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Irs Tax Forms 2012

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Irs Tax Forms 2012

Irs tax forms 2012 7. Irs tax forms 2012   Excess Contributions Table of Contents How Do I Know If I Have Excess Contributions? What Happens If I Have Excess Contributions?Excess Annual Addition Excess Elective Deferral If your actual contributions are greater than your MAC, you have an excess contribution. Irs tax forms 2012 Excess contributions can result in income tax, additional taxes, and penalties. Irs tax forms 2012 The effect of excess contributions depends on the type of excess contribution. Irs tax forms 2012 This chapter discusses excess contributions to your 403(b) account. Irs tax forms 2012 How Do I Know If I Have Excess Contributions? At the end of the year or the beginning of the next year, you should refigure your MAC based on your actual compensation and actual contributions made to your account. Irs tax forms 2012 If the actual contributions to your account are greater than your MAC, you have excess contributions. Irs tax forms 2012 If, at any time during the year, your employment status or your compensation changes, you should refigure your MAC using a revised estimate of compensation to prevent excess contributions. Irs tax forms 2012 What Happens If I Have Excess Contributions? Certain excess contributions in a 403(b) account can be corrected. Irs tax forms 2012 The effect of an excess 403(b) contribution will depend on the type of excess contribution. Irs tax forms 2012 Types of excess contributions. Irs tax forms 2012   If, after checking your actual contributions, you determine that you have an excess, the first thing is to identify the type of excess that you have. Irs tax forms 2012 Excess contributions to a 403(b) account are categorized as either an: Excess annual addition, or Excess elective deferral. Irs tax forms 2012 Excess Annual Addition An excess annual addition is a contribution that is more than your limit on annual additions. Irs tax forms 2012 To determine your limit on annual additions, see chapter 3 (chapter 5 for ministers or church employees). Irs tax forms 2012 In the year that your contributions are more than your limit on annual additions, the excess amount will be included in your income. Irs tax forms 2012 Excise Tax If your 403(b) account invests in mutual funds, and you exceed your limit on annual additions, you may be subject to a 6% excise tax on the excess contribution. Irs tax forms 2012 The excise tax does not apply to funds in an annuity account or to excess deferrals. Irs tax forms 2012 You must pay the excise tax each year in which there are excess contributions in your account. Irs tax forms 2012 Excess contributions can be corrected by contributing less than the applicable limit in later years or by making permissible distributions. Irs tax forms 2012 See chapter 8 for a discussion on permissible distributions. Irs tax forms 2012 You cannot deduct the excise tax. Irs tax forms 2012 Reporting requirement. Irs tax forms 2012   You must file Form 5330 if there has been an excess contribution to a custodial account and that excess has not been corrected. Irs tax forms 2012 Excess Elective Deferral An excess elective deferral is the amount that is more than your limit on elective deferrals. Irs tax forms 2012 To determine your limit on elective deferrals, see chapter 4. Irs tax forms 2012 Your employer's 403(b) plan may contain language permitting it to distribute excess deferrals. Irs tax forms 2012 If so, it may require that in order to get a distribution of excess deferrals, you either notify the plan of the amount of excess deferrals or designate a distribution as an excess deferral. Irs tax forms 2012 The plan may require that the notification or designation be in writing and may require that you certify or otherwise establish that the designated amount is an excess deferral. Irs tax forms 2012 A plan is not required to permit distribution of excess deferrals. Irs tax forms 2012 Correction of excess deferrals during year. Irs tax forms 2012   If you have excess deferrals for a year, a corrective distribution may be made only if both of the following conditions are satisfied. Irs tax forms 2012 The plan and either you or your employer designate the distribution as an excess deferral to the extent you have excess deferrals for the year. Irs tax forms 2012 The correcting distribution is made after the date on which the excess deferral was made. Irs tax forms 2012 Correction of excess deferrals after the year. Irs tax forms 2012   If you have excess deferrals for a year, you may receive a correcting distribution of the excess deferral no later than April 15 of the following year. Irs tax forms 2012 The plan can distribute the excess deferral (and any income allocable to the excess) no later than April 15 of the year following the year the excess deferral was made. Irs tax forms 2012 Tax treatment of excess deferrals not attributable to Roth contributions. Irs tax forms 2012   If the excess deferral is distributed by April 15, it is included in your income in the year contributed and the earnings on the excess deferral will be taxed in the year distributed. Irs tax forms 2012 Tax treatment of excess deferrals attributable to Roth contributions. Irs tax forms 2012   For these rules, see Regulations section 1. Irs tax forms 2012 402(g)-1(e). Irs tax forms 2012 Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Minnesota

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City Street Address Days/Hours of Service Telephone*
Bloomington 1550 American Blvd. East
Suite 700
Bloomington, MN 55425

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m. - 12:30 p.m.)

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(651) 312-8082 
Duluth  515 W. First St.
Duluth, MN 55802 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)
 

Services Provided

(218) 626-1624 
Mankato  1921 Excel Dr.
Mankato, MN 56001 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(507) 625-4977 
Minneapolis  250 Marquette Ave.
Minneapolis, MN 55401 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
 

Services Provided

(651) 312-8082 
Rochester  310 South. Broadway
Rochester, MN 55904

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)

 

Services Provided

(507) 281-3044 
St. Cloud  3800 8th Street North
St. Cloud, MN 56303 

Monday-Friday - 8:30 a.m.- 4:30 p.m.
(Closed for lunch 11:30 a.m.-12:30 p.m.)
 

Services Provided

(320) 251-9261 
St. Paul  430 North Wabasha Street
St. Paul, MN 55101
(Physical address only) 

Monday-Friday - 8:30 a.m.- 4:30 p.m.

 

Services Provided

(651) 312-8082 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).
 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (651) 312-7999 in Minneapolis/St. Paul or 1-877-777-4778 elsewhere, or see Publication 1546, The Taxpayer Advocate Service of the IRS.

For further information, see Tax Topic 104

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
U.S. Bank Financial Center 
1550 American Blvd., E. 
Stop 6610 BLM, Suite 705
Bloomington, MN 55425

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Irs Tax Forms 2012

Irs tax forms 2012 Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Irs tax forms 2012 Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Irs tax forms 2012 Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Irs tax forms 2012 See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Irs tax forms 2012 For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Irs tax forms 2012 See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Irs tax forms 2012 The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Irs tax forms 2012 70 for 2011. Irs tax forms 2012 See Distribution of low-cost articles on page 8. Irs tax forms 2012 The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Irs tax forms 2012 See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Irs tax forms 2012 The IRS has created a page on IRS. Irs tax forms 2012 gov that includes information about Pub. Irs tax forms 2012 598 at www. Irs tax forms 2012 irs. Irs tax forms 2012 gov/pub598. Irs tax forms 2012 Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Irs tax forms 2012 Such income is exempt even if the activity is a trade or business. Irs tax forms 2012 However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Irs tax forms 2012 This publication covers the rules for the tax on unrelated business income of exempt organizations. Irs tax forms 2012 It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Irs tax forms 2012 All section references in this publication are to the Internal Revenue Code. Irs tax forms 2012 Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Irs tax forms 2012 Comments and suggestions. Irs tax forms 2012   We welcome your comments about this publication and your suggestions for future editions. Irs tax forms 2012   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Irs tax forms 2012 NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs tax forms 2012 Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs tax forms 2012   You can email us at taxforms@irs. Irs tax forms 2012 gov. Irs tax forms 2012 Please put “publications Comment” on the subject line. Irs tax forms 2012 You can also send us comments from www. Irs tax forms 2012 irs. Irs tax forms 2012 gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Irs tax forms 2012 ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Irs tax forms 2012 Prev  Up  Next   Home   More Online Publications