File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2012 Irs 1040a Instructions

Turbotax 1040ez FreeH&r Block Free Online TaxesFree Income Tax Filing For College StudentsFiling 1040nr OnlineIrs.gov 1040x FormFile Only State Taxes Online FreeFree State Tax ExtensionCalif State Taxes WebsiteFile 2007 Fed Income TaxFile State Taxes FreeH&r Block At HomeMyfreetax2012 Federal Tax ReturnFree State Federal Tax Filing1040nr FreeCan Amended Returns Be E FiledStatetaxreturnHow To File Taxes If You Are Self EmployedH And R Block2011 1040 Ez FormTax Act Online 20112012 Tax Forms Ez2011 Tax Return Form 10401040x AmendedIrs 2012 1040 Tax FormIncome Tax For UnemployedTax Returns For Students2011 1040ezPrior TaxH And R Block ComH&r Block Advantage FreeHow To File An Amended 2011 Tax ReturnIncome Tax Forms 20122011 1040aIrs Gov FormsLast Day File Taxes 2012Turbo Tax File 2012Free Federal And Free State Tax FilingFile 2007 Tax Return Online1040x Filing Instructions

2012 Irs 1040a Instructions

2012 irs 1040a instructions Publication 3402 - Main Content Table of Contents What is a Limited Liability Company? Classification of an LLC LLCs Classified as Partnerships LLCs Classified as Disregarded Entities LLCs Classified as Corporations Subsequent Elections How To Get More InformationInternal Revenue Service Small Business Administration Other Federal Agencies What is a Limited Liability Company? For purposes of this publication, a limited liability company (LLC) is a business entity organized in the United States under state law. 2012 irs 1040a instructions Unlike a partnership, all of the members of an LLC have limited personal liability for its debts. 2012 irs 1040a instructions An LLC may be classified for federal income tax purposes as a partnership, corporation, or an entity disregarded as separate from its owner by applying the rules in Regulations section 301. 2012 irs 1040a instructions 7701-3. 2012 irs 1040a instructions The information in this publication applies to LLCs in general, and different rules may apply to special situations, including banks, insurance companies, or nonprofit organizations that are LLCs or that own LLCs. 2012 irs 1040a instructions Check your state's requirements and the federal tax regulations for further information. 2012 irs 1040a instructions Classification of an LLC Default classification rules. 2012 irs 1040a instructions   An LLC with at least two members is classified as a partnership for federal income tax purposes. 2012 irs 1040a instructions An LLC with only one member is treated as an entity disregarded as separate from its owner for income tax purposes (but as a separate entity for purposes of employment tax and certain excise taxes). 2012 irs 1040a instructions Also, an LLC's federal tax classification can subsequently change under certain default rules discussed later. 2012 irs 1040a instructions Elected classification. 2012 irs 1040a instructions   If an LLC does not choose to be classified under the above default classifications, it can elect to be classified as an association taxable as a corporation or as an S corporation. 2012 irs 1040a instructions After an LLC has determined its federal tax classification, it can later elect to change that classification. 2012 irs 1040a instructions For details, see Subsequent Elections, later. 2012 irs 1040a instructions LLCs Classified as Partnerships If an LLC has at least two members and is classified as a partnership, it generally must file Form 1065, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Return of Partnership Income. 2012 irs 1040a instructions Generally, an LLC classified as a partnership is subject to the same filing and reporting requirements as partnerships. 2012 irs 1040a instructions For certain purposes, members of an LLC are treated as limited partners in a limited partnership. 2012 irs 1040a instructions For example, LLC members are treated as limited partners for purposes of material participation under the passive activity limitation rules (see Temporary Regulation section 1. 2012 irs 1040a instructions 469-5T(e)). 2012 irs 1040a instructions See the Instructions for Form 1065 for reporting rules that apply specifically to LLCs. 2012 irs 1040a instructions Member manager. 2012 irs 1040a instructions   Only a member manager of an LLC can sign the partnership tax return. 2012 irs 1040a instructions And only a member manager can represent the LLC as the tax matters partner under the consolidated audit proceedings in sections 6221 through 6234. 2012 irs 1040a instructions A member manager is any owner of an interest in the LLC who, alone or together with others, has the continuing authority to make the management decisions necessary to conduct the business for which the LLC was formed. 2012 irs 1040a instructions If there are no elected or designated member managers, each owner is treated as a member manager. 2012 irs 1040a instructions Change in default classification. 2012 irs 1040a instructions   If the number of members in an LLC classified as a partnership is reduced to only one member, it becomes an entity disregarded as separate from its owner under Regulations section 301. 2012 irs 1040a instructions 7701-3(f)(2). 2012 irs 1040a instructions However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a disregarded entity will not apply. 2012 irs 1040a instructions   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. 2012 irs 1040a instructions If a partnership that becomes a disregarded entity as a result of a decrease in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed under Subsequent Elections, later, apply. 2012 irs 1040a instructions Example 1. 2012 irs 1040a instructions Ethel and Francis are members of an LLC classified as a partnership for federal tax purposes. 2012 irs 1040a instructions Each holds an equal membership interest. 2012 irs 1040a instructions The LLC does not hold any unrealized receivables or substantially appreciated inventory. 2012 irs 1040a instructions Ethel sells her entire interest in the LLC to Francis for $10,000. 2012 irs 1040a instructions After the sale, the business is continued by the LLC, which is owned solely by Francis. 2012 irs 1040a instructions No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 2012 irs 1040a instructions The partnership terminates when Francis buys Ethel's entire interest. 2012 irs 1040a instructions Ethel must treat the transaction as the sale of a partnership interest and must report gain or loss, if any, resulting from the sale of her partnership interest. 2012 irs 1040a instructions For purposes of determining the tax treatment of Francis, the partnership is deemed to make a liquidating distribution of all of its assets to Ethel and Francis, and after this distribution, Francis is treated as acquiring the assets deemed to have been distributed to Ethel in liquidation of Ethel's partnership interest. 2012 irs 1040a instructions Francis's basis in the assets attributable to Ethel's one-half interest in the partnership is $10,000, the purchase price for Ethel's partnership interest. 2012 irs 1040a instructions Upon the termination of the partnership, Francis is considered to receive a distribution of those assets attributable to Francis's former interest in the partnership. 2012 irs 1040a instructions Francis must recognize gain or loss, if any, on the deemed distribution of the assets to the extent required by Internal Revenue Code section 731(a). 2012 irs 1040a instructions See Partnership Distributions in Publication 541. 2012 irs 1040a instructions Example 2. 2012 irs 1040a instructions George and Henrietta are members of an LLC classified as a partnership for federal tax purposes. 2012 irs 1040a instructions Each holds an equal membership interest. 2012 irs 1040a instructions The LLC does not hold any unrealized receivables or substantially appreciated inventory. 2012 irs 1040a instructions George and Henrietta each sell their entire interests in the LLC to Ian, an unrelated person, in exchange for $10,000. 2012 irs 1040a instructions After the sale, the business is continued by the LLC, which is owned solely by Ian. 2012 irs 1040a instructions No entity classification election is made after the sale to treat the LLC as a corporation for federal tax purposes. 2012 irs 1040a instructions The partnership terminates when Ian purchases the entire interests of George and Henrietta in the LLC. 2012 irs 1040a instructions George and Henrietta must report gain or loss, if any, resulting from the sale of their partnership interests. 2012 irs 1040a instructions For purposes of classifying the acquisition by Ian, the partnership is deemed to make a liquidating distribution of its assets to George and Henrietta. 2012 irs 1040a instructions Immediately following this distribution, Ian is deemed to acquire, by purchase, all of the former partnership's assets. 2012 irs 1040a instructions   For more details on the preceding two examples, see Revenue Ruling 99-6, 1999-6 I. 2012 irs 1040a instructions R. 2012 irs 1040a instructions B. 2012 irs 1040a instructions 6. 2012 irs 1040a instructions You can find Revenue Ruling 99-6 at www. 2012 irs 1040a instructions irs. 2012 irs 1040a instructions gov/pub/irs-irbs/irb99-06. 2012 irs 1040a instructions pdf. 2012 irs 1040a instructions LLCs Classified as Disregarded Entities If an LLC has only one member and is classified as an entity disregarded as separate from its owner, its income, deductions, gains, losses, and credits are reported on the owner's income tax return. 2012 irs 1040a instructions For example, if the owner of the LLC is an individual, the LLC's income and expenses would be reported on the following schedules filed with the owner's Form 1040: Schedule C, Profit or Loss from Business (Sole Proprietorship); Schedule C-EZ, Net Profit From Business (Sole Proprietorship); Schedule E, Supplemental Income and Loss; or Schedule F, Profit or Loss From Farming. 2012 irs 1040a instructions Employment tax and certain excise taxes. 2012 irs 1040a instructions   A single-member LLC that is classified as a disregarded entity for income tax purposes is treated as a separate entity for purposes of employment tax and certain excise taxes. 2012 irs 1040a instructions For wages paid after January 1, 2009, the single-member LLC is required to use its name and employer identification number (EIN) for reporting and payment of employment taxes. 2012 irs 1040a instructions A single-member LLC is also required to use its name and EIN to register for excise tax activities on Form 637; pay and report excise taxes reported on Forms 720, 730, 2290, and 11-C; and claim any refunds, credits, and payments on Form 8849. 2012 irs 1040a instructions See the employment and excise tax returns for more information. 2012 irs 1040a instructions Self-employment tax rule for disregarded entity LLCs. 2012 irs 1040a instructions   An individual owner of a single-member LLC classified as a disregarded entity is not an employee of the LLC. 2012 irs 1040a instructions Instead, the owner is subject to tax on the net earnings from self-employment of the LLC which is treated in the same manner as a sole-proprietorship. 2012 irs 1040a instructions Example 3. 2012 irs 1040a instructions LLC is a disregarded entity owned by Irene. 2012 irs 1040a instructions LLC has three employees (Kent, Patricia, and Tex) and pays wages. 2012 irs 1040a instructions LLC is treated as an entity separate from its owner for purposes of employment taxes. 2012 irs 1040a instructions For the wages paid to Kent, Patricia, and Tex, LLC is liable for income tax withholding, Federal Insurance Contributions Act (FICA) taxes, and Federal Unemployment Tax Act (FUTA) taxes. 2012 irs 1040a instructions In addition, LLC must file under its name and EIN the applicable employment tax returns; make timely employment tax deposits; and file with the Social Security Administration and furnish to LLC's employees (Kent, Patricia, and Tex) Forms W-2, Wage and Tax Statement. 2012 irs 1040a instructions Irene is self-employed for purposes of the self-employment tax. 2012 irs 1040a instructions Thus, Irene is subject to self-employment tax on her net earnings from self-employment with respect to LLC's activities. 2012 irs 1040a instructions Irene is not an employee of LLC for purposes of employment taxes. 