Medicare, Additional Medicare, or railroad retirement taxes you owe on the unreported tips. Where to file federal tax return 2012 (For information about these taxes, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, later. Where to file federal tax return 2012 ) The penalty amount is in addition to the taxes you owe. Where to file federal tax return 2012   You can avoid this penalty if you can show reasonable cause for not reporting the tips to your employer. Where to file federal tax return 2012 To do so, attach a statement to your return explaining why you did not report them. Where to file federal tax return 2012 Giving your employer money for taxes. Where to file federal tax return 2012   Your regular pay may not be enough for your employer to withhold all the taxes you owe on your regular pay plus your reported tips. Where to file federal tax return 2012 If this happens, you can give your employer money until the close of the calendar year to pay the rest of the taxes. Where to file federal tax return 2012   If you do not give your employer enough money, your employer will apply your regular pay and any money you give to the taxes, in the following order. Where to file federal tax return 2012 All taxes on your regular pay. Where to file federal tax return 2012 Social security, Medicare, Additional Medicare, or railroad retirement taxes on your reported tips. Where to file federal tax return 2012 Federal, state, and local income taxes on your reported tips. Where to file federal tax return 2012    Any taxes that remain unpaid can be collected by your employer from your next paycheck. Where to file federal tax return 2012 If withholding taxes remain uncollected at the end of the year, you may be subject to a penalty for underpayment of estimated taxes. Where to file federal tax return 2012 See Publication 505, Tax Withholding and Estimated Tax, for more information. Where to file federal tax return 2012    Uncollected taxes. Where to file federal tax return 2012 You must report on your tax return any social security and Medicare taxes, or railroad retirement taxes that remained uncollected at the end of 2013. Where to file federal tax return 2012 These uncollected taxes will be shown on your 2013 Form W-2. Where to file federal tax return 2012 See Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer under Reporting Tips on Your Tax Return, later. Where to file federal tax return 2012 Tip Rate Determination and Education Program Your employer may participate in the Tip Rate Determination and Education Program. Where to file federal tax return 2012 The program was developed to help employees and employers understand and meet their tip reporting responsibilities. Where to file federal tax return 2012 There are two agreements under the program: the Tip Rate Determination Agreement (TRDA) and the Tip Reporting Alternative Commitment (TRAC). Where to file federal tax return 2012 A variation of the TRAC program, the Employer Tip Reporting Alternative Commitment, (EmTRAC) was designed to allow employers in the food and beverage industry to design and receive approval for their own TRAC programs. Where to file federal tax return 2012 For information on the EmTRAC program, see Notice 2001-1, which is on page 261 of Internal Revenue Bulletin 2001-2 at www. Where to file federal tax return 2012 irs. Where to file federal tax return 2012 gov/pub/irs-irbs/irb01-02. Where to file federal tax return 2012 pdf. Where to file federal tax return 2012 If you are employed in the gaming industry, your employer may participate in the Gaming Industry Tip Compliance Agreement Program. Where to file federal tax return 2012 See Revenue Procedure 2007-32, 2007-22 I. Where to file federal tax return 2012 R. Where to file federal tax return 2012 B. Where to file federal tax return 2012 1322, available at www. Where to file federal tax return 2012 irs. Where to file federal tax return 2012 gov/pub/irs-irbs/irb07_22. Where to file federal tax return 2012 pdf. Where to file federal tax return 2012 Your employer can provide you with a copy of any applicable agreement. Where to file federal tax return 2012 To find out more about these agreements, visit IRS. Where to file federal tax return 2012 gov and enter “restaurant tip reporting” in the search box. Where to file federal tax return 2012 You may also call 1-800-829-4933, visit www. Where to file federal tax return 2012 irs. Where to file federal tax return 2012 gov/localcontacts for the IRS Taxpayer Assistance Center in your area, or send an email to Tip. Where to file federal tax return 2012 Program@irs. Where to file federal tax return 2012 gov and request information on this program. Where to file federal tax return 2012 Reporting Tips on Your Tax Return How to report tips. Where to file federal tax return 2012   Report your tips with your wages on Form 1040, line 7; Form 1040A, line 7; Form 1040EZ, line 1; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Where to file federal tax return 2012 What tips to report. Where to file federal tax return 2012   Generally, you must report all tips you received in 2013 on your tax return, including both cash tips and noncash tips. Where to file federal tax return 2012 Any tips you reported to your employer as required in 2013 are included in the wages shown in box 1 of your Form W-2. Where to file federal tax return 2012 Add to the amount in box 1 only the tips you did not report to your employer. Where to file federal tax return 2012   However, any tips you received in 2013 that you reported to your employer as required after 2013 but before January 11, 2014, are not included in the wages shown in box 1 of your 2013 Form W-2. Where to file federal tax return 