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2012 Tax Forms Ez

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2012 Tax Forms Ez

2012 tax forms ez Index A Additional Medicare Tax, Step 5. 2012 tax forms ez , Line 18. 2012 tax forms ez Address change, Change of address. 2012 tax forms ez Adjustments to income Estimated tax, Adjustments to income. 2012 tax forms ez Withholding allowances, Adjustments to income (worksheet line 4). 2012 tax forms ez Worksheet instructions, Deductions and Adjustments Worksheet, Net deductions and adjustments (worksheet line 8). 2012 tax forms ez AGI, AGI. 2012 tax forms ez Expected AGI, Expected AGI—Line 1 Aliens Nonresident aliens, Aliens Amended returns, Form Received After Filing, Amended returns. 2012 tax forms ez Annualized estimated tax worksheets, Worksheet 2-9. 2012 tax forms ez 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. 2012 tax forms ez 2014 Annualized Estimated Tax Worksheet(Continued) Annualized - Capital gains, Worksheet 2-12. 2012 tax forms ez 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income, Worksheet 2-13. 2012 tax forms ez 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions, Worksheet 2-10. 2012 tax forms ez 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends, Worksheet 2-12. 2012 tax forms ez 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount, Worksheet 2-11. 2012 tax forms ez 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized income installment method, Annualized Income Installment Method Capital gains worksheet, underpayment penalty, Worksheet 4-1. 2012 tax forms ez 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Form 2210, Schedule AI, Annualized Income Installment Method (Schedule AI) Qualified dividends worksheet, underpayment penalty, Worksheet 4-1. 2012 tax forms ez 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Underpayment penalty, (Schedule AI), Annualized Income Installment Method (Schedule AI) Annuities, Pensions and Annuities Assistance (see Tax help) B Backup withholding, Backup Withholding, Penalties. 2012 tax forms ez Credit against income tax, Backup withholding. 2012 tax forms ez C Capital gains and losses Annualized estimated tax, Tax on net capital gain. 2012 tax forms ez Estimated tax on net capital gain, Tax on net capital gain. 2012 tax forms ez Qualified dividends, Tax on qualified dividends and capital gains. 2012 tax forms ez Casualty and theft losses, Itemized deductions (worksheet line 1). 2012 tax forms ez Waiver of penalty, Waiver of Penalty Change of address, Change of address. 2012 tax forms ez Change of name, Name changed. 2012 tax forms ez Charitable contributions, Itemized deductions (worksheet line 1). 2012 tax forms ez Child and dependent care credit Personal Allowances Worksheet (Form W-4), Child and dependent care credit (worksheet line F). 2012 tax forms ez Child tax credit Personal Allowances Worksheet (Form W-4), Child tax credit (worksheet line G). 2012 tax forms ez Claim of right, Itemized deductions (worksheet line 1). 2012 tax forms ez Commodity credit corporation loans, Federal Payments Community property states, Community property states. 2012 tax forms ez Compensation, Salaries and Wages Independent contractors, backup withholding, Backup Withholding Supplemental wages, Supplemental Wages Tips, Tips Wages and salaries, Salaries and Wages Crediting of overpayment, Credit an Overpayment Credits 2013 withholding and estimated taxes, Credit for Withholding and Estimated Tax for 2013 Deductions and Adjustments Worksheet (Form W-4), Tax credits (worksheet line 5). 2012 tax forms ez Estimated tax against income tax, Estimated Tax Excess withholding on social security or railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Withholding allowances, Tax credits (worksheet line 5). 2012 tax forms ez Withholding tax, credit for, Withholding Criminal penalties Willfully false or fraudulent Form W-4, Penalties Crop insurance payments, Federal Payments Cumulative wage method of withholding, Cumulative Wage Method D Deductions Home mortgage interest, Itemized deductions (worksheet line 1). 2012 tax forms ez Worksheet instructions, Deductions and Adjustments Worksheet Dependents Exemptions, Dependents. 2012 tax forms ez Disabled persons Impairment-related work expenses, Itemized deductions (worksheet line 1). 2012 tax forms ez Disaster Waiver of penalty, Waiver of Penalty Dividends Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. 2012 tax forms ez Divorced taxpayers Estimated tax credit, Divorced Taxpayers Form W-4, Single. 2012 tax forms ez Domestic help, Household workers. 2012 tax forms ez Definition, Household workers. 