2012 irs 1040a instructions Because LLC is treated as a sole proprietorship of Irene for income tax purposes, Irene must report the income and expenses from LLC on her Schedule C. 2012 irs 1040a instructions Irene will figure the tax due on her net earnings from self-employment on Schedule SE. 2012 irs 1040a instructions Irene can also deduct one-half of her self-employment tax on line 27 of her Form 1040. 2012 irs 1040a instructions Taxpayer identification number. 2012 irs 1040a instructions   For all income tax purposes, a single-member LLC classified as a disregarded entity must use the owner's social security number (SSN) or EIN. 2012 irs 1040a instructions This includes all information returns and reporting related to income tax. 2012 irs 1040a instructions For example, if a disregarded entity LLC that is owned by an individual is required to provide a Form W-9, Request for Taxpayer Identification Number and Certification, the LLC must provide the owner's SSN or EIN, not the LLC's EIN. 2012 irs 1040a instructions   However, most new single-member LLCs classified as a disregarded entity will need to obtain an EIN for the LLC. 2012 irs 1040a instructions An LLC will need an EIN if it has any employees or if it will be required to file any of the excise tax forms listed above (see Employment tax and certain excise taxes earlier). 2012 irs 1040a instructions See Form SS-4, Application for Employer Identification Number, for information on applying for an EIN. 2012 irs 1040a instructions Change in default classification. 2012 irs 1040a instructions   If a single-member LLC classified as a disregarded entity for income tax purposes acquires an additional member, it becomes a partnership under Regulations section 301. 2012 irs 1040a instructions 7701-3(f)(2). 2012 irs 1040a instructions However, if the LLC has made an election to be classified as a corporation (discussed later) and that elective classification is in effect at the time of the change in membership, the default classification as a partnership will not apply. 2012 irs 1040a instructions   Other tax consequences of a change in membership, such as recognition of gain or loss, are determined by the transactions through which an interest in the LLC is acquired or disposed of. 2012 irs 1040a instructions If a disregarded entity that becomes a partnership as a result of an increase in the number of members makes an election to be classified as a corporation, the applicable deemed transactions discussed in Subsequent Elections, later, apply. 2012 irs 1040a instructions Example 4. 2012 irs 1040a instructions Bart, who is not related to Alain, buys 50% of Alain's interest in an LLC that is a disregarded entity for $5,000. 2012 irs 1040a instructions Alain does not contribute any portion of the $5,000 to the LLC. 2012 irs 1040a instructions Alain and Bart continue to operate the business of the LLC as co-owners of the LLC. 2012 irs 1040a instructions The LLC is converted to a partnership when the new member, Bart, buys an interest in the disregarded entity from the owner, Alain. 2012 irs 1040a instructions Bart's buying a 50% interest in Alain's ownership interest in the LLC is treated as Bart's buying a 50% interest in each of the LLC's assets, which are treated as owned directly by Alain for federal income tax purposes. 2012 irs 1040a instructions Immediately thereafter, Alain and Bart are treated as contributing their respective interests in those assets to a partnership in exchange for ownership interests in the partnership. 2012 irs 1040a instructions Alain recognizes gain or loss from the deemed sale to Bart of the 50% interest in the assets. 2012 irs 1040a instructions Neither Alain nor Bart recognizes any gain or loss as a result of the deemed contribution of the assets to the partnership. 2012 irs 1040a instructions Example 5. 2012 irs 1040a instructions Charles, who is not related to Danielle, contributes $10,000 to an LLC owned by Danielle for a 50% ownership interest in the LLC. 2012 irs 1040a instructions The LLC uses all of the contributed cash in its business. 2012 irs 1040a instructions Charles and Danielle continue to operate the business of the LLC as co-owners of the LLC. 2012 irs 1040a instructions The LLC is converted from a disregarded entity to a partnership when Charles contributes cash to the LLC. 2012 irs 1040a instructions Charles's contribution is treated as a contribution to a partnership in exchange for an ownership interest in the partnership. 2012 irs 1040a instructions Danielle is treated as contributing all of the assets of the LLC to the partnership in exchange for a partnership interest. 2012 irs 1040a instructions Neither Charles nor Danielle recognizes gain or loss as a result of the conversion of the disregarded entity to a partnership. 2012 irs 1040a instructions   For more details on the preceding two examples, see Revenue Ruling 99-5, 1999-6 I. 2012 irs 1040a instructions R. 2012 irs 1040a instructions B. 2012 irs 1040a instructions 8. 2012 irs 1040a instructions You can find Revenue Ruling 99-5 at www. 2012 irs 1040a instructions irs. 2012 irs 1040a instructions gov/pub/irs-irbs/irb99-06. 2012 irs 1040a instructions pdf. 2012 irs 1040a instructions LLCs Classified as Corporations An LLC with either a single member or more than one member can elect to be classified as a corporation rather than be classified as a partnership or disregarded entity under the default rules discussed earlier. 2012 irs 1040a instructions File Form 8832, Entity Classification Election, to elect classification as a C corporation. 2012 irs 1040a instructions File Form 2553, Election by a Small Business Corporation, to elect classification as an S corporation. 2012 irs 1040a instructions LLCs electing classification as an S corporation are not required to file Form 8832 to elect classification as a corporation before filing Form 2553. 2012 irs 1040a instructions By filing Form 2553, an LLC is deemed to have elected classification as a corporation in addition to the S corporation classification. 2012 irs 1040a instructions If the LLC elects to be classified as a corporation by filing Form 8832, a copy of the LLC's Form 8832 must be attached to the federal income tax return of each direct and indirect owner of the LLC for the tax year of the owner that includes the date on which the election took effect. 2012 irs 1040a instructions Example 6. 2012 irs 1040a instructions Classification as a corporation without an S election. 2012 irs 1040a instructions Wanda and Sylvester are members of an LLC. 2012 irs 1040a instructions They agree that the LLC should be classified as a corporation but do not want to elect to have the LLC be treated as an S corporation. 2012 irs 1040a instructions The LLC must file Form 8832. 2012 irs 1040a instructions Example 7. 2012 irs 1040a instructions Classification as a corporation with an S election. 2012 irs 1040a instructions Evelyn and Carol are members of an LLC. 2012 irs 1040a instructions They agree that the LLC should be classified as an S corporation. 2012 irs 1040a instructions The LLC must file Form 2553 instead of Form 8832. 2012 irs 1040a instructions If the LLC is classified as a corporation, it must file a corporation income tax return. 2012 irs 1040a instructions If it is a C corporation, it is taxed on its taxable income and distributions to the members are includible in the members' gross income to the extent of the corporation's earnings and profits (double taxation). 2012 irs 1040a instructions If it is an S corporation, the corporation is generally not subject to any income tax and the income, deductions, gains, losses, and credits of the corporation “pass through” to the members. 2012 irs 1040a instructions Corporations generally file either: Form 1120, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Corporation Income Tax Return; or Form 1120S, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Income Tax Return for an S Corporation. 2012 irs 1040a instructions For more information on the income taxation of corporations and their shareholders, see Publication 542, Corporations. 2012 irs 1040a instructions For more information on the income taxation of S corporations and their shareholders, see the Instructions for Form 1120S, U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Income Tax Return for an S Corporation. 2012 irs 1040a instructions Subsequent Elections An LLC can elect to change its classification. 2012 irs 1040a instructions Generally, once an LLC has elected to change its classification, it cannot elect again to change it classification during the 60 months after the effective date of the election. 2012 irs 1040a instructions An election by a newly formed LLC that is effective on the date of formation is not considered a change for purposes of this limitation. 2012 irs 1040a instructions For more information and exceptions, see Regulations section 301. 2012 irs 1040a instructions 7701-3(c) and the Form 8832 instructions. 2012 irs 1040a instructions An election to change classification can have significant tax consequences based on the following transactions that are deemed to occur as a result of the election. 2012 irs 1040a instructions Partnership to corporation. 2012 irs 1040a instructions   An election to change classification from a partnership to a corporation will be treated as if the partnership contributed all of its assets and liabilities to the corporation in exchange for stock and the partnership then immediately liquidated by distributing the stock to its partners. 2012 irs 1040a instructions   For more information, see Partnership Distributions in Publication 541 and Property Exchanged for Stock in Publication 542. 2012 irs 1040a instructions Corporation to partnership. 2012 irs 1040a instructions   An election to change classification from a corporation to a partnership will be treated as if the corporation distributed all of its assets and liabilities to its shareholders in liquidation and the shareholders then immediately contributed all of the distributed assets and liabilities to a new partnership. 2012 irs 1040a instructions   For more information, see Contribution of Property in Publication 541 and Distributions to Shareholders in Publication 542. 2012 irs 1040a instructions Corporation to disregarded entity. 2012 irs 1040a instructions   An election to change classification from a corporation to a disregarded entity will be treated as if the corporation distributed all of its assets and liabilities to its single owner in liquidation. 2012 irs 1040a instructions   For more information, see Distributions to Shareholders in Publication 542. 2012 irs 1040a instructions Disregarded entity to corporation. 2012 irs 1040a instructions   An election to change classification from a disregarded entity to a corporation will be treated as if the owner of the disregarded entity contributed all of the assets and liabilities to the corporation in exchange for stock. 2012 irs 1040a instructions   For more information, see Property Exchanged for Stock in Publication 542. 2012 irs 1040a instructions How To Get More Information This section describes the help the IRS and other federal agencies offer to taxpayers who operate their own businesses. 2012 irs 1040a instructions Internal Revenue Service You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 2012 irs 1040a instructions By selecting the method that is best for you, you will have quick and easy access to tax help. 2012 irs 1040a instructions Contacting your Taxpayer Advocate. 2012 irs 1040a instructions   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. 2012 irs 1040a instructions   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. 2012 irs 1040a instructions You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. 2012 irs 1040a instructions You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. 2012 irs 1040a instructions For more information, go to www. 2012 irs 1040a instructions irs. 2012 irs 1040a instructions gov/advocate. 2012 irs 1040a instructions Low Income Taxpayer Clinics (LITCs). 2012 irs 1040a instructions   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. 2012 irs 1040a instructions The clinics also provide tax education and outreach for taxpayers with limited English proficiency or who speak English as a second language. 