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Filing An Amended Return For 2012

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Filing An Amended Return For 2012

Filing an amended return for 2012 Publication 526 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Filing an amended return for 2012 Tax questions. Filing an amended return for 2012 Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 526 (such as legislation enacted after we release it), go to www. Filing an amended return for 2012 irs. Filing an amended return for 2012 gov/pub526. Filing an amended return for 2012 What's New Limit on itemized deductions. Filing an amended return for 2012  For 2013, you may have to reduce the total amount of certain itemized deductions, including charitable contributions, if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if married filing jointly or qualifying widow(er). Filing an amended return for 2012 For more information and a worksheet, see the instructions for Schedule A (Form 1040). Filing an amended return for 2012 Reminders Disaster relief. Filing an amended return for 2012  You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions ). Filing an amended return for 2012 However, you cannot deduct contributions earmarked for relief of a particular individual or family. Filing an amended return for 2012 Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. Filing an amended return for 2012 You can also find more information on IRS. Filing an amended return for 2012 gov. Filing an amended return for 2012 Enter “disaster relief” in the search box. Filing an amended return for 2012 Photographs of missing children. Filing an amended return for 2012  The IRS is a proud partner with the National Center for Missing and Exploited Children. Filing an amended return for 2012 Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Filing an amended return for 2012 You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Filing an amended return for 2012 Introduction This publication explains how to claim a deduction for your charitable contributions. Filing an amended return for 2012 It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. Filing an amended return for 2012 It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions. Filing an amended return for 2012 A charitable contribution is a donation or gift to, or for the use of, a qualified organization. Filing an amended return for 2012 It is voluntary and is made without getting, or expecting to get, anything of equal value. Filing an amended return for 2012 Qualified organizations. Filing an amended return for 2012   Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. Filing an amended return for 2012 You will find descriptions of these organizations under Organizations That Qualify To Receive Deductible Contributions . Filing an amended return for 2012 Form 1040 required. Filing an amended return for 2012   To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A (Form 1040). Filing an amended return for 2012 The amount of your deduction may be limited if certain rules and limits explained in this publication apply to you. Filing an amended return for 2012 Comments and suggestions. Filing an amended return for 2012   We welcome your comments about this publication and your suggestions for future editions. Filing an amended return for 2012   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Filing an amended return for 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Filing an amended return for 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Filing an amended return for 2012   You can send your comments from www. Filing an amended return for 2012 irs. Filing an amended return for 2012 gov/formspubs/. Filing an amended return for 2012 Click on “More Information” and then on “Comment on Tax Forms and Publications. Filing an amended return for 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Filing an amended return for 2012 Ordering forms and publications. Filing an amended return for 2012   Visit www. Filing an amended return for 2012 irs. Filing an amended return for 2012 gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Filing an amended return for 2012 Internal Revenue Service 1201 N. Filing an amended return for 2012 Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Filing an amended return for 2012   If you have a tax question, check the information available on IRS. Filing an amended return for 2012 gov or call 1-800-829-1040. Filing an amended return for 2012 We cannot answer tax questions sent to either of the above addresses. Filing an amended return for 2012 Useful Items - You may want to see: Publication 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Filing an amended return for 2012 Table 1. Filing an amended return for 2012 Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. Filing an amended return for 2012 See the rest of this publication for more information and additional rules and limits that may apply. Filing an amended return for 2012 Deductible As Charitable Contributions Not Deductible As Charitable Contributions Money or property you give to: Money or property you give to: Churches, synagogues, temples, mosques, and other religious organizations  Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park)  Nonprofit schools and hospitals  The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. Filing an amended return for 2012   War veterans' groups    Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Civic leagues, social and sports clubs, labor unions, and chambers of commerce  Foreign organizations (except certain Canadian, Israeli, and Mexican charities)  Groups that are run for personal profit  Groups whose purpose is to lobby for law changes  Homeowners' associations  Individuals  Political groups or candidates for public office    Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank   Prev  Up  Next   Home   More Online Publications
