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Irs Tax Form 1120 For 2012

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Irs Tax Form 1120 For 2012

Irs tax form 1120 for 2012 1. Irs tax form 1120 for 2012   Traditional IRAs Table of Contents What's New for 2013 What's New for 2014 Introduction Who Can Open a Traditional IRA?What Is Compensation? When Can a Traditional IRA Be Opened? How Can a Traditional IRA Be Opened?Individual Retirement Account Individual Retirement Annuity Individual Retirement Bonds Simplified Employee Pension (SEP) Employer and Employee Association Trust Accounts Required Disclosures How Much Can Be Contributed?Limit. Irs tax form 1120 for 2012 When repayment contributions can be made. Irs tax form 1120 for 2012 No deduction. Irs tax form 1120 for 2012 Reserve component. Irs tax form 1120 for 2012 Figuring your IRA deduction. Irs tax form 1120 for 2012 Reporting the repayment. Irs tax form 1120 for 2012 Example. Irs tax form 1120 for 2012 General Limit Kay Bailey Hutchison Spousal IRA Limit Filing Status Less Than Maximum Contributions More Than Maximum Contributions When Can Contributions Be Made? How Much Can You Deduct?Kay Bailey Hutchison Spousal IRA. Irs tax form 1120 for 2012 Are You Covered by an Employer Plan? Limit if Covered by Employer Plan Reporting Deductible Contributions Nondeductible Contributions Examples — Worksheet for Reduced IRA Deduction for 2013 What if You Inherit an IRA?Treating it as your own. Irs tax form 1120 for 2012 Can You Move Retirement Plan Assets?Transfers to Roth IRAs from other retirement plans. Irs tax form 1120 for 2012 Trustee-to-Trustee Transfer Rollovers Transfers Incident To Divorce Converting From Any Traditional IRA Into a Roth IRA Recharacterizations When Can You Withdraw or Use Assets?Contributions Returned Before Due Date of Return When Must You Withdraw Assets? (Required Minimum Distributions)IRA Owners IRA Beneficiaries Which Table Do You Use To Determine Your Required Minimum Distribution? What Age(s) Do You Use With the Table(s)? Miscellaneous Rules for Required Minimum Distributions Are Distributions Taxable?January 2013 QCDs treated as made in 2012. Irs tax form 1120 for 2012 2013 Reporting. Irs tax form 1120 for 2012 Additional reporting requirements if you made the election to treat a January 2013 QCD as made in 2012. Irs tax form 1120 for 2012 One-time transfer. Irs tax form 1120 for 2012 Testing period rules apply. Irs tax form 1120 for 2012 More information. Irs tax form 1120 for 2012 Distributions Fully or Partly Taxable Figuring the Nontaxable and Taxable Amounts Recognizing Losses on Traditional IRA Investments Other Special IRA Distribution Situations Reporting and Withholding Requirements for Taxable Amounts What Acts Result in Penalties or Additional Taxes?Prohibited Transactions Investment in Collectibles Excess Contributions Early Distributions Excess Accumulations (Insufficient Distributions) Reporting Additional Taxes What's New for 2013 Traditional IRA contribution and deduction limit. Irs tax form 1120 for 2012  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. Irs tax form 1120 for 2012 If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. Irs tax form 1120 for 2012 For more information, see How Much Can Be Contributed? in this chapter. Irs tax form 1120 for 2012 Modified AGI limit for traditional IRA contributions increased. Irs tax form 1120 for 2012  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Irs tax form 1120 for 2012 If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. Irs tax form 1120 for 2012 If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. Irs tax form 1120 for 2012 See How Much Can You Deduct? in this chapter. Irs tax form 1120 for 2012 Net Investment Income Tax. Irs tax form 1120 for 2012  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). Irs tax form 1120 for 2012 However, these distributions are taken into account when determining the modified adjusted gross income threshold. Irs tax form 1120 for 2012 Distributions from a nonqualified retirement plan are included in net investment income. Irs tax form 1120 for 2012 See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. Irs tax form 1120 for 2012 What's New for 2014 Modified AGI limit for traditional IRA contributions increased. Irs tax form 1120 for 2012  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Irs tax form 1120 for 2012 If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. Irs tax form 1120 for 2012 If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. Irs tax form 1120 for 2012 Introduction This chapter discusses the original IRA. Irs tax form 1120 for 2012 In this publication the original IRA (sometimes called an ordinary or regular IRA) is referred to as a “traditional IRA. Irs tax form 1120 for 2012 ” A traditional IRA is any IRA that is not a Roth IRA or a SIMPLE IRA. Irs tax form 1120 for 2012 The following are two advantages of a traditional IRA: You may be able to deduct some or all of your contributions to it, depending on your circumstances. Irs tax form 1120 for 2012 Generally, amounts in your IRA, including earnings and gains, are not taxed until they are distributed. Irs tax form 1120 for 2012 Who Can Open a Traditional IRA? You can open and make contributions to a traditional IRA if: You (or, if you file a joint return, your spouse) received taxable compensation during the year, and You were not age 70½ by the end of the year. Irs tax form 1120 for 2012 You can have a traditional IRA whether or not you are covered by any other retirement plan. Irs tax form 1120 for 2012 However, you may not be able to deduct all of your contributions if you or your spouse is covered by an employer retirement plan. Irs tax form 1120 for 2012 See How Much Can You Deduct , later. Irs tax form 1120 for 2012 Both spouses have compensation. Irs tax form 1120 for 2012   If both you and your spouse have compensation and are under age 70½, each of you can open an IRA. Irs tax form 1120 for 2012 You cannot both participate in the same IRA. Irs tax form 1120 for 2012 If you file a joint return, only one of you needs to have compensation. Irs tax form 1120 for 2012 What Is Compensation? Generally, compensation is what you earn from working. Irs tax form 1120 for 2012 For a summary of what compensation does and does not include, see Table 1-1. Irs tax form 1120 for 2012 Compensation includes all of the items discussed next (even if you have more than one type). Irs tax form 1120 for 2012 Wages, salaries, etc. Irs tax form 1120 for 2012   Wages, salaries, tips, professional fees, bonuses, and other amounts you receive for providing personal services are compensation. Irs tax form 1120 for 2012 The IRS treats as compensation any amount properly shown in box 1 (Wages, tips, other compensation) of Form W-2, Wage and Tax Statement, provided that amount is reduced by any amount properly shown in box 11 (Nonqualified plans). Irs tax form 1120 for 2012 Scholarship and fellowship payments are compensation for IRA purposes only if shown in box 1 of Form W-2. Irs tax form 1120 for 2012 Commissions. Irs tax form 1120 for 2012   An amount you receive that is a percentage of profits or sales price is compensation. Irs tax form 1120 for 2012 Self-employment income. Irs tax form 1120 for 2012   If you are self-employed (a sole proprietor or a partner), compensation is the net earnings from your trade or business (provided your personal services are a material income-producing factor) reduced by the total of: The deduction for contributions made on your behalf to retirement plans, and The deduction allowed for the deductible part of your self-employment taxes. Irs tax form 1120 for 2012   Compensation includes earnings from self-employment even if they are not subject to self-employment tax because of your religious beliefs. Irs tax form 1120 for 2012 Self-employment loss. Irs tax form 1120 for 2012   If you have a net loss from self-employment, do not subtract the loss from your salaries or wages when figuring your total compensation. Irs tax form 1120 for 2012 Alimony and separate maintenance. Irs tax form 1120 for 2012   For IRA purposes, compensation includes any taxable alimony and separate maintenance payments you receive under a decree of divorce or separate maintenance. Irs tax form 1120 for 2012 Nontaxable combat pay. Irs tax form 1120 for 2012   If you were a member of the U. Irs tax form 1120 for 2012 S. Irs tax form 1120 for 2012 Armed Forces, compensation includes any nontaxable combat pay you received. Irs tax form 1120 for 2012 This amount should be reported in box 12 of your 2013 Form W-2 with code Q. Irs tax form 1120 for 2012 Table 1-1. Irs tax form 1120 for 2012 Compensation for Purposes of an IRA Includes . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 Does not include . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012   earnings and profits from property. Irs tax form 1120 for 2012 wages, salaries, etc. Irs tax form 1120 for 2012     interest and dividend income. Irs tax form 1120 for 2012 commissions. Irs tax form 1120 for 2012     pension or annuity income. Irs tax form 1120 for 2012 self-employment income. Irs tax form 1120 for 2012     deferred compensation. Irs tax form 1120 for 2012 alimony and separate maintenance. Irs tax form 1120 for 2012     income from certain  partnerships. Irs tax form 1120 for 2012 nontaxable combat pay. Irs tax form 1120 for 2012     any amounts you exclude from income. Irs tax form 1120 for 2012     What Is Not Compensation? Compensation does not include any of the following items. Irs tax form 1120 for 2012 Earnings and profits from property, such as rental income, interest income, and dividend income. Irs tax form 1120 for 2012 Pension or annuity income. Irs tax form 1120 for 2012 Deferred compensation received (compensation payments postponed from a past year). Irs tax form 1120 for 2012 Income from a partnership for which you do not provide services that are a material income-producing factor. Irs tax form 1120 for 2012 Conservation Reserve Program (CRP) payments reported on Schedule SE (Form 1040), line 1b. Irs tax form 1120 for 2012 Any amounts (other than combat pay) you exclude from income, such as foreign earned income and housing costs. Irs tax form 1120 for 2012 When Can a Traditional IRA Be Opened? You can open a traditional IRA at any time. Irs tax form 1120 for 2012 However, the time for making contributions for any year is limited. Irs tax form 1120 for 2012 See When Can Contributions Be Made , later. Irs tax form 1120 for 2012 How Can a Traditional IRA Be Opened? You can open different kinds of IRAs with a variety of organizations. Irs tax form 1120 for 2012 You can open an IRA at a bank or other financial institution or with a mutual fund or life insurance company. Irs tax form 1120 for 2012 You can also open an IRA through your stockbroker. Irs tax form 1120 for 2012 Any IRA must meet Internal Revenue Code requirements. Irs tax form 1120 for 2012 The requirements for the various arrangements are discussed below. Irs tax form 1120 for 2012 Kinds of traditional IRAs. Irs tax form 1120 for 2012   Your traditional IRA can be an individual retirement account or annuity. Irs tax form 1120 for 2012 It can be part of either a simplified employee pension (SEP) or an employer or employee association trust account. Irs tax form 1120 for 2012 Individual Retirement Account An individual retirement account is a trust or custodial account set up in the United States for the exclusive benefit of you or your beneficiaries. Irs tax form 1120 for 2012 The account is created by a written document. Irs tax form 1120 for 2012 The document must show that the account meets all of the following requirements. Irs tax form 1120 for 2012 The trustee or custodian must be a bank, a federally insured credit union, a savings and loan association, or an entity approved by the IRS to act as trustee or custodian. Irs tax form 1120 for 2012 The trustee or custodian generally cannot accept contributions of more than the deductible amount for the year. Irs tax form 1120 for 2012 However, rollover contributions and employer contributions to a simplified employee pension (SEP) can be more than this amount. Irs tax form 1120 for 2012 Contributions, except for rollover contributions, must be in cash. Irs tax form 1120 for 2012 See Rollovers , later. Irs tax form 1120 for 2012 You must have a nonforfeitable right to the amount at all times. Irs tax form 1120 for 2012 Money in your account cannot be used to buy a life insurance policy. Irs tax form 1120 for 2012 Assets in your account cannot be combined with other property, except in a common trust fund or common investment fund. Irs tax form 1120 for 2012 You must start receiving distributions by April 1 of the year following the year in which you reach age 70½. Irs tax form 1120 for 2012 See When Must You Withdraw Assets? (Required Minimum Distributions) , later. Irs tax form 1120 for 2012 Individual Retirement Annuity You can open an individual retirement annuity by purchasing an annuity contract or an endowment contract from a life insurance company. Irs tax form 1120 for 2012 An individual retirement annuity must be issued in your name as the owner, and either you or your beneficiaries who survive you are the only ones who can receive the benefits or payments. Irs tax form 1120 for 2012 An individual retirement annuity must meet all the following requirements. Irs tax form 1120 for 2012 Your entire interest in the contract must be nonforfeitable. Irs tax form 1120 for 2012 The contract must provide that you cannot transfer any portion of it to any person other than the issuer. Irs tax form 1120 for 2012 There must be flexible premiums so that if your compensation changes, your payment can also change. Irs tax form 1120 for 2012 This provision applies to contracts issued after November 6, 1978. Irs tax form 1120 for 2012 The contract must provide that contributions cannot be more than the deductible amount for an IRA for the year, and that you must use any refunded premiums to pay for future premiums or to buy more benefits before the end of the calendar year after the year in which you receive the refund. Irs tax form 1120 for 2012 Distributions must begin by April 1 of the year following the year in which you reach age 70½. Irs tax form 1120 for 2012 See When Must You Withdraw Assets? (Required Minimum Distributions) , later. Irs tax form 1120 for 2012 Individual Retirement Bonds The sale of individual retirement bonds issued by the federal government was suspended after April 30, 1982. Irs tax form 1120 for 2012 The bonds have the following features. Irs tax form 1120 for 2012 They stop earning interest when you reach age 70½. Irs tax form 1120 for 2012 If you die, interest will stop 5 years after your death, or on the date you would have reached age 70½, whichever is earlier. Irs tax form 1120 for 2012 You cannot transfer the bonds. Irs tax form 1120 for 2012 If you cash (redeem) the bonds before the year in which you reach age 59½, you may be subject to a 10% additional tax. Irs tax form 1120 for 2012 See Age 59½ Rule under Early Distributions, later. Irs tax form 1120 for 2012 You can roll over redemption proceeds into IRAs. Irs tax form 1120 for 2012 Simplified Employee Pension (SEP) A simplified employee pension (SEP) is a written arrangement that allows your employer to make deductible contributions to a traditional IRA (a SEP IRA) set up for you to receive such contributions. Irs tax form 1120 for 2012 Generally, distributions from SEP IRAs are subject to the withdrawal and tax rules that apply to traditional IRAs. Irs tax form 1120 for 2012 See Publication 560 for more information about SEPs. Irs tax form 1120 for 2012 Employer and Employee Association Trust Accounts Your employer or your labor union or other employee association can set up a trust to provide individual retirement accounts for employees or members. Irs tax form 1120 for 2012 The requirements for individual retirement accounts apply to these traditional IRAs. Irs tax form 1120 for 2012 Required Disclosures The trustee or issuer (sometimes called the sponsor) of your traditional IRA generally must give you a disclosure statement at least 7 days before you open your IRA. Irs tax form 1120 for 2012 However, the sponsor does not have to give you the statement until the date you open (or purchase, if earlier) your IRA, provided you are given at least 7 days from that date to revoke the IRA. Irs tax form 1120 for 2012 The disclosure statement must explain certain items in plain language. Irs tax form 1120 for 2012 For example, the statement should explain when and how you can revoke the IRA, and include the name, address, and telephone number of the person to receive the notice of cancellation. Irs tax form 1120 for 2012 This explanation must appear at the beginning of the disclosure statement. Irs tax form 1120 for 2012 If you revoke your IRA within the revocation period, the sponsor must return to you the entire amount you paid. Irs tax form 1120 for 2012 The sponsor must report on the appropriate IRS forms both your contribution to the IRA (unless it was made by a trustee-to-trustee transfer) and the amount returned to you. Irs tax form 1120 for 2012 These requirements apply to all sponsors. Irs tax form 1120 for 2012 How Much Can Be Contributed? There are limits and other rules that affect the amount that can be contributed to a traditional IRA. Irs tax form 1120 for 2012 These limits and rules are explained below. Irs tax form 1120 for 2012 Community property laws. Irs tax form 1120 for 2012   Except as discussed later under Kay Bailey Hutchison Spousal IRA Limit , each spouse figures his or her limit separately, using his or her own compensation. Irs tax form 1120 for 2012 This is the rule even in states with community property laws. Irs tax form 1120 for 2012 Brokers' commissions. Irs tax form 1120 for 2012   Brokers' commissions paid in connection with your traditional IRA are subject to the contribution limit. Irs tax form 1120 for 2012 For information about whether you can deduct brokers' commissions, see Brokers' commissions , later, under How Much Can You Deduct. Irs tax form 1120 for 2012 Trustees' fees. Irs tax form 1120 for 2012   Trustees' administrative fees are not subject to the contribution limit. Irs tax form 1120 for 2012 For information about whether you can deduct trustees' fees, see Trustees' fees , later, under How Much Can You Deduct. Irs