2012 irs 1040a instructions Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. 2012 irs 1040a instructions It is available at www. 2012 irs 1040a instructions irs. 2012 irs 1040a instructions gov or at your local IRS office. 2012 irs 1040a instructions Small business workshops. 2012 irs 1040a instructions   Small business workshops are designed to help the small business owner understand and fulfill their federal tax responsibilities. 2012 irs 1040a instructions Workshops are sponsored and presented by IRS partners who are federal tax specialists. 2012 irs 1040a instructions Workshop topics vary from a general overview of taxes to more specific topics such as recordkeeping and retirement plans. 2012 irs 1040a instructions Although most are free, some workshops have fees associated with them. 2012 irs 1040a instructions Any fees charged for a workshop are paid to the sponsoring organization, not the IRS. 2012 irs 1040a instructions   For more information, visit www. 2012 irs 1040a instructions irs. 2012 irs 1040a instructions gov/businesses/small. 2012 irs 1040a instructions Subscribe to e-news for small businesses. 2012 irs 1040a instructions   Join the e-News for Small Businesses mailing list to receive updates, reminders, and other information useful to small business owners and self employed individuals. 2012 irs 1040a instructions Visit the website at www. 2012 irs 1040a instructions irs. 2012 irs 1040a instructions gov/businesses/small and click on “Subscribe to e-News. 2012 irs 1040a instructions ” Free tax services. 2012 irs 1040a instructions   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. 2012 irs 1040a instructions It contains a list of free tax publications and describes other free tax information services, including tax education and assistance programs and a list of TeleTax topics. 2012 irs 1040a instructions   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2012 irs 1040a instructions Internet. 2012 irs 1040a instructions You can access the IRS website at www. 2012 irs 1040a instructions irs. 2012 irs 1040a instructions gov 24 hours a day, 7 days a week, to: E-file your return. 2012 irs 1040a instructions Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2012 irs 1040a instructions Check the status of your refund. 2012 irs 1040a instructions Go to www. 2012 irs 1040a instructions irs. 2012 irs 1040a instructions gov and click on Where's My Refund. 2012 irs 1040a instructions Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2012 irs 1040a instructions If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2012 irs 1040a instructions Have your tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 irs 1040a instructions Download forms, instructions, and publications. 2012 irs 1040a instructions Order IRS products online. 2012 irs 1040a instructions Research your tax questions online. 2012 irs 1040a instructions Search publications online by topic or keyword. 2012 irs 1040a instructions View Internal Revenue Bulletins (IRBs) published in the last few years. 2012 irs 1040a instructions Figure your withholding allowances using the withholding calculator online at www. 2012 irs 1040a instructions irs. 2012 irs 1040a instructions gov/individuals. 2012 irs 1040a instructions Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. 2012 irs 1040a instructions Sign up to receive local and national tax news by email. 2012 irs 1040a instructions Get information on starting and operating a small business. 2012 irs 1040a instructions Phone. 2012 irs 1040a instructions Many services are available by phone. 2012 irs 1040a instructions Ordering forms, instructions, and publications. 2012 irs 1040a instructions Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2012 irs 1040a instructions You should receive your order within 10 days. 2012 irs 1040a instructions Asking tax questions. 2012 irs 1040a instructions Call the IRS with your tax questions at 1-800-829-1040. 2012 irs 1040a instructions Solving problems. 2012 irs 1040a instructions You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2012 irs 1040a instructions An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2012 irs 1040a instructions Call your local Taxpayer Assistance Center for an appointment. 2012 irs 1040a instructions To find the number, go to www. 2012 irs 1040a instructions irs. 2012 irs 1040a instructions gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2012 irs 1040a instructions TTY/TDD equipment. 2012 irs 1040a instructions If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2012 irs 1040a instructions TeleTax topics. 2012 irs 1040a instructions Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2012 irs 1040a instructions Refund information. 2012 irs 1040a instructions To check the status of your 2009 refund, call 1-800-829-1954 during business hours or 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 2012 irs 1040a instructions Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2012 irs 1040a instructions If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2012 irs 1040a instructions Have your 2009 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2012 irs 1040a instructions Refunds are sent out weekly on Fridays. 2012 irs 1040a instructions If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 2012 irs 1040a instructions Evaluating the quality of our telephone services. 2012 irs 1040a instructions To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2012 irs 1040a instructions One method is for a second IRS representative to listen in on or record random telephone calls. 2012 irs 1040a instructions Another is to ask some callers to complete a short survey at the end of the call. 2012 irs 1040a instructions Walk-in. 2012 irs 1040a instructions Many products and services are available on a walk-in basis. 2012 irs 1040a instructions Products. 2012 irs 1040a instructions You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 irs 1040a instructions Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 2012 irs 1040a instructions Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2012 irs 1040a instructions Services. 2012 irs 1040a instructions You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2012 irs 1040a instructions An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2012 irs 1040a instructions If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 2012 irs 1040a instructions No appointment is necessary—just walk in. 2012 irs 1040a instructions If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2012 irs 1040a instructions A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2012 irs 1040a instructions If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2012 irs 1040a instructions All other issues will be handled without an appointment. 2012 irs 1040a instructions To find the number of your local office, go to www. 2012 irs 1040a instructions irs. 2012 irs 1040a instructions gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2012 irs 1040a instructions Mail. 2012 irs 1040a instructions You can send your order for forms, instructions, and publications to the address below. 2012 irs 1040a instructions You should receive a response within 10 days after your request is received. 2012 irs 1040a instructions Internal Revenue Service1201 N. 2012 irs 1040a instructions Mitsubishi MotorwayBloomington, IL 61705–6613 DVD for tax products. 2012 irs 1040a instructions You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2012 irs 1040a instructions Prior-year forms, instructions, and publications. 2012 irs 1040a instructions Tax Map: an electronic research tool and finding aid. 2012 irs 1040a instructions Tax law frequently asked questions. 2012 irs 1040a instructions Tax Topics from the IRS telephone response system. 2012 irs 1040a instructions Internal Revenue Code—Title 26 of the U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Code. 2012 irs 1040a instructions Fill-in, print, and save features for most tax forms. 2012 irs 1040a instructions Internal Revenue Bulletins. 2012 irs 1040a instructions Toll-free and email technical support. 2012 irs 1040a instructions Two releases during the year. 2012 irs 1040a instructions – The first release will ship the beginning of January. 2012 irs 1040a instructions – The final release will ship the beginning of March. 2012 irs 1040a instructions Purchase the DVD from National Technical Information Service (NTIS) at www. 2012 irs 1040a instructions irs. 2012 irs 1040a instructions gov/cdorders for $30 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the DVD for $30 (plus a $6 handling fee). 2012 irs 1040a instructions Small Business Administration The Small Business Administration (SBA) offers training and educational programs, counseling services, financial programs, and contract assistance for small business owners. 2012 irs 1040a instructions The SBA also has publications and videos on a variety of business topics. 2012 irs 1040a instructions The following briefly describes assistance provided by the SBA. 2012 irs 1040a instructions Small Business Development Centers (SBDCs). 2012 irs 1040a instructions   SBDCs provide counseling, training, and technical services to current and prospective small business owners who cannot afford the services of a private consultant. 2012 irs 1040a instructions Help is available when beginning, improving, or expanding a small business. 2012 irs 1040a instructions Business Information Centers (BICs). 2012 irs 1040a instructions   BICs offer a small business reference library, management video tapes, and computer technology to help plan a business. 2012 irs 1040a instructions BICs also offer one-on-one assistance. 2012 irs 1040a instructions Individuals who are in business or are interested in starting a business can use BICs as often as they wish at no charge. 2012 irs 1040a instructions Service Corps of Retired Executives (SCORE). 2012 irs 1040a instructions   SCORE provides small business counseling and training to current and prospective small business owners. 2012 irs 1040a instructions SCORE is made up of current and former business people who offer their expertise and knowledge to help people start, manage, and expand a small business. 2012 irs 1040a instructions SCORE also offers a variety of small business workshops. 2012 irs 1040a instructions    Internet. 2012 irs 1040a instructions You can visit the SBA website at www. 2012 irs 1040a instructions sba. 2012 irs 1040a instructions gov. 2012 irs 1040a instructions While visiting the SBA website, you can find a variety of information of interest to small business owners. 2012 irs 1040a instructions    Phone. 2012 irs 1040a instructions Call the SBA Answer Desk at 1-800-UASK-SBA (1-800-827-5722) for general information about programs available to assist small business owners. 2012 irs 1040a instructions    Walk-in. 2012 irs 1040a instructions You can walk in to a Small Business Development Center or Business Information Center to request assistance with your small business. 2012 irs 1040a instructions To find the location nearest you, visit the SBA website or call the SBA Answer Desk. 2012 irs 1040a instructions Other Federal Agencies Other federal agencies also publish publications and pamphlets to assist small businesses. 2012 irs 1040a instructions Most of these are available from the Superintendent of Documents at the Government Printing Office. 2012 irs 1040a instructions You can get information and order these publications and pamphlets in several ways. 2012 irs 1040a instructions Internet. 2012 irs 1040a instructions You can visit the GPO website at www. 2012 irs 1040a instructions access. 2012 irs 1040a instructions gpo. 2012 irs 1040a instructions gov. 2012 irs 1040a instructions Mail. 2012 irs 1040a instructions Write to the GPO at the following address. 2012 irs 1040a instructions Superintendent of DocumentsU. 2012 irs 1040a instructions S. 2012 irs 1040a instructions Government Printing OfficeP. 2012 irs 1040a instructions O. 2012 irs 1040a instructions Box 979050St. 2012 irs 1040a instructions Louis, MO 63917-9000 Phone. 2012 irs 1040a instructions Call the GPO toll-free at 1-866-512-1800 or at 202-512-1800 from the Washington, DC area. 2012 irs 1040a instructions Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

