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2012 Tax Amendment

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2012 Tax Amendment

2012 tax amendment 3. 2012 tax amendment   SIMPLE Plans Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: SIMPLE IRA PlanWho Can Set Up a SIMPLE IRA Plan? Who Can Participate in a SIMPLE IRA Plan? How To Set Up a SIMPLE IRA Plan Notification Requirement Contribution Limits When To Deduct Contributions Where To Deduct Contributions Tax Treatment of Contributions Distributions (Withdrawals) More Information on SIMPLE IRA Plans SIMPLE 401(k) Plan Topics - This chapter discusses: SIMPLE IRA plan SIMPLE 401(k) plan Useful Items - You may want to see: Publications 590 Individual Retirement Arrangements (IRAs) 3998 Choosing A Retirement Solution for Your Small Business 4284 SIMPLE IRA Plan Checklist 4334 SIMPLE IRA Plans for Small Businesses Forms (and Instructions) W-2 Wage and Tax Statement 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs A savings incentive match plan for employees (SIMPLE plan) is a written arrangement that provides you and your employees with a simplified way to make contributions to provide retirement income. 2012 tax amendment Under a SIMPLE plan, employees can choose to make salary reduction contributions to the plan rather than receiving these amounts as part of their regular pay. 2012 tax amendment In addition, you will contribute matching or nonelective contributions. 2012 tax amendment SIMPLE plans can only be maintained on a calendar-year basis. 2012 tax amendment A SIMPLE plan can be set up in either of the following ways. 2012 tax amendment Using SIMPLE IRAs (SIMPLE IRA plan). 2012 tax amendment As part of a 401(k) plan (SIMPLE 401(k) plan). 2012 tax amendment Many financial institutions will help you set up a SIMPLE plan. 2012 tax amendment SIMPLE IRA Plan A SIMPLE IRA plan is a retirement plan that uses SIMPLE IRAs for each eligible employee. 2012 tax amendment Under a SIMPLE IRA plan, a SIMPLE IRA must be set up for each eligible employee. 2012 tax amendment For the definition of an eligible employee, see Who Can Participate in a SIMPLE IRA Plan , later. 2012 tax amendment Who Can Set Up a SIMPLE IRA Plan? You can set up a SIMPLE IRA plan if you meet both the following requirements. 2012 tax amendment You meet the employee limit. 2012 tax amendment You do not maintain another qualified plan unless the other plan is for collective bargaining employees. 2012 tax amendment Employee limit. 2012 tax amendment   You can set up a SIMPLE IRA plan only if you had 100 or fewer employees who received $5,000 or more in compensation from you for the preceding year. 2012 tax amendment Under this rule, you must take into account all employees employed at any time during the calendar year regardless of whether they are eligible to participate. 2012 tax amendment Employees include self-employed individuals who received earned income and leased employees (defined in chapter 1). 2012 tax amendment   Once you set up a SIMPLE IRA plan, you must continue to meet the 100-employee limit each year you maintain the plan. 2012 tax amendment Grace period for employers who cease to meet the 100-employee limit. 2012 tax amendment   If you maintain the SIMPLE IRA plan for at least 1 year and you cease to meet the 100-employee limit in a later year, you will be treated as meeting it for the 2 calendar years immediately following the calendar year for which you last met it. 2012 tax amendment   A different rule applies if you do not meet the 100-employee limit because of an acquisition, disposition, or similar transaction. 2012 tax amendment Under this rule, the SIMPLE IRA plan will be treated as meeting the 100-employee limit for the year of the transaction and the 2 following years if both the following conditions are satisfied. 2012 tax amendment Coverage under the plan has not significantly changed during the grace period. 2012 tax amendment The SIMPLE IRA plan would have continued to qualify after the transaction if you had remained a separate employer. 2012 tax amendment    The grace period for acquisitions, dispositions, and similar transactions also applies if, because of these types of transactions, you do not meet the rules explained under Other qualified plan or Who Can Participate in a SIMPLE IRA Plan, below. 2012 tax amendment Other qualified plan. 2012 tax amendment   The SIMPLE IRA plan generally must be the only retirement plan to which you make contributions, or to which benefits accrue, for service in any year beginning with the year the SIMPLE IRA plan becomes effective. 