2012 tax forms ez Withholding, Household workers. 2012 tax forms ez E Earned income credit (EIC), What's New for 2014 Eligible rollover distributions, Eligible Rollover Distributions Employee business expenses Accountable plans, Accountable plan. 2012 tax forms ez Nonaccountable plans, Nonaccountable plan. 2012 tax forms ez Reimbursements, Expense allowances. 2012 tax forms ez Employer Identification Numbers (EINs), Taxpayer identification number. 2012 tax forms ez Employers Excess withholding on social security and railroad retirement taxes, Two or more employers. 2012 tax forms ez , Employer's error. 2012 tax forms ez Repaying withheld tax, Repaying withheld tax. 2012 tax forms ez Tips, Tips Withholding rules, Rules Your Employer Must Follow Estate beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. 2012 tax forms ez Estate tax Income in respect of a decedent, Itemized deductions (worksheet line 1). 2012 tax forms ez Estates Estimated tax, Estates and Trusts Estimated tax Adjustments to income, Adjustments to income. 2012 tax forms ez Aliens, Aliens, Nonresident aliens. 2012 tax forms ez Amended tax, Regular Installment Method Annualized income installment method, Annualized Income Installment Method Change in amount, Change in estimated tax. 2012 tax forms ez Change of address, Change of address. 2012 tax forms ez Change of name, Name changed. 2012 tax forms ez Credit against income tax, Estimated Tax Crediting of overpayment, Credit an Overpayment Divorced taxpayers, Divorced Taxpayers Estates and trusts, Estates and Trusts Exemptions, Exemptions—line 4. 2012 tax forms ez Expected AGI, Expected AGI—Line 1 Expected taxable income, Expected Taxable Income— Lines 2–5 Expected taxes and credits, Expected Taxes and Credits— Lines 6–13c Farmers and fishermen, Farmers and Fishermen, Farmers and fishermen. 2012 tax forms ez , Farmers and Fishermen Fiscal year taxpayers, Fiscal year taxpayers. 2012 tax forms ez Higher income individuals, Higher income taxpayers. 2012 tax forms ez How to figure, How To Figure Estimated Tax, How To Figure Each Payment How to pay, How To Pay Estimated Tax Instructions for Worksheet 2-9, annualized estimated tax, Instructions for the 2014 Annualized Estimated Tax Worksheet (Worksheet 2-9) Itemized deductions, Itemized deductions—line 2. 2012 tax forms ez Married taxpayers, Married Taxpayers Net capital gain, Tax on net capital gain. 2012 tax forms ez , Tax on net capital gain. 2012 tax forms ez No standard deduction, No standard deduction. 2012 tax forms ez Nonresident aliens, Nonresident aliens. 2012 tax forms ez Overpayment, Credit an Overpayment Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Payments not required, Estimated Tax Payments Not Required Regular installment method, Regular Installment Method Required annual payment, Required Annual Payment— Line 14c Self-employment income, Self-employment income. 2012 tax forms ez Separate returns, Separate Returns Sick pay, Estimated tax. 2012 tax forms ez Standard deduction, Standard deduction—line 2. 2012 tax forms ez , Line 7. 2012 tax forms ez Total estimated tax payments, Total Estimated Tax Payments Needed—Line 16a Types of taxes included, Introduction Underpayment penalty, Underpayment penalty. 2012 tax forms ez , Underpayment Penalty for 2013 When to pay, When To Pay Estimated Tax When to start payments, When To Start Who does not have to pay, Who Does Not Have To Pay Estimated Tax Who must pay, Who Must Pay Estimated Tax Estimated tax worksheets, Worksheets for Chapter 2, Worksheet 2-1. 2012 tax forms ez 2014 Estimated Tax Worksheet, Worksheet 2-2. 2012 tax forms ez 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits 2014 annualized estimated tax worksheet, Worksheet 2-9. 2012 tax forms ez 2014 Annualized Estimated Tax Worksheet Capital gains, tax on, Tax on net capital gain. 2012 tax forms ez Foreign earned income, Worksheet 2-8. 2012 tax forms ez 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Form 1040-ES, Worksheet 2-1. 2012 tax forms ez 2014 Estimated Tax Worksheet Phaseout of itemized deductions, Worksheet 2-5. 2012 tax forms ez 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Railroad retirement benefits, Worksheet 2-2. 2012 tax forms ez 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount, Worksheet 2-6. 2012 tax forms ez 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax, Worksheet 2-3. 2012 tax forms ez 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits, Worksheet 2-2. 2012 tax forms ez 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction, Worksheet 2-4. 