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2012 Tax Form 1040a

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2012 Tax Form 1040a

2012 tax form 1040a 3. 2012 tax form 1040a   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. 2012 tax form 1040a Traditional IRA mistakenly moved to SIMPLE IRA. 2012 tax form 1040a When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). 2012 tax form 1040a It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. 2012 tax form 1040a Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). 2012 tax form 1040a This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. 2012 tax form 1040a See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. 2012 tax form 1040a If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. 2012 tax form 1040a See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. 2012 tax form 1040a What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. 2012 tax form 1040a See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. 2012 tax form 1040a A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. 2012 tax form 1040a These contributions are called salary reduction contributions. 2012 tax form 1040a All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. 2012 tax form 1040a The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. 2012 tax form 1040a Contributions are made on behalf of eligible employees. 2012 tax form 1040a (See Eligible Employees below. 2012 tax form 1040a ) Contributions are also subject to various limits. 2012 tax form 1040a (See How Much Can Be Contributed on Your Behalf , later. 2012 tax form 1040a ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. 2012 tax form 1040a See How Are Contributions Made , later. 2012 tax form 1040a You may be able to claim a credit for contributions to your SIMPLE plan. 2012 tax form 1040a For more information, see chapter 4. 2012 tax form 1040a Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. 2012 tax form 1040a Self-employed individual. 2012 tax form 1040a   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. 2012 tax form 1040a Excludable employees. 2012 tax form 1040a   Your employer can exclude the following employees from participating in the SIMPLE plan. 2012 tax form 1040a Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). 2012 tax form 1040a Employees who are nonresident aliens and received no earned income from sources within the United States. 2012 tax form 1040a Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. 2012 tax form 1040a Compensation. 2012 tax form 1040a   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. 2012 tax form 1040a Wages, tips, and other pay from your employer that is subject to income tax withholding. 2012 tax form 1040a Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. 2012 tax form 1040a Self-employed individual compensation. 2012 tax form 1040a   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. 2012 tax form 1040a   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. 2012 tax form 1040a How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. 2012 tax form 1040a They are made on your behalf by your employer. 2012 tax form 1040a Your employer must also make either matching contributions or nonelective contributions. 2012 tax form 1040a Salary reduction contributions. 2012 tax form 1040a   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). 2012 tax form 1040a You can choose to cancel the election at any time during the year. 2012 tax form 1040a   Salary reduction contributions are also referred to as “elective deferrals. 2012 tax form 1040a ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. 2012 tax form 1040a Matching contributions. 2012 tax form 1040a   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. 2012 tax form 1040a See How Much Can Be Contributed on Your Behalf below. 2012 tax form 1040a These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. 2012 tax form 1040a These contributions are referred to as matching contributions. 2012 tax form 1040a   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. 2012 tax form 1040a Nonelective contributions. 2012 tax form 1040a   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. 2012 tax form 1040a These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. 2012 tax form 1040a   One of the requirements your employer must satisfy is notifying the employees that the election was made. 2012 tax form 1040a For other requirements that your employer must satisfy, see chapter 3 of Publication 560. 2012 tax form 1040a How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. 2012 tax form 1040a Salary reduction contributions limit. 2012 tax form 1040a   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. 2012 tax form 1040a The limitation remains at $12,000 for 2014. 2012 tax form 1040a If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. 2012 tax form 1040a You, not your employer, are responsible for monitoring compliance with these limits. 2012 tax form 1040a Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. 2012 tax form 1040a The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. 2012 tax form 1040a $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. 2012 tax form 1040a The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. 2012 tax form 1040a The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. 2012 tax form 1040a Matching employer contributions limit. 2012 tax form 1040a   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. 2012 tax form 1040a These matching contributions cannot be more than 3% of your compensation for the calendar year. 2012 tax form 1040a See Matching contributions less than 3% below. 2012 tax form 1040a Example 1. 2012 tax form 1040a In 2013, Joshua was a participant in his employer's SIMPLE plan. 2012 tax form 1040a His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). 2012 tax form 1040a Instead of taking it all in cash, Joshua elected to have 12. 2012 tax form 1040a 5% of his weekly pay ($100) contributed to his SIMPLE IRA. 2012 tax form 1040a For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. 2012 tax form 1040a Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. 2012 tax form 1040a Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). 2012 tax form 1040a Example 2. 2012 tax form 1040a Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. 2012 tax form 1040a 94% of his weekly pay contributed to his SIMPLE IRA. 2012 tax form 1040a In this example, Joshua's salary reduction contributions for the year (2. 2012 tax form 1040a 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). 