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2012 Federal Tax Forms 1040a

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2012 Federal Tax Forms 1040a

2012 federal tax forms 1040a Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. 2012 federal tax forms 1040a Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. 2012 federal tax forms 1040a A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. 2012 federal tax forms 1040a The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. 2012 federal tax forms 1040a A corporation. 2012 federal tax forms 1040a A fiscal year taxpayer. 2012 federal tax forms 1040a A dealer in securities or commodities required to register as such under the laws of the United States or a state. 2012 federal tax forms 1040a A real estate investment trust (as defined in section 856). 2012 federal tax forms 1040a An entity registered at all times during the tax year under the Investment Company Act of 1940. 2012 federal tax forms 1040a A common trust fund (as defined in section 584(a)). 2012 federal tax forms 1040a A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. 2012 federal tax forms 1040a Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). 2012 federal tax forms 1040a A REMIC. 2012 federal tax forms 1040a Note. 2012 federal tax forms 1040a A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. 2012 federal tax forms 1040a The request should be made of the nominee in the same manner as specified below for requesting information from the representative. 2012 federal tax forms 1040a How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. 2012 federal tax forms 1040a You can request information from the representative or issuer by telephone or mail. 2012 federal tax forms 1040a If only an address is listed in the directory, you must request the information in writing. 2012 federal tax forms 1040a Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. 2012 federal tax forms 1040a The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. 2012 federal tax forms 1040a The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. 2012 federal tax forms 1040a If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. 2012 federal tax forms 1040a Prev  Up  Next   Home   More Online Publications
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National Commission on Fiscal Responsibility and Reform

Created by President Obama, the National Commission on Fiscal Responsibility and Reform is drafting recommendations to balance the budget and bring long term stability to the nation's fiscal situation.

Contact the Agency or Department

Website: National Commission on Fiscal Responsibility and Reform

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Address: 1650 Pennsylvania Ave NW
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The 2012 Federal Tax Forms 1040a