2012 tax forms ez 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Excess social security or railroad retirement tax withholding, Excess Social Security or Railroad Retirement Tax Withholding, How to claim refund of excess tier 2 RRTA. 2012 tax forms ez Nonrailroad employees worksheet, Worksheet for Nonrailroad Employees Railroad employees worksheets, Worksheets for Railroad Employees Exemption from withholding, Exemption From Withholding Claiming, Claiming exemption from withholding. 2012 tax forms ez Good for only one year, An exemption is good for only 1 year. 2012 tax forms ez Itemized deductions, Itemizing deductions or claiming exemptions or credits. 2012 tax forms ez Students, Students. 2012 tax forms ez Exemptions, Line 10. 2012 tax forms ez Dependents, Dependents. 2012 tax forms ez Expected taxable income, Exemptions—line 4. 2012 tax forms ez Personal Allowances Worksheet, Exemptions (worksheet lines A, C, and D). 2012 tax forms ez Self, Self. 2012 tax forms ez Spouse, Spouse. 2012 tax forms ez Withholding allowances, Withholding Allowances Expenses, Itemized deductions (worksheet line 1). 2012 tax forms ez Allowances, Expense allowances. 2012 tax forms ez F Farmers Estimated tax, Special Rules, Farmers and fishermen. 2012 tax forms ez , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. 2012 tax forms ez Gross income, Gross income from farming. 2012 tax forms ez Joint returns, Joint returns. 2012 tax forms ez Required annual payment, Farmers and fishermen. 2012 tax forms ez Underpayment penalty, Farmers and fishermen. 2012 tax forms ez , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 2012 tax forms ez Withholding for farmworkers, Farmworkers. 2012 tax forms ez Figures Tables and figures (see Tables and figures) Fiscal years Estimated tax, Fiscal year taxpayers. 2012 tax forms ez Farmers and fishermen, Fiscal year farmers and fishermen. 2012 tax forms ez Withholding tax credit, Fiscal Years (FY) Fishermen Estimated tax, Special Rules, Farmers and fishermen. 2012 tax forms ez , Farmers and Fishermen Fiscal years, Fiscal year farmers and fishermen. 2012 tax forms ez Gross income, Gross income from fishing. 2012 tax forms ez Joint returns, Joint returns. 2012 tax forms ez Required annual payment, Farmers and fishermen. 2012 tax forms ez Underpayment penalty, Farmers and fishermen. 2012 tax forms ez , Farmers and Fishermen Waiver of underpayment penalty, Farmers and fishermen. 2012 tax forms ez Form 1040-ES, Introduction, How To Pay Estimated Tax Form 1040-ES (NR), Aliens Form 1040X, Form Received After Filing Form 1041-ES, Estates and Trusts Form 1099 series, Backup Withholding, The 1099 Series Form 2210, Form 2210. 2012 tax forms ez , Figuring Your Required Annual Payment (Part I) Form 2210-F, Form 2210-F. 2012 tax forms ez Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. 2012 tax forms ez , Form W-2G Form W-4 worksheets, Completing Form W-4 and Worksheets Completing of, Completing Form W-4 and Worksheets Deductions and adjustments worksheet, Deductions and Adjustments Worksheet IRS withholding calculator, IRS Withholding Calculator. 2012 tax forms ez Number of allowances claimed, Only one job (worksheet line B). 2012 tax forms ez Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet Withholding allowances, Completing Form W-4 and Worksheets, Form W-4 worksheets. 2012 tax forms ez Form W-4, Employee's Allowance Withholding Certificate, Determining Amount of Tax Withheld Using Form W-4 Form W-4P, Periodic Payments Form W-4S, Form W-4S. 2012 tax forms ez Form W-4V, Unemployment Compensation Form W-7, Taxpayer identification number. 2012 tax forms ez Form W-9, Withholding rules. 2012 tax forms ez Fraud Form W-4 statements, Penalties Free tax services, Free help with your tax return. 2012 tax forms ez Fringe benefits, Taxable Fringe Benefits, More information. 2012 tax forms ez G Gambling Form W-2G, Form W-2G Losses, Itemized deductions (worksheet line 1). 2012 tax forms ez , Form W-2G Winnings, Form W-2G Gross income, Gross income. 2012 tax forms ez Farming, Gross income from farming. 2012 tax forms ez Fishing, Gross income from fishing. 2012 tax forms ez H Head of household Personal Allowances Worksheet, Head of household filing status (worksheet line E). 2012 tax forms ez Withholding allowance, Head of household filing status (worksheet line E). 2012 tax forms ez Help (see Tax help) Higher income individuals Required annual payment, Higher income taxpayers. 2012 tax forms ez Underpayment penalty, Higher income taxpayers. 2012 tax forms ez Household workers, Household workers. 2012 tax forms ez I Individual retirement arrangements (IRAs), Pensions and Annuities (see also Pensions) Interest income Backup withholding, Backup Withholding Underreported, Underreported interest or dividends. 