tax form 1120 for 2012 Qualified reservist repayments. Irs tax form 1120 for 2012   If you were a member of a reserve component and you were ordered or called to active duty after September 11, 2001, you may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions (defined later under Early Distributions) you received. Irs tax form 1120 for 2012 You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Irs tax form 1120 for 2012 To be eligible to make these repayment contributions, you must have received a qualified reservist distribution from an IRA or from a section 401(k) or 403(b) plan or a similar arrangement. Irs tax form 1120 for 2012 Limit. Irs tax form 1120 for 2012   Your qualified reservist repayments cannot be more than your qualified reservist distributions, explained under Early Distributions , later. Irs tax form 1120 for 2012 When repayment contributions can be made. Irs tax form 1120 for 2012   You cannot make these repayment contributions later than the date that is 2 years after your active duty period ends. Irs tax form 1120 for 2012 No deduction. Irs tax form 1120 for 2012   You cannot deduct qualified reservist repayments. Irs tax form 1120 for 2012 Reserve component. Irs tax form 1120 for 2012   The term “reserve component” means the: Army National Guard of the United States, Army Reserve, Naval Reserve, Marine Corps Reserve, Air National Guard of the United States, Air Force Reserve, Coast Guard Reserve, or Reserve Corps of the Public Health Service. Irs tax form 1120 for 2012 Figuring your IRA deduction. Irs tax form 1120 for 2012   The repayment of qualified reservist distributions does not affect the amount you can deduct as an IRA contribution. Irs tax form 1120 for 2012 Reporting the repayment. Irs tax form 1120 for 2012   If you repay a qualified reservist distribution, include the amount of the repayment with nondeductible contributions on line 1 of Form 8606. Irs tax form 1120 for 2012 Example. Irs tax form 1120 for 2012   In 2013, your IRA contribution limit is $5,500. Irs tax form 1120 for 2012 However, because of your filing status and AGI, the limit on the amount you can deduct is $3,500. Irs tax form 1120 for 2012 You can make a nondeductible contribution of $2,000 ($5,500 - $3,500). Irs tax form 1120 for 2012 In an earlier year you received a $3,000 qualified reservist distribution, which you would like to repay this year. Irs tax form 1120 for 2012   For 2013, you can contribute a total of $8,500 to your IRA. Irs tax form 1120 for 2012 This is made up of the maximum deductible contribution of $3,500; a nondeductible contribution of $2,000; and a $3,000 qualified reservist repayment. Irs tax form 1120 for 2012 You contribute the maximum allowable for the year. Irs tax form 1120 for 2012 Since you are making a nondeductible contribution ($2,000) and a qualified reservist repayment ($3,000), you must file Form 8606 with your return and include $5,000 ($2,000 + $3,000) on line 1 of Form 8606. Irs tax form 1120 for 2012 The qualified reservist repayment is not deductible. Irs tax form 1120 for 2012 Contributions on your behalf to a traditional IRA reduce your limit for contributions to a Roth IRA. Irs tax form 1120 for 2012 See chapter 2 for information about Roth IRAs. Irs tax form 1120 for 2012 General Limit For 2013, the most that can be contributed to your traditional IRA generally is the smaller of the following amounts: $5,500 ($6,500 if you are age 50 or older), or Your taxable compensation (defined earlier) for the year. Irs tax form 1120 for 2012 Note. Irs tax form 1120 for 2012 This limit is reduced by any contributions to a section 501(c)(18) plan (generally, a pension plan created before June 25, 1959, that is funded entirely by employee contributions). Irs tax form 1120 for 2012 This is the most that can be contributed regardless of whether the contributions are to one or more traditional IRAs or whether all or part of the contributions are nondeductible. Irs tax form 1120 for 2012 (See Nondeductible Contributions , later. Irs tax form 1120 for 2012 ) Qualified reservist repayments do not affect this limit. Irs tax form 1120 for 2012 Examples. Irs tax form 1120 for 2012 George, who is 34 years old and single, earns $24,000 in 2013. Irs tax form 1120 for 2012 His IRA contributions for 2013 are limited to $5,500. Irs tax form 1120 for 2012 Danny, an unmarried college student working part time, earns $3,500 in 2013. Irs tax form 1120 for 2012 His IRA contributions for 2013 are limited to $3,500, the amount of his compensation. Irs tax form 1120 for 2012 More than one IRA. Irs tax form 1120 for 2012   If you have more than one IRA, the limit applies to the total contributions made on your behalf to all your traditional IRAs for the year. Irs tax form 1120 for 2012 Annuity or endowment contracts. Irs tax form 1120 for 2012   If you invest in an annuity or endowment contract under an individual retirement annuity, no more than $5,500 ($6,500 if you are age 50 or older) can be contributed toward its cost for the tax year, including the cost of life insurance coverage. Irs tax form 1120 for 2012 If more than this amount is contributed, the annuity or endowment contract is disqualified. Irs tax form 1120 for 2012 Kay Bailey Hutchison Spousal IRA Limit For 2013, if you file a joint return and your taxable compensation is less than that of your spouse, the most that can be contributed for the year to your IRA is the smaller of the following two amounts: $5,500 ($6,500 if you are age 50 or older), or The total compensation includible in the gross income of both you and your spouse for the year, reduced by the following two amounts. Irs tax form 1120 for 2012 Your spouse's IRA contribution for the year to a traditional IRA. Irs tax form 1120 for 2012 Any contributions for the year to a Roth IRA on behalf of your spouse. Irs tax form 1120 for 2012 This means that the total combined contributions that can be made for the year to your IRA and your spouse's IRA can be as much as $11,000 ($12,000 if only one of you is age 50 or older or $13,000 if both of you are age 50 or older). Irs tax form 1120 for 2012 Note. Irs tax form 1120 for 2012 This traditional IRA limit is reduced by any contributions to a section 501(c)(18) plan (generally, a pension plan created before June 25, 1959, that is funded entirely by employee contributions). Irs tax form 1120 for 2012 Example. Irs tax form 1120 for 2012 Kristin, a full-time student with no taxable compensation, marries Carl during the year. Irs tax form 1120 for 2012 Neither of them was age 50 by the end of 2013. Irs tax form 1120 for 2012 For the year, Carl has taxable compensation of $30,000. Irs tax form 1120 for 2012 He plans to contribute (and deduct) $5,500 to a traditional IRA. Irs tax form 1120 for 2012 If he and Kristin file a joint return, each can contribute $5,500 to a traditional IRA. Irs tax form 1120 for 2012 This is because Kristin, who has no compensation, can add Carl's compensation, reduced by the amount of his IRA contribution ($30,000 − $5,500 = $24,500), to her own compensation (-0-) to figure her maximum contribution to a traditional IRA. Irs tax form 1120 for 2012 In her case, $5,500 is her contribution limit, because $5,500 is less than $24,500 (her compensation for purposes of figuring her contribution limit). Irs tax form 1120 for 2012 Filing Status Generally, except as discussed earlier under Kay Bailey Hutchison Spousal IRA Limit , your filing status has no effect on the amount of allowable contributions to your traditional IRA. Irs tax form 1120 for 2012 However, if during the year either you or your spouse was covered by a retirement plan at work, your deduction may be reduced or eliminated, depending on your filing status and income. Irs tax form 1120 for 2012 See How Much Can You Deduct , later. Irs tax form 1120 for 2012 Example. Irs tax form 1120 for 2012 Tom and Darcy are married and both are 53. Irs tax form 1120 for 2012 They both work and each has a traditional IRA. Irs tax form 1120 for 2012 Tom earned $3,800 and Darcy earned $48,000 in 2013. Irs tax form 1120 for 2012 Because of the Kay Bailey Hutchison Spousal IRA limit rule, even though Tom earned less than $6,500, they can contribute up to $6,500 to his IRA for 2013 if they file a joint return. Irs tax form 1120 for 2012 They can contribute up to $6,500 to Darcy's IRA. Irs tax form 1120 for 2012 If they file separate returns, the amount that can be contributed to Tom's IRA is limited by his earned income, $3,800. Irs tax form 1120 for 2012 Less Than Maximum Contributions If contributions to your traditional IRA for a year were less than the limit, you cannot contribute more after the due date of your return for that year to make up the difference. Irs tax form 1120 for 2012 Example. Irs tax form 1120 for 2012 Rafael, who is 40, earns $30,000 in 2013. Irs tax form 1120 for 2012 Although he can contribute up to $5,500 for 2013, he contributes only $3,000. Irs tax form 1120 for 2012 After April 15, 2014, Rafael cannot make up the difference between his actual contributions for 2013 ($3,000) and his 2013 limit ($5,500). Irs tax form 1120 for 2012 He cannot contribute $2,500 more than the limit for any later year. Irs tax form 1120 for 2012 More Than Maximum Contributions If contributions to your IRA for a year were more than the limit, you can apply the excess contribution in one year to a later year if the contributions for that later year are less than the maximum allowed for that year. Irs tax form 1120 for 2012 However, a penalty or additional tax may apply. Irs tax form 1120 for 2012 See Excess Contributions , later, under What Acts Result in Penalties or Additional Taxes. Irs tax form 1120 for 2012 When Can Contributions Be Made? As soon as you open your traditional IRA, contributions can be made to it through your chosen sponsor (trustee or other administrator). Irs tax form 1120 for 2012 Contributions must be in the form of money (cash, check, or money order). Irs tax form 1120 for 2012 Property cannot be contributed. Irs tax form 1120 for 2012 Although property cannot be contributed, your IRA may invest in certain property. Irs tax form 1120 for 2012 For example, your IRA may purchase shares of stock. Irs tax form 1120 for 2012 For other restrictions on the use of funds in your IRA, see Prohibited Transactions , later in this chapter. Irs tax form 1120 for 2012 You may be able to transfer or roll over certain property from one retirement plan to another. Irs tax form 1120 for 2012 See the discussion of rollovers and other transfers later in this chapter under Can You Move Retirement Plan Assets . Irs tax form 1120 for 2012 You can make a contribution to your IRA by having your income tax refund (or a portion of your refund), if any, paid directly to your traditional IRA, Roth IRA, or SEP IRA. Irs tax form 1120 for 2012 For details, see the instructions for your income tax return or Form 8888, Allocation of Refund (Including Savings Bond Purchases). Irs tax form 1120 for 2012 Contributions can be made to your traditional IRA for each year that you receive compensation and have not reached age 70½. Irs tax form 1120 for 2012 For any year in which you do not work, contributions cannot be made to your IRA unless you receive alimony, nontaxable combat pay, military differential pay, or file a joint return with a spouse who has compensation. Irs tax form 1120 for 2012 See Who Can Open a Traditional IRA , earlier. Irs tax form 1120 for 2012 Even if contributions cannot be made for the current year, the amounts contributed for years in which you did qualify can remain in your IRA. Irs tax form 1120 for 2012 Contributions can resume for any years that you qualify. Irs tax form 1120 for 2012 Contributions must be made by due date. Irs tax form 1120 for 2012   Contributions can be made to your traditional IRA for a year at any time during the year or by the due date for filing your return for that year, not including extensions. Irs tax form 1120 for 2012 For most people, this means that contributions for 2013 must be made by April 15, 2014, and contributions for 2014 must be made by April 15, 2015. Irs tax form 1120 for 2012 Age 70½ rule. Irs tax form 1120 for 2012   Contributions cannot be made to your traditional IRA for the year in which you reach age 70½ or for any later year. Irs tax form 1120 for 2012   You attain age 70½ on the date that is 6 calendar months after the 70th anniversary of your birth. Irs tax form 1120 for 2012 If you were born on or before June 30, 1943, you cannot contribute for 2013 or any later year. Irs tax form 1120 for 2012 Designating year for which contribution is made. Irs tax form 1120 for 2012   If an amount is contributed to your traditional IRA between January 1 and April 15, you should tell the sponsor which year (the current year or the previous year) the contribution is for. Irs tax form 1120 for 2012 If you do not tell the sponsor which year it is for, the sponsor can assume, and report to the IRS, that the contribution is for the current year (the year the sponsor received it). Irs tax form 1120 for 2012 Filing before a contribution is made. Irs tax form 1120 for 2012    You can file your return claiming a traditional IRA contribution before the contribution is actually made. Irs tax form 1120 for 2012 Generally, the contribution must be made by the due date of your return, not including extensions. Irs tax form 1120 for 2012 Contributions not required. Irs tax form 1120 for 2012   You do not have to contribute to your traditional IRA for every tax year, even if you can. Irs tax form 1120 for 2012 How Much Can You Deduct? Generally, you can deduct the lesser of: The contributions to your traditional IRA for the year, or The general limit (or the Kay Bailey Hutchison Spousal IRA limit, if applicable) explained earlier under How Much Can Be Contributed . Irs tax form 1120 for 2012 However, if you or your spouse was covered by an employer retirement plan, you may not be able to deduct this amount. Irs tax form 1120 for 2012 See Limit if Covered by Employer Plan , later. Irs tax form 1120 for 2012 You may be able to claim a credit for contributions to your traditional IRA. Irs tax form 1120 for 2012 For more information, see chapter 4. Irs tax form 1120 for 2012 Trustees' fees. Irs tax form 1120 for 2012   Trustees' administrative fees that are billed separately and paid in connection with your traditional IRA are not deductible as IRA contributions. Irs tax form 1120 for 2012 However, they may be deductible as a miscellaneous itemized deduction on Schedule A (Form 1040). Irs tax form 1120 for 2012 For information about miscellaneous itemized deductions, see Publication 529, Miscellaneous Deductions. Irs tax form 1120 for 2012 Brokers' commissions. Irs tax form 1120 for 2012   These commissions are part of your IRA contribution and, as such, are deductible subject to the limits. Irs tax form 1120 for 2012 Full deduction. Irs tax form 1120 for 2012   If neither you nor your spouse was covered for any part of the year by an employer retirement plan, you can take a deduction for total contributions to one or more of your traditional IRAs of up to the lesser of: $5,500 ($6,500 if you are age 50 or older), or 100% of your compensation. Irs tax form 1120 for 2012   This limit is reduced by any contributions made to a 501(c)(18) plan on your behalf. Irs tax form 1120 for 2012 Kay Bailey Hutchison Spousal IRA. Irs tax form 1120 for 2012   In the case of a married couple with unequal compensation who file a joint return, the deduction for contributions to the traditional IRA of the spouse with less compensation is limited to the lesser of: $5,500 ($6,500 if the spouse with the lower compensation is age 50 or older), or The total compensation includible in the gross income of both spouses for the year reduced by the following three amounts. Irs tax form 1120 for 2012 The IRA deduction for the year of the spouse with the greater compensation. Irs tax form 1120 for 2012 Any designated nondeductible contribution for the year made on behalf of the spouse with the greater compensation. Irs tax form 1120 for 2012 Any contributions for the year to a Roth IRA on behalf of the spouse with the greater compensation. Irs tax form 1120 for 2012   This limit is reduced by any contributions to a section 501(c)(18) plan on behalf of the spouse with the lesser compensation. Irs tax form 1120 for 2012 Note. Irs tax form 1120 for 2012 If you were divorced or legally separated (and did not remarry) before the end of the year, you cannot deduct any contributions to your spouse's IRA. Irs tax form 1120 for 2012 After a divorce or legal separation, you can deduct only the contributions to your own IRA. Irs tax form 1120 for 2012 Your deductions are subject to the rules for single individuals. Irs tax form 1120 for 2012 Covered by an employer retirement plan. Irs tax form 1120 for 2012   If you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, your deduction may be further limited. Irs tax form 1120 for 2012 This is discussed later under Limit if Covered by Employer Plan . Irs tax form 1120 for 2012 Limits on the amount you can deduct do not affect the amount that can be contributed. Irs tax form 1120 for 2012 Are You Covered by an Employer Plan? The Form W-2 you receive from your employer has a box used to indicate whether you were covered for the year. Irs tax form 1120 for 2012 The “Retirement Plan” box should be checked if you were covered. Irs tax form 1120 for 2012 Reservists and volunteer firefighters should also see Situations in Which You Are Not Covered , later. Irs tax form 1120 for 2012 If you are not certain whether you were covered by your employer's retirement plan, you should ask your employer. Irs tax form 1120 for 2012 Federal judges. Irs tax form 1120 for 2012   For purposes of the IRA deduction, federal judges are covered by an employer plan. Irs tax form 1120 for 2012 For Which Year(s) Are You Covered? Special rules apply to determine the tax years for which you are covered by an employer plan. Irs tax form 1120 for 2012 These rules differ depending on whether the plan is a defined contribution plan or a defined benefit plan. Irs tax form 1120 for 2012 Tax year. Irs tax form 1120 for 2012   Your tax year is the annual accounting period you use to keep records and report income and expenses on your income tax return. Irs tax form 1120 for 2012 For almost all people, the tax year is the calendar year. Irs tax form 1120 for 2012 Defined contribution plan. Irs tax form 1120 for 2012   Generally, you are covered by a defined contribution plan for a tax year if amounts are contributed or allocated to your account for the plan year that ends with or within that tax year. Irs tax form 1120 for 2012 However, also see Situations in Which You Are Not Covered , later. Irs tax form 1120 for 2012   A defined contribution plan is a plan that provides for a separate account for each person covered by the plan. Irs tax form 1120 for 2012 In a defined contribution plan, the amount to be contributed to each participant's account is spelled out in the plan. Irs tax form 1120 for 2012 The level of benefits actually provided to a participant depends on the total amount contributed to that participant's account and any earnings and losses on those contributions. Irs tax form 1120 for 2012 Types of defined contribution plans include profit-sharing plans, stock bonus plans, and money purchase pension plans. Irs tax form 1120 for 2012 Example. Irs tax form 1120 for 2012 Company A has a money purchase pension plan. Irs tax form 1120 for 2012 Its plan year is from July 1 to June 30. Irs tax form 1120 for 2012 The plan provides that contributions must be allocated as of June 30. Irs tax form 1120 for 2012 Bob, an employee, leaves Company A on December 31, 2012. Irs tax form 1120 for 2012 The contribution for the plan year ending on June 30, 2013, is made February 15, 2014. Irs tax form 1120 for 2012 Because an amount is contributed to Bob's account for the plan year, Bob is covered by the plan for his 2013 tax year. Irs tax form 1120 for 2012   A special rule applies to certain plans in which it is not possible to determine if an amount will be contributed to your account for a given plan year. Irs tax form 1120 for 2012 If, for a plan year, no amounts have been allocated to your account that are attributable to employer contributions, employee contributions, or forfeitures, by the last day of the plan year, and contributions are discretionary for the plan year, you are not covered for the tax year in which the plan year ends. Irs tax form 1120 for 2012 If, after the plan year ends, the employer makes a contribution for that plan year, you are covered for the tax year in which the contribution is made. Irs tax form 1120 for 2012 Example. Irs tax form 1120 for 2012 Mickey was covered by a profit-sharing plan and left the company on December 31, 2012. Irs tax form 1120 for 2012 The plan year runs from July 1 to June 30. Irs tax form 1120 for 2012 Under the terms of the plan, employer contributions do not have to be made, but if they are made, they are contributed to the plan before the due date for filing the company's tax return. Irs tax form 1120 for 2012 Such contributions are allocated as of the last day of the plan year, and allocations are made to the accounts of individuals who have any service during the plan year. Irs tax form 1120 for 2012 As of June 30, 2013, no contributions were made that were allocated to the June 30, 2013, plan year, and no forfeitures had been allocated within the plan year. Irs tax form 1120 for 2012 In addition, as of that date, the company was not obligated to make a contribution for such plan year and it was impossible to determine whether or not a contribution would be made for the plan year. Irs tax form 1120 for 2012 On December 31, 2013, the company decided to contribute to the plan for the plan year ending June 30, 2013. Irs tax form 1120 for 2012 That contribution was made on February 15, 2014. Irs tax form 1120 for 2012 Mickey is an active participant in the plan for his 2014 tax year but not for his 2013 tax year. Irs tax form 1120 for 2012 No vested interest. Irs tax form 1120 for 2012   If an amount is allocated to your account for a plan year, you are covered by that plan even if you have no vested interest in (legal right to) the account. Irs tax form 1120 for 2012 Defined benefit plan. Irs tax form 1120 for 2012   If you are eligible to participate in your employer's defined benefit plan for the plan year that ends within your tax year, you are covered by the plan. Irs tax form 1120 for 2012 This rule applies even if you: Declined to participate in the plan, Did not make a required contribution, or Did not perform the minimum service required to accrue a benefit for the year. Irs tax form 1120 for 2012   A defined benefit plan is any plan that is not a defined contribution plan. Irs tax form 1120 for 2012 In a defined benefit plan, the level of benefits to be provided to each participant is spelled out in the plan. Irs tax form 1120 for 2012 The plan administrator figures the amount needed to provide those benefits and those amounts are contributed to the plan. Irs tax form 1120 for 2012 Defined benefit plans include pension plans and annuity plans. Irs tax form 1120 for 2012 Example. Irs tax form 1120 for 2012 Nick, an employee of Company B, is eligible to participate in Company B's defined benefit plan, which has a July 1 to June 30 plan year. Irs tax form 1120 for 2012 Nick leaves Company B on December 31, 2012. Irs tax form 1120 for 2012 Because Nick is eligible to participate in the plan for its year ending June 30, 2013, he is covered by the plan for his 2013 tax year. Irs tax form 1120 for 2012 No vested interest. Irs tax form 1120 for 2012   If you accrue a benefit for a plan year, you are covered by that plan even if you have no vested interest in (legal right to) the accrual. Irs tax form 1120 for 2012 Situations in Which You Are Not Covered Unless you are covered by another employer plan, you are not covered by an employer plan if you are in one of the situations described below. Irs tax form 1120 for 2012 Social security or railroad retirement. Irs tax form 1120 for 2012   Coverage under social security or railroad retirement is not coverage under an employer retirement plan. Irs tax form 1120 for 2012 Benefits from previous employer's plan. Irs tax form 1120 for 2012   If you receive retirement benefits from a previous employer's plan, you are not covered by that plan. Irs tax form 1120 for 2012 Reservists. Irs tax form 1120 for 2012   If the only reason you participate in a plan is because you are a member of a reserve unit of the Armed Forces, you may not be covered by the plan. Irs tax form 1120 for 2012 You are not covered by the plan if both of the following conditions are met. Irs tax form 1120 for 2012 The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. Irs tax form 1120 for 2012 You did not serve more than 90 days on active duty during the year (not counting duty for training). Irs tax form 1120 for 2012 Volunteer firefighters. Irs tax form 1120 for 2012   If the only reason you participate in a plan is because you are a volunteer firefighter, you may not be covered by the plan. Irs tax form 1120 for 2012 You are not covered by the plan if both of the following conditions are met. Irs tax form 1120 for 2012 The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. Irs tax form 1120 for 2012 Your accrued retirement benefits at the beginning of the year will not provide more than $1,800 per year at retirement. Irs tax form 1120 for 2012 Limit if Covered by Employer Plan As discussed earlier, the deduction you can take for contributions made to your traditional IRA depends on whether you or your spouse was covered for any part of the year by an employer retirement plan. Irs tax form 1120 for 2012 Your deduction is also affected by how much income you had and by your filing status. Irs tax form 1120 for 2012 Your deduction may also be affected by social security benefits you received. Irs tax form 1120 for 2012 Reduced or no deduction. Irs tax form 1120 for 2012   If either you or your spouse was covered by an employer retirement plan, you may be entitled to only a partial (reduced) deduction or no deduction at all, depending on your income and your filing status. Irs tax form 1120 for 2012   Your deduction begins to decrease (phase out) when your income rises above a certain amount and is eliminated altogether when it reaches a higher amount. Irs tax form 1120 for 2012 These amounts vary depending on your filing status. Irs tax form 1120 for 2012   To determine if your deduction is subject to the phaseout, you must determine your modified adjusted gross income (AGI) and your filing status, as explained later under Deduction Phaseout . Irs tax form 1120 for 2012 Once you have determined your modified AGI and your filing status, you can use Table 1-2 or Table 1-3 to determine if the phaseout applies. Irs tax form 1120 for 2012 Social Security Recipients Instead of using Table 1-2 or Table 1-3 and Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013, later, complete the worksheets in Appendix B of this publication if, for the year, all of the following apply. Irs tax form 1120 for 2012 You received social security benefits. Irs tax form 1120 for 2012 You received taxable compensation. Irs tax form 1120 for 2012 Contributions were made to your traditional IRA. Irs tax form 1120 for 2012 You or your spouse was covered by an employer retirement plan. Irs tax form 1120 for 2012 Use the worksheets in Appendix B to figure your IRA deduction, your nondeductible contribution, and the taxable portion, if any, of your social security benefits. Irs tax form 1120 for 2012 Appendix B includes an example with filled-in worksheets to assist you. Irs tax form 1120 for 2012 Table 1-2. Irs tax form 1120 for 2012 Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work If you are covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. Irs tax form 1120 for 2012 IF your filing status is . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 AND your modified adjusted gross income (modified AGI) is . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 THEN you can take . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 single or head of household $59,000 or less a full deduction. Irs tax form 1120 for 2012 more than $59,000 but less than $69,000 a partial deduction. Irs tax form 1120 for 2012 $69,000 or more no deduction. Irs tax form 1120 for 2012 married filing jointly or  qualifying widow(er) $95,000 or less a full deduction. Irs tax form 1120 for 2012 more than $95,000 but less than $115,000 a partial deduction. Irs tax form 1120 for 2012 $115,000 or more no deduction. Irs tax form 1120 for 2012 married filing separately2 less than $10,000 a partial deduction. Irs tax form 1120 for 2012 $10,000 or more no deduction. Irs tax form 1120 for 2012 1 Modified AGI (adjusted gross income). Irs tax form 1120 for 2012 See Modified adjusted gross income (AGI) , later. Irs tax form 1120 for 2012  2 If you did not live with your spouse at any time during the year, your filing status is considered Single for this purpose (therefore, your IRA deduction is determined under the “Single” filing status). Irs tax form 1120 for 2012 Table 1-3. Irs tax form 1120 for 2012 Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work If you are not covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. Irs tax form 1120 for 2012 IF your filing status is . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 AND your modified adjusted gross income (modified AGI) is . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 THEN you can take . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 single, head of household, or qualifying widow(er) any amount a full deduction. Irs tax form 1120 for 2012 married filing jointly or separately with a spouse who is not covered by a plan at work any amount a full deduction. Irs tax form 1120 for 2012 married filing jointly with a spouse who is covered by a plan at work $178,000 or less a full deduction. Irs tax form 1120 for 2012 more than $178,000 but less than $188,000 a partial deduction. Irs tax form 1120 for 2012 $188,000 or more no deduction. Irs tax form 1120 for 2012 married filing separately with a spouse who is covered by a plan at work2 less than $10,000 a partial deduction. Irs tax form 1120 for 2012 $10,000 or more no deduction. Irs tax form 1120 for 2012 1 Modified AGI (adjusted gross income). Irs tax form 1120 for 2012 See Modified adjusted gross income (AGI) , later. Irs tax form 1120 for 2012  2 You are entitled to the full deduction if you did not live with your spouse at any time during the year. Irs tax form 1120 for 2012 For 2014, if you are not covered by a retirement plan at work and you are married filing jointly with a spouse who is covered by a plan at work, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. Irs tax form 1120 for 2012 If your AGI is $191,000 or more, you cannot take a deduction for a contribution to a traditional IRA. Irs tax form 1120 for 2012 Deduction Phaseout The amount of any reduction in the limit on your IRA deduction (phaseout) depends on whether you or your spouse was covered by an employer retirement plan. Irs tax form 1120 for 2012 Covered by a retirement plan. Irs tax form 1120 for 2012   If you are covered by an employer retirement plan and you did not receive any social security retirement benefits, your IRA deduction may be reduced or eliminated depending on your filing status and modified AGI, as shown in Table 1-2. Irs tax form 1120 for 2012 For 2014, if you are covered by a retirement plan at work, your IRA deduction will not be reduced (phased out) unless your modified AGI is: More than $60,000 but less than $70,000 for a single individual (or head of household), More than $96,000 but less than $116,000 for a married couple filing a joint return (or a qualifying widow(er)), or Less than $10,000 for a married individual filing a separate return. Irs tax form 1120 for 2012 If your spouse is covered. Irs tax form 1120 for 2012   If you are not covered by an employer retirement plan, but your spouse is, and you did not receive any social security benefits, your IRA deduction may be reduced or eliminated entirely depending on your filing status and modified AGI as shown in Table 1-3. Irs tax form 1120 for 2012 Filing status. Irs tax form 1120 for 2012   Your filing status depends primarily on your marital status. Irs tax form 1120 for 2012 For this purpose, you need to know if your filing status is single or head of household, married filing jointly or qualifying widow(er), or married filing separately. Irs tax form 1120 for 2012 If you need more information on filing status, see Publication 501, Exemptions, Standard Deduction, and Filing Information. Irs tax form 1120 for 2012 Lived apart from spouse. Irs tax form 1120 for 2012   If you did not live with your spouse at any time during the year and you file a separate return, your filing status, for this purpose, is single. Irs tax form 1120 for 2012 Modified adjusted gross income (AGI). Irs tax form 1120 for 2012   You can use Worksheet 1-1 to figure your modified AGI. Irs tax form 1120 for 2012 If you made contributions to your IRA for 2013 and received a distribution from your IRA in 2013, see Both contributions for 2013 and distributions in 2013 , later. Irs tax form 1120 for 2012    Do not assume that your modified AGI is the same as your compensation. Irs tax form 1120 for 2012 Your modified AGI may include income in addition to your compensation (discussed earlier) such as interest, dividends, and income from IRA distributions. Irs tax form 1120 for 2012 Form 1040. Irs tax form 1120 for 2012   If you file Form 1040, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. Irs tax form 1120 for 2012 IRA deduction. Irs tax form 1120 for 2012 Student loan interest deduction. Irs tax form 1120 for 2012 Tuition and fees deduction. Irs tax form 1120 for 2012 Domestic production activities deduction. Irs tax form 1120 for 2012 Foreign earned income exclusion. Irs tax form 1120 for 2012 Foreign housing exclusion or deduction. Irs tax form 1120 for 2012 Exclusion of qualified savings bond interest shown on Form 8815. Irs tax form 1120 for 2012 Exclusion of employer-provided adoption benefits shown on Form 8839. Irs tax form 1120 for 2012 This is your modified AGI. Irs tax form 1120 for 2012 Form 1040A. Irs tax form 1120 for 2012   If you file Form 1040A, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. Irs tax form 1120 for 2012 IRA deduction. Irs tax form 1120 for 2012 Student loan interest deduction. Irs tax form 1120 for 2012 Tuition and fees deduction. Irs tax form 1120 for 2012 Exclusion of qualified savings bond interest shown on Form 8815. Irs tax form 1120 for 2012 This is your modified AGI. Irs tax form 1120 for 2012 Form 1040NR. Irs tax form 1120 for 2012   If you file Form 1040NR, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. Irs tax form 1120 for 2012 IRA deduction. Irs tax form 1120 for 2012 Student loan interest deduction. Irs tax form 1120 for 2012 Domestic production activities deduction. Irs tax form 1120 for 2012 Exclusion of qualified savings bond interest shown on Form 8815. Irs tax form 1120 for 2012 Exclusion of employer-provided adoption benefits shown on Form 8839. Irs tax form 1120 for 2012 This is your modified AGI. Irs tax form 1120 for 2012 Income from IRA distributions. Irs tax form 1120 for 2012   If you received distributions in 2013 from one or more traditional IRAs and your traditional IRAs include only deductible contributions, the distributions are fully taxable and are included in your modified AGI. Irs tax form 1120 for 2012 Both contributions for 2013 and distributions in 2013. Irs tax form 1120 for 2012   If all three of the following apply, any IRA distributions you received in 2013 may be partly tax free and partly taxable. Irs tax form 1120 for 2012 You received distributions in 2013 from one or more traditional IRAs, You made contributions to a traditional IRA for 2013, and Some of those contributions may be nondeductible contributions. Irs tax form 1120 for 2012 (See Nondeductible Contributions and Worksheet 1-2, later. Irs tax form 1120 for 2012 ) If this is your situation, you must figure the taxable part of the traditional IRA distribution before you can figure your modified AGI. Irs tax form 1120 for 2012 To do this, you can use Worksheet 1-5, later. Irs tax form 1120 for 2012   If at least one of the above does not apply, figure your modified AGI using Worksheet 1-1, later. Irs tax form 1120 for 2012 How To Figure Your Reduced IRA Deduction If you or your spouse is covered by an employer retirement plan and you did not receive any social security benefits, you can figure your reduced IRA deduction by using Worksheet 1-2. Irs tax form 1120 for 2012 Figuring Your