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Can I Still E File My 2012 Tax Return

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Can I Still E File My 2012 Tax Return

Can i still e file my 2012 tax return Publication 575 - Main Content Table of Contents General InformationPension. Can i still e file my 2012 tax return Annuity. Can i still e file my 2012 tax return Qualified employee plan. Can i still e file my 2012 tax return Qualified employee annuity. Can i still e file my 2012 tax return Designated Roth account. Can i still e file my 2012 tax return Tax-sheltered annuity plan. Can i still e file my 2012 tax return Fixed-period annuities. Can i still e file my 2012 tax return Annuities for a single life. Can i still e file my 2012 tax return Joint and survivor annuities. Can i still e file my 2012 tax return Variable annuities. Can i still e file my 2012 tax return Disability pensions. Can i still e file my 2012 tax return Variable Annuities Section 457 Deferred Compensation Plans Disability Pensions Insurance Premiums for Retired Public Safety Officers Railroad Retirement Benefits Withholding Tax and Estimated Tax Cost (Investment in the Contract)Foreign employment contributions while a nonresident alien. Can i still e file my 2012 tax return Taxation of Periodic PaymentsPeriod of participation. Can i still e file my 2012 tax return Fully Taxable Payments Partly Taxable Payments Taxation of Nonperiodic PaymentsFiguring the Taxable Amount Loans Treated as Distributions Transfers of Annuity Contracts Lump-Sum Distributions RolloversExceptions. Can i still e file my 2012 tax return No tax withheld. Can i still e file my 2012 tax return Partial rollovers. Can i still e file my 2012 tax return Frozen deposits. Can i still e file my 2012 tax return Reasonable period of time. Can i still e file my 2012 tax return 20% Mandatory withholding. Can i still e file my 2012 tax return How to report. Can i still e file my 2012 tax return How to report. Can i still e file my 2012 tax return Special rule for Roth IRAs and designated Roth accounts. Can i still e file my 2012 tax return Special Additional TaxesTax on Early Distributions Tax on Excess Accumulation Survivors and BeneficiariesGuaranteed payments. Can i still e file my 2012 tax return How To Get Tax HelpLow Income Taxpayer Clinics General Information Definitions. Can i still e file my 2012 tax return   Some of the terms used in this publication are defined in the following paragraphs. Can i still e file my 2012 tax return Pension. Can i still e file my 2012 tax return   A pension is generally a series of definitely determinable payments made to you after you retire from work. Can i still e file my 2012 tax return Pension payments are made regularly and are based on such factors as years of service and prior compensation. Can i still e file my 2012 tax return Annuity. Can i still e file my 2012 tax return   An annuity is a series of payments under a contract made at regular intervals over a period of more than one full year. Can i still e file my 2012 tax return They can be either fixed (under which you receive a definite amount) or variable (not fixed). Can i still e file my 2012 tax return You can buy the contract alone or with the help of your employer. Can i still e file my 2012 tax return Qualified employee plan. Can i still e file my 2012 tax return   A qualified employee plan is an employer's stock bonus, pension, or profit-sharing plan that is for the exclusive benefit of employees or their beneficiaries and that meets Internal Revenue Code requirements. Can i still e file my 2012 tax return It qualifies for special tax benefits, such as tax deferral for employer contributions and capital gain treatment or the 10-year tax option for lump-sum distributions (if participants qualify). Can i still e file my 2012 tax return To determine whether your plan is a qualified plan, check with your employer or the plan administrator. Can i still e file my 2012 tax return Qualified employee annuity. Can i still e file my 2012 tax return   A qualified employee annuity is a retirement annuity purchased by an employer for an employee under a plan that meets Internal Revenue Code requirements. Can i still e file my 2012 tax return Designated Roth account. Can i still e file my 2012 tax return   A designated Roth account is a separate account created under a qualified Roth contribution program to which participants may elect to have part or all of their elective deferrals to a 401(k), 403(b), or 457(b) plan designated as Roth contributions. Can i still e file my 2012 tax return Elective deferrals that are designated as Roth contributions are included in your income. Can i still e file my 2012 tax return However, qualified distributions (explained later) are not included in your income. Can i still e file my 2012 tax return You should check with your plan administrator to determine if your plan will accept designated Roth contributions. Can i still e file my 2012 tax return Tax-sheltered annuity plan. Can i still e file my 2012 tax return   A tax-sheltered annuity plan (often referred to as a 403(b) plan or a tax-deferred annuity plan) is a retirement plan for employees of public schools and certain tax-exempt organizations. Can i still e file my 2012 tax return Generally, a tax-sheltered annuity plan provides retirement benefits by purchasing annuity contracts for its participants. Can i still e file my 2012 tax return Types of pensions and annuities. Can i still e file my 2012 tax return   Pensions and annuities include the following types. Can i still e file my 2012 tax return Fixed-period annuities. Can i still e file my 2012 tax return   You receive definite amounts at regular intervals for a specified length of time. Can i still e file my 2012 tax return Annuities for a single life. Can i still e file my 2012 tax return   You receive definite amounts at regular intervals for life. Can i still e file my 2012 tax return The payments end at death. Can i still e file my 2012 tax return Joint and survivor annuities. Can i still e file my 2012 tax return   The first annuitant receives a definite amount at regular intervals for life. Can i still e file my 2012 tax return After he or she dies, a second annuitant receives a definite amount at regular intervals for life. Can i still e file my 2012 tax return The amount paid to the second annuitant may or may not differ from the amount paid to the first annuitant. Can i still e file my 2012 tax return Variable annuities. Can i still e file my 2012 tax return   You receive payments that may vary in amount for a specified length of time or for life. Can i still e file my 2012 tax return The amounts you receive may depend upon such variables as profits earned by the pension or annuity funds, cost-of-living indexes, or earnings from a mutual fund. Can i still e file my 2012 tax return Disability pensions. Can i still e file my 2012 tax return   You receive disability payments because you retired on disability and have not reached minimum retirement age. Can i still e file my 2012 tax return More than one program. Can i still e file my 2012 tax return   You may receive employee plan benefits from more than one program under a single trust or plan of your employer. Can i still e file my 2012 tax return If you participate in more than one program, you may have to treat each as a separate pension or annuity contract, depending upon the facts in each case. Can i still e file my 2012 tax return Also, you may be considered to have received more than one pension or annuity. Can i still e file my 2012 tax return Your former employer or the plan administrator should be able to tell you if you have more than one contract. Can i still e file my 2012 tax return Example. Can i still e file my 2012 tax return Your employer set up a noncontributory profit-sharing plan for its employees. Can i still e file my 2012 tax return The plan provides that the amount held in the account of each participant will be paid when that participant retires. Can i still e file my 2012 tax return Your employer also set up a contributory defined benefit pension plan for its employees providing for the payment of a lifetime pension to each participant after retirement. Can i still e file my 2012 tax return The amount of any distribution from the profit-sharing plan depends on the contributions (including allocated forfeitures) made for the participant and the earnings from those contributions. Can i still e file my 2012 tax return Under the pension plan, however, a formula determines the amount of the pension benefits. Can i still e file my 2012 tax return The amount of contributions is the amount necessary to provide that pension. Can i still e file my 2012 tax return Each plan is a separate program and a separate contract. Can i still e file my 2012 tax return If you get benefits from these plans, you must account for each separately, even though the benefits from both may be included in the same check. Can i still e file my 2012 tax return Distributions from a designated Roth account are treated separately from other distributions from the plan. Can i still e file my 2012 tax return Qualified domestic relations order (QDRO). Can i still e file my 2012 tax return   A QDRO is a judgment, decree, or order relating to payment of child support, alimony, or marital property rights to a spouse, former spouse, child, or other dependent of a participant in a retirement plan. Can i still e file my 2012 tax return The QDRO must contain certain specific information, such as the name and last known mailing address of the participant and each alternate payee, and the amount or percentage of the participant's benefits to be paid to each alternate payee. Can i still e file my 2012 tax return A QDRO may not award an amount or form of benefit that is not available under the plan. Can i still e file my 2012 tax return   A spouse or former spouse who receives part of the benefits from a retirement plan under a QDRO reports the payments received as if he or she were a plan participant. Can i still e file my 2012 tax return The spouse or former spouse is allocated a share of the participant's cost (investment in the contract) equal to the cost times a fraction. Can i still e file my 2012 tax return The numerator of the fraction is the present value of the benefits payable to the spouse or former spouse. Can i still e file my 2012 tax return The denominator is the present value of all benefits payable to the participant. Can i still e file my 2012 tax return   A distribution that is paid to a child or other dependent under a QDRO is taxed to the plan participant. Can i still e file my 2012 tax return Variable Annuities The tax rules in this publication apply both to annuities that provide fixed payments and to annuities that provide payments that vary in amount based on investment results or other factors. Can i still e file my 2012 tax return For example, they apply to commercial variable annuity contracts, whether bought by an employee retirement plan for its participants or bought directly from the issuer by an individual investor. Can i still e file my 2012 tax return Under these contracts, the owner can generally allocate the purchase payments among several types of investment portfolios or mutual funds and the contract value is determined by the performance of those investments. Can i still e file my 2012 tax return The earnings are not taxed until distributed either in a withdrawal or in annuity payments. Can i still e file my 2012 tax return The taxable part of a distribution is treated as ordinary income. Can i still e file my 2012 tax return Net investment income tax. Can i still e file my 2012 tax return   Beginning in 2013, annuities under a nonqualified plan are included in calculating your net investment income for the net investment income tax (NIIT). Can i still e file my 2012 tax return For information see the Instructions for Form 8960, Net Investment Income Tax — Individuals, Estates and Trusts. Can i still e file my 2012 tax return For information on the tax treatment of a transfer or exchange of a variable annuity contract, see Transfers of Annuity Contracts under Taxation of Nonperiodic Payments, later. Can i still e file my 2012 tax return Withdrawals. Can i still e file my 2012 tax return   If you withdraw funds before your annuity starting date and your annuity is under a qualified retirement plan, a ratable part of the amount withdrawn is tax free. Can i still e file my 2012 tax return The tax-free part is based on the ratio of your cost (investment in the contract) to your account balance under the plan. Can i still e file my 2012 tax return   If your annuity is under a nonqualified plan (including a contract you bought directly from the issuer), the amount withdrawn is allocated first to earnings (the taxable part) and then to your cost (the tax-free part). Can i still e file my 2012 tax return However, if you bought your annuity contract before August 14, 1982, a different allocation applies to the investment before that date and the earnings on that investment. Can i still e file my 2012 tax return To the extent the amount withdrawn does not exceed that investment and earnings, it is allocated first to your cost (the tax-free part) and then to earnings (the taxable part). Can i still e file my 2012 tax return   If you withdraw funds (other than as an annuity) on or after your annuity starting date, the entire amount withdrawn is generally taxable. Can i still e file my 2012 tax return   The amount you receive in a full surrender of your annuity contract at any time is tax free to the extent of any cost that you have not previously recovered tax free. Can i still e file my 2012 tax return The rest is taxable. Can i still e file my 2012 tax return   For more information on the tax treatment of withdrawals, see Taxation of Nonperiodic Payments , later. Can i still e file my 2012 tax return If you withdraw funds from your annuity before you reach age 59½, also see Tax on Early Distributions under Special Additional Taxes, later. Can i still e file my 2012 tax return Annuity payments. Can i still e file my 2012 tax return   If you receive annuity payments under a variable annuity plan or contract, you recover your cost tax free under either the Simplified Method or the General Rule, as explained under Taxation of Periodic Payments , later. Can i still e file my 2012 tax return For a variable annuity paid under a qualified plan, you