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Irs Tax Forms 2012 1040a

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Irs Tax Forms 2012 1040a

Irs tax forms 2012 1040a Index A Accrued leave payment Disability retirement and, Accrued leave payment. Irs tax forms 2012 1040a Assistance (see Tax help) C Care Dependent care benefits, Dependent Care Benefits Child and dependent care expenses, Child and Dependent Care Credit Compensation for permanent loss or disfigurement, Other Payments Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Damages, physical injury or sickness, Other Payments Dependent care assistance, Dependent Care Benefits Disability Pensions, Disability Pensions Disability benefits, no-fault car insurance policy, Other Payments Disability pensions, Disability Pensions E Exclusion from income Employer-provided dependent care benefits, Exclusion or deduction. Irs tax forms 2012 1040a F Form W-2 Dependent care benefits, Statement for employee. Irs tax forms 2012 1040a Free tax services, Free help with your tax return. Irs tax forms 2012 1040a H Help (see Tax help) I Impairment-related work expenses Definition, Impairment-related expenses defined. Irs tax forms 2012 1040a Impairment–related work expenses, Impairment-Related Work Expenses Income, Income Compensation for permanent loss or disfigurement, Other Payments Dependent care assistance, Dependent Care Benefits Disability pensions, Disability Pensions Long-term care insurance, Long-Term Care Insurance Military and government disability pensions, Military and Government Disability Pensions No-fault car insurance policy disability benefits, Other Payments Physical injury or sickness damages, Other Payments Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Irs tax forms 2012 1040a VA disability benefits, VA disability benefits. Irs tax forms 2012 1040a Welfare fund benefits, Other Payments Workers compensation, Other Payments Itemized deductions, Itemized Deductions Impairment-related work expenses, Impairment-Related Work Expenses Medical expenses, Medical Expenses L Long-term care insurance, Long-Term Care Insurance M Medical expenses, Medical Expenses Military and government disability pensions, Military and Government Disability Pensions N No-fault car insurance policy disability benefits, Other Payments P Pensions Disability pensions, Disability Pensions Physical injury or sickness damages, Other Payments Profit-sharing plan, Retirement and profit-sharing plans. Irs tax forms 2012 1040a Publications (see Tax help) S Social security and railroad retirement benefits, Social Security and Railroad Retirement Benefits Supplemental security income (SSI) payments, Supplemental security income (SSI) payments. Irs tax forms 2012 1040a T Tax credits, Tax Credits Child and dependent care credit, Child and Dependent Care Credit Credit for the elderly or the disabled, Credit for the Elderly or the Disabled Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help V VA disability benefits, VA disability benefits. Irs tax forms 2012 1040a W Welfare fund benefits, Other Payments Workers compensation, Other Payments Prev  Up     Home   More Online Publications
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SOI Tax Stats - Historical Data Tables

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All Historical tables are available in Microsoft Excel file format. 

Excel Viewer


Tables by Number:

1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12 (expanded version), 13 (expanded version), 14a, 14b, 15, 16 (expanded version), 17, 18, 19 , 20, 21, 22a, 22b, 23, 24.

 


Table Descriptions

Table 1.  Individual Income Tax Returns: Selected Income and Tax Items.

Table 2.  Individual Income and Tax Data, by State and Size of Adjusted Gross Income.

Table 3.  Number of Individual Income Tax Returns, Income, Exemptions and Deductions, Tax, and Average Tax, by Size of Adjusted Gross Income.

Table 4.  Comparison of Personal Income in the National Income and Product Accounts (NIPA) with Adjusted Gross Income (AGI).  (Discontinued)

Table 5.  Personal Income and Total Adjusted Gross Income Based on Individual Income Tax Returns per National Income and Product Accounts (NIPA).  (Discontinued)

Table 6.  Total Adjusted Gross Income Estimated from National Income and Product Accounts (NIPA) and as Reported on Individual Income Tax Returns per SOI.  (Discontinued)

Table 7.  Standard, Itemized, and Total Deductions Reported on Individual Income Tax Returns.

Table 8.  Personal Income per National Income and Product Accounts (NIPA), and Taxable Income and Individual Income Tax per SOI.

Table 9.  Number of Individual Income Tax Returns, by Type of Tax Settlement.

Table 10.  Nonfarm Sole Proprietorship Returns: Selected Income Statement Items for Specified Income.

Table 11.  Partnership Returns: Selected Balance Sheet and Income Statement Items for Specified Income Years.

Table 12.  Number of Business Income Tax Returns, by Size of Business for Income Years, 1990–2009. Expanded Version.

Table 13.  Corporation Income Tax Returns: Balance Sheet, Income Statement, and Tax Items for Income Years, 1990–2009. Expanded Version.

Table 14a.  Corporation Income Tax Returns: Selected Balance Sheet, Income Statement, and Tax Items, by Standard Industrial Classification (SIC) Industrial Division.

Table 14b.  Corporation Income Tax Returns: Selected Balance Sheet, Income Statement, and Tax Items, by North American Industry Classification System (NAICS) Industrial Sector.

Table 15.  Corporation Profits Before Tax per National Income and Product Accounts (NIPA) and per SOI, and Income Subject to Tax per SOI, Income Years 1960–2007.

Table 16.  Nonprofit Charitable Organization and Domestic Private Foundation Information Returns, and Exempt Organization Business Income Tax Returns: Selected Financial Data. Expanded Version.

Table 17.  Taxable Estate Tax Returns as a Percentage of Adult Deaths, Selected Years of Death, 1934–2008.

Table 18.  Treasury Department Gross Tax Collections: Amount Collected by Quarter and Fiscal Year. (Discontinued)

Table 19.  Internal Revenue Tax Refunds: Amount Refunded by Quarter and Fiscal Year. (Discontinued)

Table 20.  Federal Excise Taxes Reported to or Collected by the Internal Revenue Service, Alcohol and Tobacco Tax and Trade Bureau, and Customs Service, by Type of Excise Tax.

Table 21.  Selected Returns and Forms Filed or To Be Filed by Type During Specified Calendar Years.

Table 22a.  Taxpayers Receiving Assistance.

Table 22b.  IRS Assistance for Individual Taxpayers.

Appendix to Selected Historical and Other Data Tables

Table 23.  U.S. Individual Income Tax: Personal Exemptions and Lowest and Highest Bracket Tax Rates, and Tax Base for Regular Tax.

Table 24.  U.S. Corporation Income Tax: Tax Brackets and Rates.

