A
- Address change, Address Change
- Addresses of IRS centers, 1040 - Additional Material
- Adjusted gross income, Adjusted Gross Income, Line 37
- Adoption expenses
-
- Employer-provided benefits for, Wages, Salaries, Tips, etc.
- Aliens, Nonresident aliens and dual-status aliens.
- Alimony paid, Alimony Paid
- Alimony received, Alimony Received
- Alternative minimum tax, Alternative minimum tax (AMT) exemption amount increased., Alternative Minimum Tax
- Amended return, Amended Return
- Amount you owe, Amount You Owe, Figuring the Penalty
- Annuities, Pensions and Annuities, Lump-Sum Distributions
- Archer MSAs, Other Income, Line 58, Other Taxes
- Attachments to the return, Assemble Your Return
C
- Capital gain distributions, Line 13
- Child and dependent care expenses, credit for, Credit for Child and Dependent Care Expenses
- Child tax credits,
Dependents and Qualifying Child for Child Tax Credit
, Additional Child Tax Credit
- Community property states, Community Property States
- Contributions to reduce debt held by the public, How Do You Make a Gift To Reduce Debt Held By the Public?
- Corrective distributions, Wages, Salaries, Tips, etc.
D
- Daycare center expenses, Credit for Child and Dependent Care Expenses
- Death of a taxpayer, Death of a Taxpayer
- Death of spouse, Death of your spouse., Death of a Taxpayer
- Dependent care benefits, Wages, Salaries, Tips, etc.
- Dependents
-
- Standard deduction, Standard Deduction Worksheet for Dependents—Line 40
- Dependents:
-
- Exemptions for,
Dependents and Qualifying Child for Child Tax Credit
- Direct deposit of refund, Amount Refunded to You, Line 75
- Disclosure, Privacy Act, and Paperwork Reduction Act Notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice
- Dividends
-
- Nondividend distributions, Ordinary Dividends
- Ordinary dividends, Ordinary Dividends
- Qualified dividends, Qualified Dividends, Qualified Dividends and Capital Gain Tax Worksheet., Qualified Dividends and Capital Gain Tax Worksheet—Line 44
- Domestic production activities deduction, Domestic Production Activities Deduction
- Dual-status aliens, Nonresident aliens and dual-status aliens., Nonresident aliens and dual-status aliens.
E
- Earned income credit (EIC),
What Is the EIC?
, Payments
-
- Combat pay, nontaxable,
Definitions and Special Rules
- Education
-
- Credits, Education Credits, American Opportunity Credit
- Expenses, Student Loan Interest Deduction, Education Credits, American Opportunity Credit
- Recapture of education credits, Tax
- Savings accounts, Other Income, Taxable income., Line 58
- Educator expenses, Educator Expenses
- Elderly persons
-
- Standard deduction, Standard Deduction Worksheet for Dependents—Line 40
- Elderly persons:
-
- Credit for, Other Credits
- Electric vehicles, Other Credits
- Electronic filing (e-file), , Introduction, Introduction, Amount Refunded to You, Amount You Owe, Electronic Return Signatures!, Assemble Your Return, Quick and Easy Access to Tax Help and Tax Forms and Publications
- Estimated tax, 2011 Estimated Tax Payments, Estimated Tax Penalty, Income Tax Withholding and Estimated Tax Payments for 2012
- Excess salary deferrals, Wages, Salaries, Tips, etc.
- Excess social security and tier 1 RRTA tax withheld, Excess Social Security and Tier 1 RRTA Tax Withheld
- Exemptions, Exemptions
- Expired tax benefits, Expired tax benefits.
- Extension of time to file, What if You Cannot File on Time?, Amount Paid With Request for Extension To File
F
- Filing requirements, Introduction, Private Delivery Services
- Filing status, which box to check, Filing Status, Qualifying Widow(er) With Dependent Child
- Foreign accounts and trusts, Foreign accounts and trusts.
- Foreign tax credit, Foreign Tax Credit
- Foreign-source income, Foreign-Source Income
- Form W-2, Missing or Incorrect Form W-2?
