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Where To File My 2012 Federal Tax Return

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Where To File My 2012 Federal Tax Return

Where to file my 2012 federal tax return 11. Where to file my 2012 federal tax return   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. Where to file my 2012 federal tax return Free help with your tax return. Where to file my 2012 federal tax return   You can get free help preparing your return nationwide from IRS-certified volunteers. Where to file my 2012 federal tax return The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Where to file my 2012 federal tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Where to file my 2012 federal tax return To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Where to file my 2012 federal tax return gov, download the IRS2Go app, or call 1-800-906-9887. Where to file my 2012 federal tax return   As part of the TCE program, AARP offers the Tax-Aide counseling program. Where to file my 2012 federal tax return To find the nearest AARP Tax-Aide site, visit AARP's website at www. Where to file my 2012 federal tax return aarp. Where to file my 2012 federal tax return org/money/taxaide or call 1-888-227-7669. Where to file my 2012 federal tax return For more information on these programs, go to IRS. Where to file my 2012 federal tax return gov and enter “VITA” in the search box. Where to file my 2012 federal tax return Internet. Where to file my 2012 federal tax return    IRS. Where to file my 2012 federal tax return gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Where to file my 2012 federal tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Check the status of your 2013 refund with the Where's My Refund? application on IRS. Where to file my 2012 federal tax return gov or download the IRS2Go app and select the Refund Status option. Where to file my 2012 federal tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where to file my 2012 federal tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where to file my 2012 federal tax return Use the Interactive Tax Assistant (ITA) to research your tax questions. Where to file my 2012 federal tax return No need to wait on the phone or stand in line. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return When you reach the response screen, you can print the entire interview and the final response for your records. Where to file my 2012 federal tax return New subject areas are added on a regular basis. Where to file my 2012 federal tax return  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Where to file my 2012 federal tax return gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Where to file my 2012 federal tax return You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Where to file my 2012 federal tax return The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return You can also ask the IRS to mail a return or an account transcript to you. Where to file my 2012 federal tax return Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Where to file my 2012 federal tax return gov or by calling 1-800-908-9946. Where to file my 2012 federal tax return Tax return and tax account transcripts are generally available for the current year and the past three years. Where to file my 2012 federal tax return Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Where to file my 2012 federal tax return Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Check the status of your amended return using Where's My Amended Return? Go to IRS. Where to file my 2012 federal tax return gov and enter Where's My Amended Return? in the search box. Where to file my 2012 federal tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where to file my 2012 federal tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Where to file my 2012 federal tax return Make a payment using one of several safe and convenient electronic payment options available on IRS. Where to file my 2012 federal tax return gov. Where to file my 2012 federal tax return Select the Payment tab on the front page of IRS. Where to file my 2012 federal tax return gov for more information. Where to file my 2012 federal tax return Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Where to file my 2012 federal tax return Figure your income tax withholding with the IRS Withholding Calculator on IRS. Where to file my 2012 federal tax return gov. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Where to file my 2012 federal tax return gov. Where to file my 2012 federal tax return Request an Electronic Filing PIN by going to IRS. Where to file my 2012 federal tax return gov and entering Electronic Filing PIN in the search box. Where to file my 2012 federal tax return Download forms, instructions and publications, including accessible versions for people with disabilities. Where to file my 2012 federal tax return Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Where to file my 2012 federal tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Where to file my 2012 federal tax return An employee can answer questions about your tax account or help you set up a payment plan. Where to file my 2012 federal tax return Before you visit, check the Office Locator on IRS. Where to file my 2012 federal tax return gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Where to file my 2012 federal tax return If you have a special need, such as a disability, you can request an appointment. Where to file my 2012 federal tax return Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Where to file my 2012 federal tax return Apply for an Employer Identification Number (EIN). Where to file my 2012 federal tax return Go to IRS. Where to file my 2012 federal tax return gov and enter Apply for an EIN in the search box. Where to file my 2012 federal tax return Read the Internal Revenue Code, regulations, or other official guidance. Where to file my 2012 federal tax return Read Internal Revenue Bulletins. Where to file my 2012 federal tax return Sign up to receive local and national tax news and more by email. Where to file my 2012 federal tax return Just click on “subscriptions” above the search box on IRS. Where to file my 2012 federal tax return gov and choose from a variety of options. Where to file my 2012 federal tax return Phone. Where to file my 2012 federal tax return    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Where to file my 2012 federal tax return Download the free IRS2Go app from the iTunes app store or from Google Play. Where to file my 2012 federal tax return Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Where to file my 2012 federal tax return gov, or download the IRS2Go app. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Where to file my 2012 federal tax return Most VITA and TCE sites offer free electronic filing. Where to file my 2012 federal tax return Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Where to file my 2012 federal tax return Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return The IRS issues more than 9 out of 10 refunds in less than 21 days. Where to file my 2012 federal tax return Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Where to file my 2012 federal tax return Note, the above information is for our automated hotline. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Where to file my 2012 federal tax return You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Where to file my 2012 federal tax return It can take up to 3 weeks from the date you mailed it to show up in our system. Where to file my 2012 federal tax return 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). Where to file my 2012 federal tax return You should receive your order within 10 business days. Where to file my 2012 federal tax return Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Where to file my 2012 federal tax return The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Where to file my 2012 federal tax return These individuals can also contact the IRS through relay services such as the Federal Relay Service. Where to file my 2012 federal tax return Walk-in. Where to file my 2012 federal tax return   You can find a selection of forms, publications and services — in-person. Where to file my 2012 federal tax return Products. Where to file my 2012 federal tax return You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Where to file my 2012 federal tax return Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Where to file my 2012 federal tax return Services. Where to file my 2012 federal tax return You can walk in to your local TAC for face-to-face tax help. Where to file my 2012 federal tax return An employee can answer questions about your tax account or help you set up a payment plan. Where to file my 2012 federal tax return Before visiting, use the Office Locator tool on IRS. Where to file my 2012 federal tax return gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Where to file my 2012 federal tax return Mail. Where to file my 2012 federal tax return   You can send your order for forms, instructions, and publications to the address below. Where to file my 2012 federal tax return You should receive a response within 10 business days after your request is received. Where to file my 2012 federal tax return Internal Revenue Service 1201 N. Where to file my 2012 federal tax return Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Where to file my 2012 federal tax return The Taxpayer Advocate Service (TAS) is your voice at the IRS. Where to file my 2012 federal tax return Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Where to file my 2012 federal tax return   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return You face (or your business is facing) an immediate threat of adverse action. Where to file my 2012 federal tax return You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Where to file my 2012 federal tax return   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. Where to file my 2012 federal tax return Here's why we can help: TAS is an independent organization within the IRS. Where to file my 2012 federal tax return Our advocates know how to work with the IRS. Where to file my 2012 federal tax return Our services are free and tailored to meet your needs. Where to file my 2012 federal tax return We have offices in every state, the District of Columbia, and Puerto Rico. Where to file my 2012 federal tax return   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. Where to file my 2012 federal tax return   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Where to file my 2012 federal tax return If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Where to file my 2012 federal tax return Low Income Taxpayer Clinics. Where to file my 2012 federal tax return   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. Where to file my 2012 federal tax return Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Where to file my 2012 federal tax return Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 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Contact My Local Office in the District of Columbia

