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2012 Tax Return Booklet

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2012 Tax Return Booklet

2012 tax return booklet 9. 2012 tax return booklet   Education Exception to Additional Tax on Early IRA Distributions Table of Contents Introduction Who Is Eligible Figuring the Amount Not Subject to the 10% Tax Reporting Early Distributions Introduction Generally, if you take a distribution from your IRA before you reach age 59½, you must pay a 10% additional tax on the early distribution. 2012 tax return booklet This applies to any IRA you own, whether it is a traditional IRA (including a SEP-IRA), a Roth IRA, or a SIMPLE IRA. 2012 tax return booklet The additional tax on an early distribution from a SIMPLE IRA may be as high as 25%. 2012 tax return booklet See Publication 560, Retirement Plans for Small Business, for information on SEP-IRAs, and Publication 590, for information about all other IRAs. 2012 tax return booklet However, you can take distributions from your IRAs for qualified higher education expenses without having to pay the 10% additional tax. 2012 tax return booklet You may owe income tax on at least part of the amount distributed, but you may not have to pay the 10% additional tax. 2012 tax return booklet Generally, if the taxable part of the distribution is less than or equal to the adjusted qualified education expenses (AQEE), none of the distribution is subject to the additional tax. 2012 tax return booklet If the taxable part of the distribution is more than the AQEE, only the excess is subject to the additional tax. 2012 tax return booklet Who Is Eligible You can take a distribution from your IRA before you reach age 59½ and not have to pay the 10% additional tax if, for the year of the distribution, you pay qualified education expenses for: yourself, your spouse, or your or your spouse's child, foster child, adopted child, or descendant of any of them. 2012 tax return booklet Qualified education expenses. 2012 tax return booklet   For purposes of the 10% additional tax, these expenses are tuition, fees, books, supplies, and equipment required for enrollment or attendance at an eligible educational institution. 2012 tax return booklet They also include expenses for special needs services incurred by or for special needs students in connection with their enrollment or attendance. 2012 tax return booklet   In addition, if the student is at least a half-time student, room and board are qualified education expenses. 2012 tax return booklet   The expense for room and board qualifies only to the extent that it is not more than the greater of the following two amounts. 2012 tax return booklet The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student. 2012 tax return booklet The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution. 2012 tax return booklet You will need to contact the eligible educational institution for qualified room and board costs. 2012 tax return booklet Eligible educational institution. 2012 tax return booklet   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. 2012 tax return booklet S. 2012 tax return booklet Department of Education. 2012 tax return booklet It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. 2012 tax return booklet The educational institution should be able to tell you if it is an eligible educational institution. 2012 tax return booklet   Certain educational institutions located outside the United States also participate in the U. 2012 tax return booklet S. 2012 tax return booklet Department of Education's Federal Student Aid (FSA) programs. 2012 tax return booklet Half-time student. 2012 tax return booklet   A student is enrolled “at least half-time” if he or she is enrolled for at least half the full-time academic work load for the course of study the student is pursuing as determined under the standards of the school where the student is enrolled. 2012 tax return booklet Figuring the Amount Not Subject to the 10% Tax To determine the amount of your distribution that is not subject to the 10% additional tax, first figure your adjusted qualified education expenses. 2012 tax return booklet You do this by reducing your total qualified education expenses by any tax-free educational assistance, which includes: Expenses used to figure the tax-free portion of distributions from a Coverdell education savings account (ESA) (see Distributions in chapter 7, Coverdell Education Savings Account), The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. 2012 tax return booklet Do not reduce the qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance given to either the student or the individual making the withdrawal, or A withdrawal from personal savings (including savings from a qualified tuition program (QTP)). 2012 tax return booklet If your IRA distribution is equal to or less than your adjusted qualified education expenses, you are not subject to the 10% additional tax. 2012 tax return booklet Example 1. 2012 tax return booklet In 2013, Erin (age 32) took a year off from teaching to attend graduate school full-time. 2012 tax return booklet She paid $5,800 of qualified education expenses from the following sources. 2012 tax return booklet   Employer-provided educational assistance  (tax free) $5,000     Early distribution from IRA (includes $500 taxable earnings) 3,200           Before Erin can determine if she must pay the 10% additional tax on her IRA distribution, she must reduce her total qualified education expenses. 2012 tax return booklet   Total qualified education expenses $5,800     Minus: Tax-free educational assistance −5,000     Equals: Adjusted qualified  education expenses (AQEE) $ 800   Because Erin's AQEE ($800) are more than the taxable portion of her IRA distribution ($500), she does not have to pay the 10% additional tax on any part of this distribution. 2012 tax return booklet However, she must include the $500 taxable earnings in her gross income subject to income tax. 2012 tax return booklet Example 2. 