 


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Page Last Reviewed or Updated: 19-Jun-2013

The Irs Tax Forms 2012 1040a

Irs tax forms 2012 1040a Publication 4492-A - Main Contents Table of Contents DefinitionsKansas Disaster Area Storms and Tornadoes Casualty and Theft Losses Replacement Period for Nonrecognition of Gain Net Operating Losses IRAs and Other Retirement PlansDefinitions Taxation of Qualified Recovery Assistance Distributions Repayment of Qualified Recovery Assistance Distributions How To Report Qualified Recovery Assistance Distributions Repayment of Qualified Distributions for the Purchase or Construction of a Main Home Loans From Qualified Plans Additional Tax Relief for BusinessesSpecial Depreciation Allowance Increased Section 179 Deduction Employee Retention Credit Demolition and Clean-up Costs Request for Copy or Transcript of Tax Return How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Irs tax forms 2012 1040a Definitions The following definitions are used throughout this publication. Irs tax forms 2012 1040a Kansas Disaster Area The Kansas disaster area covers the Kansas counties of Barton, Clay, Cloud, Comanche, Dickinson, Edwards, Ellsworth, Kiowa, Leavenworth, Lyon, McPherson, Osage, Osborne, Ottawa, Phillips, Pottawatomie, Pratt, Reno, Rice, Riley, Saline, Shawnee, Smith, and Stafford. Irs tax forms 2012 1040a Storms and Tornadoes The term “storms and tornadoes” as used in this publication, refers to the storms and tornadoes that began on May 4, 2007, and affected the Kansas disaster area (defined above). Irs tax forms 2012 1040a Casualty and Theft Losses The following paragraphs explain changes to casualty and theft losses that occurred in the Kansas disaster area. Irs tax forms 2012 1040a Limits on personal casualty or theft losses in the Kansas disaster area. Irs tax forms 2012 1040a   Losses of personal use property that arose in the Kansas disaster area after May 3, 2007, are not subject to the $100 or 10% of adjusted gross income limits. Irs tax forms 2012 1040a Qualifying losses include losses from casualties and thefts that arose in the disaster area and that were attributable to the storms and tornadoes. Irs tax forms 2012 1040a When to deduct the loss. Irs tax forms 2012 1040a   Casualty and theft losses are generally deductible only in the year the casualty occurred or the theft was discovered. Irs tax forms 2012 1040a However, the Kansas disaster area is a Presidentially declared disaster. Irs tax forms 2012 1040a Therefore, you could have elected to deduct losses from these storms and tornadoes on your tax return for the previous year. Irs tax forms 2012 1040a The deadline for making this election has expired. Irs tax forms 2012 1040a   The following special instructions explain how to complete your forms if you deduct the loss in 2007 or elected to deduct the loss in 2006. Irs tax forms 2012 1040a Special instructions for individuals who file Form 4684 to claim a Kansas disaster area casualty or theft loss for 2007 or are amending their 2006 return. Irs tax forms 2012 1040a   Individuals filing or amending their 2007 tax return or amending their 2006 tax return for casualty or theft losses that were attributable to the storms and tornadoes should enter “Kansas Disaster Area” at the top of Form 1040 or 1040X. Irs tax forms 2012 1040a They must also complete and attach the 2006 version of Form 4684 for either year and enter “Kansas Disaster Area” on the top and on the dotted line next to line 11 and enter -0- on line 11. Irs tax forms 2012 1040a Individuals filing or amending their 2007 tax return should cross out “2006” and enter “2007” at the top of Form 4684. Irs tax forms 2012 1040a They must also enter the amount from line 21 of that form on line 20 of Schedule A (Form 1040). Irs tax forms 2012 1040a Replacement Period for Nonrecognition of Gain Generally, an involuntary conversion occurs when property is damaged, destroyed, stolen, seized, requisitioned, or condemned, and you receive other property or money in payment, such as insurance or a condemnation award. Irs tax forms 2012 1040a Generally, you do not have to report a gain (if any) if you replace the property within 2 years (4 years for a main home in a Presidentially declared disaster area). Irs tax forms 2012 1040a However, for property that was involuntarily converted after May 3, 2007, as a result of the storms and tornadoes, a 5-year replacement period applies if substantially all of the use of the replacement property is in the Kansas disaster area. Irs tax forms 2012 1040a For more information, see the Instructions for Form 4684. Irs tax forms 2012 1040a Net Operating Losses Qualified recovery assistance loss. Irs tax forms 2012 1040a   Generally, you can carry a net operating loss (NOL) back to the 2 tax years before the NOL year. Irs tax forms 2012 1040a However, the portion of an NOL that is a qualified recovery assistance loss can be carried back to the 5 tax years before the NOL year. Irs tax forms 2012 1040a In addition, the 90% limit on the alternative tax NOL deduction (ATNOLD) does not apply to such portion of the ATNOLD. Irs tax forms 2012 1040a   A qualified recovery assistance loss is the smaller of: The excess of the NOL for the year over the specified liability loss for the year to which a 10-year carryback applies, or The total of the following deductions (to the extent they are taken into account in computing the NOL for the tax year): Qualified recovery assistance casualty loss (as defined below), Moving expenses paid or incurred after May 3, 2007, and before January 1, 2010, for the employment of an individual whose main home was in the Kansas disaster area before May 4, 2007, who was unable to remain in that home because of the storms and tornadoes, and whose main job location (after the move) is in the Kansas disaster area, Temporary housing expenses paid or incurred after May 3, 2007, and before January 1, 2010, to house employees of the taxpayer whose main job location is in the Kansas disaster area, Depreciation or amortization allowable for any qualified recovery assistance property (even if you elected not to claim the special recovery assistance depreciation allowance for such property) for the year placed in service, and Repair expenses (including expenses for the removal of debris) paid or incurred after May 3, 2007, and before January 1, 2010, for any damage from the storms and tornadoes to property located in the Kansas disaster area. Irs tax forms 2012 1040a Qualified recovery assistance casualty loss. Irs tax forms 2012 1040a   A qualified recovery assistance casualty loss is any deductible section 1231 loss of property located in the Kansas disaster area if the loss was caused by the storms and tornadoes. Irs tax forms 2012 1040a For this purpose, the amount of the loss is reduced by any recognized gain from an involuntary conversion caused by the storms and tornadoes of property located in the Kansas disaster area. Irs tax forms 2012 1040a Any such loss taken into account in figuring your qualified recovery assistance loss is not eligible for the election to be treated as having occurred in the previous tax year. Irs tax forms 2012 1040a Amended return. Irs tax forms 2012 1040a   If you have already filed your 2007 tax return and then carried your NOL back 2 years, you may file an amended return to carry back for 5 years your NOL attributable to a qualified recovery assistance loss. Irs tax forms 2012 1040a More information. Irs tax forms 2012 1040a    For more information on NOLs, see Publication 536. Irs tax forms 2012 1040a IRAs and Other Retirement Plans New rules provide for tax-favored withdrawals, repayments, and loans from certain retirement plans for individuals who suffered economic losses as a result of the storms and tornadoes. Irs tax forms 2012 1040a Definitions