2012 tax forms ez IRS withholding calculator, IRS Withholding Calculator. 2012 tax forms ez Itemized deductions Deductions and Adjustments Worksheet, Itemized deductions (worksheet line 1). 2012 tax forms ez Estimated tax, expected taxable income, Itemized deductions—line 2. 2012 tax forms ez Exemption from withholding, Itemizing deductions or claiming exemptions or credits. 2012 tax forms ez Gambling losses, Itemized deductions (worksheet line 1). 2012 tax forms ez , Form W-2G J Joint returns Excess withholding on social security and railroad retirement taxes, Joint returns. 2012 tax forms ez Farmers and fishermen, Joint returns. 2012 tax forms ez Underpayment penalty, 2012 separate returns and 2013 joint return. 2012 tax forms ez M Marital status Form W-4 worksheet, Marital Status Withholding rate, Marital Status Married taxpayers, Joint returns. 2012 tax forms ez (see also Joint returns) Estimated tax, Married Taxpayers Marital status, Married. 2012 tax forms ez Withholding allowances, Married individuals. 2012 tax forms ez Medical and dental expenses, Itemized deductions (worksheet line 1). 2012 tax forms ez Military retirement pay, Military retirees. 2012 tax forms ez , Periodic Payments Missing children, photographs of, Reminders Multiple jobs Excess social security and railroad retirement withholding, Excess Social Security or Railroad Retirement Tax Withholding Withholding allowances, Multiple jobs. 2012 tax forms ez N Name change, Name changed. 2012 tax forms ez Net investment income tax, Step 5. 2012 tax forms ez , Line 18. 2012 tax forms ez NIIT, Step 5. 2012 tax forms ez , Line 18. 2012 tax forms ez Noncitizens Estimated tax, Aliens Withholding, Single. 2012 tax forms ez , Employees who are not citizens or residents. 2012 tax forms ez Nonqualified deferred compensation, Periodic Payments Nonresident aliens Estimated tax, Aliens, Nonresident aliens. 2012 tax forms ez Individual taxpayer identification numbers (ITINs), Taxpayer identification number. 2012 tax forms ez O Overpayment Crediting to estimated tax, Credit an Overpayment P Part-year method of withholding, Part-Year Method Patronage dividends Backup withholding, Backup Withholding Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher Penalties Backup withholding, Penalties. 2012 tax forms ez Underpayment of estimated tax, Underpayment Penalty for 2013 Waiver of underpayment penalty, Waiver of Penalty Willfully false or fraudulent Form W-4, Penalties Withholding allowances, Penalties Pensions, Pensions and Annuities New job, Employee also receiving pension income. 2012 tax forms ez Rollovers, Eligible Rollover Distributions Wages and salaries withholding rules compared, Withholding rules. 2012 tax forms ez Personal Allowances Worksheet, Personal Allowances Worksheet, Total personal allowances (worksheet line H). 2012 tax forms ez Publications (see Tax help) R Railroad retirement benefits Choosing to withhold, Federal Payments Railroad retirement tax Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding, Worksheets for Railroad Employees Refund claims (tier 2), How to claim refund of excess tier 2 RRTA. 2012 tax forms ez Regular installment method, estimated tax, Regular Installment Method Reimbursements, Expense allowances. 2012 tax forms ez Excess, Accountable plan. 2012 tax forms ez Reporting Fringe benefits, How your employer reports your benefits. 2012 tax forms ez Gambling winnings, Information to give payer. 2012 tax forms ez Tips to employer, Reporting tips to your employer. 2012 tax forms ez Required annual payment, Required Annual Payment— Line 14c, Example. 2012 tax forms ez Retirement plans Pension plans, Pensions and Annuities Pensions, Pensions and Annuities Rollovers, Eligible Rollover Distributions State or local deferred compensation plan payments, Periodic Payments Rollovers, Eligible Rollover Distributions Royalties Backup withholding, Backup Withholding S Salaries, Salaries and Wages Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule. 2012 tax forms ez Self-employment tax, Self-employment income. 2012 tax forms ez Separate returns Estimated tax credit, Separate Returns Underpayment penalty, 2012 joint return and 2013 separate returns. 2012 tax forms ez Withholding tax credit, Separate Returns Sick pay, Sick Pay, Estimated tax. 2012 tax forms ez Single marital status, Single. 2012 tax forms ez Social security benefits Choosing to withhold, Federal Payments Social security taxes Excess withholding, Excess Social Security or Railroad Retirement Tax Withholding Taxpayer identification numbers (TINs), Taxpayer identification number. 2012 tax forms ez Withholding obligation, Reminders Spouse, Marital Status (see also Married taxpayers) Exemption, Spouse. 