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The Filing An Amended Return For 2012

Filing an amended return for 2012 Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Filing an amended return for 2012 20% withholding, Other withholding rules. Filing an amended return for 2012 5-year rule, 5-year rule. Filing an amended return for 2012 , Death before required beginning date. Filing an amended return for 2012 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. Filing an amended return for 2012 Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). Filing an amended return for 2012 , Modified AGI. Filing an amended return for 2012 (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Filing an amended return for 2012 Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Filing an amended return for 2012 Required minimum distributions, Distributions after the required beginning date. Filing an amended return for 2012 Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Filing an amended return for 2012 Annuity contracts, Annuity or endowment contracts. Filing an amended return for 2012 Borrowing on, Borrowing on an annuity contract. Filing an amended return for 2012 Distribution from insurance company, Annuity distributions from an insurance company. Filing an amended return for 2012 Distribution from IRA account, Distribution of an annuity contract from your IRA account. Filing an amended return for 2012 Early distributions, Annuity. Filing an amended return for 2012 Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Filing an amended return for 2012 Roth IRAs, Basis of distributed property. Filing an amended return for 2012 Traditional IRAs, Cost basis. Filing an amended return for 2012 Beginning date, required, Distributions after the required beginning date. Filing an amended return for 2012 Beneficiaries, IRA Beneficiaries, Death before required beginning date. Filing an amended return for 2012 Change of, Change of beneficiary. Filing an amended return for 2012 Death of beneficiary, Death of a beneficiary. Filing an amended return for 2012 Early distributions to, Beneficiary. Filing an amended return for 2012 Individual as, Beneficiary an individual. Filing an amended return for 2012 More than one, More than one beneficiary. Filing an amended return for 2012 , Multiple individual beneficiaries. Filing an amended return for 2012 Not an individual, Beneficiary not an individual. Filing an amended return for 2012 Roth IRAs, Distributions to beneficiaries. Filing an amended return for 2012 Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Filing an amended return for 2012 Bond purchase plans Rollovers from, Rollover from bond purchase plan. Filing an amended return for 2012 Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Filing an amended return for 2012 , Brokers' commissions. Filing an amended return for 2012 C Change in marital status, Change in marital status. Filing an amended return for 2012 Change of beneficiary, Change of beneficiary. Filing an amended return for 2012 Charitable distributions, qualified, Qualified charitable distributions. Filing an amended return for 2012 Collectibles, Investment in Collectibles, Collectibles. Filing an amended return for 2012 Community property, Community property laws. Filing an amended return for 2012 Compensation Alimony, Alimony and separate maintenance. Filing an amended return for 2012 Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Filing an amended return for 2012 Self-employment, Self-employment loss. Filing an amended return for 2012 Wages, salaries, etc. Filing an amended return for 2012 , Wages, salaries, etc. Filing an amended return for 2012 Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Filing an amended return for 2012 Contribution limits More than one IRA, More than one IRA. Filing an amended return for 2012 Contributions Designating the year, Designating year for which contribution is made. Filing an amended return for 2012 Distributions in same year as, Both contributions for 2013 and distributions in 2013. Filing an amended return for 2012 Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Filing an amended return for 2012 Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Filing an amended return for 2012 Qualified reservist repayments, Qualified reservist repayments. Filing an amended return for 2012 Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Filing an amended return for 2012 Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Filing an amended return for 2012 SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. Filing an amended return for 2012 To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Filing an amended return for 2012 D Death of beneficiary, Death of a beneficiary. Filing an amended return for 2012 Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. Filing an amended return for 2012 Defined contribution plans, Defined contribution plan. Filing an amended return for 2012 Disabilities, persons with Early distributions to, Disabled. Filing an amended return for 2012 Distributions After required beginning date, Distributions after the required beginning date. Filing an amended return for 2012 Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Filing an amended return for 2012 Delivered outside U. Filing an amended return for 2012 S. Filing an amended return for 2012 , IRA distributions delivered outside the United States. Filing an amended return for 2012 Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Filing an amended return for 2012 From individual retirement annuities, Distributions from individual retirement annuities. Filing an amended return for 2012 Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Filing an amended return for 2012 Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Filing an amended return for 2012 Qualified HSA funding, One-time qualified HSA funding distribution. Filing an amended return for 2012 Qualified reservist, Qualified reservist distributions. Filing an amended return for 2012 Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. Filing an amended return for 2012 SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Filing an amended return for 2012 Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Filing an amended return for 2012 (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Filing an amended return for 2012 Disability exception, Disabled. Filing an amended return for 2012 First-time homebuyers, exception, First home. Filing an amended return for 2012 Higher education expenses, exception, Higher education expenses. Filing an amended return for 2012 Medical insurance, exception, Medical insurance. Filing an amended return for 2012 Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. Filing an amended return for 2012 Education expenses, Higher education expenses. Filing an amended return for 2012 Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Filing an amended return for 2012 Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. Filing an amended return for 2012 Defined contribution plans, Defined contribution plan. Filing an amended return for 2012 Effect of modified AGI on deduction (Table 1-2), Table 1-2. Filing an amended return for 2012 Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. Filing an amended return for 2012 Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Filing an amended return for 2012 Deduction for inherited IRAs, Federal estate tax deduction. Filing an amended return for 2012 Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Filing an amended return for 2012 Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Filing an amended return for 2012 Deducted in earlier year, Excess contribution deducted in an earlier year. Filing an amended return for 2012 Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Filing an amended return for 2012 Recharacterizing, Recharacterizing excess contributions. Filing an amended return for 2012 Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. Filing an amended return for 2012 Federal judges, Federal judges. Filing an amended return for 2012 Fiduciaries Prohibited transactions, Fiduciary. Filing an amended return for 2012 Filing before IRA contribution is made, Filing before a contribution is made. Filing an amended return for 2012 Filing status, Filing Status Deduction phaseout and, Filing status. Filing an amended return for 2012 Firefighters, volunteer, Volunteer firefighters. Filing an amended return for 2012 First-time homebuyers, First home. Filing an amended return for 2012 Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Filing an amended return for 2012 , Form 1040NR. Filing an amended return for 2012 Form 1040A Modified AGI calculation from, Form 1040A. Filing an amended return for 2012 Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Filing an amended return for 2012 Letter codes used on, Letter codes. Filing an amended return for 2012 Number codes used on, Number codes. Filing an amended return for 2012 Withdrawal of excess contribution, Form 1099-R. Filing an amended return for 2012 Form 5329, Additional 10% tax, Reporting the tax. Filing an amended return for 2012 , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Filing an amended return for 2012 Form 8606, Form 8606. Filing an amended return for 2012 , Form 8606. Filing an amended return for 2012 , Reporting your nontaxable distribution on Form 8606. Filing an amended return for 2012 , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Filing an amended return for 2012 Form 8880, How to figure and report the credit. Filing an amended return for 2012 Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Filing an amended return for 2012 Frozen deposits, Frozen deposit. Filing an amended return for 2012 Full-time student Retirement savings contributions credit, Full-time student. Filing an amended return for 2012 H Help (see Tax help) Higher education expenses, Higher education expenses. Filing an amended return for 2012 How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Filing an amended return for 2012 HSA funding distributions, qualified, One-time qualified HSA funding distribution. Filing an amended return for 2012 I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Filing an amended return for 2012 Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Filing an amended return for 2012 Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. Filing an amended return for 2012 Inherited IRAs, What if You Inherit an IRA?, More information. Filing an amended return for 2012 Rollovers, Inherited IRAs. Filing an amended return for 2012 Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Filing an amended return for 2012 Exception, Exception. Filing an amended return for 2012 K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Filing an amended return for 2012 Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Filing an amended return for 2012 L Last-in first-out rule, Last-in first-out rule. Filing an amended return for 2012 Life expectancy, Life expectancy. Filing an amended return for 2012 Life insurance, Life insurance contract. Filing an amended return for 2012 Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Filing an amended return for 2012 Matching contributions (SIMPLE), Matching contributions. Filing an amended return for 2012 Medical expenses, unreimbursed, Unreimbursed medical expenses. Filing an amended return for 2012 Medical insurance, Medical insurance. Filing an amended return for 2012 Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Filing an amended return for 2012 Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Filing an amended return for 2012 Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Filing an amended return for 2012 Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Filing an amended return for 2012 Effect on contribution amount (Table 2-1), Table 2-1. Filing an amended return for 2012 Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Filing an amended return for 2012 More than one IRA, More than one IRA. Filing an amended return for 2012 Recharacterization, More than one IRA. Filing an amended return for 2012 Required minimum distribution, More than one IRA. Filing an amended return for 2012 N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Filing an amended return for 2012 Failure to report, Failure to report nondeductible contributions. Filing an amended return for 2012 Overstatement penalty, Penalty for overstatement. Filing an amended return for 2012 Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Filing an amended return for 2012 Rollovers, Rollover notice. Filing an amended return for 2012 P Partial rollovers, Partial rollovers. Filing an amended return for 2012 , Partial rollover. Filing an amended return for 2012 Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Filing an amended return for 2012 Early distributions, Early Distributions, Nondeductible contributions. Filing an amended return for 2012 Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Filing an amended return for 2012 Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Filing an amended return for 2012 Failure to file Form 8606, Penalty for failure to file Form 8606. Filing an amended return for 2012 Overstatement of nondeductible contributions, Penalty for overstatement. Filing an amended return for 2012 Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Filing an amended return for 2012 Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. Filing an amended return for 2012 Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Filing an amended return for 2012 Taxes on, Taxes on prohibited transactions. Filing an amended return for 2012 Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Filing an amended return for 2012 Qualified domestic relations orders (QDROs), Qualified domestic relations order. Filing an amended return for 2012 Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Filing an amended return for 2012 Receivership distributions, Receivership distributions. Filing an amended return for 2012 Recharacterization, Recharacterizations, More than one IRA. Filing an amended return for 2012 Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Filing an amended return for 2012 Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. Filing an amended return for 2012 Timing of, Timing. Filing an amended return for 2012 Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. Filing an amended return for 2012 Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Filing an amended return for 2012 From IRAs, Reporting rollovers from IRAs. Filing an amended return for 2012 Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Filing an amended return for 2012 Required beginning date, Distributions after the required beginning date. Filing an amended return for 2012 Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Filing an amended return for 2012 Distribution period, Distribution period. Filing an amended return for 2012 During lifetime, Distributions during your lifetime. Filing an amended return for 2012 Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. Filing an amended return for 2012 Installments allowed, Installments allowed. Filing an amended return for 2012 More than one IRA, More than one IRA. Filing an amended return for 2012 Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Filing an amended return for 2012 Reservists, Reservists. Filing an amended return for 2012 Qualified reservist distribution, Qualified reservist distributions. Filing an amended return for 2012 Qualified reservist repayments, Qualified reservist repayments. Filing an amended return for 2012 Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Filing an amended return for 2012 Rollovers, Rollovers, Reporting rollovers from employer plans. Filing an amended return for 2012 Airline payments, Rollover of Airline Payments Amount, Amount. Filing an amended return for 2012 Choosing an option (Table 1-5), Table 1-5. Filing an amended return for 2012 Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Filing an amended return for 2012 Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Filing an amended return for 2012 Direct rollover option, Direct rollover option. Filing an amended return for 2012 Extension of period, Extension of rollover period. Filing an amended return for 2012 From bond purchase plan, Rollover from bond purchase plan. Filing an amended return for 2012 From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. Filing an amended return for 2012 From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. Filing an amended return for 2012 Inherited IRAs, Inherited IRAs. Filing an amended return for 2012 Nonspouse beneficiary, Rollover by nonspouse beneficiary. Filing an amended return for 2012 Notice, Rollover notice. Filing an amended return for 2012 Partial, Partial rollovers. Filing an amended return for 2012 , Partial rollover. Filing an amended return for 2012 SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. Filing an amended return for 2012 Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Filing an amended return for 2012 To traditional IRA, Kinds of rollovers to a traditional IRA. Filing an amended return for 2012 Waiting period between, Waiting period between rollovers. Filing an amended return for 2012 , No waiting period between rollovers. Filing an amended return for 2012 Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. Filing an amended return for 2012 Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Filing an amended return for 2012 Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Filing an amended return for 2012 Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Filing an amended return for 2012 , Recharacterizing to a SEP IRA or SIMPLE IRA. Filing an amended return for 2012 , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. Filing an amended return for 2012 Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Filing an amended return for 2012 Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. Filing an amended return for 2012 Income of, Self-employment income. Filing an amended return for 2012 SIMPLE plans, Self-employed individual. Filing an amended return for 2012 SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Filing an amended return for 2012 Separated taxpayers Filing status of, Lived apart from spouse. Filing an amended return for 2012 Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. Filing an amended return for 2012 SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Filing an amended return for 2012 Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Filing an amended return for 2012 Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Filing an amended return for 2012 Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Filing an amended return for 2012 Self-employed persons, Self-employed individual. Filing an amended return for 2012 SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Filing an amended return for 2012 , Traditional IRA mistakenly moved to SIMPLE IRA. Filing an amended return for 2012 Two-year rule, Two-year rule. Filing an amended return for 2012 Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. Filing an amended return for 2012 Retirement savings contributions credit, Full-time student. Filing an amended return for 2012 Surviving spouse, Surviving spouse. Filing an amended return for 2012 , Surviving spouse. Filing an amended return for 2012 Rollovers by, Distributions received by a surviving spouse. Filing an amended return for 2012 T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Filing an amended return for 2012 Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Filing an amended return for 2012 Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Filing an amended return for 2012 Effect of Modified AGI on Roth IRA Contribution Rollover vs. Filing an amended return for 2012 direct payment to taxpayer (Table 1-5), Table 1-5. Filing an amended return for 2012 Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Filing an amended return for 2012 Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Filing an amended return for 2012 Tax help, How To Get Tax Help Tax year, Tax year. Filing an amended return for 2012 Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Filing an amended return for 2012 Traditional IRAs, Traditional IRAs, Form 5329 not required. Filing an amended return for 2012 Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. Filing an amended return for 2012 To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Filing an amended return for 2012 Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Filing an amended return for 2012 Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. Filing an amended return for 2012 Loss of IRA status, Loss of IRA status. Filing an amended return for 2012 Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Filing an amended return for 2012 , Traditional IRA mistakenly moved to SIMPLE IRA. Filing an amended return for 2012 Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. Filing an amended return for 2012 Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. Filing an amended return for 2012 , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Filing an amended return for 2012 Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Filing an amended return for 2012 Trustees' fees, Trustees' fees. Filing an amended return for 2012 , Trustees' fees. Filing an amended return for 2012 Trusts As beneficiary, Trust as beneficiary. Filing an amended return for 2012 TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Filing an amended return for 2012 U Unreimbursed medical expenses, Unreimbursed medical expenses. Filing an amended return for 2012 V Volunteer firefighters, Volunteer firefighters. Filing an amended return for 2012 W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. Filing an amended return for 2012 Direct rollover option, Withholding. Filing an amended return for 2012 Eligible rollover distribution paid to taxpayer, Withholding requirement. Filing an amended return for 2012 Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Filing an amended return for 2012 Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Filing an amended return for 2012 Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Filing an amended return for 2012 Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications