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File Taxes 2012 Free

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File Taxes 2012 Free

File taxes 2012 free Index A Accelerated death benefits, Accelerated Death Benefits, Accelerated death benefits. File taxes 2012 free Archer MSA, HSA, Archer MSA, or Medicare Advantage MSA, HSA, Archer MSA, or a Medicare Advantage MSA. File taxes 2012 free Assistance (see Tax help) Astronauts Tax forgiveness, Astronauts B Basis Inherited property, Basis of Inherited Property Joint interest property, Joint interest. File taxes 2012 free Qualified joint interest, Qualified joint interest. File taxes 2012 free Beneficiary Basis of property, Basis of Inherited Property Character of distributions, Character of Distributions Excess deductions, Excess deductions. File taxes 2012 free Income received, Other Items of Income Liability, estate's income tax, Liability of the beneficiary. File taxes 2012 free Nonresident alien, Nonresident alien beneficiary. File taxes 2012 free Reporting distributions, How and When To Report Successor, Successor beneficiary. File taxes 2012 free Treatment of distributions, Distributions to Beneficiaries Unused loss carryovers, Unused loss carryovers. File taxes 2012 free Bequest Defined, Bequest Property received, Gifts, Insurance, and Inheritances C Claim, credit or refund, Claim for Credit or Refund Combat zone, Combat Zone Comments, Comments and suggestions. File taxes 2012 free Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). File taxes 2012 free Credit Child tax, Child tax credit. File taxes 2012 free Earned income, Earned income credit. File taxes 2012 free Elderly or disabled, Credit for the elderly or the disabled. File taxes 2012 free Final return for decedent, Credits General business, General business tax credit. File taxes 2012 free D Death benefits Accelerated, Accelerated Death Benefits, Accelerated death benefits. File taxes 2012 free Public safety officers, Death benefits. File taxes 2012 free Decedent Final return, Final Income Tax Return for Decedent—Form 1040 Income in respect of, Income in Respect of a Decedent Deductions Estate tax, Estate Tax Deduction In respect of decedent, Deductions in Respect of a Decedent Medical expenses, Medical Expenses Standard, Standard Deduction Distributable net income, Distributable net income. File taxes 2012 free Distributions Deduction, Income Distribution Deduction Limit on deduction, Tax-exempt income not deductible. File taxes 2012 free Not treated as bequests, Distributions not treated as bequests. File taxes 2012 free Property, in kind, Property distributed in kind. File taxes 2012 free E Education savings account, Coverdell, Coverdell Education Savings Account (ESA), Coverdell education savings account (ESA). File taxes 2012 free Estate Income tax return, Income Tax Return of an Estate— Form 1041 Insolvent, Insolvent estate. File taxes 2012 free Period of administration, Period of Administration Tax deduction, Estate Tax Deduction Termination, Termination of Estate Transfer of unused deductions, Transfer of Unused Deductions to Beneficiaries Estate tax deduction, Estate Tax Deduction Estimated tax, Estimated tax. File taxes 2012 free , Transfer of Credit for Estimated Tax Payments Example Comprehensive, Comprehensive Example Decedent's final return, Final Return for Decedent—Form 1040 Estate's tax return, Income Tax Return of an Estate—Form 1041 Exemption Estate's tax return, Exemption Deduction Final return for decedent, Exemptions Expenses Accrued, Accrued expenses. File taxes 2012 free Administration, Administration Expenses Deductions in respect of decedent, Deductions in Respect of a Decedent Funeral, Funeral and Medical Expenses Medical, Medical Expenses, Medical and dental expenses of a decedent. File taxes 2012 free Extension to file Form 1041, Extension of time to file. File taxes 2012 free F Fiduciary relationship, Notice of fiduciary relationship. File taxes 2012 free Filing requirements Decedent's final return, Filing Requirements Estate's tax return, Filing Requirements Final return for decedent Credits, Credits Exemption and deductions, Exemptions and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Joint return, Joint Return Name, address, and signature, Name, Address, and Signature Other taxes, Other Taxes Payments, Payments of Tax When and where to file, When and Where To File Who must file, Final Income Tax Return for Decedent—Form 1040 Form 1040NR, Nonresident Alien, Filing Requirements 1041, Income Tax Return of an Estate— Form 1041 1042, Nonresident alien beneficiary. File taxes 2012 free 1310, Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. File taxes 2012 free 4810, Form 4810. File taxes 2012 free 56, Notice