2012 tax return booklet Assume the same facts as in Example 1 , except that Erin deducted some of the contributions to her IRA, so the taxable part of her early distribution is higher by $1,000. 2012 tax return booklet This must be included in her income subject to income tax. 2012 tax return booklet The taxable part of Erin's IRA distribution ($1,000) is larger than her $800 AQEE. 2012 tax return booklet Therefore, she must pay the 10% additional tax on $200, the taxable part of her distribution ($1,000) that is more than her qualified education expenses ($800). 2012 tax return booklet She does not have to pay the 10% additional tax on the remaining $800 of her taxable distribution. 2012 tax return booklet Reporting Early Distributions By January 31, 2014, the payer of your IRA distribution should send you Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2012 tax return booklet The information on this form will help you determine how much of your distribution is taxable for income tax purposes and how much is subject to the 10% additional tax. 2012 tax return booklet If you received an early distribution from your IRA, you must report the taxable earnings on Form 1040, line 15b (Form 1040NR, line 16b). 2012 tax return booklet Then, if you qualify for an exception for qualified higher education expenses, you must file Form 5329 to show how much, if any, of your early distribution is subject to the 10% additional tax. 2012 tax return booklet See the Instructions for Form 5329, Part I, for help in completing the form and entering the results on Form 1040 or 1040NR. 2012 tax return booklet There are many other situations in which Form 5329 is required. 2012 tax return booklet If, during 2013, you had other distributions from IRAs or qualified retirement plans, or have made excess contributions to certain tax-favored accounts, see the instructions for line 58 (Form 1040) or line 56 (Form 1040NR) to determine if you must file Form 5329. 2012 tax return booklet Prev  Up  Next   Home   More Online Publications
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The 2012 Tax Return Booklet

2012 tax return booklet 12. 2012 tax return booklet   How To Get Tax Help Table of Contents 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 return booklet Free help with your tax return. 2012 tax return booklet   You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 tax return booklet The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 tax return booklet The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 tax return booklet 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 return booklet 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 return booklet To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 tax return booklet gov, download the IRS2Go app, or call 1-800-906-9887. 2012 tax return booklet   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 tax return booklet To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 tax return booklet aarp. 2012 tax return booklet org/money/taxaide or call 1-888-227-7669. 2012 tax return booklet For more information on these programs, go to IRS. 2012 tax return booklet gov and enter “VITA” in the search box. 2012 tax return booklet Internet. 2012 tax return booklet    IRS. 2012 tax return booklet gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 tax return booklet Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 tax return booklet 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 return booklet Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 tax return booklet gov or download the IRS2Go app and select the Refund Status option. 2012 tax return booklet The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 tax return booklet 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 return booklet You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 tax return booklet The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 tax return booklet Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 tax return booklet No need to wait on the phone or stand in line. 2012 tax return booklet 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 return booklet When you reach the response screen, you can print the entire interview and the final response for your records. 2012 tax return booklet New subject areas are added on a regular basis. 2012 tax return booklet  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 tax return booklet gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 tax return booklet You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 tax return booklet 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 return booklet 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 return booklet 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 return booklet You can also ask the IRS to mail a return or an account transcript to you. 2012 tax return booklet Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 tax return booklet gov or by calling 1-800-908-9946. 2012 tax return booklet Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 tax return booklet 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 return booklet Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 tax return booklet 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 return booklet Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 tax return booklet gov and enter Where's My Amended Return? in the search box. 2012 tax return booklet You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 tax return booklet It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 tax return booklet Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 tax return booklet gov. 2012 tax return booklet Select the Payment tab on the front page of IRS. 2012 tax return booklet gov for more information. 