2012 federal tax forms 1040a 13. 2012 federal tax forms 1040a   Payment of Taxes Table of Contents How To Make Deposits When To Make Deposits Amount of DepositsSafe Harbor Rule Generally, semimonthly deposits of excise taxes are required. 2012 federal tax forms 1040a A semimonthly period is the first 15 days of a month (the first semimonthly period) or the 16th through the last day of a month (the second semimonthly period). 2012 federal tax forms 1040a However, no deposit is required for the situations listed below; the taxes are payable with Form 720. 2012 federal tax forms 1040a The net liability for taxes listed in Part I (Form 720) does not exceed $2,500 for the quarter. 2012 federal tax forms 1040a The gas guzzler tax is being paid on a one-time filing. 2012 federal tax forms 1040a The liability is for taxes listed in Part II (Form 720), except for the floor stocks tax which generally requires a single deposit. 2012 federal tax forms 1040a How To Make Deposits Electronic deposit requirement. 2012 federal tax forms 1040a   You must use electronic funds transfer to make excise tax deposits. 2012 federal tax forms 1040a Generally, electronic funds transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2012 federal tax forms 1040a If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make deposits on your behalf. 2012 federal tax forms 1040a Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. 2012 federal tax forms 1040a   EFTPS is a free service provided by the Department of Treasury. 2012 federal tax forms 1040a Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. 2012 federal tax forms 1040a To get more information about EFTPS or to enroll in EFTPS, visit www. 2012 federal tax forms 1040a eftps. 2012 federal tax forms 1040a gov or call 1-800-555-4477. 2012 federal tax forms 1040a Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. 2012 federal tax forms 1040a    Depositing on time. 2012 federal tax forms 1040a For EFTPS deposits to be on time, you must initiate the transaction at least 1 day before the date the deposit is due (before 8:00 p. 2012 federal tax forms 1040a m. 2012 federal tax forms 1040a Eastern time). 2012 federal tax forms 1040a You will automatically be enrolled in EFTPS when you apply for an EIN. 2012 federal tax forms 1040a You will receive a separate mailing containing instructions for activating your EFTPS enrollment after you receive your EIN. 2012 federal tax forms 1040a When To Make Deposits There are two methods for determining deposits: the regular method and the alternative method. 2012 federal tax forms 1040a The regular method applies to all taxes in Part I of Form 720 except for communications and air transportation taxes if deposits are based on amounts billed or tickets sold, rather than on amounts actually collected. 2012 federal tax forms 1040a See Alternative method below. 2012 federal tax forms 1040a If you are depositing more than one tax under a method, combine all the taxes under the method and make one deposit for the semimonthly period. 2012 federal tax forms 1040a Regular method. 2012 federal tax forms 1040a   The deposit of tax for a semimonthly period is due by the 14th day following that period. 2012 federal tax forms 1040a Generally, this is the 29th day of a month for the first semimonthly period and the 14th day of the following month for the second semimonthly period. 2012 federal tax forms 1040a If the 14th or the 29th day falls on a Saturday, Sunday, or legal holiday, you must make the deposit by the immediately preceding day that is not a Saturday, Sunday, or legal holiday. 2012 federal tax forms 1040a Alternative method (IRS Nos. 2012 federal tax forms 1040a 22, 26, 27, and 28). 2012 federal tax forms 1040a   Deposits of communications and air transportation taxes may be based on taxes included in amounts billed or tickets sold during a semimonthly period instead of on taxes actually collected during the period. 2012 federal tax forms 1040a Under the alternative method, the tax included in amounts billed or tickets sold during a semimonthly period is considered collected during the first 7 days of the second following semimonthly period. 2012 federal tax forms 1040a The deposit of tax is due by the 3rd banking day after the 7th day of that period. 2012 federal tax forms 1040a   For an example of the alternative method, see the Instructions for Form 720. 2012 federal tax forms 1040a To use the alternative method, you must keep a separate account of the tax included in amounts billed or tickets sold during the month and report on Form 720 the tax included in amounts billed or tickets sold and not the amount of tax that is actually collected. 2012 federal tax forms 1040a For example, amounts billed in December, January, and February are considered collected during January, February, and March and are reported on Form 720 as the tax for the 1st quarter of the calendar year. 2012 federal tax forms 1040a The separate account for each month must reflect: All items of tax included in amounts billed or tickets sold during the month, and Other items of adjustment relating to tax for prior months (within the statute of limitations on credits or refunds). 2012 federal tax forms 1040a The separate account for any month cannot include an adjustment resulting from a refusal to pay or inability to collect unless the refusal has been reported to the IRS. 2012 federal tax forms 1040a See Uncollected Tax Report in chapter 4. 2012 federal tax forms 1040a The net amount of tax that is considered collected during the semimonthly period must be either: The net amount of tax reflected in the separate account for the corresponding semimonthly period of the preceding month, or One-half of the net amount of tax reflected in the separate account for the preceding month. 2012 federal tax forms 1040a Special rule for deposits of taxes in September. 2012 federal tax forms 1040a   See the Instructions for Form 720 for a special rule on deposits made in September. 2012 federal tax forms 1040a Amount of Deposits Deposits for a semimonthly period generally must be at least 95% of the net tax liability for that period unless the safe harbor rule (discussed later) applies. 2012 federal tax forms 1040a Generally, you do not have to make a deposit for a period in which you incurred no tax liability. 2012 federal tax forms 1040a Net tax liability. 2012 federal tax forms 1040a   Your net tax liability is your tax liability for the period minus any claims on Schedule C (Form 720) for the period. 2012 federal tax forms 1040a You may figure your net tax liability for a semimonthly period by dividing your net liability incurred during the calendar month by two. 2012 federal tax forms 1040a If you use this method, you must use it for all semimonthly periods in the calendar quarter. 2012 federal tax forms 1040a Do not reduce your liability by any amounts from Form 720X. 2012 federal tax forms 1040a Safe Harbor Rule The safe harbor rule applies separately to deposits under the regular method and the alternative method. 2012 federal tax forms 1040a Persons who filed Form 720 for the look-back quarter (the 2nd calendar quarter preceding the current quarter) are considered to meet the semimonthly deposit requirement if the deposit for each semimonthly period in the current quarter is at least 1/6 (16. 2012 federal tax forms 1040a 67%) of the net tax liability reported for the look-back quarter. 2012 federal tax forms 1040a For the semimonthly period for which the additional deposit is required, the additional deposit must be at least 11/90 12. 2012 federal tax forms 1040a 23%), 10/90 (11. 2012 federal tax forms 1040a 12%) for non-EFTPS, of the net tax liability reported for the look-back quarter. 2012 federal tax forms 1040a Also, the total deposit for that semimonthly period must be at least 1/6 (16. 2012 federal tax forms 1040a 67%) of the net tax liability reported for the look-back quarter. 2012 federal tax forms 1040a Exceptions. 2012 federal tax forms 1040a   The safe harbor rule does not apply to: The 1st and 2nd quarters beginning on or after the effective date of an increase in the rate of tax unless the deposit of taxes for each semimonthly period in the calendar quarter is at least 1/6 (16. 2012 federal tax forms 1040a 67%) of the tax liability you would have had for the look-back quarter if the increased rate of tax had been in effect for that look-back quarter, Any quarter if liability includes any tax not in effect throughout the look-back quarter, or For deposits under the alternative method, any quarter if liability includes any tax not in effect throughout the look-back quarter and the month preceding the look-back quarter. 2012 federal tax forms 1040a Requirements to be met. 2012 federal tax forms 1040a   For the safe harbor rule to apply, you must: Make each deposit timely at an authorized financial institution, and Pay any underpayment for the current quarter by the due date of the return. 2012 federal tax forms 1040a    The IRS may withdraw the right to make deposits of tax using the safe harbor rule from any person not complying with these rules. 2012 federal tax forms 1040a Tax rate increases. 2012 federal tax forms 1040a   You must modify the safe harbor rule if there has been an increase in the rate of tax. 2012 federal tax forms 1040a You must figure your tax liability in the look-back quarter as if the increased rate had been in effect. 2012 federal tax forms 1040a To qualify for the safe harbor rule, your deposits cannot be less than 1/6 of the refigured tax liability. 2012 federal tax forms 1040a Prev  Up  Next   Home   More Online 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