SOI Tax Stats - Estate Tax Statistics

Return to the Tax Stats home page

Estate Tax Statistics OneSheet (PDF)
The OneSheet presents a project description, highlights of the data, and selected figures.

What is the Federal Estate Tax?

The Federal estate tax is a tax on the right to transfer property at death. The tax, reported on Form 706, United States Estate (and Generation Skipping Transfer) Tax Return, is applied to estates for which at-death gross assets, the "gross estate," exceed the filing threshold. Included in gross estate are real estate, cash, stocks, bonds, businesses, and decedent-owned life insurance policies. Deductions are allowed for administrative expenses, indebtedness, taxes, casualty loss, and charitable and marital transfers. The taxable estate is calculated as gross estate less allowable deductions.

For information about selected terms and concepts, a description of the data sources and limitations, and links to recent revisions of Form 706, please visit Estate Tax Study Metadata.

The IRS Estate Tax page provides further information concerning the estate tax.

Use the links below to find information about Estate Tax Statistics:

Data

Publications

Projections

     
Filing Year Data Tables SOI Bulletin Articles Estate Tax Projections
                         
Year-of-Death Data Tables Research Papers
                           

Linked Estate Tax-Form 1040 Data Tables
 

 

Presentations 
 

Compendium of Federal Estate Tax & Personal Wealth Studies: Volume 1  

Compendium of Federal Transfer Tax & Personal Wealth Studies: Volume 2

 

