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2012 Tax Preparation

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2012 Tax Preparation

2012 tax preparation 12. 2012 tax preparation   Filing Form 720 Table of Contents Attachments to Form 720. 2012 tax preparation Conditions to allowance. 2012 tax preparation Use Form 720 to report and pay the excise taxes previously discussed in this publication. 2012 tax preparation File Form 720 for each calendar quarter until you file a final Form 720. 2012 tax preparation For information on filing Form 720 electronically, visit the IRS e-file website at www. 2012 tax preparation irs. 2012 tax preparation gov/efile. 2012 tax preparation You may be required to file your returns on a monthly or semimonthly basis instead of quarterly if you do not make deposits as required (see Payment of Taxes, later) or are liable for the excise tax on taxable fuels and meet certain conditions. 2012 tax preparation Form 720 has three parts and three schedules. 2012 tax preparation Part I consists of excise taxes generally required to be deposited (see Payment of Taxes, later). 2012 tax preparation Part II consists of excise taxes that are not required to be deposited. 2012 tax preparation Part III is used to figure your tax liability for the quarter and the amount of any balance due or overpayment. 2012 tax preparation Schedule A, Excise Tax Liability, is used to record your net tax liability for each semimonthly period in a quarter. 2012 tax preparation Complete it if you have an entry in Part I. 2012 tax preparation Schedule C, Claims, is used to make claims. 2012 tax preparation However, Schedule C can only be used if you are reporting a liability in Part I or Part II. 2012 tax preparation Schedule T, Two-Party Exchange Information Reporting, is used to report certain exchanges of taxable fuel before or in connection with the removal at the terminal rack. 2012 tax preparation Attachments to Form 720. 2012 tax preparation   You may have to attach the following forms. 2012 tax preparation Form 6197 for the gas guzzler tax. 2012 tax preparation Form 6627 for environmental taxes. 2012 tax preparation Form 720X. 2012 tax preparation   This form is used to make adjustments to Forms 720 filed in prior quarters. 2012 tax preparation You can file Form 720X by itself or, if it shows a decrease in tax, you can attach it to Form 720. 2012 tax preparation See Form 720X for more information. 2012 tax preparation Conditions to allowance. 2012 tax preparation   For tax decreases, the claimant must check the appropriate box on Form 720X stating that: For adjustments of communications or air transportation taxes, the claimant has: Repaid the tax to the person from whom it was collected, or Obtained the consent of that person to the allowance of the adjustment. 2012 tax preparation For other adjustments, the claimant has: Not included the tax in the price of the article and not collected the tax from the purchaser, Repaid the tax to the ultimate purchaser, or Attached the written consent of the ultimate purchaser to the allowance of the adjustment. 2012 tax preparation However, the conditions listed under (2) do not apply to environmental taxes, the ship passenger tax, obligations not in registered form, foreign insurance taxes, fuels used on inland waterways, cellulosic or second generation biofuel sold as but not used as fuel, biodiesel sold as fuel but not used as fuel, and certain fuel taxes if the tax was based on use (for example, dyed diesel fuel used in trains, LPG, and CNG). 2012 tax preparation Final return. 2012 tax preparation   File a final return if: You go out of business, or You will not owe excise taxes that are reportable on Form 720 in future quarters. 2012 tax preparation Due dates. 2012 tax preparation   Form 720 must be filed by the following due dates. 2012 tax preparation Quarter Covered Due Dates January, February, March April 30 April, May, June July 31 July, August, September October 31 October, November, December January 31   If any due date falls on a Saturday, Sunday, or legal holiday, you can file the return on the next business day. 2012 tax preparation One-time filing. 2012 tax preparation   If you import a gas guzzling automobile, you may be eligible to make a one-time filing using your SSN if you: Do not import gas guzzling automobiles in the course of your trade or business, and Are not required to file Form 720 reporting other excise taxes for the calendar quarter, except for a one-time filing. 2012 tax preparation   If you meet both requirements above, see Gas guzzler tax (IRS No. 2012 tax preparation 40) in the Instructions for Form 720 for how to file and pay the tax. 2012 tax preparation Payment voucher. 2012 tax preparation   Form 720-V, Payment Voucher, must be included with Form 720 if you have a balance due on line 10 of Form 720 and you are making your payment by check or money order. 2012 tax preparation Prev  Up  Next   Home   More Online Publications
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Phone Forums - Retirement Plans

Free phone forums featuring IRS employees discussing retirement plan topics.