Reduced IRA Deduction for 2013. Irs tax form 1120 for 2012 The Instructions for Form 1040, Form 1040A, and Form 1040NR include similar worksheets that you can use instead of the worksheet in this publication. Irs tax form 1120 for 2012 If you or your spouse is covered by an employer retirement plan, and you received any social security benefits, see Social Security Recipients , earlier. Irs tax form 1120 for 2012 Note. Irs tax form 1120 for 2012 If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. Irs tax form 1120 for 2012 Worksheet 1-1. Irs tax form 1120 for 2012 Figuring Your Modified AGI Use this worksheet to figure your modified AGI for traditional IRA purposes. Irs tax form 1120 for 2012 1. Irs tax form 1120 for 2012 Enter your adjusted gross income (AGI) from Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37, figured without taking into account the amount from Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32 1. Irs tax form 1120 for 2012   2. Irs tax form 1120 for 2012 Enter any student loan interest deduction from Form 1040, line 33; Form 1040A, line 18; or Form 1040NR, line 33 2. Irs tax form 1120 for 2012   3. Irs tax form 1120 for 2012 Enter any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19 3. Irs tax form 1120 for 2012   4. Irs tax form 1120 for 2012 Enter any domestic production activities deduction from Form 1040, line 35, or Form 1040NR, line 34 4. Irs tax form 1120 for 2012   5. Irs tax form 1120 for 2012 Enter any foreign earned income exclusion and/or housing exclusion from Form 2555, line 45, or Form 2555-EZ, line 18 5. Irs tax form 1120 for 2012   6. Irs tax form 1120 for 2012 Enter any foreign housing deduction from Form 2555, line 50 6. Irs tax form 1120 for 2012   7. Irs tax form 1120 for 2012 Enter any excludable savings bond interest from Form 8815, line 14 7. Irs tax form 1120 for 2012   8. Irs tax form 1120 for 2012 Enter any excluded employer-provided adoption benefits from Form 8839, line 28 8. Irs tax form 1120 for 2012   9. Irs tax form 1120 for 2012 Add lines 1 through 8. Irs tax form 1120 for 2012 This is your Modified AGI for traditional IRA purposes 9. Irs tax form 1120 for 2012   Reporting Deductible Contributions If you file Form 1040, enter your IRA deduction on line 32 of that form. Irs tax form 1120 for 2012 If you file Form 1040A, enter your IRA deduction on line 17 of that form. Irs tax form 1120 for 2012 If you file Form 1040NR, enter your IRA deduction on line 32 of that form. Irs tax form 1120 for 2012 You cannot deduct IRA contributions on Form 1040EZ or Form 1040NR-EZ. Irs tax form 1120 for 2012 Self-employed. Irs tax form 1120 for 2012   If you are self-employed (a sole proprietor or partner) and have a SIMPLE IRA, enter your deduction for allowable plan contributions on Form 1040, line 28. Irs tax form 1120 for 2012 If you file Form 1040NR, enter your deduction on line 28 of that form. Irs tax form 1120 for 2012 Nondeductible Contributions Although your deduction for IRA contributions may be reduced or eliminated, contributions can be made to your IRA of up to the general limit or, if it applies, the Kay Bailey Hutchison Spousal IRA limit. Irs tax form 1120 for 2012 The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. Irs tax form 1120 for 2012 Example. Irs tax form 1120 for 2012 Tony is 29 years old and single. Irs tax form 1120 for 2012 In 2013, he was covered by a retirement plan at work. Irs tax form 1120 for 2012 His salary is $62,000. Irs tax form 1120 for 2012 His modified AGI is $70,000. Irs tax form 1120 for 2012 Tony makes a $5,500 IRA contribution for 2013. Irs tax form 1120 for 2012 Because he was covered by a retirement plan and his modified AGI is above $69,000, he cannot deduct his $5,500 IRA contribution. Irs tax form 1120 for 2012 He must designate this contribution as a nondeductible contribution by reporting it on Form 8606. Irs tax form 1120 for 2012 Repayment of reservist distributions. Irs tax form 1120 for 2012   Nondeductible contributions may include repayments of qualified reservist distributions. Irs tax form 1120 for 2012 For more information, see Qualified reservist repayments under How Much Can Be Contributed, earlier. Irs tax form 1120 for 2012 Form 8606. Irs tax form 1120 for 2012   To designate contributions as nondeductible, you must file Form 8606. Irs tax form 1120 for 2012 (See the filled-in Forms 8606 in this chapter. Irs tax form 1120 for 2012 )   You do not have to designate a contribution as nondeductible until you file your tax return. Irs tax form 1120 for 2012 When you file, you can even designate otherwise deductible contributions as nondeductible contributions. Irs tax form 1120 for 2012   You must file Form 8606 to report nondeductible contributions even if you do not have to file a tax return for the year. Irs tax form 1120 for 2012    A Form 8606 is not used for the year that you make a rollover from a qualified retirement plan to a traditional IRA and the rollover includes nontaxable amounts. Irs tax form 1120 for 2012 In those situations, a Form 8606 is completed for the year you take a distribution from that IRA. Irs tax form 1120 for 2012 See Form 8606 under Distributions Fully or Partly Taxable, later. Irs tax form 1120 for 2012 Failure to report nondeductible contributions. Irs tax form 1120 for 2012   If you do not report nondeductible contributions, all of the contributions to your traditional IRA will be treated like deductible contributions when withdrawn. Irs tax form 1120 for 2012 All distributions from your IRA will be taxed unless you can show, with satisfactory evidence, that nondeductible contributions were made. Irs tax form 1120 for 2012 Penalty for overstatement. Irs tax form 1120 for 2012   If you overstate the amount of nondeductible contributions on your Form 8606 for any tax year, you must pay a penalty of $100 for each overstatement, unless it was due to reasonable cause. Irs tax form 1120 for 2012 Penalty for failure to file Form 8606. Irs tax form 1120 for 2012   You will have to pay a $50 penalty if you do not file a required Form 8606, unless you can prove that the failure was due to reasonable cause. Irs tax form 1120 for 2012 Tax on earnings on nondeductible contributions. Irs tax form 1120 for 2012   As long as contributions are within the contribution limits, none of the earnings or gains on contributions (deductible or nondeductible) will be taxed until they are distributed. Irs tax form 1120 for 2012 Cost basis. Irs tax form 1120 for 2012   You will have a cost basis in your traditional IRA if you made any nondeductible contributions. Irs tax form 1120 for 2012 Your cost basis is the sum of the nondeductible contributions to your IRA minus any withdrawals or distributions of nondeductible contributions. Irs tax form 1120 for 2012    Commonly, distributions from your traditional IRAs will include both taxable and nontaxable (cost basis) amounts. Irs tax form 1120 for 2012 See Are Distributions Taxable, later, for more information. Irs tax form 1120 for 2012 Recordkeeping. Irs tax form 1120 for 2012 There is a recordkeeping worksheet, Appendix A. Irs tax form 1120 for 2012 Summary Record of Traditional IRA(s) for 2013 , that you can use to keep a record of deductible and nondeductible IRA contributions. Irs tax form 1120 for 2012 Examples — Worksheet for Reduced IRA Deduction for 2013 The following examples illustrate the use of Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013. Irs tax form 1120 for 2012 Example 1. Irs tax form 1120 for 2012 For 2013, Tom and Betty file a joint return on Form 1040. Irs tax form 1120 for 2012 They are both 39 years old. Irs tax form 1120 for 2012 They are both employed and Tom is covered by his employer's retirement plan. Irs tax form 1120 for 2012 Tom's salary is $59,000 and Betty's is $32,555. Irs tax form 1120 for 2012 They each have a traditional IRA and their combined modified AGI, which includes $5,000 interest and dividend income, is $96,555. Irs tax form 1120 for 2012 Because their modified AGI is between $95,000 and $115,000 and Tom is covered by an employer plan, Tom is subject to the deduction phaseout discussed earlier under Limit if Covered by Employer Plan . Irs tax form 1120 for 2012 For 2013, Tom contributed $5,500 to his IRA and Betty contributed $5,500 to hers. Irs tax form 1120 for 2012 Even though they file a joint return, they must use separate worksheets to figure the IRA deduction for each of them. Irs tax form 1120 for 2012 Tom can take a deduction of only $5,080. Irs tax form 1120 for 2012 He can choose to treat the $5,080 as either deductible or nondeductible contributions. Irs tax form 1120 for 2012 He can either leave the $420 ($5,500 − $5,080) of nondeductible contributions in his IRA or withdraw them by April 15, 2014. Irs tax form 1120 for 2012 He decides to treat the $5,080 as deductible contributions and leave the $420 of nondeductible contributions in his IRA. Irs tax form 1120 for 2012 Using Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013, Tom figures his deductible and nondeductible amounts as shown on Worksheet 1-2. Irs tax form 1120 for 2012 Figuring Your Reduced IRA Deduction for 2013—Example 1 Illustrated. Irs tax form 1120 for 2012 Betty figures her IRA deduction as follows. Irs tax form 1120 for 2012 Betty can treat all or part of her contributions as either deductible or nondeductible. Irs tax form 1120 for 2012 This is because her $5,500 contribution for 2013 is not subject to the deduction phaseout discussed earlier under Limit if Covered by Employer Plan . Irs tax form 1120 for 2012 She does not need to use Worksheet 1-2, Figuring Your Reduced IRA Deduction for 2013, because their modified AGI is not within the phaseout range that applies. Irs tax form 1120 for 2012 Betty decides to treat her $5,500 IRA contributions as deductible. Irs tax form 1120 for 2012 The IRA deductions of $5,080 and $5,500 on the joint return for Tom and Betty total $10,580. Irs tax form 1120 for 2012 Example 2. Irs tax form 1120 for 2012 For 2013, Ed and Sue file a joint return on Form 1040. Irs tax form 1120 for 2012 They are both 39 years old. Irs tax form 1120 for 2012 Ed is covered by his employer's retirement plan. Irs tax form 1120 for 2012 Ed's salary is $45,000. Irs tax form 1120 for 2012 Sue had no compensation for the year and did not contribute to an IRA. Irs tax form 1120 for 2012 Sue is not covered by an employer plan. Irs tax form 1120 for 2012 Ed contributed $5,500 to his traditional IRA and $5,500 to a traditional IRA for Sue (a Kay Bailey Hutchison Spousal IRA). Irs tax form 1120 for 2012 Their combined modified AGI, which includes $2,000 interest and dividend income and a large capital gain from the sale of stock, is $180,555. Irs tax form 1120 for 2012 Because the combined modified AGI is $115,000 or more, Ed cannot deduct any of the contribution to his traditional IRA. Irs tax form 1120 for 2012 He can either leave the $5,500 of nondeductible contributions in his IRA or withdraw them by April 15, 2014. Irs tax form 1120 for 2012 Sue figures her IRA deduction as shown on Worksheet 1-2. Irs tax form 1120 for 2012 Figuring Your Reduced IRA Deduction for 2013—Example 2 Illustrated. Irs tax form 1120 for 2012 Worksheet 1-2. Irs tax form 1120 for 2012 Figuring Your Reduced IRA Deduction for 2013 (Use only if you or your spouse is covered by an employer plan and your modified AGI falls between the two amounts shown below for your coverage situation and filing status. Irs tax form 1120 for 2012 ) Note. Irs tax form 1120 for 2012 If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. Irs tax form 1120 for 2012 IF you . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 AND your  filing status is . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 AND your modified AGI is over . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 THEN enter on  line 1 below . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012       are covered by an employer plan single or head of household $59,000 $69,000     married filing jointly or qualifying widow(er) $95,000 $115,000     married filing separately $0 $10,000     are not covered by an employer plan, but your spouse is covered married filing jointly $178,000 $188,000     married filing separately $0 $10,000     1. Irs tax form 1120 for 2012 Enter applicable amount from table above 1. Irs tax form 1120 for 2012   2. Irs tax form 1120 for 2012 Enter your modified AGI (that of both spouses, if married filing jointly) 2. Irs tax form 1120 for 2012     Note. Irs tax form 1120 for 2012 If line 2 is equal to or more than the amount on line 1, stop here. Irs tax form 1120 for 2012  Your IRA contributions are not deductible. Irs tax form 1120 for 2012 See Nondeductible Contributions , earlier. Irs tax form 1120 for 2012     3. Irs tax form 1120 for 2012 Subtract line 2 from line 1. Irs tax form 1120 for 2012 If line 3 is $10,000 or more ($20,000 or more if married filing jointly or qualifying widow(er) and you are covered by an employer plan), stop here. Irs tax form 1120 for 2012 You can take a full IRA deduction for contributions of up to $5,500 ($6,500 if you are age 50 or older) or 100% of your (and if married filing jointly, your spouse's) compensation, whichever is less 3. Irs tax form 1120 for 2012   4. Irs tax form 1120 for 2012 Multiply line 3 by the percentage below that applies to you. Irs tax form 1120 for 2012 If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs tax form 1120 for 2012 (For example, $611. Irs tax form 1120 for 2012 40 is rounded to $620. Irs tax form 1120 for 2012 ) However, if the result is less than $200, enter $200. Irs tax form 1120 for 2012         Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs tax form 1120 for 2012 5% (. Irs tax form 1120 for 2012 275) (by 32. Irs tax form 1120 for 2012 5% (. Irs tax form 1120 for 2012 325) if you are age 50 or older). Irs tax form 1120 for 2012 All others, multiply line 3 by 55% (. Irs tax form 1120 for 2012 55) (by 65% (. Irs tax form 1120 for 2012 65) if you are age 50 or older). Irs tax form 1120 for 2012 4. Irs tax form 1120 for 2012   5. Irs tax form 1120 for 2012 Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Irs tax form 1120 for 2012 If you are filing a joint return and your compensation is less than your spouse's, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year. Irs tax form 1120 for 2012 If you file Form 1040 or Form 1040NR, do not reduce your compensation by any losses from self-employment 5. Irs tax form 1120 for 2012   6. Irs tax form 1120 for 2012 Enter contributions made, or to be made, to your IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older). Irs tax form 1120 for 2012 If contributions are more than $5,500 ($6,500 if you are age 50 or older), see Excess Contributions , later. Irs tax form 1120 for 2012 6. Irs tax form 1120 for 2012   7. Irs tax form 1120 for 2012 IRA deduction. Irs tax form 1120 for 2012 Compare lines 4, 5, and 6. Irs tax form 1120 for 2012 Enter the smallest amount (or a smaller amount if you choose) here and on the Form 1040, 1040A, or 1040NR line for your IRA, whichever applies. Irs tax form 1120 for 2012 If line 6 is more than line 7 and you want to make a nondeductible contribution, go to line 8 7. Irs tax form 1120 for 2012   8. Irs tax form 1120 for 2012 Nondeductible contribution. Irs tax form 1120 for 2012 Subtract line 7 from line 5 or 6, whichever is smaller. Irs tax form 1120 for 2012  Enter the result here and on line 1 of your Form 8606 8. Irs tax form 1120 for 2012   Worksheet 1-2. Irs tax form 1120 for 2012 Figuring Your Reduced IRA Deduction for 2013—Example 1 Illustrated (Use only if you or your spouse is covered by an employer plan and your modified AGI falls between the two amounts shown below for your coverage situation and filing status. Irs tax form 1120 for 2012 ) Note. Irs tax form 1120 for 2012 If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. Irs tax form 1120 for 2012 IF you . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 AND your  filing status is . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 AND your modified AGI is over . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 THEN enter on  line 1 below . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012       are covered by an employer plan single or head of household $59,000 $69,000     married filing jointly or qualifying widow(er) $95,000 $115,000     married filing separately $0 $10,000     are not covered by an employer plan, but your spouse is covered married filing jointly $178,000 $188,000     married filing separately $0 $10,000     1. Irs tax form 1120 for 2012 Enter applicable amount from table above 1. Irs tax form 1120 for 2012 115,000 2. Irs tax form 1120 for 2012 Enter your modified AGI (that of both spouses, if married filing jointly) 2. Irs tax form 1120 for 2012 96,555   Note. Irs tax form 1120 for 2012 If line 2 is equal to or more than the amount on line 1, stop here. Irs tax form 1120 for 2012  Your IRA contributions are not deductible. Irs tax form 1120 for 2012 See Nondeductible Contributions , earlier. Irs tax form 1120 for 2012     3. Irs tax form 1120 for 2012 Subtract line 2 from line 1. Irs tax form 1120 for 2012 If line 3 is $10,000 or more ($20,000 or more if married filing jointly or qualifying widow(er) and you are covered by an employer plan), stop here. Irs tax form 1120 for 2012 You can take a full IRA deduction for contributions of up to $5,500 ($6,500 if you are age 50 or older) or 100% of your (and if married filing jointly, your spouse's) compensation, whichever is less 3. Irs tax form 1120 for 2012 18,445 4. Irs tax form 1120 for 2012 Multiply line 3 by the percentage below that applies to you. Irs tax form 1120 for 2012 If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs tax form 1120 for 2012 (For example, $611. Irs tax form 1120 for 2012 40 is rounded to $620. Irs tax form 1120 for 2012 ) However, if the result is less than $200, enter $200. Irs tax form 1120 for 2012         Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs tax form 1120 for 2012 5% (. Irs tax form 1120 for 2012 275) (by 32. Irs tax form 1120 for 2012 5% (. Irs tax form 1120 for 2012 325) if you are age 50 or older). Irs tax form 1120 for 2012 All others, multiply line 3 by 55% (. Irs tax form 1120 for 2012 55) (by 65% (. Irs tax form 1120 for 2012 65) if you are age 50 or older). Irs tax form 1120 for 2012 4. Irs tax form 1120 for 2012 5,080 5. Irs tax form 1120 for 2012 Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Irs tax form 1120 for 2012 If you are filing a joint return and your compensation is less than your spouse's, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year. Irs tax form 1120 for 2012 If you file Form 1040 or Form 1040NR, do not reduce your compensation by any losses from self-employment 5. Irs tax form 1120 for 2012 59,000 6. Irs tax form 1120 for 2012 Enter contributions made, or to be made, to your IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older). Irs tax form 1120 for 2012 If contributions are more than $5,500 ($6,500 if you are age 50 or older), see Excess Contributions , later. Irs tax form 1120 for 2012 6. Irs tax form 1120 for 2012 5,500 7. Irs tax form 1120 for 2012 IRA deduction. Irs tax form 1120 for 2012 Compare lines 4, 5, and 6. Irs tax form 1120 for 2012 Enter the smallest amount (or a smaller amount if you choose) here and on the Form 1040, 1040A, or 1040NR line for your IRA, whichever applies. Irs tax form 1120 for 2012 If line 6 is more than line 7 and you want to make a nondeductible contribution, go to line 8 7. Irs tax form 1120 for 2012 5,080 8. Irs tax form 1120 for 2012 Nondeductible contribution. Irs tax form 1120 for 2012 Subtract line 7 from line 5 or 6, whichever is smaller. Irs tax form 1120 for 2012  Enter the result here and on line 1 of your Form 8606 8. Irs tax form 1120 for 2012 420 Worksheet 1-2. Irs tax form 1120 for 2012 Figuring Your Reduced IRA Deduction for 2013—Example 2 Illustrated (Use only if you or your spouse is covered by an employer plan and your modified AGI falls between the two amounts shown below for your coverage situation and filing status. Irs tax form 1120 for 2012 ) Note. Irs tax form 1120 for 2012 If you were married and both you and your spouse contributed to IRAs, figure your deduction and your spouse's deduction separately. Irs tax form 1120 for 2012 IF you . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 AND your  filing status is . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 AND your modified AGI is over . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 THEN enter on  line 1 below . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012 . Irs tax form 1120 for 2012       are covered by an employer plan single or head of household $59,000 $69,000     married filing jointly or qualifying widow(er) $95,000 $115,000     married filing separately $0 $10,000     are not covered by an employer plan, but your spouse is covered married filing jointly $178,000 $188,000     married filing separately $0 $10,000     1. Irs tax form 1120 for 2012 Enter applicable amount from table above 1. Irs tax form 1120 for 2012 188,000 2. Irs tax form 1120 for 2012 Enter your modified AGI (that of both spouses, if married filing jointly) 2. Irs tax form 1120 for 2012 180,555   Note. Irs tax form 1120 for 2012 If line 2 is equal to or more than the amount on line 1, stop here. Irs tax form 1120 for 2012  Your IRA contributions are not deductible. Irs tax form 1120 for 2012 See Nondeductible Contributions , earlier. Irs tax form 1120 for 2012     3. Irs tax form 1120 for 2012 Subtract line 2 from line 1. Irs tax form 1120 for 2012 If line 3 is $10,000 or more ($20,000 or more if married filing jointly or qualifying widow(er) and you are covered by an employer plan), stop here. Irs tax form 1120 for 2012 You can take a full IRA deduction for contributions of up to $5,500 ($6,500 if you are age 50 or older) or 100% of your (and if married filing jointly, your spouse's) compensation, whichever is less 3. Irs tax form 1120 for 2012 7,445 4. Irs tax form 1120 for 2012 Multiply line 3 by the percentage below that applies to you. Irs tax form 1120 for 2012 If the result is not a multiple of $10, round it to the next highest multiple of $10. Irs tax form 1120 for 2012 (For example, $611. Irs tax form 1120 for 2012 40 is rounded to $620. Irs tax form 1120 for 2012 ) However, if the result is less than $200, enter $200. Irs tax form 1120 for 2012         Married filing jointly or qualifying widow(er) and you are covered by an employer plan, multiply line 3 by 27. Irs tax form 1120 for 2012 5% (. Irs tax form 1120 for 2012 275) (by 32. Irs tax form 1120 for 2012 5% (. Irs tax form 1120 for 2012 325) if you are age 50 or older). Irs tax form 1120 for 2012 All others, multiply line 3 by 55% (. Irs tax form 1120 for 2012 55) (by 65% (. Irs tax form 1120 for 2012 65) if you are age 50 or older). Irs tax form 1120 for 2012 4. Irs tax form 1120 for 2012 4,100 5. Irs tax form 1120 for 2012 Enter your compensation minus any deductions on Form 1040 or Form 1040NR, line 27 (deductible part of self-employment tax) and line 28 (self-employed SEP, SIMPLE, and qualified plans). Irs tax form 1120 for 2012 If you are filing a joint return and your compensation is less than your spouse's, include your spouse's compensation reduced by his or her traditional IRA and Roth IRA contributions for this year. Irs tax form 1120 for 2012 If you file Form 1040 or Form 1040NR, do not reduce your compensation by any losses from self-employment 5. Irs tax form 1120 for 2012 39,500 6. Irs tax form 1120 for 2012 Enter contributions made, or to be made, to your IRA for 2013, but do not enter more than $5,500 ($6,500 if you are age 50 or older). Irs tax form 1120 for 2012 If contributions are more than $5,500 ($6,500 if you are age 50 or older), see Excess Contributions , later. Irs tax form 1120 for 2012 6. Irs tax form 1120 for 2012 5,500 7. Irs tax form 1120 for 2012 IRA deduction. Irs tax form 1120 for 2012 Compare lines 4, 5, and 6. Irs tax form 1120 for 2012 Enter the smallest amount (or a smaller amount if you choose) here and on the Form 1040, 1040A, or 1040NR line for your IRA, whichever applies. Irs tax form 1120 for 2012 If line 6 is more than line 7 and you want to make a nondeductible contribution, go to line 8 7. Irs tax form 1120 for 2012 4,100 8. Irs tax form 1120 for 2012 Nondeductible contribution. Irs tax form 1120 for 2012 Subtract line 7 from line 5 or 6, whichever is smaller. Irs tax form 1120 for 2012  Enter the result here and on line 1 of your Form 8606 8. Irs tax form 1120 for 2012 1,400 What if You Inherit an IRA? If you inherit a traditional IRA, you are called a beneficiary. Irs tax form 1120 for 2012 A beneficiary can be any person or entity the owner chooses to receive the benefits of the IRA after he or she dies. Irs tax form 1120 for 2012 Beneficiaries of a traditional IRA must include in their gross income any taxable distributions they receive. Irs tax form 1120 for 2012 Inherited from spouse. Irs tax form 1120 for 2012   If you inherit a traditional IRA from your spouse, you generally have the following three choices. Irs tax form 1120 for 2012 You can: Treat it as your own IRA by designating yourself as the account owner. Irs tax form 1120 for 2012 Treat it as your own by rolling it over into your IRA, or to the extent it is taxable, into a: Qualified employer plan, Qualified employee annuity plan (section 403(a) plan), Tax-sheltered annuity plan (s
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Form 8903, Domestic Production Activities Deduction

Use this form to figure your domestic production activities deduction (DPAD).


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The Irs Tax Form 1120 For 2012

Irs tax form 1120 for 2012 Publication 596SP - Additional Material Table of Contents EIC Table Cómo Obtener Ayuda con los ImpuestosTalleres para Contribuyentes de Bajos Ingresos EIC Table Tabla de 2013 del Crédito por Ingreso del Trabajo Precaución: Ésta no es una tabla de impuestos. Irs tax form 1120 for 2012 1. Irs tax form 1120 for 2012 Para buscar su crédito, lea hacia abajo las columnas “Por lo menos-Pero menos de” y busque la línea que incluya la cantidad que se le indica en la Hoja de Trabajo del Crédito por Ingreso del Trabajo (EIC) 2. Irs tax form 1120 for 2012 Después pase a la columna que incluya su estado civil para efectos de la declaración y el número de hijos calificados que tiene. Irs tax form 1120 for 2012 Anote el crédito que aparece en esa columna en la Hoja de Trabajo del Crédito por Ingreso del Trabajo (EIC). Irs tax form 1120 for 2012 Ejemplo. Irs tax form 1120 for 2012 Si su estado civil para efectos de la declaración es soltero, tiene un hijo calificado y la cantidad que usted busca en la Hoja de Trabajo del Crédito por Ingreso del Trabajo (EIC) es $2,455, anote $842. Irs tax form 1120 for 2012   Y su estado civil para efectos de la declaración es– Si la cantidad que busca según su Hoja de Trabajo es– Soltero, cabeza de familia o viudo que reúne los requisitos y el número de hijos que tienen es– Casados que presentan la declaración  conjunta y el número de hijos que tienen es–   0 1 2 3 0 1 2 3 Por lo menos Pero menos de Su crédito es– Su crédito es– $1 $50 $2 $9 $10 $11 $2 $9 $10 $11 50 100 6 26 30 34 6 26 30 34 100 150 10 43 50 56 10 43 50 56 150 200 13 60 70 79 13 60 70 79 200 250 17 77 90 101 17 77 90 101 250 300 21 94 110 124 21 94 110 124 300 350 25 111 130 146 25 111 130 146 350 400 29 128 150 169 29 128 150 169 400 450 33 145 170 191 33 145 170 191 450 500 36 162 190 214 36 162 190 214 500 550 40 179 210 236 40 179 210 236 550 600 44 196 230 259 44 196 230 259 600 650 48 213 250 281 48 213 250 281 650 700 52 230 270 304 52 230 270 304 700 750 55 247 290 326 55 247 290 326 750 800 59 264 310 349 59 264 310 349 800 850 63 281 330 371 63 281 330 371 850 900 67 298 350 394 67 298 350 394 900 950 71 315 370 416 71 315 370 416 950 1,000 75 332 390 439 75 332 390 439 1,000 1,050 78 349 410 461 78 349 410 461 1,050 1,100 82 366 430 484 82 366 430 484 1,100 1,150 86 383 450 506 86 383 450 506 1,150 1,200 90 400 470 529 90 400 470 529 1,200 1,250 94 417 490 551 94 417 490 551 1,250 1,300 98 434 510 574 98 434 510 574 1,300 1,350 101 451 530 596 101 451 530 596 1,350 1,400 105 468 550 619 105 468 550 619 1,400 1,450 109 485 570 641 109 485 570 641 1,450 1,500 113 502 590 664 113 502 590 664 1,500 1,550 117 519 610 686 117 519 610 686 1,550 1,600 120 536 630 709 120 536 630 709 1,600 1,650 124 553 650 731 124 553 650 731 1,650 1,700 128 570 670 754 128 570 670 754 1,700 1,750 132 587 690 776 132 587 690 776 1,750 1,800 136 604 710 799 136 604 710 799 1,800 1,850 140 621 730 821 140 621 730 821 1,850 1,900 143 638 750 844 143 638 750 844 1,900 1,950 147 655 770 866 147 655 770 866 1,950 2,000 151 672 790 889 151 672 790 889 2,000 2,050 155 689 810 911 155 689 810 911 2,050 2,100 159 706 830 934 159 706 830 934 2,100 2,150 163 723 850 956 163 723 850 956 2,150 2,200 166 740 870 979 166 740 870 979 2,200 2,250 170 757 890 1,001 170 757 890 1,001 2,250 2,300 174 774 910 1,024 174 774 910 1,024 2,300 2,350 178 791 930 1,046 178 791 930 1,046 2,350 2,400 182 808 950 1,069 182 808 950 1,069 2,400 2,450 186 825 970 1,091 186 825 970 1,091 2,450 2,500 189 842 990 1,114 189 842 990 1,114 2,500 2,550 193 859 1,010 1,136 193 859 1,010 1,136 2,550 2,600 197 876 1,030 1,159 197 876 1,030 1,159 2,600 2,650 201 893 1,050 1,181 201 893 1,050 1,181 2,650 2,700 205 910 1,070 1,204 205 910 1,070 1,204 2,700 2,750 208 927 1,090 1,226 208 927 1,090 1,226 2,750 2,800 212 944 1,110 1,249 212 944 1,110 1,249 2,800 2,850 216 961 1,130 1,271 216 961 1,130 1,271 2,850 2,900 220 978 1,150 1,294 220 978 1,150 1,294 2,900 2,950 224 995 1,170 1,316 224 995 1,170 1,316 2,950 3,000 228 1,012 1,190 1,339 228 1,012 1,190 1,339 3,000 3,050 231 1,029 1,210 1,361 231 1,029 1,210 1,361 3,050 3,100 235 1,046 1,230 1,384 235 1,046 1,230 1,384 3,100 3,150 239 1,063 1,250 1,406 239 1,063 1,250 1,406 3,150 3,200 243 1,080 1,270 1,429 243 1,080 1,270 1,429 3,200 3,250 247 1,097 1,290 1,451 247 1,097 1,290 1,451 3,250 3,300 251 1,114 1,310 1,474 251 1,114 1,310 1,474 3,300 3,350 254 1,131 1,330 1,496 254 1,131 1,330 1,496 3,350 3,400 258 1,148 1,350 1,519 258 1,148 1,350 1,519 3,400 3,450 262 1,165 1,370 1,541 262 1,165 1,370 1,541 3,450 3,500 266 1,182 1,390 1,564 266 1,182 1,390 1,564 3,500 3,550 270 1,199 1,410 1,586 270 1,199 1,410 1,586 3,550 3,600 273 1,216 1,430 1,609 273 1,216 1,430 1,609 3,600 3,650 277 1,233 1,450 1,631 277 1,233 1,450 1,631 3,650 3,700 281 1,250 1,470 1,654 281 1,250 1,470 1,654 3,700 3,750 285 1,267 1,490 1,676 285 1,267 1,490 1,676 3,750 3,800 289 1,284 1,510 1,699 289 1,284 1,510 1,699 3,800 3,850 293 1,301 1,530 1,721 293 1,301 1,530 1,721 3,850 3,900 296 1,318 1,550 1,744 296 1,318 1,550 1,744 3,900 3,950 300 1,335 1,570 1,766 300 1,335 1,570 1,766 3,950 4,000 304 1,352 1,590 1,789 304 1,352 1,590 1,789 4,000 4,050 308 1,369 1,610 1,811 308 1,369 1,610 1,811 4,050 4,100 312 1,386 1,630 1,834 312 1,386 1,630 1,834 4,100 4,150 316 1,403 1,650 1,856 316 1,403 1,650 1,856 4,150 4,200 319 1,420 1,670 1,879 319 1,420 1,670 1,879 4,200 4,250 323 1,437 1,690 1,901 323 1,437 1,690 1,901 4,250 4,300 327 1,454 1,710 1,924 327 1,454 1,710 1,924 4,300 4,350 331 1,471 1,730 1,946 331 1,471 1,730 1,946 4,350 4,400 335 1,488 1,750 1,969 335 1,488 1,750 1,969 4,400 4,450 339 1,505 1,770 1,991 339 1,505 1,770 1,991 4,450 4,500 342 1,522 1,790 2,014 342 1,522 1,790 2,014 4,500 4,550 346 1,539 1,810 2,036 346 1,539 1,810 2,036 4,550 4,600 350 1,556 1,830 2,059 350 1,556 1,830 2,059 4,600 4,650 354 1,573 1,850 2,081 354 1,573 1,850 2,081 4,650 4,700 358 1,590 1,870 2,104 358 1,590 1,870 2,104 4,700 4,750 361 1,607 1,890 2,126 361 1,607 1,890 2,126 4,750 4,800 365 1,624 1,910 2,149 365 1,624 1,910 2,149 4,800 4,850 369 1,641 1,930 2,171 369 1,641 1,930 2,171 4,850 4,900 373 1,658 1,950 2,194 373 1,658 1,950 2,194 4,900 4,950 377 1,675 1,970 2,216 377 1,675 1,970 2,216 4,950 5,000 381 1,692 1,990 2,239 381 1,692 1,990 2,239 5,000 5,050 384 1,709 2,010 2,261 384 1,709 2,010 2,261 5,050 5,100 388 1,726 2,030 2,284 388 1,726 2,030 2,284 5,100 5,150 392 1,743 2,050 2,306 392 1,743 2,050 2,306 5,150 5,200 396 1,760 2,070 2,329 396 1,760 2,070 2,329 5,200 5,250 400 1,777 2,090 2,351 400 1,777 2,090 2,351 5,250 5,300 404 1,794 2,110 2,374 404 1,794 2,110 2,374 5,300 5,350 407 1,811 2,130 2,396 407 1,811 2,130 2,396 5,350 5,400 411 1,828 2,150 2,419 411 1,828 2,150 2,419 5,400 5,450 415 1,845 2,170 2,441 415 1,845 2,170 2,441 5,450 5,500 419 1,862 2,190 2,464 419 1,862 2,190 2,464 5,500 5,550 423 1,879 2,210 2,486 423 1,879 2,210 2,486 5,550 5,600 426 1,896 2,230 2,509 426 1,896 2,230 2,509 5,600 5,650 430 1,913 2,250 2,531 430 1,913 2,250 2,531 5,650 5,700 434 1,930 2,270 2,554 434 1,930 2,270 2,554 5,700 5,750 438 1,947 2,290 2,576 438 1,947 2,290 2,576 5,750 5,800 442 1,964 2,310 2,599 442 1,964 2,310 2,599 5,800 5,850 446 1,981 2,330 2,621 446 1,981 2,330 2,621 5,850 5,900 449 1,998 2,350 2,644 449 1,998 2,350 2,644 5,900 5,950 453 2,015 2,370 2,666 453 2,015 2,370 2,666 5,950 6,000 457 2,032 2,390 2,689 457 2,032 2,390 2,689 6,000 6,050 461 2,049 2,410 2,711 461 2,049 2,410 2,711 6,050 6,100 465 2,066 2,430 2,734 465 2,066 2,430 2,734 6,100 6,150 469 2,083 2,450 2,756 469 2,083 2,450 2,756 6,150 6,200 472 2,100 2,470 2,779 472 2,100 2,470 2,779 6,200 6,250 476 2,117 2,490 2,801 476 2,117 2,490 2,801 6,250 6,300 480 2,134 2,510 2,824 480 2,134 2,510 2,824 6,300 6,350 484 2,151 2,530 2,846 484 2,151 2,530 2,846 6,350 6,400 487 2,168 2,550 2,869 487 2,168 2,550 2,869 6,400 6,450 487 2,185 2,570 2,891 487 2,185 2,570 2,891 6,450 6,500 487 2,202 2,590 2,914 487 2,202 2,590 2,914 6,500 6,550 487 2,219 2,610 2,936 487 2,219 2,610 2,936 6,550 6,600 487 2,236 2,630 2,959 487 2,236 2,630 2,959 6,600 6,650 487 2,253 2,650 2,981 487 2,253 2,650 2,981 6,650 6,700 487 2,270 2,670 3,004 487 2,270 2,670 3,004 6,700 6,750 487 2,287 2,690 3,026 487 2,287 2,690 3,026 6,750 6,800 487 2,304 2,710 3,049 487 2,304 2,710 3,049 6,800 6,850 487 2,321 2,730 3,071 487 2,321 2,730 3,071 6,850 6,900 487 2,338 2,750 3,094 487 2,338 2,750 3,094 6,900 6,950 487 2,355 2,770 3,116 487 2,355 2,770 3,116 6,950 7,000 487 2,372 2,790 3,139 487 2,372 2,790 3,139 7,000 7,050 487 2,389 2,810 3,161 487 2,389 2,810 3,161 7,050 7,100 487 2,406 2,830 3,184 487 2,406 2,830 3,184 7,100 7,150 487 2,423 2,850 3,206 487 2,423 2,850 3,206 7,150 7,200 487 2,440 2,870 3,229 487 2,440 2,870 3,229 7,200 7,250 487 2,457 2,890 3,251 487 2,457 2,890 3,251 7,250 7,300 487 2,474 2,910 3,274 487 2,474 2,910 3,274 7,300 7,350 487 2,491 2,930 3,296 487 2,491 2,930 3,296 7,350 7,400 487 2,508 2,950 3,319 487 2,508 2,950 3,319 7,400 7,450 487 2,525 2,970 3,341 487 2,525 2,970 3,341 7,450 7,500 487 2,542 2,990 3,364 487 2,542 2,990 3,364 7,500 7,550 487 2,559 3,010 3,386 487 2,559 3,010 3,386 7,550 7,600 487 2,576 3,030 3,409 487 2,576 3,030 3,409 7,600 7,650 487 2,593 3,050 3,431 487 2,593 3,050 3,431 7,650 7,700 487 2,610 3,070 3,454 487 2,610 3,070 3,454 7,700 7,750 487 2,627 3,090 3,476 487 2,627 3,090 3,476 7,750 7,800 487 2,644 3,110 3,499 487 2,644 3,110 3,499 7,800 7,850 487 2,661 3,130 3,521 487 2,661 3,130 3,521 7,850 7,900 487 2,678 3,150 3,544 487 2,678 3,150 3,544 7,900 7,950 487 2,695 3,170 3,566 487 2,695 3,170 3,566 7,950 8,000 487 2,712 3,190 3,589 487 2,712 3,190 3,589 8,000 8,050 483 2,729 3,210 3,611 487 2,729 3,210 3,611 8,050 8,100 479 2,746 3,230 3,634 487 2,746 3,230 3,634 8,100 8,150 475 2,763 3,250 3,656 487 2,763 3,250 3,656 8,150 8,200 472 2,780 3,270 3,679 487 2,780 3,270 3,679 8,200 8,250 468 2,797 3,290 3,701 487 2,797 3,290 3,701 8,250 8,300 464 2,814 3,310 3,724 487 2,814 3,310 3,724 8,300 8,350 460 2,831 3,330 3,746 487 2,831 3,330 3,746 8,350 8,400 456 2,848 3,350 3,769 487 2,848 3,350 3,769 8,400 8,450 452 2,865 3,370 3,791 487 2,865 3,370 3,791 8,450 8,500 449 2,882 3,390 3,814 487 2,882 3,390 3,814 8,500 8,550 445 2,899 3,410 3,836 487 2,899 3,410 3,836 8,550 8,600 441 2,916 3,430 3,859 487 2,916 3,430 3,859 8,600 8,650 437 2,933 3,450 3,881 487 2,933 3,450 3,881 8,650 8,700 433 2,950 3,470 3,904 487 2,950 3,470 3,904 8,700 8,750 430 2,967 3,490 3,926 487 2,967 3,490 3,926 8,750 8,800 426 2,984 3,510 3,949 487 2,984 3,510 3,949 8,800 8,850 422 3,001 3,530 3,971 487 3,001 3,530 3,971 8,850 8,900 418 3,018 3,550 3,994 487 3,018 3,550 3,994 8,900 8,950 414 3,035 3,570 4,016 487 3,035 3,570 4,016 8,950 9,000 410 3,052 3,590 4,039 487 3,052 3,590 4,039 9,000 9,050 407 3,069 3,610 4,061 487 3,069 3,610 4,061 9,050 9,100 403 3,086 3,630 4,084 487 3,086 3,630 4,084 9,100 9,150 399 3,103 3,650 4,106 487 3,103 3,650 4,106 9,150 9,200 395 3,120 3,670 4,129 487 3,120 3,670 4,129 9,200 9,250 391 3,137 3,690 4,151 487 3,137 3,690 4,151 9,250 9,300 387 3,154 3,710 4,174 487 3,154 3,710 4,174 9,300 9,350 384 3,171 3,730 4,196 487 3,171 3,730 4,196 9,350 9,400 380 3,188 3,750 