2012 Do not include the amount of these tips on your 2013 tax return. Where to file federal tax return 2012 Instead, include them on your 2014 tax return. Where to file federal tax return 2012 Tips you received in 2012 that you reported to your employer as required after 2012 but before January 11, 2013, are included in the wages shown in box 1 of your 2013 Form W-2. Where to file federal tax return 2012 Although these tips were received in 2012, you must report them on your 2013 tax return. Where to file federal tax return 2012   If you participate in a tip-splitting or tip-pooling arrangement, report only the tips you receive and retain. Where to file federal tax return 2012 Do not report on your income tax return any portion of the tips you receive that you pass on to other employees. Where to file federal tax return 2012 However, you must report tips you receive from other employees. Where to file federal tax return 2012    If you received $20 or more in cash and charge tips in a month and did not report all of those tips to your employer, see Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer, later. Where to file federal tax return 2012    If you did not keep a daily tip record as required and an amount is shown in box 8 of your Form W-2, see Allocated Tips, later. Where to file federal tax return 2012   If you kept a daily tip record and reported tips to your employer as required under the rules explained earlier, add the following tips to the amount in box 1 of your Form W-2. Where to file federal tax return 2012 Cash and charge tips you received that totaled less than $20 for any month. Where to file federal tax return 2012 The value of noncash tips, such as tickets, passes, or other items of value. Where to file federal tax return 2012 Example. Where to file federal tax return 2012 Ben Smith began working at the Blue Ocean Restaurant (his only employer in 2013) on June 30 and received $10,000 in wages during the year. Where to file federal tax return 2012 Ben kept a daily tip record showing that his tips for June were $18 and his tips for the rest of the year totaled $7,000. Where to file federal tax return 2012 He was not required to report his June tips to his employer, but he reported all of the rest of his tips to his employer as required. Where to file federal tax return 2012 Ben's Form W-2 from Blue Ocean Restaurant shows $17,000 ($10,000 wages + $7,000 reported tips) in box 1. Where to file federal tax return 2012 He adds the $18 unreported tips to that amount and reports $17,018 as wages on his tax return. Where to file federal tax return 2012 Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer. Where to file federal tax return 2012    If you received $20 or more in cash and charge tips in a month from any one job and did not report all of those tips to your employer, you must report the social security, Medicare, and Additional Medicare taxes on the unreported tips as additional tax on your return. Where to file federal tax return 2012 To report these taxes, you must file a return even if you would not otherwise have to file. Where to file federal tax return 2012 You must use Form 1040, Form 1040NR, Form 1040NR-EZ, Form 1040-SS, or 1040-PR (as appropriate) for this purpose. Where to file federal tax return 2012 (You cannot file Form 1040EZ or Form 1040A. Where to file federal tax return 2012 )    Use Form 4137, Social Security and Medicare Tax on Unreported Tip Income, to figure social security and Medicare taxes. Where to file federal tax return 2012 Enter the tax on your return as instructed, and attach the completed Form 4137 to your return. Where to file federal tax return 2012 Use Form 8959 to figure Additional Medicare Tax. Where to file federal tax return 2012 If you are subject to the Railroad Retirement Tax Act, you cannot use Form 4137 to pay railroad retirement tax on unreported tips. Where to file federal tax return 2012 To get railroad retirement credit, you must report tips to your employer. Where to file federal tax return 2012 Reporting uncollected social security, Medicare, Additional Medicare, or railroad retirement taxes on tips reported to your employer. Where to file federal tax return 2012    You may have uncollected taxes if your regular pay was not enough for your employer to withhold all the taxes you owe and you did not give your employer enough money to pay the rest of the taxes. Where to file federal tax return 2012 For more information, see Giving your employer money for taxes , under Reporting Tips to Your Employer, earlier. Where to file federal tax return 2012   If your employer could not collect all the social security and Medicare taxes, or railroad retirement taxes you owe on tips reported for 2013, the uncollected taxes will be shown in box 12 of your Form W-2 (codes A and B). Where to file federal tax return 2012 You must report these amounts as additional tax on your return. Where to file federal tax return 2012   If you worked in the U. Where to file federal tax return 2012 S. Where to file federal tax return 2012 possessions and received Form W-2AS, Form W-2CM, Form W-2GU, or Form W-2VI, any uncollected taxes on tips will be shown in box 12 with codes A and B. Where to file federal tax return 2012 If you received Form 499R-2/W-2PR, any uncollected taxes will be shown in boxes 22 and 23. Where to file federal tax return 2012 Unlike the uncollected portion of the regular (1. Where to file federal tax return 2012 45%) Medicare tax, the uncollected Additional Medicare Tax is not reported on Form W-2. Where to file federal tax return 2012   To report these uncollected taxes, you must file a return even if you would not otherwise have to file. Where to file federal tax return 