of fiduciary relationship. File taxes 2012 free 6251, Form 6251. File taxes 2012 free 706, Estate and Gift Taxes SS–4, Identification number. File taxes 2012 free Free tax services, Free help with your tax return. File taxes 2012 free Funeral expenses, Funeral expenses. File taxes 2012 free G Gift, property, Gifts, Insurance, and Inheritances H Help (see Tax help) I Identification number, application, Identification number. File taxes 2012 free Income Community, Community Income Distributable net income, Distributable net income. File taxes 2012 free Distributed currently, Income That Must Be Distributed Currently Interest and dividend, Interest and Dividend Income (Forms 1099) Partnership, final return, Partnership Income S corporation, S Corporation Income Self-employment, Self-Employment Income Income in respect of decedent, Income in Respect of a Decedent, Inherited IRAs. File taxes 2012 free Income tax return of an estate Credits, tax, and payments, Credits, Tax, and Payments Exemption and deductions, Exemption and Deductions Filing requirements, Filing Requirements Income to include, Income To Include Name, address, and signature, Name, Address, and Signature When and where to file, When and Where To File Inherited IRAs, Inherited IRAs. File taxes 2012 free Inherited property, Gifts, Insurance, and Inheritances Installment obligations, Installment obligations. File taxes 2012 free , Installment obligations. File taxes 2012 free Insurance, Insurance J Joint return Revoked by personal representative, Personal representative may revoke joint return election. File taxes 2012 free Who can file, Joint Return L Losses Deduction on final return, Deduction for Losses Estate's tax return, Losses M Military or terrorist actions Claim for credit or refund, Claim for Credit or Refund Defined, Military or terrorist action defined. File taxes 2012 free Tax forgiveness, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts N Notice of fiduciary relationship Form 56, Notice of fiduciary relationship. File taxes 2012 free P Partnership income, Partnership Income, Partnership income. File taxes 2012 free Penalty Information returns, Penalty. File taxes 2012 free Substantial valuation misstatement, Valuation misstatements. File taxes 2012 free Personal representative Defined, Personal Representative Duties, Duties Fees received, Fees Received by Personal Representatives Penalty, Penalty. File taxes 2012 free , Penalty. File taxes 2012 free Prompt assessment, request, Request for prompt assessment (charge) of tax. File taxes 2012 free Public safety officers, death benefits, Death benefits. File taxes 2012 free Publications (see Tax help) R Refund File for decedent, Refund Military or terrorist action deaths, Claim for Credit or Refund Release from liability, Request for discharge from personal liability for tax. File taxes 2012 free Return Decedent's final, Final Income Tax Return for Decedent—Form 1040 Estate's income tax, Income Tax Return of an Estate— Form 1041 Information, Information Returns Roth IRA, Roth IRAs. File taxes 2012 free S Separate shares rule, Separate shares rule. File taxes 2012 free Suggestions, Comments and suggestions. File taxes 2012 free Survivors Income, Other Items of Income Tax benefits, Tax Benefits for Survivors T Tax Alternative minimum Estate, Alternative minimum tax (AMT). File taxes 2012 free Individuals, Alternative minimum tax (AMT). File taxes 2012 free Benefits, survivors, Tax Benefits for Survivors Estimated, estate, Estimated tax. File taxes 2012 free , Transfer of Credit for Estimated Tax Payments Payments, final return, Payments of Tax Refund of income (claim), Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer. File taxes 2012 free Self-employment, Self-employment tax. File taxes 2012 free Transfer of credit, Transfer of Credit for Estimated Tax Payments Tax help, How To Get Tax Help Terrorist action, tax relief, Tax Forgiveness for Armed Forces Members, Victims of Terrorism, and Astronauts Terrorist victim, Specified Terrorist Victim TTY/TDD information, How To Get Tax Help V Valuation method Inherited property, Basis of Inherited Property Special-use, Special-use valuation. File taxes 2012 free Victims of terrorist attacks, Specified Terrorist Victim W Widows and widowers, tax benefits, Qualifying widows and widowers. File taxes 2012 free Prev  Up     Home   More Online Publications
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The Defense Nuclear Facilities Safety Board reviews the content and implementation of health and safety standards at Department of Energy Defense Nuclear Facilities. The board also makes recommendations to the President and Secretary of Energy regarding health and safety issues at Defense Nuclear Facilities.