2012 tax forms ez Marital status, Marital Status Personal Allowances Worksheet, Spouse. 2012 tax forms ez Standard deduction, Standard deduction—line 2. 2012 tax forms ez , Line 7. 2012 tax forms ez State and local income taxes and property taxes, Itemized deductions (worksheet line 1). 2012 tax forms ez State or local deferred compensation plan payments, Periodic Payments Students, Students. 2012 tax forms ez Supplemental wages, Supplemental Wages T Tables and figures Do you have to pay estimated tax? (Figure 2-A), Exemption from withholding on Form W-4 (Figure 1-A), Railroad retirement, maximum withholding (Table 3-2), Table 3-2. 2012 tax forms ez Maximum Social Security and RRTA Withholding for 2013 Social security, maximum withholding (Table 3-2), Table 3-2. 2012 tax forms ez Maximum Social Security and RRTA Withholding for 2013 Worksheets, where to find, Worksheets for Chapter 2 Tax help, How To Get Tax Help Tax Rate Schedules, 2014 Tax Rate Schedules Taxpayer identification numbers (TINs), Taxpayer identification number. 2012 tax forms ez Tips, Tips, More information. 2012 tax forms ez Total income, Total income. 2012 tax forms ez Trust beneficiaries Underpayment penalty, Estate or trust payments of estimated tax. 2012 tax forms ez TTY/TDD information, How To Get Tax Help Two-Earners/Multiple Jobs Worksheet, Two-Earners/Multiple Jobs Worksheet U Underpayment penalty, Underpayment Penalty for 2013, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Actual withholding method, Actual withholding method. 2012 tax forms ez Amended estimated tax, Underpayment penalty. 2012 tax forms ez Amended returns, Amended returns. 2012 tax forms ez Annualized income installment method, Annualized Income Installment Method (Schedule AI) Beneficiaries of estates and trusts, Estate or trust payments of estimated tax. 2012 tax forms ez Capital gains (Worksheet 4-1), Worksheet 4-1. 2012 tax forms ez 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Exceptions, Exceptions Farmers and fishermen, Farmers and fishermen. 2012 tax forms ez , Farmers and Fishermen, Farmers and fishermen. 2012 tax forms ez Figuring, IRS can figure the penalty for you. 2012 tax forms ez , Short Method for Figuring the Penalty (Part III), Regular Method for Figuring the Penalty (Part IV) Higher income individuals, Higher income taxpayers. 2012 tax forms ez Joint returns, 2012 separate returns and 2013 joint return. 2012 tax forms ez Lowering or eliminating, Lowering or eliminating the penalty. 2012 tax forms ez Minimum required each period, Minimum required each period. 2012 tax forms ez No penalty, No penalty. 2012 tax forms ez No tax liability last year exception, No Tax Liability Last Year Paid through withholding, Paid through withholding. 2012 tax forms ez , Actual withholding method. 2012 tax forms ez Penalty figured for each period, Penalty figured separately for each period. 2012 tax forms ez Penalty thresholds, General Rule Qualified dividends (Worksheet 4-1), Worksheet 4-1. 2012 tax forms ez 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Required annual payment, Figuring Your Required Annual Payment (Part I) Schedule AI, Annualized Income Installment Method (Schedule AI) Separate returns, 2012 joint return and 2013 separate returns. 2012 tax forms ez Waiver, Waiver of Penalty When charged, When penalty is charged. 2012 tax forms ez Unemployment compensation, Unemployment Compensation, Form 1099-G. 2012 tax forms ez W Wages and salaries, Salaries and Wages Waiver of penalty, Waiver of Penalty Withholding Allowances, Withholding Allowances, Alternative method of figuring withholding allowances. 2012 tax forms ez , Only one job (worksheet line B). 2012 tax forms ez Personal Allowances Worksheet, Personal Allowances Worksheet Amended returns, Form Received After Filing Amount of tax withheld, Form W-4, Determining Amount of Tax Withheld Using Form W-4 Annuities, Pensions and Annuities Backup withholding, Backup Withholding Changing, Changing Your Withholding Checking amount of, Checking Your Withholding Choosing not to withhold, Choosing Not To Have Income Tax Withheld Community property states, Community property states. 2012 tax forms ez Credit against income tax, Withholding Cumulative wage method, Cumulative Wage Method Deductions and adjustments worksheet, Deductions and Adjustments Worksheet Divorced taxpayers, Single. 2012 tax forms ez Domestic help, Household workers. 2012 tax forms ez Employers' rules, Rules Your Employer Must Follow Estimated tax, Withholding—line 15. 