2012 tax return booklet Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 tax return booklet Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 tax return booklet gov. 2012 tax return booklet 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 return booklet Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 tax return booklet gov. 2012 tax return booklet Request an Electronic Filing PIN by going to IRS. 2012 tax return booklet gov and entering Electronic Filing PIN in the search box. 2012 tax return booklet Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 tax return booklet Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 tax return booklet gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 tax return booklet An employee can answer questions about your tax account or help you set up a payment plan. 2012 tax return booklet Before you visit, check the Office Locator on IRS. 2012 tax return booklet 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 return booklet If you have a special need, such as a disability, you can request an appointment. 2012 tax return booklet Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 tax return booklet Apply for an Employer Identification Number (EIN). 2012 tax return booklet Go to IRS. 2012 tax return booklet gov and enter Apply for an EIN in the search box. 2012 tax return booklet Read the Internal Revenue Code, regulations, or other official guidance. 2012 tax return booklet Read Internal Revenue Bulletins. 2012 tax return booklet Sign up to receive local and national tax news and more by email. 2012 tax return booklet Just click on “subscriptions” above the search box on IRS. 2012 tax return booklet gov and choose from a variety of options. 2012 tax return booklet Phone. 2012 tax return booklet    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 return booklet Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 tax return booklet Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2012 tax return booklet gov, or download the IRS2Go app. 2012 tax return booklet 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 return booklet The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 tax return booklet Most VITA and TCE sites offer free electronic filing. 2012 tax return booklet Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 tax return booklet 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 return booklet 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 return booklet 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 return booklet The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 tax return booklet 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 return booklet 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 return booklet The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 tax return booklet Note, the above information is for our automated hotline. 2012 tax return booklet 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 return booklet Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 tax return booklet You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 tax return booklet It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 tax return booklet 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 return booklet You should receive your order within 10 business days. 2012 tax return booklet Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2012 tax return booklet 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 return booklet Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 tax return booklet The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 tax return booklet These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2012 tax return booklet Walk-in. 2012 tax return booklet   You can find a selection of forms, publications and services — in-person. 2012 tax return booklet Products. 2012 tax return booklet You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 tax return booklet Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 tax return booklet Services. 2012 tax return booklet You can walk in to your local TAC for face-to-face tax help. 2012 tax return booklet An employee can answer questions about your tax account or help you set up a payment plan. 2012 tax return booklet Before visiting, use the Office Locator tool on IRS. 2012 tax return booklet 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 return booklet Mail. 2012 tax return booklet   You can send your order for forms, instructions, and publications to the address below. 2012 tax return booklet You should receive a response within 10 business days after your request is received. 2012 tax return booklet Internal Revenue Service 1201 N. 2012 tax return booklet Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2012 tax return booklet The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 tax return booklet Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 tax return booklet   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 return booklet 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 return booklet You face (or your business is facing) an immediate threat of adverse action. 2012 tax return booklet 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 return booklet   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 return booklet Here's why we can help: TAS is an independent organization within the IRS. 2012 tax return booklet Our advocates know how to work with the IRS. 2012 tax return booklet Our services are free and tailored to meet your needs. 2012 tax return booklet We have offices in every state, the District of Columbia, and Puerto Rico. 2012 tax return booklet   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 www. 2012 tax return booklet irs. 2012 tax return booklet gov/Advocate, or call us toll-free at 1-877-777-4778. 2012 tax return booklet   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 tax return booklet If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2012 tax return booklet Low Income Taxpayer Clinics. 2012 tax return booklet   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 return booklet Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 tax return booklet Visit www. 2012 tax return booklet irs. 2012 tax return booklet gov/Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 tax return booklet Prev  Up  Next   Home   More Online Publications