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  • Enrolled Agents and Enrolled Retirement Plan Agents may earn CE credit for attending the entire phone forum. The forum is also intended to meet the CE requirements for Enrolled Actuaries, but the final decision rests with the Joint Board for the Enrollment of Actuaries. Other professional groups should consult with their licensing agencies regarding CE credit.
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If you have question(s), please contact us at ep.phoneforum@irs.gov.



Recently Held Phone Forums

An Overview of the 2013 Cumulative List of Changes in Plan Qualification- March 13, 2014 - Discussed the list of changes plan sponsors and practitioners must make to a plan before submitting determination letter applications beginning February 1, 2014 (Notice 2013-84). 
Handouts: An Overview of the 2013 Cumulative List of Changes in Plan Qualification presentation and Notice 2013-84

Upcoming Employee Plans Guidance Phone Forum - February 26, 2014 (scheduled previously for October 29, 2013) - Reviewed retirement benefit items on the 2013-2014 Priority Guidance Plan released on August 9 and other projects in EP Technical Guidance.
Handout: Employee Plans Technical Guidance

Ethical Standards of Employee Benefits Practice – What to Ask and Say to Clients, and What to Tell the IRS - January 29, 2014 (rebroadcast February 6, 2014) - Discussed an employee benefits practitioner’s ethical standards of conduct under Circular 230 for communications with clients and the IRS. 
Handout: Ethical Standards for Employee Benefits Practitioners

The Employee Plans Team Audit Program - November 21, 2013 -(transcript) - Discussed EPTA, our large case audit program. 
Handout: The Employee Plans Team Audit Program Presentation

How to prepare for an IRS Employee Plans Audit - August 29, 2013 - Two Sessions - Discussed latest information about the Employee Plans Examinations process.
Handout: Tools to Prepare for an Audit presentation

The Importance of Good Internal Controls - August 8, 2013 - (transcript) - Discussed how effective internal controls are essential to preventing costly mistakes that could jeopardize a retirement plan’s tax-favored status.
Handout: The Importance of Good Internal Controls presentation

EPCRS: Correcting 401(k) Plan Mistakes – Two Sessions - July 25, 2013 - (transcript) - Discussed correcting common 401(k) plan mistakes under EPCRS Revenue Procedure 2013-12, and how to find, fix and avoid them.
Handout: EPCRS: Correcting 401(k) Plan Mistakes presentation

What You Need to Know about the 403(b) Pre-Approved Plan Program - June 25, 2013 - (audio) - Discussed the upcoming 403(b) Pre-Approved Plan Program outlined in Revenue Procedure 2013-22.
Handout: 403(b) Pre-Approved Plan Program Presentation

403(b) Corrections and Examination Trends - May 23, 2013 - (audio) Discussed Revenue Procedure 2013-12 including guidance on correcting 403(b) plan failures and updates to the Employee Plans Compliance Resolution System.
Handout: 403(b) Plan Correction Issues Presentation

What You Need to Know About the IRS Final 401(k) Questionnaire Report and Next Steps - May 13, 2013 - Discussed significant findings and next steps (including outreach, guidance and compliance projects) and a new self-audit tool to help 401(k) plan sponsors avoid costly mistakes. 
Handout: Final 401(k) Questionnaire Report Presentation (Updated)

Defined Benefit Plan Update - April 23, 2013 - (transcript) - Discussed recent developments affecting defined benefit plans.
Handout: Defined Benefit Plan Update Presentation

International Issues Involving Retirement Plans in U.S. Territories  - March 21, 2013 - Discussed audit results and recurring issues of retirement plans in U.S. Territories, and Employee Plans’ 2013 fiscal year strategies and operating priorities.
Handout: International Issues Involving Retirement Plans in U.S. Territories Presentation

Overview of the 2012 Cumulative List of Plan Qualification Changes - February 28, 2013 - (audio) - Discussed the list of plan changes to by plan sponsors and practitioners submitting determination letter applications during the period beginning February 1, 2013 (Notice 2012-76).
Handout: Overview of the 2012 Cumulative List of Plan Qualification Changes Presentation