Qualified recovery assistance distribution. Irs tax forms 2012 1040a   Except as provided below, a qualified recovery assistance distribution is any distribution you received and designated as such from an eligible retirement plan if all of the following apply. Irs tax forms 2012 1040a The distribution was made after May 3, 2007, and before January 1, 2009. Irs tax forms 2012 1040a Your main home was located in the Kansas disaster area on May 4, 2007. Irs tax forms 2012 1040a You sustained an economic loss because of the storms and tornadoes. Irs tax forms 2012 1040a Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Irs tax forms 2012 1040a   If (1) through (3) above apply, you can generally designate any distribution (including periodic payments and required minimum distributions) from an eligible retirement plan as a qualified recovery assistance distribution, regardless of whether the distribution was made on account of the storms and tornadoes. Irs tax forms 2012 1040a Qualified recovery assistance distributions are permitted without regard to your need or the actual amount of your economic loss. Irs tax forms 2012 1040a   The total of your qualified recovery assistance distributions from all plans is limited to $100,000. Irs tax forms 2012 1040a If you have distributions in excess of $100,000 from more than one type of plan, such as a 401(k) plan and an IRA, you may allocate the $100,000 limit among the plans any way you choose. Irs tax forms 2012 1040a   A reduction or offset after May 3, 2007, of your account balance in an eligible retirement plan in order to repay a loan can also be designated as a qualified recovery assistance distribution. Irs tax forms 2012 1040a Eligible retirement plan. Irs tax forms 2012 1040a   An eligible retirement plan can be any of the following. Irs tax forms 2012 1040a A qualified pension, profit-sharing, or stock bonus plan (including a 401(k) plan). Irs tax forms 2012 1040a A qualified annuity plan. Irs tax forms 2012 1040a A tax-sheltered annuity contract. Irs tax forms 2012 1040a A governmental section 457 deferred compensation plan. Irs tax forms 2012 1040a A traditional, SEP, SIMPLE, or Roth IRA. Irs tax forms 2012 1040a Main home. Irs tax forms 2012 1040a   Generally, your main home is the home where you live most of the time. Irs tax forms 2012 1040a A temporary absence due to special circumstances, such as illness, education, business, military service, evacuation, or vacation, will not change your main home. Irs tax forms 2012 1040a Taxation of Qualified Recovery Assistance Distributions Qualified recovery assistance distributions are included in income in equal amounts over three years. Irs tax forms 2012 1040a However, if you elect, you can include the entire distribution in your income in the year it was received. Irs tax forms 2012 1040a Qualified recovery assistance distributions are not subject to the additional 10% tax (or the additional 25% tax for certain distributions from SIMPLE IRAs) on early distributions from qualified retirement plans (including IRAs). Irs tax forms 2012 1040a However, any distributions you receive in excess of the $100,000 qualified recovery assistance distribution limit may be subject to the additional tax on early distributions. Irs tax forms 2012 1040a For more information, see How To Report Qualified Recovery Assistance Distributions on page 4. Irs tax forms 2012 1040a Repayment of Qualified Recovery Assistance Distributions If you choose, you generally can repay any portion of a qualified recovery assistance distribution that is eligible for tax-free rollover treatment to an eligible retirement plan. Irs tax forms 2012 1040a Also, you can repay a qualified recovery assistance distribution made on account of a hardship from a retirement plan. Irs tax forms 2012 1040a However, see Exceptions below for qualified recovery assistance distributions you cannot repay. Irs tax forms 2012 1040a You have three years from the day after the date you received the distribution to make a repayment. Irs tax forms 2012 1040a Amounts that are repaid are treated as a qualified rollover and are not included in income. Irs tax forms 2012 1040a Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Irs tax forms 2012 1040a See Form 8915 for more information on how to report repayments. Irs tax forms 2012 1040a Exceptions. Irs tax forms 2012 1040a   You cannot repay the following types of distributions. Irs tax forms 2012 1040a Qualified recovery assistance distributions received as a beneficiary (other than a surviving spouse). Irs tax forms 2012 1040a Required minimum distributions. Irs tax forms 2012 1040a Periodic payments (other than from an IRA) that are for: A period of 10 years or more, Your life or life expectancy, or The joint lives or joint life expectancies of you and your beneficiary. Irs tax forms 2012 1040a How To Report Qualified Recovery Assistance Distributions You will need the following information to correctly report any 2007 or 2008 qualified recovery assistance distributions. Irs tax forms 2012 1040a 2007 Qualified Recovery Assistance Distributions If you received a distribution after May 3, 2007, from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Irs tax forms 2012 1040a See Qualified recovery assistance distribution on page 3. Irs tax forms 2012 1040a If you have not filed your 2007 income tax return, see Form 8915 and Form 8606 on this page to see how to complete these forms for any qualified recovery assistance distributions. Irs tax forms 2012 1040a Be sure to attach Form 8915 and Form 8606 (if required) to your 2007 income tax return. Irs tax forms 2012 1040a If you have filed your 2007 income tax return, you will need to amend your return to designate any distributions as qualified recovery assistance distributions. Irs tax forms 2012 1040a You can amend your 2007 income tax return by using Form 1040X. Irs tax forms 2012 1040a You will need to complete and attach Form 8915 and Form 8606 (if required) to your amended income tax return for any qualified recovery assistance distributions. Irs tax forms 2012 1040a See Form 8915 and Form 8606 on this page. Irs tax forms 2012 1040a Form 8915. Irs tax forms 2012 1040a   For a 2007 qualified recovery assistance distribution, complete the 2005 Form 8915, Qualified Hurricane Retirement Plan Distributions and Repayments. Irs tax forms 2012 1040a Before you complete the form, modify the form as follows. Irs tax forms 2012 1040a Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Irs tax forms 2012 1040a ” To the right of the title, cross out “2005” and enter “2007. Irs tax forms 2012 1040a ” In Part I, at the top of column (a), cross out “2005” and enter “2007. Irs tax forms 2012 1040a ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Irs tax forms 2012 1040a ” On lines 10 and 11, cross out “2005” and enter “2007. Irs tax forms 2012 1040a ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Irs tax forms 2012 1040a ” On line 12, cross out “hurricane” and enter “recovery assistance. Irs tax forms 2012 1040a ” On lines 13 and 14, cross out “line 15b” and “line 25b. Irs tax forms 2012 1040a ” On lines 18 and 19, cross out “2005” and enter “2007. Irs tax forms 2012 1040a ”   You can now complete Form 8915. Irs tax forms 2012 1040a For the instructions, use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions. Irs tax forms 2012 1040a See Example 1 on page 5 to see how to complete Form 8915. Irs tax forms 2012 1040a Form 8606. Irs tax forms 2012 1040a   For a 2007 qualified recovery assistance distribution, complete or amend the 2007 Form 8606, Nondeductible IRAs. Irs tax forms 2012 1040a Before you complete or amend the form, use the following additional instructions. Irs tax forms 2012 1040a Form 8606, Part I. Irs tax forms 2012 1040a    On line 6, subtract any repayments of qualified recovery assistance distributions from the amount you would otherwise enter on line 6. Irs tax forms 2012 1040a Do not enter an amount less than -0-. Irs tax forms 2012 1040a Include on line 7 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Irs tax forms 2012 1040a Complete line 15 as follows. Irs tax forms 2012 1040a If all of your distributions are qualified recovery assistance distributions, enter the amount from line 15 on Form 8915, line 13. Irs tax forms 2012 1040a Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Irs tax forms 2012 1040a If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 15 by a fraction. Irs tax forms 2012 1040a The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 7. Irs tax forms 2012 1040a Enter the result in the white space in the bottom margin of the form under line 15. Irs tax forms 2012 1040a To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 13. Irs tax forms 2012 1040a Then, subtract this amount from the amount on line 15 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Irs tax forms 2012 1040a Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Irs tax forms 2012 1040a To the left of this amount, enter “Other distributions. Irs tax forms 2012 1040a ” Form 8606, Part III. Irs tax forms 2012 1040a    Include on line 19 the amount of any qualified recovery assistance distributions that you received even if they were later repaid. Irs tax forms 2012 1040a Complete line 25 as follows. Irs tax forms 2012 1040a If all of your distributions are qualified recovery assistance distributions, enter the amount from line 25 on Form 8915, line 14. Irs tax forms 2012 1040a Do not enter this amount on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Irs tax forms 2012 1040a If you have qualified recovery assistance distributions as well as other distributions, you will need to multiply the amount on line 25 by a fraction. Irs tax forms 2012 1040a The numerator of the fraction is your total qualified recovery assistance distributions and the denominator is the amount from Form 8606, line 21. Irs tax forms 2012 1040a Enter the result in the white space in the bottom margin of the form under line 25. Irs tax forms 2012 1040a To the left of this amount, enter “Qualified recovery assistance distributions” and also enter this amount on Form 8915, line 14. Irs tax forms 2012 1040a Then, subtract this amount from the amount on line 25 and include the result on Form 1040, line 15b; Form 1040A, line 11b; or Form 1040NR, line 16b. Irs tax forms 2012 1040a Also, enter this amount on Form 8606 under your qualified recovery assistance distributions. Irs tax forms 2012 1040a To the left of this amount, enter “Other distributions. Irs tax forms 2012 1040a ” Example 1. Irs tax forms 2012 1040a   On May 4, 2007, Margaret Maple lost her home due to the tornadoes on that day. Irs tax forms 2012 1040a Her home was located in the Kansas disaster area. Irs tax forms 2012 1040a On July 31, 2007, Margaret took out $30,000 from her 401(k) plan and an additional $15,000 from her traditional IRA in order to rebuild her home. Irs tax forms 2012 1040a Margaret has not filed her 2007 return yet but would like to designate the $45,000 in distributions from her retirement plans as qualified recovery assistance distributions. Irs tax forms 2012 1040a Since the distributions occurred in 2007, Margaret would modify and complete the 2005 Form 8915 as discussed on page 4. Irs tax forms 2012 1040a Margaret would also need to complete Form 8606 since her distribution from her traditional IRA has nondeductible contributions from previous years. Irs tax forms 2012 1040a   In addition to the $15,000 qualified recovery assistance distribution on July 31, 2007, Margaret received an additional distribution of $15,000 from her traditional IRA on October 31, 2007, that she did not designate as a qualified recovery assistance distribution. Irs tax forms 2012 1040a Because Margaret has a qualified recovery assistance distribution as well as a distribution not so designated, Margaret must allocate the amount on Form 8606, line 15 to both distributions, as discussed earlier. Irs tax forms 2012 1040a Margaret's qualified recovery assistance distributions are $13,125 ($26,250 × $15,000 ÷ $30,000). Irs tax forms 2012 1040a Margaret enters in the white space in the bottom margin of Form 8606, the following, “Qualified recovery assistance distributions $13,125. Irs tax forms 2012 1040a ” This amount is then reported on Form 8915, line 13. Irs tax forms 2012 1040a Below this entry, Margaret enters “Other distributions $13,125,” and includes this amount on Form 1040, line 15b. Irs tax forms 2012 1040a See Margaret's modified 2005 Form 8915 and 2007 Form 8606 shown on pages 6 through 8. Irs tax forms 2012 1040a This image is too large to be displayed in the current screen. Irs tax forms 2012 1040a Please click the link to view the image. Irs tax forms 2012 1040a 2005 Form 8915, page 1, Illustrated Example 1. Irs tax forms 2012 1040a This image is too large to be displayed in the current screen. Irs tax forms 2012 1040a Please click the link to view the image. Irs tax forms 2012 1040a 2005 Form 8915, page 2, Illustrated Example 1 This image is too large to be displayed in the current screen. Irs tax forms 2012 1040a Please click the link to view the image. Irs tax forms 2012 1040a Form 8606, page 1, Illustrated Example 1 2008 Qualified Recovery Assistance Distributions If you received a distribution in 2008 from an eligible retirement plan, you may be able to designate it as a qualified recovery assistance distribution. Irs tax forms 2012 1040a See Qualified recovery assistance distribution on page 3. Irs tax forms 2012 1040a You will need to complete and attach Form 8915 and Form 8606 (if required) to your 2008 income tax return for any qualified recovery assistance distributions. Irs tax forms 2012 1040a See Form 8915 and Form 8606 below. Irs tax forms 2012 1040a Form 8915. Irs tax forms 2012 1040a   For a 2008 qualified recovery assistance distribution, you will need to complete the 2006 Form 8915. Irs tax forms 2012 1040a Before you complete the form, modify the form as follows. Irs tax forms 2012 1040a Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Irs tax forms 2012 1040a ” To the right of the title, cross out “2006” and enter “2008. Irs tax forms 2012 1040a ” In the first sentence of Part I and on line 1, cross out “hurricane” and enter “recovery assistance,” cross out “2006” and enter “2008,” and cross out “2005” and enter “2007. Irs tax forms 2012 1040a ” At the top of column (a) cross out “2006” and enter “2008. Irs tax forms 2012 1040a ” In Part II, cross out “Hurricane” in the title and enter “Recovery Assistance. Irs tax forms 2012 1040a ” On lines 12, 14, and 15, cross out “2005” and enter “2007. Irs tax forms 2012 1040a ” On lines 17 and 19, cross out “2006” and enter “2008. Irs tax forms 2012 1040a ” In Part III, cross out “Hurricane” in the title and enter “Recovery Assistance. Irs tax forms 2012 1040a ” On line 21, cross out “hurricane” and enter “recovery assistance. Irs tax forms 2012 1040a ” On lines 22 and 23, cross out “line 15b” and “line 25b. Irs tax forms 2012 1040a ” On lines 27, 29, and 30, cross out “2005” and enter “2007. Irs tax forms 2012 1040a ” On lines 32 and 34, cross out “2006” and enter “2008. Irs tax forms 2012 1040a ”   You can now complete Form 8915. Irs tax forms 2012 1040a For the instructions, use the applicable dates and terms in this publication instead of those used in the 2006 Form 8915 instructions. Irs tax forms 2012 1040a Example 2. Irs tax forms 2012 1040a   On June 15, 2008, Margaret Maple, from the previous example, took out $15,000 from her 401(k) plan that she is designating as a qualified recovery assistance distribution. Irs tax forms 2012 1040a Since the distribution occurred in 2008, Margaret