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File Taxes 2012

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File Taxes 2012

File taxes 2012 6. File taxes 2012   How To Get Tax Help Table of Contents Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. File taxes 2012 Free help with your return. File taxes 2012   You can get free help preparing your return nationwide from IRS-certified volunteers. File taxes 2012 The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. File taxes 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File taxes 2012 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. File taxes 2012 In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. File taxes 2012 To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. File taxes 2012 gov, download the IRS2Go app, or call 1-800-906-9887. File taxes 2012   As part of the TCE program, AARP offers the Tax-Aide counseling program. File taxes 2012 To find the nearest AARP Tax-Aide site, visit AARP's website at www. File taxes 2012 aarp. File taxes 2012 org/money/taxaide or call 1-888-227-7669. File taxes 2012 For more information on these programs, go to IRS. File taxes 2012 gov and enter “VITA” in the search box. File taxes 2012   For more information on these programs, go to IRS. File taxes 2012 gov and enter “VITA” in the search box. File taxes 2012 Internet. File taxes 2012    IRS. File taxes 2012 gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. File taxes 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. File taxes 2012 Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. File taxes 2012 Check the status of your 2013 refund with the Where's My Refund? application on IRS. File taxes 2012 gov or download the IRS2Go app and select the Refund Status option. File taxes 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. File taxes 2012 Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. File taxes 2012 You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. File taxes 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File taxes 2012 Use the Interactive Tax Assistant (ITA) to research your tax questions. File taxes 2012 No need to wait on the phone or stand in line. File taxes 2012 The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. File taxes 2012 When you reach the response screen, you can print the entire interview and the final response for your records. File taxes 2012 New subject areas are added on a regular basis. File taxes 2012  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. File taxes 2012 gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. File taxes 2012 You can use the IRS Tax Map, to search publications and instructions by topic or keyword. File taxes 2012 The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. File taxes 2012 When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. File taxes 2012 Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. File taxes 2012 You can also ask the IRS to mail a return or an account transcript to you. File taxes 2012 Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. File taxes 2012 gov or by calling 1-800-908-9946. File taxes 2012 Tax return and tax account transcripts are generally available for the current year and the past three years. File taxes 2012 Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. File taxes 2012 Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. File taxes 2012 If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. File taxes 2012 Check the status of your amended return using Where's My Amended Return? Go to IRS. File taxes 2012 gov and enter Where's My Amended Return? in the search box. File taxes 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File taxes 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. File taxes 2012 Make a payment using one of several safe and convenient electronic payment options available on IRS. File taxes 2012 gov. File taxes 2012 Select the Payment tab on the front page of IRS. File taxes 2012 gov for more information. File taxes 2012 Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. File taxes 2012 Figure your income tax withholding with the IRS Withholding Calculator on IRS. File taxes 2012 gov. File taxes 2012 Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. File taxes 2012 Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. File taxes 2012 gov. File taxes 2012 Request an Electronic Filing PIN by going to IRS. File taxes 2012 gov and entering Electronic Filing PIN in the search box. File taxes 2012 Download forms, instructions and publications, including accessible versions for people with disabilities. File taxes 2012 Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. File taxes 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. File taxes 2012 An employee can answer questions about your tax account or help you set up a payment plan. File taxes 2012 Before you visit, check the Office Locator on IRS. File taxes 2012 gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. File taxes 2012 If you have a special need, such as a disability, you can request an appointment. File taxes 2012 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. File taxes 2012 Apply for an Employer Identification Number (EIN). File taxes 2012 Go to IRS. File taxes 2012 gov and enter Apply for an EIN in the search box. File taxes 2012 Read the Internal Revenue Code, regulations, or other official guidance. File taxes 2012 Read Internal Revenue Bulletins. File taxes 2012 Sign up to receive local and national tax news and more by email. File taxes 2012 Just click on “subscriptions” above the search box on IRS. File taxes 2012 gov and choose from a variety of options. File taxes 2012 Phone. File taxes 2012    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. File taxes 2012 Download the free IRS2Go app from the iTunes app store or from Google Play. File taxes 2012 Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. File taxes 2012 gov, or download the IRS2Go app. File taxes 2012 Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. File taxes 2012 The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. File taxes 2012 Most VITA and TCE sites offer free electronic filing. File taxes 2012 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. File taxes 2012 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. File taxes 2012 Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. File taxes 2012 If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. File taxes 2012 The IRS issues more than 9 out of 10 refunds in less than 21 days. File taxes 2012 Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. File taxes 2012 Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. File taxes 2012 The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. File taxes 2012 Note, the above information is for our automated hotline. File taxes 2012 Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. File taxes 2012 Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. File taxes 2012 You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. File taxes 2012 It can take up to 3 weeks from the date you mailed it to show up in our system. File taxes 2012 Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). File taxes 2012 You should receive your order within 10 business days. File taxes 2012 Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. File taxes 2012 If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. File taxes 2012 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. File taxes 2012 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. File taxes 2012 These individuals can also contact the IRS through relay services such as the Federal Relay Service. File taxes 2012 Walk-in. File taxes 2012   You can find a selection of forms, publications and services — in-person. File taxes 2012 Products. File taxes 2012 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. File taxes 2012 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. File taxes 2012 Services. File taxes 2012 You can walk in to your local TAC for face-to-face tax help. File taxes 2012 An employee can answer questions about your tax account or help you set up a payment plan. File taxes 2012 Before visiting, use the Office Locator tool on IRS. File taxes 2012 gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. File taxes 2012 Mail. File taxes 2012   You can send your order for forms, instructions, and publications to the address below. File taxes 2012 You should receive a response within 10 business days after your request is received. File taxes 2012 Internal Revenue Service 1201 N. File taxes 2012 Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. File taxes 2012 The Taxpayer Advocate Service (TAS) is your voice at the IRS. File taxes 2012 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. File taxes 2012   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. File taxes 2012 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. File taxes 2012 You face (or your business is facing) an immediate threat of adverse action. File taxes 2012 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. File taxes 2012   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. File taxes 2012 Here's why we can help: TAS is an independent organization within the IRS. File taxes 2012 Our advocates know how to work with the IRS. File taxes 2012 Our services are free and tailored to meet your needs. File taxes 2012 We have offices in every state, the District of Columbia, and Puerto Rico. File taxes 2012   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. File taxes 2012   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. File taxes 2012 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. File taxes 2012 Low Income Taxpayer Clinics   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. File taxes 2012 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. File taxes 2012 Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. File taxes 2012 Prev  Up  Next   Home   More Online Publications
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Understanding your CP259C Notice