2012 tax amendment Exception. 2012 tax amendment   If you maintain a qualified plan for collective bargaining employees, you are permitted to maintain a SIMPLE IRA plan for other employees. 2012 tax amendment Who Can Participate in a SIMPLE IRA Plan? Eligible employee. 2012 tax amendment   Any employee who received at least $5,000 in compensation during any 2 years preceding the current calendar year and is reasonably expected to receive at least $5,000 during the current calendar year is eligible to participate. 2012 tax amendment The term “employee” includes a self-employed individual who received earned income. 2012 tax amendment   You can use less restrictive eligibility requirements (but not more restrictive ones) by eliminating or reducing the prior year compensation requirements, the current year compensation requirements, or both. 2012 tax amendment For example, you can allow participation for employees who received at least $3,000 in compensation during any preceding calendar year. 2012 tax amendment However, you cannot impose any other conditions for participating in a SIMPLE IRA plan. 2012 tax amendment Excludable employees. 2012 tax amendment   The following employees do not need to be covered under a SIMPLE IRA plan. 2012 tax amendment Employees who are covered by a union agreement and whose retirement benefits were bargained for in good faith by the employees' union and you. 2012 tax amendment Nonresident alien employees who have received no U. 2012 tax amendment S. 2012 tax amendment source wages, salaries, or other personal services compensation from you. 2012 tax amendment Compensation. 2012 tax amendment   Compensation for employees is the total wages, tips, and other compensation from the employer subject to federal income tax withholding and the amounts paid for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority. 2012 tax amendment Compensation also includes the employee's salary reduction contributions made under this plan and, if applicable, elective deferrals under a section 401(k) plan, a SARSEP, or a section 403(b) annuity contract and compensation deferred under a section 457 plan required to be reported by the employer on Form W-2. 2012 tax amendment If you are self-employed, compensation is your net earnings from self-employment (line 4 of Short Schedule SE or line 6 of Long Schedule SE (Form 1040)) before subtracting any contributions made to the SIMPLE IRA plan for yourself. 2012 tax amendment How To Set Up a SIMPLE IRA Plan You can use Form 5304-SIMPLE or Form 5305-SIMPLE to set up a SIMPLE IRA plan. 2012 tax amendment Each form is a model savings incentive match plan for employees (SIMPLE) plan document. 2012 tax amendment Which form you use depends on whether you select a financial institution or your employees select the institution that will receive the contributions. 2012 tax amendment Use Form 5304-SIMPLE if you allow each plan participant to select the financial institution for receiving his or her SIMPLE IRA plan contributions. 2012 tax amendment Use Form 5305-SIMPLE if you require that all contributions under the SIMPLE IRA plan be deposited initially at a designated financial institution. 2012 tax amendment The SIMPLE IRA plan is adopted when you have completed all appropriate boxes and blanks on the form and you (and the designated financial institution, if any) have signed it. 2012 tax amendment Keep the original form. 2012 tax amendment Do not file it with the IRS. 2012 tax amendment Other uses of the forms. 2012 tax amendment   If you set up a SIMPLE IRA plan using Form 5304-SIMPLE or Form 5305-SIMPLE, you can use the form to satisfy other requirements, including the following. 2012 tax amendment Meeting employer notification requirements for the SIMPLE IRA plan. 2012 tax amendment Form 5304-SIMPLE and Form 5305-SIMPLE contain a Model Notification to Eligible Employees that provides the necessary information to the employee. 2012 tax amendment Maintaining the SIMPLE IRA plan records and proving you set up a SIMPLE IRA plan for employees. 2012 tax amendment Deadline for setting up a SIMPLE IRA plan. 2012 tax amendment   You can set up a SIMPLE IRA plan effective on any date from January 1 through October 1 of a year, provided you did not previously maintain a SIMPLE IRA plan. 2012 tax amendment This requirement does not apply if you are a new employer that comes into existence after October 1 of the year the SIMPLE IRA plan is set up and you set up a SIMPLE IRA plan as soon as administratively feasible after your business comes into existence. 