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Irs Tax Form 2012 1040a

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Irs Tax Form 2012 1040a

Irs tax form 2012 1040a Internal Revenue Bulletin:  2009-17  April 27, 2009  Rev. Irs tax form 2012 1040a Proc. Irs tax form 2012 1040a 2009-24 Table of Contents SECTION 1. Irs tax form 2012 1040a PURPOSE SECTION 2. Irs tax form 2012 1040a BACKGROUND SECTION 3. Irs tax form 2012 1040a SCOPE SECTION 4. Irs tax form 2012 1040a APPLICATION. Irs tax form 2012 1040a 01 In General. Irs tax form 2012 1040a . Irs tax form 2012 1040a 02 Limitations on Depreciation Deductions for Certain Automobiles. Irs tax form 2012 1040a . Irs tax form 2012 1040a 03 Inclusions in Income of Lessees of Passenger Automobiles. Irs tax form 2012 1040a SECTION 5. Irs tax form 2012 1040a EFFECTIVE DATE SECTION 6. Irs tax form 2012 1040a DRAFTING INFORMATION SECTION 1. Irs tax form 2012 1040a PURPOSE . Irs tax form 2012 1040a 01 This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2009, including a separate table of limitations on depreciation deductions for trucks and vans; and (2) the amounts to be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2009, including a separate table of inclusion amounts for lessees of trucks and vans. Irs tax form 2012 1040a . Irs tax form 2012 1040a 02 The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Irs tax form 2012 1040a SECTION 2. Irs tax form 2012 1040a BACKGROUND . Irs tax form 2012 1040a 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year that the passenger automobile is placed in service by the taxpayer and each succeeding year. Irs tax form 2012 1040a Section 280F(d)(7) requires the amounts allowable as depreciation deductions to be increased by a price inflation adjustment amount for passenger automobiles placed in service after 1988. Irs tax form 2012 1040a The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Irs tax form 2012 1040a This change reflects the higher rate of price inflation that trucks and vans have been subject to since 1988. Irs tax form 2012 1040a . Irs tax form 2012 1040a 02 Section 168(k)(1)(A) provides a 50 percent additional first year depreciation deduction for certain new property acquired by a taxpayer after December 31, 2007, and before January 1, 2010, if no written binding contract for the acquisition of the property existed before January 1, 2008. Irs tax form 2012 1040a Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A) by $8,000 for passenger automobiles to which the 50 percent additional first year depreciation deduction applies. Irs tax form 2012 1040a . Irs tax form 2012 1040a 03 Section 168(k)(2)(D)(i) provides that the 50 percent additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Irs tax form 2012 1040a Section 168(k)(2)(D)(iii) permits a taxpayer to elect to not claim the 50 percent additional first year depreciation deduction for any class of property. Irs tax form 2012 1040a Section 168(k)(4) permits a corporation to elect to not claim the 50 percent additional first year depreciation deduction for all eligible qualified property (that is extension property or that is not extension property, as applicable) and instead to increase the business credit limitation under § 38(c) or the alternative minimum tax credit limitation under § 53(c). Irs tax form 2012 1040a Accordingly, this revenue procedure provides tables for passenger automobiles for which the 50 percent additional depreciation deduction applies and tables for passenger automobiles for which the 50 percent additional first year depreciation deduction does not apply, including passenger automobiles in a class of property for which the taxpayer “elects out” of the 50 percent additional first year depreciation deduction or passenger automobiles that are eligible qualified property to which the § 168(k)(4) election applies. Irs tax form 2012 1040a . Irs tax form 2012 1040a 04 For leased passenger automobiles, § 280F(c) requires a reduction in the deduction allowed to the lessee of the passenger automobile. Irs tax form 2012 1040a The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Irs tax form 2012 1040a Under § 1. Irs tax form 2012 1040a 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an inclusion amount determined by applying a formula to the amount obtained from a table. Irs tax form 2012 1040a One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Irs tax form 2012 1040a Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Irs tax form 2012 1040a SECTION 3. Irs tax form 2012 1040a SCOPE . Irs tax form 2012 1040a 01 The limitations on depreciation deductions in section 4. Irs tax