4,219 487 3,188 3,750 4,219 9,400 9,450 376 3,205 3,770 4,241 487 3,205 3,770 4,241 9,450 9,500 372 3,222 3,790 4,264 487 3,222 3,790 4,264 9,500 9,550 368 3,239 3,810 4,286 487 3,239 3,810 4,286 9,550 9,600 365 3,250 3,830 4,309 487 3,250 3,830 4,309 9,600 9,650 361 3,250 3,850 4,331 487 3,250 3,850 4,331 9,650 9,700 357 3,250 3,870 4,354 487 3,250 3,870 4,354 9,700 9,750 353 3,250 3,890 4,376 487 3,250 3,890 4,376 9,750 9,800 349 3,250 3,910 4,399 487 3,250 3,910 4,399 9,800 9,850 345 3,250 3,930 4,421 487 3,250 3,930 4,421 9,850 9,900 342 3,250 3,950 4,444 487 3,250 3,950 4,444 9,900 9,950 338 3,250 3,970 4,466 487 3,250 3,970 4,466 9,950 10,000 334 3,250 3,990 4,489 487 3,250 3,990 4,489 10,000 10,050 330 3,250 4,010 4,511 487 3,250 4,010 4,511 10,050 10,100 326 3,250 4,030 4,534 487 3,250 4,030 4,534 10,100 10,150 322 3,250 4,050 4,556 487 3,250 4,050 4,556 10,150 10,200 319 3,250 4,070 4,579 487 3,250 4,070 4,579 10,200 10,250 315 3,250 4,090 4,601 487 3,250 4,090 4,601 10,250 10,300 311 3,250 4,110 4,624 487 3,250 4,110 4,624 10,300 10,350 307 3,250 4,130 4,646 487 3,250 4,130 4,646 10,350 10,400 303 3,250 4,150 4,669 487 3,250 4,150 4,669 10,400 10,450 299 3,250 4,170 4,691 487 3,250 4,170 4,691 10,450 10,500 296 3,250 4,190 4,714 487 3,250 4,190 4,714 10,500 10,550 292 3,250 4,210 4,736 487 3,250 4,210 4,736 10,550 10,600 288 3,250 4,230 4,759 487 3,250 4,230 4,759 10,600 10,650 284 3,250 4,250 4,781 487 3,250 4,250 4,781 10,650 10,700 280 3,250 4,270 4,804 487 3,250 4,270 4,804 10,700 10,750 277 3,250 4,290 4,826 487 3,250 4,290 4,826 10,750 10,800 273 3,250 4,310 4,849 487 3,250 4,310 4,849 10,800 10,850 269 3,250 4,330 4,871 487 3,250 4,330 4,871 10,850 10,900 265 3,250 4,350 4,894 487 3,250 4,350 4,894 10,900 10,950 261 3,250 4,370 4,916 487 3,250 4,370 4,916 10,950 11,000 257 3,250 4,390 4,939 487 3,250 4,390 4,939 11,000 11,050 254 3,250 4,410 4,961 487 3,250 4,410 4,961 11,050 11,100 250 3,250 4,430 4,984 487 3,250 4,430 4,984 11,100 11,150 246 3,250 4,450 5,006 487 3,250 4,450 5,006 11,150 11,200 242 3,250 4,470 5,029 487 3,250 4,470 5,029 11,200 11,250 238 3,250 4,490 5,051 487 3,250 4,490 5,051 11,250 11,300 234 3,250 4,510 5,074 487 3,250 4,510 5,074 11,300 11,350 231 3,250 4,530 5,096 487 3,250 4,530 5,096 11,350 11,400 227 3,250 4,550 5,119 487 3,250 4,550 5,119 11,400 11,450 223 3,250 4,570 5,141 487 3,250 4,570 5,141 11,450 11,500 219 3,250 4,590 5,164 487 3,250 4,590 5,164 11,500 11,550 215 3,250 4,610 5,186 487 3,250 4,610 5,186 11,550 11,600 212 3,250 4,630 5,209 487 3,250 4,630 5,209 11,600 11,650 208 3,250 4,650 5,231 487 3,250 4,650 5,231 11,650 11,700 204 3,250 4,670 5,254 487 3,250 4,670 5,254 11,700 11,750 200 3,250 4,690 5,276 487 3,250 4,690 5,276 11,750 11,800 196 3,250 4,710 5,299 487 3,250 4,710 5,299 11,800 11,850 192 3,250 4,730 5,321 487 3,250 4,730 5,321 11,850 11,900 189 3,250 4,750 5,344 487 3,250 4,750 5,344 11,900 11,950 185 3,250 4,770 5,366 487 3,250 4,770 5,366 11,950 12,000 181 3,250 4,790 5,389 487 3,250 4,790 5,389 12,000 12,050 177 3,250 4,810 5,411 487 3,250 4,810 5,411 12,050 12,100 173 3,250 4,830 5,434 487 3,250 4,830 5,434 12,100 12,150 169 3,250 4,850 5,456 487 3,250 4,850 5,456 12,150 12,200 166 3,250 4,870 5,479 487 3,250 4,870 5,479 12,200 12,250 162 3,250 4,890 5,501 487 3,250 4,890 5,501 12,250 12,300 158 3,250 4,910 5,524 487 3,250 4,910 5,524 12,300 12,350 154 3,250 4,930 5,546 487 3,250 4,930 5,546 12,350 12,400 150 3,250 4,950 5,569 487 3,250 4,950 5,569 12,400 12,450 146 3,250 4,970 5,591 487 3,250 4,970 5,591 12,450 12,500 143 3,250 4,990 5,614 487 3,250 4,990 5,614 12,500 12,550 139 3,250 5,010 5,636 487 3,250 5,010 5,636 12,550 12,600 135 3,250 5,030 5,659 487 3,250 5,030 5,659 12,600 12,650 131 3,250 5,050 5,681 487 3,250 5,050 5,681 12,650 12,700 127 3,250 5,070 5,704 487 3,250 5,070 5,704 12,700 12,750 124 3,250 5,090 5,726 487 3,250 5,090 5,726 12,750 12,800 120 3,250 5,110 5,749 487 3,250 5,110 5,749 12,800 12,850 116 3,250 5,130 5,771 487 3,250 5,130 5,771 12,850 12,900 112 3,250 5,150 5,794 487 3,250 5,150 5,794 12,900 12,950 108 3,250 5,170 5,816 487 3,250 5,170 5,816 12,950 13,000 104 3,250 5,190 5,839 487 3,250 5,190 5,839 13,000 13,050 101 3,250 5,210 5,861 487 3,250 5,210 5,861 13,050 13,100 97 3,250 5,230 5,884 487 3,250 5,230 5,884 13,100 13,150 93 3,250 5,250 5,906 487 3,250 5,250 5,906 13,150 13,200 89 3,250 5,270 5,929 487 3,250 5,270 5,929 13,200 13,250 85 3,250 5,290 5,951 487 3,250 5,290 5,951 13,250 13,300 81 3,250 5,310 5,974 487 3,250 5,310 5,974 13,300 13,350 78 3,250 5,330 5,996 487 3,250 5,330 5,996 13,350 13,400 74 3,250 5,350 6,019 482 3,250 5,350 6,019 13,400 13,450 70 3,250 5,372 6,044 479 3,250 5,372 6,044 13,450 13,500 66 3,250 5,372 6,044 475 3,250 5,372 6,044 13,500 13,550 62 3,250 5,372 6,044 471 3,250 5,372 6,044 13,550 13,600 59 3,250 5,372 6,044 467 3,250 5,372 6,044 13,600 13,650 55 3,250 5,372 6,044 463 3,250 5,372 6,044 13,650 13,700 51 3,250 5,372 6,044 459 3,250 5,372 6,044 13,700 13,750 47 3,250 5,372 6,044 456 3,250 5,372 6,044 13,750 13,800 43 3,250 5,372 6,044 452 3,250 5,372 6,044 13,800 13,850 39 3,250 5,372 6,044 448 3,250 5,372 6,044 13,850 13,900 36 3,250 5,372 6,044 444 3,250 5,372 6,044 13,900 13,950 32 3,250 5,372 6,044 440 3,250 5,372 6,044 13,950 14,000 28 3,250 5,372 6,044 436 3,250 5,372 6,044 14,000 14,050 24 3,250 5,372 6,044 433 3,250 5,372 6,044 14,050 14,100 20 3,250 5,372 6,044 429 3,250 5,372 6,044 14,100 14,150 16 3,250 5,372 6,044 425 3,250 5,372 6,044 14,150 14,200 13 3,250 5,372 6,044 421 3,250 5,372 6,044 14,200 14,250 9 3,250 5,372 6,044 417 3,250 5,372 6,044 14,250 14,300 5 3,250 5,372 6,044 413 3,250 5,372 6,044 14,300 14,350 * * Si la cantidad que busca según su hoja de trabajo es por lo mínimo $14,300 pero menos de $14,340 y usted no tiene hijos calificados, su crédito es $2. Irs tax form 1120 for 2012  Si la cantidad que busca según su hoja de trabajo es $14,340 o más y usted no tiene hijos calificados, usted no puede reclamar el crédito. Irs tax form 1120 for 2012 3,250 5,372 6,044 410 3,250 5,372 6,044 14,350 14,400 0 3,250 5,372 6,044 406 3,250 5,372 6,044 14,400 14,450 0 3,250 5,372 6,044 402 3,250 5,372 6,044 14,450 14,500 0 3,250 5,372 6,044 398 3,250 5,372 6,044 14,500 14,550 0 3,250 5,372 6,044 394 3,250 5,372 6,044 14,550 14,600 0 3,250 5,372 6,044 391 3,250 5,372 6,044 14,600 14,650 0 3,250 5,372 6,044 387 3,250 5,372 6,044 14,650 14,700 0 3,250 5,372 6,044 383 3,250 5,372 6,044 14,700 14,750 0 3,250 5,372 6,044 379 3,250 5,372 6,044 14,750 14,800 0 3,250 5,372 6,044 375 3,250 5,372 6,044 14,800 14,850 0 3,250 5,372 6,044 371 3,250 5,372 6,044 14,850 14,900 0 3,250 5,372 6,044 368 3,250 5,372 6,044 14,900 14,950 0 3,250 5,372 6,044 364 3,250 5,372 6,044 14,950 15,000 0 3,250 5,372 6,044 360 3,250 5,372 6,044 15,000 15,050 0 3,250 5,372 6,044 356 3,250 5,372 6,044 15,050 15,100 0 3,250 5,372 6,044 352 3,250 5,372 6,044 15,100 15,150 0 3,250 5,372 6,044 348 3,250 5,372 6,044 15,150 15,200 0 3,250 5,372 6,044 345 3,250 5,372 6,044 15,200 15,250 0 3,250 5,372 6,044 341 3,250 5,372 6,044 15,250 15,300 0 3,250 5,372 6,044 337 3,250 5,372 6,044 15,300 15,350 0 3,250 5,372 6,044 333 3,250 5,372 6,044 15,350 15,400 0 3,250 5,372 6,044 329 3,250 5,372 6,044 15,400 15,450 0 3,250 5,372 6,044 326 3,250 5,372 6,044 15,450 15,500 0 3,250 5,372 6,044 322 3,250 5,372 6,044 15,500 15,550 0 3,250 5,372 6,044 318 3,250 5,372 6,044 15,550 15,600 0 3,250 5,372 6,044 314 3,250 5,372 6,044 15,600 15,650 0 3,250 5,372 6,044 310 3,250 5,372 6,044 15,650 15,700 0 3,250 5,372 6,044 306 3,250 5,372 6,044 15,700 15,750 0 3,250 5,372 6,044 303 3,250 5,372 6,044 15,750 15,800 0 3,250 5,372 6,044 299 3,250 5,372 6,044 15,800 15,850 0 3,250 5,372 6,044 295 3,250 5,372 6,044 15,850 15,900 0 3,250 5,372 6,044 291 3,250 5,372 6,044 15,900 15,950 0 3,250 5,372 6,044 287 3,250 5,372 6,044 15,950 16,000 0 3,250 5,372 6,044 283 3,250 5,372 6,044 16,000 16,050 0 3,250 5,372 6,044 280 3,250 5,372 6,044 16,050 16,100 0 3,250 5,372 6,044 276 3,250 5,372 6,044 16,100 16,150 0 3,250 5,372 6,044 272 3,250 5,372 6,044 16,150 16,200 0 3,250 5,372 6,044 268 3,250 5,372 6,044 16,200 16,250 0 3,250 5,372 6,044 264 3,250 5,372 6,044 16,250 16,300 0 3,250 5,372 6,044 260 3,250 5,372 6,044 16,300 16,350 0 3,250 5,372 6,044 257 3,250 5,372 6,044 16,350 16,400 0 3,250 5,372 6,044 253 3,250 5,372 6,044 16,400 16,450 0 3,250 5,372 6,044 249 3,250 5,372 6,044 16,450 16,500 0 3,250 5,372 6,044 245 3,250 5,372 6,044 16,500 16,550 0 3,250 5,372 6,044 241 3,250 5,372 6,044 16,550 16,600 0 3,250 5,372 6,044 238 3,250 5,372 6,044 16,600 16,650 0 3,250 5,372 6,044 234 3,250 5,372 6,044 16,650 16,700 0 3,250 5,372 6,044 230 3,250 5,372 6,044 16,700 16,750 0 3,250 5,372 6,044 226 3,250 5,372 6,044 16,750 16,800 0 3,250 5,372 6,044 222 3,250 5,372 6,044 16,800 16,850 0 3,250 5,372 6,044 218 3,250 5,372 6,044 16,850 16,900 0 3,250 5,372 6,044 215 3,250 5,372 6,044 16,900 16,950 0 3,250 5,372 6,044 211 3,250 5,372 6,044 16,950 17,000 0 3,250 5,372 6,044 207 3,250 5,372 6,044 17,000 17,050 0 3,250 5,372 6,044 203 3,250 5,372 6,044 17,050 17,100 0 3,250 5,372 6,044 199 3,250 5,372 6,044 17,100 17,150 0 3,250 5,372 6,044 195 3,250 5,372 6,044 17,150 17,200 0 3,250 5,372 6,044 192 3,250 5,372 6,044 17,200 17,250 0 3,250 5,372 6,044 188 3,250 5,372 6,044 17,250 17,300 0 3,250 5,372 6,044 184 3,250 5,372 6,044 17,300 17,350 0 3,250 5,372 6,044 180 3,250 5,372 6,044 17,350 17,400 0 3,250 5,372 6,044 176 3,250 5,372 6,044 17,400 17,450 0 3,250 5,372 6,044 173 3,250 5,372 6,044 17,450 17,500 0 3,250 5,372 6,044 169 3,250 5,372 6,044 17,500 17,550 0 3,250 5,372 6,044 165 3,250 5,372 6,044 17,550 17,600 0 3,243 5,363 6,034 161 3,250 5,372 6,044 17,600 17,650 0 3,235 5,352 6,023 157 3,250 5,372 6,044 17,650 17,700 0 3,227 5,341 6,013 153 3,250 5,372 6,044 17,700 17,750 0 3,219 5,331 6,002 150 3,250 5,372 6,044 17,750 17,800 0 3,211 5,320 5,992 146 3,250 5,372 6,044 17,800 17,850 0 3,203 5,310 5,981 142 3,250 5,372 6,044 17,850 17,900 0 3,195 5,299 5,971 138 3,250 5,372 6,044 17,900 17,950 0 3,187 5,289 5,960 134 3,250 5,372 6,044 17,950 18,000 0 3,179 5,278 5,950 130 3,250 5,372 6,044 18,000 18,050 0 3,171 5,268 5,939 127 3,250 5,372 6,044 18,050 18,100 0 3,163 5,257 5,929 123 3,250 5,372 6,044 18,100 18,150 0 3,155 5,247 5,918 119 3,250 5,372 6,044 18,150 18,200 0 3,147 5,236 5,908 115 3,250 5,372 6,044 18,200 18,250 0 3,139 5,226 5,897 111 3,250 5,372 6,044 18,250 18,300 0 3,131 5,215 5,887 107 3,250 5,372 6,044 18,300 18,350 0 3,123 5,205 5,876 104 3,250 5,372 6,044 18,350 18,400 0 3,115 5,194 5,866 100 3,250 5,372 6,044 18,400 18,450 0 3,107 5,184 5,855 96 3,250 5,372 6,044 18,450 18,500 0 3,099 5,173 5,844 92 3,250 5,372 6,044 18,500 18,550 0 3,091 5,162 5,834 88 3,250 5,372 6,044 18,550 18,600 0 3,083 5,152 5,823 85 3,250 5,372 6,044 18,600 18,650 0 3,075 5,141 5,813 81 3,250 5,372 6,044 18,650 18,700 0 3,067 5,131 5,802 77 3,250 5,372 6,044 18,700 18,750 0 3,059 5,120 5,792 73 3,250 5,372 6,044 18,750 18,800 0 3,051 5,110 5,781 69 3,250 5,372 6,044 18,800 18,850 0 3,043 5,099 5,771 65 3,250 5,372 6,044 18,850 18,900 0 3,035 5,089 5,760 62 3,250 5,372 6,044 18,900 18,950 0 3,027 5,078 5,750 58 3,250 5,372 6,044 18,950 19,000 0 3,019 5,068 5,739 54 3,250 5,372 6,044 19,000 19,050 0 3,011 5,057 5,729 50 3,250 5,372 6,044 19,050 19,100 0 3,004 5,047 5,718 46 3,250 5,372 6,044 19,100 19,150 0 2,996 5,036 5,708 42 3,250 5,372 6,044 19,150 19,200 0 2,988 5,026 5,697 39 3,250 5,372 6,044 19,200 19,250 0 2,980 5,015 5,687 35 3,250 5,372 6,044 19,250 19,300 0 2,972 5,005 5,676 31 3,250 5,372 6,044 19,300 19,350 0 2,964 4,994 5,665 27 3,250 5,372 6,044 19,350 19,400 0 2,956 4,983 5,655 23 3,250 5,372 6,044 19,400 19,450 0 2,948 4,973 5,644 20 3,250 5,372 6,044 19,450 19,500 0 2,940 4,962 5,634 16 3,250 5,372 6,044 19,500 19,550 0 2,932 4,952 5,623 12 3,250 5,372 6,044 19,550 19,600 0 2,924 4,941 5,613 8 3,250 5,372 6,044 19,600 19,650 0 2,916 4,931 5,602 4 3,250 5,372 6,044 19,650 19,700 0 2,908 4,920 5,592 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $19,650 pero menos de $19,680 y usted no tiene hijos calificados, su crédito es $1. Irs tax form 1120 for 2012  Si la cantidad que busca de su hoja de trabajo es $19,680 o más y usted no tiene hijos calificados, usted no puede reclamar el crédito. Irs tax form 1120 for 2012 3,250 5,372 6,044 19,700 19,750 0 2,900 4,910 5,581 0 3,250 5,372 6,044 19,750 19,800 0 2,892 4,899 5,571 0 3,250 5,372 6,044 19,800 19,850 0 2,884 4,889 5,560 0 3,250 5,372 6,044 19,850 19,900 0 2,876 4,878 5,550 0 3,250 5,372 6,044 19,900 19,950 0 2,868 4,868 5,539 0 3,250 5,372 6,044 19,950 20,000 0 2,860 4,857 5,529 0 3,250 5,372 6,044 20,000 20,050 0 2,852 4,847 5,518 0 3,250 5,372 6,044 20,050 20,100 0 2,844 4,836 5,508 0 3,250 5,372 6,044 20,100 20,150 0 2,836 4,825 5,497 0 3,250 5,372 6,044 20,150 20,200 0 2,828 4,815 5,486 0 3,250 5,372 6,044 20,200 20,250 0 2,820 4,804 5,476 0 3,250 5,372 6,044 20,250 20,300 0 2,812 4,794 5,465 0 3,250 5,372 6,044 20,300 20,350 0 2,804 4,783 5,455 0 3,250 5,372 6,044 20,350 20,400 0 2,796 4,773 5,444 0 3,250 5,372 6,044 20,400 20,450 0 2,788 4,762 5,434 0 3,250 5,372 6,044 20,450 20,500 0 2,780 4,752 5,423 0 3,250 5,372 6,044 20,500 20,550 0 2,772 4,741 5,413 0 3,250 5,372 6,044 20,550 20,600 0 2,764 4,731 5,402 0 3,250 5,372 6,044 20,600 20,650 0 2,756 4,720 5,392 0 3,250 5,372 6,044 20,650 20,700 0 2,748 4,710 5,381 0 3,250 5,372 6,044 20,700 20,750 0 2,740 4,699 5,371 0 3,250 5,372 6,044 20,750 20,800 0 2,732 4,689 5,360 0 3,250 5,372 6,044 20,800 20,850 0 2,724 4,678 5,350 0 3,250 5,372 6,044 20,850 20,900 0 2,716 4,668 5,339 0 3,250 5,372 6,044 20,900 20,950 0 2,708 4,657 5,329 0 3,250 5,372 6,044 20,950 21,000 0 2,700 4,646 5,318 0 3,250 5,372 6,044 21,000 21,050 0 2,692 4,636 5,307 0 3,250 5,372 6,044 21,050 21,100 0 2,684 4,625 5,297 0 3,250 5,372 6,044 21,100 21,150 0 2,676 4,615 5,286 0 3,250 5,372 6,044 21,150 21,200 0 2,668 4,604 5,276 0 3,250 5,372 6,044 21,200 21,250 0 2,660 4,594 5,265 0 3,250 5,372 6,044 21,250 21,300 0 2,652 4,583 5,255 0 3,250 5,372 6,044 21,300 21,350 0 2,644 4,573 5,244 0 3,250 5,372 6,044 21,350 21,400 0 2,636 4,562 5,234 0 3,250 5,372 6,044 21,400 21,450 0 2,628 4,552 5,223 0 3,250 5,372 6,044 21,450 21,500 0 2,620 4,541 5,213 0 3,250 5,372 6,044 21,500 21,550 0 2,612 4,531 5,202 0 3,250 5,372 6,044 21,550 21,600 0 2,604 4,520 5,192 0 3,250 5,372 6,044 21,600 21,650 0 2,596 4,510 5,181 0 3,250 5,372 6,044 21,650 21,700 0 2,588 4,499 5,171 0 3,250 5,372 6,044 21,700 21,750 0 2,580 4,489 5,160 0 3,250 5,372 6,044 21,750 21,800 0 2,572 4,478 5,150 0 3,250 5,372 6,044 21,800 21,850 0 2,564 4,467 5,139 0 3,250 5,372 6,044 21,850 21,900 0 2,556 4,457 5,128 0 3,250 5,372 6,044 21,900 21,950 0 2,548 4,446 5,118 0 3,250 5,372 6,044 21,950 22,000 0 2,540 4,436 5,107 0 3,250 5,372 6,044 22,000 22,050 0 2,532 4,425 5,097 0 3,250 5,372 6,044 22,050 22,100 0 2,524 4,415 5,086 0 3,250 5,372 6,044 22,100 22,150 0 2,516 4,404 5,076 0 3,250 5,372 6,044 22,150 22,200 0 2,508 4,394 5,065 0 3,250 5,372 6,044 22,200 22,250 0 2,500 4,383 5,055 0 3,250 5,372 6,044 22,250 22,300 0 2,492 4,373 5,044 0 3,250 5,372 6,044 22,300 22,350 0 2,484 4,362 5,034 0 3,250 5,372 6,044 22,350 22,400 0 2,476 4,352 5,023 0 3,250 5,372 6,044 22,400 22,450 0 2,468 4,341 5,013 0 3,250 5,372 6,044 22,450 22,500 0 2,460 4,331 5,002 0 3,250 5,372 6,044 22,500 22,550 0 2,452 4,320 4,992 0 3,250 5,372 6,044 22,550 22,600 0 2,444 4,310 4,981 0 3,250 5,372 6,044 22,600 22,650 0 2,436 4,299 4,970 0 3,250 5,372 6,044 22,650 22,700 0 2,428 4,288 4,960 0 3,250 5,372 6,044 22,700 22,750 0 2,420 4,278 4,949 0 3,250 5,372 6,044 22,750 22,800 0 2,412 4,267 4,939 0 3,250 5,372 6,044 22,800 22,850 0 2,404 4,257 4,928 0 3,250 5,372 6,044 22,850 22,900 0 2,396 4,246 4,918 0 3,250 5,372 6,044 22,900 22,950 0 2,388 4,236 4,907 0 3,242 5,360 6,032 22,950 23,000 0 2,380 4,225 4,897 0 3,234 5,350 6,021 23,000 23,050 0 2,372 4,215 4,886 0 3,226 5,339 6,011 23,050 23,100 0 2,364 4,204 4,876 0 3,218 5,329 6,000 23,100 23,150 0 2,356 4,194 4,865 0 3,210 5,318 5,990 23,150 23,200 0 2,348 4,183 4,855 0 3,202 5,308 5,979 23,200 23,250 0 2,340 4,173 4,844 0 3,194 5,297 5,969 23,250 23,300 0 2,332 4,162 4,834 0 3,186 5,287 5,958 23,300 23,350 0 2,324 4,152 4,823 0 3,178 5,276 5,948 23,350 23,400 0 2,316 4,141 4,813 0 3,170 5,266 5,937 23,400 23,450 0 2,308 4,131 4,802 0 3,162 5,255 5,927 23,450 23,500 0 2,300 4,120 4,791 0 3,154 5,245 5,916 23,500 23,550 0 2,292 4,109 4,781 0 3,146 5,234 5,906 23,550 23,600 0 2,284 4,099 4,770 0 3,138 5,224 5,895 23,600 23,650 0 2,276 4,088 4,760 0 3,130 5,213 5,884 23,650 23,700 0 2,268 4,078 4,749 0 3,122 5,202 5,874 23,700 23,750 0 2,260 4,067 4,739 0 3,114 5,192 5,863 23,750 23,800 0 2,252 4,057 4,728 0 3,106 5,181 5,853 23,800 23,850 0 2,244 4,046 4,718 0 3,098 5,171 5,842 23,850 23,900 0 2,236 4,036 4,707 0 3,090 5,160 5,832 23,900 23,950 0 2,228 4,025 4,697 0 3,082 5,150 5,821 23,950 24,000 0 2,220 4,015 4,686 0 3,074 5,139 5,811 24,000 24,050 0 2,212 4,004 4,676 0 3,066 5,129 5,800 24,050 24,100 0 2,205 3,994 4,665 0 3,058 5,118 5,790 24,100 24,150 0 2,197 3,983 4,655 0 3,050 5,108 5,779 24,150 24,200 0 2,189 3,973 4,644 0 3,042 5,097 5,769 24,200 24,250 0 2,181 3,962 4,634 0 3,034 5,087 5,758 24,250 24,300 0 2,173 3,952 4,623 0 3,026 5,076 5,748 24,300 24,350 0 2,165 3,941 4,612 0 3,018 5,066 5,737 24,350 24,400 0 2,157 3,930 4,602 0 3,010 5,055 5,727 24,400 24,450 0 2,149 3,920 4,591 0 3,002 5,045 5,716 24,450 24,500 0 2,141 3,909 4,581 0 2,994 5,034 5,705 24,500 24,550 0 2,133 3,899 4,570 0 2,986 5,023 5,695 24,550 24,600 0 2,125 3,888 4,560 0 2,978 5,013 5,684 24,600 24,650 0 2,117 3,878 4,549 0 2,970 5,002 5,674 24,650 24,700 0 2,109 3,867 4,539 0 2,962 4,992 5,663 24,700 24,750 0 2,101 3,857 4,528 0 2,954 4,981 5,653 24,750 24,800 0 2,093 3,846 4,518 0 2,946 4,971 5,642 24,800 24,850 0 2,085 3,836 4,507 0 2,938 4,960 5,632 24,850 24,900 0 2,077 3,825 4,497 0 2,930 4,950 5,621 24,900 24,950 0 2,069 3,815 4,486 0 2,922 4,939 5,611 24,950 25,000 0 2,061 3,804 4,476 0 2,914 4,929 5,600 25,000 25,050 0 2,053 3,794 4,465 0 2,906 4,918 5,590 25,050 25,100 0 2,045 3,783 4,455 0 2,898 4,908 5,579 25,100 25,150 0 2,037 3,772 4,444 0 2,890 4,897 5,569 25,150 25,200 0 2,029 3,762 4,433 0 2,882 4,887 5,558 25,200 25,250 0 2,021 3,751 4,423 0 2,874 4,876 5,548 25,250 25,300 0 2,013 3,741 4,412 0 2,866 4,866 5,537 25,300 25,350 0 2,005 3,730 4,402 0 2,858 4,855 5,526 25,350 25,400 0 1,997 3,720 4,391 0 2,850 4,844 5,516 25,400 25,450 0 1,989 3,709 4,381 0 2,842 4,834 5,505 25,450 25,500 0 1,981 3,699 