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Form 1040a Instructions 2012

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Form 1040a Instructions 2012

Form 1040a instructions 2012 Publication 554 - Introductory Material Table of Contents What's New Reminders IntroductionVolunteer Income Tax Assistance and Tax Counseling for the Elderly. Form 1040a instructions 2012 Ordering forms and publications. Form 1040a instructions 2012 Tax questions. Form 1040a instructions 2012 What's New Alternative minimum tax exemption increased. Form 1040a instructions 2012  The AMT exemption amount has increased to $51,900 ($80,800 if married filing jointly or qualifying widow(er); $40,400 if married filing separately). Form 1040a instructions 2012 Earned income credit. Form 1040a instructions 2012  The maximum amount of income you can earn and still get the credit has increased. Form 1040a instructions 2012 You may be able to take the credit if you earn less than: $14,340 ($19,680 if married filing jointly), do not have a qualifying child, and are at least 25 years old and under 65, $37,870 ($43,210 if married filing jointly), and you have one qualifying child, $43,038 ($48,378 if married filing jointly), and you have two qualifying children, or $46,227 ($51,567 if married filing jointly), and you have three or more qualifying children. Form 1040a instructions 2012 For more information, see Earned Income Credit , later. Form 1040a instructions 2012 Exemption phaseout. Form 1040a instructions 2012  You lose at least part of the benefit of your exemptions if your adjusted gross income is above a certain amount. Form 1040a instructions 2012 For 2013, the phaseout begins at $150,000 for married individuals filing separate returns; $250,000 for single individuals; $275,000 for heads of household; and $300,000 for married individuals filing joint returns or qualifying widow(er)s. Form 1040a instructions 2012 For more information, see Phaseout of Exemptions in Publication 501. Form 1040a instructions 2012 Limit on itemized deductions. Form 1040a instructions 2012   Beginning January 1, 2013, itemized deductions for taxpayers with adjusted gross incomes above $150,000 may be reduced. Form 1040a instructions 2012 See Overall limitation , later. Form 1040a instructions 2012 Medical and dental expenses. Form 1040a instructions 2012   Beginning January 1, 2013, taxpayers 65 and older can deduct only the part of their medical and dental expenses that exceed 7. Form 1040a instructions 2012 5% of their adjusted gross income (10% for taxpayers under 65). Form 1040a instructions 2012 Same-sex marriages. Form 1040a instructions 2012  If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or married filing separately filing status on your 2013 return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage. Form 1040a instructions 2012 For more information, see Publication 501. Form 1040a instructions 2012 Reminders Future developments. Form 1040a instructions 2012  For the latest information about developments related to Publication 554, such as legislation enacted after it was published, go to www. Form 1040a instructions 2012 irs. Form 1040a instructions 2012 gov/pub554. Form 1040a instructions 2012 Tax return preparers. Form 1040a instructions 2012  Choose your preparer carefully. Form 1040a instructions 2012 If you pay someone to prepare your return, the preparer is required, under the law, to sign the return and fill in the other blanks in the Paid Preparer's area of your return. Form 1040a instructions 2012 Remember, however, that you are still responsible for the accuracy of every item entered on your return. Form 1040a instructions 2012 If there is any underpayment, you are responsible for paying it, plus any interest and penalty that may be due. Form 1040a instructions 2012 Sale of home by surviving spouse. Form 1040a instructions 2012  If you are an unmarried widow or widower, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home. Form 1040a instructions 2012 For more information, see Sale of Home , later. Form 1040a instructions 2012 Third party designee. Form 1040a instructions 2012  You can check the “Yes” box in the Third Party Designee area of your return to authorize the IRS to discuss your return with your preparer, a friend, family member, or any other person you choose. Form 1040a instructions 2012 This allows the IRS to call the person you identified as your designee to answer any questions that may arise during the processing of your return. Form 1040a instructions 2012 It also allows your designee to perform certain actions. Form 1040a instructions 2012 See your income tax return instructions for details. Form 1040a instructions 2012 Employment tax withholding. Form 1040a instructions 2012  Your wages are subject to withholding for income tax, social security tax, and Medicare tax even if you are receiving social security benefits. Form 1040a instructions 2012 Photographs of missing children. Form 1040a instructions 2012  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Form 1040a instructions 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Form 1040a instructions 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Form 1040a instructions 2012 Introduction The purpose of this publication is to provide a general overview of selected topics that are of interest to older taxpayers. Form 1040a instructions 2012 The publication will help you determine if you need to file a return and, if so, what items to report on your return. Form 1040a instructions 2012 Each topic is discussed only briefly, so you will find references to other free IRS publications that provide more detail on these topics if you need it. Form 1040a instructions 2012 Table I has a list of questions you may have about filing your federal tax return. Form 1040a instructions 2012 To the right of each question is the location of the answer in this publication. Form 1040a instructions 2012 Also, at the back of this publication there is an index to help you search for the topic you need. Form 1040a instructions 2012 While most federal income tax laws apply equally to all taxpayers, regardless of age, there are some provisions that give special treatment to older taxpayers. Form 1040a instructions 2012 The following are some examples. Form 1040a instructions 2012 Higher gross income threshold for filing. Form 1040a instructions 2012 You must be age 65 or older at the end of the year to get this benefit. Form 1040a instructions 2012 You are considered age 65 on the day before your 65th birthday. Form 1040a instructions 2012 Therefore, you are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Form 1040a instructions 2012 Higher standard deduction. Form 1040a instructions 2012 If you do not itemize deductions, you are entitled to a higher standard deduction if you are age 65 or older at the end of the year. Form 1040a instructions 2012 You are considered age 65 at the end of the year if your 65th birthday is on or before January 1 of the following year. Form 1040a instructions 2012 Credit for the elderly or the disabled. Form 1040a instructions 2012 If you qualify, you may benefit from the credit for the elderly or the disabled. Form 1040a instructions 2012 To determine if you qualify and how to figure this credit, see Credit for the Elderly or the Disabled , later. Form 1040a instructions 2012 Return preparation assistance. Form 1040a instructions 2012   The IRS wants to make it easier for you to file your federal tax return. Form 1040a instructions 2012 You may find it helpful to visit a Volunteer Income Tax Assistance (VITA), Tax Counseling for the Elderly (TCE), or American Association of Retired Persons (AARP) Tax-Aide site near you. Form 1040a instructions 2012 Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Form 1040a instructions 2012   These programs provide free help for low-income taxpayers and taxpayers age 60 or older to fill in and file their returns. Form 1040a instructions 2012 For the VITA/TCE site nearest you, contact your local IRS office. Form 1040a instructions 2012 For more information, see Free help with your tax return under How To Get Tax Help. Form 1040a instructions 2012   For the location of an AARP Tax-Aide site in your community, call 1-888-227-7669. Form 1040a instructions 2012 When asked, be ready to press in or speak your 5-digit ZIP code. Form 1040a instructions 2012 Or, you can visit their website on the Internet at www. Form 1040a instructions 2012 aarp. Form 1040a instructions 2012 org/money/taxaide. Form 1040a instructions 2012 Comments and suggestions. Form 1040a instructions 2012   We welcome your comments about this publication and your suggestions for future editions. Form 1040a instructions 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Form 1040a instructions 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Form 1040a instructions 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Form 1040a instructions 2012   You can send your comments from www. Form 1040a instructions 2012 irs. Form 1040a instructions 2012 gov/formspubs/. Form 1040a instructions 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications. Form 1040a instructions 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Form 1040a instructions 2012 Ordering forms and publications. Form 1040a instructions 2012   Visit www. Form 1040a instructions 2012 irs. Form 1040a instructions 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 business days after your request is received. Form 1040a instructions 2012 Internal Revenue Service 1201 N. Form 1040a instructions 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Form 1040a instructions 2012   If you have a tax question, check the information available on IRS. Form 1040a instructions 2012 gov or call 1-800-829-1040. Form 1040a instructions 2012 We cannot answer tax questions sent to either of the above addresses. Form 1040a instructions 2012 Table I. Form 1040a instructions 2012 What You Should Know About Federal Taxes Note. Form 1040a instructions 2012 The following is a list of questions you may have about filling out your federal income tax return. Form 1040a instructions 2012  To the right of each question is the location of the answer in this publication. Form 1040a instructions 2012 What I Should Know Where To Find the Answer Do I need to file a return? See chapter 1. Form 1040a instructions 2012 Is my income taxable or nontaxable?  If it is nontaxable, must I still report it? See chapter 2. Form 1040a instructions 2012 How do I report benefits I received from the Social Security Administration or the Railroad Retirement Board?  Are these benefits taxable? See Social Security and Equivalent Railroad Retirement Benefits in chapter 2. Form 1040a instructions 2012 Must I report the sale of my home?  If I had a gain, is any part of it taxable? See Sale of Home in chapter 2. Form 1040a instructions 2012 What are some of the items that I can deduct to reduce my income? See chapters 3 and 4. Form 1040a instructions 2012 How do I report the amounts I set aside for my IRA? See Individual Retirement Arrangement (IRA) Contributions and Deductions in chapter 3. Form 1040a instructions 2012 Would it be better for me to claim the standard deduction or itemize my deductions? See chapter 4. Form 1040a instructions 2012 What are some of the credits I can claim to reduce my tax? See chapter 5 for discussions on the credit for the elderly or the disabled, the child and dependent care credit, and the earned income credit. Form 1040a instructions 2012 Must I make estimated tax payments? See chapter 6. Form 1040a instructions 2012 How do I contact the IRS or get more information? See chapter 7. Form 1040a instructions 2012 Prev  Up  Next   Home   More Online Publications
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Transitions is our new public service announcement being broadcast on television stations across the country.

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Transitions Transcript:

Announcer:

[Man puts suitcase on top of car] Travel advisories to

[Inflated blue gorilla holding "Open" sign] small business loans

[Overhead shot of man putting a golf ball]Retirement savings to

[Pharmacist pushing pill into box] Medicare coverage

[Man swiping credit card to pay] ID theft protection to

[Woman in skirt walks with letter to representative]contacting elected officials

[Shot of the library] Student loans to

[Opening a laptop] taxes online

[USA.gov homepage] Whether you have information to get or ideas to give

[Someone typing idea into text box] USA.gov is the official place to connect with your government.

[Women slides car seat back] From surplus car auctions to

[Women pushes back her desk chair] finding a new job

[Smart phone with USA.gov on screen] our new mobile apps wil keep you updated on the go.

[Scene from wedding reception] So from marriage records to

[View of Eiffel Tower] passport applications

[Veteran takes off his hat] veterans' benefits to

[Mom holds a baby] birth certificates

[Drawing on a napkin] patent applications to

[Energy effecient light bulb] energy-saving ideas

[Person returns package at post office] product recalls to

[Person takes box out of moving truck] home-buying tips

[Overhead shot of busy intersection] check out USA.gov.

[USA.gov logo] Because the country runs better when we stay connected.

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You, my friend have connections in government. Yes, you -- USA.gov. The official source of government information on thousands of topics. And like any good connection, there's no telling where it can take you.

Why one day you're getting student loan information, next thing you know, you need job-hunting tips. Today's road construction info could have you searching for telecommuting ideas tomorrow.

The more you use USA.gov, the more uses you'll find for it. Passport applications, for example. They've been known to lead to a sudden interest in travel advisories. Our new mobile apps will even update you on the go.

So whether you have information to get or ideas to give your government, check out USA.gov. Who knows, lottery results today could lead to retirement planning tomorrow.

USA.gov. With the right connections, there's no telling where you can go.