would modify and complete the 2006 Form 8915 as discussed above. Irs tax forms 2012 1040a Also, since Margaret is including her 2007 recovery assistance distributions in income over 3 years, she reports the applicable amount of those distributions on the modified 2006 Form 8915. Irs tax forms 2012 1040a See Margaret's modified 2006 Form 8915 shown on pages 9 and 10. Irs tax forms 2012 1040a This image is too large to be displayed in the current screen. Irs tax forms 2012 1040a Please click the link to view the image. Irs tax forms 2012 1040a 2006 Form 8915, page 1, Illustrated Example 2 This image is too large to be displayed in the current screen. Irs tax forms 2012 1040a Please click the link to view the image. Irs tax forms 2012 1040a 2006 Form 8915, page 2, Illustrated Example 2 Form 8606. Irs tax forms 2012 1040a   For a 2008 qualified recovery assistance distribution, you may need to complete the 2008 Form 8606. Irs tax forms 2012 1040a Before you complete Form 8606, use the additional instructions outlined in Form 8606, Part I, on page 4 and Form 8606, Part III, on this page. Irs tax forms 2012 1040a Repayment of Qualified Distributions for the Purchase or Construction of a Main Home If you received a qualified distribution to purchase or construct a main home in the Kansas disaster area, you can repay part or all of that distribution after May 3, 2007, but no later than October 22, 2008, to an eligible retirement plan. Irs tax forms 2012 1040a For this purpose, an eligible retirement plan is any plan, annuity, or IRA to which a qualified rollover can be made. Irs tax forms 2012 1040a To be a qualified distribution, the distribution must meet all of the following requirements. Irs tax forms 2012 1040a The distribution is a hardship distribution from a 401(k) plan, a hardship distribution from a tax-sheltered annuity contract, or a qualified first-time homebuyer distribution from an IRA. Irs tax forms 2012 1040a The distribution was received after November 4, 2006, and before May 5, 2007. Irs tax forms 2012 1040a The distribution was to be used to purchase or construct a main home in the Kansas disaster area that was not purchased or constructed because of the storms and tornadoes. Irs tax forms 2012 1040a Amounts that are repaid before October 23, 2008, are treated as a qualified rollover and are not included in income. Irs tax forms 2012 1040a Also, for purposes of the one-rollover-per-year limitation for IRAs, a repayment to an IRA is not considered a qualified rollover. Irs tax forms 2012 1040a A qualified distribution not repaid before October 23, 2008, may be taxable for 2006 or 2007 and subject to the additional 10% tax (or the additional 25% tax for certain SIMPLE IRAs) on early distributions. Irs tax forms 2012 1040a You must file Form 8915 if you received a qualified distribution that you repaid, in whole or in part, before October 23, 2008. Irs tax forms 2012 1040a See How to report, next, for information on completing Form 8915. Irs tax forms 2012 1040a How to report. Irs tax forms 2012 1040a   To report the repayment of a qualified distribution for the purchase or construction of a main home that was not purchased or constructed due to the storms and tornadoes, use the 2005 Form 8915, Part IV. Irs tax forms 2012 1040a Before you complete the form, modify the form as follows. Irs tax forms 2012 1040a Cross out “Hurricane” in the title at the top of the form and enter “Recovery Assistance. Irs tax forms 2012 1040a ” To the right of the title, cross out “2005” and enter “2006” or “2007. Irs tax forms 2012 1040a ” Enter only the year the distribution was received. Irs tax forms 2012 1040a Cross out “Hurricane” in the title of Part IV and enter “Kansas. Irs tax forms 2012 1040a ” In the sentence below the title of Part IV, cross out “March 1, 2006” and enter “October 23, 2008. Irs tax forms 2012 1040a ” On line 24, cross out “March 1, 2006” and enter “October 23, 2008. Irs tax forms 2012 1040a ” You can now complete Part IV of Form 8915. Irs tax forms 2012 1040a Use the applicable dates and terms in this publication instead of those used in the 2005 Form 8915 instructions to complete the form. Irs tax forms 2012 1040a Attach Form 8915 to your original or amended return for the year of the distribution. Irs tax forms 2012 1040a Amended return. Irs tax forms 2012 1040a   If you repay part or all of a qualified distribution by October 22, 2008, you will need to file an amended return for that part of a distribution that was previously included in income. Irs tax forms 2012 1040a Loans From Qualified Plans The following benefits are available to qualified individuals. Irs tax forms 2012 1040a Increases to the limits for distributions treated as loans from employer plans. Irs tax forms 2012 1040a A 1-year suspension for payments due on plan loans. Irs tax forms 2012 1040a Qualified individual. Irs tax forms 2012 1040a   You are a qualified individual if your main home on May 4, 2007, was located in the Kansas disaster area and you had an economic loss because of the storms and tornadoes. Irs tax forms 2012 1040a Examples of an economic loss include, but are not limited to: Loss, damage to, or destruction of real or personal property from fire, flooding, looting, vandalism, theft, wind, or other cause; Loss related to displacement from your home; or Loss of livelihood due to temporary or permanent layoffs. Irs tax forms 2012 1040a Limits on plan loans. Irs tax forms 2012 1040a   The $50,000 limit for distributions treated as plan loans is increased to $100,000. Irs tax forms 2012 1040a In addition, the limit based on 50% of your vested accrued benefit is increased to 100% of that benefit. Irs tax forms 2012 1040a If your home was located in the Kansas disaster area, the higher limits apply only to loans received during the period beginning on May 22, 2008, and ending on December 31, 2008. Irs tax forms 2012 1040a One-year suspension of loan payments. Irs tax forms 2012 1040a   Payments on plan loans outstanding after May 3, 2007, may be suspended for 1 year by the plan administrator. Irs tax forms 2012 1040a To qualify for the suspension, the due date for any loan payment must occur during the period beginning on May 4, 2007, and ending on December 31, 2008. Irs tax forms 2012 1040a Additional Tax Relief for Businesses Special Depreciation Allowance You can take a special depreciation allowance for qualified recovery assistance property (as defined below) you acquire after May 4, 2007. Irs tax forms 2012 1040a The special allowance is an additional deduction of 50% of the property's depreciable basis (after any section 179 deduction and before figuring your regular depreciation deduction). Irs tax forms 2012 1040a The special allowance applies only for the first year the property is placed in service. Irs tax forms 2012 1040a The special allowance is deductible for both the regular tax and the alternative minimum tax (AMT). Irs tax forms 2012 1040a There is no AMT adjustment required for any depreciation figured on the remaining basis of the property. Irs tax forms 2012 1040a You can elect not to deduct the special allowance for qualified recovery assistance property. Irs tax forms 2012 1040a If you make this election for any property, it applies to all property in the same class placed in service during the year. Irs tax forms 2012 1040a Qualified recovery assistance property. Irs tax forms 2012 1040a   Property that qualifies for the special allowance for qualified recovery assistance property includes the following. Irs tax forms 2012 1040a Tangible property depreciated under the modified accelerated cost recovery system (MACRS) with a recovery period of 20 years or less. Irs tax forms 2012 1040a Water utility property. Irs tax forms 2012 1040a Computer software that is readily available for purchase by the general