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2012 Free Tax Software Online

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2012 free tax software online 5. 2012 free tax software online   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. 2012 free tax software online Free help with your tax return. 2012 free tax software online   You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 free tax software online The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 free tax software online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 free tax software online Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2012 free tax software online In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2012 free tax software online To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 free tax software online gov, download the IRS2Go app, or call 1-800-906-9887. 2012 free tax software online   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 free tax software online To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 free tax software online aarp. 2012 free tax software online org/money/taxaide or call 1-888-227-7669. 2012 free tax software online For more information on these programs, go to IRS. 2012 free tax software online gov and enter “VITA” in the search box. 2012 free tax software online Internet. 2012 free tax software online    IRS. 2012 free tax software online gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 free tax software online Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 free tax software online Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. 2012 free tax software online Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 free tax software online gov or download the IRS2Go app and select the Refund Status option. 2012 free tax software online The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 free tax software online Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. 2012 free tax software online You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 free tax software online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 free tax software online Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 free tax software online No need to wait on the phone or stand in line. 2012 free tax software online The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. 2012 free tax software online When you reach the response screen, you can print the entire interview and the final response for your records. 2012 free tax software online New subject areas are added on a regular basis. 2012 free tax software online  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 free tax software online gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 free tax software online You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 free tax software online The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2012 free tax software online When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. 2012 free tax software online Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. 2012 free tax software online You can also ask the IRS to mail a return or an account transcript to you. 2012 free tax software online Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 free tax software online gov or by calling 1-800-908-9946. 2012 free tax software online Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 free tax software online Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2012 free tax software online Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 free tax software online If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. 2012 free tax software online Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 free tax software online gov and enter Where's My Amended Return? in the search box. 2012 free tax software online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 free tax software online It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 free tax software online Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 free tax software online gov. 2012 free tax software online Select the Payment tab on the front page of IRS. 2012 free tax software online gov for more information. 2012 free tax software online Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 free tax software online Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 free tax software online gov. 2012 free tax software online Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. 2012 free tax software online Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 free tax software online gov. 2012 free tax software online Request an Electronic Filing PIN by going to IRS. 2012 free tax software online gov and entering Electronic Filing PIN in the search box. 2012 free tax software online Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 free tax software online Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 free tax software online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 free tax software online An employee can answer questions about your tax account or help you set up a payment plan. 2012 free tax software online Before you visit, check the Office Locator on IRS. 2012 free tax software online gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2012 free tax software online If you have a special need, such as a disability, you can request an appointment. 2012 free tax software online Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 free tax software online Apply for an Employer Identification Number (EIN). 2012 free tax software online Go to IRS. 2012 free tax software online gov and enter Apply for an EIN in the search box. 2012 free tax software online Read the Internal Revenue Code, regulations, or other official guidance. 2012 free tax software online Read Internal Revenue Bulletins. 2012 free tax software online Sign up to receive local and national tax news and more by email. 2012 free tax software online Just click on “subscriptions” above the search box on IRS. 2012 free tax software online gov and choose from a variety of options. 2012 free tax software online    Phone. 2012 free tax software online You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 free tax software online Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 free tax software online Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2012 free tax software online gov, or download the IRS2Go app. 2012 free tax software online Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. 2012 free tax software online The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 free tax software online Most VITA and TCE sites offer free electronic filing. 2012 free tax software online Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 free tax software online Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 free tax software online Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. 2012 free tax software online If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. 2012 free tax software online The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 free tax software online Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 free tax software online Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 free tax software online The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 free tax software online Note, the above information is for our automated hotline. 2012 free tax software online Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. 2012 free tax software online Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 free tax software online You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 free tax software online It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 free tax software online Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). 2012 free tax software online You should receive your order within 10 business days. 2012 free tax software online Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2012 free tax software online If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. 2012 free tax software online Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 free tax software online The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 free tax software online These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2012 free tax software online    Walk-in. 2012 free tax software online You can find a selection of forms, publications and services — in-person. 2012 free tax software online Products. 2012 free tax software online You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 free tax software online Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 free tax software online Services. 2012 free tax software online You can walk in to your local TAC for face-to-face tax help. 2012 free tax software online An employee can answer questions about your tax account or help you set up a payment plan. 2012 free tax software online Before visiting, use the Office Locator tool on IRS. 2012 free tax software online gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2012 free tax software online    Mail. 2012 free tax software online You can send your order for forms, instructions, and publications to the address below. 2012 free tax software online You should receive a response within 10 business days after your request is received. 2012 free tax software online Internal Revenue Service 1201 N. 2012 free tax software online Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2012 free tax software online The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 free tax software online Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 free tax software online   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2012 free tax software online We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. 2012 free tax software online You face (or your business is facing) an immediate threat of adverse action. 2012 free tax software online You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 free tax software online   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. 2012 free tax software online Here's why we can help: TAS is an independent organization within the IRS. 2012 free tax software online Our advocates know how to work with the IRS. 2012 free tax software online Our services are free and tailored to meet your needs. 2012 free tax software online We have offices in every state, the District of Columbia, and Puerto Rico. 2012 free tax software online   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. 2012 free tax software online   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 free tax software online If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2012 free tax software online Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2012 free tax software online Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 free tax software online Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 free tax software online Prev  Up  Next   Home   More Online Publications
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The 2012 Free Tax Software Online

2012 free tax software online Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. 2012 free tax software online Tax questions. 2012 free tax software online Useful Items - You may want to see: Note. 2012 free tax software online After 2013, Publication 590 will be split into two separate publications as follows. 2012 free tax software online Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. 2012 free tax software online This publication will include the rules for rollover and conversion contributions. 2012 free tax software online Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. 2012 free tax software online This publication will include the rules for required minimum distributions and IRA beneficiaries. 2012 free tax software online What's New for 2013 Traditional IRA contribution and deduction limit. 2012 free tax software online  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. 2012 free tax software online If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. 2012 free tax software online For more information, see How Much Can Be Contributed? in chapter 1. 2012 free tax software online Roth IRA contribution limit. 2012 free tax software online  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. 2012 free tax software online If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. 2012 free tax software online However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. 2012 free tax software online For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. 2012 free tax software online Modified AGI limit for traditional IRA contributions increased. 2012 free tax software online  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. 2012 free tax software online If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. 2012 free tax software online If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. 2012 free tax software online See How Much Can You Deduct? in chapter 1. 2012 free tax software online Modified AGI limit for Roth IRA contributions increased. 2012 free tax software online  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. 2012 free tax software online Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. 2012 free tax software online You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. 2012 free tax software online Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. 2012 free tax software online You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. 2012 free tax software online Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. 2012 free tax software online You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. 2012 free tax software online See Can You Contribute to a Roth IRA? in chapter 2. 2012 free tax software online Net Investment Income Tax. 2012 free tax software online  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). 2012 free tax software online However, these distributions are taken into account when determining the modified adjusted gross income threshold. 2012 free tax software online Distributions from a nonqualified retirement plan are included in net investment income. 2012 free tax software online See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. 2012 free tax software online Kay Bailey Hutchison Spousal IRA. 2012 free tax software online . 2012 free tax software online  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. 2012 free tax software online There are no changes to the rules regarding these IRAs. 2012 free tax software online See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. 2012 free tax software online What's New for 2014 Modified AGI limit for traditional IRA contributions increased. 2012 free tax software online  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. 2012 free tax software online If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. 2012 free tax software online If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. 2012 free tax software online Modified AGI limit for Roth IRA contributions increased. 2012 free tax software online  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. 2012 free tax software online Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. 2012 free tax software online You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. 2012 free tax software online Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. 2012 free tax software online You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. 2012 free tax software online Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. 2012 free tax software online You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. 2012 free tax software online Reminders Future developments. 2012 free tax software online  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. 2012 free tax software online irs. 2012 free tax software online gov/pub590. 2012 free tax software online Simplified employee pension (SEP). 2012 free tax software online  SEP IRAs are not covered in this publication. 2012 free tax software online They are covered in Publication 560, Retirement Plans for Small Business. 2012 free tax software online Deemed IRAs. 2012 free tax software online  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. 2012 free tax software online If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. 2012 free tax software online An employee's account can be treated as a traditional IRA or a Roth IRA. 2012 free tax software online For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. 2012 free tax software online Contributions to both traditional and Roth IRAs. 2012 free tax software online  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. 2012 free tax software online Statement of required minimum distribution (RMD). 2012 free tax software online  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. 2012 free tax software online The report or offer must include the date by which the amount must be distributed. 2012 free tax software online The report is due January 31 of the year in which the minimum distribution is required. 2012 free tax software online It can be provided with the year-end fair market value statement that you normally get each year. 2012 free tax software online No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. 2012 free tax software online IRA interest. 2012 free tax software online  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. 2012 free tax software online Tax on your traditional IRA is generally deferred until you take a distribution. 2012 free tax software online Do not report this interest on your return as tax-exempt interest. 2012 free tax software online For more information on tax-exempt interest, see the instructions for your tax return. 2012 free tax software online Photographs of missing children. 2012 free tax software online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 free tax software online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 free tax software online 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. 2012 free tax software online Introduction This publication discusses individual retirement arrangements (IRAs). 2012 free tax software online An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. 2012 free tax software online What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. 2012 free tax software online In some cases, amounts are not taxed at all if distributed according to the rules. 2012 free tax software online What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. 2012 free tax software online It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. 2012 free tax software online   It also explains the penalties and additional taxes that apply when the rules are not followed. 2012 free tax software online To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. 2012 free tax software online How to use this publication. 2012 free tax software online   The rules that you must follow depend on which type of IRA you have. 2012 free tax software online Use Table I-1 to help you determine which parts of this publication to read. 2012 free tax software online Also use Table I-1 if you were referred to this publication from instructions to a form. 2012 free tax software online Comments and suggestions. 2012 free tax software online   We welcome your comments about this publication and your suggestions for future editions. 2012 free tax software online   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 free tax software online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 free tax software online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 free tax software online   You can send your comments from www. 2012 free tax software online irs. 2012 free tax software online gov/formspubs/. 2012 free tax software online Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2012 free tax software online   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. 2012 free tax software online Ordering forms and publications. 2012 free tax software online   Visit www. 2012 free tax software online irs. 2012 free tax software online 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. 2012 free tax software online Internal Revenue Service 1201 N. 2012 free tax software online Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 free tax software online   If you have a tax question, check the information available on IRS. 2012 free tax software online gov or call 1-800-829-1040. 2012 free tax software online We cannot answer tax questions sent to either of the above addresses. 2012 free tax software online Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2012 free tax software online 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. 2012 free tax software online S. 2012 free tax software online Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. 2012 free tax software online Table I-1. 2012 free tax software online Using This Publication IF you need information on . 2012 free tax software online . 2012 free tax software online . 2012 free tax software online THEN see . 2012 free tax software online . 2012 free tax software online . 2012 free tax software online traditional IRAs chapter 1. 2012 free tax software online Roth IRAs chapter 2, and parts of  chapter 1. 2012 free tax software online SIMPLE IRAs chapter 3. 2012 free tax software online the credit for qualified retirement savings contributions (the saver's credit) chapter 4. 2012 free tax software online how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. 2012 free tax software online SEP IRAs and 401(k) plans Publication 560. 2012 free tax software online Coverdell education savings accounts (formerly called education IRAs) Publication 970. 2012 free tax software online IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. 2012 free tax software online . 2012 free tax software online . 2012 free tax software online THEN see . 2012 free tax software online . 2012 free tax software online . 2012 free tax software online first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. 2012 free tax software online then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. 2012 free tax software online and finally figure how much of your social security is taxable appendix B, worksheet 3. 2012 free tax software online Table I-2. 2012 free tax software online How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. 2012 free tax software online Answers in the middle column apply to traditional IRAs. 2012 free tax software online Answers in the right column apply to Roth IRAs. 2012 free tax software online Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. 2012 free tax software online You must not have reached age  70½ by the end of the year. 2012 free tax software online See Who Can Open a Traditional IRA? in chapter 1. 2012 free tax software online No. 2012 free tax software online You can be any age. 2012 free tax software online See Can You Contribute to a Roth IRA? in chapter 2. 2012 free tax software online If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. 2012 free tax software online For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. 2012 free tax software online  There is no upper limit on how much you can earn and still contribute. 2012 free tax software online See How Much Can Be Contributed? in chapter 1. 2012 free tax software online Yes. 2012 free tax software online For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. 2012 free tax software online See How Much Can Be Contributed? and Table 2-1 in chapter 2. 2012 free tax software online Can I deduct contributions to a Yes. 2012 free tax software online You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. 2012 free tax software online See How Much Can You Deduct? in chapter 1. 2012 free tax software online No. 2012 free tax software online You can never deduct contributions to a Roth IRA. 2012 free tax software online See What Is a Roth IRA? in chapter 2. 2012 free tax software online Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. 2012 free tax software online In that case, you must file Form 8606. 2012 free tax software online See Nondeductible Contributions in chapter 1. 2012 free tax software online No. 2012 free tax software online You do not have to file a form if you contribute to a Roth IRA. 2012 free tax software online See Contributions not reported in chapter 2. 2012 free tax software online Do I have to start taking distributions when I reach a certain age from a Yes. 2012 free tax software online You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. 2012 free tax software online See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. 2012 free tax software online No. 2012 free tax software online If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. 2012 free tax software online See Are Distributions Taxable? in chapter 2. 2012 free tax software online However, if you are the beneficiary of a Roth IRA, you may have to take distributions. 2012 free tax software online See Distributions After Owner's Death in chapter 2. 2012 free tax software online How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. 2012 free tax software online See Are Distributions Taxable? in chapter 1. 2012 free tax software online Distributions from a Roth IRA are not taxed as long as you meet certain criteria. 2012 free tax software online See Are Distributions Taxable? in chapter 2. 2012 free tax software online Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. 2012 free tax software online If you have, file Form 8606. 2012 free tax software online See Nondeductible Contributions in chapter 1. 2012 free tax software online Yes. 2012 free tax software online File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). 2012 free tax software online Prev  Up  Next   Home   More Online Publications