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The Form 1040a Instructions 2012

Form 1040a instructions 2012 Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Form 1040a instructions 2012 20% withholding, Other withholding rules. Form 1040a instructions 2012 5-year rule, 5-year rule. Form 1040a instructions 2012 , Death before required beginning date. Form 1040a instructions 2012 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. Form 1040a instructions 2012 Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). Form 1040a instructions 2012 , Modified AGI. Form 1040a instructions 2012 (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Form 1040a instructions 2012 Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Form 1040a instructions 2012 Required minimum distributions, Distributions after the required beginning date. Form 1040a instructions 2012 Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Form 1040a instructions 2012 Annuity contracts, Annuity or endowment contracts. Form 1040a instructions 2012 Borrowing on, Borrowing on an annuity contract. Form 1040a instructions 2012 Distribution from insurance company, Annuity distributions from an insurance company. Form 1040a instructions 2012 Distribution from IRA account, Distribution of an annuity contract from your IRA account. Form 1040a instructions 2012 Early distributions, Annuity. Form 1040a instructions 2012 Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Form 1040a instructions 2012 Roth IRAs, Basis of distributed property. Form 1040a instructions 2012 Traditional IRAs, Cost basis. Form 1040a instructions 2012 Beginning date, required, Distributions after the required beginning date. Form 1040a instructions 2012 Beneficiaries, IRA Beneficiaries, Death before required beginning date. Form 1040a instructions 2012 Change of, Change of beneficiary. Form 1040a instructions 2012 Death of beneficiary, Death of a beneficiary. Form 1040a instructions 2012 Early distributions to, Beneficiary. Form 1040a instructions 2012 Individual as, Beneficiary an individual. Form 1040a instructions 2012 More than one, More than one beneficiary. Form 1040a instructions 2012 , Multiple individual beneficiaries. Form 1040a instructions 2012 Not an individual, Beneficiary not an individual. Form 1040a instructions 2012 Roth IRAs, Distributions to beneficiaries. Form 1040a instructions 2012 Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Form 1040a instructions 2012 Bond purchase plans Rollovers from, Rollover from bond purchase plan. Form 1040a instructions 2012 Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Form 1040a instructions 2012 , Brokers' commissions. Form 1040a instructions 2012 C Change in marital status, Change in marital status. Form 1040a instructions 2012 Change of beneficiary, Change of beneficiary. Form 1040a instructions 2012 Charitable distributions, qualified, Qualified charitable distributions. Form 1040a instructions 2012 Collectibles, Investment in Collectibles, Collectibles. Form 1040a instructions 2012 Community property, Community property laws. Form 1040a instructions 2012 Compensation Alimony, Alimony and separate maintenance. Form 1040a instructions 2012 Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Form 1040a instructions 2012 Self-employment, Self-employment loss. Form 1040a instructions 2012 Wages, salaries, etc. Form 1040a instructions 2012 , Wages, salaries, etc. Form 1040a instructions 2012 Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Form 1040a instructions 2012 Contribution limits More than one IRA, More than one IRA. Form 1040a instructions 2012 Contributions Designating the year, Designating year for which contribution is made. Form 1040a instructions 2012 Distributions in same year as, Both contributions for 2013 and distributions in 2013. Form 1040a instructions 2012 Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Form 1040a instructions 2012 Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Form 1040a instructions 2012 Qualified reservist repayments, Qualified reservist repayments. Form 1040a instructions 2012 Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Form 1040a instructions 2012 Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Form 1040a instructions 2012 SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. Form 1040a instructions 2012 To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Form 1040a instructions 2012 D Death of beneficiary, Death of a beneficiary. Form 1040a instructions 2012 Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. Form 1040a instructions 2012 Defined contribution plans, Defined contribution plan. Form 1040a instructions 2012 Disabilities, persons with Early distributions to, Disabled. Form 1040a instructions 2012 Distributions After required beginning date, Distributions after the required beginning date. Form 1040a instructions 2012 Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Form 1040a instructions 2012 Delivered outside U. Form 1040a instructions 2012 S. Form 1040a instructions 2012 , IRA distributions delivered outside the United States. Form 1040a instructions 2012 Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Form 1040a instructions 2012 From individual retirement annuities, Distributions from individual retirement annuities. Form 1040a instructions 2012 Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Form 1040a instructions 2012 Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Form 1040a instructions 2012 Qualified HSA funding, One-time qualified HSA funding distribution. Form 1040a instructions 2012 Qualified reservist, Qualified reservist distributions. Form 1040a instructions 2012 Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. Form 1040a instructions 2012 SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Form 1040a instructions 2012 Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Form 1040a instructions 2012 (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Form 1040a instructions 2012 Disability exception, Disabled. Form 1040a instructions 2012 First-time homebuyers, exception, First home. Form 1040a instructions 2012 Higher education expenses, exception, Higher education expenses. Form 1040a instructions 2012 Medical insurance, exception, Medical insurance. Form 1040a instructions 2012 Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. Form 1040a instructions 2012 Education expenses, Higher education expenses. Form 1040a instructions 2012 Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Form 1040a instructions 2012 Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. Form 1040a instructions 2012 Defined contribution plans, Defined contribution plan. Form 1040a instructions 2012 Effect of modified AGI on deduction (Table 1-2), Table 1-2. Form 1040a instructions 2012 Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. Form 1040a instructions 2012 Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Form 1040a instructions 2012 Deduction for inherited IRAs, Federal estate tax deduction. Form 1040a instructions 2012 Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Form 1040a instructions 2012 Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Form 1040a instructions 2012 Deducted in earlier year, Excess contribution deducted in an earlier year. Form 1040a instructions 2012 Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Form 1040a instructions 2012 Recharacterizing, Recharacterizing excess contributions. Form 1040a instructions 2012 Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. Form 1040a instructions 2012 Federal judges, Federal judges. Form 1040a instructions 2012 Fiduciaries Prohibited transactions, Fiduciary. Form 1040a instructions 2012 Filing before IRA contribution is made, Filing before a contribution is made. Form 1040a instructions 2012 Filing status, Filing Status Deduction phaseout and, Filing status. Form 1040a instructions 2012 Firefighters, volunteer, Volunteer firefighters. Form 1040a instructions 2012 First-time homebuyers, First home. Form 1040a instructions 2012 Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Form 1040a instructions 2012 , Form 1040NR. Form 1040a instructions 2012 Form 1040A Modified AGI calculation from, Form 1040A. Form 1040a instructions 2012 Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Form 1040a instructions 2012 Letter codes used on, Letter codes. Form 1040a instructions 2012 Number codes used on, Number codes. Form 1040a instructions 2012 Withdrawal of excess contribution, Form 1099-R. Form 1040a instructions 2012 Form 5329, Additional 10% tax, Reporting the tax. Form 1040a instructions 2012 , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Form 1040a instructions 2012 Form 8606, Form 8606. Form 1040a instructions 2012 , Form 8606. Form 1040a instructions 2012 , Reporting your nontaxable distribution on Form 8606. Form 1040a instructions 2012 , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Form 1040a instructions 2012 Form 8880, How to figure and report the credit. Form 1040a instructions 2012 Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Form 1040a instructions 2012 Frozen deposits, Frozen deposit. Form 1040a instructions 2012 Full-time student Retirement savings contributions credit, Full-time student. Form 1040a instructions 2012 H Help (see Tax help) Higher education expenses, Higher education expenses. Form 1040a instructions 2012 How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Form 1040a instructions 2012 HSA funding distributions, qualified, One-time qualified HSA funding distribution. Form 1040a instructions 2012 I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Form 1040a instructions 2012 Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Form 1040a instructions 2012 Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. Form 1040a instructions 2012 Inherited IRAs, What if You Inherit an IRA?, More information. Form 1040a instructions 2012 Rollovers, Inherited IRAs. Form 1040a instructions 2012 Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Form 1040a instructions 2012 Exception, Exception. Form 1040a instructions 2012 K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Form 1040a instructions 2012 Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Form 1040a instructions 2012 L Last-in first-out rule, Last-in first-out rule. Form 1040a instructions 2012 Life expectancy, Life expectancy. Form 1040a instructions 2012 Life insurance, Life insurance contract. Form 1040a instructions 2012 Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Form 1040a