public, is subject to a nonexclusive license, and has not been substantially modified. Irs tax forms 2012 1040a (The cost of some computer software is treated as part of the cost of hardware and is depreciated under MACRS. Irs tax forms 2012 1040a ) Qualified leasehold improvement property. Irs tax forms 2012 1040a Nonresidential real property and residential rental property. Irs tax forms 2012 1040a   For more information on this property, see Publication 946. Irs tax forms 2012 1040a Other tests to be met. Irs tax forms 2012 1040a   To be qualified recovery assistance property, the property must also meet all of the following tests. Irs tax forms 2012 1040a You must have acquired the property, by purchase, after May 4, 2007, but only if no binding written contract for the acquisition was in effect before May 5, 2007. Irs tax forms 2012 1040a The property must be placed in service before 2009 (2010 in the case of nonresidential real property and residential rental property). Irs tax forms 2012 1040a Substantially all of the use of the property must be in the Kansas disaster area and in the active conduct of your trade or business in the Kansas disaster area. Irs tax forms 2012 1040a The original use of the property in the Kansas disaster area must begin with you after May 4, 2007. Irs tax forms 2012 1040a Used property can be qualified recovery assistance property if it has not previously been used within the Kansas disaster area. Irs tax forms 2012 1040a Also, additional capital expenditures you incurred after May 4, 2007, to recondition or rebuild your property meet the original use test if the original use of the property in the Kansas disaster area began with you. Irs tax forms 2012 1040a Excepted property. Irs tax forms 2012 1040a   Qualified recovery assistance property does not include any of the following. Irs tax forms 2012 1040a Property required to be depreciated using the Alternative Depreciation System (ADS). Irs tax forms 2012 1040a Property any portion of which is financed with the proceeds of a tax-exempt obligation under section 103. Irs tax forms 2012 1040a Property for which you are claiming a commercial revitalization deduction. Irs tax forms 2012 1040a Property in the same class as that for which you elected not to claim the special allowance for qualified recovery assistance property. Irs tax forms 2012 1040a Property placed in service and disposed of in the same tax year. Irs tax forms 2012 1040a Property converted from business use to personal use in the same tax year it is placed in service. Irs tax forms 2012 1040a Property converted from personal use to business use in the same or later tax year may be qualified recovery assistance property. Irs tax forms 2012 1040a Recapture of special allowance. Irs tax forms 2012 1040a   If, in any year after the year you claim the special allowance, the property ceases to be qualified recovery assistance property, you may have to recapture as ordinary income any excess benefit you received from claiming the special allowance. Irs tax forms 2012 1040a Amended return. Irs tax forms 2012 1040a   If you have already filed your tax return, you may have to amend that return to claim any special allowance. Irs tax forms 2012 1040a Additional guidance will be published on how you may claim, or elect not to claim, the special allowance if you have already filed your tax return. Irs tax forms 2012 1040a Increased Section 179 Deduction An increased section 179 deduction is allowable for qualified section 179 recovery assistance property (as defined later) placed in service in the Kansas disaster area. Irs tax forms 2012 1040a Increased dollar limit. Irs tax forms 2012 1040a   The limit on the section 179 deduction ($125,000 for 2007, $250,000 for 2008) is increased by the smaller of: $100,000, or The cost of qualified section 179 recovery assistance property placed in service during the year (including such property placed in service by your spouse, even if you are filing a separate return). Irs tax forms 2012 1040a   The amount for which you can make the election is reduced if the cost of all section 179 property you placed in service during the year exceeds $500,000 for 2007 and $800,000 for 2008 increased by the smaller of: $600,000, or The cost of qualified section 179 recovery assistance property placed in service during the year. Irs tax forms 2012 1040a Qualified section 179 recovery assistance property. Irs tax forms 2012 1040a   Qualified section 179 recovery assistance property is section 179 property that is qualified recovery assistance property (explained earlier under Special Depreciation Allowance). Irs tax forms 2012 1040a Section 179 property does not include nonresidential real property or residential rental property. Irs tax forms 2012 1040a For more information, including the requirements that must be met for property to qualify for the section 179 deduction, see chapter 2 of Publication 946. Irs tax forms 2012 1040a Amended return. Irs tax forms 2012 1040a   If you have already filed your tax return, you may have to amend that return for any increased section 179 deduction. Irs tax forms 2012 1040a Employee Retention Credit An eligible employer who conducted an active trade or business in the Kansas disaster area can claim the employee retention credit. Irs tax forms 2012 1040a The credit is 40% of qualified wages for each eligible employee (up to a maximum of $6,000 in qualified wages per employee). Irs tax forms 2012 1040a Generally, you must reduce your deduction for salaries and wages by the amount of this credit (before the tax liability limit). Irs tax forms 2012 1040a Use Form 5884-A to claim the credit. Irs tax forms 2012 1040a See Form 5884-A later. Irs tax forms 2012 1040a The following rules and definitions apply. Irs tax forms 2012 1040a Employers affected by the storms and tornadoes. Irs tax forms 2012 1040a   The following definitions apply to employers affected by the storms and tornadoes. Irs tax forms 2012 1040a Eligible employer. Irs tax forms 2012 1040a   For this purpose, an eligible employer is any employer who meets all of the following. Irs tax forms 2012 1040a Employed an average of not more than 200 employees on business days during the tax year before May 4, 2007. Irs tax forms 2012 1040a Conducted an active trade or business on May 4, 2007, in the Kansas disaster area. Irs tax forms 2012 1040a Whose trade or business was inoperable on any day after May 4, 2007, and before January 1, 2008, because of damage caused by the storms and tornadoes. Irs tax forms 2012 1040a Eligible employee. Irs tax forms 2012 1040a   For this purpose, an eligible employee is an employee whose principal place of employment on May 4, 2007, with the eligible employer was in the Kansas disaster area. Irs tax forms 2012 1040a An employee is not an eligible employee for purposes of the storms and tornadoes if the employee is treated as an eligible employee for the work opportunity credit. Irs tax forms 2012 1040a Qualified wages. Irs tax forms 2012 1040a   Qualified wages are wages you paid or incurred before January 1, 2008, (up to $6,000 per employee) for an eligible employee beginning on the date your trade or business first became inoperable at the employee's principal place of employment immediately before May 4, 2007, and ending on the date your trade or business resumed significant operations at that place. Irs tax forms 2012 1040a In addition, the wages must have been paid or incurred after May 4, 2007. Irs tax forms 2012 1040a    This includes wages paid even if the employee performed no services, performed services at a place of employment other than the principal place of employment, or performed services at the principal place of employment before significant operations resumed. Irs tax forms 2012 1040a    Wages qualifying for the credit generally