Employee Plans Compliance Resolution System Changes - February 21, 2013 - Session #1 & 2 - (audio) - Discussed Revenue Procedure 2013-12 and the various changes to the IRS correction programs.
Handout: EPCRS Changes Presentation

Ethical Standards for and Accountability of Practitioners Offering Tax Advice Relating to Employee Benefit Plans - February 13, 2013 (audio) - Discussed professional standards of conduct applicable to, and the accountability of, individuals that provide tax advice relating to employee benefit plans.  
Handout: Ethical Standards Presentation

Retirement plans can make loans, hardship distributions to Sandy victims - December 11, 2012 (audio)- Discussed Announcement 2012-44 and the options available to employees their families and plan sponsors.
Handout: Hurricane Sandy Relief Presentation

MAP-21: Changes to Segment Rates - September 27, 2012 - (audio) - Discussed the Moving Ahead for Progress in the 21st Century Act (MAP-21) and recently released related guidance.
Handout: MAP-21 Presentation

EPCRS: Correction of 401(k) Plan Mistakes (September 7, 2012) - (audio) - How to correct common mistakes in 401(k) plans.
Handouts: Correction Methods for 401(k) Failures Presentation

Lifetime Annuity Guidance (August 28, 2012) (Audio and Transcript) - Guidance designed to encourage lifetime annuity options for retirees. The presentation included Revenue Ruling 2012-3, Revenue Ruling 2012-4, and proposed regulations under sections 401(a)(9) and 417(e)(3) of the Code.
Handout: Lifetime Annuity Guidance Presentation

Operating Under the Written Plan Requirements and Common Issues Identified in 403(b) Plans (June 12, 2012) (transcript)- Frequent questions pertaining to the 403(b) written plan requirements and how the IRS is approaching the written plan requirement under audit.
Handouts: Operating Under the Written Plan Requirements and Common Issues Identified in 403(b) Plans Presentation

Governmental Plan Proposed Guidance (May 15, 2012) (transcript) - Proposed drafts of the general guidance on possible standards for determining if a retirement plan is a governmental plan under IRC section 414(d).

Indian Tribal Government Retirement Plans (April 24, 2012) - Possible standards for determining whether a plan of an Indian Tribal Government is a governmental plan within the meaning of section 414(d) of the Code.

EP Determination Letter Program Update (March 30, 2012) (transcript) - Important changes to the Employee Plans determination letter program.
Handout: EP Determination Letter Program Update Presentation

401(k) Questionnaire Interim Report IRS Phone Forum (March 6, 2012) (transcript) - 401(k) Questionnaire Interim Report, its next steps, and current issues.
Handout: 401(k) Questionnaire Interim Report Presentation

Funding-Based Benefit Restrictions - (February 23, 2012) (transcript)- funding-based benefit restrictions under IRC section 436.
Handout: Funding-Based Benefit Restrictions Presentation

Self Correction Program (SCP) and Closing Agreement Program (CAP) (November 30, 2011) (transcript) - current EPCRS issues, procedures and CAP sanctions
Handout: SCP and CAP Presentation

Determination Letter Issues Regarding Employee Stock Ownership Plans (October 28, 2011) (transcript) - technical issues affecting ESOPs and recurring issues noted in ESOP determination letter submissions
Handout: Determination Letter Issues Regarding Employee Stock Ownership Plans Presentation

Current Developments and Issues from the office of Employee Plans Rulings and Agreements (September 21, 2011) (transcript) - technical guidance hot topics and voluntary compliance applications
Handout: Current Developments and Issues Presentation

Participant Loans (September 12, 2011) (transcript) - treatment of loans as distributions, taxability and IRC §4975
Handout: Participants Loans Presentation
Helpful Links: The Fix Is In: Common Plan Mistakes - Participant Loans in 401(k) Plans; The Fix Is In: Common Plan Mistakes - Plan Loan Failures and Deemed Distributions;  Retirement Plans FAQs regarding Loans

EPCRS: Plan Correction Issues (August 25, 2011)  (transcript) - recurring issues found in EPCRS and tips to avoid common mistakes
Handout: EPCRS: Plan Correction Issues Presentation

