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2012 Federal Income Tax Forms

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2012 Federal Income Tax Forms

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

2012 federal income tax forms Publication 587 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2012 federal income tax forms Tax questions. 2012 federal income tax forms Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 587, such as legislation enacted after it was published, go to www. 2012 federal income tax forms irs. 2012 federal income tax forms gov/pub587. 2012 federal income tax forms What's New The IRS now provides a simplified method to determine your expenses for business use of your home. 2012 federal income tax forms The simplified method is an alternative to calculating and substantiating actual expenses. 2012 federal income tax forms For more information, see Using the Simplified Method under Figuring the Deduction, later. 2012 federal income tax forms Reminders Photographs of missing children. 2012 federal income tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 federal income tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 federal income tax forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 2012 federal income tax forms Introduction The purpose of this publication is to provide information on figuring and claiming the deduction for business use of your home. 2012 federal income tax forms The term “home” includes a house, apartment, condominium, mobile home, boat, or similar property which provides basic living accommodations. 2012 federal income tax forms It also includes structures on the property, such as an unattached garage, studio, barn, or greenhouse. 2012 federal income tax forms However, it does not include any part of your property used exclusively as a hotel, motel, inn, or similar establishment. 2012 federal income tax forms Qualifying for a Deduction gives the requirements for qualifying to deduct expenses for the business use of your home (including special rules for employees and special rules for storing inventory or product samples). 2012 federal income tax forms For special rules that apply to daycare providers, see Daycare Facility . 2012 federal income tax forms After you determine that you qualify for the deduction, Figuring the Deduction explains the expenses you can deduct using either your actual expenses or the simplified method. 2012 federal income tax forms The simplified method is an alternative to calculating and substantiating actual expenses. 2012 federal income tax forms Where To Deduct explains where a self-employed person, employee, or partner will report the deduction. 2012 federal income tax forms This publication also includes information on the following. 2012 federal income tax forms Selling a home that was used partly for business. 2012 federal income tax forms Deducting expenses for furniture and equipment used in your business. 2012 federal income tax forms Records you should keep. 2012 federal income tax forms Finally, this publication contains worksheets to help you figure the amount of your deduction if you use your home in your farming business and you are filing Schedule F (Form 1040), you use your home for work as an employee, or you are a partner and the use of your home resulted in unreimbursed ordinary and necessary expenses that you are required to pay under the partnership agreement. 2012 federal income tax forms If you used your home for business and you are filing Schedule C (Form 1040), you will use either Form 8829 or the Simplified Method Worksheet in your Instructions for Schedule C. 2012 federal income tax forms The rules in this publication apply to individuals. 2012 federal income tax forms If you need information on deductions for renting out your property, see Publication 527, Residential Rental Property. 2012 federal income tax forms Comments and suggestions. 2012 federal income tax forms   We welcome your comments about this publication and your suggestions for future editions. 2012 federal income tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 federal income tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 federal income tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 federal income tax forms   You can send your comments from www. 2012 federal income tax forms irs. 2012 federal income tax forms gov/formspubs/. 2012 federal income tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. 2012 federal income tax forms ”   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. 2012 federal income tax forms Ordering forms and publications. 2012 federal income tax forms   Visit www. 2012 federal income tax forms irs. 2012 federal income tax forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2012 federal income tax forms Internal Revenue Service 1201 N. 2012 federal income tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 federal income tax forms   If you have a tax question, check the information available on IRS. 2012 federal income tax forms gov or call 1-800-829-1040. 2012 federal income tax forms We cannot answer tax questions sent to either of the above addresses. 2012 federal income tax forms Useful Items - You may want to see: Publications 523 Selling Your Home 551 Basis of Assets 583 Starting a Business and Keeping Records 946 How To Depreciate Property Forms (and Instructions) Schedule C (Form 1040) Profit or Loss from Business 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 4562 Depreciation and Amortization 8829 Expenses for Business Use of Your Home  See How To Get Tax Help , near the end of this publication for information about getting publications and forms. 2012 federal income tax forms Prev  Up  Next   Home   More Online Publications