have the same meaning as wages subject to the Federal Unemployment Tax Act (FUTA). Irs tax forms 2012 1040a Qualified wages also include amounts you paid for medical or hospitalization expenses in connection with sickness or accident disability. Irs tax forms 2012 1040a Qualified wages for any employee must be reduced by the amount of any work supplementation payment you received under the Social Security Act. Irs tax forms 2012 1040a   For agricultural employees, if the work performed by any employee during more than half of any pay period qualified under FUTA as agricultural labor, that employee's wages subject to social security and Medicare taxes are qualified wages. Irs tax forms 2012 1040a For a special rule that applies to railroad employees, see section 51(h)(1)(B). Irs tax forms 2012 1040a   Qualified wages do not include the following. Irs tax forms 2012 1040a Wages paid to your dependent or a related individual. Irs tax forms 2012 1040a See section 51(i)(1). Irs tax forms 2012 1040a Wages paid to any employee during the period for which you received payment for the employee from a federally funded on-the-job training program. Irs tax forms 2012 1040a Wages for services of replacement workers during a strike or lockout. Irs tax forms 2012 1040a Form 5884-A. Irs tax forms 2012 1040a   Use Section A of Form 5884-A (Rev. Irs tax forms 2012 1040a October 2006) to claim the employer retention credit. Irs tax forms 2012 1040a Section B does not apply to the Kansas disaster area. Irs tax forms 2012 1040a Before you complete the form, modify the form as follows. Irs tax forms 2012 1040a Cross out “Hurricane Katrina, Rita, or Wilma” in the title at the top of the form and enter “Kansas Storms and Tornadoes. Irs tax forms 2012 1040a ” On line 1a cross out “Hurricane Katrina” and enter “Kansas Storms and Tornadoes,” cross out “August 28, 2005,” and enter “May 4, 2007,” and cross out “January 1, 2006,” and enter “January 1, 2008. Irs tax forms 2012 1040a ”   Complete the form as instructed. Irs tax forms 2012 1040a Lines 1b and 1c do not apply. Irs tax forms 2012 1040a Include the amount from Form 5884-A, line 4 in the amount entered on Form 3800, line 1x. Irs tax forms 2012 1040a On the dotted line to the left of line 1x, enter “5884-A. Irs tax forms 2012 1040a ” Use the applicable dates and terms in this publication instead of those used in the Form 5884-A instructions. Irs tax forms 2012 1040a Amended return. Irs tax forms 2012 1040a   You may have to amend a previously filed return to claim the employee retention credit. Irs tax forms 2012 1040a Demolition and Clean-up Costs You can elect to deduct 50% of any qualified recovery assistance clean-up costs for the tax year in which the costs are paid or incurred, instead of capitalizing them. Irs tax forms 2012 1040a Qualified recovery assistance clean-up costs are any amounts paid or incurred after May 3, 2007, and before January 1, 2010, for the removal of debris from, or the demolition of structures on, real property located in the Kansas disaster area that is: Held by you for use in a trade or business or for the production of income, or Inventory or other property held primarily for sale to customers in the ordinary course of your trade or business. Irs tax forms 2012 1040a Amended return. Irs tax forms 2012 1040a   If you have already filed your tax return, you may have to amend that return to claim the 50% of any qualified recovery assistance clean-up costs. Irs tax forms 2012 1040a Request for Copy or Transcript of Tax Return Request for copy of tax return. Irs tax forms 2012 1040a   You can use Form 4506 to order a copy of your tax return. Irs tax forms 2012 1040a Generally, there is a $39. Irs tax forms 2012 1040a 00 fee (subject to change) for requesting each copy of a tax return. Irs tax forms 2012 1040a If your main home, principal place of business, or tax records are located in a Presidentially declared disaster area, the fee will be waived if the assigned disaster designation (for example, “Kansas Storms”) is written in red across the top of the form when filed. Irs tax forms 2012 1040a Request for transcript of tax return. Irs tax forms 2012 1040a   You can use Form 4506-T to order a free transcript of your tax return. Irs tax forms 2012 1040a A transcript provides most of the line entries from a tax return and usually contains the information that a third party requires. Irs tax forms 2012 1040a You can also call 1-800-829-1040 to order a transcript. Irs tax forms 2012 1040a How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Irs tax forms 2012 1040a By selecting the method that is best for you, you will have quick and easy access to tax help. Irs tax forms 2012 1040a Contacting your Taxpayer Advocate. Irs tax forms 2012 1040a   The Taxpayer Advocate Service (TAS) is an independent organization within the IRS whose employees assist taxpayers who are experiencing economic harm, who are seeking help in resolving tax problems that have not been resolved through normal channels, or who believe that an IRS system or procedure is not working as it should. Irs tax forms 2012 1040a   You can contact the TAS by calling the TAS toll-free case intake line at 1-877-777-4778 or TTY/TDD 1-800-829-4059 to see if you are eligible for assistance. Irs tax forms 2012 1040a You can also call or write to your local taxpayer advocate, whose phone number and address are listed in your local telephone directory and in Publication 1546, Taxpayer Advocate Service — Your Voice at the IRS. Irs tax forms 2012 1040a You can file Form 911, Request for Taxpayer Advocate Service Assistance (And Application for Taxpayer Assistance Order), or ask an IRS employee to complete it on your behalf. Irs tax forms 2012 1040a For more information, go to www. Irs tax forms 2012 1040a irs. Irs tax forms 2012 1040a gov/advocate. Irs tax forms 2012 1040a Low Income Taxpayer Clinics (LITCs). Irs tax forms 2012 1040a   LITCs are independent organizations that provide low income taxpayers with representation in federal tax controversies with the IRS for free or for a nominal charge. Irs tax forms 2012 1040a The clinics also provide tax education and outreach for taxpayers who speak English as a second language. Irs tax forms 2012 1040a Publication 4134, Low Income Taxpayer Clinic List, provides information on clinics in your area. Irs tax forms 2012 1040a It is available at www. Irs tax forms 2012 1040a irs. Irs tax forms 2012 1040a gov or your local IRS office. Irs tax forms 2012 1040a Free tax services. Irs tax forms 2012 1040a   To find out what services are available, get Publication 910, IRS Guide to Free Tax Services. Irs tax forms 2012 1040a It contains lists of free tax information sources, including publications, services, and free tax education and assistance programs. Irs tax forms 2012 1040a It also has an index of over 100 TeleTax topics, (recorded tax information) you can listen to on your telephone. Irs tax forms 2012 1040a   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Irs tax forms 2012 1040a Free help with your return. Irs tax forms 2012 1040a   Free help in preparing your return is available nationwide from IRS-trained volunteers. Irs tax forms 2012 1040a The Volunteer Income Tax Assistance (VITA) program is designed to help low-income taxpayers and Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Irs tax forms 2012 1040a Many VITA sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Irs tax forms 2012 1040a To find a site near you, call 1-800-829-1040. Irs tax forms 2012 1040a Or to find the nearest AARP TaxAide site, visit AARP's website at www. Irs tax forms 2012 1040a aarp. Irs tax forms 2012 1040a org/taxaide or call 1-888-227-7669. Irs tax forms 2012 1040a For more information on these programs, go to www. Irs tax forms 2012 1040a irs. Irs tax forms 2012 1040a gov and enter