form 2012 1040a 02(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2009, and continue to apply for each taxable year that the passenger automobile remains in service. Irs tax form 2012 1040a . Irs tax form 2012 1040a 02 The tables in section 4. Irs tax form 2012 1040a 03 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2009. Irs tax form 2012 1040a Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Irs tax form 2012 1040a See Rev. Irs tax form 2012 1040a Proc. Irs tax form 2012 1040a 2002-14, 2002-1 C. Irs tax form 2012 1040a B. Irs tax form 2012 1040a 450, for passenger automobiles first leased before January 1, 2003, Rev. Irs tax form 2012 1040a Proc. Irs tax form 2012 1040a 2003-75, 2003-2 C. Irs tax form 2012 1040a B. Irs tax form 2012 1040a 1018, for passenger automobiles first leased during calendar year 2003, Rev. Irs tax form 2012 1040a Proc. Irs tax form 2012 1040a 2004-20, 2004-1 C. Irs tax form 2012 1040a B. Irs tax form 2012 1040a 642, for passenger automobiles first leased during calendar year 2004, Rev. Irs tax form 2012 1040a Proc. Irs tax form 2012 1040a 2005-13, 2005-1 C. Irs tax form 2012 1040a B. Irs tax form 2012 1040a 759, for passenger automobiles first leased during calendar year 2005, Rev. Irs tax form 2012 1040a Proc. Irs tax form 2012 1040a 2006-18, 2006-1 C. Irs tax form 2012 1040a B. Irs tax form 2012 1040a 645, for passenger automobiles first leased during calendar year 2006, Rev. Irs tax form 2012 1040a Proc. Irs tax form 2012 1040a 2007-30, 2007-1 C. Irs tax form 2012 1040a B. Irs tax form 2012 1040a 1104, for passenger automobiles first leased during calendar year 2007, and Rev. Irs tax form 2012 1040a Proc. Irs tax form 2012 1040a 2008-22, 2008-12 I. Irs tax form 2012 1040a R. Irs tax form 2012 1040a B. Irs tax form 2012 1040a 658, for passenger automobiles first leased during calendar year 2008. Irs tax form 2012 1040a SECTION 4. Irs tax form 2012 1040a APPLICATION . Irs tax form 2012 1040a 01 In General. Irs tax form 2012 1040a (1) Limitations on depreciation deductions for certain automobiles. Irs tax form 2012 1040a The limitations on depreciation deductions for passenger automobiles placed in service by the taxpayer for the first time during calendar year 2009 are in Tables 1 through 4 in section 4. Irs tax form 2012 1040a 02(2) of this revenue procedure. Irs tax form 2012 1040a (2) Inclusions in income of lessees of passenger automobiles. Irs tax form 2012 1040a A taxpayer first leasing a passenger automobile during calendar year 2009 must determine the inclusion amount that is added to gross income using Tables 5 and 6 in section 4. Irs tax form 2012 1040a 03 of this revenue procedure. Irs tax form 2012 1040a In addition, the taxpayer must follow the procedures of § 1. Irs tax form 2012 1040a 280F-7(a). Irs tax form 2012 1040a . Irs tax form 2012 1040a 02 Limitations on Depreciation Deductions for Certain Automobiles. Irs tax form 2012 1040a (1) Amount of the inflation adjustment. Irs tax form 2012 1040a (a) Passenger automobiles (other than trucks or vans). Irs tax form 2012 1040a Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Irs tax form 2012 1040a The term “CPI automobile component” is defined in § 280F(d)(7)(B)(ii) as the “automobile component” of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Irs tax form 2012 1040a The new car component of the CPI was 115. Irs tax form 2012 1040a 2 for October 1987 and 134. Irs tax form 2012 1040a 837 for October 2008. Irs tax form 2012 1040a The October 2008 index exceeded the October 1987 index by 19. Irs tax form 2012 1040a 637. Irs tax form 2012 1040a The Internal Revenue Service has, therefore, determined that the automobile price inflation adjustment for 2009 for passenger automobiles (other than trucks and vans) is 17. Irs tax form 2012 1040a 05 percent (19. Irs tax form 2012 1040a 637/115. Irs tax form 2012 1040a 2 x 100%). Irs tax form 2012 1040a This adjustment is applicable to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2009. Irs tax form 2012 1040a The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Irs tax form 2012 1040a 1705, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2009. Irs tax form 2012 1040a (b) Trucks and vans. Irs tax form 2012 1040a To determine the dollar limitations applicable to trucks and vans first placed in service during calendar year 2009, the new truck component of the CPI is used instead of the new car component. Irs tax form 2012 1040a The new truck component of the CPI was 112. Irs tax form 2012 1040a 4 for October 1987 and 133. Irs tax form 2012 1040a 640 for October 2008. Irs tax form 2012 1040a The October 2008 index exceeded