Tax Forms 2012
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Tax Forms 2012
Tax forms 2012 Index Prev Up Home More Online Publications
Understanding Your CP301 Notice
We sent you this notice to inform that you visited IRS online services website and went through Identity Verification process.
What you need to do
- If you created a User ID and Password
- Your User ID and password are required each time you access one of our online services.
- Keep your registration profile data current. We will send you a confirmation email each time you update your profile.
- If you accessed IRS Online Services as a GUEST USER
- You must enter the requested information every time you access online services.
- If you received an activation code with the notice, go to www.irs.gov/onlineservices, sign in and enter your activation code to complete your online registration.
- Your activation code will expire 30 days after the date noted on your CP301 Notice.
Answers to Common Questions
Q. What is an activation code and what if I didn’t get my activation code in the notice?
A. Activation code is an 8 digit code required to activate your account to access certain online services. Not all online service access requires activation code. If activation code is not present in your notice, you can continue to use the service with your userid and password.
Q. What happens if my activation code sent in the notice does not work?
A. You can go to online services, use your userid and password to request for a new activation code. Please allow for 30 days for the activation code to arrive before you request a new activation code.
Q. I forgot my userid and password that I created online, can I use the system?
A. You can go to online services website and retrieve your userid and password.
Q. How long is my online service account valid?
A. Your online service account is valid as long as you are an active user. IRS periodically request users to provide information to revalidate.
Q. Can I use the same user id and password that I created on the online services web site for all IRS services?
A. The same user id and password can be used to access all services that currently offered by IRS Online Service.
Page Last Reviewed or Updated: 14-Feb-2014
Printable samples of this notice (PDF)
Tax publications you may find useful
How to get help
- Call the 1-800 number listed on the top right corner of your notice.
- Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
- See if you qualify for help from a Low Income Taxpayer Clinic.
The Tax Forms 2012
Tax forms 2012 4. Tax forms 2012 Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. Tax forms 2012 Adjusted gross income. Tax forms 2012 Distributions received by spouse. Tax forms 2012 Testing period. Tax forms 2012 What's New Modified AGI limit for retirement savings contributions credit increased. Tax forms 2012 For 2013, you may be able to claim the retirement savings contributions credit if your modified AGI is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Tax forms 2012 Introduction You may be able to take a tax credit if you make eligible contributions (defined later) to a qualified retirement plan, an eligible deferred compensation plan, or an individual retirement arrangement (IRA). Tax forms 2012 You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Tax forms 2012 This credit could reduce the federal income tax you pay dollar for dollar. Tax forms 2012 Can you claim the credit? If you make eligible contributions to a qualified retirement plan, an eligible deferred compensation plan, or an IRA, you can claim the credit if all of the following apply. Tax forms 2012 You were born before January 2, 1996. Tax forms 2012 You are not a full-time student (explained next). Tax forms 2012 No one else, such as your parent(s), claims an exemption for you on their tax return. Tax forms 2012 Your adjusted gross income (defined below) is not more than: $59,000 if your filing status is married filing jointly, $44,250 if your filing status is head of household, or $29,500 if your filing status is single, married filing separately, or qualifying widow(er). Tax forms 2012 Full-time student. Tax forms 2012 You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Tax forms 2012 You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full time. Tax forms 2012 Adjusted gross income. Tax forms 2012 This is generally the amount on line 38 of your 2013 Form 1040; line 22 of your 2013 Form 1040A; or line 37 of your 2013 Form 1040NR. Tax forms 2012 However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Tax forms 2012 Eligible contributions. Tax forms 2012 These include: Contributions to a traditional or Roth IRA, Salary reduction contributions (elective deferrals, including amounts designated as after-tax Roth contributions) to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Tax forms 2012 They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. Tax forms 2012 For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Tax forms 2012 Reducing eligible contributions. Tax forms 2012 Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included above under Eligible contributions. Tax forms 2012 Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Tax forms 2012 Do not reduce your eligible contributions by any of the following. Tax forms 2012 The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Tax forms 2012 Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. Tax forms 2012 Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Tax forms 2012 Loans from a qualified employer plan treated as a distribution. Tax forms 2012 Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Tax forms 2012 Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Tax forms 2012 Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Tax forms 2012 Distributions from a military retirement plan. Tax forms 2012 Distributions from an inherited IRA by a nonspousal beneficiary. Tax forms 2012 Distributions received by spouse. Tax forms 2012 Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Tax forms 2012 Testing period. Tax forms 2012 The testing period consists of the year for which you claim the credit, the period after the end of that year and before the due date (including extensions) for filing your return for that year, and the 2 tax years before that year. Tax forms 2012 Example. Tax forms 2012 You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Tax forms 2012 You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. Tax forms 2012 Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Tax forms 2012 You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Tax forms 2012 You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you received in 2011, 2012, 2013, and 2014. Tax forms 2012 Maximum eligible contributions. Tax forms 2012 After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Tax forms 2012 Effect on other credits. Tax forms 2012 The amount of this credit will not change the amount of your refundable tax credits. Tax forms 2012 A refundable tax credit, such as the earned income credit or the refundable amount of your child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Tax forms 2012 Maximum credit. Tax forms 2012 This is a nonrefundable credit. Tax forms 2012 The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits) in any year. Tax forms 2012 If your tax liability is reduced to zero because of other nonrefundable credits, such as the credit for child and dependent care expenses, then you will not be entitled to this credit. Tax forms 2012 How to figure and report the credit. Tax forms 2012 The amount of the credit you can get is based on the contributions you make and your credit rate. Tax forms 2012 Your credit rate can be as low as 10% or as high as 50%. Tax forms 2012 Your credit rate depends on your income and your filing status. Tax forms 2012 See Form 8880 to determine your credit rate. Tax forms 2012 The maximum contribution taken into account is $2,000 per person. Tax forms 2012 On a joint return, up to $2,000 is taken into account for each spouse. Tax forms 2012 Figure the credit on Form 8880. Tax forms 2012 Report the credit on line 50 of your Form 1040; line 32 of your Form 1040A; or line 47 of your Form 1040NR and attach Form 8880 to your return. Tax forms 2012 Prev Up Next Home More Online Publications