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Form 1040a Instructions 2012

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Form 1040a Instructions 2012

Form 1040a instructions 2012 10. Form 1040a instructions 2012   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. Form 1040a instructions 2012 Adjusted gross income. Form 1040a instructions 2012 Distributions received by spouse. Form 1040a instructions 2012 Testing period. Form 1040a instructions 2012 If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Form 1040a instructions 2012 This credit could reduce the federal income tax you pay dollar for dollar. Form 1040a instructions 2012 Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. Form 1040a instructions 2012 You are not under age 18. Form 1040a instructions 2012 You are not a full-time student (explained next). Form 1040a instructions 2012 No one else, such as your parent(s), claims an exemption for you on their tax return. Form 1040a instructions 2012 Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. Form 1040a instructions 2012 Full-time student. Form 1040a instructions 2012   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Form 1040a instructions 2012 You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. Form 1040a instructions 2012 Adjusted gross income. Form 1040a instructions 2012   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. Form 1040a instructions 2012 However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Form 1040a instructions 2012 Eligible contributions. Form 1040a instructions 2012   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Form 1040a instructions 2012 They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. Form 1040a instructions 2012 For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Form 1040a instructions 2012 Reducing eligible contributions. Form 1040a instructions 2012   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. Form 1040a instructions 2012 Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Form 1040a instructions 2012      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Form 1040a instructions 2012 Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Form 1040a instructions 2012 Loans from a qualified employer plan treated as a distribution. Form 1040a instructions 2012 Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Form 1040a instructions 2012 Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Form 1040a instructions 2012 Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Form 1040a instructions 2012 Distributions from a military retirement plan. Form 1040a instructions 2012 Distributions received by spouse. Form 1040a instructions 2012   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Form 1040a instructions 2012 Testing period. Form 1040a instructions 2012   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. Form 1040a instructions 2012 Example. Form 1040a instructions 2012 You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Form 1040a instructions 2012 You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. Form 1040a instructions 2012 Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Form 1040a instructions 2012 You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Form 1040a instructions 2012 You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. Form 1040a instructions 2012 Maximum eligible contributions. Form 1040a instructions 2012   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Form 1040a instructions 2012 Effect on other credits. Form 1040a instructions 2012   The amount of this credit will not change the amount of your refundable tax credits. Form 1040a instructions 2012 A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Form 1040a instructions 2012 Maximum credit. Form 1040a instructions 2012   This is a nonrefundable credit. Form 1040a instructions 2012 The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. Form 1040a instructions 2012 If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. Form 1040a instructions 2012 How to figure and report the credit. Form 1040a instructions 2012   The amount of the credit you can get is based on the contributions you make and your credit rate. Form 1040a instructions 2012 The credit rate can be as low as 10% or as high as 50%. Form 1040a instructions 2012 Your credit rate depends on your income and your filing status. Form 1040a instructions 2012 See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. Form 1040a instructions 2012   The maximum contribution taken into account is $2,000 per person. Form 1040a instructions 2012 On a joint return, up to $2,000 is taken into account for each spouse. Form 1040a instructions 2012   Figure the credit on Form 8880. Form 1040a instructions 2012 Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. Form 1040a instructions 2012 Prev  Up  Next   Home   More Online Publications
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The Form 1040a Instructions 2012

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