Ethics for Employee Plans Practitioners (July 29, 2011) (transcript)- ethical standards of practice before the IRS applicable to employee benefits practitioners
Handout: Ethics for Employee Plans Practitioners Presentation

Funding Standards and Relief for Single and Multiemployer Plans (April 28, 2011) (transcript) - funding standards applicable to single and multiemployer pension plans
Handout: Funding Standards Presentation

Form 5330 - Completion and Processing Tidbits (March 24, 2011) (transcript) - proper completion and processing of the Form 5330, along with ways to avoid common mistakes
Handouts:

EP Technical Guidance (March 4, 2011) (transcript) - recent published guidance and updates on current IRS initiatives
Handout: EP Technical Guidance Presentation

In-Plan Roth Rollover Phone Forum (December 20, 2010) (Transcript) - recent guidance on in-plan Roth rollovers for 401(k) and 403(b) plans
Handout: In-Plan Roth Rollover Phone Forum Presentation

Hybrid Plans (November 23, 2010) (Transcript) - new hybrid plan regulations
Handouts:

Page Last Reviewed or Updated: 14-Mar-2014

The 2012 Tax Preparation

2012 tax preparation Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. 2012 tax preparation It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). 2012 tax preparation The maximum amount you can claim for the credit is $1,000 for each qualifying child. 2012 tax preparation Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. 2012 tax preparation S. 2012 tax preparation citizen, a U. 2012 tax preparation S. 2012 tax preparation national, or a U. 2012 tax preparation S. 2012 tax preparation resident alien. 2012 tax preparation For more information, see Publication 519, U. 2012 tax preparation S. 2012 tax preparation Tax Guide for Aliens. 2012 tax preparation If the child was adopted, see Adopted child , later. 2012 tax preparation For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). 2012 tax preparation Example. 2012 tax preparation Your 10-year-old nephew lives in Mexico and qualifies as your dependent. 2012 tax preparation Because he is not a U. 2012 tax preparation S. 2012 tax preparation citizen, U. 2012 tax preparation S. 2012 tax preparation national, or U. 2012 tax preparation S. 2012 tax preparation resident alien, he is not a qualifying child for the child tax credit. 2012 tax preparation Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). 2012 tax preparation   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). 2012 tax preparation   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. 2012 tax preparation To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. 2012 tax preparation For more information about the substantial presence test, see Publication 519, U. 2012 tax preparation S. 2012 tax preparation Tax Guide for Aliens. 2012 tax preparation Adopted child. 2012 tax preparation   An adopted child is always treated as your own child. 2012 tax preparation An adopted child includes a child lawfully placed with you for legal adoption. 2012 tax preparation   If you are a U. 2012 tax preparation S. 2012 tax preparation citizen or U. 2012 tax preparation S. 2012 tax preparation national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. 2012 tax preparation Exceptions to time lived with you. 2012 tax preparation    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. 2012 tax preparation Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 2012 tax preparation   There are also exceptions for kidnapped children and children of divorced or separated parents. 2012 tax preparation For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 2012 tax preparation Qualifying child of more than one person. 2012 tax preparation   A special rule applies if your qualifying child is the qualifying child of more than one person. 2012 tax preparation For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 2012 tax preparation Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 2012 tax preparation The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. 2012 tax preparation If this amount is zero, you cannot take this credit because there is no tax to reduce. 2012 tax preparation But you may be able to take the additional child tax credit. 2012 tax preparation See Additional Child Tax Credit, later. 2012 tax preparation Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 2012 tax preparation Married filing jointly – $110,000. 2012 tax preparation Single, head of household, or qualifying widow(er) – $75,000. 2012 tax preparation Married filing separately – $55,000. 2012 tax preparation Modified AGI. 2012 tax preparation   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. 2012 tax preparation Any amount excluded from income because of the exclusion of income from Puerto Rico. 2012 tax preparation On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 2012 tax preparation ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 2012 tax preparation Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 2012 tax preparation Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 2012 tax preparation Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 2012 tax preparation   If you do not have any of the above, your modified AGI is the same as your AGI. 2012 tax preparation AGI. 2012 tax preparation   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 2012 tax preparation Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. 2012 tax preparation You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. 2012 tax preparation You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 2012 tax preparation Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. 2012 tax preparation Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. 2012 tax preparation Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. 2012 tax preparation For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. 2012 tax preparation Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 2012 tax preparation The additional child tax credit may give you a refund even if you do not owe any tax. 2012 tax preparation How to claim the additional child tax credit. 2012 tax preparation   To claim the additional child tax credit, follow the steps below. 2012 tax preparation Make sure you figured the amount, if any, of your child tax credit. 2012 tax preparation If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. 2012 tax preparation If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. 2012 tax preparation Child Tax Credit Worksheet This image is too large to be displayed in the current screen. 2012 tax preparation Please click the link to view the image. 2012 tax preparation Child tax worksheet - page 1. 2012 tax preparation Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. 2012 tax preparation Please click the link to view the image. 2012 tax preparation Child tax worksheet - page 2. 2012 tax preparation Line 11 Worksheet This image is too large to be displayed in the current screen. 2012 tax preparation Please click the link to view the image. 2012 tax preparation Line 11 worksheet - page 1. 2012 tax preparation Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. 2012 tax preparation Please click the link to view the image. 2012 tax preparation Line 11 worksheet - page 2. 2012 tax preparation 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. 2012 tax preparation  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 2012 tax preparation  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. 2012 tax preparation     1. 2012 tax preparation a. 2012 tax preparation Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. 2012 tax preparation     b. 2012 tax preparation Enter the amount of any nontaxable combat pay received. 2012 tax preparation Also enter this amount on Schedule 8812, line 4b. 2012 tax preparation This amount should be shown in Form(s) W-2, box 12, with code Q. 2012 tax preparation 1b. 2012 tax preparation       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. 2012 tax preparation Otherwise, skip lines 2a through 2e and go to line 3. 2012 tax preparation     2. 2012 tax preparation a. 2012 tax preparation Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. 2012 tax preparation     b. 2012 tax preparation Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 2012 tax preparation * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 2012 tax preparation Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. 2012 tax preparation Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. 2012 tax preparation     c. 2012 tax preparation Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. 2012 tax preparation * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 2012 tax preparation Do not include on this line any amounts exempt from self-employment tax 2c. 2012 tax preparation         d. 2012 tax preparation If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. 2012 tax preparation Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. 2012 tax preparation         e. 2012 tax preparation If line 2c is a profit, enter the smaller of line 2c or line 2d. 2012 tax preparation If line 2c is a (loss), enter the (loss) from line 2c. 2012 tax preparation 2e. 2012 tax preparation   3. 2012 tax preparation Combine lines 1a, 1b, 2a, 2b, and 2e. 2012 tax preparation If zero or less, stop. 2012 tax preparation Do not complete the rest of this worksheet. 2012 tax preparation Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. 2012 tax preparation   4. 2012 tax preparation Enter any amount included on line 1a that is:               a. 2012 tax preparation A scholarship or fellowship grant not reported on Form W-2 4a. 2012 tax preparation         b. 2012 tax preparation For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. 2012 tax preparation         c. 2012 tax preparation A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). 2012 tax preparation This amount may be shown in box 11 of your Form W-2. 2012 tax preparation If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 2012 tax preparation 4c. 2012 tax preparation       5. 2012 tax preparation a. 2012 tax preparation Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. 2012 tax preparation Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. 2012 tax preparation             b. 2012 tax preparation Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. 2012 tax preparation 5b. 2012 tax preparation             c. 2012 tax preparation Subtract line 5b from line 5a 5c. 2012 tax preparation       6. 2012 tax preparation Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. 2012 tax preparation       7. 2012 tax preparation Add lines 4a through 4c, 5c, and 6 7. 2012 tax preparation   8. 2012 tax preparation Subtract line 7 from line 3 8. 2012 tax preparation       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. 2012 tax preparation If you were sent here from Schedule 8812, enter this amount on line 4a of that form. 2012 tax preparation     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. 2012 tax preparation Put your name and social security number on Schedule SE and attach it to your return. 2012 tax preparation                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. 2012 tax preparation  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 2012 tax preparation               1. 2012 tax preparation a. 2012 tax preparation Enter the amount from Form 1040A, line 7 1a. 2012 tax preparation         b. 2012 tax preparation Enter the amount of any nontaxable combat pay received. 2012 tax preparation Also enter this amount on Schedule 8812, line 4b. 2012 tax preparation This amount should be shown in Form(s) W-2, box 12, with code Q. 2012 tax preparation 1b. 2012 tax preparation         c. 2012 tax preparation Add lines 1a and 1b. 2012 tax preparation     1c. 2012 tax preparation   2. 2012 tax preparation Enter any amount included on line 1a that is:           a. 2012 tax preparation A scholarship or fellowship grant not reported on Form W-2 2a. 2012 tax preparation         b. 2012 tax preparation For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. 2012 tax preparation         c. 2012 tax preparation A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). 2012 tax preparation This amount may be shown in box 11 of your Form W-2. 2012 tax preparation If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. 2012 tax preparation       3. 2012 tax preparation Add lines 2a through 2c 3. 2012 tax preparation   4. 2012 tax preparation Subtract line 3 from line 1c. 2012 tax preparation Enter the result here and on line 2 of the Line 11 Worksheet 4. 2012 tax preparation                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. 