We sent you this notice because our records indicate you are presumed to be a private foundation and you didn't file a required Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).
 


What you need to do

  • Disregard this notice if you have filed the return within the last four weeks using the same name and EIN listed on the notice.
  • Otherwise, file your required Form 990-PF immediately according to the instructions on the notice.
    • If you don't think you need to file, complete the Response form enclosed with your notice and mail it to us using the envelope provided.
    • If you filed more than four weeks ago or used a different name or EIN, complete the Response form enclosed with your notice and mail it to us in the envelope provided along with a signed and dated copy of the return.

You may want to...


Answers to Common Questions

Which organizations must file a Form 990-PF?
Form 990-FP must be filed by:

  • Exempt private foundations (section 6033(a), (b), and (c))
  • Taxable private foundations (section 6033(d))
  • Organizations that agree to private foundation status and whose applications for exempt status are pending on the due date for filing
  • Organizations that made an election under section 41(e)(6)
  • Foundations that are making a section 507 termination
  • Section 4947(a)(1) nonexempt charitable trusts treated as private foundations (section 6033(d))

When is Form 990-PF due?
Form 990-PF is due by the 15th day of the 5th month following the close of the foundation's accounting period. Thus, for a calendar year taxpayer, Form 990-PF is due on May 15 of the following year. If any due date falls on a Saturday, Sunday, or legal holiday, the foundation can file the return on the next business day.

More information can be found at Tax Information for Private Foundations.

Can I get help over the phone?
If you have questions and/or need help completing this form, please call 1-877-829-5500. Personal assistance is available Monday through Friday, 7:00 a.m. to 7:00 p.m. CT.

Where can I go for more information about tax-exempt organizations?
For more information on tax-exempt organizations see Tax Information for Charities & Other Non-Profits.


Tips for next year

Review the tax-exempt organization resources at Form 990 Resources and Tools for Exempt Organizations.


Understanding your notice

Reading your notice
Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP259C, Page 1

Notice CP259C, Page 2

Notice CP259C, Page 3

Notice CP259C, Page 4

Page Last Reviewed or Updated: 28-Mar-2014

The File Taxes 2012

File taxes 2012 4. File taxes 2012   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents What's New Introduction Full-time student. File taxes 2012 Adjusted gross income. File taxes 2012 Distributions received by spouse. File taxes 2012 Testing period. File taxes 2012 What's New Modified AGI limit for retirement savings contributions credit increased. File taxes 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). File taxes 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). File taxes 2012 You may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). File taxes 2012 This credit could reduce the federal income tax you pay dollar for dollar. File taxes 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. File taxes 2012 You were born before January 2, 1996. File taxes 2012 You are not a full-time student (explained next). File taxes 2012 No one else, such as your parent(s), claims an exemption for you on their tax return. File taxes 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). File taxes 2012 Full-time student. File taxes 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. File taxes 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. File taxes 2012 Adjusted gross income. File taxes 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. File taxes 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. File taxes 2012 Eligible contributions. File taxes 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. File taxes 2012 They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or section 403(b) annuity. File taxes 2012 For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. File taxes 2012 Reducing eligible contributions. File taxes 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. File taxes 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. File taxes 2012   Do not reduce your eligible contributions by any of the following. File taxes 2012 The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. File taxes 2012 Distributions that are taxable as the result of an in-plan rollover to your designated Roth account. File taxes 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. File taxes 2012 Loans from a qualified employer plan treated as a distribution. File taxes 2012 Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). File taxes 2012 Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). File taxes 2012 Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. File taxes 2012 Distributions from a military retirement plan. File taxes 2012 Distributions from an inherited IRA by a nonspousal beneficiary. File taxes 2012 Distributions received by spouse. File taxes 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. File taxes 2012 Testing period. File taxes 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. File taxes 2012 Example. File taxes 2012 You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. File taxes 2012 You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible deferred compensation plan in 2012. File taxes 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. File taxes 2012 You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. File taxes 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. File taxes 2012 Maximum eligible contributions. File taxes 2012   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. File taxes 2012 Effect on other credits. File taxes 2012   The amount of this credit will not change the amount of your refundable tax credits. File taxes 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. File taxes 2012 Maximum credit. File taxes 2012   This is a nonrefundable credit. File taxes 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. File taxes 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. File taxes 2012 How to figure and report the credit. File taxes 2012   The amount of the credit you can get is based on the contributions you make and your credit rate. File taxes 2012 Your credit rate can be as low as 10% or as high as 50%. File taxes 2012 Your credit rate depends on your income and your filing status. File taxes 2012 See Form 8880 to determine your credit rate. File taxes 2012   The maximum contribution taken into account is $2,000 per person. File taxes 2012 On a joint return, up to $2,000 is taken into account for each spouse. File taxes 2012   Figure the credit on Form 8880. File taxes 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. File taxes 2012 Prev  Up  Next   Home   More Online Publications