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2012 Amended Tax Form

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2012 Amended Tax Form

2012 amended tax form Part Six -   Figuring Your Taxes and Credits The eight chapters in this part explain how to figure your tax and how to figure the tax of certain children who have more than $2,000 of unearned income. 2012 amended tax form They also discuss tax credits that, unlike deductions, are subtracted directly from your tax and reduce your tax dollar for dollar. 2012 amended tax form Chapter 36 discusses the earned income credit. 2012 amended tax form Chapter 37 discusses a wide variety of other credits, such as the adoption credit. 2012 amended tax form Table of Contents 30. 2012 amended tax form   How To Figure Your TaxIntroduction Figuring Your Tax Alternative Minimum Tax (AMT) Tax Figured by IRSFiling the Return 31. 2012 amended tax form   Tax on Unearned Income of Certain ChildrenWhat's New Introduction Useful Items - You may want to see: Which Parent's Return To UseParents Who Do Not File a Joint Return Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, lines A–C) Step 1. 2012 amended tax form Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. 2012 amended tax form Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. 2012 amended tax form Figuring the Child's Tax (Form 8615, Part III) 32. 2012 amended tax form   Child and Dependent Care CreditReminders Introduction Useful Items - You may want to see: Tests To Claim the CreditQualifying Person Test Earned Income Test Work-Related Expense Test Joint Return Test Provider Identification Test How To Figure the CreditFiguring Total Work-Related Expenses Earned Income Limit Dollar Limit Amount of Credit How To Claim the CreditTax credit not refundable. 2012 amended tax form Employment Taxes for Household Employers 33. 2012 amended tax form   Credit for the Elderly or the DisabledIntroduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You 34. 2012 amended tax form   Child Tax CreditIntroduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV 35. 2012 amended tax form   Education CreditsIntroduction Useful Items - You may want to see: Who Can Claim an Education Credit Qualified Education ExpensesNo Double Benefit Allowed Adjustments to Qualified Education Expenses 36. 2012 amended tax form   Earned Income Credit (EIC)What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. 2012 amended tax form Rules for EveryoneRule 1. 2012 amended tax form Your AGI Must Be Less Than: Rule 2. 2012 amended tax form You Must Have a Valid Social Security Number (SSN) Rule 3. 2012 amended tax form Your Filing Status Cannot Be Married Filing Separately Rule 4. 2012 amended tax form You Must Be a U. 2012 amended tax form S. 2012 amended tax form Citizen or Resident Alien All Year Rule 5. 2012 amended tax form You Cannot File Form 2555 or Form 2555-EZ Rule 6. 2012 amended tax form Your Investment Income Must Be $3,300 or Less Rule 7. 2012 amended tax form You Must Have Earned Income Part B. 2012 amended tax form Rules If You Have a Qualifying ChildRule 8. 2012 amended tax form Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. 2012 amended tax form Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. 2012 amended tax form You Cannot Be a Qualifying Child of Another Taxpayer Part C. 2012 amended tax form Rules If You Do Not Have a Qualifying ChildRule 11. 2012 amended tax form You Must Be at Least Age 25 but Under Age 65 Rule 12. 2012 amended tax form You Cannot Be the Dependent of Another Person Rule 13. 2012 amended tax form You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. 2012 amended tax form You Must Have Lived in the United States More Than Half of the Year Part D. 2012 amended tax form Figuring and Claiming the EICRule 15. 2012 amended tax form Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. 2012 amended tax form John and Janet Smith (Form 1040A) Example 2. 2012 amended tax form Kelly Green (Form 1040EZ) 37. 2012 amended tax form   Other CreditsWhat's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Prev  Up  Next   Home   More Online Publications
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The 2012 Amended Tax Form

2012 amended tax form 4. 2012 amended tax form   Limit on Elective Deferrals Table of Contents Excess elective deferrals. 2012 amended tax form General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. 2012 amended tax form This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. 2012 amended tax form A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. 2012 amended tax form You can enter into more than one salary reduction agreement during a year. 2012 amended tax form More than one 403(b) account. 2012 amended tax form If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. 2012 amended tax form 403(b) plan and another retirement plan. 2012 amended tax form If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. 2012 amended tax form The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. 2012 amended tax form Roth contribution program. 2012 amended tax form   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. 2012 amended tax form Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. 2012 amended tax form   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. 2012 amended tax form For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. 2012 amended tax form Excess elective deferrals. 2012 amended tax form   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. 2012 amended tax form General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. 2012 amended tax form This limit applies without regard to community property laws. 2012 amended tax form 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. 2012 amended tax form If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. 