2012 tax form 1040a Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. 2012 tax form 1040a In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. 2012 tax form 1040a Matching contributions less than 3%. 2012 tax form 1040a   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. 2012 tax form 1040a   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. 2012 tax form 1040a If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. 2012 tax form 1040a Nonelective employer contributions limit. 2012 tax form 1040a   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. 2012 tax form 1040a For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. 2012 tax form 1040a   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. 2012 tax form 1040a Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. 2012 tax form 1040a This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. 2012 tax form 1040a Example 3. 2012 tax form 1040a Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. 2012 tax form 1040a Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. 2012 tax form 1040a In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). 2012 tax form 1040a Traditional IRA mistakenly moved to SIMPLE IRA. 2012 tax form 1040a   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. 2012 tax form 1040a For more information, see Recharacterizations in chapter 1. 2012 tax form 1040a Recharacterizing employer contributions. 2012 tax form 1040a   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. 2012 tax form 1040a SEPs are discussed in chapter 2 of Publication 560. 2012 tax form 1040a SIMPLE plans are discussed in this chapter. 2012 tax form 1040a Converting from a SIMPLE IRA. 2012 tax form 1040a   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . 2012 tax form 1040a    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. 2012 tax form 1040a When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. 2012 tax form 1040a These rules are discussed in chapter 1. 2012 tax form 1040a Your employer cannot restrict you from taking distributions from a SIMPLE IRA. 2012 tax form 1040a Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. 2012 tax form 1040a If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. 2012 tax form 1040a See Additional Tax on Early Distributions, later. 2012 tax form 1040a Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. 2012 tax form 1040a Two-year rule. 2012 tax form 1040a   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. 2012 tax form 1040a The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. 2012 tax form 1040a   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). 2012 tax form 1040a Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. 2012 tax form 1040a If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. 2012 tax form 1040a If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. 2012 tax form 1040a Prev  Up  Next   Home   More Online Publications
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The 2012 Tax Form 1040a

2012 tax form 1040a Index A Absence, temporary, Temporary absences. 2012 tax form 1040a Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. 2012 tax form 1040a , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. 2012 tax form 1040a No exemption for spouse, Alimony paid. 2012 tax form 1040a Annual exclusion, gift tax, Annual exclusion. 2012 tax form 1040a Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. 2012 tax form 1040a Considered unmarried, Unmarried persons. 2012 tax form 1040a Archer MSA, Archer medical savings account (MSA). 2012 tax form 1040a Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. 2012 tax form 1040a Benefits paid under QDROs, Benefits paid to a child or other dependent. 2012 tax form 1040a , Benefits paid to a spouse or former spouse. 2012 tax form 1040a Birth of dependent, Death or birth. 2012 tax form 1040a C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. 2012 tax form 1040a Child support Alimony, difference from, Child support. 2012 tax form 1040a Clearly associated with contingency, Clearly associated with a contingency. 2012 tax form 1040a Contingency relating to child, Contingency relating to your child. 2012 tax form 1040a Payment specifically designated as, Specifically designated as child support. 2012 tax form 1040a Child support under pre-1985 agreement, Child support under pre-1985 agreement. 2012 tax form 1040a Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. 2012 tax form 1040a Claiming parent, when child is head of household, Special rule for parent. 2012 tax form 1040a Custody of, Custodial parent and noncustodial parent. 2012 tax form 1040a Death of child Head of household, qualifying person to file as, Death or birth. 2012 tax form 1040a Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. 2012 tax form 1040a States, Community property states. 2012 tax form 1040a Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. 2012 tax form 1040a Nondeductible expenses, Nondeductible expenses. 2012 tax form 1040a Custody of child, Custodial parent and noncustodial parent. 2012 tax form 1040a D Death of dependent, Death or birth. 2012 tax form 1040a Death of recipient spouse. 2012 tax form 1040a , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. 2012 tax form 1040a Deductions Alimony paid, Deducting alimony paid. 2012 tax form 1040a Alimony recapture, Deducting the recapture. 2012 tax form 1040a Limits on IRAs, IRA contribution and deduction limits. 2012 tax form 1040a Marital, Marital deduction. 2012 tax form 1040a Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. 2012 tax form 1040a Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. 2012 tax form 1040a Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. 2012 tax form 1040a Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. 2012 tax form 1040a Invalid, Invalid decree. 2012 tax form 1040a Unmarried persons, Unmarried persons. 2012 tax form 1040a Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. 2012 tax form 1040a Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. 2012 tax form 1040a Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. 2012 tax form 1040a Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. 2012 tax form 1040a Filing status, Filing Status, More information. 2012 tax form 1040a Head of household, Requirements. 2012 tax form 1040a Form 1040 Deducting alimony paid, Deducting alimony paid. 2012 tax form 1040a Reporting alimony received, Reporting alimony received. 2012 tax form 1040a Form 1040X Annulment, decree of, Unmarried persons. 