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The File Taxes 2012 Free

File taxes 2012 free Publication 334 - Introductory Material Table of Contents IntroductionOrdering forms and publications. File taxes 2012 free Tax questions. File taxes 2012 free Future Developments What's New for 2013 What's New for 2014 Reminders Photographs of Missing Children Introduction The purpose of this publication is to provide general information about the federal tax laws that apply to small business owners who are sole proprietors and to statutory employees. File taxes 2012 free This publication has information on business income, expenses, and tax credits that may help you file your income tax return. File taxes 2012 free Are you self-employed?   You are self-employed if you carry on a trade or business as a sole proprietor or an independent contractor. File taxes 2012 free Sole proprietor. File taxes 2012 free   A sole proprietor is someone who owns an unincorporated business by himself or herself. File taxes 2012 free However, if you are the sole member of a domestic limited liability company (LLC), you are not a sole proprietor if you elect to treat the LLC as a corporation. File taxes 2012 free Trade or business. File taxes 2012 free    A trade or business is generally an activity carried on to make a profit. File taxes 2012 free The facts and circumstances of each case determine whether or not an activity is a trade or business. File taxes 2012 free You do not need to actually make a profit to be in a trade or business as long as you have a profit motive. File taxes 2012 free You do need to make ongoing efforts to further the interests of your business. File taxes 2012 free   You do not have to carry on regular full-time business activities to be self-employed. File taxes 2012 free Having a part-time business in addition to your regular job or business may be self-employment. File taxes 2012 free Independent contractor. File taxes 2012 free    People such as doctors, dentists, veterinarians, lawyers, accountants, contractors, subcontractors, public stenographers, or auctioneers who are in an independent trade, business, or profession in which they offer their services to the general public are generally independent contractors. File taxes 2012 free However, whether they are independent contractors or employees depends on the facts in each case. File taxes 2012 free The general rule is that an individual is an independent contractor if the payer has the right to control or to direct only the result of the work and not how it will be done. File taxes 2012 free The earnings of a person who is working as an independent contractor are subject to self-employment tax. File taxes 2012 free For more information on determining whether you are an employee or independent contractor, see Publication 15-A, Employer's Supplemental Tax Guide. File taxes 2012 free Statutory employee. File taxes 2012 free   A statutory employee has a checkmark in box 13 of his or her Form W-2, Wage and Tax Statement. File taxes 2012 free Statutory employees use Schedule C or C-EZ to report their wages and expenses. File taxes 2012 free Limited liability company (LLC). File taxes 2012 free   A limited liability company (LLC) is an entity formed under state law by filing articles of organization. File taxes 2012 free Generally, a single-member LLC is disregarded as an entity separate from its owner and reports its income and deductions on its owner's federal income tax return. File taxes 2012 free An owner who is an individual may use Schedule C or C-EZ. File taxes 2012 free Business owned and operated by spouses. File taxes 2012 free   If you and your spouse jointly own and operate an unincorporated business and share in the profits and losses, you are partners in a partnership, whether or not you have a formal partnership agreement. File taxes 2012 free Do not use Schedule C or C-EZ. File taxes 2012 free Instead, file Form 1065, U. File taxes 2012 free S. File taxes 2012 free Return of Partnership Income. File taxes 2012 free For more information, see Publication 541, Partnerships. File taxes 2012 free    Exception—Community income. File taxes 2012 free If you and your spouse wholly own an unincorporated business as community property under the community property laws of a state, foreign country, or U. File taxes 2012 free S. File taxes 2012 free possession, you can treat the business either as a sole proprietorship or a partnership. File taxes 2012 free The only states with community property laws are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin. File taxes 2012 free A change in your reporting position will be treated as a conversion of the entity. File taxes 2012 free    Exception—Qualified joint venture. File taxes 2012 free If you and your spouse each materially participate as the only members of a jointly owned and operated business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership for the tax year. File taxes 2012 free Making this election will allow you to avoid the complexity of Form 1065 but still give each spouse credit for social security earnings on which retirement benefits are based. File taxes 2012 free For an explanation of "material participation," see the Instructions for Schedule C, line G. File taxes 2012 free   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. File taxes 2012 free Each of you must file a separate Schedule C or C-EZ and a separate Schedule SE. File taxes 2012 free For more information, see Qualified Joint Ventures in the Instructions for Schedule SE. File taxes 2012 free This publication does not cover the topics listed in the following table. File taxes 2012 free    IF you need information about: THEN you should see: Corporations Publication 542 Farming Publication 225 Fishermen (Capital Construction Fund)  Publication 595 Partnerships Publication 541 Passive activities Publication 925 Recordkeeping Publication 583 Rental Publication 527 S corporations Instructions for Form 1120S What you need to know. File taxes 2012 free   Table A provides a list of questions you need to answer to help you meet your federal tax obligations. File taxes 2012 free After each question is the location in this publication where you will find the related discussion. File taxes 2012 free Table A. File taxes 2012 free What You Need To Know About Federal Taxes (Note. File taxes 2012 free The following is a list of questions you may need to answer so you can fill out your federal income tax return. File taxes 2012 free Chapters are given to help you find the related discussion in this publication. File taxes 2012 free ) What must I know   Where to find the answer   What kinds of federal taxes do I have to pay? How do I pay them?   