2012 You can report these taxes on Form 1040, in the space next to line 60; Form 1040NR, line 59; Form 1040-SS, Part I, line 6; or Form 1040-PR, Part I, line 6. Where to file federal tax return 2012 See the instructions for the appropriate form and line number indicated, and Form 8959. Where to file federal tax return 2012 (You cannot file Form 1040A, Form 1040EZ, or Form 1040NR-EZ. Where to file federal tax return 2012 ) Self-employed persons. Where to file federal tax return 2012    If you receive tips as a self-employed person, you should report these tips as income on Schedule C or C-EZ. Where to file federal tax return 2012 See Publication 334, Tax Guide for Small Business, for more information on reporting business income. Where to file federal tax return 2012 Allocated Tips If your employer allocated tips to you, they are shown separately in box 8 of your Form W-2. Where to file federal tax return 2012 They are not included in box 1 with your wages and reported tips. Where to file federal tax return 2012 If box 8 is blank, this discussion does not apply to you. Where to file federal tax return 2012 What are allocated tips. Where to file federal tax return 2012   These are tips that your employer assigned to you in addition to the tips you reported to your employer for the year. Where to file federal tax return 2012 Your employer will have done this only if: You worked in an establishment (restaurant, cocktail lounge, or similar business) that must allocate tips to employees, and The tips you reported to your employer were less than your share of 8% of food and drink sales. Where to file federal tax return 2012 No income, social security, Medicare, Additional Medicare, or railroad retirement taxes are withheld on allocated tips. Where to file federal tax return 2012 How were your allocated tips figured. Where to file federal tax return 2012   The tips allocated to you are your share of an amount figured by subtracting the reported tips of all employees from 8% (or an approved lower rate) of food and drink sales (other than carryout sales and sales with a service charge of 10% or more). Where to file federal tax return 2012 Your share of that amount was figured using either a method provided by an employer-employee agreement or a method provided by IRS regulations based on employees' sales or hours worked. Where to file federal tax return 2012 For information about the exact allocation method used, ask your employer. Where to file federal tax return 2012 Must you report your allocated tips on your tax return. Where to file federal tax return 2012   You must report tips you received in 2013 (including both cash and noncash tips) on your tax return as explained in What tips to report , earlier. Where to file federal tax return 2012 Any tips you reported to your employer in 2013 as required (explained under Reporting Tips to Your Employer , earlier) are included in the wages shown in box 1 of your Form W-2. Where to file federal tax return 2012 Add to the amount in box 1 only the tips you did not report to your employer as required. Where to file federal tax return 2012 This should include any allocated tips shown in box 8 on your Form(s) W-2, unless you have adequate records to show that you received less tips in the year than the allocated amount. Where to file federal tax return 2012   See What tips to report under Reporting Tips on Your Tax Return, and Keeping a Daily Tip Record , earlier. Where to file federal tax return 2012 How to report allocated tips. Where to file federal tax return 2012   If you received any tips in 2013 that you did not report to your employer as required (including allocated tips that you are required to report on your tax return), add these tips to the amount in box 1 of your Form(s) W-2 and report this amount as wages on Form 1040, line 7; Form 1040NR, line 8; or Form 1040NR-EZ, line 3. Where to file federal tax return 2012 (You cannot file Form 1040A or Form 1040EZ). Where to file federal tax return 2012    Because social security, Medicare, or Additional Medicare taxes were not withheld from the allocated tips, you must report those taxes as additional tax on your return. Where to file federal tax return 2012 Complete Form 4137 and include the allocated tips on line 1 of the form as provided in its instructions. Where to file federal tax return 2012 See Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer under Reporting Tips on Your Tax Return, earlier. Where to file federal tax return 2012 How to request an approved lower rate. Where to file federal tax return 2012   Your employer can use a tip rate lower than 8% (but not lower than 2%) to figure allocated tips only if the IRS approves the lower rate. Where to file federal tax return 2012 Either the employer or the employees can request approval of a lower rate by filing a petition with the IRS. Where to file federal tax return 2012 The petition must include specific information about the establishment that will justify the lower rate. Where to file federal tax return 2012 A user fee must be paid with the petition. Where to file federal tax return 2012    An employee petition can be filed only with the consent of a majority of the directly tipped employees (waiters, bartenders, and others who receive tips directly from customers). Where to file federal tax return 2012 The petition must state the total number of directly tipped employees and the number of employees consenting to the petition. Where to file federal tax return 2012 Employees filing the petition must promptly notify the employer, and the employer must promptly give the IRS a copy of all Forms 8027, Employer's Annual Information Return of Tip Income and Allocated Tips, filed for the