2012 tax forms ez Excess social security and railroad retirement taxes, Excess Social Security or Railroad Retirement Tax Withholding Exemption from, Exemption From Withholding Farmworkers, Farmworkers. 2012 tax forms ez Fiscal years, Fiscal Years (FY) Form received after filing, Form Received After Filing Form W-2, Form W-2 Form W-2c, Form Not Correct Form W-2G, Form W-2G. 2012 tax forms ez , Form W-2G Form W-4, Determining Amount of Tax Withheld Using Form W-4 Fringe benefits, Taxable Fringe Benefits Gambling winnings, Gambling Winnings, Backup withholding on gambling winnings. 2012 tax forms ez , Form W-2G Getting right amount of tax withheld, Getting the Right Amount of Tax Withheld, IRS Withholding Calculator. 2012 tax forms ez Household workers, Household workers. 2012 tax forms ez Marital status, Marital Status Married taxpayers, Married. 2012 tax forms ez , Married individuals. 2012 tax forms ez Multiple jobs, Multiple jobs. 2012 tax forms ez Noncitizens, Single. 2012 tax forms ez , Employees who are not citizens or residents. 2012 tax forms ez Nonperiodic payments, Nonperiodic Payments Part-year method, Part-Year Method Penalties, Penalties Pensions, Pensions and Annuities Periodic payments, Periodic Payments Railroad retirement benefits, Federal Payments Repaying withheld tax, Repaying withheld tax. 2012 tax forms ez Rollovers, Eligible Rollover Distributions Salaries and wages, Salaries and Wages Separate returns, Separate Returns Sick pay, Sick Pay Single taxpayers, Single. 2012 tax forms ez Social security (FICA) tax, Reminders, Federal Payments Tips, Tips Types of income, Introduction, Salaries and Wages Underpayment penalty, Paid through withholding. 2012 tax forms ez , Actual withholding method. 2012 tax forms ez Unemployment compensation, Unemployment Compensation Worksheet for Form 2210, Part IV, Section B-Figure the Penalty Penalty Worksheet, Worksheet for Form 2210, Part IV, Section B—Figuring the Penalty Worksheets (blank) Annualized - Capital gains (Worksheet 2-12), Worksheet 2-12. 2012 tax forms ez 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Foreign Earned Income (Worksheet 2-13), Worksheet 2-13. 2012 tax forms ez 2014 Annualized Estimated Tax Worksheet—Line 12 Foreign Earned Income Tax Worksheet Annualized - Phaseout of itemized deductions (Worksheet 2-10), Worksheet 2-10. 2012 tax forms ez 2014 Annualized Estimated Tax Worksheet—Line 6 Phaseout of Itemized Deductions Annualized - Qualified dividends (Worksheet 2-12), Worksheet 2-12. 2012 tax forms ez 2014 Annualized Estimated Tax Worksheet—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Annualized - Reduction of exemption amount (Worksheet 2-11), Worksheet 2-11. 2012 tax forms ez 2014 Annualized Estimated Tax Worksheet—Line 10 Reduction of Exemption Amount Annualized estimated tax (Worksheet 2-9), Worksheet 2-9. 2012 tax forms ez 2014 Annualized Estimated Tax Worksheet, Worksheet 2-9. 2012 tax forms ez 2014 Annualized Estimated Tax Worksheet(Continued) Capital gains tax worksheet Worksheet 4-1, Worksheet 4-1. 2012 tax forms ez 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Dependents (age 65 or older or blind) exemption from withholding (Worksheet 1-4), Worksheet 1-4. 2012 tax forms ez Exemption From Withholding for Dependents Age 65 or Older or Blind Estimated tax worksheets (Worksheet 2-1), Worksheet 2-1. 2012 tax forms ez 2014 Estimated Tax Worksheet Foreign earned income (Worksheet 2-8), Worksheet 2-8. 2012 tax forms ez 2014 Estimated Tax Worksheet—Line 6 Foreign Earned Income Tax Worksheet Phaseout of itemized deductions (Worksheet 2-5), Worksheet 2-5. 2012 tax forms ez 2014 Estimated Tax Worksheet—Line 2 Phaseout of Itemized Deductions Qualified dividends Worksheet 4-1, Worksheet 4-1. 2012 tax forms ez 2013 Form 2210, Schedule AI—Line 12 Qualified Dividends and Capital Gain Tax Worksheet Railroad retirement benefits (Worksheet 2-2), Worksheet 2-2. 2012 tax forms ez 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Reduction of exemption amount (Worksheet 2-6), Worksheet 2-6. 2012 tax forms ez 2014 Estimated Tax Worksheet—Line 4 Reduction of Exemption Amount Self-employment tax and deduction (Worksheet 2-3), Worksheet 2-3. 2012 tax forms ez 2014 Estimated Tax Worksheet—Lines 1 and 11 Estimated Self-Employment Tax and Deduction Worksheet Social security benefits (Worksheet 2-2), Worksheet 2-2. 2012 tax forms ez 2014 Estimated Tax Worksheet—Line 1 Estimated Taxable Social Security and Railroad Retirement Benefits Standard deduction (Worksheet 2-4), Worksheet 2-4. 2012 tax forms ez 2014 Estimated Tax Worksheet—Line 2 Standard Deduction Worksheet Prev  Up     Home   More Online Publications
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Current Edition of Exempt Organizations Update