Return to the Tax Stats home page

Page Last Reviewed or Updated: 26-Dec-2013

The 2012 Irs 1040a Instructions

2012 irs 1040a instructions Index Symbols 529 program (see Qualified tuition program (QTP)) A Academic period American opportunity credit, Academic period. 2012 irs 1040a instructions Lifetime learning credit, Academic period. 2012 irs 1040a instructions Student loan interest deduction, Academic period. 2012 irs 1040a instructions Tuition and fees deduction, Academic period. 2012 irs 1040a instructions Accountable plans, Accountable Plans, Allocating your reimbursements for meals. 2012 irs 1040a instructions Additional tax Coverdell ESA On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2012 irs 1040a instructions On taxable distributions, Additional Tax on Taxable Distributions IRA distributions, education exception, Education Exception to Additional Tax on Early IRA Distributions Qualified tuition program (QTP), on taxable distributions, Additional Tax on Taxable Distributions Adjusted qualified education expenses (see Qualified education expenses) American opportunity credit Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses, Tuition reduction. 2012 irs 1040a instructions Tuition reduction, Tuition reduction. 2012 irs 1040a instructions Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 2-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. 2012 irs 1040a instructions Eligible student, Who Is an Eligible Student Requirements (Figure 2-2), Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the credit, Figuring the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. 2012 irs 1040a instructions Income limits, Effect of the Amount of Your Income on the Amount of Your Credit, Phaseout. 2012 irs 1040a instructions Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2012 irs 1040a instructions Worksheet 2-1, Claiming the Credit Overview of American opportunity credit (Table 2-1), Introduction Phaseout, Phaseout. 2012 irs 1040a instructions Qualified education expenses, Qualified Education Expenses Tax benefit of, What is the tax benefit of the American opportunity credit. 2012 irs 1040a instructions Armed Forces Health Professions Scholarship and Financial Assistance Program, Exceptions. 2012 irs 1040a instructions Assistance (see Tax help) Athletic scholarships, Athletic Scholarships B Bar review course, Bar or CPA Review Course Bonds, education savings (see Education savings bond program) Business deduction for work-related education, Business Deduction for Work-Related Education, Illustrated Example Accountable plans, Accountable Plans, Allocating your reimbursements for meals. 2012 irs 1040a instructions Adjustments to qualifying work-related education expenses, Adjustments to Qualifying Work-Related Education Expenses Allocating meal reimbursements, Allocating your reimbursements for meals. 2012 irs 1040a instructions Deductible education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Deducting business expenses, Deducting Business Expenses, Impairment-Related Work Expenses Double benefit not allowed, No Double Benefit Allowed Education required by employer or by law, Education Required by Employer or by Law Education to maintain or improve skills, Education To Maintain or Improve Skills Education to meet minimum requirements, Education To Meet Minimum Requirements, Certification in a new state. 2012 irs 1040a instructions Education to qualify for new trade or business, Education That Qualifies You for a New Trade or Business, Teaching and Related Duties Excess expenses, accountable plan, Excess expenses. 2012 irs 1040a instructions , Allocating your reimbursements for meals. 2012 irs 1040a instructions Indefinite absence, Education during indefinite absence. 2012 irs 1040a instructions Maintaining skills vs. 2012 irs 1040a instructions qualifying for new job, Maintaining skills vs. 2012 irs 1040a instructions qualifying for new job. 2012 irs 1040a instructions Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible expenses. 2012 irs 1040a instructions Qualified education expenses, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Recordkeeping requirements, Recordkeeping, Examples of records to keep. 2012 irs 1040a instructions Reimbursements, treatment of, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 2012 irs 1040a instructions Tax benefit of, What is the tax benefit of taking a business deduction for work-related education. 2012 irs 1040a instructions Tax-free educational assistance, Tax-free educational assistance. 2012 irs 1040a instructions Teachers, Requirements for Teachers, Teaching and Related Duties Temporary absence to acquire education, Education during temporary absence. 2012 irs 1040a instructions Transportation expenses, Transportation Expenses, Using your car. 2012 irs 1040a instructions Travel expenses, Travel Expenses C Cancellation of student loan (see Student loan cancellation) Candidate for a degree Scholarships and fellowships, Candidate for a degree. 2012 irs 1040a instructions Change of designated beneficiary Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program, Changing the Designated Beneficiary Collapsed loans, Interest on refinanced student loans. 2012 irs 1040a instructions Comprehensive or bundled fees American opportunity credit, Comprehensive or bundled fees. 2012 irs 1040a instructions Lifetime learning credit, Comprehensive or bundled fees. 2012 irs 1040a instructions Tuition and fees deduction, Comprehensive or bundled fees. 2012 irs 1040a instructions Consolidated loans used to refinance student loans, Interest on refinanced student loans. 2012 irs 1040a instructions Conventions outside U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions , Cruises and conventions. 2012 irs 1040a instructions Coverdell education savings account (ESA), Coverdell Education Savings Account (ESA), Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits, Worksheet 7-3. 2012 irs 1040a instructions Coverdell ESA—Taxable Distributions and Basis Additional tax On excess contributions, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2012 irs 1040a instructions On taxable distributions, Additional Tax on Taxable Distributions Assets to be distributed at age 30 or death of beneficiary, When Assets Must Be Distributed Contribution limits, Contribution Limits, Figuring the limit. 2012 irs 1040a instructions Figuring the limit (Worksheet 6-2), Figuring the limit. 2012 irs 1040a instructions Contributions to, Contributions, Figuring and reporting the additional tax. 2012 irs 1040a instructions Table 7-2, Contributions Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP), Coordination With Qualified Tuition Program (QTP) Distributions Defined, What Is a Coverdell ESA Distributions, Distributions, How To Figure the Taxable Earnings Overview (Table 7-3), Distributions Divorce, transfer due to, Transfer Because of Divorce Eligible educational institution, Eligible Educational Institution Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution Worksheet 7-3, Worksheet 7-3. 2012 irs 1040a instructions Coverdell ESA—Taxable Distributions and Basis Figuring the taxable earnings in required distribution, How To Figure the Taxable Earnings Losses, Losses on Coverdell ESA Investments Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2012 irs 1040a instructions , MAGI when using Form 1040NR-EZ. 2012 irs 1040a instructions Worksheet 6-1, Worksheet 7-1. 2012 irs 1040a instructions MAGI for a Coverdell ESA Overview (Table 6-1), Coverdell Education Savings Account (ESA) Qualified education expenses, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Rollovers, Rollovers Tax benefit of, What is the tax benefit of the Coverdell ESA. 2012 irs 1040a instructions Tax-free distributions, Tax-Free Distributions Taxable distributions, Taxable Distributions, Figuring the additional tax. 2012 irs 1040a instructions Worksheet 7-3 to figure, Worksheet 7-3. 2012 irs 1040a instructions Coverdell ESA—Taxable Distributions and Basis Transfers, Rollovers CPA review course, Bar or CPA Review Course Credits American opportunity (see American opportunity credit) Lifetime learning (see Lifetime learning credit) Cruises, educational, Cruises and conventions. 2012 irs 1040a instructions D Deductions (see Business deduction for work-related education) Designated beneficiary Coverdell ESA, What Is a Coverdell ESA, Changing the Designated Beneficiary Qualified tuition program (QTP), Designated beneficiary. 2012 irs 1040a instructions , Changing the Designated Beneficiary Disabilities, persons with Impairment-related work expenses, Impairment-Related Work Expenses Distributions (see specific benefit ) Divorce Coverdell ESA transfer due to, Transfer Because of Divorce Expenses paid under decree American opportunity credit, Expenses paid by dependent. 2012 irs 1040a instructions Lifetime learning credit, Expenses paid by dependent. 2012 irs 1040a instructions Tuition and fees deduction, Expenses paid under divorce decree. 2012 irs 1040a instructions Double benefit not allowed American opportunity credit, No Double Benefit Allowed Lifetime learning credit, No Double Benefit Allowed Student loan interest deduction, No Double Benefit Allowed Tuition and fees deduction, No Double Benefit Allowed Work-related education, No Double Benefit Allowed E Early distributions from IRAs, Education Exception to Additional Tax on Early IRA Distributions, Reporting Early Distributions Eligible educational institution, Eligible educational institution. 2012 irs 1040a instructions Figuring amount not subject to 10% tax, Figuring the Amount Not Subject to the 10% Tax Qualified education expenses, Qualified education expenses. 2012 irs 1040a instructions Reporting, Reporting Early Distributions Education IRA (see Coverdell education savings account (ESA)) Education loans (see Student loan interest deduction) Education savings account (see Coverdell education savings account (ESA)) Education savings bond program Cashing in bonds tax free, Who Can Cash In Bonds Tax Free, MAGI when using Form 1040. 2012 irs 1040a instructions Claiming dependent's exemption, Dependent for whom you claim an exemption. 2012 irs 1040a instructions Claiming exclusion, Claiming the Exclusion Eligible educational institution, Eligible educational institution. 2012 irs 1040a instructions Figuring tax-free amount, Figuring the Tax-Free Amount Income level, effect on amount of exclusion, Effect of the Amount of Your Income on the Amount of Your Exclusion Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2012 irs 1040a instructions , MAGI when using Form 1040. 2012 irs 1040a instructions Phaseout, Effect of the Amount of Your Income on the Amount of Your Exclusion Qualified education expenses, Qualified education expenses. 2012 irs 1040a instructions Educational assistance, employer-provided (see Employer-provided educational assistance) Eligible educational institution American opportunity credit, Eligible educational institution. 2012 irs 1040a instructions Cancellation of student loan, Eligible educational institution. 2012 irs 1040a instructions Coverdell ESA, Eligible Educational Institution Early distributions from IRAs, Eligible educational institution. 2012 irs 1040a instructions Education savings bond program, Eligible educational institution. 2012 irs 1040a instructions Lifetime learning credit, Eligible educational institution. 2012 irs 1040a instructions Qualified tuition program (QTP), Eligible educational institution. 2012 irs 1040a instructions Qualified tuition reduction, Qualified Tuition Reduction Scholarships and fellowships, Eligible educational institution. 2012 irs 1040a instructions , Eligible educational institution. 2012 irs 1040a instructions Student loan cancellation, Eligible educational institution. 2012 irs 1040a instructions Student loan interest deduction, Eligible educational institution. 2012 irs 1040a instructions Tuition and fees deduction, Eligible educational institution. 2012 irs 1040a instructions Eligible elementary or secondary school Coverdell ESA, Eligible elementary or secondary school. 2012 irs 1040a instructions Eligible student American opportunity credit, Who Is an Eligible Student Lifetime learning credit, Who Is an Eligible Student Student loan interest deduction, Eligible student. 2012 irs 1040a instructions Tuition and fees deduction, Who Is an Eligible Student Employees Deducting work-related education expenses, Employees Employer-provided educational assistance, Employer-Provided Educational Assistance, Working condition fringe benefit. 2012 irs 1040a instructions ESAs (see Coverdell education savings account (ESA)) Estimated tax, Reminders Excess contributions Coverdell ESA, Additional Tax on Excess Contributions, Figuring and reporting the additional tax. 2012 irs 1040a instructions Excess expenses, accountable plan, Excess expenses. 2012 irs 1040a instructions , Allocating your reimbursements for meals. 2012 irs 1040a instructions Expenses (see specific benefit ) F Family members, beneficiary Coverdell ESA, Members of the beneficiary's family. 2012 irs 1040a instructions Qualified tuition program (QTP), Members of the beneficiary's family. 2012 irs 1040a instructions Fee-basis officials, work-related education deduction, Performing Artists and Fee-Basis Officials Fellowships (see Scholarships and fellowships) Figures (see Tables and figures) Financial aid (see Scholarships and fellowships) Form 1098-E Student loan interest deduction, Loan origination fee. 2012 irs 1040a instructions , Form 1098-E. 2012 irs 1040a instructions Form 1098-T, Reminders American opportunity credit, Form 1098-T. 2012 irs 1040a instructions Lifetime learning credit, Form 1098-T. 2012 irs 1040a instructions Tuition and fees deduction, Form 1098-T. 2012 irs 1040a instructions Form 1099-Q Coverdell ESA, Exceptions. 2012 irs 1040a instructions , Earnings and basis. 2012 irs 1040a instructions Qualified tuition program (QTP), Earnings and return of investment. 2012 irs 1040a instructions Form 1099-R Early distributions from IRAs, Reporting Early Distributions Form 2106, 50% limit on meals. 2012 irs 1040a instructions , Form 2106 or 2106-EZ. 2012 irs 1040a instructions Form 2106-EZ, 50% limit on meals. 2012 irs 1040a instructions , Form 2106 or 2106-EZ. 2012 irs 1040a instructions , Using Form 2106-EZ. 2012 irs 1040a instructions Filled-in example, Form 5329 Coverdell ESA, Figuring the additional tax. 2012 irs 1040a instructions Early distributions from IRAs, Reporting Early Distributions Qualified tuition program (QTP), Figuring the additional tax. 2012 irs 1040a instructions Form 8815, MAGI when using Form 1040. 2012 irs 1040a instructions , Claiming the Exclusion Form 8863 Filled-in examples, Form 8917 Filled-in examples, Form W-9S, Form 1098-T. 2012 irs 1040a instructions , Form 1098-T. 2012 irs 1040a instructions , Form 1098-E. 2012 irs 1040a instructions , Form 1098-T. 2012 irs 1040a instructions Free tax services, Free help with your tax return. 2012 irs 1040a instructions Fulbright grants, Fulbright Grants G Glossary, Glossary. 2012 irs 1040a instructions , Glossary, Transfer: Graduate education tuition reduction, Graduate Education Grants Fulbright, Fulbright Grants Pell, Pell Grants and Other Title IV Need-Based Education Grants Title IV need-based education, Pell Grants and Other Title IV Need-Based Education Grants H Half-time student American opportunity credit, Enrolled at least half-time. 2012 irs 1040a instructions Coverdell ESA, Half-time student. 2012 irs 1040a instructions Early distributions from IRAs, Half-time student. 2012 irs 1040a instructions Student loan interest deduction, Enrolled at least half-time. 2012 irs 1040a instructions Help (see Tax help) I Illustrated example of education credits (Appendix A), Appendix A. 2012 irs 1040a instructions Illustrated Example of Education Credits, Impairment-related work expenses Work-related education deduction, Impairment-Related Work Expenses Individual retirement arrangements (IRAs), Coverdell Education Savings Account (ESA) Early distributions (see Early distributions from IRAs) L Lifetime learning credit, Differences between the American opportunity and lifetime learning credits. 2012 irs 1040a instructions Academic period, Academic period. 2012 irs 1040a instructions Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Tuition reduction, Tuition reduction. 2012 irs 1040a instructions Claiming the credit, Can You Claim the Credit, Who Cannot Claim the Credit, Claiming the Credit Qualifying to claim (Figure 3-1), Coordination with Coverdell ESA distributions, Figuring the Taxable Portion of a Distribution, Coordination With American Opportunity and Lifetime Learning Credits Coordination with qualified tuition program (QTP) distributions, Coordination With American Opportunity and Lifetime Learning Credits Eligible educational institution, Eligible educational institution. 2012 irs 1040a instructions Eligible student, Who Is an Eligible Student Expenses qualifying for, What Expenses Qualify, Amounts that do not reduce qualified education expenses. 2012 irs 1040a instructions Figuring the credit, Figuring the Credit, Claiming the Credit Income level, effect on amount of credit, Effect of the Amount of Your Income on the Amount of Your Credit Income limits, Effect of the Amount of Your Income on the Amount of Your Credit Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2012 irs 1040a instructions Worksheet 3-1, MAGI when using Form 1040. 2012 irs 1040a instructions Overview (Table 3-1), Table 3-1. 2012 irs 1040a instructions Overview of the Lifetime Learning Credit Phaseout, Phaseout. 2012 irs 1040a instructions Qualified education expenses, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 2012 irs 1040a instructions Qualifying to claim (Figure 3-1), Tax benefit of, What is the tax benefit of the lifetime learning credit. 2012 irs 1040a instructions Loans Cancellation (see Student loan cancellation) Capitalized interest on student loan, Capitalized interest. 2012 irs 1040a instructions Origination fees on student loan, Loan origination fee. 2012 irs 1040a instructions Qualified education expenses paid with American opportunity credit, Academic period. 2012 irs 1040a instructions Lifetime learning credit, Paid with borrowed funds. 2012 irs 1040a instructions Student loan repayment assistance, Student Loan Repayment Assistance Losses, deducting Coverdell ESA, Losses on Coverdell ESA Investments Qualified tuition program (QTP), Losses on QTP Investments Luxury water transportation, Cruises and conventions. 2012 irs 1040a instructions M Mileage deduction for work-related education, What's New, Using your car. 2012 irs 1040a instructions Military academy cadets, Payment to Service Academy Cadets Missing children, photographs of, Reminders Modified adjusted gross income (MAGI) American opportunity credit Worksheet 2-1, Claiming the Credit Coverdell ESA, Modified adjusted gross income (MAGI). 