establishment for the previous 3 years. Where to file federal tax return 2012   For more information about how to file a petition and what information to include, see Allocation of Tips in the Instructions for Form 8027. Where to file federal tax return 2012 How To Get Tax Help Go online, use a smart phone, call or walk in to an office near you. Where to file federal tax return 2012 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Where to file federal tax return 2012 Free help with your tax return. Where to file federal tax return 2012   Free help in preparing your return is available nationwide from IRS-certified volunteers. Where to file federal tax return 2012 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Where to file federal tax return 2012 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Where to file federal tax return 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Where to file federal tax return 2012 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Where to file federal tax return 2012 To find the nearest VITA or TCE site, visit IRS. Where to file federal tax return 2012 gov or call 1-800-906-9887. Where to file federal tax return 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where to file federal tax return 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Where to file federal tax return 2012 aarp. Where to file federal tax return 2012 org/money/taxaide or call 1-888-227-7669. Where to file federal tax return 2012   For more information on these programs, go to IRS. Where to file federal tax return 2012 gov and enter “VITA” in the search box. Where to file federal tax return 2012 Internet. Where to file federal tax return 2012 IRS. Where to file federal tax return 2012 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Where to file federal tax return 2012 Apply for an Employer Identification Number (EIN). Where to file federal tax return 2012 Go to IRS. Where to file federal tax return 2012 gov and enter Apply for an EIN in the search box. Where to file federal tax return 2012 Request an Electronic Filing PIN by going to IRS. Where to file federal tax return 2012 gov and entering Electronic Filing PIN in the search box. Where to file federal tax return 2012 Check the status of your 2013 refund with Where's My Refund? Go to IRS. Where to file federal tax return 2012 gov or the IRS2Go app, and click on Where's My Refund? You'll get a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where to file federal tax return 2012 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Where to file federal tax return 2012 Check the status of your amended return. Where to file federal tax return 2012 Go to IRS. Where to file federal tax return 2012 gov and enter Where's My Amended Return in the search box. Where to file federal tax return 2012 Download forms, instructions, and publications, including some accessible versions. Where to file federal tax return 2012 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Where to file federal tax return 2012 gov or IRS2Go. Where to file federal tax return 2012 Tax return and tax account transcripts are generally available for the current year and past three years. Where to file federal tax return 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. Where to file federal tax return 2012 gov. Where to file federal tax return 2012 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Where to file federal tax return 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Where to file federal tax return 2012 gov. Where to file federal tax return 2012 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Where to file federal tax return 2012 gov or IRS2Go. Where to file federal tax return 2012 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Where to file federal tax return 2012 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Where to file federal tax return 2012 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Where to file federal tax return 2012 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Where to file federal tax return 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Where to file federal tax return 2012 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Where to file federal tax return 2012 gov. Where to file federal tax return 2012 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Where to file federal tax return 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Where to file federal tax return 2012 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Where to file federal tax return 2012 AARP offers the Tax-Aide counseling program as part of the TCE program. Where to file federal tax return 2012 Visit AARP's website to find the nearest Tax-Aide location. Where to file federal tax return 2012 Research your tax questions. Where to file federal tax return 2012 Search publications and instructions by topic or keyword. Where to file federal tax return 2012 Read the Internal Revenue Code, regulations, or other official guidance. Where to file federal tax return 2012 Read Internal Revenue Bulletins. Where to file federal tax return 2012 Sign up to receive local and national tax news by email. Where to file federal tax return 2012 Phone. Where to file federal tax return 2012 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Where to file federal tax return 2012 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Where to file federal tax return 2012 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Where to file federal tax return 2012 Call to locate the nearest volunteer help site, 1-800-906-9887. Where to file federal tax return 2012 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Where to file federal tax return 