- Forms, how to get, Quick and Easy Access to Tax Help and Tax Forms and Publications
- Free tax help, Other Ways To Get Help, Quick and Easy Access to Tax Help and Tax Forms and Publications
H
- Head of household, Head of Household
- Health insurance deduction, self-employed, Self-Employed Health Insurance Deduction
- Health savings accounts, Other Income, Health Savings Account (HSA) Deduction, Line 58, Other Taxes
- Homebuyer credit, first-time, First-time homebuyer credit., First-time Homebuyer Credit Repayment, First-Time Homebuyer Credit
- Household Employment Taxes, Household Employment Taxes
- How to comment on forms, We Welcome Comments on Forms
I
- Identity Protection PIN, Identity Protection PIN
- Identity theft, Secure Your Tax Records from Identity Theft
- Income, Foreign-Source Income, Other Income
- Income tax withholding (federal), Line 63, Income Tax Withholding and Estimated Tax Payments for 2012
- Individual retirement arrangements (IRAs)
-
- Contributions to (line 32), IRA Deduction, IRA Deduction Worksheet—Line 32
- Credit for contributions to, Retirement Savings Contributions Credit (Saver's Credit)
- Distributions from (lines 15a and 15b), IRA Distributions
- Nondeductible contributions to, IRA Distributions, IRA Deduction, IRA Deduction Worksheet—Line 32
- Individual taxpayer identification numbers, IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens
- Injured spouse, Injured Spouse
- Innocent spouse relief, Innocent Spouse Relief
- Installment payments, What If You Cannot Pay?, Calling the IRS
- Interest income
-
- Tax-exempt, Line 8b
- Taxable, Line 8a, Taxable Interest
- Interest on taxes, Interest and Penalties
- Itemized deductions or standard deduction, Itemized Deductions or Standard Deduction, Standard Deduction Worksheet for Dependents—Line 40
P
- Pay taxes electronically (e-pay), Amount You Owe
- Payments, Payments, Line 71
- Penalty
-
- Early withdrawal of savings, Penalty on Early Withdrawal of Savings
- Estimated tax, Estimated Tax Penalty, Figuring the Penalty
- Others (including late filing and late payment), Interest and Penalties
- Penalty on early withdrawal of savings, Penalty on Early Withdrawal of Savings
- Pensions and annuities, Pensions and Annuities, Lump-Sum Distributions
- Presidential election $3 check-off, Presidential Election Campaign Fund
- Private delivery services, Private Delivery Services
- Public debt, gift to reduce the, How Do You Make a Gift To Reduce Debt Held By the Public?
- Publications, how to get, Quick and Easy Access to Tax Help and Tax Forms and Publications
Q
- Qualified dividends, Qualified Dividends and Capital Gain Tax Worksheet., Qualified Dividends and Capital Gain Tax Worksheet—Line 44
- Qualified dividends and capital gain tax worksheet, Qualified Dividends and Capital Gain Tax Worksheet., Qualified Dividends and Capital Gain Tax Worksheet—Line 44
- Qualified retirement plans, deduction for, Self-Employed SEP, SIMPLE, and Qualified Plans
- Qualified tuition program earnings, Taxable income., Line 58
R
- Railroad retirement benefits
-
- Treated as a pension, Fully Taxable Pensions and Annuities
- Treated as social security, Social Security Benefits
- Records, how long to keep, How Long Should Records Be Kept?
- Refund, Refund, Applied to Your 2012 Estimated Tax
- Refund information, Refund Information
- Refund offset, Refund Offset
- Refunds, credits, or offsets of state and local income taxes, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
- Reservists, expenses of, Line 24
- Resident aliens, Resident aliens.
- Residential energy efficient property credit, Residential energy efficient property credit.
- Retirement plan deduction, self-employed, Self-Employed SEP, SIMPLE, and Qualified Plans
- Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit)
- Rights of taxpayers, What Are Your Rights as a Taxpayer?
- Rollovers, IRA Distributions, Rollovers, Lump-Sum Distributions
- Roth IRAs, IRA Distributions, 2010 Roth IRA rollovers., IRA Deduction
- Rounding off to whole dollars, Rounding Off to Whole Dollars
S
- Saver's credit, Retirement Savings Contributions Credit (Saver's Credit)
- Scholarship and fellowship grants, Wages, Salaries, Tips, etc.
- Self-employment tax
-
- Deduction for one-half of, Deductible Part of Self-Employment Tax
- Signing your return, Sign Your Return
- Single person, Single
- Social security and equivalent railroad retirement benefits, Social Security Benefits, Social Security Benefits Worksheet—Lines 20a and 20b
- Social security number, Social Security Number (SSN)
- Standard deduction or itemized deductions, Itemized Deductions or Standard Deduction, Standard Deduction Worksheet for Dependents—Line 40
- State and local income taxes, taxable refunds, credits, or offsets of, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
- Statutory employees, Were You a Statutory Employee?
- Student loan interest deduction, Student Loan Interest Deduction Worksheet—Line 33, Eligible student.
T
- Tax and credits, Tax and Credits, Other Taxes
-
- Figured by the IRS, Tax, Credit figured by the IRS.
- Other taxes
-
- Alternative minimum tax, Alternative Minimum Tax
- IRAs and other tax-favored accounts, Additional Tax on IRAs, Other Qualified Retirement Plans, etc.
- Lump-sum distributions, Lump-Sum Distributions
- Recapture, Other Taxes
- Tax Counseling for the Elderly (TCE), , Free Tax Return Assistance
- Tax rate schedules,
- Tax table,
- Telephone assistance
-
- Federal tax information, Introduction, Calling the IRS
- TeleTax, Introduction, Tax Information for Residents of Puerto Rico
- Third party designee, Third Party Designee
- Tip income, Wages, Salaries, Tips, etc., Unreported Social Security and Medicare Tax from Forms 4137 and 8919
- Tips reported to employer, uncollected tax on, Other Taxes
- Tuition and fees, Tuition and Fees
- Tuition program earnings, Taxable income., Line 58
W
- What if you cannot pay?, What If You Cannot Pay?, Calling the IRS
- What's new, What's New
- When and where should you file?, When and Where Should You File?
- Where do you file?, 1040 - Additional Material
- Who must file, Introduction
- Who should file, Do You Have To File?
- Widows and widowers, qualifying, Qualifying Widow(er) With Dependent Child
- Winnings, prizes, gambling, and lotteries (other income), Taxable income.
- Withholding, federal income tax, Federal Income Tax Withheld, Income Tax Withholding and Estimated Tax Payments for 2012