2012 tax preparation Social security tax, Medicare tax, and Additional Medicare Tax on wages. 2012 tax preparation 1. 2012 tax preparation Enter the social security tax withheld (Form(s) W-2, box 4) 1. 2012 tax preparation   2. 2012 tax preparation Enter the Medicare tax withheld (Form(s) W-2, box 6). 2012 tax preparation Box 6 includes any Additional Medicare Tax 2. 2012 tax preparation   3. 2012 tax preparation Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. 2012 tax preparation   4. 2012 tax preparation Add lines 1, 2, and 3 4. 2012 tax preparation   5. 2012 tax preparation Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. 2012 tax preparation   6. 2012 tax preparation Subtract line 5 from line 4 6. 2012 tax preparation   Additional Medicare Tax on Self-Employment Income. 2012 tax preparation 7. 2012 tax preparation Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. 2012 tax preparation   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). 2012 tax preparation Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. 2012 tax preparation Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. 2012 tax preparation 8. 2012 tax preparation Enter the Tier 1 tax (Form(s) W-2, box 14) 8. 2012 tax preparation   9. 2012 tax preparation Enter the Medicare tax (Form(s) W-2, box 14) 9. 2012 tax preparation   10. 2012 tax preparation Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). 2012 tax preparation Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. 2012 tax preparation   11. 2012 tax preparation Add lines 8, 9, and 10 11. 2012 tax preparation   12. 2012 tax preparation Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. 2012 tax preparation   13. 2012 tax preparation Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. 2012 tax preparation   14. 2012 tax preparation Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). 2012 tax preparation Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. 2012 tax preparation   15. 2012 tax preparation Add lines 12, 13, and 14 15. 2012 tax preparation   Line 6 amount 16. 2012 tax preparation Add lines 6, 7, 11, and 15. 2012 tax preparation Enter here and on line 6 of the Line 11 Worksheet. 2012 tax preparation 16. 2012 tax preparation   Paperwork Reduction Act Notice. 2012 tax preparation   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. 2012 tax preparation You are required to give us the information if requested. 2012 tax preparation We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. 2012 tax preparation   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. 2012 tax preparation Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. 2012 tax preparation Generally, tax returns and return information are confidential, as required by section 6103. 2012 tax preparation   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. 2012 tax preparation For the estimated averages, see the instructions for your income tax return. 2012 tax preparation   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. 2012 tax preparation See Comments and suggestions , earlier. 2012 tax preparation How To Get Tax Help 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. 2012 tax preparation Free help with your tax return. 2012 tax preparation   You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 tax preparation The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 tax preparation The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 tax preparation 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. 2012 tax preparation In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2012 tax preparation To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 tax preparation gov, download the IRS2Go app, or call 1-800-906-9887. 2012 tax preparation   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 tax preparation To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 tax preparation aarp. 2012 tax preparation org/money/taxaide or call 1-888-227-7669. 2012 tax preparation For more information on these programs, go to IRS. 2012 tax preparation gov and enter “VITA” in the search box. 2012 tax preparation Internet. 2012 tax preparation    IRS. 2012 tax preparation gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 tax preparation Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 tax preparation 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. 2012 tax preparation Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 tax preparation gov or download the IRS2Go app and select the Refund Status option. 2012 tax preparation The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 tax preparation 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. 2012 tax preparation You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 tax preparation The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 tax preparation Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 tax preparation No need to wait on the phone or stand in line. 2012 tax preparation 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. 2012 tax preparation When you reach the response screen, you can print the entire interview and the final response for your records. 2012 tax preparation New subject areas are added on a regular basis. 2012 tax preparation  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 tax preparation gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 tax preparation You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 tax preparation The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2012 tax preparation 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. 2012 tax preparation 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. 2012 tax preparation You can also ask the IRS to mail a return or an account transcript to you. 2012 tax preparation Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 tax preparation gov or by calling 1-800-908-9946. 2012 tax preparation Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 tax preparation Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2012 tax preparation Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 tax preparation 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. 