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Where to file federal tax return 2012 Most VITA and TCE sites offer free electronic filing. Where to file federal tax return 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Where to file federal tax return 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Where to file federal tax return 2012 Call to check the status of your 2013 refund, 1-800-829-1954 or 1-800-829-4477. Where to file federal tax return 2012 The automated Where's My Refund? information is available 24 hours a day, 7 days a week. Where to file federal tax return 2012 If you e-file, your refund status is usually available within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Where to file federal tax return 2012 Before you call, have your 2013 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Where to file federal tax return 2012 Where's My Refund? can give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where to file federal tax return 2012 Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns. Where to file federal tax return 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Where to file federal tax return 2012 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Where to file federal tax return 2012 You should receive your order within 10 business days. Where to file federal tax return 2012 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Where to file federal tax return 2012 Follow the prompts to provide your Social Security Number or Individual Taxpayer Identification Number, date of birth, street address and ZIP code. Where to file federal tax return 2012 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Where to file federal tax return 2012 Call to ask tax questions, 1-800-829-1040. Where to file federal tax return 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Where to file federal tax return 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Where to file federal tax return 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Where to file federal tax return 2012 gsa. Where to file federal tax return 2012 gov/fedrelay. Where to file federal tax return 2012 Walk-in. Where to file federal tax return 2012 You can find a selection of forms, publications and services — in-person, face-to-face. Where to file federal tax return 2012 Products. Where to file federal tax return 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where to file federal tax return 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Where to file federal tax return 2012 Services. Where to file federal tax return 2012 You can walk in to your local TAC most business days for personal, face-to-face tax help. Where to file federal tax return 2012 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Where to file federal tax return 2012 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Where to file federal tax return 2012 No appointment is necessary—just walk in. Where to file federal tax return 2012 Before visiting, check www. Where to file federal tax return 2012 irs. Where to file federal tax return 2012 gov/localcontacts for hours of operation and services provided. Where to file federal tax return 2012 Mail. Where to file federal tax return 2012 You can send your order for forms, instructions, and publications to the address below. Where to file federal tax return 2012 You should receive a response within 10 business days after your request is received. Where to file federal tax return 2012  Internal Revenue Service 1201 N. Where to file federal tax return 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Where to file federal tax return 2012   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Where to file federal tax return 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Where to file federal tax return 2012 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Where to file federal tax return 2012 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Where to file federal tax return 2012 You face (or your business is facing) an immediate threat of adverse action. Where to file federal tax return 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Where to file federal tax return 2012   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Where to file federal tax return 2012 Here's why we can help: TAS is an independent organization within the IRS. Where to file federal tax return 2012 Our advocates know how to work with the IRS. Where to file federal tax return 2012 Our services are free and tailored to meet your needs. Where to file federal tax return 2012 We have offices in every state, the District of Columbia, and Puerto Rico. Where to file federal tax return 2012 How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Where to file federal tax return 2012 irs. Where to file federal tax return 2012 gov/advocate, or call us toll-free at 1-877-777-4778. Where to file federal tax return 2012 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Where to file federal tax return 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Where to file federal tax return 2012 irs. Where to file federal tax return 2012 gov/sams. Where to file federal tax return 2012 Low Income Taxpayer Clinics. Where to file federal tax return 2012   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Where to file federal tax return 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Where to file federal tax return 2012 Visit www. Where to file federal tax return 2012 TaxpayerAdvocate. Where to file federal tax return 2012 irs. Where to file federal tax return 2012 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Where to file federal tax return 2012 Prev  Up  Next   Home   More Online Publications