EO Update is a periodic newsletter with information for tax-exempt organizations and tax practitioners - attorneys, accountants, and others - who represent them, from Exempt Organizations (Tax-Exempt and Government Entities) at the IRS.

 

Issue Highlights Release
Date
2014-6

 

  1. IRS phone forum scheduled March 27:Veterans Organizations: Help from the IRS on Key Rules
  2. Changes made to EO Select Check
  3. Exempt Organizations Business Master File Extract page updated
  4. Register for EO workshop
  5. Revenue Procedure 2014-22 posted
  6. IRS phone forum Q&As/presentations posted

 

 

3/20/2014

Browse the newsletter archive or subscribe to future editions.

 

Page Last Reviewed or Updated: 20-Mar-2014

The 2012 Tax Forms Ez

2012 tax forms ez Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. 2012 tax forms ez Tax questions. 2012 tax forms ez Useful Items - You may want to see: Note. 2012 tax forms ez After 2013, Publication 590 will be split into two separate publications as follows. 2012 tax forms ez Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. 2012 tax forms ez This publication will include the rules for rollover and conversion contributions. 2012 tax forms ez Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. 2012 tax forms ez This publication will include the rules for required minimum distributions and IRA beneficiaries. 2012 tax forms ez What's New for 2013 Traditional IRA contribution and deduction limit. 2012 tax forms ez  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. 2012 tax forms ez If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. 2012 tax forms ez For more information, see How Much Can Be Contributed? in chapter 1. 2012 tax forms ez Roth IRA contribution limit. 2012 tax forms ez  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. 2012 tax forms ez If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. 2012 tax forms ez However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. 2012 tax forms ez For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. 2012 tax forms ez Modified AGI limit for traditional IRA contributions increased. 2012 tax forms ez  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. 2012 tax forms ez If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. 2012 tax forms ez If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. 2012 tax forms ez See How Much Can You Deduct? in chapter 1. 2012 tax forms ez Modified AGI limit for Roth IRA contributions increased. 2012 tax forms ez  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. 2012 tax forms ez Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. 2012 tax forms ez You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. 2012 tax forms ez Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. 2012 tax forms ez You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. 2012 tax forms ez Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. 2012 tax forms ez You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. 2012 tax forms ez See Can You Contribute to a Roth IRA? in chapter 2. 2012 tax forms ez Net Investment Income Tax. 2012 tax forms ez  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). 2012 tax forms ez However, these distributions are taken into account when determining the modified adjusted gross income threshold. 2012 tax forms ez Distributions from a nonqualified retirement plan are included in net investment income. 2012 tax forms ez See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. 2012 tax forms ez Kay Bailey Hutchison Spousal IRA. 2012 tax forms ez . 2012 tax forms ez  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. 2012 tax forms ez There are no changes to the rules regarding these IRAs. 2012 tax forms ez See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. 2012 tax forms ez What's New for 2014 Modified AGI limit for traditional IRA contributions increased. 2012 tax forms ez  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. 2012 tax forms ez If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. 2012 tax forms ez If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. 2012 tax forms ez Modified AGI limit for Roth IRA contributions increased. 2012 tax forms ez  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. 2012 tax forms ez Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. 2012 tax forms ez You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. 2012 tax forms ez Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. 2012 tax forms ez You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. 2012 tax forms ez Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. 2012 tax forms ez You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. 2012 tax forms ez Reminders Future developments. 2012 tax forms ez  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. 2012 tax forms ez irs. 2012 tax forms ez gov/pub590. 2012 tax forms ez Simplified employee pension (SEP). 2012 tax forms ez  SEP IRAs are not covered in this publication. 2012 tax forms ez They are covered in Publication 560, Retirement Plans for Small Business. 2012 tax forms ez Deemed IRAs. 2012 tax forms ez  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. 2012 tax forms ez If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. 2012 tax forms ez An employee's account can be treated as a traditional IRA or a Roth IRA. 2012 tax forms ez For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. 2012 tax forms ez Contributions to both traditional and Roth IRAs. 2012 tax forms ez  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. 2012 tax forms ez Statement of required minimum distribution (RMD). 2012 tax forms ez  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. 2012 tax forms ez The report or offer must include the date by which the amount must be distributed. 2012 tax forms ez The report is due January 31 of the year in which the minimum distribution is required. 2012 tax forms ez It can be provided with the year-end fair market value statement that you normally get each year. 2012 tax forms ez No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. 2012 tax forms ez IRA interest. 2012 tax forms ez  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. 2012 tax forms ez Tax on your traditional IRA is generally deferred until you take a distribution. 2012 tax forms ez Do not report this interest on your return as tax-exempt interest. 2012 tax forms ez For more information on tax-exempt interest, see the instructions for your tax return. 2012 tax forms ez Photographs of missing children. 2012 tax forms ez  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 tax forms ez Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 tax forms ez 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. 