the October 1987 index by 21. Irs tax form 2012 1040a 24. Irs tax form 2012 1040a The Service has, therefore, determined that the automobile price inflation adjustment for 2009 for trucks and vans is 18. Irs tax form 2012 1040a 90 percent (21. Irs tax form 2012 1040a 24/112. Irs tax form 2012 1040a 4 x 100%). Irs tax form 2012 1040a This adjustment is applicable to all trucks and vans that are first placed in service in calendar year 2009. Irs tax form 2012 1040a The dollar limitations in § 280F(a) therefore must be multiplied by a factor of 0. Irs tax form 2012 1040a 1890, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to trucks and vans. Irs tax form 2012 1040a (2) Amount of the limitation. Irs tax form 2012 1040a For passenger automobiles placed in service by the taxpayer in calendar year 2009, Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year. Irs tax form 2012 1040a Use Table 1 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a passenger automobile (other than a truck or van) in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a passenger automobile that is eligible qualified property to which the § 168(k)(4) election applies. Irs tax form 2012 1040a Use Table 2 for a passenger automobile (other than a truck or van) placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Irs tax form 2012 1040a Use Table 3 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction does not apply, including a truck or van in a class of property for which the taxpayer elects out of the 50 percent additional first year depreciation deduction or a truck or van that is eligible qualified property to which the § 168(k)(4) election applies. Irs tax form 2012 1040a Use Table 4 for a truck or van placed in service by the taxpayer in calendar year 2009, for which the 50 percent additional first year depreciation deduction applies. Irs tax form 2012 1040a REV. Irs tax form 2012 1040a PROC. Irs tax form 2012 1040a 2009-24 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $2,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Irs tax form 2012 1040a PROC. Irs tax form 2012 1040a 2009-24 TABLE 2 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $10,960 2nd Tax Year $4,800 3rd Tax Year $2,850 Each Succeeding Year $1,775 REV. Irs tax form 2012 1040a PROC. Irs tax form 2012 1040a 2009-24 TABLE 3 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 REV. Irs tax form 2012 1040a PROC. Irs tax form 2012 1040a 2009-24 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE BY THE TAXPAYER IN CALENDAR YEAR 2009, FOR WHICH THE 50 PERCENT ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,060 2nd Tax Year $4,900 3rd Tax Year $2,950 Each Succeeding Year $1,775 . Irs tax form 2012 1040a 03 Inclusions in Income of Lessees of Passenger Automobiles. Irs tax form 2012 1040a The inclusion amounts for passenger automobiles first leased in calendar year 2009 are calculated under the procedures described in § 1. Irs tax form 2012 1040a 280F-7(a). Irs tax form 2012 1040a Lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure in applying these procedures, while lessees of trucks and vans should use Table 6 of this revenue procedure. Irs tax form 2012 1040a REV. Irs tax form 2012 1040a PROC. Irs tax form 2012 1040a 2009-24 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 9 19 28 34 38 19,000 19,500 10 21 32 38 43 19,500 20,000 11 24 36 42 48 20,000 20,500 12 27 39 46 54 20,500 21,000 13 29 43 51 58 21,000 21,500 15 31 47 55 64 21,500 22,000 16 34 50 60 68 22,000 23,000 17 38 56 66 76 23,000 24,000 20 42 64 75 86 24,000 25,000 22 47 71 84 96 25,000 26,000 24 52 78 93 107 26,000 27,000 26 58 85 101 117 27,000 28,000 29 62 93 110 127 28,000 29,000 31 67 100 119 138 29,000 30,000 33 72 108 128 147 30,000 31,000 35 77 115 137 157 31,000 32,000 38 82 122 146 167 32,000 33,000 40 87 129 155 178 33,000 34,000 42 92 137 163 188 34,000 35,000 44 97 144 172 199 35,000 36,000 47 102 151 181 208 36,000 37,000 49 107 159 189 219 37,000 38,000 51 112 166 199 228 38,000 39,000 53 117 173 208 239 39,000 40,000 56 122 180 216 250 40,000 41,000 58 127 188 225 259 41,000 42,000 60 132 195 234 269 42,000 43,000 62 137 203 242 280 43,000 44,000 65 141 210 252 290 44,000 45,000 67 146 218 260 300 45,000 46,000 69 151 225 269 311 46,000 47,000 71 157 232 278 320 47,000 48,000 74 161 240 286 331 48,000 49,000 76 166 247 296 340 49,000 50,000 78 171 255 304 351 50,000 51,000 80 176 262 313 361 51,000 52,000 83 181 269 322 371 52,000 53,000 85 186 276 331 381 53,000 54,000 87 191 284 339 392 54,000 55,000 89 196 291 349 401 55,000 56,000 92 201 298 357 412 56,000 57,000 94 206 306 365 423 57,000 58,000 96 211 313 375 432 58,000 59,000 98 216 320 384 442 59,000 60,000 101 221 327 393 452 60,000 62,000 104 228 339 406 467 62,000 64,000 109 238 353 424 488 64,000 66,000 113 248 368 441 509 66,000 68,000 118 258 382 459 529 68,000 70,000 122 268 397 476 550 70,000 72,000 127 277 413 493 570 72,000 74,000 131 288 427 511 590 74,000 76,000 136 297 442 529 610 76,000 78,000 140 307 457 546 631 78,000 80,000 145 317 471 564 651 80,000 85,000 152 335 497 595 686 85,000 90,000 164 359 534 639 737 90,000 95,000 175 384 570 683 789 95,000 100,000 186 409 607 727 839 100,000 110,000 203 446 662 793 916 110,000 120,000 226 495 736 881 1,018 120,000 130,000 248 545 809 970 1,119 130,000 140,000 271 594 883 1,058 1,220 140,000 150,000 293 644 956 1,146 1,322 150,000 160,000 316 693 1,030 1,234 1,424 160,000 170,000 338 743 1,103 1,322 1,526 170,000 180,000 361 792 1,177 1,410 1,628 180,000 190,000 383 842 1,250 1,498 1,730 190,000 200,000 406 891 1,324 1,586 1,831 200,000 210,000 428 941 1,397 1,675 1,932 210,000 220,000 451 990 1,471 1,762 2,035 220,000 230,000 473 1,040 1,544 1,851 2,136 230,000 240,000 496 1,089 1,618 1,939 2,238 240,000 And up 518 1,139 1,691 2,027 2,340 REV. Irs tax form 2012 1040a PROC. Irs tax form 2012 1040a 2009-24 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2009 Fair Market Value of Electric Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th and Later $18,500 $19,000 8 17 25 30 35 19,000 19,500 9 19 29 35 40 19,500 20,000 10 22 33 38 45 20,000 20,500 11 25 36 43 50 20,500 21,000 12 27 40 48 55 21,000 21,500 13 30 43 52 60 21,500 22,000 15 32 47 56 66 22,000 23,000 16 36 52 64 72 23,000 24,000 18 41 60 72 83 24,000 25,000 21 45 68 81 93 25,000 26,000 23 50 75 90 103 26,000 27,000 25 56 82 98 114 27,000 28,000 27 61 89 107 124 28,000 29,000 30 65 97 116 134 29,000 30,000 32 70 104 125 144 30,000 31,000 34 75 112 134 154 31,000 32,000 36 80 119 143 164 32,000 33,000 39 85 126 151 175 33,000 34,000 41 90 134 160 184 34,000 35,000 43 95 141 169 195 35,000 36,000 45 100 148 178 205 36,000 37,000 48 105 155 187 215 37,000 38,000 50 110 163 195 226 38,000 39,000 52 115 170 204 236 39,000 40,000 55 120 177 213 246 40,000 41,000 57 125 185 221 256 41,000 42,000 59 130 192 231 266 42,000 43,000 61 135 199 240 276 43,000 44,000 64 139 207 249 286 44,000 45,000 66 144 215 257 296 45,000 46,000 68 149 222 266 307 46,000 47,000 70 155 229 274 317 47,000 48,000 73 159 237 283 327 48,000 49,000 75 164 244 292 338 49,000 50,000 77 169 251 301 348 50,000 51,000 79 174 259 310 357 51,000 52,000 82 179 266 318 368 52,000 53,000 84 184 273 328 378 53,000 54,000 86 189 281 336 388 54,000 55,000 88 194 288 345 399 55,000 56,000 91 199 295 354 408 56,000 57,000 93 204 302 363 419 57,000 58,000 95 209 310 371 429 58,000 59,000 97 214 317 381 439 59,000 60,000 100 219 324 389 450 60,000 62,000 103 226 336 402 465 62,000 64,000 107 236 351 420 485 64,000 66,000 112 246 365 438 505 66,000 68,000 116 256 380 455 526 68,000 70,000 121 266 394 473 546 70,000 72,000 125 276 409 491 566 72,000 74,000 130 286 423 509 586 74,000 76,000 134 296 438 526 607 76,000 78,000 139 305 454 543 627 78,000 80,000 143 316 467 561 648 80,000 85,000 151 333 493 592 684 85,000 90,000 163 357 531 635 735 90,000 95,000 174 382 567 680 785 95,000 100,000 185 407 604 724 836 100,000 110,000 202 444 659 790 912 110,000 120,000 225 493 733 878 1,014 120,000 130,000 247 543 806 966 1,116 130,000 140,000 270 592 880 1,054 1,218 140,000 150,000 292 642 953 1,143 1,319 150,000 160,000 315 691 1,027 1,230 1,421 160,000 170,000 337 741 1,100 1,319 1,522 170,000 180,000 360 790 1,174 1,407 1,624 180,000 190,000 382 840 1,247 1,495 1,726 190,000 200,000 405 889 1,321 1,583 1,828 200,000 210,000 427 939 1,394 1,671 1,930 210,000 220,000 450 988 1,468 1,759 2,031 220,000 230,000 472 1,038 1,541 1,847 2,134 230,000 240,000 495 1,087 1,615 1,935 2,235 240,000 and up 517 1,137 1,688 2,024 2,336 SECTION 5. Irs tax form 2012 1040a EFFECTIVE DATE This revenue procedure applies to passenger automobiles (other than leased passenger automobiles) that are first placed in service by a taxpayer during calendar year 2009, and to leased passenger automobiles that are first leased by a taxpayer during calendar year 2009. Irs tax form 2012 1040a SECTION 6. Irs tax form 2012 1040a DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Irs tax form 2012 1040a Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Irs tax form 2012 1040a For further information regarding this revenue procedure, contact Mr. Irs tax form 2012 1040a Harvey at (202) 622-4930 (not a toll-free call). Irs tax form 2012 1040a Prev  Up  Next   Home   More Internal Revenue Bulletins

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How to Make an Offshore Voluntary Disclosure

The Offshore Voluntary Disclosure Program is offered to those taxpayers with undisclosed offshore accounts or assets. Please follow the process outlined below. You should refer to How to Make a Domestic Voluntary Disclosure if the undisclosed accounts are domestic in nature.

Pre-Clearance:

Taxpayers or representatives may fax to the IRS Criminal Investigation Lead Development Center at (267) 941-1115 the taxpayers' name, date of birth, social security number and address (if the taxpayer is represented by a tax professional, an executed power of attorney must be included).  

IRS Criminal Investigation will then notify taxpayers or their representatives via fax whether or not they have been cleared to make a voluntary disclosure using the Offshore Voluntary Disclosures Letter. Taxpayers or representatives with questions regarding the pre-clearance can call (267) 941-1607 or contact their nearest Criminal Investigation Office.

Note: Pre-clearance does not guarantee a taxpayer acceptance into the Offshore Voluntary Disclosure Program.    

Offshore Voluntary Disclosure Letter

If the taxpayer chooses to submit a pre-clearance request, after the taxpayer receives a pre-clearance notification, the taxpayer will have 30 days from receipt of the fax notification to complete the Offshore Voluntary Disclosure Letter and attachment (under documents). If the taxpayer chooses to bypass the pre-clearance process, the taxpayer must mail the Offshore Voluntary Disclosures Letter to the following address: 


Internal Revenue Service 
Criminal Investigation
ATTN:  Offshore Voluntary Disclosure Coordinator
Philadelphia Lead Development Center
1-D04-100
2970 Market Street
Philadelphia, PA 19104

The IRS will review the offshore Voluntary Disclosures Letters and notify the taxpayer or representative by mail whether the voluntary disclosure has been preliminarily accepted or declined. 

Complete Voluntary Disclosure Package

Once the voluntary disclosure has been preliminarily accepted, the taxpayer should send the full voluntary disclosure package to:

Internal Revenue Service
3651 S. I H 35 Stop 4301 AUSC
Austin, TX  78741
ATTN: 2011 Offshore Voluntary Disclosure Initiative

Opt Out Procedure

Taxpayers may request to opt out of the civil settlement structure of the 2009 Offshore Voluntary Disclosure Program or 2011 Offshore Voluntary Disclosure Initiative.  For specific information on the opt out process, see questions 51.1 through 51.3 under the 2011 OVDI Frequently Asked Questions and Answers.

Tax administration questions such as Where's My Refund or Where Do I File can be addressed by other IRS offices

 


Frequently Asked Questions (FAQs)

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Page Last Reviewed or Updated: 24-Mar-2014

The Irs Tax Form 2012 1040a

Irs tax form 2012 1040a Publication 575 - Additional Material Table of Contents Worksheet A. Irs tax form 2012 1040a Simplified Method 1. Irs tax form 2012 1040a Enter the total pension or annuity payments received this year. Irs tax form 2012 1040a Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Irs tax form 2012 1040a   2. Irs tax form 2012 1040a Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion. Irs tax form 2012 1040a * See Cost (Investment in the Contract) , earlier 2. Irs tax form 2012 1040a   Note: If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Irs tax form 2012 1040a Otherwise, go to line 3. Irs tax form 2012 1040a   3. Irs tax form 2012 1040a Enter the appropriate number from Table 1 below. Irs tax form 2012 1040a But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below. Irs tax form 2012 1040a 3. Irs tax form 2012 1040a   4. Irs tax form 2012 1040a Divide line 2 by the number on line 3 4. Irs tax form 2012 1040a   5. Irs tax form 2012 1040a Multiply line 4 by the number of months for which this year's payments were made. Irs tax form 2012 1040a If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Irs tax form 2012 1040a Otherwise, go to line 6 5. Irs tax form 2012 1040a   6. Irs tax form 2012 1040a Enter any amounts previously recovered tax free in years after 1986. Irs tax form 2012 1040a This is the amount shown on line 10 of your worksheet for last year 6. Irs tax form 2012 1040a   7. Irs tax form 2012 1040a Subtract line 6 from line 2 7. Irs tax form 2012 1040a   8. Irs tax form 2012 1040a Enter the smaller of line 5 or line 7 8. Irs tax form 2012 1040a   9. Irs tax form 2012 1040a Taxable amount for year. Irs tax form 2012 1040a Subtract line 8 from line 1. Irs tax form 2012 1040a Enter the result, but not less than zero. Irs tax form 2012 1040a Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Irs tax form 2012 1040a  Note: If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. Irs tax form 2012 1040a If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers , earlier, before entering an amount on your tax return 9. Irs tax form 2012 1040a   10. Irs tax form 2012 1040a Was your annuity starting date before 1987? □ Yes. Irs tax form 2012 1040a STOP. Irs tax form 2012 1040a Do not complete the rest of this worksheet. Irs tax form 2012 1040a  □ No. Irs tax form 2012 1040a Add lines 6 and 8. Irs tax form 2012 1040a This is the amount you have recovered tax free through 2013. Irs tax form 2012 1040a You will need this number if you need to fill out this worksheet next year 10. Irs tax form 2012 1040a   11. Irs tax form 2012 1040a Balance of cost to be recovered. Irs tax form 2012 1040a Subtract line 10 from line 2. Irs tax form 2012 1040a If zero, you will not have to complete this worksheet next year. Irs tax form 2012 1040a The payments you receive next year will generally be fully taxable 11. Irs tax form 2012 1040a   * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. Irs tax form 2012 1040a Table 1 for Line 3 Above   IF the age at  annuity starting date was . Irs tax form 2012 1040a . Irs tax form 2012 1040a . Irs tax form 2012 1040a         AND your annuity starting date was—     BEFORE November 19, 1996,  enter on line 3 . Irs tax form 2012 1040a . Irs tax form 2012 1040a . Irs tax form 2012 1040a AFTER November 18, 1996,  enter on line 3 . Irs tax form 2012 1040a . Irs tax form 2012 1040a . Irs tax form 2012 1040a   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the combined ages at annuity starting date were . Irs tax form 2012 1040a . Irs tax form 2012 1040a . Irs tax form 2012 1040a   THEN enter on line 3 . Irs tax form 2012 1040a . Irs tax form 2012 1040a . Irs tax form 2012 1040a         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Prev  Up  Next   Home   More Online Publications