2012 tax form 1040a Form 8332 Release of exemption to noncustodial parent, Written declaration. 2012 tax form 1040a Form 8379 Injured spouse, Injured spouse. 2012 tax form 1040a Form 8857 Innocent spouse relief, Relief from joint liability. 2012 tax form 1040a Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. 2012 tax form 1040a Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. 2012 tax form 1040a , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). 2012 tax form 1040a Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. 2012 tax form 1040a Expenses for, as alimony (Table 4), Table 4. 2012 tax form 1040a Expenses for a Jointly-Owned Home Sale of, Sale of home. 2012 tax form 1040a HSAs (Health savings accounts), Health savings account (HSA). 2012 tax form 1040a I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. 2012 tax form 1040a Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. 2012 tax form 1040a Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. 2012 tax form 1040a Innocent spouse relief, Relief from joint liability. 2012 tax form 1040a Insurance premiums, Life insurance premiums. 2012 tax form 1040a Invalid decree, Invalid decree. 2012 tax form 1040a IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. 2012 tax form 1040a Itemized deductions on separate returns, Itemized deductions. 2012 tax form 1040a ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. 2012 tax form 1040a Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. 2012 tax form 1040a Change to separate return, Separate returns after joint return. 2012 tax form 1040a Divorced taxpayers, Divorced taxpayers. 2012 tax form 1040a Exemption for spouse, Joint return. 2012 tax form 1040a Joint and individual liability, Joint and individual liability. 2012 tax form 1040a Relief from joint liability, Relief from joint liability. 2012 tax form 1040a Signing, Signing a joint return. 2012 tax form 1040a Jointly-owned home Alimony payments for, Payments for jointly-owned home. 2012 tax form 1040a Expenses for, as alimony (Table 4), Table 4. 2012 tax form 1040a Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. 2012 tax form 1040a K Kidnapped child Head of household status and, Kidnapped child. 2012 tax form 1040a L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. 2012 tax form 1040a M Marital community, ending, Ending the Marital Community Marital status, Marital status. 2012 tax form 1040a Married persons, Married persons. 2012 tax form 1040a Medical savings accounts (MSAs), Archer medical savings account (MSA). 2012 tax form 1040a Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. 2012 tax form 1040a MSAs (Medical savings accounts), Archer medical savings account (MSA). 2012 tax form 1040a N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. 2012 tax form 1040a Nonresident aliens Joint returns, Nonresident alien. 2012 tax form 1040a Withholding, Withholding on nonresident aliens. 2012 tax form 1040a P Parent Head of household, claim for, Special rule for parent. 2012 tax form 1040a Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. 2012 tax form 1040a Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. 2012 tax form 1040a , Benefits paid to a spouse or former spouse. 2012 tax form 1040a Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. 2012 tax form 1040a Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. 2012 tax form 1040a Table 2, Table 2. 2012 tax form 1040a Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. 2012 tax form 1040a Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. 2012 tax form 1040a Spouse's debts, applied to, Tax refund applied to spouse's debts. 2012 tax form 1040a Release of exemption to noncustodial parent, Written declaration. 2012 tax form 1040a Revocation, Revocation of release of claim to an exemption. 2012 tax form 1040a Relief from joint liability, Reminders, Relief from joint liability. 2012 tax form 1040a Relief from separate return liability Community income, Relief from liability arising from community property law. 2012 tax form 1040a Reporting requirements Alimony received, Reporting alimony received. 2012 tax form 1040a Returns Amended return required, Unmarried persons. 2012 tax form 1040a Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. 2012 tax form 1040a S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. 2012 tax form 1040a Separate maintenance decrees, Unmarried persons. 2012 tax form 1040a , Divorce or separation instrument. 2012 tax form 1040a , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. 2012 tax form 1040a Community or separate income, Community or separate income. 2012 tax form 1040a Exemption for spouse, Separate return. 2012 tax form 1040a Itemized deductions, Itemized deductions. 2012 tax form 1040a Relief from liability, Relief from liability arising from community property law. 2012 tax form 1040a Separate liability, Separate liability. 2012 tax form 1040a Tax consequences, Separate returns may give you a higher tax. 2012 tax form 1040a Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. 2012 tax form 1040a Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. 2012 tax form 1040a Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. 2012 tax form 1040a Spouse Defined for purposes of alimony, Spouse or former spouse. 2012 tax form 1040a Refund applied to debts, Tax refund applied to spouse's debts. 2012 tax form 1040a Statute of limitations Amended return, Unmarried persons. 2012 tax form 1040a Injured spouse allocation, Injured spouse. 2012 tax form 1040a T Tables and figures Exemption for dependents (Table 3), Table 3. 2012 tax form 1040a Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. 2012 tax form 1040a Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. 2012 tax form 1040a Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. 2012 tax form 1040a Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. 2012 tax form 1040a Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. 2012 tax form 1040a Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. 2012 tax form 1040a Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. 2012 tax form 1040a , Payments to a third party. 2012 tax form 1040a Property settlements, transfers to, Transfers to third parties. 2012 tax form 1040a Tiebreaker rules, Tiebreaker rules. 2012 tax form 1040a TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. 2012 tax form 1040a Unmarried persons, Unmarried persons. 2012 tax form 1040a W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. 2012 tax form 1040a Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. 2012 tax form 1040a Prev  Up     Home   More Online Publications