2012 tax forms ez Introduction This publication discusses individual retirement arrangements (IRAs). 2012 tax forms ez An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. 2012 tax forms ez What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. 2012 tax forms ez In some cases, amounts are not taxed at all if distributed according to the rules. 2012 tax forms ez What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. 2012 tax forms ez It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. 2012 tax forms ez   It also explains the penalties and additional taxes that apply when the rules are not followed. 2012 tax forms ez To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. 2012 tax forms ez How to use this publication. 2012 tax forms ez   The rules that you must follow depend on which type of IRA you have. 2012 tax forms ez Use Table I-1 to help you determine which parts of this publication to read. 2012 tax forms ez Also use Table I-1 if you were referred to this publication from instructions to a form. 2012 tax forms ez Comments and suggestions. 2012 tax forms ez   We welcome your comments about this publication and your suggestions for future editions. 2012 tax forms ez   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 tax forms ez NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 tax forms ez Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 tax forms ez   You can send your comments from www. 2012 tax forms ez irs. 2012 tax forms ez gov/formspubs/. 2012 tax forms ez Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2012 tax forms ez   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. 2012 tax forms ez Ordering forms and publications. 2012 tax forms ez   Visit www. 2012 tax forms ez irs. 2012 tax forms ez 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 days after your request is received. 2012 tax forms ez Internal Revenue Service 1201 N. 2012 tax forms ez Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 tax forms ez   If you have a tax question, check the information available on IRS. 2012 tax forms ez gov or call 1-800-829-1040. 2012 tax forms ez We cannot answer tax questions sent to either of the above addresses. 2012 tax forms ez Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2012 tax forms ez 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. 2012 tax forms ez S. 2012 tax forms ez Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. 2012 tax forms ez Table I-1. 2012 tax forms ez Using This Publication IF you need information on . 2012 tax forms ez . 2012 tax forms ez . 2012 tax forms ez THEN see . 2012 tax forms ez . 2012 tax forms ez . 2012 tax forms ez traditional IRAs chapter 1. 2012 tax forms ez Roth IRAs chapter 2, and parts of  chapter 1. 2012 tax forms ez SIMPLE IRAs chapter 3. 2012 tax forms ez the credit for qualified retirement savings contributions (the saver's credit) chapter 4. 2012 tax forms ez how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. 2012 tax forms ez SEP IRAs and 401(k) plans Publication 560. 2012 tax forms ez Coverdell education savings accounts (formerly called education IRAs) Publication 970. 2012 tax forms ez IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. 2012 tax forms ez . 2012 tax forms ez . 2012 tax forms ez THEN see . 2012 tax forms ez . 2012 tax forms ez . 2012 tax forms ez first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. 2012 tax forms ez then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. 2012 tax forms ez and finally figure how much of your social security is taxable appendix B, worksheet 3. 2012 tax forms ez Table I-2. 2012 tax forms ez How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. 2012 tax forms ez Answers in the middle column apply to traditional IRAs. 2012 tax forms ez Answers in the right column apply to Roth IRAs. 2012 tax forms ez Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. 2012 tax forms ez You must not have reached age  70½ by the end of the year. 2012 tax forms ez See Who Can Open a Traditional IRA? in chapter 1. 2012 tax forms ez No. 2012 tax forms ez You can be any age. 2012 tax forms ez See Can You Contribute to a Roth IRA? in chapter 2. 2012 tax forms ez If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. 2012 tax forms ez For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. 2012 tax forms ez  There is no upper limit on how much you can earn and still contribute. 2012 tax forms ez See How Much Can Be Contributed? in chapter 1. 2012 tax forms ez Yes. 2012 tax forms ez For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. 2012 tax forms ez See How Much Can Be Contributed? and Table 2-1 in chapter 2. 2012 tax forms ez Can I deduct contributions to a Yes. 2012 tax forms ez You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. 2012 tax forms ez See How Much Can You Deduct? in chapter 1. 2012 tax forms ez No. 2012 tax forms ez You can never deduct contributions to a Roth IRA. 2012 tax forms ez See What Is a Roth IRA? in chapter 2. 2012 tax forms ez Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. 2012 tax forms ez In that case, you must file Form 8606. 2012 tax forms ez See Nondeductible Contributions in chapter 1. 2012 tax forms ez No. 2012 tax forms ez You do not have to file a form if you contribute to a Roth IRA. 2012 tax forms ez See Contributions not reported in chapter 2. 2012 tax forms ez Do I have to start taking distributions when I reach a certain age from a Yes. 2012 tax forms ez You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. 2012 tax forms ez See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. 2012 tax forms ez No. 2012 tax forms ez If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. 2012 tax forms ez See Are Distributions Taxable? in chapter 2. 2012 tax forms ez However, if you are the beneficiary of a Roth IRA, you may have to take distributions. 2012 tax forms ez See Distributions After Owner's Death in chapter 2. 2012 tax forms ez How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. 2012 tax forms ez See Are Distributions Taxable? in chapter 1. 2012 tax forms ez Distributions from a Roth IRA are not taxed as long as you meet certain criteria. 2012 tax forms ez See Are Distributions Taxable? in chapter 2. 2012 tax forms ez Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. 2012 tax forms ez If you have, file Form 8606. 2012 tax forms ez See Nondeductible Contributions in chapter 1. 2012 tax forms ez Yes. 2012 tax forms ez File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). 2012 tax forms ez Prev  Up  Next   Home   More Online Publications