2012 irs 1040a instructions , MAGI when using Form 1040NR-EZ. 2012 irs 1040a instructions Worksheet 6-1, Worksheet 7-1. 2012 irs 1040a instructions MAGI for a Coverdell ESA Education savings bond program, Modified adjusted gross income (MAGI). 2012 irs 1040a instructions , MAGI when using Form 1040. 2012 irs 1040a instructions Lifetime learning credit, Modified adjusted gross income (MAGI). 2012 irs 1040a instructions Worksheet 3-1, MAGI when using Form 1040. 2012 irs 1040a instructions Student loan interest deduction, Modified adjusted gross income (MAGI). 2012 irs 1040a instructions Table 4-2, Table 4-2. 2012 irs 1040a instructions Effect of MAGI on Student Loan Interest Deduction Tuition and fees deduction, Modified adjusted gross income (MAGI). 2012 irs 1040a instructions Table 6-2, Table 6-2. 2012 irs 1040a instructions Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 2012 irs 1040a instructions MAGI for the Tuition and Fees Deduction N National Health Service Corps Scholarship Program, Exceptions. 2012 irs 1040a instructions , Exceptions. 2012 irs 1040a instructions Nonaccountable plans Work-related education, Nonaccountable Plans P Pell grants, Pell Grants and Other Title IV Need-Based Education Grants, Coordination with Pell grants and other scholarships. 2012 irs 1040a instructions , Coordination with Pell grants and other scholarships. 2012 irs 1040a instructions Performing artists, work-related education deduction, Performing Artists and Fee-Basis Officials Phaseout American opportunity credit, Phaseout. 2012 irs 1040a instructions Education savings bond program, Effect of the Amount of Your Income on the Amount of Your Exclusion Lifetime learning credit, Phaseout. 2012 irs 1040a instructions Student loan interest deduction, Phaseout. 2012 irs 1040a instructions , Effect of the Amount of Your Income on the Amount of Your Deduction Publications (see Tax help) Q Qualified education expenses Adjustments to American opportunity credit, Adjustments to Qualified Education Expenses Coverdell ESA, Adjusted qualified education expenses. 2012 irs 1040a instructions Education savings bond program, Adjusted qualified education expenses. 2012 irs 1040a instructions Lifetime learning credit, Adjustments to Qualified Education Expenses Qualified tuition program (QTP), Adjusted qualified education expenses. 2012 irs 1040a instructions Student loan interest deduction, Adjustments to Qualified Education Expenses Tuition and fees deduction, Adjustments to Qualified Education Expenses Work-related education, Adjustments to Qualifying Work-Related Education Expenses American opportunity credit, Qualified Education Expenses, Adjustments to Qualified Education Expenses Coverdell ESA, Qualified Education Expenses, Qualified Elementary and Secondary Education Expenses Early distributions from IRAs, Qualified education expenses. 2012 irs 1040a instructions Education savings bond program, Qualified education expenses. 2012 irs 1040a instructions Expenses not qualified American opportunity credit, Expenses That Do Not Qualify, Comprehensive or bundled fees. 2012 irs 1040a instructions Lifetime learning credit, Expenses That Do Not Qualify Tuition and fees deduction, Expenses That Do Not Qualify Lifetime learning credit, Qualified Education Expenses, Amounts that do not reduce qualified education expenses. 2012 irs 1040a instructions Qualified tuition program (QTP), Qualified education expenses. 2012 irs 1040a instructions Scholarships and fellowships, Qualified education expenses. 2012 irs 1040a instructions Student loan interest deduction, Qualified Education Expenses Tuition and fees deduction, What Expenses Qualify, Adjustments to Qualified Education Expenses Work-related education, What Expenses Can Be Deducted, Adjustments to Qualifying Work-Related Education Expenses Qualified elementary and secondary education expenses Coverdell ESAs, Qualified Elementary and Secondary Education Expenses Qualified employer plans Student loan interest deduction not allowed, Qualified employer plan. 2012 irs 1040a instructions Qualified student loans, Qualified Student Loan, Qualified employer plan. 2012 irs 1040a instructions Qualified tuition program (QTP), Qualified Tuition Program (QTP), Changing the Designated Beneficiary Additional tax on taxable distributions, Additional Tax on Taxable Distributions Change of designated beneficiary, Changing the Designated Beneficiary Contributions to, How Much Can You Contribute Coordination with American opportunity and lifetime learning credits, Coordination With American Opportunity and Lifetime Learning Credits Coordination with Coverdell ESA distributions, Coordination With Coverdell ESA Distributions Defined, What Is a Qualified Tuition Program Eligible educational institution, Eligible educational institution. 2012 irs 1040a instructions Figuring taxable portion of distribution, Figuring the Taxable Portion of a Distribution, Losses on QTP Investments Losses, Losses on QTP Investments Qualified education expenses, Qualified education expenses. 2012 irs 1040a instructions Rollovers, Rollovers and Other Transfers, Changing the Designated Beneficiary Tax benefit of, What is the tax benefit of a QTP. 2012 irs 1040a instructions Taxability of distributions, Are Distributions Taxable, Figuring the additional tax. 2012 irs 1040a instructions Taxable earnings, Taxable earnings. 2012 irs 1040a instructions Transfers, Rollovers and Other Transfers, Changing the Designated Beneficiary Qualified tuition reduction, Qualified Tuition Reduction, How To Report Qualified U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions savings bonds, Qualified U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions savings bonds. 2012 irs 1040a instructions Qualifying work-related education, Qualifying Work-Related Education, Teaching and Related Duties Determining if qualified (Figure 11-1), R Recapture American opportunity credit, Credit recapture. 2012 irs 1040a instructions Lifetime learning credit, Credit recapture. 2012 irs 1040a instructions Tuition and fees deduction, Credit recapture. 2012 irs 1040a instructions Recordkeeping requirements Work-related education, Recordkeeping, Examples of records to keep. 2012 irs 1040a instructions Refinanced student loans, Interest on refinanced student loans. 2012 irs 1040a instructions , Refinanced Loan Reimbursements Nondeductible expenses, Reimbursements for nondeductible expenses. 2012 irs 1040a instructions Work-related education, How To Treat Reimbursements, Reimbursements for nondeductible expenses. 2012 irs 1040a instructions Related persons Coverdell ESA, Members of the beneficiary's family. 2012 irs 1040a instructions Qualified tuition program (QTP), Members of the beneficiary's family. 2012 irs 1040a instructions Student loan interest deduction, Related person. 2012 irs 1040a instructions Repayment programs (see Student loan repayment assistance) Reporting American opportunity credit, Claiming the Credit Coverdell ESA, Exceptions. 2012 irs 1040a instructions , Figuring and reporting the additional tax. 2012 irs 1040a instructions , Figuring the Taxable Portion of a Distribution, Figuring the additional tax. 2012 irs 1040a instructions Early distributions from IRAs, Reporting Early Distributions Education savings bond program, Claiming the Exclusion Lifetime learning credit, Claiming the Credit Qualified tuition program (QTP), Taxable earnings. 2012 irs 1040a instructions , Losses on QTP Investments, Rollovers Scholarships and fellowships, taxable, Reporting Scholarships and Fellowships Student loan interest deduction, Claiming the Deduction Tuition and fees deduction, Claiming the Deduction Tuition reduction, taxable, How To Report Work-related education expenses, Deducting Business Expenses, Impairment-Related Work Expenses Revolving lines of credit, interest on, Interest on revolving lines of credit. 2012 irs 1040a instructions Rollovers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary S Scholarships and fellowships, Scholarships and Fellowships, Form 1040NR-EZ. 2012 irs 1040a instructions , Coordination with Pell grants and other scholarships. 2012 irs 1040a instructions , Coordination with Pell grants and other scholarships. 2012 irs 1040a instructions Athletic scholarships, Athletic Scholarships Eligible educational institution, Eligible educational institution. 2012 irs 1040a instructions , Eligible educational institution. 2012 irs 1040a instructions Figuring tax-free and taxable parts (Worksheet 1-1), Worksheet 1-1. 2012 irs 1040a instructions Qualified education expenses, Qualified education expenses. 2012 irs 1040a instructions Reporting, Reporting Scholarships and Fellowships Scholarship, defined, Scholarships and Fellowships Tax treatment of (Table 1-1), Tax-Free Scholarships and Fellowships Tax-free, Tax-Free Scholarships and Fellowships, Athletic Scholarships Taxable, Taxable Scholarships and Fellowships Section 501(c)(3) organizations (see Student loan cancellation) Section 529 program (see Qualified tuition program (QTP)) Self-employed persons Deducting work-related education expenses, Self-Employed Persons Service academy cadets, Payment to Service Academy Cadets Sports, games, hobbies, and noncredit courses American opportunity credit, Sports, games, hobbies, and noncredit courses. 2012 irs 1040a instructions Education savings bond program, Qualified education expenses. 