generally must use the Simplified Method. Can i still e file my 2012 tax return For a variable annuity paid under a nonqualified plan (including a contract you bought directly from the issuer), you must use a special computation under the General Rule. Can i still e file my 2012 tax return For more information, see Variable annuities in Publication 939 under Computation Under the General Rule. Can i still e file my 2012 tax return Death benefits. Can i still e file my 2012 tax return    If you receive a single-sum distribution from a variable annuity contract because of the death of the owner or annuitant, the distribution is generally taxable only to the extent it is more than the unrecovered cost of the contract. Can i still e file my 2012 tax return If you choose to receive an annuity, the payments are subject to tax as described above. Can i still e file my 2012 tax return If the contract provides a joint and survivor annuity and the primary annuitant had received annuity payments before death, you figure the tax-free part of annuity payments you receive as the survivor in the same way the primary annuitant did. Can i still e file my 2012 tax return See Survivors and Beneficiaries , later. Can i still e file my 2012 tax return Section 457 Deferred Compensation Plans If you work for a state or local government or for a tax-exempt organization, you may be able to participate in a section 457 deferred compensation plan. Can i still e file my 2012 tax return If your plan is an eligible plan, you are not taxed currently on pay that is deferred under the plan or on any earnings from the plan's investment of the deferred pay. Can i still e file my 2012 tax return You are generally taxed on amounts deferred in an eligible state or local government plan only when they are distributed from the plan. Can i still e file my 2012 tax return You are taxed on amounts deferred in an eligible tax-exempt organization plan when they are distributed or otherwise made available to you. Can i still e file my 2012 tax return Your 457(b) plan may have a designated Roth account option. Can i still e file my 2012 tax return If so, you may be able to roll over amounts to the designated Roth account or make contributions. Can i still e file my 2012 tax return Elective deferrals to a designated Roth account are included in your income. Can i still e file my 2012 tax return Qualified distributions (explained later) are not included in your income. Can i still e file my 2012 tax return See the Designated Roth accounts discussion under Taxation of Periodic Payments, later. Can i still e file my 2012 tax return This publication covers the tax treatment of benefits under eligible section 457 plans, but it does not cover the treatment of deferrals. Can i still e file my 2012 tax return For information on deferrals under section 457 plans, see Retirement Plan Contributions under Employee Compensation in Publication 525. Can i still e file my 2012 tax return Is your plan eligible?   To find out if your plan is an eligible plan, check with your employer. Can i still e file my 2012 tax return Plans that are not eligible section 457 plans include the following: Bona fide vacation leave, sick leave, compensatory time, severance pay, disability pay, or death benefit plans. Can i still e file my 2012 tax return Nonelective deferred compensation plans for nonemployees (independent contractors). Can i still e file my 2012 tax return Deferred compensation plans maintained by churches. Can i still e file my 2012 tax return Length of service award plans for bona fide volunteer firefighters and emergency medical personnel. Can i still e file my 2012 tax return An exception applies if the total amount paid to a volunteer exceeds $3,000 for any year of service. Can i still e file my 2012 tax return Disability Pensions If you retired on disability, you generally must include in income any disability pension you receive under a plan that is paid for by your employer. Can i still e file my 2012 tax return You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A or on line 8 of Form 1040NR until you reach minimum retirement age. Can i still e file my 2012 tax return Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Can i still e file my 2012 tax return You may be entitled to a tax credit if you were permanently and totally disabled when you retired. Can i still e file my 2012 tax return For information on this credit, see Publication 524. Can i still e file my 2012 tax return Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Can i still e file my 2012 tax return Report the payments on Form 1040, lines 16a and 16b; Form 1040A, lines 12a and 12b; or on Form 1040NR, lines 17a and 17b. Can i still e file my 2012 tax return Disability payments for injuries incurred as a direct result of a terrorist attack directed against the United States (or its allies) are not included in income. Can i still e file my 2012 tax return For more information about payments to survivors of terrorist attacks, see Publication 3920, Tax Relief for Victims of Terrorist Attacks. Can i still e file my 2012 tax return Insurance Premiums for Retired Public Safety Officers If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance. Can i still e file my 2012 tax return The premiums can be for coverage for you, your spouse, or dependents. Can i still e file my 2012 tax return The distribution must be made directly from the plan to the insurance provider. Can i still e file my 2012 tax return You can exclude from income the smaller of the amount of the insurance premiums or $3,000. Can i still e file my 2012 tax return You can only make this election for amounts that would otherwise be included in your income. Can i still e file my 2012 tax return The amount excluded from your income cannot be used to claim a medical expense deduction. Can i still e file my 2012 tax return An eligible retirement plan is a governmental plan that is: a qualified trust, a section 403(a) plan, a section 403(b) annuity, or a section 457(b) plan. Can i still e file my 2012 tax return If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. Can i still e file my 2012 tax return The amount shown in box 2a of Form 1099-R does not reflect this exclusion. Can i still e file my 2012 tax return Report your total distributions on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Can i still e file my 2012 tax return Report the taxable amount on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Can i still e file my 2012 tax return Enter “PSO” next to the appropriate line on which you report the taxable amount. Can i still e file my 2012 tax return If you are retired on disability and reporting your disability pension on line 7 of Form 1040 or Form 1040A, or line 8 of Form 1040NR, include only the taxable amount on that line and enter “PSO” and the amount excluded on the dotted line next to the applicable line. Can i still e file my 2012 tax return Railroad Retirement Benefits Benefits paid under the Railroad Retirement Act fall into two categories. Can i still e file my 2012 tax return These categories are treated differently for income tax purposes. Can i still e file my 2012 tax return The first category is the amount of tier 1 railroad retirement benefits that equals the social security benefit that a railroad employee or beneficiary would have been entitled to receive under the social security system. Can i still e file my 2012 tax return This part of the tier 1 benefit is the social security equivalent benefit (SSEB) and you treat it for tax purposes like social security benefits. Can i still e file my 2012 tax return If you received, repaid, or had tax withheld from the SSEB portion of tier 1 benefits during 2013, you will receive Form RRB-1099, Payments by the Railroad Retirement Board (or Form RRB-1042S, Statement for Nonresident Alien Recipients of Payments by the Railroad Retirement Board, if you are a nonresident alien) from the U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return Railroad Retirement Board (RRB). Can i still e file my 2012 tax return For more information about the tax treatment of the SSEB portion of tier 1 benefits and Forms RRB-1099 and RRB-1042S, see Publication 915. Can i still e file my 2012 tax return The second category contains the rest of the tier 1 railroad retirement benefits, called the non-social security equivalent benefit (NSSEB). Can i still e file my 2012 tax return It also contains any tier 2 benefit, vested dual benefit (VDB), and supplemental annuity benefit. Can i still e file my 2012 tax return Treat this category of benefits, shown on Form RRB-1099-R, as an amount received from a qualified employee plan. Can i still e file my 2012 tax return This allows for the tax-free (nontaxable) recovery of employee contributions from the tier 2 benefits and the NSSEB part of the tier 1 benefits. Can i still e file my 2012 tax return (The NSSEB and tier 2 benefits, less certain repayments, are combined into one amount called the Contributory Amount Paid on Form RRB-1099-R. Can i still e file my 2012 tax return ) Vested dual benefits and supplemental annuity benefits are non-contributory pensions and are fully taxable. Can i still e file my 2012 tax return See Taxation of Periodic Payments , later, for information on how to report your benefits and how to recover the employee contributions tax free. Can i still e file my 2012 tax return Form RRB-1099-R is used for U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return citizens, resident aliens, and nonresident aliens. Can i still e file my 2012 tax return Nonresident aliens. Can i still e file my 2012 tax return   A nonresident alien is an individual who is not a citizen or a resident alien of the United States. Can i still e file my 2012 tax return Nonresident aliens are subject to mandatory U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return tax withholding unless exempt under a tax treaty between the United States and their country of legal residency. Can i still e file my 2012 tax return A tax treaty exemption may reduce or eliminate tax withholding from railroad retirement benefits. Can i still e file my 2012 tax return See Tax withholding next for more information. Can i still e file my 2012 tax return   If you are a nonresident alien and your tax withholding rate changed or your country of legal residence changed during the year, you may receive more than one Form RRB-1042S or Form RRB-1099-R. Can i still e file my 2012 tax return To determine your total benefits paid or repaid and total tax withheld for the year, you should add the amounts shown on all forms you received for that year. Can i still e file my 2012 tax return For information on filing requirements for aliens, see Publication 519, U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return Tax Guide for Aliens. Can i still e file my 2012 tax return For information on tax treaties between the United States and other countries that may reduce or eliminate U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return tax on your benefits, see Publication 901, U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return Tax Treaties. Can i still e file my 2012 tax return Tax withholding. Can i still e file my 2012 tax return   To request or change your income tax withholding from SSEB payments, U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return citizens should contact the IRS for Form W-4V, Voluntary Withholding Request, and file it with the RRB. Can i still e file my 2012 tax return To elect, revoke, or change your income tax withholding from NSSEB, tier 2, VDB, and supplemental annuity payments received, use Form RRB W-4P, Withholding Certificate for Railroad Retirement Payments. Can i still e file my 2012 tax return If you are a nonresident alien or a U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return citizen living abroad, you should provide Form RRB-1001, Nonresident Questionnaire, to the RRB to furnish citizenship and residency information and to claim any treaty exemption from U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return tax withholding. Can i still e file my 2012 tax return Nonresident U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return citizens cannot elect to be exempt from withholding on payments delivered outside of the U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return Help from the RRB. Can i still e file my 2012 tax return   To request an RRB form or to get help with questions about an RRB benefit, you should contact your nearest RRB field office if you reside in the United States (call 1-877-772-5772 for the nearest field office) or U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return consulate/Embassy if you reside outside the United States. Can i still e file my 2012 tax return You can visit the RRB on the Internet at www. Can i still e file my 2012 tax return rrb. Can i still e file my 2012 tax return gov. Can i still e file my 2012 tax return Form RRB-1099-R. Can i still e file my 2012 tax return   The following discussion explains the items shown on Form RRB-1099-R. Can i still e file my 2012 tax return The amounts shown on this form are before any deduction for: Federal income tax withholding, Medicare premiums, Legal process garnishment payments, Recovery of a prior year overpayment of an NSSEB, tier 2 benefit, VDB, or supplemental annuity benefit, or Recovery of Railroad Unemployment Insurance Act benefits received while awaiting payment of your railroad retirement annuity. Can i still e file my 2012 tax return   The amounts shown on this form are after any offset for: Social Security benefits, Age reduction, Public Service pensions or public disability benefits, Dual railroad retirement entitlement under another RRB claim number, Work deductions, Legal process partition deductions, Actuarial adjustment, Annuity waiver, or Recovery of a current-year overpayment of NSSEB, tier 2, VDB, or supplemental annuity benefits. Can i still e file my 2012 tax return   The amounts shown on Form RRB-1099-R do not reflect any special rules, such as capital gain treatment or the special 10-year tax option for lump-sum payments, or tax-free rollovers. Can i still e file my 2012 tax return To determine if any of these rules apply to your benefits, see the discussions about them later. Can i still e file my 2012 tax return   Generally, amounts shown on your Form RRB-1099-R are considered a normal distribution. Can i still e file my 2012 tax return Use distribution code “7” if you are asked for a distribution code. Can i still e file my 2012 tax return Distribution codes are not shown on Form RRB-1099-R. Can i still e file my 2012 tax return   There are three copies of this form. Can i still e file my 2012 tax return Copy B is to be included with your income tax return if federal income tax is withheld. Can i still e file my 2012 tax return Copy C is for your own records. Can i still e file my 2012 tax return Copy 2 is filed with your state, city, or local income tax return, when required. Can i still e file my 2012 tax return See the illustrated Copy B (Form RRB-1099-R) above. Can i still e file my 2012 tax return       Each beneficiary will receive his or her own Form RRB-1099-R. Can i still e file my 2012 tax return If you receive benefits on more than one railroad retirement record, you may get more than one Form RRB-1099-R. Can i still e file my 2012 tax return So that you get your form timely, make sure the RRB always has your current mailing address. Can i still e file my 2012 tax return Please click here for the text description of the image. Can i still e file my 2012 tax return Form RRB-1099-R Box 1—Claim Number and Payee Code. Can i still e file my 2012 tax return   Your claim number is a six- or nine-digit number preceded by an alphabetical prefix. Can i still e file my 2012 tax return This is the number under which the RRB paid your benefits. Can i still e file my 2012 tax return Your payee code follows your claim number and is the last number in this box. Can i still e file my 2012 tax return It is used by the RRB to identify you under your claim number. Can i still e file my 2012 tax return In all your correspondence with the RRB, be sure to use the claim number and payee code shown in this box. Can i still e file my 2012 tax return Box 2—Recipient's Identification Number. Can i still e file my 2012 tax return   This is the recipient's U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return taxpayer identification number. Can i still e file my 2012 tax return It is the social security number (SSN), individual taxpayer identification number (ITIN), or employer identification number (EIN), if known, for the person or estate listed as the recipient. Can i still e file my 2012 tax return If you are a resident or nonresident alien who must furnish a taxpayer identification number to the IRS and are not eligible to obtain an SSN, use Form W-7, Application for IRS Individual Taxpayer Identification Number, to apply for an ITIN. Can i still e file my 2012 tax return The Instructions for Form W-7 explain how and when to apply. Can i still e file my 2012 tax return Box 3—Employee Contributions. Can i still e file my 2012 tax return   This is the amount of taxes withheld from the railroad employee's earnings that exceeds the amount of taxes that would have been withheld had the earnings been covered under the social security system. Can i still e file my 2012 tax return This amount is the employee's cost that you use to figure the tax-free part of the NSSEB and tier 2 benefit you received (the amount shown in box 4). Can i still e file my 2012 tax return (For information on how to figure the tax-free part, see Partly Taxable Payments under Taxation of Periodic Payments, later. Can i still e file my 2012 tax return ) The amount shown is the total employee contribution amount, not reduced by any amounts that the RRB calculated as previously recovered. Can i still e file my 2012 tax return It is the latest amount reported for 2013 and may have increased or decreased from a previous Form RRB-1099-R. Can i still e file my 2012 tax return If this amount has changed, the change is retroactive. Can i still e file my 2012 tax return You may need to refigure the tax-free part of your NSSEB/tier 2 benefit for 2013 and prior tax years. Can i still e file my 2012 tax return If this box is blank, it means that the amount of your NSSEB and tier 2 payments shown in box 4 is fully taxable. Can i still e file my 2012 tax return    If you had a previous annuity entitlement that ended and you are figuring the tax-free part of your NSSEB/tier 2 benefit for your current annuity entitlement, you should contact the RRB for confirmation of your correct employee contribution amount. Can i still e file my 2012 tax return Box 4—Contributory Amount Paid. Can i still e file my 2012 tax return   This is the gross amount of the NSSEB and tier 2 benefit you received in 2013, less any 2013 benefits you repaid in 2013. Can i still e file my 2012 tax return (Any benefits you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. Can i still e file my 2012 tax return ) This amount is the total contributory pension paid in 2013. Can i still e file my 2012 tax return It may be partly taxable and partly tax free or fully taxable. Can i still e file my 2012 tax return If you determine you are eligible to compute a tax-free part as explained later in Partly Taxable Payments under Taxation of Periodic Payments, use the latest reported employee contribution amount shown in box 3 as the cost. Can i still e file my 2012 tax return Box 5—Vested Dual Benefit. Can i still e file my 2012 tax return   This is the gross amount of vested dual benefit (VDB) payments paid in 2013, less any 2013 VDB payments you repaid in 2013. Can i still e file my 2012 tax return It is fully taxable. Can i still e file my 2012 tax return VDB payments you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. Can i still e file my 2012 tax return Note. Can i still e file my 2012 tax return The amounts shown in boxes 4 and 5 may represent payments for 2013 and/or other years after 1983. Can i still e file my 2012 tax return Box 6—Supplemental Annuity. Can i still e file my 2012 tax return   This is the gross amount of supplemental annuity benefits paid in 2013, less any 2013 supplemental annuity benefits you repaid in 2013. Can i still e file my 2012 tax return It is fully taxable. Can i still e file my 2012 tax return Supplemental annuity benefits you repaid in 2013 for an earlier year or for an unknown year are shown in box 8. Can i still e file my 2012 tax return Box 7—Total Gross Paid. Can i still e file my 2012 tax return   This is the sum of boxes 4, 5, and 6. Can i still e file my 2012 tax return The amount represents the total pension paid in 2013. Can i still e file my 2012 tax return Include this amount on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Can i still e file my 2012 tax return Box 8—Repayments. Can i still e file my 2012 tax return   This amount represents any NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit you repaid to the RRB in 2013 for years before 2013 or for unknown years. Can i still e file my 2012 tax return The amount shown in this box has not been deducted from the amounts shown in boxes 4, 5, and 6. Can i still e file my 2012 tax return It only includes repayments of benefits that were taxable to you. Can i still e file my 2012 tax return This means it only includes repayments in 2013 of NSSEB benefits paid after 1985, tier 2 and VDB benefits paid after 1983, and supplemental annuity benefits paid in any year. Can i still e file my 2012 tax return If you included the benefits in your income in the year you received them, you may be able to deduct the repaid amount. Can i still e file my 2012 tax return For more information about repayments, see Repayment of benefits received in an earlier year , later. Can i still e file my 2012 tax return    You may have repaid an overpayment of benefits by returning a payment, by making a payment, or by having an amount withheld from your railroad retirement annuity payment. Can i still e file my 2012 tax return Box 9—Federal Income Tax Withheld. Can i still e file my 2012 tax return   This is the total federal income tax withheld from your NSSEB, tier 2 benefit, VDB, and supplemental annuity benefit. Can i still e file my 2012 tax return Include this on your income tax return as tax withheld. Can i still e file my 2012 tax return If you are a nonresident alien and your tax withholding rate and/or country of legal residence changed during 2013, you will receive more than one Form RRB-1099-R for 2013. Can i still e file my 2012 tax return Determine the total amount of U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return federal income tax withheld from your 2013 RRB NSSEB, tier 2, VDB, and supplemental annuity payments by adding the amounts in box 9 of all original 2013 Forms RRB-1099-R, or the latest corrected or duplicate Forms RRB-1099-R you receive. Can i still e file my 2012 tax return Box 10—Rate of Tax. Can i still e file my 2012 tax return   If you are taxed as a U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return citizen or resident alien, this box does not apply to you. Can i still e file my 2012 tax return If you are a nonresident alien, an entry in this box indicates the rate at which tax was withheld on the NSSEB, tier 2, VDB, and supplemental annuity payments that were paid to you in 2013. Can i still e file my 2012 tax return If you are a nonresident alien whose tax was withheld at more than one rate during 2013, you will receive a separate Form RRB-1099-R for each rate change during 2013. Can i still e file my 2012 tax return Box 11—Country. Can i still e file my 2012 tax return   If you are taxed as a U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return citizen or resident alien, this box does not apply to you. Can i still e file my 2012 tax return If you are a nonresident alien, an entry in this box indicates the country of which you were a resident for tax purposes at the time you received railroad retirement payments in 2013. Can i still e file my 2012 tax return If you are a nonresident alien who was a resident of more than one country during 2013, you will receive a separate Form RRB-1099-R for each country of residence during 2013. Can i still e file my 2012 tax return Box 12—Medicare Premium Total. Can i still e file my 2012 tax return   This is for information purposes only. Can i still e file my 2012 tax return The amount shown in this box represents the total amount of Part B Medicare premiums deducted from your railroad retirement annuity payments in 2013. Can i still e file my 2012 tax return Medicare premium refunds are not included in the Medicare total. Can i still e file my 2012 tax return The Medicare total is normally shown on Form RRB-1099 (if you are a citizen or resident alien of the United States) or Form RRB-1042S (if you are a nonresident alien). Can i still e file my 2012 tax return However, if Form RRB-1099 or Form RRB-1042S is not required for 2013, then this total will be shown on Form RRB-1099-R. Can i still e file my 2012 tax return If your Medicare premiums were deducted from your social security benefits, paid by a third party, refunded to you, and/or you paid the premiums by direct billing, your Medicare total will not be shown in this box. Can i still e file my 2012 tax return Repayment of benefits received in an earlier year. Can i still e file my 2012 tax return   If you had to repay any railroad retirement benefits that you had included in your income in an earlier year because at that time you thought you had an unrestricted right to it, you can deduct the amount you repaid in the year in which you repaid it. Can i still e file my 2012 tax return   If you repaid $3,000 or less in 2013, deduct it on Schedule A (Form 1040), line 23. Can i still e file my 2012 tax return The 2%-of-adjusted-gross-income limit applies to this deduction. Can i still e file my 2012 tax return You cannot take this deduction if you file Form 1040A. Can i still e file my 2012 tax return    If you repaid more than $3,000 in 2013, you can either take a deduction for the amount repaid on Schedule A (Form 1040), line 28 or you can take a credit against your tax. Can i still e file my 2012 tax return For more information, see Repayments in Publication 525. Can i still e file my 2012 tax return Withholding Tax and Estimated Tax Your retirement plan distributions are subject to federal income tax withholding. Can i still e file my 2012 tax return However, you can choose not to have tax withheld on payments you receive unless they are eligible rollover distributions. Can i still e file my 2012 tax return (These are distributions, described later under Rollovers, that are eligible for rollover treatment but are not paid directly to another qualified retirement plan or to a traditional IRA. Can i still e file my 2012 tax return ) If you choose not to have tax withheld or if you do not have enough tax withheld, you may have to make estimated tax payments. Can i still e file my 2012 tax return See Estimated tax , later. Can i still e file my 2012 tax return The withholding rules apply to the taxable part of payments you receive from: An employer pension, annuity, profit-sharing, or stock bonus plan, Any other deferred compensation plan, A traditional individual retirement arrangement (IRA), or A commercial annuity. Can i still e file my 2012 tax return For this purpose, a commercial annuity means an annuity, endowment, or life insurance contract issued by an insurance company. Can i still e file my 2012 tax return There will be no withholding on any part of a distribution where it is reasonable to believe that it will not be includible in gross income. Can i still e file my 2012 tax return Choosing no withholding. Can i still e file my 2012 tax return   You can choose not to have income tax withheld from retirement plan payments unless they are eligible rollover distributions. Can i still e file my 2012 tax return You can make this choice on Form W-4P for periodic and nonperiodic payments. Can i still e file my 2012 tax return This choice generally remains in effect until you revoke it. Can i still e file my 2012 tax return   The payer will ignore your choice not to have tax withheld if: You do not give the payer your social security number (in the required manner), or The IRS notifies the payer, before the payment is made, that you gave an incorrect social security number. Can i still e file my 2012 tax return   To choose not to have tax withheld, a U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return citizen or resident alien must give the payer a home address in the United States or its possessions. Can i still e file my 2012 tax return Without that address, the payer must withhold tax. Can i still e file my 2012 tax return For example, the payer has to withhold tax if the recipient has provided a U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return address for a nominee, trustee, or agent to whom the benefits are delivered, but has not provided his or her own U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return home address. Can i still e file my 2012 tax return   If you do not give the payer a home address in the United States or its possessions, you can choose not to have tax withheld only if you certify to the payer that you are not a U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return citizen, a U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return resident alien, or someone who left the country to avoid tax. Can i still e file my 2012 tax return But if you so certify, you may be subject to the 30% flat rate withholding that applies to nonresident aliens. Can i still e file my 2012 tax return This 30% rate will not apply if you are exempt or subject to a reduced rate by treaty. Can i still e file my 2012 tax return For details, get Publication 519. Can i still e file my 2012 tax return Periodic payments. Can i still e file my 2012 tax return   Unless you choose no withholding, your annuity or similar periodic payments (other than eligible rollover distributions) will be treated like wages for withholding purposes. Can i still e file my 2012 tax return Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). Can i still e file my 2012 tax return You should give the payer a completed withholding certificate (Form W-4P or a similar form provided by the payer). Can i still e file my 2012 tax return If you do not, tax will be withheld as if you were married and claiming three withholding allowances. Can i still e file my 2012 tax return   Tax will be withheld as if you were single and were claiming no withholding allowances if: You do not give the payer your social security number (in the required manner), or The IRS notifies the payer (before any payment is made) that you gave an incorrect social security number. Can i still e file my 2012 tax return   You must file a new withholding certificate to change the amount of withholding. Can i still e file my 2012 tax return Nonperiodic distributions. Can i still e file my 2012 tax return    Unless you choose no withholding, the withholding rate for a nonperiodic distribution (a payment other than a periodic payment) that is not an eligible rollover distribution is 10% of the distribution. Can i still e file my 2012 tax return You can also ask the payer to withhold an additional amount using Form W-4P. Can i still e file my 2012 tax return The part of any loan treated as a distribution (except an offset amount to repay the loan), explained later, is subject to withholding under this rule. Can i still e file my 2012 tax return Eligible rollover distribution. Can i still e file my 2012 tax return    If you receive an eligible rollover distribution, 20% of it generally will be withheld for income tax. Can i still e file my 2012 tax return You cannot choose not to have tax withheld from an eligible rollover distribution. Can i still e file my 2012 tax return However, tax will not be withheld if you have the plan administrator pay the eligible rollover distribution directly to another qualified plan or an IRA in a direct rollover. Can i still e file my 2012 tax return For more information about eligible rollover distributions, see Rollovers , later. Can i still e file my 2012 tax return Estimated tax. Can i still e file my 2012 tax return   Your estimated tax is the total of your expected income tax, self-employment tax, and certain other taxes for the year, minus your expected credits and withheld tax. Can i still e file my 2012 tax return Generally, you must make estimated tax payments for 2014 if you expect to owe at least $1,000 in tax (after subtracting your withholding and credits) and you expect your withholding and credits to be less than the smaller of: 90% of the tax to be shown on your 2014 return, or 100% of the tax shown on your 2013 return. Can i still e file my 2012 tax return If your adjusted gross income for 2013 was more than $150,000 ($75,000 if your filing status for 2014 is married filing separately), substitute 110% for 100% in (2) above. Can i still e file my 2012 tax return For more information, get Publication 505, Tax Withholding and Estimated Tax. Can i still e file my 2012 tax return In figuring your withholding or estimated tax, remember that a part of your monthly social security or equivalent tier 1 railroad retirement benefits may be taxable. Can i still e file my 2012 tax return See Publication 915. Can i still e file my 2012 tax return You can choose to have income tax withheld from those benefits. Can i still e file my 2012 tax return Use Form W-4V to make this choice. Can i still e file my 2012 tax return Cost (Investment in the Contract) Distributions from your pension or annuity plan may include amounts treated as a recovery of your cost (investment in the contract). Can i still e file my 2012 tax return If any part of a distribution is treated as a recovery of your cost under the rules explained in this publication, that part is tax free. Can i still e file my 2012 tax return Therefore, the first step in figuring how much of a distribution is taxable is to determine the cost of your pension or annuity. Can i still e file my 2012 tax return In general, your cost is your net investment in the contract as of the annuity starting date (or the date of the distribution, if earlier). Can i still e file my 2012 tax return To find this amount, you must first figure the total premiums, contributions, or other amounts you paid. Can i still e file my 2012 tax return This includes the amounts your employer contributed that were taxable to you when paid. Can i still e file my 2012 tax return (However, see Foreign employment contributions , later. Can i still e file my 2012 tax return ) It does not include amounts withheld from your pay on a tax-deferred basis (money that was taken out of your gross pay before taxes were deducted). Can i still e file my 2012 tax return It also does not include amounts you contributed for health and accident benefits (including any additional premiums paid for double indemnity or disability benefits). Can i still e file my 2012 tax return From this total cost you must subtract the following amounts. Can i still e file my 2012 tax return Any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income and that you received by the later of the annuity starting date or the date on which you received your first payment. Can i still e file my 2012 tax return Any other tax-free amounts you received under the contract or plan by the later of the dates in (1). Can i still e file my 2012 tax return If you must use the Simplified Method for your annuity payments, the tax-free part of any single-sum payment received in connection with the start of the annuity payments, regardless of when you received it. Can i still e file my 2012 tax return (See Simplified Method , later, for information on its required use. Can i still e file my 2012 tax return ) If you use the General Rule for your annuity payments, the value of the refund feature in your annuity contract. Can i still e file my 2012 tax return (See General Rule , later, for information on its use. Can i still e file my 2012 tax return ) Your annuity contract has a refund feature if the annuity payments are for your life (or the lives of you and your survivor) and payments in the nature of a refund of the annuity's cost will be made to your beneficiary or estate if all annuitants die before a stated amount or a stated number of payments are made. Can i still e file my 2012 tax return For more information, see Publication 939. Can i still e file my 2012 tax return The tax treatment of the items described in (1) through (3) is discussed later under Taxation of Nonperiodic Payments . Can i still e file my 2012 tax return Form 1099-R. Can i still e file my 2012 tax return If you began receiving periodic payments of a life annuity in 2013, the payer should show your total contributions to the plan in box 9b of your 2013 Form 1099-R. Can i still e file my 2012 tax return Annuity starting date defined. Can i still e file my 2012 tax return   Your annuity starting date is the later of the first day of the first period for which you received a payment or the date the plan's obligations became fixed. Can i still e file my 2012 tax return Example. Can i still e file my 2012 tax return On January 1, you completed all your payments required under an annuity contract providing for monthly payments starting on August 1 for the period beginning July 1. Can i still e file my 2012 tax return The annuity starting date is July 1. Can i still e file my 2012 tax return This is the date you use in figuring the cost of the contract and selecting the appropriate number from Table 1 for line 3 of the Simplified Method Worksheet. Can i still e file my 2012 tax return Designated Roth accounts. Can i still e file my 2012 tax return   Your cost in these accounts is your designated Roth contributions that were included in your income as wages subject to applicable withholding requirements. Can i still e file my 2012 tax return Your cost will also include any in-plan Roth rollovers you included in income. Can i still e file my 2012 tax return Foreign employment contributions. Can i still e file my 2012 tax return   If you worked abroad, your cost may include contributions by your employer to the retirement plan, but only if those contributions would be excludible from your gross income had they been paid directly to you as compensation. Can i still e file my 2012 tax return The contributions that apply are: Contributions before 1963 by your employer, Contributions after 1962 by your employer if the contributions would be excludible from your gross income (not including the foreign earned income exclusion) had they been paid directly to you, or Contributions after 1996 by your employer if you performed the services of a foreign missionary (a duly ordained, commissioned, or licensed minister of a church or a lay person) but only if the contributions would be excludible from your gross income had they been paid directly to you. Can i still e file my 2012 tax return Foreign employment contributions while a nonresident alien. Can i still e file my 2012 tax return   In determining your cost, special rules apply if you are a U. Can i still e file my 2012 tax return S. Can i still e file my 2012 tax return citizen or resident alien who received distributions in 2013 from a plan to which contributions were made while you were a nonresident alien. Can i still e file my 2012 tax return Your contributions and your employer's contributions are not included in your cost if the contribution: Was made based on compensation which was for services performed outside the United States while you were a nonresident alien, and Was not subject to income tax under the laws of the United States or any foreign country, but only if the contribution would have been subject to income tax if paid as cash compensation when the services were performed. Can i still e file my 2012 tax return Taxation of Periodic Payments This section explains how the periodic payments you receive from a pension or annuity plan are taxed. Can i still e file my 2012 tax return Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). Can i still e file my 2012 tax return These payments are also known as amounts received as an annuity. Can i still e file my 2012 tax return If you receive an amount from your plan that is not a periodic payment, see Taxation of Nonperiodic Payments , later. Can i still e file my 2012 tax return In general, you can recover the cost of your pension or annuity tax free over the period you are to receive the payments. Can i still e file my 2012 tax return The amount of each payment that is more than the part that represents your cost is taxable (however, see Insurance Premiums for Retired Public Safety Officers , earlier). Can i still e file my 2012 tax return Designated Roth accounts. Can i still e file my 2012 tax return   If you receive a qualified distribution from a designated Roth account, the distribution is not included in your gross income. Can i still e file my 2012 tax return This applies to both your cost in the account and income earned on that account. Can i still e file my 2012 tax return A qualified distribution is generally a distribution that is: Made after a 5-tax-year period of participation, and Made on or after the date you reach age 59½, made to a beneficiary or your estate on or after your death, or attributable to your being disabled. Can i still e file my 2012 tax return   If the distribution is not a qualified distribution, the rules discussed in this section apply. Can i still e file my 2012 tax return The designated Roth account is treated as a separate contract. Can i still e file my 2012 tax return Period of participation. Can i still e file my 2012 tax return   The 5-tax-year period of participation is the 5-tax-year period beginning with the first tax year for which the participant made a designated Roth contribution to the plan. Can i still e file my 2012 tax return Therefore, for designated Roth contributions made for 2013, the first year for which a qualified distribution can be made is 2018. Can i still e file my 2012 tax return   However, if a direct rollover is made to the plan from a designated Roth account under another plan, the 5-tax-year period for the recipient plan begins with the first tax year for which the participant first had designated Roth contributions made to the other plan. Can i still e file my 2012 tax return   Your 401(k), 403(b), or 457(b) plan may permit you to roll over amounts from those plans to a designated Roth account within the same plan. Can i still e file my 2012 tax return This is known as an in-plan Roth rollover. Can i still e file my 2012 tax return For more details, see In-plan Roth rollovers , later. Can i still e file my 2012 tax return Fully Taxable Payments The pension or annuity payments that you receive are fully taxable if you have no cost in the contract because any of the following situations applies to you (however, see Insurance Premiums for Retired Public Safety Officers , earlier). Can i still e file my 2012 tax return You did not pay anything or are not considered to have paid anything for your pension or annuity. Can i still e file my 2012 tax return Amounts withheld from your pay on a tax-deferred basis are not considered part of the cost of the pension or annuity payment. Can i still e file my 2012 tax return Your employer did not withhold contributions from your salary. Can i still e file my 2012 tax return You got back all of your contributions tax free in prior years (however, see Exclusion not limited to cost under Partly Taxable Payments, later). Can i still e file my 2012 tax return Report the total amount you got on Form 1040, line 16b; Form 1040A, line 12b; or on Form 1040NR, line 17b. Can i still e file my 2012 tax return You should make no entry on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Can i still e file my 2012 tax return Deductible voluntary employee contributions. Can i still e file my 2012 tax return   Distributions you receive that are based on your accumulated deductible voluntary employee contributions are generally fully taxable in the year distributed to you. Can i still e file my 2012 tax return Accumulated deductible voluntary employee contributions include net earnings on the contributions. Can i still e file my 2012 tax return If distributed as part of a lump sum, they do not qualify for the 10-year tax option or capital gain treatment, explained later. Can i still e file my 2012 tax return Partly Taxable Payments If you have a cost to recover from your pension or annuity plan (see Cost (Investment in the Contract) , earlier), you can exclude part of each annuity payment from income as a recovery of your cost. Can i still e file my 2012 tax return This tax-free part of the payment is figured when your annuity starts and remains the same each year, even if the amount of the payment changes. Can i still e file my 2012 tax return The rest of each payment is taxable (however, see Insurance Premiums for Retired Public Safety Officers , earlier). Can i still e file my 2012 tax return You figure the tax-free part of the payment using one of the following methods. Can i still e file my 2012 tax return Simplified Method. Can i still e file my 2012 tax return You generally must use this method if your annuity is paid under a qualified plan (a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity plan or contract). Can i still e file my 2012 tax return You cannot use this method if your annuity is paid under a nonqualified plan. Can i still e file my 2012 tax return General Rule. Can i still e file my 2012 tax return You must use this method if your annuity is paid under a nonqualified plan. Can i still e file my 2012 tax return You generally cannot use this method if your annuity is paid under a qualified plan. Can i still e file my 2012 tax return You determine which method to use when you first begin receiving your annuity, and you continue using it each year that you recover part of your cost. Can i still e file my 2012 tax return If you had more than one partly taxable pension or annuity, figure the tax-free part and the taxable part of each separately. Can i still e file my 2012 tax return Qualified plan annuity starting before November 19, 1996. Can i still e file my 2012 tax return   If your annuity is paid under a qualified plan and your annuity starting date (defined earlier under Cost (Investment in the Contract) ) is after July 1, 1986, and before November 19, 1996, you could have chosen to use either the Simplified Method or the General Rule. Can i still e file my 2012 tax return If your annuity starting date is before July 2, 1986, you use the General Rule unless your annuity qualified for the Three-Year Rule. Can i still e file my 2012 tax return If you used the Three-Year Rule (which was repealed for annuities starting after July 1, 1986), your annuity payments are generally now fully taxable. Can i still e file my 2012 tax return Exclusion limit. Can i still e file my 2012 tax return   Your annuity starting date determines the total amount of annuity payments that you can exclude from income over the years. Can i still e file my 2012 tax return Once your annuity starting date is determined, it does not change. Can i still e file my 2012 tax return If you calculate the taxable portion of your annuity payments using the simplified method worksheet, the annuity starting date determines the recovery period for your cost. Can i still e file my 2012 tax return That recovery period begins on your annuity starting date and is not affected by the date you first complete the worksheet. Can i still e file my 2012 tax return Exclusion limited to cost. Can i still e file my 2012 tax return   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a recovery of the cost cannot exceed your total cost. Can i still e file my 2012 tax return Any unrecovered cost at your (or the last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. Can i still e file my 2012 tax return This deduction is not subject to the 2%-of-adjusted-gross-income limit. Can i still e file my 2012 tax return Example 1. Can i still e file my 2012 tax return Your annuity starting date is after 1986, and you exclude $100 a month ($1,200 a year) under the Simplified Method. Can i still e file my 2012 tax return The total cost of your annuity is $12,000. Can i still e file my 2012 tax return Your exclusion ends when you have recovered your cost tax free, that is, after 10 years (120 months). Can i still e file my 2012 tax return After that, your annuity payments are generally fully taxable. Can i still e file my 2012 tax return Example 2. Can i still e file my 2012 tax return The facts are the same as in Example 1, except you die (with no surviving annuitant) after the eighth year of retirement. Can i still e file my 2012 tax return You have recovered tax free only $9,600 (8 × $1,200) of your cost. Can i still e file my 2012 tax return An itemized deduction for your unrecovered cost of $2,400 ($12,000 – $9,600) can be taken on your final return. Can i still e file my 2012 tax return Exclusion not limited to cost. Can i still e file my 2012 tax return   If your annuity starting date is before 1987, you can continue to take your monthly exclusion for as long as you receive your annuity. Can i still e file my 2012 tax return If you chose a joint and survivor annuity, your survivor can continue to take the survivor's exclusion figured as of the annuity starting date. Can i still e file my 2012 tax return The total exclusion may be more than your cost. Can i still e file my 2012 tax return Simplified Method Under the Simplified Method, you figure the tax-free part of each annuity payment by dividing your cost by the total number of anticipated monthly payments. Can i still e file my 2012 tax return For an annuity that is payable for the lives of the annuitants, this number is based on the annuitants' ages on the annuity starting date and is determined from a table. Can i still e file my 2012 tax return For any other annuity, this number is the number of monthly annuity payments under the contract. Can i still e file my 2012 tax return Who must use the Simplified Method. Can i still e file my 2012 tax return   You must use the Simplified Method if your annuity starting date is after November 18, 1996, and you meet both of the following conditions. Can i still e file my 2012 tax return You receive your pension or annuity payments from any of the following plans. Can i still e file my 2012 tax return A qualified employee plan. Can i still e file my 2012 tax return A qualified employee annuity. Can i still e file my 2012 tax return A tax-sheltered annuity plan (403(b) plan). Can i still e file my 2012 tax return On your annuity starting date, at least one of the following conditions applies to you. Can i still e file my 2012 tax return You are under age 75. Can i still e file my 2012 tax return You are entitled to less than 5 years of guaranteed payments. Can i still e file my 2012 tax return Guaranteed payments. Can i still e file my 2012 tax return   Your annuity contract provides guaranteed payments if a minimum number of payments or a minimum amount (for example, the amount of your investment) is payable even if you and any survivor annuitant do not live to receive the minimum. Can i still e file my 2012 tax return If the minimum amount is less than the total amount of the payments you are to receive, barring death, during the first 5 years after payments begin (figured by ignoring any payment increases), you are entitled to less than 5 years of guaranteed payments. Can i still e file my 2012 tax return Annuity starting before November 19, 1996. Can i still e file my 2012 tax return   If your annuity starting date is after July 1, 1986, and before November 19, 1996, and you chose to use the Simplified Method, you must continue to use it each year that you recover part of your cost. Can i still e file my 2012 tax return You could have chosen to use the Simplified Method if your annuity is payable for your life (or the lives of you and your survivor annuitant) and you met both of the conditions listed earlier under Who must use the Simplified Method . Can i still e file my 2012 tax return Who cannot use the Simplified Method. Can i still e file my 2012 tax return   You cannot use the Simplified Method if you receive your pension or annuity from a nonqualified plan or otherwise do not meet the conditions described in the preceding discussion. Can i still e file my 2012 tax return See General Rule , later. Can i still e file my 2012 tax return How to use the Simplified Method. Can i still e file my 2012 tax return    Complete Worksheet A in the back of this publication to figure your taxable annuity for 2013. Can i still e file my 2012 tax return Be sure to keep the completed worksheet; it will help you figure your taxable annuity next year. Can i still e file my 2012 tax return   To complete line 3 of the worksheet, you must determine the total number of expected monthly payments for your annuity. Can i still e file my 2012 tax return How you do this depends on whether the annuity is for a single life, multiple lives, or a fixed period. Can i still e file my 2012 tax return For this purpose, treat an annuity that is payable over the life of an annuitant as payable for that annuitant's life even if the annuity has a fixed-period feature or also provides a temporary annuity payable to the annuitant's child under age 25. Can i still e file my 2012 tax return    You do not need to complete line 3 of the worksheet or make the computation on line 4 if you received annuity payments last year and used last year's worksheet to figure your taxable annuity. Can i still e file my 2012 tax return Instead, enter the amount from line 4 of last year's worksheet on line 4 of this year's worksheet. Can i still e file my 2012 tax return Single-life annuity. Can i still e file my 2012 tax return   If your annuity is payable for your life alone, use Table 1 at the bottom of the worksheet to determine the total number of expected monthly payments. Can i still e file my 2012 tax return Enter on line 3 the number shown for your age on your annuity starting date. Can i still e file my 2012 tax return This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Can i still e file my 2012 tax return Multiple-lives annuity. Can i still e file my 2012 tax return   If your annuity is payable for the lives of more than one annuitant, use Table 2 at the bottom of the worksheet to determine the total number of expected monthly payments. Can i still e file my 2012 tax return Enter on line 3 the number shown for the annuitants' combined ages on the annuity starting date. Can i still e file my 2012 tax return For an annuity payable to you as the primary annuitant and to more than one survivor annuitant, combine your age and the age of the youngest survivor annuitant. Can i still e file my 2012 tax return For an annuity that has no primary annuitant and is payable to you and others as survivor annuitants, combine the ages of the oldest and youngest annuitants. Can i still e file my 2012 tax return Do not treat as a survivor annuitant anyone whose entitlement to payments depends on an event other than the primary annuitant's death. Can i still e file my 2012 tax return   However, if your annuity starting date is before 1998, do not use Table 2 and do not combine the annuitants' ages. Can i still e file my 2012 tax return Instead, you must use Table 1 at the bottom of the worksheet and enter on line 3 the number shown for the primary annuitant's age on the annuity starting date. Can i still e file my 2012 tax return This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Can i still e file my 2012 tax return Fixed-period annuity. Can i still e file my 2012 tax return   If your annuity does not depend in whole or in part on anyone's life expectancy, the total number of expected monthly payments to enter on line 3 of the worksheet is the number of monthly annuity payments under the contract. Can i still e file my 2012 tax return Line 6. Can i still e file my 2012 tax return   The amount on line 6 should include all amounts that could have been recovered in prior years. Can i still e file my 2012 tax return If you did not recover an amount in a prior year, you may be able to amend your returns for the affected years. Can i still e file my 2012 tax return Example. Can i still e file my 2012 tax return Bill Smith, age 65, began receiving retirement benefits in 2013 under a joint and survivor annuity. Can i still e file my 2012 tax return Bill's annuity starting date is January 1, 2013. Can i still e file my 2012 tax return The benefits are to be paid for the joint lives of Bill and his wife, Kathy, age 65. Can i still e file my 2012 tax return Bill had contributed $31,000 to a qualified plan and had received no distributions before the annuity starting date. Can i still e file my 2012 tax return Bill is to receive a retirement benefit of $1,200 a month, and Kathy is to receive a monthly survivor benefit of $600 upon Bill's death. Can i still e file my 2012 tax return Bill must use the Simplified Method to figure his taxable annuity because his payments are from a qualified plan and he is under age 75. Can i still e file my 2012 tax return Because his annuity is payable over the lives of more than one annuitant, he uses his and Kathy's combined ages and Table 2 at the bottom of Worksheet A in completing line 3 of the worksheet. Can i still e file my 2012 tax return His completed worksheet is shown later. Can i still e file my 2012 tax return Bill's tax-free monthly amount is $100 ($31,000 ÷ 310) as shown on line 4 of the worksheet. Can i still e file my 2012 tax return Upon Bill's death, if Bill has not recovered the full $31,000 investment, Kathy will also exclude $100 from her $600 monthly payment. Can i still e file my 2012 tax return The full amount of any annuity payments received after 310 payments are paid must be included in gross income. Can i still e file my 2012 tax return If Bill and Kathy die before 310 payments are made, a miscellaneous itemized deduction will be allowed for the unrecovered cost on the final income tax return of the last to die. Can i still e file my 2012 tax return This deduction is not subject to the 2%-of-adjusted-gross-income limit. Can i still e file my 2012 tax return Worksheet A. Can i still e file my 2012 tax return Simplified Method Worksheet for Bill Smith 1. Can i still e file my 2012 tax return Enter the total pension or annuity payments received this year. Can i still e file my 2012 tax return Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Can i still e file my 2012 tax return $14,400 2. Can i still e file my 2012 tax return Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. Can i still e file my 2012 tax return * See Cost (Investment in the Contract) , earlier 2. Can i still e file my 2012 tax return 31,000   Note. Can i still e file my 2012 tax return If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Can i still e file my 2012 tax return Otherwise, go to line 3. Can i still e file my 2012 tax return     3. Can i still e file my 2012 tax return Enter the appropriate number from Table 1 below. Can i still e file my 2012 tax return But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below 3. Can i still e file my 2012 tax return 310 4. Can i still e file my 2012 tax return Divide line 2 by the number on line 3 4. Can i still e file my 2012 tax return 100 5. Can i still e file my 2012 tax return Multiply line 4 by the number of months for which this year's payments were made. Can i still e file my 2012 tax return If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Can i still e file my 2012 tax return Otherwise, go to line 6 5. Can i still e file my 2012 tax return 1,200 6. Can i still e file my 2012 tax return Enter any amount previously recovered tax free in years after 1986. Can i still e file my 2012 tax return This is the amount shown on line 10 of your worksheet for last year 6. Can i still e file my 2012 tax return -0- 7. Can i still e file my 2012 tax return Subtract line 6 from line 2 7. Can i still e file my 2012 tax return 31,000 8. Can i still e file my 2012 tax return Enter the smaller of line 5 or line 7 8. Can i still e file my 2012 tax return 1,200 9. Can i still e file my 2012 tax return Taxable amount for year. Can i still e file my 2012 tax return Subtract line 8 from line 1. Can i still e file my 2012 tax return Enter the result, but not less than zero. Can i still e file my 2012 tax return Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Can i still e file my 2012 tax return Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. Can i still e file my 2012 tax return If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. Can i still e file my 2012 tax return $13,200 10. Can i still e file my 2012 tax return Was your annuity starting date before 1987? □ Yes. Can i still e file my 2012 tax return STOP. Can i still e file my 2012 tax return Do not complete the rest of this worksheet. Can i still e file my 2012 tax return  ☑ No. Can i still e file my 2012 tax return Add lines 6 and 8. Can i still e file my 2012 tax return This is the amount you have recovered tax free through 2013. Can i still e file my 2012 tax return You will need this number if you need to fill out this worksheet next year 10. Can i still e file my 2012 tax return 1,200 11. Can i still e file my 2012 tax return Balance of cost to be recovered. Can i still e file my 2012 tax return Subtract line 10 from line 2. Can i still e file my 2012 tax return If zero, you will not have to complete this worksheet next year. Can i still e file my 2012 tax return The payments you receive next year will generally be fully taxable 11. Can i still e file my 2012 tax return $29,800         * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. Can i still e file my 2012 tax return           Table 1 for Line 3 Above       AND your annuity starting date was—     IF the age at annuity starting date was. Can i still e file my 2012 tax return . Can i still e file my 2012 tax return . Can i still e file my 2012 tax return BEFORE November 19, 1996, enter on line 3. Can i still e file my 2012 tax return . Can i still e file my 2012 tax return . Can i still e file my 2012 tax return AFTER November 18, 1996, enter on line 3. Can i still e file my 2012 tax return . Can i still e file my 2012 tax return . Can i still e file my 2012 tax return     55 or under 300 360     56-60 260 310     61-65 240 260     66-70 170 210     71 or older 120 160     Table 2 for Line 3 Above     IF the combined ages at  annuity starting date were. Can i still e file my 2012 tax return . Can i still e file my 2012 tax return . Can i still e file my 2012 tax return THEN enter on line 3. Can i still e file my 2012 tax return . Can i still e file my 2012 tax return . Can i still e file my 2012 tax return     110 or under   410     111-120   360     121-130   310     131-140   260     141 or older   210   Multiple annuitants. Can i still e file my 2012 tax return   If you and one or more other annuitants receive payments at the same time, you exclude from each annuity payment a pro rata share of the monthly tax-free amount. Can i still e file my 2012 tax return Figure your share by taking the following steps. Can i still e file my 2012 tax return Complete your worksheet through line 4 to figure the monthly tax-free amount. Can i still e file my 2012 tax return Divide the amount of your monthly payment by the total amount of the monthly payments to all annuitants. Can i still e file my 2012 tax return Multiply the amount on line 4 of your worksheet by the amount figured in (2) above. Can i still e file my 2012 tax return The result is your share of the monthly tax-free amount. Can i still e file my 2012 tax return   Replace the amount on line 4 of the worksheet with the result in (3) above. Can i still e file my 2012 tax return Enter that amount on line 4 of your worksheet each year. Can i still e file my 2012 tax return General Rule Under the General Rule, you determine the tax-free part of each annuity payment based on the ratio of the cost of the contract to the total expected return. Can i still e file my 2012 tax return Expected return is the total amount you and other eligible annuitants can expect to receive under the contract. Can i still e file my 2012 tax return To figure it, you must use life expectancy (actuarial) tables prescribed by the IRS. Can i still e file my 2012 tax return Who must use the General Rule. Can i still e file my 2012 tax return   You must use the General Rule if you receive pension or annuity payments from: A nonqualified plan (such as a private annuity, a purchased commercial annuity, or a nonqualified employee plan), or A qualified plan if you are age 75 or older on your annuity starting date and your annuity payments are guaranteed for at least 5 years. Can i still e file my 2012 tax return Annuity starting before November 19, 1996. Can i still e file my 2012 tax return   If your annuity starting date is after July 1, 1986, and before November 19, 1996, you had to use the General Rule for either circumstance just described. Can i still e file my 2012 tax return You also had to use it for any fixed-period annuity. Can i still e file my 2012 tax return If you did not have to use the General Rule, you could have chosen to use it. Can i still e file my 2012 tax return If your annuity starting date is before July 2, 1986, you had to use the General Rule unless you could use the Three-Year Rule. Can i still e file my 2012 tax return   If you had to use the General Rule (or chose to use it), you must continue to use it each year that you recover your cost. Can i still e file my 2012 tax return Who cannot use the General Rule. Can i still e file my 2012 tax return   You cannot use the General Rule if you receive your pension or annuity from a qualified plan and none of the circumstances described in the preceding discussions apply to you. Can i still e file my 2012 tax return See Simplified Method , earlier. Can i still e file my 2012 tax return More information. Can i still e file my 2012 tax return   For complete information on using the General Rule, including the actuarial tables you need, see Publication 939. Can i still e file my 2012 tax return Taxation of Nonperiodic Payments This section of the publication explains how any nonperiodic distributions you receive under a pension or annuity plan are taxed. Can i still e file my 2012 tax return Nonperiodic distributions are also known as amounts not received as an annuity. Can i still e file my 2012 tax return They include all payments other than periodic payments and corrective distributions. Can i still e file my 2012 tax return For example, the following items are treated as nonperiodic distributions. Can i still e file my 2012 tax return Cash withdrawals. Can i still e file my 2012 tax return Distributions of current earnings (dividends) on your investment. Can i still e file my 2012 tax return However, do not include these distributions in your income to the extent the insurer keeps them to pay premiums or other consideration for the contract. Can i still e file my 2012 tax return Certain loans. Can i still e file my 2012 tax return See Loans Treated as Distributions , later. Can i still e file my 2012 tax return The value of annuity contracts transferred without full and adequate consideration. Can i still e file my 2012 tax return See Transfers of Annuity Contracts , later. Can i still e file my 2012 tax return Corrective distributions of excess plan contributions. Can i still e file my 2012 tax return   Generally, if the contributions made for you during the year to certain retirement plans exceed certain limits, the excess is taxable to you. Can i still e file my 2012 tax return To correct an excess, your plan may distribute it to you (along with any income earned on the excess). Can i still e file my 2012 tax return Although the plan reports the corrective distributions on Form 1099-R, the distribution is not treated as a nonperiodic distribution from the plan. Can i still e file my 2012 tax return It is not subject to the allocation rules explained in the following discussion, it cannot be rolled over into another plan, and it is not subject to the additional tax on early distributions. Can i still e file my 2012 tax return    If your retirement plan made a corrective distribution of excess amounts (excess deferrals, excess contributions, or excess annual additions), your Form 1099-R should have the code “8,” “B,” “P,” or “E” in box 7. Can i still e file my 2012 tax return   For information on plan contribution limits and how to report corrective distributions of excess contributions, see Retirement Plan Contributions under Employee Compensation in Publication 525. Can i still e file my 2012 tax return Figuring the Taxable Amount How you figure the taxable amount of a nonperiodic distribution depends on whether it is made before the annuity starting date, or on or after the annuity starting date. Can i still e file my 2012 tax return If it is made before the annuity starting date, its tax treatment also depends on whether it is made under a qualified or nonqualified plan. Can i still e file my 2012 tax return If it is made under a nonqualified plan, its tax treatment depends on whether it fully discharges the contract, is received under certain life insurance or endowment contracts, or is allocable to an investment you made before August 14, 1982. Can i still e file my 2012 tax return You may be able to roll over the taxable amount of a nonperiodic distribution from a qualified retirement plan into another qualified retirement plan or a traditional IRA tax free. Can i still e file my 2012 tax return See Rollovers, later. Can i still e file my 2012 tax return If you do not make a tax-free rollover and the distribution qualifies as a lump-sum distribution, you may be able to elect an optional method of figuring the tax on the taxable amount. Can i still e file my 2012 tax return See Lump-Sum Distributions, later. Can i still e file my 2012 tax return Annuity starting date. Can i still e file my 2012 tax return   The annuity starting date is either the first day of the first period for which you receive an annuity payment under the contract or the date on which the obligation under the contract becomes fixed, whichever is later. Can i still e file my 2012 tax return Distributions of employer securities. Can i still e file my 2012 tax return    If you receive a distribution of employer securities from a qualified retirement plan, you may be able to defer the tax on the net unrealized appreciation (NUA) in the securities. Can i still e file my 2012 tax return The NUA is the net increase in the securities' value while they were in the trust. Can i still e file my 2012 tax return This tax deferral applies to distributions of the employer corporation's stocks, bonds, registered debentures, and debentures with interest coupons attached. Can i still e file my 2012 tax return   If the distribution is a lump-sum distribution, tax is deferred on all of the NUA unless you choose to include it in your income for the year of the distribution. Can i still e file my 2012 tax return    A lump-sum distribution for this purpose is the distribution or payment of a plan participant's entire balance (within a single tax year) from all of the employer's qualified plans of one kind (pension, profit-sharing, or stock bonus plans), but only if paid: Because of the plan participant's death, After the participant reaches age 59½, Because the participant, if an employee, separates from service, or After the participant, if a self-employed individual, becomes totally and permanently disabled. Can i still e file my 2012 tax return    If you choose to include NUA in your income for the year of the distribution and the participant was born before January 2, 1936, you may be able to figure the tax on the NUA using the optional methods described und
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LT 27 (Letter 1737) Frequently Asked Questions (FAQs)

What is the notice telling me?

We received your request for a payment plan and need you to complete financial information to determine whether you qualify for an installment agreement.

What do I have to do?

Complete the Form 433F that was included with the letter. This information may either be mailed in, or you may call the number at the top of the notice and provide the same information to speed the determination on your installment agreement request. If you have not filed any tax returns that are due, this action must be completed before an installment agreement will be considered. If the returns are completed, please have them available when you call; you may be able to fax them in to meet the filing requirement.

How much time do I have?

Contact us as soon as possible but no later than seven days from the date of the letter.

What happens if I don't pay?

Collection action could be taken, including the filing of a Notice of Federal Tax Lien or a garnishment of wages, other income sources, and/or bank accounts, to resolve the balance you owe.

Who should I contact?

Call the number shown on the top of the letter, or mail in the requested Form 433F with any required documentation and any signed tax returns that need to be filed.

What if I don't agree or have already taken corrective action?

If you do not agree or cannot comply with this notice, call us immediately at the number printed at the top of the notice. We will do our best to help you. If you called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

If you have already paid or arranged for an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.

Page Last Reviewed or Updated: 30-Jan-2014

The Can I Still E File My 2012 Tax Return

Can i still e file my 2012 tax return Publication 584SP - Main Content Table of Contents Cómo Utilizar Este Registro PérdidasCosto u otra base. Can i still e file my 2012 tax return Valor justo de mercado. Can i still e file my 2012 tax return Excepción en el caso de propiedad inmueble de uso personal. Can i still e file my 2012 tax return Más información. Can i still e file my 2012 tax return Para pedir formularios y publicaciones. Can i still e file my 2012 tax return Preguntas sobre los impuestos. Can i still e file my 2012 tax return Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Can i still e file my 2012 tax return Cómo Utilizar Este Registro Puede utilizar este registro siguiendo estos cinco pasos. Can i still e file my 2012 tax return Lea la Publicación 547(SP) para saber más sobre las leyes tributarias relacionadas con hechos fortuitos, desastres y robos. Can i still e file my 2012 tax return Familiarícese con las definiciones de costo u otra base y valor justo de mercado, las cuales se explican más adelante. Can i still e file my 2012 tax return Llene los Anexos 1 al 20. Can i still e file my 2012 tax return Lea las instrucciones del Formulario 4684, en inglés. Can i still e file my 2012 tax return Llene el Formulario 4684, en inglés, utilizando la información que usted escribió en los Anexos 1 al 20. Can i still e file my 2012 tax return Utilice la tabla que se encuentra a continuación para saber cómo hacer uso de los Anexos 1 al 19 a fin de llenar el Formulario 4684, en inglés. Can i still e file my 2012 tax return Utilice lo que se halla en la. Can i still e file my 2012 tax return . Can i still e file my 2012 tax return . Can i still e file my 2012 tax return Y anótelo en el Formulario 4684. Can i still e file my 2012 tax return . Can i still e file my 2012 tax return . Can i still e file my 2012 tax return Columna 1 Línea 1 Columna 2 Línea 2 Columna 3 Línea 3 Columna 4 Línea 4 Columna 5 Línea 5 Columna 6 Línea 6 Columna 7 Línea 7 Columna 8 Línea 8 Columna 9 Línea 9 Pérdidas Generalmente, tiene el derecho de deducir en su declaración de impuesto federal las pérdidas sufridas en su domicilio, sus enseres domésticos y vehículos motorizados. Can i still e file my 2012 tax return Sin embargo, no puede deducir una pérdida por hecho fortuito o robo que esté cubierta por seguro a menos que haya presentado oportunamente una reclamación de reembolso al seguro. Can i still e file my 2012 tax return Todo reembolso que usted reciba reducirá la cantidad de la pérdida. Can i still e file my 2012 tax return Si no presentó una reclamación de reembolso al seguro, puede deducir únicamente la porción de la pérdida que no haya sido protegida por dicho seguro. Can i still e file my 2012 tax return Cantidad de la pérdida. Can i still e file my 2012 tax return   Calcule la cantidad de su pérdida de la siguiente forma: Determine su costo u otra base en la propiedad antes del hecho fortuito o robo. Can i still e file my 2012 tax return Determine la disminución en el valor justo de mercado de la propiedad como resultado del hecho fortuito o robo. Can i still e file my 2012 tax return (La disminución del valor justo de mercado es la diferencia entre el valor de la propiedad inmediatamente antes e inmediatamente después del hecho fortuito o robo). Can i still e file my 2012 tax return De la cantidad menor de los puntos anteriores (1) y (2), reste todo reembolso del seguro o de otra fuente que usted haya recibido o espere recibir. Can i still e file my 2012 tax return   Aplique los límites a la deducción, explicados más adelante, para determinar la cantidad de su pérdida deducible. Can i still e file my 2012 tax return Costo u otra base. Can i still e file my 2012 tax return   El costo u otra base significa generalmente el costo original más toda mejora realizada a la propiedad. Can i still e file my 2012 tax return Si no adquirió la propiedad por medio de una compra, su base se determina según se explica en la Publicación 551, Basis of Assets (Base de los Bienes), en inglés. Can i still e file my 2012 tax return Si usted heredó propiedad de alguien que falleció en 2010 y el albacea del caudal hereditario eligió presentar el Formulario 8939, favor de referirse a la información proporcionada por el albacea, o vea la Publicación 4895, Tax Treatment of Property Acquired from a Decedent Dying in 2010 (Trato tributario de la propiedad adquirida de un difunto que falleció en 2010), en inglés. Can i still e file my 2012 tax return Valor justo de mercado. Can i still e file my 2012 tax return   El valor justo de mercado (FMV, por sus siglas en inglés) es el precio por el cual podría vender su propiedad a una persona dispuesta a comprarla, cuando ninguno de los dos tiene que vender o comprar y ambos están informados de todos los hechos pertinentes. Can i still e file my 2012 tax return Al llenar los Anexos 1 al 20, se necesita saber el valor justo de mercado de la propiedad inmediatamente antes e inmediatamente después del desastre, hecho fortuito o robo. Can i still e file my 2012 tax return Cálculos separados. Can i still e file my 2012 tax return   Generalmente, si un solo hecho fortuito o robo involucra más de un artículo de propiedad, usted tiene que calcular la pérdida de cada artículo por separado. Can i still e file my 2012 tax return Luego, sume las pérdidas para determinar la pérdida total de ese hecho fortuito o robo. Can i still e file my 2012 tax return Excepción en el caso de propiedad inmueble de uso personal. Can i still e file my 2012 tax return   Para calcular una pérdida de bienes inmuebles (bienes raíces) de uso personal, la propiedad entera (incluidas todas las mejoras como edificios, árboles y arbustos) se considera una unidad. Can i still e file my 2012 tax return Calcule la pérdida utilizando la menor de las siguientes cantidades: La disminución en el valor justo de mercado de toda la propiedad. Can i still e file my 2012 tax return La base ajustada de toda la propiedad. Can i still e file my 2012 tax return Límites de la deducción. Can i still e file my 2012 tax return   Después de calcular la cantidad de su pérdida según la explicación anterior, tiene que calcular qué cantidad de la pérdida puede deducir. Can i still e file my 2012 tax return Esto se hace en la sección A del Formulario 4684, en inglés. Can i still e file my 2012 tax return Si la pérdida fue de bienes de uso personal o de su familia, existen dos límites sobre la cantidad que puede deducir como pérdida por hecho fortuito o robo: Tiene que reducir cada pérdida por hecho fortuito o robo por $100 (la regla de $100). Can i still e file my 2012 tax return Tiene que reducir además el total de todas sus pérdidas por 10% de su ingreso bruto ajustado (la regla del 10%). Can i still e file my 2012 tax return Más información. Can i still e file my 2012 tax return   Vea la Publicación 547(SP) para más información sobre los límites de esta deducción. Can i still e file my 2012 tax return Cuándo su pérdida es deducible. Can i still e file my 2012 tax return   Normalmente, puede deducir una pérdida por hecho fortuito, o aquélla sufrida en una zona de desastre, sólo en el año tributario en el que aconteció el hecho fortuito o desastre. Can i still e file my 2012 tax return Normalmente puede deducir una pérdida por robo de propiedad sólo en el año en el que descubrió dicho robo. Can i still e file my 2012 tax return No obstante, tiene la opción de deducir las pérdidas sufridas en una zona de desastre en la declaración del año inmediatamente antes del año del desastre si el Presidente de los Estados Unidos ha declarado dicha área como zona de desastre federal. Can i still e file my 2012 tax return Para más información, vea el tema Pérdidas en Zonas de Desastre en la Publicación 547(SP). Can i still e file my 2012 tax return Comentarios y sugerencias. Can i still e file my 2012 tax return   Agradecemos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. Can i still e file my 2012 tax return   Nos puede escribir a la dirección siguiente:  Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Can i still e file my 2012 tax return NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. Can i still e file my 2012 tax return Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, para llamar durante el día. Can i still e file my 2012 tax return   Nos puede enviar correspondencia electrónica (email) a la dirección electrónica taxforms@irs. Can i still e file my 2012 tax return gov. Can i still e file my 2012 tax return Escriba “Publications Comment” (Comentario sobre una Publicación) en la línea para asunto. Can i still e file my 2012 tax return Usted también nos puede enviar comentarios desde la página web en www. Can i still e file my 2012 tax return irs. Can i still e file my 2012 tax return gov/formspubs, en inglés, seleccionando “Comment on Tax Forms and Publications” (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección “Information About” (Información sobre). Can i still e file my 2012 tax return Aunque no podemos contestar individualmente cada comentario, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. Can i still e file my 2012 tax return Para pedir formularios y publicaciones. Can i still e file my 2012 tax return   Visite www. Can i still e file my 2012 tax return irs. Can i still e file my 2012 tax return gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formulario y publicaciones o escriba a la dirección a continuación para recibir una respuesta dentro de los 10 días después de recibir su solicitud. Can i still e file my 2012 tax return  Internal Revenue Service 1201 N. Can i still e file my 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. Can i still e file my 2012 tax return   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. Can i still e file my 2012 tax return gov/espanol o llame al 1-800-829-1040. Can i still e file my 2012 tax return No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones anteriores. Can i still e file my 2012 tax return Cómo Obtener Ayuda con los Impuestos Puede obtener ayuda con asuntos relacionados con sus impuestos que no hayan sido aún resueltos, pedir gratuitamente publicaciones y formularios, hacer preguntas acerca de los impuestos, así como obtener más información del IRS de varias maneras. Can i still e file my 2012 tax return Al seleccionar el método que le resulte mejor, usted tendrá acceso rápido y fácil a ayuda relacionada con los impuestos Ayuda gratuita con la preparación de la declaración de impuestos. Can i still e file my 2012 tax return   Existe ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. Can i still e file my 2012 tax return El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de recursos bajos a medianos y el programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) está diseñado para ayudar a los contribuyentes de 60 años de edad o más con su declaración de impuestos. Can i still e file my 2012 tax return En la mayoría de estos locales usted puede presentar la declaración electrónicamente gratis y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Can i still e file my 2012 tax return Para ubicar un local de ayuda VITA o TCE cerca de usted, visite IRS. Can i still e file my 2012 tax return gov o llame al 1-800-906-9887 o 1-800-829-1040. Can i still e file my 2012 tax return   Como parte del programa TCE, la Asociación Estadounidense de Personas Jubiladas (AARP, por sus siglas en inglés) ofrece el programa de asesoramiento AARP Tax-Aide (Programa de Ayuda Tributaria de la Asociación Estadounidense de Personas Jubiladas). Can i still e file my 2012 tax return Para ubicar el sitio del programa AARP Tax-Aide más cercano, llame al 1-888-227-7669 o visite el sitio web de la AARP, www. Can i still e file my 2012 tax return aarp. Can i still e file my 2012 tax return org/money/taxaide. Can i still e file my 2012 tax return   Para más información sobre estos programas, visite IRS. Can i still e file my 2012 tax return gov e ingrese la palabra clave “VITA” en la esquina superior derecha. Can i still e file my 2012 tax return Internet. Can i still e file my 2012 tax return Puede tener acceso al sitio web del IRS, www. Can i still e file my 2012 tax return irs. Can i still e file my 2012 tax return gov/espanol las 24 horas del día, 7 días a la semana para: Revisar el estado de su reembolso para el año 2011. Can i still e file my 2012 tax return Visite www. Can i still e file my 2012 tax return irs. Can i still e file my 2012 tax return gov/espanol y pulse sobre el enlace “¿Dónde Está mi Reembolso?” . Can i still e file my 2012 tax return Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Can i still e file my 2012 tax return Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Can i still e file my 2012 tax return Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Can i still e file my 2012 tax return Presentar la declaración por medio del sistema electrónico e-file. Can i still e file my 2012 tax return Aprenda sobre programas comerciales para la preparación de la declaración y los servicios e-file gratuitos para los contribuyentes que cumplan los requisitos. Can i still e file my 2012 tax return Descargar formularios, incluidos audioformularios, instrucciones y publicaciones. Can i still e file my 2012 tax return Pedir productos del IRS a través de Internet. Can i still e file my 2012 tax return Buscar información en Internet para aclarar sus preguntas acerca de impuestos. Can i still e file my 2012 tax return Buscar publicaciones en Internet por tema o palabra clave. Can i still e file my 2012 tax return Utilizar el Código o regulaciones de Impuestos Internos en Internet u otra información oficial. Can i still e file my 2012 tax return Ver los Internal Revenue Bulletins (Boletines del IRS o IRB, por sus siglas en inglés) publicados en los últimos años. Can i still e file my 2012 tax return Calcular los descuentos de la retención usando nuestra calculadora diseñada para este propósito en el sitio web www. Can i still e file my 2012 tax return irs. Can i still e file my 2012 tax return gov/espanol. Can i still e file my 2012 tax return Saber si se tiene que presentar el Formulario 6251 utilizando el Alternative Minimum Tax (AMT) Assistant (Hoja de Cómputo Electrónica para Calcular el Impuesto Mínimo Alternativo), en inglés, disponible por Internet en www. Can i still e file my 2012 tax return irs. Can i still e file my 2012 tax return gov/individuals. Can i still e file my 2012 tax return Suscribirse para recibir noticias sobre impuestos locales y nacionales por medio de correo electrónico. Can i still e file my 2012 tax return Obtener información acerca de cómo abrir y administrar un pequeño negocio. Can i still e file my 2012 tax return Teléfono. Can i still e file my 2012 tax return Muchos servicios están disponibles por teléfono. Can i still e file my 2012 tax return Cómo pedir formularios, instrucciones y publicaciones. Can i still e file my 2012 tax return Llame al 1-800-829-3676 (servicio disponible en español) para pedir formularios, instrucciones y publicaciones de este año, así como de años anteriores. Can i still e file my 2012 tax return Deberá recibir lo que ha pedido dentro de 10 días. Can i still e file my 2012 tax return Cómo hacer preguntas relacionadas con los impuestos. Can i still e file my 2012 tax return Llame al IRS para hacer preguntas al 1-800-829-1040. Can i still e file my 2012 tax return Cómo resolver problemas. Can i still e file my 2012 tax return Puede recibir ayuda en persona para resolver problemas tributarios en días laborables en los IRS Taxpayer Assistance Centers (Centros de Ayuda del IRS para Contribuyentes). Can i still e file my 2012 tax return Un funcionario le puede explicar las cartas que le ha enviado el IRS, ayudarle a hacer solicitudes para ajustes a su cuenta o ayudarle a establecer un plan de pagos. Can i still e file my 2012 tax return Llame al Centro de Ayuda del IRS para Contribuyentes local para pedir una cita. Can i still e file my 2012 tax return Para obtener el número telefónico, visite el sitio web www. Can i still e file my 2012 tax return irs. Can i still e file my 2012 tax return gov/localcontacts, en inglés, o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Can i still e file my 2012 tax return Equipo TTY/TDD. Can i still e file my 2012 tax return Si tiene acceso a equipo TTY/TDD, llame al 1-800-829-4059 para hacer preguntas relacionadas con los impuestos o para pedir formularios y publicaciones. Can i still e file my 2012 tax return Temas TeleTax. Can i still e file my 2012 tax return Llame al 1-800-829-4477 y presione el 2 para escuchar mensajes grabados en español sobre varios temas relacionados con los impuestos. Can i still e file my 2012 tax return Información sobre los reembolsos. Can i still e file my 2012 tax return Usted puede averiguar el estado de su reembolso con la nueva aplicación para teléfonos celulares del IRS. Can i still e file my 2012 tax return Descargue la aplicación IRS2Go gratis cuando visite la página Web de la tienda de aplicaciones de iTunes o la del Android Marketplace. Can i still e file my 2012 tax return La aplicación IRS2Go es una manera nueva para nosotros proveerle información. Can i still e file my 2012 tax return Para averiguar el estado de su reembolso por teléfono, llame al 1-800-829-4477 y presione el 2 para escuchar información automatizada en español, 24 horas al día, 7 días a la semana. Can i still e file my 2012 tax return Asegúrese de esperar por lo menos 72 horas después de que el IRS acuse recibo de su declaración presentada por vía electrónica o 3 a 4 semanas después de enviar una declaración en papel. Can i still e file my 2012 tax return Si presentó el Formulario 8379 junto con su declaración, espere 14 semanas (11 semanas si la presentó electrónicamente). Can i still e file my 2012 tax return Tenga a mano su declaración de impuestos del año 2011 para poder facilitar su número de Seguro Social, su estado civil para efectos de la declaración y la cantidad exacta en dólares enteros de su reembolso. Can i still e file my 2012 tax return Si comprueba el estado de su reembolso y no se le da una fecha de envío, espere a la siguiente semana para volver a comprobarlo. Can i still e file my 2012 tax return Otra información relacionada con los reembolsos. Can i still e file my 2012 tax return Para averiguar el estado del reembolso o de una declaración enmendada correspondiente a un año anterior, llame al 1-800-829-1040. Can i still e file my 2012 tax return Cómo evaluar la calidad de nuestros servicios telefónicos. Can i still e file my 2012 tax return Para asegurar que las respuestas que reciba de los funcionarios del IRS sean correctas, corteses y profesionales, evaluamos la calidad de nuestros servicios telefónicos de diversas maneras. Can i still e file my 2012 tax return Una manera es que un segundo funcionario del IRS escuche o grabe las llamadas telefónicas en el momento en que éstas se llevan a cabo. Can i still e file my 2012 tax return Otra manera es pedirles a algunas de las personas que llaman que contesten una breve encuesta al final de la llamada. Can i still e file my 2012 tax return Visitas en persona. Can i still e file my 2012 tax return Muchos productos y servicios están disponibles en varios lugares públicos. Can i still e file my 2012 tax return Productos. Can i still e file my 2012 tax return Puede visitar diversas oficinas de correos, bibliotecas y oficinas del IRS para obtener formularios, instrucciones y publicaciones. Can i still e file my 2012 tax return Algunas oficinas del IRS, bibliotecas, supermercados, centros para hacer copias, oficinas de gobiernos municipales y de condados, cooperativas de crédito y tiendas de artículos de oficina tienen una colección de productos que se pueden imprimir de un CD o fotocopiar del documento original impreso. Can i still e file my 2012 tax return Además, algunas oficinas del IRS así como algunas bibliotecas tienen el Código Tributario del IRS, reglamentaciones, Boletines del IRS y Boletines Cumulativos disponibles para la búsqueda de información. Can i still e file my 2012 tax return Servicios. Can i still e file my 2012 tax return Usted puede visitar su Taxpayer Assistance Center (Centro de Ayuda para el Contribuyente) local del IRS cada día laborable para recibir ayuda en persona con respecto a todo problema relacionado con los impuestos. Can i still e file my 2012 tax return Un funcionario puede explicarle las cartas que le envía el IRS, le puede ayudar a hacer solicitudes para ajustar su cuenta o ayudarle a establecer un plan de pagos. Can i still e file my 2012 tax return Si necesita resolver un problema relacionado con los impuestos, tiene preguntas sobre cómo las leyes tributarias son aplicables a su declaración de impuestos personal o se siente más a gusto hablando con alguien en persona, visite su Centro de Ayuda para el Contribuyente a nivel local donde podrá mostrar sus archivos y documentación y hablar con un funcionario del IRS en persona. Can i still e file my 2012 tax return No se necesita cita, simplemente venga a hacer su consulta. Can i still e file my 2012 tax return Pero si prefiere, puede llamar a su centro local y dejar un mensaje solicitando una cita para resolver un asunto relacionado con su cuenta tributaria. Can i still e file my 2012 tax return Un funcionario le llamará dentro de 2 días laborables para hacer una cita en persona con usted. Can i still e file my 2012 tax return Si le queda por resolver algún problema complicado relacionado con los impuestos o si tiene alguna necesidad especial, como una discapacidad, puede solicitar una cita. Can i still e file my 2012 tax return Los demás asuntos se tramitan sin necesidad de hacer una cita. Can i still e file my 2012 tax return Para obtener el número telefónico de la oficina local, visite el sitio web www. Can i still e file my 2012 tax return irs. Can i still e file my 2012 tax return gov/localcontacts o consulte la guía telefónica bajo United States Government, Internal Revenue Service (Gobierno de los Estados Unidos, Servicio de Impuestos Internos). Can i still e file my 2012 tax return Correspondencia. Can i still e file my 2012 tax return Puede solicitar formularios, instrucciones y publicaciones enviando una solicitud a la dirección indicada a continuación y le contestaremos dentro de un período de 10 días después de haber recibido su solicitud. Can i still e file my 2012 tax return  Internal Revenue Service 1201 N. Can i still e file my 2012 tax return Mitsubishi Motorway Bloomington, IL 61705–6613 Servicio del Defensor del Contribuyente. Can i still e file my 2012 tax return   El Servicio del Defensor del Contribuyente (TAS por sus siglas en inglés), es su voz ante el IRS. Can i still e file my 2012 tax return Nuestro deber es asegurar que a cada contribuyente se le trate de forma justa, y que usted conozca y entienda sus derechos. Can i still e file my 2012 tax return Le ofrecemos ayuda gratuita para ayudarle a navegar el proceso, frecuentemente confuso, de resolver problemas tributarios que no ha podido resolver usted mismo. Can i still e file my 2012 tax return Tenga presente que lo peor que se puede hacer es no hacer nada. Can i still e file my 2012 tax return   El Servicio del Defensor del Contribuyente le puede ayudar si usted no puede resolver su problema con el IRS y además: Si su problema le causa problemas financieros a usted, su familia o su negocio. Can i still e file my 2012 tax return Si usted (o su negocio) está enfrentando la amenaza de acción adversa inmediata. Can i still e file my 2012 tax return Si usted ha intentado, vez tras vez, comunicarse con el IRS pero nadie le ha respondido, o si el IRS no le ha respondido antes de la fecha prometida. Can i still e file my 2012 tax return   Si usted reúne los requisitos para recibir nuestra ayuda, haremos todo lo posible para resolverle su problema. Can i still e file my 2012 tax return A usted se le asignará un defensor, quien estará a su lado en cada paso del camino. Can i still e file my 2012 tax return Tenemos oficinas en cada estado, el Distrito de Columbia, y Puerto Rico. Can i still e file my 2012 tax return Aunque TAS es una sección independiente dentro del IRS, nuestros defensores saben trabajar junto con el IRS para resolver sus provlemas. Can i still e file my 2012 tax return ¡Y nuestros servicios son siempre gratuitos!   Como contribuyente, usted tiene derechos que el IRS tiene que respetar cuando trata con usted. Can i still e file my 2012 tax return Nuestro kit de herramientas tributarias, disponible en www. Can i still e file my 2012 tax return taxpayeradvocate. Can i still e file my 2012 tax return irs. Can i still e file my 2012 tax return gov/Home/Spanish le puede ayudar a entender estos derechos. Can i still e file my 2012 tax return   Si usted cree que el TAS posiblemente le puede ayudar, llame al defensor local, cuyo número de teléfono se halla en el directorio del teléfono, y también en nuestra página Web, en www. Can i still e file my 2012 tax return irs. Can i still e file my 2012 tax return gov/advocate. Can i still e file my 2012 tax return Usted también podría llamarnos gratis al 1-877-777-4778. Can i still e file my 2012 tax return   El TAS se ocupa de resolver problemas de gran escala o problemas sistémicos que afectan a muchos contribuyentes. Can i still e file my 2012 tax return Si usted conoce alguno de estos asuntos, favor de informarnos del mismo utilizando el Systemic Advocacy Management System (Sistema de administración de la defensa sistémica), en inglés, en el sitio www. Can i still e file my 2012 tax return irs. Can i still e file my 2012 tax return gov/advocate. Can i still e file my 2012 tax return Talleres para Contribuyentes de Ingresos Bajos (LITC por sus siglas en inglés). Can i still e file my 2012 tax return   Los Talleres para Contribuyentes de Ingresos Bajos (LITC) son independientes del IRS. Can i still e file my 2012 tax return Algunos Talleres sirven a las personas cuyos ingresos estén por debajo de cierto nivel, y quienes necesitan resolver un problema tributaria. Can i still e file my 2012 tax return Estos talleres proporcionan gratis, o por una cuota pequeña, representación profesional ante el IRS, en la corte durante auditorias, apelaciones, disputas de cobro de impuestos, y en otros asuntos. Can i still e file my 2012 tax return Para esas personas que hablan inglés como segundo idioma, algunos Talleres pueden proveer información en muchos idiomas diferentes sobre los derechos y responsabilidades del contribuyente. Can i still e file my 2012 tax return Para más información y para hallar un Taller cerca de usted, vea la página Web de los LITC en www. Can i still e file my 2012 tax return irs. Can i still e file my 2012 tax return gov/espanol/article/0,,id=219303,00. Can i still e file my 2012 tax return html o en la Publicación 4134SP, Lista de Talleres para Contribuyentes de Bajos Ingresos. Can i still e file my 2012 tax return Esta publicación también le está disponible en la oficina local del IRS o llamando al 1-800-829-3676. Can i still e file my 2012 tax return Servicios Tributarios Gratuitos. Can i still e file my 2012 tax return   La Publicación 910, IRS Guide to Free Tax Services, (Guía de servicios gratuitos del IRS, en inglés), es su guía para los servicios y recursos proporcionados por el IRS. Can i still e file my 2012 tax return Con ella puede aprender más sobre la información tributaria que el IRS le proporciona gratis, inclusive publicaciones, servicios, y programas de educación y ayuda. Can i still e file my 2012 tax return La publicación le brinda también una índice de más de 100 temas tributarios TeleTax (información tributaria grabada) que usted puede escuchar por teléfono. Can i still e file my 2012 tax return La mayoría de la información y los servicios enumerados en esta publicación se le proporcionan sin costo a usted. Can i still e file my 2012 tax return Si hay una cuota asociada con algún recurso o servicio, esta se indica en la publicación. Can i still e file my 2012 tax return   Versiones accesibles de los productos publicadas por el IRS se la hacen disponibles a personas discapacitadas en varios formatos, si ellos las piden. Can i still e file my 2012 tax return Discos DVD para productos tributarios. Can i still e file my 2012 tax return Usted puede solicitar la Publicación 1796, IRS Tax Products DVD (DVD de productos tributarios del IRS), en inglés, y obtener: Formularios, instrucciones y publicaciones de impuestos del año en curso. Can i still e file my 2012 tax return Formularios, instrucciones y publicaciones de impuestos de años anteriores. Can i still e file my 2012 tax return Mapa Tributario: una herramienta de búsqueda electrónica y de ayuda. Can i still e file my 2012 tax return Preguntas sobre leyes tributarias hechas con frecuencia. Can i still e file my 2012 tax return Tax Topics (Temas Tributarios) del sistema telefónico de respuestas del IRS. Can i still e file my 2012 tax return Código de Impuestos Internos —Título 26 del Código de los Estados Unidos. Can i still e file my 2012 tax return Opciones para completar, imprimir y guardar la mayoría de los formularios de impuestos. Can i still e file my 2012 tax return Internal Revenue Bulletins (Boletines del IRS). Can i still e file my 2012 tax return Apoyo técnico telefónico gratuito y por correo electrónico. Can i still e file my 2012 tax return El CD que se expide dos veces al año. Can i still e file my 2012 tax return  — La primera entrega se envía a principios de enero del año 2012. Can i still e file my 2012 tax return  — La última entrega se envía a principios de marzo del año 2012. Can i still e file my 2012 tax return Compre el DVD del National Technical Information Service (NTIS, por sus siglas en inglés) en la página web www. Can i still e file my 2012 tax return irs. Can i still e file my 2012 tax return gov/cdorders por $30 (sin costo de tramitación) o llame gratuitamente al 1-877-233-6767 para comprar el DVD por $30 (más un cargo de tramitación de $6). Can i still e file my 2012 tax return Prev  Up  Next   Home   More Online Publications