2012 amended tax form To determine whether you have 15 years of service with your employer, see Years of Service , next. 2012 amended tax form Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. 2012 amended tax form How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. 2012 amended tax form You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. 2012 amended tax form If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. 2012 amended tax form Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. 2012 amended tax form Figuring Your Years of Service Take the following rules into account when figuring your years of service. 2012 amended tax form Status of employer. 2012 amended tax form   Your years of service include only periods during which your employer was a qualified employer. 2012 amended tax form Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. 2012 amended tax form Service with one employer. 2012 amended tax form   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. 2012 amended tax form Church employee. 2012 amended tax form   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. 2012 amended tax form For more information about church employees, see chapter 5. 2012 amended tax form Self-employed ministers. 2012 amended tax form   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. 2012 amended tax form Total years of service. 2012 amended tax form   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. 2012 amended tax form Example. 2012 amended tax form The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. 2012 amended tax form Marsha began working with ABC schools in September 2009. 2012 amended tax form She has always worked full-time for each annual work period. 2012 amended tax form At the end of 2013, Marsha had 4. 2012 amended tax form 5 years of service with ABC Public Schools, as shown in Table 4-1. 2012 amended tax form Table 4-1. 2012 amended tax form Marsha's Years of Service Note. 2012 amended tax form This table shows how Marsha figures her years of service, as explained in the previous example. 2012 amended tax form Year Period Worked Portion of Work Period Years of Service 2009 Sept. 2012 amended tax form –Dec. 2012 amended tax form . 2012 amended tax form 5 year . 2012 amended tax form 5 year 2010 Feb. 2012 amended tax form –May . 2012 amended tax form 5 year 1 year Sept. 2012 amended tax form –Dec. 2012 amended tax form . 2012 amended tax form 5 year 2011 Feb. 2012 amended tax form –May . 2012 amended tax form 5 year 1 year Sept. 2012 amended tax form –Dec. 2012 amended tax form . 2012 amended tax form 5 year 2012 Feb. 2012 amended tax form –May . 2012 amended tax form 5 year 1 year Sept. 2012 amended tax form –Dec. 2012 amended tax form . 2012 amended tax form 5 year 2013 Feb. 2012 amended tax form –May . 2012 amended tax form 5 year 1 year Sept. 2012 amended tax form –Dec. 2012 amended tax form . 2012 amended tax form 5 year Total years of service 4. 2012 amended tax form 5 years Full-time or part-time. 2012 amended tax form   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. 2012 amended tax form When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. 2012 amended tax form Employer's annual work period. 2012 amended tax form   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. 2012 amended tax form Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. 2012 amended tax form Note. 2012 amended tax form You cannot accumulate more than 1 year of service in a 12-month period. 2012 amended tax form Example. 2012 amended tax form All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. 2012 amended tax form Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. 2012 amended tax form Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. 2012 amended tax form Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. 2012 amended tax form In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. 2012 amended tax form How to compare. 2012 amended tax form   You can use any method that reasonably and accurately reflects the amount of work required. 2012 amended tax form For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. 2012 amended tax form   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. 2012 amended tax form Example. 2012 amended tax form An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. 2012 amended tax form   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. 2012 amended tax form Full year of service. 2012 amended tax form   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. 2012 amended tax form Example. 2012 amended tax form If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. 2012 amended tax form Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. 2012 amended tax form Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. 2012 amended tax form Full-time for part of the year. 2012 amended tax form   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. 2012 amended tax form The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. 2012 amended tax form Example. 2012 amended tax form Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). 2012 amended tax form The annual work period for the college is 8 months (February through May and July through October). 2012 amended tax form Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. 2012 amended tax form Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. 2012 amended tax form   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. 2012 amended tax form The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. 2012 amended tax form Example. 2012 amended tax form Vance teaches one course at a local medical school. 2012 amended tax form He teaches 3 hours per week for two semesters. 2012 amended tax form Other faculty members at the same school teach 9 hours per week for two semesters. 