2012 irs 1040a instructions Lifetime learning credit, Sports, games, hobbies, and noncredit courses. 2012 irs 1040a instructions Tuition and fees deduction, Sports, games, hobbies, and noncredit courses. 2012 irs 1040a instructions Standard mileage rate Work-related education, What's New, Using your car. 2012 irs 1040a instructions State prepaid education accounts (see Qualified tuition program (QTP)) Student loan cancellation, Student Loan Cancellation Eligible educational institution, Eligible educational institution. 2012 irs 1040a instructions Section 501(c)(3) organizations, Section 501(c)(3) organization. 2012 irs 1040a instructions Student loan interest deduction Academic period, Academic period. 2012 irs 1040a instructions Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Allocation between interest and principal, Allocating Payments Between Interest and Principal Claiming the deduction, Claiming the Deduction Eligible educational institution, Eligible educational institution. 2012 irs 1040a instructions Eligible student, Eligible student. 2012 irs 1040a instructions Figuring the deduction, Figuring the Deduction, Which Worksheet To Use Include as interest, Include As Interest Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan repayment assistance, Do Not Include As Interest Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2012 irs 1040a instructions , Which Worksheet To Use Table 4-2, Table 4-2. 2012 irs 1040a instructions Effect of MAGI on Student Loan Interest Deduction Not included as interest, Do Not Include As Interest Phaseout, Phaseout. 2012 irs 1040a instructions , Effect of the Amount of Your Income on the Amount of Your Deduction Qualified education expenses, Qualified Education Expenses Qualified employer plans, Qualified employer plan. 2012 irs 1040a instructions Qualified student loans, Qualified Student Loan, Qualified employer plan. 2012 irs 1040a instructions Reasonable period of time, Reasonable period of time. 2012 irs 1040a instructions Related persons, Related person. 2012 irs 1040a instructions Student loan interest, defined, Student Loan Interest Defined, When Must Interest Be Paid Third party interest payments, Interest paid by others. 2012 irs 1040a instructions When interest must be paid, When Must Interest Be Paid Worksheet 4-1, Worksheet 4-1. 2012 irs 1040a instructions Student Loan Interest Deduction Worksheet Student loan repayment assistance, Student Loan Repayment Assistance Surviving spouse Coverdell ESA transfer to, Exception for Transfer to Surviving Spouse or Family Member T Tables and figures American opportunity credit Eligible student requirements (Figure 2-2), Overview (Table 2-1), Introduction Qualifying to claim (Figure 2-1), Comparison of education tax benefits (Appendix B), Coverdell ESAs Contributions to (Table 7-2), Contribution Limits Distributions (Table 7-3), Distributions Overview (Table 6-1), Coverdell Education Savings Account (ESA) Education credits Overview of American opportunity credit (Table 2-1), Introduction Overview of lifetime learning credit (Table 3-1), Table 3-1. 2012 irs 1040a instructions Overview of the Lifetime Learning Credit Lifetime learning credit Overview (Table 3-1), Table 3-1. 2012 irs 1040a instructions Overview of the Lifetime Learning Credit Qualifying to claim (Figure 3-1), Scholarships and fellowships, taxability of (Table 1-1), Tax-Free Scholarships and Fellowships Student loan interest deduction MAGI, effect of (Table 4-2), Table 4-2. 2012 irs 1040a instructions Effect of MAGI on Student Loan Interest Deduction Overview (Table 4-1), Table 4-1. 2012 irs 1040a instructions Student Loan Interest Deduction at a Glance Summary chart of differences between education tax benefits (Appendix B), Tuition and fees deduction MAGI, effect of (Table 6-2), Table 6-2. 2012 irs 1040a instructions Effect of MAGI on Maximum Tuition and Fees Deduction Overview (Table 6-1), Table 6-1. 2012 irs 1040a instructions Tuition and Fees Deduction at a Glance Work-related education, qualifying (Figure 112-1), Tax help, How To Get Tax Help Tax-free educational assistance American opportunity credit, Tax-free educational assistance. 2012 irs 1040a instructions Coverdell ESA, Adjusted qualified education expenses. 2012 irs 1040a instructions Early distributions from IRAs, Figuring the Amount Not Subject to the 10% Tax Education savings bond program, Adjusted qualified education expenses. 2012 irs 1040a instructions Lifetime learning credit, Tax-free educational assistance. 2012 irs 1040a instructions Qualified tuition program (QTP), Adjusted qualified education expenses. 2012 irs 1040a instructions Tuition and fees deduction, Tax-free educational assistance. 2012 irs 1040a instructions Work-related education, Tax-free educational assistance. 2012 irs 1040a instructions Taxable scholarships and fellowships, Taxable Scholarships and Fellowships Teachers, Requirements for Teachers, Teaching and Related Duties Temporary-basis student, transportation expenses of, Temporary basis. 2012 irs 1040a instructions Title IV need-based education grants, Pell Grants and Other Title IV Need-Based Education Grants Transfers Coverdell ESA, Rollovers Qualified tuition program (QTP), Rollovers and Other Transfers, Changing the Designated Beneficiary Transportation expenses Work-related education, Transportation Expenses, Using your car. 2012 irs 1040a instructions Travel expenses 50% limit on meals, 50% limit on meals. 2012 irs 1040a instructions Not deductible as form of education, Travel as Education Work-related education, Travel Expenses TTY/TDD information, How To Get Tax Help Tuition and fees deduction, Tuition and Fees Deduction, Illustrated Example Academic period, Academic period. 2012 irs 1040a instructions Adjustments to qualified education expenses, Adjustments to Qualified Education Expenses Can you claim the deduction, Can You Claim the Deduction Claiming dependent's expenses, Who Can Claim a Dependent's Expenses Claiming the deduction, Claiming the Deduction Double benefit not allowed, No Double Benefit Allowed Eligible educational institution, Eligible educational institution. 2012 irs 1040a instructions Eligible student, Who Is an Eligible Student Expenses not qualifying for, Expenses That Do Not Qualify Expenses qualifying for, What Expenses Qualify, Adjustments to Qualified Education Expenses Figuring the deduction, Figuring the Deduction, MAGI when using Form 1040. 2012 irs 1040a instructions Income level, effect on amount of deduction, Effect of the Amount of Your Income on the Amount of Your Deduction Loan used to pay tuition and fees, Paid with borrowed funds. 2012 irs 1040a instructions Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI). 2012 irs 1040a instructions Table 6-2, Table 6-2. 2012 irs 1040a instructions Effect of MAGI on Maximum Tuition and Fees Deduction Worksheet 6-1, Worksheet 6-1. 2012 irs 1040a instructions MAGI for the Tuition and Fees Deduction Overview (Table 4-1), Table 4-1. 2012 irs 1040a instructions Student Loan Interest Deduction at a Glance Overview (Table 6-1), Table 6-1. 2012 irs 1040a instructions Tuition and Fees Deduction at a Glance Qualified education expenses, What Expenses Qualify, Adjustments to Qualified Education Expenses Qualifying for deduction, Can You Claim the Deduction Tax benefit of, What is the tax benefit of the tuition and fees deduction. 2012 irs 1040a instructions Tax-free educational assistance, Tax-free educational assistance. 2012 irs 1040a instructions Tuition reduction American opportunity credit, Tuition reduction. 2012 irs 1040a instructions Lifetime learning credit, Tuition reduction. 2012 irs 1040a instructions Qualified, Qualified Tuition Reduction, How To Report Tuition and fees deduction, Tuition reduction. 2012 irs 1040a instructions U U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions savings bonds, Qualified U. 2012 irs 1040a instructions S. 2012 irs 1040a instructions savings bonds. 2012 irs 1040a instructions Unclaimed reimbursement Work-related education, Unclaimed reimbursement. 2012 irs 1040a instructions V Veterans' benefits, Veterans' Benefits Voluntary interest payments, Voluntary interest payments. 2012 irs 1040a instructions W Withholding, Analyzing your tax withholding. 2012 irs 1040a instructions Work-related education (see Business deduction for work-related education) Working condition fringe benefit, Working condition fringe benefit. 2012 irs 1040a instructions Worksheets Coverdell ESA Contribution limit (Worksheet 6-2), Figuring the limit. 2012 irs 1040a instructions MAGI, calculation of (Worksheet 6-1), Worksheet 7-1. 2012 irs 1040a instructions MAGI for a Coverdell ESA Taxable distributions and basis (Worksheet 6-3), Worksheet 7-3. 2012 irs 1040a instructions Coverdell ESA—Taxable Distributions and Basis Taxable distributions and basis (Worksheet 7-3), Worksheet 7-3. 2012 irs 1040a instructions Coverdell ESA—Taxable Distributions and Basis Lifetime learning credit MAGI calculation (Worksheet 3-1), MAGI when using Form 1040. 2012 irs 1040a instructions Scholarships and fellowships, taxable income (Worksheet 1-1), Worksheet 1-1. 2012 irs 1040a instructions Student loan interest deduction (Worksheet 4-1), Worksheet 4-1. 2012 irs 1040a instructions Student Loan Interest Deduction Worksheet Tuition and fees deduction, MAGI calculation (Worksheet 6-1), Worksheet 6-1. 2012 irs 1040a instructions MAGI for the Tuition and Fees Deduction Prev  Up     Home   More Online Publications