keyword “VITA” in the upper right-hand corner. Irs tax forms 2012 1040a Internet. Irs tax forms 2012 1040a You can access the IRS website at www. Irs tax forms 2012 1040a irs. Irs tax forms 2012 1040a gov 24 hours a day, 7 days a week to: E-file your return. Irs tax forms 2012 1040a Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Irs tax forms 2012 1040a Check the status of your refund. Irs tax forms 2012 1040a Click on Where's My Refund. Irs tax forms 2012 1040a Wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Irs tax forms 2012 1040a Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Irs tax forms 2012 1040a Download forms, instructions, and publications. Irs tax forms 2012 1040a Order IRS products online. Irs tax forms 2012 1040a Research your tax questions online. Irs tax forms 2012 1040a Search publications online by topic or keyword. Irs tax forms 2012 1040a View Internal Revenue Bulletins (IRBs) published in the last few years. Irs tax forms 2012 1040a Figure your withholding allowances using the withholding calculator online at www. Irs tax forms 2012 1040a irs. Irs tax forms 2012 1040a gov/individuals. Irs tax forms 2012 1040a Determine if Form 6251 must be filed using our Alternative Minimum Tax (AMT) Assistant. Irs tax forms 2012 1040a Sign up to receive local and national tax news by email. Irs tax forms 2012 1040a Get information on starting and operating a small business. Irs tax forms 2012 1040a Phone. Irs tax forms 2012 1040a Many services are available by phone. Irs tax forms 2012 1040a Ordering forms, instructions, and publications. Irs tax forms 2012 1040a Call 1-800-829-3676 to order current-year forms, instructions, and publications, and prior-year forms and instructions. Irs tax forms 2012 1040a You should receive your order within 10 days. Irs tax forms 2012 1040a Asking tax questions. Irs tax forms 2012 1040a Call the IRS with your tax questions at 1-800-829-1040. Irs tax forms 2012 1040a Solving problems. Irs tax forms 2012 1040a You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Irs tax forms 2012 1040a An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Irs tax forms 2012 1040a Call your local Taxpayer Assistance Center for an appointment. Irs tax forms 2012 1040a To find the number, go to www. Irs tax forms 2012 1040a irs. Irs tax forms 2012 1040a gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs tax forms 2012 1040a TTY/TDD equipment. Irs tax forms 2012 1040a If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Irs tax forms 2012 1040a TeleTax topics. Irs tax forms 2012 1040a Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Irs tax forms 2012 1040a Refund information. Irs tax forms 2012 1040a To check the status of your refund, call 1-800-829-4477 and press 1 for automated refund information or call 1-800-829-1954. Irs tax forms 2012 1040a Be sure to wait at least 6 weeks from the date you filed your return (3 weeks if you filed electronically). Irs tax forms 2012 1040a Have your tax return available because you will need to know your social security number, your filing status, and the exact whole dollar amount of your refund. Irs tax forms 2012 1040a Evaluating the quality of our telephone services. Irs tax forms 2012 1040a To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Irs tax forms 2012 1040a One method is for a second IRS representative to listen in on or record random telephone calls. Irs tax forms 2012 1040a Another is to ask some callers to complete a short survey at the end of the call. Irs tax forms 2012 1040a Walk-in. Irs tax forms 2012 1040a Many products and services are available on a walk-in basis. Irs tax forms 2012 1040a Products. Irs tax forms 2012 1040a You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Irs tax forms 2012 1040a Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Irs tax forms 2012 1040a Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Irs tax forms 2012 1040a Services. Irs tax forms 2012 1040a You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Irs tax forms 2012 1040a An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Irs tax forms 2012 1040a If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you're more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Irs tax forms 2012 1040a No appointment is necessary — just walk in. Irs tax forms 2012 1040a If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Irs tax forms 2012 1040a A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Irs tax forms 2012 1040a If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment may be requested. Irs tax forms 2012 1040a All other issues will be handled without an appointment. Irs tax forms 2012 1040a To find the number of your local office, go to www. Irs tax forms 2012 1040a irs. Irs tax forms 2012 1040a gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Irs tax forms 2012 1040a Mail. Irs tax forms 2012 1040a You can send your order for forms, instructions, and publications to the address below. Irs tax forms 2012 1040a You should receive a response within 10 days after your request is received. Irs tax forms 2012 1040a Internal Revenue Service 1201 N. Irs tax forms 2012 1040a Mitsubishi Motorway Bloomington, IL 61705-6613 CD/DVD for tax products. Irs tax forms 2012 1040a You can order Publication 1796, IRS Tax Products CD/DVD, and obtain: Current-year forms, instructions, and publications. Irs tax forms 2012 1040a Prior-year forms, instructions, and publications. Irs tax forms 2012 1040a Bonus: Historical Tax Products DVD - Ships with the final release. Irs tax forms 2012 1040a IRS Tax Map: an electronic research tool and finding aid. Irs tax forms 2012 1040a Tax law frequently asked questions (FAQ). Irs tax forms 2012 1040a Tax Topics from the IRS telephone response system. Irs tax forms 2012 1040a Fill-in, print, and save features for most tax forms. Irs tax forms 2012 1040a Internal Revenue Bulletins. Irs tax forms 2012 1040a Toll-free and email technical support. Irs tax forms 2012 1040a The CD/DVD is released twice during the year in January and March. Irs tax forms 2012 1040a Purchase the CD/DVD from National Technical Information Service (NTIS) at www. Irs tax forms 2012 1040a irs. Irs tax forms 2012 1040a gov/cdorders for $35 (no handling fee) or call 1-877-CDFORMS (1-877-233-6767) toll free to buy the CD/DVD for $35 (plus a $5 handling fee). Irs tax forms 2012 1040a Price is subject to change. Irs tax forms 2012 1040a CD for small businesses. Irs tax forms 2012 1040a Publication 3207, The Small Business Resource Guide CD, is a must for every small business owner or any taxpayer about to start a business. Irs tax forms 2012 1040a This year's CD includes: Helpful information, such as how to prepare a business plan, find financing for your business, and much more. Irs tax forms 2012 1040a All the business tax forms, instructions, and publications needed to successfully manage a business. Irs tax forms 2012 1040a Tax law changes. Irs tax forms 2012 1040a Tax Map: an electronic research tool and finding aid. Irs tax forms 2012 1040a Web links to various government agencies, business associations, and IRS organizations. Irs tax forms 2012 1040a “Rate the Product” survey—your opportunity to suggest changes for future editions. Irs tax forms 2012 1040a A site map of the CD to help you navigate the pages of the CD with ease. Irs tax forms 2012 1040a An interactive “Teens in Biz” module that gives practical tips for teens about starting their own business, creating a business plan, and filing taxes. Irs tax forms 2012 1040a An updated version of this CD is available each year in early April. Irs tax forms 2012 1040a You can get a free copy by calling 1-800-829-3676 or by visiting www. Irs tax forms 2012 1040a irs. Irs tax forms 2012 1040a gov/smallbiz. Irs tax forms 2012 1040a Prev  Up  Next   Home   More Online Publications