2012 tax preparation Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 tax preparation gov and enter Where's My Amended Return? in the search box. 2012 tax preparation You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 tax preparation It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 tax preparation Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 tax preparation gov. 2012 tax preparation Select the Payment tab on the front page of IRS. 2012 tax preparation gov for more information. 2012 tax preparation Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 tax preparation Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 tax preparation gov. 2012 tax preparation 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. 2012 tax preparation Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 tax preparation gov. 2012 tax preparation Request an Electronic Filing PIN by going to IRS. 2012 tax preparation gov and entering Electronic Filing PIN in the search box. 2012 tax preparation Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 tax preparation Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 tax preparation gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 tax preparation An employee can answer questions about your tax account or help you set up a payment plan. 2012 tax preparation Before you visit, check the Office Locator on IRS. 2012 tax preparation gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2012 tax preparation If you have a special need, such as a disability, you can request an appointment. 2012 tax preparation Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 tax preparation Apply for an Employer Identification Number (EIN). 2012 tax preparation Go to IRS. 2012 tax preparation gov and enter Apply for an EIN in the search box. 2012 tax preparation Read the Internal Revenue Code, regulations, or other official guidance. 2012 tax preparation Read Internal Revenue Bulletins. 2012 tax preparation Sign up to receive local and national tax news and more by email. 2012 tax preparation Just click on “subscriptions” above the search box on IRS. 2012 tax preparation gov and choose from a variety of options. 2012 tax preparation    Phone. 2012 tax preparation You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 tax preparation Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 tax preparation Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2012 tax preparation gov, or download the IRS2Go app. 2012 tax preparation 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. 2012 tax preparation The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 tax preparation Most VITA and TCE sites offer free electronic filing. 2012 tax preparation Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 tax preparation Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 tax preparation 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. 2012 tax preparation 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. 2012 tax preparation The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 tax preparation Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 tax preparation 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. 2012 tax preparation The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 tax preparation Note, the above information is for our automated hotline. 2012 tax preparation 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. 2012 tax preparation Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 tax preparation You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 tax preparation It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 tax preparation 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). 2012 tax preparation You should receive your order within 10 business days. 2012 tax preparation Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2012 tax preparation 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. 2012 tax preparation Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 tax preparation The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 tax preparation These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2012 tax preparation    Walk-in. 2012 tax preparation You can find a selection of forms, publications and services — in-person. 2012 tax preparation Products. 2012 tax preparation You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 tax preparation Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 tax preparation Services. 2012 tax preparation You can walk in to your local TAC for face-to-face tax help. 2012 tax preparation An employee can answer questions about your tax account or help you set up a payment plan. 2012 tax preparation Before visiting, use the Office Locator tool on IRS. 2012 tax preparation gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2012 tax preparation    Mail. 2012 tax preparation You can send your order for forms, instructions, and publications to the address below. 2012 tax preparation You should receive a response within 10 business days after your request is received. 2012 tax preparation Internal Revenue Service 1201 N. 2012 tax preparation Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2012 tax preparation The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 tax preparation Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 tax preparation   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2012 tax preparation 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. 2012 tax preparation You face (or your business is facing) an immediate threat of adverse action. 2012 tax preparation You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 tax preparation   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. 2012 tax preparation Here's why we can help: TAS is an independent organization within the IRS. 2012 tax preparation Our advocates know how to work with the IRS. 2012 tax preparation Our services are free and tailored to meet your needs. 2012 tax preparation We have offices in every state, the District of Columbia, and Puerto Rico. 2012 tax preparation   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. 2012 tax preparation   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 tax preparation If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2012 tax preparation 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. 2012 tax preparation Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 tax preparation Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 tax preparation Prev  Up  Next   Home   More Online Publications