See chapter 1. File taxes 2012 free What forms must I file?   See chapter 1. File taxes 2012 free What must I do if I have employees?   See Employment Taxes in chapter 1. File taxes 2012 free Do I have to start my tax year in January, or can I start it in any other month?   See Accounting Periods in chapter 2. File taxes 2012 free What method can I use to account for my income and expenses?   See Accounting Methods in chapter 2. File taxes 2012 free What kinds of business income do I have to report on my tax return?   See chapter 5. File taxes 2012 free What kinds of business expenses can I deduct on my tax return?   See Business Expenses in chapter 8. File taxes 2012 free What kinds of expenses are not deductible as business expenses?   See Expenses You Cannot Deduct in chapter 8. File taxes 2012 free What happens if I have a business loss? Can I deduct it?   See chapter 9. File taxes 2012 free What must I do if I disposed of business property during the year?   See chapter 3. File taxes 2012 free What are my rights as a taxpayer?   See chapter 11. File taxes 2012 free Where do I go if I need help with federal tax matters?   See chapter 12. File taxes 2012 free IRS mission. File taxes 2012 free   Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. File taxes 2012 free Comments and suggestions. File taxes 2012 free   We welcome your comments about this publication and your suggestions for future editions. File taxes 2012 free   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File taxes 2012 free NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File taxes 2012 free Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File taxes 2012 free   You can send your comments from www. File taxes 2012 free irs. File taxes 2012 free gov/formspubs/. File taxes 2012 free Click on “More Information” then on “Comment on Tax Forms and Publications. File taxes 2012 free ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File taxes 2012 free Ordering forms and publications. File taxes 2012 free   Visit  www. File taxes 2012 free irs. File taxes 2012 free gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File taxes 2012 free  Internal Revenue Service 1201 N. File taxes 2012 free Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File taxes 2012 free   If you have a tax question, check the information available on IRS. File taxes 2012 free gov or call 1-800-829-1040. File taxes 2012 free We cannot answer tax questions sent to either of the above addresses. File taxes 2012 free Future Developments For the latest information about developments related to Publication 334, such as legislation enacted after it was published, go to www. File taxes 2012 free irs. File taxes 2012 free gov/pub334. File taxes 2012 free What's New for 2013 The following are some of the tax changes for 2013. File taxes 2012 free For information on other changes, go to IRS. File taxes 2012 free gov. File taxes 2012 free Tax rates. File taxes 2012 free . File taxes 2012 free  For tax years beginning in 2013, the social security part of the self-employment tax increases to 12. File taxes 2012 free 4%. File taxes 2012 free The Medicare part of the tax remains at 2. File taxes 2012 free 9%. File taxes 2012 free As a result, the self-employment tax is 15. File taxes 2012 free 3%. File taxes 2012 free Maximum net earnings. File taxes 2012 free  The maximum net self-employment earnings subject to the social security part of the self-employment tax increases to $113,700 for 2013. File taxes 2012 free There is no maximum limit on earnings subject to the Medicare part. File taxes 2012 free Standard mileage rate. File taxes 2012 free  For 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. File taxes 2012 free 5 cents per mile. File taxes 2012 free For more information, see Car and Truck Expenses in chapter 8. File taxes 2012 free Simplified method for business use of home deduction. File taxes 2012 free . File taxes 2012 free  The IRS now provides a simplified method to determine your expenses for business use of your home. File taxes 2012 free For more information, see Business Use of Your Home in chapter 8. File taxes 2012 free What's New for 2014 The following are some of the tax changes for 2014. File taxes 2012 free For information on other changes, go to IRS. File taxes 2012 free gov. File taxes 2012 free Standard mileage rate. File taxes 2012 free  For 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. File taxes 2012 free Self-employment tax. File taxes 2012 free  The maximum net self-employment earnings subject to the social security part of the self-employment tax is $117,000 for 2014. File taxes 2012 free Reminders Accounting methods. File taxes 2012 free  Certain small business taxpayers may be eligible to adopt or change to the cash method of accounting and may not be required to account for inventories. File taxes 2012 free For more information, see Inventories in chapter 2. File taxes 2012 free Reportable transactions. File taxes 2012 free  You must file Form 8886, Reportable Transaction Disclosure Statement, to report certain transactions. File taxes 2012 free You may have to pay a penalty if you are required to file Form 8886 but do not do so. File taxes 2012 free You may also have to pay interest and penalties on any reportable transaction understatements. File taxes 2012 free Reportable transactions include: Transactions the same as or substantially similar to tax avoidance transactions identified by the IRS, Transactions offered to you under conditions of confidentiality for which you paid an advisor a minimum fee, Transactions for which you have, or a related party has, contractual protection against disallowance of the tax benefits, Transactions that result in losses of at least $2 million in any single tax year ($50,000 if from certain foreign currency transactions) or $4 million in any combination of tax years, and Transactions the same or substantially similar to one of the types of transactions the IRS has identified as a transaction of interest. File taxes 2012 free For more information, see the Instructions for Form 8886. File taxes 2012 free Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File taxes 2012 free Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File taxes 2012 free You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File taxes 2012 free Prev  Up  Next   Home   More Online Publications