2012 amended tax form The annual work period of the medical school is two semesters. 2012 amended tax form An instructor teaching 9 hours a week for two semesters is considered a full-time employee. 2012 amended tax form Given these facts, Vance has worked part-time for a full annual work period. 2012 amended tax form Vance has completed 1/3 of a year of service, figured as shown below. 2012 amended tax form Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. 2012 amended tax form   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. 2012 amended tax form   Figure the first fraction as though you had worked full-time for part of the annual work period. 2012 amended tax form The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. 2012 amended tax form The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. 2012 amended tax form   Figure the second fraction as though you had worked part-time for the entire annual work period. 2012 amended tax form The fraction is as follows: The numerator (top number) is the number of hours or days you worked. 2012 amended tax form The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. 2012 amended tax form   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. 2012 amended tax form Example. 2012 amended tax form Maria, an attorney, teaches a course for one semester at a law school. 2012 amended tax form She teaches 3 hours per week. 2012 amended tax form The annual work period for teachers at the school is two semesters. 2012 amended tax form All full-time instructors at the school are required to teach 12 hours per week. 2012 amended tax form Based on these facts, Maria is employed part-time for part of the annual work period. 2012 amended tax form Her year of service for this year is determined by multiplying two fractions. 2012 amended tax form Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. 2012 amended tax form Example Floyd has figured his limit on annual additions. 2012 amended tax form The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. 2012 amended tax form Figuring Floyd's limit on elective deferrals. 2012 amended tax form   Floyd has been employed with his current employer for less than 15 years. 2012 amended tax form He is not eligible for the special 15-year increase. 2012 amended tax form Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. 2012 amended tax form Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. 2012 amended tax form Additionally, Floyd's employer does not offer a Roth contribution program. 2012 amended tax form Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. 2012 amended tax form Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. 2012 amended tax form Table 4-2. 2012 amended tax form Worksheet 1. 2012 amended tax form Maximum Amount Contributable (MAC) Note. 2012 amended tax form Use this worksheet to figure your MAC. 2012 amended tax form Part I. 2012 amended tax form Limit on Annual Additions     1. 2012 amended tax form Enter your includible compensation for your most recent year of service 1. 2012 amended tax form $70,475 2. 2012 amended tax form Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. 2012 amended tax form 52,000 3. 2012 amended tax form Enter the lesser of line 1 or line 2. 2012 amended tax form This is your limit on annual additions 3. 2012 amended tax form 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. 2012 amended tax form     Part II. 2012 amended tax form Limit on Elective Deferrals     4. 2012 amended tax form Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. 2012 amended tax form 17,500   Note. 2012 amended tax form If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. 2012 amended tax form If not, enter zero (-0-) on line 16 and go to line 17. 2012 amended tax form     5. 2012 amended tax form Amount per year of service 5. 2012 amended tax form 5,000 6. 2012 amended tax form Enter your years of service 6. 2012 amended tax form   7. 2012 amended tax form Multiply line 5 by line 6 7. 2012 amended tax form   8. 2012 amended tax form Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. 2012 amended tax form   9. 2012 amended tax form Subtract line 8 from line 7. 2012 amended tax form If zero or less, enter zero (-0-) 9. 2012 amended tax form   10. 2012 amended tax form Maximum increase in limit for long service 10. 2012 amended tax form 15,000 11. 2012 amended tax form Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. 2012 amended tax form   12. 2012 amended tax form Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. 2012 amended tax form   13. 2012 amended tax form Add lines 11 and 12 13. 2012 amended tax form   14. 2012 amended tax form Subtract line 13 from line 10 14. 2012 amended tax form   15. 2012 amended tax form Maximum additional contributions 15. 2012 amended tax form 3,000 16. 2012 amended tax form Enter the least of lines 9, 14, or 15. 2012 amended tax form This is your increase in the limit for long service 16. 2012 amended tax form -0- 17. 2012 amended tax form Add lines 4 and 16. 2012 amended tax form This is your limit on elective deferrals 17. 2012 amended tax form 17,500   Part III. 2012 amended tax form Maximum Amount Contributable     18. 2012 amended tax form If you had only nonelective contributions, enter the amount from line 3. 2012 amended tax form This is your MAC. 2012 amended tax form    If you had only elective deferrals, enter the lesser of lines 3 or 17. 2012 amended tax form This is your MAC. 2012 amended tax form    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. 2012 amended tax form This is your MAC. 2012 amended tax form (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. 2012 amended tax form ) 18. 2012 amended tax form $17,500 Prev  Up  Next   Home   More Online Publications