instructions 2012 Matching contributions (SIMPLE), Matching contributions. Form 1040a instructions 2012 Medical expenses, unreimbursed, Unreimbursed medical expenses. Form 1040a instructions 2012 Medical insurance, Medical insurance. Form 1040a instructions 2012 Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Form 1040a instructions 2012 Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Form 1040a instructions 2012 Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Form 1040a instructions 2012 Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Form 1040a instructions 2012 Effect on contribution amount (Table 2-1), Table 2-1. Form 1040a instructions 2012 Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Form 1040a instructions 2012 More than one IRA, More than one IRA. Form 1040a instructions 2012 Recharacterization, More than one IRA. Form 1040a instructions 2012 Required minimum distribution, More than one IRA. Form 1040a instructions 2012 N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Form 1040a instructions 2012 Failure to report, Failure to report nondeductible contributions. Form 1040a instructions 2012 Overstatement penalty, Penalty for overstatement. Form 1040a instructions 2012 Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Form 1040a instructions 2012 Rollovers, Rollover notice. Form 1040a instructions 2012 P Partial rollovers, Partial rollovers. Form 1040a instructions 2012 , Partial rollover. Form 1040a instructions 2012 Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Form 1040a instructions 2012 Early distributions, Early Distributions, Nondeductible contributions. Form 1040a instructions 2012 Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Form 1040a instructions 2012 Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Form 1040a instructions 2012 Failure to file Form 8606, Penalty for failure to file Form 8606. Form 1040a instructions 2012 Overstatement of nondeductible contributions, Penalty for overstatement. Form 1040a instructions 2012 Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Form 1040a instructions 2012 Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. Form 1040a instructions 2012 Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Form 1040a instructions 2012 Taxes on, Taxes on prohibited transactions. Form 1040a instructions 2012 Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Form 1040a instructions 2012 Qualified domestic relations orders (QDROs), Qualified domestic relations order. Form 1040a instructions 2012 Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Form 1040a instructions 2012 Receivership distributions, Receivership distributions. Form 1040a instructions 2012 Recharacterization, Recharacterizations, More than one IRA. Form 1040a instructions 2012 Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Form 1040a instructions 2012 Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. Form 1040a instructions 2012 Timing of, Timing. Form 1040a instructions 2012 Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. Form 1040a instructions 2012 Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Form 1040a instructions 2012 From IRAs, Reporting rollovers from IRAs. Form 1040a instructions 2012 Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Form 1040a instructions 2012 Required beginning date, Distributions after the required beginning date. Form 1040a instructions 2012 Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Form 1040a instructions 2012 Distribution period, Distribution period. Form 1040a instructions 2012 During lifetime, Distributions during your lifetime. Form 1040a instructions 2012 Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. Form 1040a instructions 2012 Installments allowed, Installments allowed. Form 1040a instructions 2012 More than one IRA, More than one IRA. Form 1040a instructions 2012 Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Form 1040a instructions 2012 Reservists, Reservists. Form 1040a instructions 2012 Qualified reservist distribution, Qualified reservist distributions. Form 1040a instructions 2012 Qualified reservist repayments, Qualified reservist repayments. Form 1040a instructions 2012 Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Form 1040a instructions 2012 Rollovers, Rollovers, Reporting rollovers from employer plans. Form 1040a instructions 2012 Airline payments, Rollover of Airline Payments Amount, Amount. Form 1040a instructions 2012 Choosing an option (Table 1-5), Table 1-5. Form 1040a instructions 2012 Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Form 1040a instructions 2012 Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Form 1040a instructions 2012 Direct rollover option, Direct rollover option. Form 1040a instructions 2012 Extension of period, Extension of rollover period. Form 1040a instructions 2012 From bond purchase plan, Rollover from bond purchase plan. Form 1040a instructions 2012 From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. Form 1040a instructions 2012 From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. Form 1040a instructions 2012 Inherited IRAs, Inherited IRAs. Form 1040a instructions 2012 Nonspouse beneficiary, Rollover by nonspouse beneficiary. Form 1040a instructions 2012 Notice, Rollover notice. Form 1040a