4,370 0 2,834 4,823 5,495 25,500 25,550 0 1,973 3,688 4,360 0 2,826 4,813 5,484 25,550 25,600 0 1,965 3,678 4,349 0 2,818 4,802 5,474 25,600 25,650 0 1,957 3,667 4,339 0 2,810 4,792 5,463 25,650 25,700 0 1,949 3,657 4,328 0 2,802 4,781 5,453 25,700 25,750 0 1,941 3,646 4,318 0 2,794 4,771 5,442 25,750 25,800 0 1,933 3,636 4,307 0 2,786 4,760 5,432 25,800 25,850 0 1,925 3,625 4,297 0 2,778 4,750 5,421 25,850 25,900 0 1,917 3,615 4,286 0 2,770 4,739 5,411 25,900 25,950 0 1,909 3,604 4,276 0 2,762 4,729 5,400 25,950 26,000 0 1,901 3,593 4,265 0 2,754 4,718 5,390 26,000 26,050 0 1,893 3,583 4,254 0 2,746 4,708 5,379 26,050 26,100 0 1,885 3,572 4,244 0 2,738 4,697 5,369 26,100 26,150 0 1,877 3,562 4,233 0 2,730 4,686 5,358 26,150 26,200 0 1,869 3,551 4,223 0 2,722 4,676 5,347 26,200 26,250 0 1,861 3,541 4,212 0 2,714 4,665 5,337 26,250 26,300 0 1,853 3,530 4,202 0 2,706 4,655 5,326 26,300 26,350 0 1,845 3,520 4,191 0 2,698 4,644 5,316 26,350 26,400 0 1,837 3,509 4,181 0 2,690 4,634 5,305 26,400 26,450 0 1,829 3,499 4,170 0 2,682 4,623 5,295 26,450 26,500 0 1,821 3,488 4,160 0 2,674 4,613 5,284 26,500 26,550 0 1,813 3,478 4,149 0 2,666 4,602 5,274 26,550 26,600 0 1,805 3,467 4,139 0 2,658 4,592 5,263 26,600 26,650 0 1,797 3,457 4,128 0 2,650 4,581 5,253 26,650 26,700 0 1,789 3,446 4,118 0 2,642 4,571 5,242 26,700 26,750 0 1,781 3,436 4,107 0 2,634 4,560 5,232 26,750 26,800 0 1,773 3,425 4,097 0 2,626 4,550 5,221 26,800 26,850 0 1,765 3,414 4,086 0 2,618 4,539 5,211 26,850 26,900 0 1,757 3,404 4,075 0 2,610 4,529 5,200 26,900 26,950 0 1,749 3,393 4,065 0 2,602 4,518 5,190 26,950 27,000 0 1,741 3,383 4,054 0 2,594 4,507 5,179 27,000 27,050 0 1,733 3,372 4,044 0 2,586 4,497 5,168 27,050 27,100 0 1,725 3,362 4,033 0 2,578 4,486 5,158 27,100 27,150 0 1,717 3,351 4,023 0 2,570 4,476 5,147 27,150 27,200 0 1,709 3,341 4,012 0 2,562 4,465 5,137 27,200 27,250 0 1,701 3,330 4,002 0 2,554 4,455 5,126 27,250 27,300 0 1,693 3,320 3,991 0 2,546 4,444 5,116 27,300 27,350 0 1,685 3,309 3,981 0 2,538 4,434 5,105 27,350 27,400 0 1,677 3,299 3,970 0 2,531 4,423 5,095 27,400 27,450 0 1,669 3,288 3,960 0 2,523 4,413 5,084 27,450 27,500 0 1,661 3,278 3,949 0 2,515 4,402 5,074 27,500 27,550 0 1,653 3,267 3,939 0 2,507 4,392 5,063 27,550 27,600 0 1,645 3,257 3,928 0 2,499 4,381 5,053 27,600 27,650 0 1,637 3,246 3,917 0 2,491 4,371 5,042 27,650 27,700 0 1,629 3,235 3,907 0 2,483 4,360 5,032 27,700 27,750 0 1,621 3,225 3,896 0 2,475 4,350 5,021 27,750 27,800 0 1,613 3,214 3,886 0 2,467 4,339 5,011 27,800 27,850 0 1,605 3,204 3,875 0 2,459 4,328 5,000 27,850 27,900 0 1,597 3,193 3,865 0 2,451 4,318 4,989 27,900 27,950 0 1,589 3,183 3,854 0 2,443 4,307 4,979 27,950 28,000 0 1,581 3,172 3,844 0 2,435 4,297 4,968 28,000 28,050 0 1,573 3,162 3,833 0 2,427 4,286 4,958 28,050 28,100 0 1,565 3,151 3,823 0 2,419 4,276 4,947 28,100 28,150 0 1,557 3,141 3,812 0 2,411 4,265 4,937 28,150 28,200 0 1,549 3,130 3,802 0 2,403 4,255 4,926 28,200 28,250 0 1,541 3,120 3,791 0 2,395 4,244 4,916 28,250 28,300 0 1,533 3,109 3,781 0 2,387 4,234 4,905 28,300 28,350 0 1,525 3,099 3,770 0 2,379 4,223 4,895 28,350 28,400 0 1,517 3,088 3,760 0 2,371 4,213 4,884 28,400 28,450 0 1,509 3,078 3,749 0 2,363 4,202 4,874 28,450 28,500 0 1,501 3,067 3,738 0 2,355 4,192 4,863 28,500 28,550 0 1,493 3,056 3,728 0 2,347 4,181 4,853 28,550 28,600 0 1,485 3,046 3,717 0 2,339 4,171 4,842 28,600 28,650 0 1,477 3,035 3,707 0 2,331 4,160 4,831 28,650 28,700 0 1,469 3,025 3,696 0 2,323 4,149 4,821 28,700 28,750 0 1,461 3,014 3,686 0 2,315 4,139 4,810 28,750 28,800 0 1,453 3,004 3,675 0 2,307 4,128 4,800 28,800 28,850 0 1,445 2,993 3,665 0 2,299 4,118 4,789 28,850 28,900 0 1,437 2,983 3,654 0 2,291 4,107 4,779 28,900 28,950 0 1,429 2,972 3,644 0 2,283 4,097 4,768 28,950 29,000 0 1,421 2,962 3,633 0 2,275 4,086 4,758 29,000 29,050 0 1,413 2,951 3,623 0 2,267 4,076 4,747 29,050 29,100 0 1,406 2,941 3,612 0 2,259 4,065 4,737 29,100 29,150 0 1,398 2,930 3,602 0 2,251 4,055 4,726 29,150 29,200 0 1,390 2,920 3,591 0 2,243 4,044 4,716 29,200 29,250 0 1,382 2,909 3,581 0 2,235 4,034 4,705 29,250 29,300 0 1,374 2,899 3,570 0 2,227 4,023 4,695 29,300 29,350 0 1,366 2,888 3,559 0 2,219 4,013 4,684 29,350 29,400 0 1,358 2,877 3,549 0 2,211 4,002 4,674 29,400 29,450 0 1,350 2,867 3,538 0 2,203 3,992 4,663 29,450 29,500 0 1,342 2,856 3,528 0 2,195 3,981 4,652 29,500 29,550 0 1,334 2,846 3,517 0 2,187 3,970 4,642 29,550 29,600 0 1,326 2,835 3,507 0 2,179 3,960 4,631 29,600 29,650 0 1,318 2,825 3,496 0 2,171 3,949 4,621 29,650 29,700 0 1,310 2,814 3,486 0 2,163 3,939 4,610 29,700 29,750 0 1,302 2,804 3,475 0 2,155 3,928 4,600 29,750 29,800 0 1,294 2,793 3,465 0 2,147 3,918 4,589 29,800 29,850 0 1,286 2,783 3,454 0 2,139 3,907 4,579 29,850 29,900 0 1,278 2,772 3,444 0 2,131 3,897 4,568 29,900 29,950 0 1,270 2,762 3,433 0 2,123 3,886 4,558 29,950 30,000 0 1,262 2,751 3,423 0 2,115 3,876 4,547 30,000 30,050 0 1,254 2,741 3,412 0 2,107 3,865 4,537 30,050 30,100 0 1,246 2,730 3,402 0 2,099 3,855 4,526 30,100 30,150 0 1,238 2,719 3,391 0 2,091 3,844 4,516 30,150 30,200 0 1,230 2,709 3,380 0 2,083 3,834 4,505 30,200 30,250 0 1,222 2,698 3,370 0 2,075 3,823 4,495 30,250 30,300 0 1,214 2,688 3,359 0 2,067 3,813 4,484 30,300 30,350 0 1,206 2,677 3,349 0 2,059 3,802 4,473 30,350 30,400 0 1,198 2,667 3,338 0 2,051 3,791 4,463 30,400 30,450 0 1,190 2,656 3,328 0 2,043 3,781 4,452 30,450 30,500 0 1,182 2,646 3,317 0 2,035 3,770 4,442 30,500 30,550 0 1,174 2,635 3,307 0 2,027 3,760 4,431 30,550 30,600 0 1,166 2,625 3,296 0 2,019 3,749 4,421 30,600 30,650 0 1,158 2,614 3,286 0 2,011 3,739 4,410 30,650 30,700 0 1,150 2,604 3,275 0 2,003 3,728 4,400 30,700 30,750 0 1,142 2,593 3,265 0 1,995 3,718 4,389 30,750 30,800 0 1,134 2,583 3,254 0 1,987 3,707 4,379 30,800 30,850 0 1,126 2,572 3,244 0 1,979 3,697 4,368 30,850 30,900 0 1,118 2,562 3,233 0 1,971 3,686 4,358 30,900 30,950 0 1,110 2,551 3,223 0 1,963 3,676 4,347 30,950 31,000 0 1,102 2,540 3,212 0 1,955 3,665 4,337 31,000 31,050 0 1,094 2,530 3,201 0 1,947 3,655 4,326 31,050 31,100 0 1,086 2,519 3,191 0 1,939 3,644 4,316 31,100 31,150 0 1,078 2,509 3,180 0 1,931 3,633 4,305 31,150 31,200 0 1,070 2,498 3,170 0 1,923 3,623 4,294 31,200 31,250 0 1,062 2,488 3,159 0 1,915 3,612 4,284 31,250 31,300 0 1,054 2,477 3,149 0 1,907 3,602 4,273 31,300 31,350 0 1,046 2,467 3,138 0 1,899 3,591 4,263 31,350 31,400 0 1,038 2,456 3,128 0 1,891 3,581 4,252 31,400 31,450 0 1,030 2,446 3,117 0 1,883 3,570 4,242 31,450 31,500 0 1,022 2,435 3,107 0 1,875 3,560 4,231 31,500 31,550 0 1,014 2,425 3,096 0 1,867 3,549 4,221 31,550 31,600 0 1,006 2,414 3,086 0 1,859 3,539 4,210 31,600 31,650 0 998 2,404 3,075 0 1,851 3,528 4,200 31,650 31,700 0 990 2,393 3,065 0 1,843 3,518 4,189 31,700 31,750 0 982 2,383 3,054 0 1,835 3,507 4,179 31,750 31,800 0 974 2,372 3,044 0 1,827 3,497 4,168 31,800 31,850 0 966 2,361 3,033 0 1,819 3,486 4,158 31,850 31,900 0 958 2,351 3,022 0 1,811 3,476 4,147 31,900 31,950 0 950 2,340 3,012 0 1,803 3,465 4,137 31,950 32,000 0 942 2,330 3,001 0 1,795 3,454 4,126 32,000 32,050 0 934 2,319 2,991 0 1,787 3,444 4,115 32,050 32,100 0 926 2,309 2,980 0 1,779 3,433 4,105 32,100 32,150 0 918 2,298 2,970 0 1,771 3,423 4,094 32,150 32,200 0 910 2,288 2,959 0 1,763 3,412 4,084 32,200 32,250 0 902 2,277 2,949 0 1,755 3,402 4,073 32,250 32,300 0 894 2,267 2,938 0 1,747 3,391 4,063 32,300 32,350 0 886 2,256 2,928 0 1,739 3,381 4,052 32,350 32,400 0 878 2,246 2,917 0 1,732 3,370 4,042 32,400 32,450 0 870 2,235 2,907 0 1,724 3,360 4,031 32,450 32,500 0 862 2,225 2,896 0 1,716 3,349 4,021 32,500 32,550 0 854 2,214 2,886 0 1,708 3,339 4,010 32,550 32,600 0 846 2,204 2,875 0 1,700 3,328 4,000 32,600 32,650 0 838 2,193 2,864 0 1,692 3,318 3,989 32,650 32,700 0 830 2,182 2,854 0 1,684 3,307 3,979 32,700 32,750 0 822 2,172 2,843 0 1,676 3,297 3,968 32,750 32,800 0 814 2,161 2,833 0 1,668 3,286 3,958 32,800 32,850 0 806 2,151 2,822 0 1,660 3,275 3,947 32,850 32,900 0 798 2,140 2,812 0 1,652 3,265 3,936 32,900 32,950 0 790 2,130 2,801 0 1,644 3,254 3,926 32,950 33,000 0 782 2,119 2,791 0 1,636 3,244 3,915 33,000 33,050 0 774 2,109 2,780 0 1,628 3,233 3,905 33,050 33,100 0 766 2,098 2,770 0 1,620 3,223 3,894 33,100 33,150 0 758 2,088 2,759 0 1,612 3,212 3,884 33,150 33,200 0 750 2,077 2,749 0 1,604 3,202 3,873 33,200 33,250 0 742 2,067 2,738 0 1,596 3,191 3,863 33,250 33,300 0 734 2,056 2,728 0 1,588 3,181 3,852 33,300 33,350 0 726 2,046 2,717 0 1,580 3,170 3,842 33,350 33,400 0 718 2,035 2,707 0 1,572 3,160 3,831 33,400 33,450 0 710 2,025 2,696 0 1,564 3,149 3,821 33,450 33,500 0 702 2,014 2,685 0 1,556 3,139 3,810 33,500 33,550 0 694 2,003 2,675 0 1,548 3,128 3,800 33,550 33,600 0 686 1,993 2,664 0 1,540 3,118 3,789 33,600 33,650 0 678 1,982 2,654 0 1,532 3,107 3,778 33,650 33,700 0 670 1,972 2,643 0 1,524 3,096 3,768 33,700 33,750 0 662 1,961 2,633 0 1,516 3,086 3,757 33,750 33,800 0 654 1,951 2,622 0 1,508 3,075 3,747 33,800 33,850 0 646 1,940 2,612 0 1,500 3,065 3,736 33,850 33,900 0 638 1,930 2,601 0 1,492 3,054 3,726 33,900 33,950 0 630 1,919 2,591 0 1,484 3,044 3,715 33,950 34,000 0 622 1,909 2,580 0 1,476 3,033 3,705 34,000 34,050 0 614 1,898 2,570 0 1,468 3,023 3,694 34,050 34,100 0 607 1,888 2,559 0 1,460 3,012 3,684 34,100 34,150 0 599 1,877 2,549 0 1,452 3,002 3,673 34,150 34,200 0 591 1,867 2,538 0 1,444 2,991 3,663 34,200 34,250 0 583 1,856 2,528 0 1,436 2,981 3,652 34,250 34,300 0 575 1,846 2,517 0 1,428 2,970 3,642 34,300 34,350 0 567 1,835 2,506 0 1,420 2,960 3,631 34,350 34,400 0 559 1,824 2,496 0 1,412 2,949 3,621 34,400 34,450 0 551 1,814 2,485 0 1,404 2,939 3,610 34,450 34,500 0 543 1,803 2,475 0 1,396 2,928 3,599 34,500 34,550 0 535 1,793 2,464 0 1,388 2,917 3,589 34,550 34,600 0 527 1,782 2,454 0 1,380 2,907 3,578 34,600 34,650 0 519 1,772 2,443 0 1,372 2,896 3,568 34,650 34,700 0 511 1,761 2,433 0 1,364 2,886 3,557 34,700 34,750 0 503 1,751 2,422 0 1,356 2,875 3,547 34,750 34,800 0 495 1,740 2,412 0 1,348 2,865 3,536 34,800 34,850 0 487 1,730 2,401 0 1,340 2,854 3,526 34,850 34,900 0 479 1,719 2,391 0 1,332 2,844 3,515 34,900 34,950 0 471 1,709 2,380 0 1,324 2,833 3,505 34,950 35,000 0 463 1,698 2,370 0 1,316 2,823 3,494 35,000 35,050 0 455 1,688 2,359 0 1,308 2,812 3,484 35,050 35,100 0 447 1,677 2,349 0 1,300 2,802 3,473 35,100 35,150 0 439 1,666 2,338 0 1,292 2,791 3,463 35,150 35,200 0 431 1,656 2,327 0 1,284 2,781 3,452 35,200 35,250 0 423 1,645 2,317 0 1,276 2,770 3,442 35,250 35,300 0 415 1,635 2,306 0 1,268 2,760 3,431 35,300 35,350 0 407 1,624 2,296 0 1,260 2,749 3,420 35,350 35,400 0 399 1,614 2,285 0 1,252 2,738 3,410 35,400 35,450 0 391 1,603 2,275 0 1,244 2,728 3,399 35,450 35,500 0 383 1,593 2,264 0 1,236 2,717 3,389 35,500 35,550 0 375 1,582 2,254 0 1,228 2,707 3,378 35,550 35,600 0 367 1,572 2,243 0 1,220 2,696 3,368 35,600 35,650 0 359 1,561 2,233 0 1,212 2,686 3,357 35,650 35,700 0 351 1,551 2,222 0 1,204 2,675 3,347 35,700 35,750 0 343 1,540 2,212 0 1,196 2,665 3,336 35,750 35,800 0 335 1,530 2,201 0 1,188 2,654 3,326 35,800 35,850 0 327 1,519 2,191 0 1,180 2,644 3,315 35,850 35,900 0 319 1,509 2,180 0 1,172 2,633 3,305 35,900 35,950 0 311 1,498 2,170 0 1,164 2,623 3,294 35,950 36,000 0 303 1,487 2,159 0 1,156 2,612 3,284 36,000 36,050 0 295 1,477 2,148 0 1,148 2,602 3,273 36,050 36,100 0 287 1,466 2,138 0 1,140 2,591 3,263 36,100 36,150 0 279 1,456 2,127 0 1,132 2,580 3,252 36,150 36,200 0 271 1,445 2,117 0 1,124 2,570 3,241 36,200 36,250 0 263 1,435 2,106 0 1,116 2,559 3,231 36,250 36,300 0 255 1,424 2,096 0 1,108 2,549 3,220 36,300 36,350 0 247 1,414 2,085 0 1,100 2,538 3,210 36,350 36,400 0 239 1,403 2,075 0 1,092 2,528 3,199 36,400 36,450 0 231 1,393 2,064 0 1,084 2,517 3,189 36,450 36,500 0 223 1,382 2,054 0 1,076 2,507 3,178 36,500 36,550 0 215 1,372 2,043 0 1,068 2,496 3,168 36,550 36,600 0 207 1,361 2,033 0 1,060 2,486 3,157 36,600 36,650 0 199 1,351 2,022 0 1,052 2,475 3,147 36,650 36,700 0 191 1,340 2,012 0 1,044 2,465 3,136 36,700 36,750 0 183 1,330 2,001 0 1,036 2,454 3,126 36,750 36,800 0 175 1,319 1,991 0 1,028 2,444 3,115 36,800 36,850 0 167 1,308 1,980 0 1,020 2,433 3,105 36,850 36,900 0 159 1,298 1,969 0 1,012 2,423 3,094 36,900 36,950 0 151 1,287 1,959 0 1,004 2,412 3,084 36,950 37,000 0 143 1,277 1,948 0 996 2,401 3,073 37,000 37,050 0 135 1,266 1,938 0 988 2,391 3,062 37,050 37,100 0 127 1,256 1,927 0 980 2,380 3,052 37,100 37,150 0 119 1,245 1,917 0 972 2,370 3,041 37,150 37,200 0 111 1,235 1,906 0 964 2,359 3,031 37,200 37,250 0 103 1,224 1,896 0 956 2,349 3,020 37,250 37,300 0 95 1,214 1,885 0 948 2,338 3,010 37,300 37,350 0 87 1,203 1,875 0 940 2,328 2,999 37,350 37,400 0 79 1,193 1,864 0 933 2,317 2,989 37,400 37,450 0 71 1,182 1,854 0 925 2,307 2,978 37,450 37,500 0 63 1,172 1,843 0 917 2,296 2,968 37,500 37,550 0 55 1,161 1,833 0 909 2,286 2,957 37,550 37,600 0 47 1,151 1,822 0 901 2,275 2,947 37,600 37,650 0 39 1,140 1,811 0 893 2,265 2,936 37,650 37,700 0 31 1,129 1,801 0 885 2,254 2,926 37,700 37,750 0 23 1,119 1,790 0 877 2,244 2,915 37,750 37,800 0 15 1,108 1,780 0 869 2,233 2,905 37,800 37,850 0 7 1,098 1,769 0 861 2,222 2,894 37,850 37,900 0 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $37,850 pero menos de $37,870 y usted tiene un hijo calificado, su crédito es $2. Irs tax form 1120 for 2012  Si la cantidad que busca de su hoja de trabajo es $37,870 o más y usted tiene un hijo calificado, usted no puede reclamar el crédito. Irs tax form 1120 for 2012 1,087 1,759 0 853 2,212 2,883 37,900 37,950 0 0 1,077 1,748 0 845 2,201 2,873 37,950 38,000 0 0 1,066 1,738 0 837 2,191 2,862 38,000 38,050 0 0 1,056 1,727 0 829 2,180 2,852 38,050 38,100 0 0 1,045 1,717 0 821 2,170 2,841 38,100 38,150 0 0 1,035 1,706 0 813 2,159 2,831 38,150 38,200 0 0 1,024 1,696 0 805 2,149 2,820 38,200 38,250 0 0 1,014 1,685 0 797 2,138 2,810 38,250 38,300 0 0 1,003 1,675 0 789 2,128 2,799 38,300 38,350 0 0 993 1,664 0 781 2,117 2,789 38,350 38,400 0 0 982 1,654 0 773 2,107 2,778 38,400 38,450 0 0 972 1,643 0 765 2,096 2,768 38,450 38,500 0 0 961 1,632 0 757 2,086 2,757 38,500 38,550 0 0 950 1,622 0 749 2,075 2,747 38,550 38,600 0 0 940 1,611 0 741 2,065 2,736 38,600 38,650 0 0 929 1,601 0 733 2,054 2,725 38,650 38,700 0 0 919 1,590 0 725 2,043 2,715 38,700 38,750 0 0 908 1,580 0 717 2,033 2,704 38,750 38,800 0 0 898 1,569 0 709 2,022 2,694 38,800 38,850 0 0 887 1,559 0 701 2,012 2,683 38,850 38,900 0 0 877 1,548 0 693 2,001 2,673 38,900 38,950 0 0 866 1,538 0 685 1,991 2,662 38,950 39,000 0 0 856 1,527 0 677 1,980 2,652 39,000 39,050 0 0 845 1,517 0 669 1,970 2,641 39,050 39,100 0 0 835 1,506 0 661 1,959 2,631 39,100 39,150 0 0 824 1,496 0 653 1,949 2,620 39,150 39,200 0 0 814 1,485 0 645 1,938 2,610 39,200 39,250 0 0 803 1,475 0 637 1,928 2,599 39,250 39,300 0 0 793 1,464 0 629 1,917 2,589 39,300 39,350 0 0 782 1,453 0 621 1,907 2,578 39,350 39,400 0 0 771 1,443 0 613 1,896 2,568 39,400 39,450 0 0 761 1,432 0 605 1,886 2,557 39,450 39,500 0 0 750 1,422 0 597 1,875 2,546 39,500 39,550 0 0 740 1,411 0 589 1,864 2,536 39,550 39,600 0 0 729 1,401 0 581 1,854 2,525 39,600 39,650 0 0 719 1,390 0 573 1,843 2,515 39,650 39,700 0 0 708 1,380 0 565 1,833 2,504 39,700 39,750 0 0 698 1,369 0 557 1,822 2,494 39,750 39,800 0 0 687 1,359 0 549 1,812 2,483 39,800 39,850 0 0 677 1,348 0 541 1,801 2,473 39,850 39,900 0 0 666 1,338 0 533 1,791 2,462 39,900 39,950 0 0 656 1,327 0 525 1,780 2,452 39,950 40,000 0 0 645 1,317 0 517 1,770 2,441 40,000 40,050 0 0 635 1,306 0 509 1,759 2,431 40,050 40,100 0 0 624 1,296 0 501 1,749 2,420 40,100 40,150 0 0 613 1,285 0 493 1,738 2,410 40,150 40,200 0 0 603 1,274 0 485 1,728 2,399 40,200 40,250 0 0 592 1,264 0 477 1,717 2,389 40,250 40,300 0 0 582 1,253 0 469 1,707 2,378 40,300 40,350 0 0 571 1,243 0 461 1,696 2,367 40,350 40,400 0 0 561 1,232 0 453 1,685 2,357 40,400 40,450 0 0 550 1,222 0 445 1,675 2,346 40,450 40,500 0 0 540 1,211 0 437 1,664 2,336 40,500 40,550 0 0 529 1,201 0 429 1,654 2,325 40,550 40,600 0 0 519 1,190 0 421 1,643 2,315 40,600 40,650 0 0 508 1,180 0 413 1,633 2,304 40,650 40,700 0 0 498 1,169 0 405 1,622 2,294 40,700 40,750 0 0 487 1,159 0 397 1,612 2,283 40,750 40,800 0 0 477 1,148 0 389 1,601 2,273 40,800 40,850 0 0 466 1,138 0 381 1,591 2,262 40,850 40,900 0 0 456 1,127 0 373 1,580 2,252 40,900 40,950 0 0 445 1,117 0 365 1,570 2,241 40,950 41,000 0 0 434 1,106 0 357 1,559 2,231 41,000 41,050 0 0 424 1,095 0 349 1,549 2,220 41,050 41,100 0 0 413 1,085 0 341 1,538 2,210 41,100 41,150 0 0 403 1,074 0 333 1,527 2,199 41,150 41,200 0 0 392 1,064 0 325 1,517 2,188 41,200 41,250 0 0 382 1,053 0 317 1,506 2,178 41,250 41,300 0 0 371 1,043 0 309 1,496 2,167 41,300 41,350 0 0 361 1,032 0 301 1,485 2,157 41,350 41,400 0 0 350 1,022 0 293 1,475 2,146 41,400 41,450 0 0 340 1,011 0 285 1,464 2,136 41,450 41,500 0 0 329 1,001 0 277 1,454 2,125 41,500 41,550 0 0 319 990 0 269 1,443 2,115 41,550 41,600 0 0 308 980 0 261 1,433 2,104 41,600 41,650 0 0 298 969 0 253 1,422 2,094 41,650 41,700 0 0 287 959 0 245 1,412 2,083 41,700 41,750 0 0 277 948 0 237 1,401 2,073 41,750 41,800 0 0 266 938 0 229 1,391 2,062 41,800 41,850 0 0 255 927 0 221 1,380 2,052 41,850 41,900 0 0 245 916 0 213 1,370 2,041 41,900 41,950 0 0 234 906 0 205 1,359 2,031 41,950 42,000 0 0 224 895 0 197 1,348 2,020 42,000 42,050 0 0 213 885 0 189 1,338 2,009 42,050 42,100 0 0 203 874 0 181 1,327 1,999 42,100 42,150 0 0 192 864 0 173 1,317 1,988 42,150 42,200 0 0 182 853 0 165 1,306 1,978 42,200 42,250 0 0 171 843 0 157 1,296 1,967 42,250 42,300 0 0 161 832 0 149 1,285 1,957 42,300 42,350 0 0 150 822 0 141 1,275 1,946 42,350 42,400 0 0 140 811 0 134 1,264 1,936 42,400 42,450 0 0 129 801 0 126 1,254 1,925 42,450 42,500 0 0 119 790 0 118 1,243 1,915 42,500 42,550 0 0 108 780 0 110 1,233 1,904 42,550 42,600 0 0 98 769 0 102 1,222 1,894 42,600 42,650 0 0 87 758 0 94 1,212 1,883 42,650 42,700 0 0 76 748 0 86 1,201 1,873 42,700 42,750 0 0 66 737 0 78 1,191 1,862 42,750 42,800 0 0 55 727 0 70 1,180 1,852 42,800 42,850 0 0 45 716 0 62 1,169 1,841 42,850 42,900 0 0 34 706 0 54 1,159 1,830 42,900 42,950 0 0 24 695 0 46 1,148 1,820 42,950 43,000 0 0 13 685 0 38 1,138 1,809 43,000 43,050 0 0 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $43,000 pero menos de $43,038 y usted tiene dos hijos calificados, su crédito es $4. Irs tax form 1120 for 2012  Si la cantidad que busca de su hoja de trabajo es $43,038 o más y usted tiene dos hijos calificados, usted no puede reclamar el crédito. Irs tax form 1120 for 2012 674 0 30 1,127 1,799 43,050 43,100 0 0 0 664 0 22 1,117 1,788 43,100 43,150 0 0 0 653 0 14 1,106 1,778 43,150 43,200 0 0 0 643 0 6 1,096 1,767 43,200 43,250 0 0 0 632 0 ** **Si la cantidad que busca de su hoja de trabajo es por lo mínimo $43,200 pero menos de $43,210 y usted tiene un hijo calificado, su crédito es $1. Irs tax form 1120 for 2012  Si la cantidad que busca de su hoja de trabajo es $43,210 o más y usted tiene un hijo calificado, usted no puede reclamar el crédito. Irs tax form 1120 for 2012 1,085 1,757 43,250 43,300 0 0 0 622 0 0 1,075 1,746 43,300 43,350 0 0 0 611 0 0 1,064 1,736 43,350 43,400 0 0 0 601 0 0 1,054 1,725 43,400 43,450 0 0 0 590 0 0 1,043 1,715 43,450 43,500 0 0 0 579 0 0 1,033 1,704 43,500 43,550 0 0 0 569 0 0 1,022 1,694 43,550 43,600 0 0 0 558 0 0 1,012 1,683 43,600 43,650 0 0 0 548 0 0 1,001 1,672 43,650 43,700 0 0 0 537 0 0 990 1,662 43,700 43,750 0 0 0 527 0 0 980 1,651 43,750 43,800 0 0 0 516 0 0 969 1,641 43,800 43,850 0 0 0 506 0 0 959 1,630 43,850 43,900 0 0 0 495 0 0 948 1,620 43,900 43,950 0 0 0 485 0 0 938 1,609 43,950 44,000 0 0 0 474 0 0 927 1,599 44,000 44,050 0 0 0 464 0 0 917 1,588 44,050 44,100 0 0 0 453 0 0 906 1,578 44,100 44,150 0 0 0 443 0 0 896 1,567 44,150 44,200 0 0 0 432 0 0 885 1,557 44,200 44,250 0 0 0 422 0 0 875 1,546 44,250 44,300 0 0 0 411 0 0 864 1,536 44,300 44,350 0 0 0 400 0 0 854 1,525 44,350 44,400 0 0 0 390 0 0 843 1,515 44,400 44,450 0 0 0 379 0 0 833 1,504 44,450 44,500 0 0 0 369 0 0 822 1,493 44,500 44,550 0 0 0 358 0 0 811 1,483 44,550 44,600 0 0 0 348 0 0 801 1,472 44,600 44,650 0 0 0 337 0 0 790 1,462 44,650 44,700 0 0 0 327 0 0 780 1,451 44,700 44,750 0 0 0 316 0 0 769 1,441 44,750 44,800 0 0 0 306 0 0 759 1,430 44,800 44,850 0 0 0 295 0 0 748 1,420 44,850 44,900 0 0 0 285 0 0 738 1,409 44,900 44,950 0 0 0 274 0 0 727 1,399 44,950 45,000 0 0 0 264 0 0 717 1,388 45,000 45,050 0 0 0 253 0 0 706 1,378 45,050 45,100 0 0 0 243 0 0 696 1,367 45,100 45,150 0 0 0 232 0 0 685 1,357 45,150 45,200 0 0 0 221 0 0 675 1,346 45,200 45,250 0 0 0 211 0 0 664 1,336 45,250 45,300 0 0 0 200 0 0 654 1,325 45,300 45,350 0 0 0 190 0 0 643 1,314 45,350 45,400 0 0 0 179 0 0 632 1,304 45,400 45,450 0 0 0 169 0 0 622 1,293 45,450 45,500 0 0 0 158 0 0 611 1,283 45,500 45,550 0 0 0 148 0 0 601 1,272 45,550 45,600 0 0 0 137 0 0 590 1,262 45,600 45,650 0 0 0 127 0 0 580 1,251 45,650 45,700 0 0 0 116 0 0 569 1,241 45,700 45,750 0 0 0 106 0 0 559 1,230 45,750 45,800 0 0 0 95 0 0 548 1,220 45,800 45,850 0 0 0 85 0 0 538 1,209 45,850 45,900 0 0 0 74 0 0 527 1,199 45,900 45,950 0 0 0 64 0 0 517 1,188 45,950 46,000 0 0 0 53 0 0 506 1,178 46,000 46,050 0 0 0 42 0 0 496 1,167 46,050 46,100 0 0 0 32 0 0 485 1,157 46,100 46,150 0 0 0 21 0 0 474 1,146 46,150 46,200 0 0 0 11 0 0 464 1,135 46,200 46,250 0 0 0 * * Si la cantidad que busca de su hoja de trabajo es por lo mínimo $46,200 pero menos de $46,227 y usted tiene tres hijos calificados, su crédito es $3. Irs tax form 1120 for 2012  Si la cantidad que busca de su hoja de trabajo es $46,227 o más y usted tiene tres hijos calificados, usted no puede reclamar el crédito. Irs tax form 1120 for 2012 0 0 453 1,125 46,250 46,300 0 0 0 0 0 0 443 1,114 46,300 46,350 0 0 0 0 0 0 432 1,104 46,350 46,400 0 0 0 0 0 0 422 1,093 46,400 46,450 0 0 0 0 0 0 411 1,083 46,450 46,500 0 0 0 0 0 0 401 1,072 46,500 46,550 0 0 0 0 0 0 390 1,062 46,550 46,600 0 0 0 0 0 0 380 1,051 46,600 46,650 0 0 0 0 0 0 369 1,041 46,650 46,700 0 0 0 0 0 0 359 1,030 46,700 46,750 0 0 0 0 0 0 348 1,020 46,750 46,800 0 0 0 0 0 0 338 1,009 46,800 46,850 0 0 0 0 0 0 327 999 46,850 46,900 0 0 0 0 0 0 317 988 46,900 46,950 0 0 0 0 0 0 306 978 46,950 47,000 0 0 0 0 0 0 295 967 47,000 47,050 0 0 0 0 0 0 285 956 47,050 47,100 0 0 0 0 0 0 274 946 47,100 47,150 0 0 0 0 0 0 264 935 47,150 47,200 0 0 0 0 0 0 253 925 47,200 47,250 0 0 0 0 0 0 243 914 47,250 47,300 0 0 0 0 0 0 232 904 47,300 47,350 0 0 0 0 0 0 222 893 47,350 47,400 0 0 0 0 0 0 211 883 47,400 47,450 0 0 0 0 0 0 201 872 47,450 47,500 0 0 0 0 0 0 190 862 47,500 47,550 0 0 0 0 0 0 180 851 47,550 47,600 0 0 0 0 0 0 169 841 47,600 47,650 0 0 0 0 0 0 159 830 47,650 47,700 0 0 0 0 0 0 148 820 47,700 47,750 0 0 0 0 0 0 138 809 47,750 47,800 0 0 0 0 0 0 127 799 47,800 47,850 0 0 0 0 0 0 116 788 47,850 47,900 0 0 0 0 0 0 106 777 47,900 47,950 0 0 0 0 0 0 95 767 47,950 48,000 0 0 0 0 0 0 85 756 48,000 48,050 0 0 0 0 0 0 74 746 48,050 48,100 0 0 0 0 0 0 64 735 48,100 48,150 0 0 0 0 0 0 53 725 48,150 48,200 0 0 0 0 0 0 43 714 48,200 48,250 0 0 0 0 0 0 32 704 48,250 48,300 0 0 0 0 0 0 22 693 48,300 48,350 0 0 0 0 0 0 11 683 48,350 48,400 0 0 0 0 0 0 ** **Si la cantidad que busca de su hoja de trabajo es por lo mínimo $48,350 pero menos de $48,378 y usted tiene dos hijos calificados, su crédito es $3. Irs tax form 1120 for 2012  Si la cantidad que busca de su hoja de trabajo es $48,378 o más y usted tiene dos hijos calificados, usted no puede reclamar el crédito. Irs tax form 1120 for 2012 672 48,400 48,450 0 0 0 0 0 0 0 662 48,450 48,500 0 0 0 0 0 0 0 651 48,500 48,550 0 0 0 0 0 0 0 641 48,550 48,600 0 0 0 0 0 0 0 630 48,600 48,650 0 0 0 0 0 0 0 619 48,650 48,700 0 0 0 0 0 0 0 609 48,700 48,750 0 0 0 0 0 0 0 598 48,750 48,800 0 0 0 0 0 0 0 588 48,800 48,850 0 0 0 0 0 0 0 577 48,850 48,900 0 0 0 0 0 0 0 567 48,900 48,950 0 0 0 0 0 0 0 556 48,950 49,000 0 0 0 0 0 0 0 546 49,000 49,050 0 0 0 0 0 0 0 535 49,050 49,100 0 0 0 0 0 0 0 525 49,100 49,150 0 0 0 0 0 0 0 514 49,150 49,200 0 0 0 0 0 0 0 504 49,200 49,250 0 0 0 0 0 0 0 493 49,250 49,300 0 0 0 0 0 0 0 483 49,300 49,350 0 0 0 0 0 0 0 472 49,350 49,400 0 0 0 0 0 0 0 462 49,400 49,450 0 0 0 0 0 0 0 451 49,450 49,500 0 0 0 0 0 0 0 440 49,500 49,550 0 0 0 0 0 0 0 430 49,550 49,600 0 0 0 0 0 0 0 419 49,600 49,650 0 0 0 0 0 0 0 409 49,650 49,700 0 0 0 0 0 0 0 398 49,700 49,750 0 0 0 0 0 0 0 388 49,750 49,800 0 0 0 0 0 0 0 377 49,800 49,850 0 0 0 0 0 0 0 367 49,850 49,900 0 0 0 0 0 0 0 356 49,900 49,950 0 0 0 0 0 0 0 346 49,950 50,000 0 0 0 0 0 0 0 335 50,000 50,050 0 0 0 0 0 0 0 325 50,050 50,100 0 0 0 0 0 0 0 314 50,100 50,150 0 0 0 0 0 0 0 304 50,150 50,200 0 0 0 0 0 0 0 293 50,200 50,250 0 0 0 0 0 0 0 283 50,250 50,300 0 0 0 0 0 0 0 272 50,300 50,350 0 0 0 0 0 0 0 261 50,350 50,400 0 0 0 0 0 0 0 251 50,400 50,450 0 0 0 0 0 0 0 240 50,450 50,500 0 0 0 0 0 0 0 230 50,500 50,550 0 0 0 0 0 0 0 219 50,550 50,600 0 0 0 0 0 0 0 209 50,600 50,650 0 0 0 0 0 0 0 198 50,650 50,700 0 0 0 0 0 0 0 188 50,700 50,750 0 0 0 0 0 0 0 177 50,750 50,800 0 0 0 0 0 0 0 167 50,800 50,850 0 0 0 0 0 0 0 156 50,850 50,900 0 0 0 0 0 0 0 146 50,900 50,950 0 0 0 0 0 0 0 135 50,950 51,000 0 0 0 0 0 0 0 125 51,000 51,050 0 0 0 0 0 0 0 114 51,050 51,100 0 0 0 0 0 0 0 104 51,100 51,150 0 0 0 0 0 0 0 93 51,150 51,200 0 0 0 0 0 0 0 82 51,200 51,250 0 0 0 0 0 0 0 72 51,250 51,300 0 0 0 0 0 0 0 61 51,300 51,350 0 0 0 0 0 0 0 51 51,350 51,400 0 0 0 0 0 0 0 40 51,400 51,450 0 0 0 0 0 0 0 30 51,450 51,500 0 0 0 0 0 0 0 19 51,500 51,550 0 0 0 0 0 0 0 9 51,550 51,567 0 0 0 0 0 0 0 2                     Cómo Obtener Ayuda con los Impuestos Ya sea si necesita ayuda con un asunto tributario, si necesita que se le prepare su declaración de impuestos o si necesita obtener gratuitamente un formulario o publicación, obtenga la ayuda que necesite de la manera que le sea conveniente a usted. Irs tax form 1120 for 2012 Acceda a la Internet, utilice un teléfono inteligente (smartphone), llame o visite a una oficina del IRS o a un local de voluntarios certificados por el IRS cerca de usted. Irs tax form 1120 for 2012 Ayuda gratuita con la preparación de su declaración de impuestos. Irs tax form 1120 for 2012   Usted puede obtener ayuda gratuita para la preparación de la declaración de impuestos en todo el país con voluntarios certificados por el IRS. Irs tax form 1120 for 2012 El programa Volunteer Income Tax Assistance (Programa de Ayuda Voluntaria a los Contribuyentes o VITA, por sus siglas en inglés) ayuda a los contribuyentes de recursos bajos a medianos, los contribuyentes de edad avanzada, los contribuyentes discapacitados y los contribuyentes que tienen un dominio limitado del inglés. Irs tax form 1120 for 2012 El programa Tax Counseling for the Elderly (Programa de Asesoramiento para las Personas de Edad Avanzada o TCE, por sus siglas en inglés) ayuda a los contribuyentes de 60 años de edad o más con sus declaraciones de impuestos. Irs tax form 1120 for 2012 La mayoría de los locales VITA y TCE ofrecen la presentación electrónica gratuita y los voluntarios le informarán sobre los créditos y deducciones a los que quizás tenga derecho. Irs tax form 1120 for 2012 Además, algunos locales de VITA y TCE le proveen a los contribuyentes la oportunidad de preparar su declaración con la asistencia de un voluntario certificado por el IRS. Irs tax form 1120 for 2012 Para ubicar un local de ayuda VITA o TCE cerca de usted, puede utilizar el VITA Locator Tool (Recurso para ubicar locales VITA), disponible en inglés, en IRS. Irs tax form 1120 for 2012 gov, puede descargar la aplicación IRS2Go o puede llamar al 1-800-906-9887. Irs tax form 1120 for 2012   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). Irs tax form 1120 for 2012 Para ubicar el sitio del programa AARP Tax-Aide más cercano a usted, visite el sitio web de la AARP, www. Irs tax form 1120 for 2012 aarp. Irs tax form 1120 for 2012 org/money/taxaide, en inglés, o llame al 1-888-227-7669. Irs tax form 1120 for 2012 Para más información sobre estos programas, visite IRS. Irs tax form 1120 for 2012 gov e ingrese la palabra clave “VITA” en la casilla Search (Buscar). Irs tax form 1120 for 2012 Internet. Irs tax form 1120 for 2012    IRS. Irs tax form 1120 for 2012 gov y IRS2Go están listos cuando usted lo está –las 24 horas del día, los 7 días de la semana. Irs tax form 1120 for 2012    Descargue la aplicación gratuita IRS2Go de la tienda de aplicaciones iTunes o Google Play. Irs tax form 1120 for 2012 Utilice la aplicación para verificar el estado de su reembolso, pedir trasuntos (transcripciones) de su declaración de impuestos o su cuenta tributaria, ver el canal del IRS en YouTube, obtener noticias relacionadas con el IRS tan pronto se difundan al público, suscribirse a noticias actualizadas relacionadas con la temporada de presentación de declaraciones o consejos tributarios diarios y seguir las noticias que el IRS publica en Twitter, en @IRSnews, para obtener las noticias sobre los impuestos federales más recientes, incluyendo información acerca de cambios en la ley tributaria y programas importantes del IRS. Irs tax form 1120 for 2012 Revise el estado de su reembolso para el año 2013 utilizando ¿Dónde está mi reembolso?, en el sitio IRS. Irs tax form 1120 for 2012 gov. Irs tax form 1120 for 2012 O también puede acceder a la aplicación IRS2Go y pulsar sobre el enlace Refund Status (Estado de su reembolso), en inglés. Irs tax form 1120 for 2012 El IRS emite más de 9 de cada 10 reembolsos en menos de 21 días. Irs tax form 1120 for 2012 Al usar estas aplicaciones, puede comenzar a verificar el estado de su reembolso dentro de 24 horas después de que recibamos su declaración presentada electrónicamente o 4 semanas después de que envía la declaración en papel. Irs tax form 1120 for 2012 Se le proveerá una fecha específica de cuándo se le emitirá el reembolso a usted una vez el IRS tramite su declaración de impuestos y apruebe su reembolso. Irs tax form 1120 for 2012 El IRS actualiza la información en “¿Dónde está mi reembolso?” cada 24 horas, usualmente en la noche. Irs tax form 1120 for 2012 Por lo tanto, puede verificar su reembolso una vez al día; no es necesario que verifique varias veces al día. Irs tax form 1120 for 2012 Utilice el Interactive Tax Assistant (Asistente tributario interactivo), disponible en inglés, para buscar respuestas a sus preguntas relacionadas con los impuestos. Irs tax form 1120 for 2012 No necesita esperar en el teléfono ni hacer turno. Irs tax form 1120 for 2012 El asistente tributario interactivo está disponible las 24 horas del día, los 7 días de la semana, y le provee una variedad de información tributaria relacionada con la presentación de declaraciones, deducciones, créditos e ingresos. Irs tax form 1120 for 2012 Cuando llega a la pantalla que le muestra la respuesta, puede imprimir la entrevista en su totalidad y la respuesta final para sus archivos. Irs tax form 1120 for 2012 Se añaden nuevos temas regularmente. Irs tax form 1120 for 2012 Las respuestas que no pueda obtener a través del asistente tributario interactivo quizás las pueda obtener en Tax Trails (Caminos tributarios), disponible en inglés, que es uno de los temas tributarios que está disponible en IRS. Irs tax form 1120 for 2012 gov, el cual contiene información tributaria para personas físicas y negocios. Irs tax form 1120 for 2012 Además, también puede buscar el IRS Tax Map (Mapa tributario del IRS), en inglés, el cual incluye un índice de temas tributarios para contribuyentes internacionales. Irs tax form 1120 for 2012 Puede utilizar el Mapa tributario del IRS para buscar en las publicaciones y las instrucciones por tema o palabra clave. Irs tax form 1120 for 2012 El mapa tributario del IRS une los formularios y publicaciones del IRS dentro de un recurso de búsqueda y provee un punto de acceso a información sobre la ley tributaria por tema. Irs tax form 1120 for 2012 Si busca en el Mapa tributario del IRS, encontrará enlaces al material relacionado en las publicaciones, formularios e instrucciones, preguntas y respuestas y Temas Tributarios del IRS. Irs tax form 1120 for 2012 Comenzando con esta temporada de presentación, usted puede ver e imprimir inmediatamente de manera gratuita todas las 5 clases de trasuntos (transcripciones) de los impuestos federales para personas físicas (declaraciones de impuestos, resúmenes o trasuntos de las cuentas tributarias, estados de salarios e ingresos y verificación de que no se ha presentado una declaración de impuestos) usando Get Transcript (Obtener un trasunto), en inglés. Irs tax form 1120 for 2012 También, le puede solicitar al IRS que le envíe un trasunto de una declaración o de una cuenta a usted. Irs tax form 1120 for 2012 Si escoge la opción Tax Record (Archivo tributario), en inglés, en IRS2Go, la opción “Ordenar Transcripción” en IRS. Irs tax form 1120 for 2012 gov/espanol o la opción de llamar al 1-800-908-9946, sólo tendrá la opción de recibir su trasunto por medio del correo. Irs tax form 1120 for 2012 Los trasuntos de declaraciones de impuestos y de cuentas tributarias generalmente están disponibles para el año actual y los últimos tres años. Irs tax form 1120 for 2012 Averigüe si tiene derecho a reclamar el crédito tributario por ingreso del trabajo (EITC, por sus siglas en inglés) y estime la cantidad del crédito con el Asistente EIC, disponible en español. Irs tax form 1120 for 2012 Visite la sección Información sobre avisos del IRS para recibir respuestas a preguntas sobre un aviso o carta que recibió del IRS. Irs tax form 1120 for 2012 Si recibió el crédito para las personas que compran vivienda por primera vez, puede utilizar el recurso First Time Homebuyer Credit Account Look-up (Recurso para buscar la cuenta relacionada con el crédito para las personas que compran vivienda por primera vez), en inglés, para obtener información sobre sus reintegros y el saldo de su cuenta. Irs tax form 1120 for 2012 Revise el estado de su declaración enmendada utilizando ¿Dónde está mi declaración enmendada?. Irs tax form 1120 for 2012 Acceda a IRS. Irs tax form 1120 for 2012 gov/espanol e ingrese las palabras clave “Dónde está mi declaración enmendada” en la casilla Search (Buscar). Irs tax form 1120 for 2012 Por lo general, puede esperar que su declaración enmendada tome hasta 12 semanas en tramitarse a partir de la fecha en que la recibimos. Irs tax form 1120 for 2012 Puede tomar hasta 3 semanas desde la fecha en que nos envía la declaración enmendada para que se pueda ver que se recibió en nuestros sistemas. Irs tax form 1120 for 2012 Efectúe un pago utilizando una de las opciones seguras y convenientes de pago electrónico que están disponibles en IRS. Irs tax form 1120 for 2012 gov. Irs tax form 1120 for 2012 Si desea más información, seleccione la pestaña titulada Payment (Pago), desde la página principal IRS. Irs tax form 1120 for 2012 gov. Irs tax form 1120 for 2012 La información está disponible en inglés. Irs tax form 1120 for 2012 Averigüe si tiene derecho a establecer un arreglo de pagos y haga una Solicitud Electrónica para el Acuerdo de Pagos a Plazos, disponible en inglés, si adeuda más impuesto de lo que puede pagar hoy. Irs tax form 1120 for 2012 Calcule su retención de impuestos sobre los ingresos con la Calculadora de Retenciones, en IRS. Irs tax form 1120 for 2012 gov/espanol. Irs tax form 1120 for 2012 La puede utilizar si se le retuvo demasiado impuesto o si se le retuvo poco impuesto, si su situación personal ha cambiado, si está comenzando un nuevo trabajo o si usted simplemente desea saber si se le está reteniendo la cantidad correcta de impuestos. Irs tax form 1120 for 2012 Saber si usted está sujeto al impuesto mínimo alternativo, utilizando el Alternative Minimum Tax (AMT) Assistant (Asistente para el impuesto mínimo alternativo), en ingles, disponible en inglés en el sitio web lRS. Irs tax form 1120 for 2012 gov. Irs tax form 1120 for 2012 Solicite un PIN de Presentación Electrónica accediendo a IRS. Irs tax form 1120 for 2012 gov/espanol e ingresando las palabras clave “ PIN de presentación electrónica” en la casilla Search (Buscar). Irs tax form 1120 for 2012 Descargue formularios, instrucciones y publicaciones, incluidas algunas versiones accesibles de los mismos para personas con discapacidades. Irs tax form 1120 for 2012 Localice el Centro de Ayuda al Contribuyente que le quede más cercano utilizando la herramienta para la búsqueda de las oficinas locales del IRS, en IRS. Irs tax form 1120 for 2012 gov; o en IRS2Go, escoja la opción Contact Us (Comunicarse con nosotros) y luego local offices, en inglés. Irs tax form 1120 for 2012 Un empleado de esa oficina le puede contestar preguntas sobre su cuenta tributaria o ayudarle a establecer un plan de pagos. Irs tax form 1120 for 2012 Antes de visitar la oficina, verifique la herramienta para la búsqueda de las oficinas locales en IRS. Irs tax form 1120 for 2012 gov o la opción local offices, que se encuentra bajo la opción Contact Us, en IRS2Go para que verifique la dirección, el número telefónico, las horas de operación y los servicios que dicha oficina provee. Irs tax form 1120 for 2012 Si tiene una necesidad especial, tal como una discapacidad, puede solicitar una cita. Irs tax form 1120 for 2012 Llame al número telefónico local para la ofici