2012 tax amendment If you previously maintained a SIMPLE IRA plan, you can set up a SIMPLE IRA plan effective only on January 1 of a year. 2012 tax amendment A SIMPLE IRA plan cannot have an effective date that is before the date you actually adopt the plan. 2012 tax amendment Setting up a SIMPLE IRA. 2012 tax amendment   SIMPLE IRAs are the individual retirement accounts or annuities into which the contributions are deposited. 2012 tax amendment A SIMPLE IRA must be set up for each eligible employee. 2012 tax amendment Forms 5305-S, SIMPLE Individual Retirement Trust Account, and 5305-SA, SIMPLE Individual Retirement Custodial Account, are model trust and custodial account documents the participant and the trustee (or custodian) can use for this purpose. 2012 tax amendment   A SIMPLE IRA cannot be a Roth IRA. 2012 tax amendment Contributions to a SIMPLE IRA will not affect the amount an individual can contribute to a Roth or traditional IRA. 2012 tax amendment Deadline for setting up a SIMPLE IRA. 2012 tax amendment   A SIMPLE IRA must be set up for an employee before the first date by which a contribution is required to be deposited into the employee's IRA. 2012 tax amendment See Time limits for contributing funds , later, under Contribution Limits. 2012 tax amendment Credit for startup costs. 2012 tax amendment   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE IRA plan that first became effective in 2013. 2012 tax amendment For more information, see Credit for startup costs under Reminders, earlier. 2012 tax amendment Notification Requirement If you adopt a SIMPLE IRA plan, you must notify each employee of the following information before the beginning of the election period. 2012 tax amendment The employee's opportunity to make or change a salary reduction choice under a SIMPLE IRA plan. 2012 tax amendment Your decision to make either matching contributions or nonelective contributions (discussed later). 2012 tax amendment A summary description provided by the financial institution. 2012 tax amendment Written notice that his or her balance can be transferred without cost or penalty if they use a designated financial institution. 2012 tax amendment Election period. 2012 tax amendment   The election period is generally the 60-day period immediately preceding January 1 of a calendar year (November 2 to December 31 of the preceding calendar year). 2012 tax amendment However, the dates of this period are modified if you set up a SIMPLE IRA plan in mid-year (for example, on July 1) or if the 60-day period falls before the first day an employee becomes eligible to participate in the SIMPLE IRA plan. 2012 tax amendment   A SIMPLE IRA plan can provide longer periods for permitting employees to enter into salary reduction agreements or to modify prior agreements. 2012 tax amendment For example, a SIMPLE IRA plan can provide a 90-day election period instead of the 60-day period. 2012 tax amendment Similarly, in addition to the 60-day period, a SIMPLE IRA plan can provide quarterly election periods during the 30 days before each calendar quarter, other than the first quarter of each year. 2012 tax amendment Contribution Limits Contributions are made up of salary reduction contributions and employer contributions. 2012 tax amendment You, as the employer, must make either matching contributions or nonelective contributions, defined later. 2012 tax amendment No other contributions can be made to the SIMPLE IRA plan. 2012 tax amendment These contributions, which you can deduct, must be made timely. 2012 tax amendment See Time limits for contributing funds , later. 2012 tax amendment Salary reduction contributions. 2012 tax amendment   The amount the employee chooses to have you contribute to a SIMPLE IRA on his or her behalf cannot be more than $12,000 for 2013 and 2014. 2012 tax amendment These contributions must be expressed as a percentage of the employee's compensation unless you permit the employee to express them as a specific dollar amount. 2012 tax amendment You cannot place restrictions on the contribution amount (such as limiting the contribution percentage), except to comply with the $12,000 limit. 2012 tax amendment   If you or an employee participates in any other qualified plan during the year and you or your employee have salary reduction contributions (elective deferrals) under those plans, the salary reduction contributions under a SIMPLE IRA plan also count toward the overall annual limit ($17,500 for 2013 and 2014) on exclusion of salary reduction contributions and other elective deferrals. 2012 tax amendment Catch-up contributions. 2012 tax amendment   A SIMPLE IRA plan can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. 2012 tax amendment The catch-up contribution limit for 2013 and 2014 for SIMPLE IRA plans is $2,500. 2012 tax amendment Salary reduction contributions are not treated as catch-up contributions for 2013 or 2014 until they exceed $12,000. 2012 tax amendment However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. 2012 tax amendment The catch-up contribution limit. 2012 tax amendment The excess of the participant's compensation over the salary reduction contributions that are not catch-up contributions. 2012 tax amendment Employer matching contributions. 2012 tax amendment   You are generally required to match each employee's salary reduction contributions on a dollar-for-dollar basis up to 3% of the employee's compensation. 2012 tax amendment This requirement does not apply if you make nonelective contributions as discussed later. 2012 tax amendment Example. 2012 tax amendment In 2013, your employee, John Rose, earned $25,000 and chose to defer 5% of his salary. 2012 tax amendment Your net earnings from self-employment are $40,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. 2012 tax amendment You make 3% matching contributions. 2012 tax amendment The total contribution you make for John is $2,000, figured as follows. 2012 tax amendment Salary reduction contributions ($25,000 × . 2012 tax amendment 05) $1,250 Employer matching contribution ($25,000 × . 2012 tax amendment 03) 750 Total contributions $2,000     The total contribution you make for yourself is $5,200, figured as follows. 2012 tax amendment Salary reduction contributions ($40,000 × . 2012 tax amendment 10) $4,000 Employer matching contribution ($40,000 × . 2012 tax amendment 03) 1,200 Total contributions $5,200 Lower percentage. 2012 tax amendment   If you choose a matching contribution less than 3%, the percentage must be at least 1%. 2012 tax amendment You must notify the employees of the lower match within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. 2012 tax amendment You cannot choose a percentage less than 3% for more than 2 years during the 5-year period that ends with (and includes) the year for which the choice is effective. 2012 tax amendment Nonelective contributions. 2012 tax amendment   Instead of matching contributions, you can choose to make nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 (or some lower amount you select) of compensation from you for the year. 2012 tax amendment If you make this choice, you must make nonelective contributions whether or not the employee chooses to make salary reduction contributions. 2012 tax amendment Only $255,000 of the employee's compensation can be taken into account to figure the contribution limit in 2013 ($260,000 in 2014). 2012 tax amendment   If you choose this 2% contribution formula, you must notify the employees within a reasonable period of time before the 60-day election period (discussed earlier) for the calendar year. 2012 tax amendment Example 1. 2012 tax amendment In 2013, your employee, Jane Wood, earned $36,000 and chose to have you contribute 10% of her salary. 2012 tax amendment Your net earnings from self-employment are $50,000, and you choose to contribute 10% of your earnings to your SIMPLE IRA. 2012 tax amendment You make a 2% nonelective contribution. 2012 tax amendment Both of you are under age 50. 2012 tax amendment The total contribution you make for Jane is $4,320, figured as follows. 2012 tax amendment Salary reduction contributions ($36,000 × . 2012 tax amendment 10) $3,600 2% nonelective contributions ($36,000 × . 2012 tax amendment 02) 720 Total contributions $4,320     The total contribution you make for yourself is $6,000, figured as follows. 2012 tax amendment Salary reduction contributions ($50,000 × . 2012 tax amendment 10) $5,000 2% nonelective contributions ($50,000 × . 2012 tax amendment 02) 1,000 Total contributions $6,000 Example 2. 2012 tax amendment Using the same facts as in Example 1, above, the maximum contribution you make for Jane or for yourself if you each earned $75,000 is $13,500, figured as follows. 2012 tax amendment Salary reduction contributions (maximum amount allowed) $12,000 2% nonelective contributions ($75,000 × . 2012 tax amendment 02) 1,500 Total contributions $13,500 Time limits for contributing funds. 2012 tax amendment   You must make the salary reduction contributions to the SIMPLE IRA within 30 days after the end of the month in which the amounts would otherwise have been payable to the employee in cash. 2012 tax amendment You must make matching contributions or nonelective contributions by the due date (including extensions) for filing your federal income tax return for the year. 2012 tax amendment Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions. 2012 tax amendment When To Deduct Contributions You can deduct SIMPLE IRA contributions in the tax year within which the calendar year for which contributions were made ends. 2012 tax amendment You can deduct contributions for a particular tax year if they are made for that tax year and are made by the due date (including extensions) of your federal income tax return for that year. 2012 tax amendment Example 1. 2012 tax amendment Your tax year is the fiscal year ending June 30. 2012 tax amendment Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2013 before July 1, 2013) are deductible in the tax year ending June 30, 2014. 2012 tax amendment Example 2. 2012 tax amendment You are a sole proprietor whose tax year is the calendar year. 2012 tax amendment Contributions under a SIMPLE IRA plan for the calendar year 2013 (including contributions made in 2014 by April 15, 2014) are deductible in the 2013 tax year. 2012 tax amendment Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. 2012 tax amendment For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040); partnerships deduct them on Form 1065; and corporations deduct them on Form 1120 or Form 1120S. 2012 tax amendment Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. 2012 tax amendment (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065) you receive from the partnership. 2012 tax amendment ) Tax Treatment of Contributions You can deduct your contributions and your employees can exclude these contributions from their gross income. 2012 tax amendment SIMPLE IRA plan contributions are not subject to federal income tax withholding. 2012 tax amendment However, salary reduction contributions are subject to social security, Medicare, and federal unemployment (FUTA) taxes. 2012 tax amendment Matching and nonelective contributions are not subject to these taxes. 2012 tax amendment Reporting on Form W-2. 2012 tax amendment   Do not include SIMPLE IRA plan contributions in the “Wages, tips, other compensation” box of Form W-2. 2012 tax amendment You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. 2012 tax amendment You must also include them in box 12. 2012 tax amendment Mark the “Retirement plan” checkbox in box 13. 2012 tax amendment For more information, see the Form W-2 instructions. 2012 tax amendment Distributions (Withdrawals) Distributions from a SIMPLE IRA are subject to IRA rules and generally are includible in income for the year received. 2012 tax amendment Tax-free rollovers can be made from one SIMPLE IRA into another SIMPLE IRA. 2012 tax amendment However, a rollover from a SIMPLE IRA to a non-SIMPLE IRA can be made tax free only after a 2-year participation in the SIMPLE IRA plan. 2012 tax amendment Generally, you or your employee must begin to receive distributions from a SIMPLE IRA by April 1 of the first year after the calendar year in which you or your employee reaches age 70½. 2012 tax amendment Early withdrawals generally are subject to a 10% additional tax. 2012 tax amendment However, the additional tax is increased to 25% if funds are withdrawn within 2 years of beginning participation. 2012 tax amendment More information. 2012 tax amendment   See Publication 590 for information about IRA rules, including those on the tax treatment of distributions, rollovers, required distributions, and income tax withholding. 2012 tax amendment More Information on SIMPLE IRA Plans If you need help to set up or maintain a SIMPLE IRA plan, go to the IRS website and search SIMPLE IRA Plan. 2012 tax amendment SIMPLE 401(k) Plan You can adopt a SIMPLE plan as part of a 401(k) plan if you meet the 100-employee limit as discussed earlier under SIMPLE IRA Plan. 2012 tax amendment A SIMPLE 401(k) plan is a qualified retirement plan and generally must satisfy the rules discussed under Qualification Rules in chapter 4, including the required distribution rules. 2012 tax amendment However, a SIMPLE 401(k) plan is not subject to the nondiscrimination and top-heavy rules discussed in chapter 4 if the plan meets the conditions listed below. 2012 tax amendment Under the plan, an employee can choose to have you make salary reduction contributions for the year to a trust in an amount expressed as a percentage of the employee's compensation, but not more than $12,000 for 2013 and 2014. 2012 tax amendment If permitted under the plan, an employee who is age 50 or over can also make a catch-up contribution of up to $2,500 for 2013 and 2014. 2012 tax amendment See Catch-up contributions , earlier under Contribution Limits. 2012 tax amendment You must make either: Matching contributions up to 3% of compensation for the year, or Nonelective contributions of 2% of compensation on behalf of each eligible employee who has at least $5,000 of compensation from you for the year. 2012 tax amendment No other contributions can be made to the trust. 2012 tax amendment No contributions are made, and no benefits accrue, for services during the year under any other qualified retirement plan sponsored by you on behalf of any employee eligible to participate in the SIMPLE 401(k) plan. 2012 tax amendment The employee's rights to any contributions are nonforfeitable. 2012 tax amendment No more than $255,000 of the employee's compensation can be taken into account in figuring matching contributions and nonelective contributions in 2013 ($260,000 in 2014). 2012 tax amendment Compensation is defined earlier in this chapter. 2012 tax amendment Employee notification. 2012 tax amendment   The notification requirement that applies to SIMPLE IRA plans also applies to SIMPLE 401(k) plans. 2012 tax amendment See Notification Requirement in this chapter. 2012 tax amendment Credit for startup costs. 2012 tax amendment   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SIMPLE 401(k) plan that first became effective in 2013. 2012 tax amendment For more information, see Credit for startup costs under Reminders, earlier. 2012 tax amendment Note on Forms. 2012 tax amendment   Please note that Forms 5304-SIMPLE and 5305-SIMPLE can not be used to establish a SIMPLE 401(k) plan. 2012 tax amendment To set up a SIMPLE 401(k) plan, see Adopting a Written Plan in chapter 4. 2012 tax amendment Prev  Up  Next   Home   More Online Publications
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Replace Your Vital Documents

Fortunately, you can replace most important personal records. Use these links as a starting point.

  • Address Change  – When you move, be sure to change your address with the Post Office, IRS, and other government agencies, so that you'll continue to receive mail and any government benefits at your new location.
  • Birth, Marriage, and Death Certificates  – Get records based on the location of the birth, death, marriage, or divorce.
  • Damaged Money  – The Treasury Department will exchange mutilated or damaged U.S. currency.
  • Drivers' Licenses and Vehicle Registration  – Find your state's motor vehicle department to get or replace your driver's license, and register your car.
  • Federal Civilian Personnel Records  – Go to the National Archives website for guidance on requesting personnel records for former federal civilian employees. Current federal workers can get personnel records from their human resources office.
  • Green Card Replacement  – Get instructions on how to replace a lost, stolen, or damaged permanent resident card (green card).
  • Medicare Card Replacement  – Learn how to replace a lost, stolen, or damaged Medicare card.
  • Military Service Records  – Get copies of military service records, to prove military service or to research genealogy.
  • Passport  – Report your lost or stolen passport immediately. Contact the nearest U.S. embassy or consulate if your passport is lost or stolen overseas.
  • Replace a Savings Bond  – Replace lost, stolen, or destroyed paper savings bonds.
  • Saving Family Treasures  – The National Archives provides guidelines for the care for some of the more common materials affected by natural disasters or other emergencies.
  • School Records  – Contact your former school or the appropriate school district if the school has closed.
  • Social Security Card Replacement  – Learn how to replace your lost or stolen Social Security card.
  • Tax Return  – Request a copy of your federal tax return from the Internal Revenue Service (IRS).

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The 2012 Tax Amendment

2012 tax amendment Publication 600 - Additional Material Table of Contents Please click here for the text description of the image. 2012 tax amendment Electronic Filing (E-file) Please click here for the text description of the image. 2012 tax amendment Electronic Filing (e-file) This image is too large to be displayed in the current screen. 2012 tax amendment Please click the link to view the image. 2012 tax amendment Electronic Filing (e-file) Please click here for the text description of the image. 2012 tax amendment Electronic Filing (e-file) Prev  Up     Home   More Online Publications