instructions 2012 Partial, Partial rollovers. Form 1040a instructions 2012 , Partial rollover. Form 1040a instructions 2012 SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. Form 1040a instructions 2012 Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Form 1040a instructions 2012 To traditional IRA, Kinds of rollovers to a traditional IRA. Form 1040a instructions 2012 Waiting period between, Waiting period between rollovers. Form 1040a instructions 2012 , No waiting period between rollovers. Form 1040a instructions 2012 Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. Form 1040a instructions 2012 Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Form 1040a instructions 2012 Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Form 1040a instructions 2012 Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Form 1040a instructions 2012 , Recharacterizing to a SEP IRA or SIMPLE IRA. Form 1040a instructions 2012 , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. Form 1040a instructions 2012 Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Form 1040a instructions 2012 Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. Form 1040a instructions 2012 Income of, Self-employment income. Form 1040a instructions 2012 SIMPLE plans, Self-employed individual. Form 1040a instructions 2012 SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Form 1040a instructions 2012 Separated taxpayers Filing status of, Lived apart from spouse. Form 1040a instructions 2012 Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. Form 1040a instructions 2012 SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Form 1040a instructions 2012 Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Form 1040a instructions 2012 Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Form 1040a instructions 2012 Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Form 1040a instructions 2012 Self-employed persons, Self-employed individual. Form 1040a instructions 2012 SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Form 1040a instructions 2012 , Traditional IRA mistakenly moved to SIMPLE IRA. Form 1040a instructions 2012 Two-year rule, Two-year rule. Form 1040a instructions 2012 Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. Form 1040a instructions 2012 Retirement savings contributions credit, Full-time student. Form 1040a instructions 2012 Surviving spouse, Surviving spouse. Form 1040a instructions 2012 , Surviving spouse. Form 1040a instructions 2012 Rollovers by, Distributions received by a surviving spouse. Form 1040a instructions 2012 T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Form 1040a instructions 2012 Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Form 1040a instructions 2012 Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Form 1040a instructions 2012 Effect of Modified AGI on Roth IRA Contribution Rollover vs. Form 1040a instructions 2012 direct payment to taxpayer (Table 1-5), Table 1-5. Form 1040a instructions 2012 Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Form 1040a instructions 2012 Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Form 1040a instructions 2012 Tax help, How To Get Tax Help Tax year, Tax year. Form 1040a instructions 2012 Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Form 1040a instructions 2012 Traditional IRAs, Traditional IRAs, Form 5329 not required. Form 1040a instructions 2012 Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. Form 1040a instructions 2012 To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Form 1040a instructions 2012 Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Form 1040a instructions 2012 Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. Form 1040a instructions 2012 Loss of IRA status, Loss of IRA status. Form 1040a instructions 2012 Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Form 1040a instructions 2012 , Traditional IRA mistakenly moved to SIMPLE IRA. Form 1040a instructions 2012 Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. Form 1040a instructions 2012 Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. Form 1040a instructions 2012 , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Form 1040a instructions 2012 Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Form 1040a instructions 2012 Trustees' fees, Trustees' fees. Form 1040a instructions 2012 , Trustees' fees. Form 1040a instructions 2012 Trusts As beneficiary, Trust as beneficiary. Form 1040a instructions 2012 TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Form 1040a instructions 2012 U Unreimbursed medical expenses, Unreimbursed medical expenses. Form 1040a instructions 2012 V Volunteer firefighters, Volunteer firefighters. Form 1040a instructions 2012 W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. Form 1040a instructions 2012 Direct rollover option, Withholding. Form 1040a instructions 2012 Eligible rollover distribution paid to taxpayer, Withholding requirement. Form 1040a instructions 2012 Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Form 1040a instructions 2012 Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Form 1040a instructions 2012 Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Form 1040a instructions 2012 Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications