Your Federal 
Income Tax

For the latest information about the tax law topics covered in this publication, including information about any tax legislation, go to www.irs.gov/pub17.

Several temporary tax benefits have been extended through 2013, including the following.

• Deduction for educator expenses. See chapter 19.
• Tuition and fees deduction. See chapter 19.
• Credit for nonbusiness energy property. See chapter 36.

• Election to deduct state and local general sales taxes instead of state and local income taxes. See chapter 22.
• Deduction for mortgage insurance premiums. See chapter 23.
• Exclusion from income of qualified charitable distributions. See chapter 17.

The 2012 rate for business use of your car remains 551/2 cents a mile. See chapter 26.

The 2012 rate for use of your car to get medical care is decreased to 23 cents a mile. See chapter 21.

The 2012 rate for use of your car to move is decreased to 23 cents a mile. See Publication 521, Moving Expenses.

The amount you can deduct for each exemption has increased. It was $3,700 for 2011. It is $3,800 for 2012. See chapter 3.

If you converted or rolled over an amount to a Roth IRA in 2010 and did not elect to report the taxable amount on your 2010 return, you generally must report half of it on your 2011 return and the rest on your 2012 return. See Publication 575 for details.

If you rolled over an amount from a 401(k) or 403(b) plan to a designated Roth account in 2010 and did not elect to report the taxable amount on your 2010 return, you generally must report half of it on your 2011 return and the rest on your 2012 return. See Publication 575 for details.

Use Schedule 8812 (Form 1040A or 1040) to figure your additional child tax credit for 2012. Schedule 8812 is new for 2012. Form 8812 is no longer in use. See chapter 33.

If we sent you an Identity Protection PIN, see chapter 1 to find out how to use it.

If you are filing a paper return, you may be mailing it to a different address this year because the IRS has changed the filing location for several areas. See Where To File near the end of this publication for a list of IRS addresses.

Enter your SSN in the space provided on your tax form. If you filed a joint return for 2011 and are filing a joint return for 2012 with the same spouse, enter your names and SSNs in the same order as on your 2011 return. See chapter 1.

Identity theft occurs when someone uses your personal information such as your name, SSN, or other identifying information, without your permission, to commit fraud or other crimes. An identity thief may use your SSN to get a job or may file a tax return using your SSN to receive a refund. For more information about identity theft and how to reduce your risk from it, see chapter 1.

You must provide the taxpayer identification number for each person for whom you claim certain tax benefits. This applies even if the person was born in 2012. Generally, this number is the person's social security number (SSN). See chapter 1.

If you are a U.S. citizen with income from sources outside the United States (foreign income), you must report all such income on your tax return unless it is exempt by U.S. law. This is true whether you live inside or outside the United States and whether or not you receive a Form W-2 or Form 1099 from the foreign payer. This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents and royalties).

If you live outside the United States, you may be able to exclude part or all of your foreign source earned income. For details, see Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

If you had foreign financial assets in 2012, you may have to file Form 8938 with your return. Check www.IRS.gov/form8938 for details.

You can use Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return, to obtain an automatic 6-month extension of time to file your tax return. See chapter 1.

To promptly resolve any questions we have in processing your tax return, we would like to be able to call you. Please enter your daytime telephone number on your tax form next to your signature.

You can pay your taxes online or by phone. You can make a direct transfer from your bank account or use a credit or debit card. If you e-file, you can schedule an electronic payment. See chapter 1.

The IRS offers fast, accurate ways to file your tax return information without filing a paper tax return. You can use IRS e-file (electronic filing). See chapter 1.

You may be able to file your 2012 taxes online for free thanks to an electronic filing agreement. See chapter 1.

If you change your address, you should notify the IRS. See Change of Address in chapter 1.

If you were due a refund but you did not file a return, you generally must file your return within 3 years from the date the return was due (including extensions) to get that refund. See chapter 1.

The IRS has published a list of positions that are identified as frivolous. The penalty for filing a frivolous tax return is $5,000. See chapter 1.

You may have to pay a penalty if you file an erroneous claim for refund or credit. See chapter 1.

The IRS Restructuring and Reform Act of 1998, the Privacy Act of 1974, and the Paperwork Reduction Act of 1980 require that when we ask you for information we must first tell you what our legal right is to ask for the information, why we are asking for it, how it will be used, what could happen if we do not receive it, and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. A complete statement on this subject can be found in your tax form instructions.

You can set up a personal appointment at the most convenient Taxpayer Assistance Center, on the most convenient business day. See How To Get Tax Help in the back of this publication.

Most paid preparers must e-file returns they prepare and file. Your preparer may make you aware of this requirement and the options available to you.

If you want to confidentially report misconduct, waste, fraud, or abuse by an IRS employee, you can call 1-800-366-4484 (call 1-800-877-8339 if you are deaf, hard of hearing, or have a speech disability, and are using TTY/TDD equipment). You can remain anonymous.

The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 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.