Face-to-face Tax Help

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

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

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

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

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

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

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

City  Street Address  Days/Hours of Service  Telephone* 
Washington, DC  77 K Street NE
Washington, DC 20002 

Monday-Friday 8:30 a.m.-4:30 p.m.

 

Services Provided 

(202) 803-9000

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

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

The Taxpayer Advocate Service: Call  (202) 803-9800 or 1-877-777-4778 or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

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

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

Internal Revenue Service
Metro Plex 1
8401 Corporate Drive, Suite 300
Landover, MD  20785

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

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

Page Last Reviewed or Updated: 28-Mar-2014

The Where To File My 2012 Federal Tax Return

Where to file my 2012 federal tax return Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Where to file my 2012 federal tax return 20% withholding, Other withholding rules. Where to file my 2012 federal tax return 5-year rule, 5-year rule. Where to file my 2012 federal tax return , Death before required beginning date. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return 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). Where to file my 2012 federal tax return , Modified AGI. Where to file my 2012 federal tax return (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Where to file my 2012 federal tax return Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Where to file my 2012 federal tax return Required minimum distributions, Distributions after the required beginning date. Where to file my 2012 federal tax return Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Where to file my 2012 federal tax return Annuity contracts, Annuity or endowment contracts. Where to file my 2012 federal tax return Borrowing on, Borrowing on an annuity contract. Where to file my 2012 federal tax return Distribution from insurance company, Annuity distributions from an insurance company. Where to file my 2012 federal tax return Distribution from IRA account, Distribution of an annuity contract from your IRA account. Where to file my 2012 federal tax return Early distributions, Annuity. Where to file my 2012 federal tax return Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Where to file my 2012 federal tax return Roth IRAs, Basis of distributed property. Where to file my 2012 federal tax return Traditional IRAs, Cost basis. Where to file my 2012 federal tax return Beginning date, required, Distributions after the required beginning date. Where to file my 2012 federal tax return Beneficiaries, IRA Beneficiaries, Death before required beginning date. Where to file my 2012 federal tax return Change of, Change of beneficiary. Where to file my 2012 federal tax return Death of beneficiary, Death of a beneficiary. Where to file my 2012 federal tax return Early distributions to, Beneficiary. Where to file my 2012 federal tax return Individual as, Beneficiary an individual. Where to file my 2012 federal tax return More than one, More than one beneficiary. Where to file my 2012 federal tax return , Multiple individual beneficiaries. Where to file my 2012 federal tax return Not an individual, Beneficiary not an individual. Where to file my 2012 federal tax return Roth IRAs, Distributions to beneficiaries. Where to file my 2012 federal tax return Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Where to file my 2012 federal tax return Bond purchase plans Rollovers from, Rollover from bond purchase plan. Where to file my 2012 federal tax return Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Where to file my 2012 federal tax return , Brokers' commissions. Where to file my 2012 federal tax return C Change in marital status, Change in marital status. Where to file my 2012 federal tax return Change of beneficiary, Change of beneficiary. Where to file my 2012 federal tax return Charitable distributions, qualified, Qualified charitable distributions. Where to file my 2012 federal tax return Collectibles, Investment in Collectibles, Collectibles. Where to file my 2012 federal tax return Community property, Community property laws. Where to file my 2012 federal tax return Compensation Alimony, Alimony and separate maintenance. Where to file my 2012 federal tax return Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Where to file my 2012 federal tax return Self-employment, Self-employment loss. Where to file my 2012 federal tax return Wages, salaries, etc. Where to file my 2012 federal tax return , Wages, salaries, etc. Where to file my 2012 federal tax return Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Where to file my 2012 federal tax return Contribution limits More than one IRA, More than one IRA. Where to file my 2012 federal tax return Contributions Designating the year, Designating year for which contribution is made. Where to file my 2012 federal tax return Distributions in same year as, Both contributions for 2013 and distributions in 2013. Where to file my 2012 federal tax return Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Where to file my 2012 federal tax return Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Where to file my 2012 federal tax return Qualified reservist repayments, Qualified reservist repayments. Where to file my 2012 federal tax return Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Where to file my 2012 federal tax return Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Where to file my 2012 federal tax return D Death of beneficiary, Death of a beneficiary. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Defined contribution plans, Defined contribution plan. Where to file my 2012 federal tax return Disabilities, persons with Early distributions to, Disabled. Where to file my 2012 federal tax return Distributions After required beginning date, Distributions after the required beginning date. Where to file my 2012 federal tax return Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Where to file my 2012 federal tax return Delivered outside U. Where to file my 2012 federal tax return S. Where to file my 2012 federal tax return , IRA distributions delivered outside the United States. Where to file my 2012 federal tax return Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Where to file my 2012 federal tax return From individual retirement annuities, Distributions from individual retirement annuities. Where to file my 2012 federal tax return Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Where to file my 2012 federal tax return Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Where to file my 2012 federal tax return Qualified HSA funding, One-time qualified HSA funding distribution. Where to file my 2012 federal tax return Qualified reservist, Qualified reservist distributions. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Where to file my 2012 federal tax return Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Where to file my 2012 federal tax return (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Where to file my 2012 federal tax return Disability exception, Disabled. Where to file my 2012 federal tax return First-time homebuyers, exception, First home. Where to file my 2012 federal tax return Higher education expenses, exception, Higher education expenses. Where to file my 2012 federal tax return Medical insurance, exception, Medical insurance. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Education expenses, Higher education expenses. Where to file my 2012 federal tax return Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Defined contribution plans, Defined contribution plan. Where to file my 2012 federal tax return Effect of modified AGI on deduction (Table 1-2), Table 1-2. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Where to file my 2012 federal tax return Deduction for inherited IRAs, Federal estate tax deduction. Where to file my 2012 federal tax return Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Where to file my 2012 federal tax return Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. 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Where to file my 2012 federal tax return Letter codes used on, Letter codes. Where to file my 2012 federal tax return Number codes used on, Number codes. Where to file my 2012 federal tax return Withdrawal of excess contribution, Form 1099-R. Where to file my 2012 federal tax return Form 5329, Additional 10% tax, Reporting the tax. Where to file my 2012 federal tax return , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Where to file my 2012 federal tax return Form 8606, Form 8606. Where to file my 2012 federal tax return , Form 8606. Where to file my 2012 federal tax return , Reporting your nontaxable distribution on Form 8606. Where to file my 2012 federal tax return , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Where to file my 2012 federal tax return Form 8880, How to figure and report the credit. Where to file my 2012 federal tax return Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Where to file my 2012 federal tax return Frozen deposits, Frozen deposit. Where to file my 2012 federal tax return Full-time student Retirement savings contributions credit, Full-time student. Where to file my 2012 federal tax return H Help (see Tax help) Higher education expenses, Higher education expenses. Where to file my 2012 federal tax return How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Where to file my 2012 federal tax return HSA funding distributions, qualified, One-time qualified HSA funding distribution. Where to file my 2012 federal tax return I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Where to file my 2012 federal tax return Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Inherited IRAs, What if You Inherit an IRA?, More information. Where to file my 2012 federal tax return Rollovers, Inherited IRAs. Where to file my 2012 federal tax return Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Where to file my 2012 federal tax return Exception, Exception. Where to file my 2012 federal tax return K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Where to file my 2012 federal tax return Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Where to file my 2012 federal tax return L Last-in first-out rule, Last-in first-out rule. Where to file my 2012 federal tax return Life expectancy, Life expectancy. Where to file my 2012 federal tax return Life insurance, Life insurance contract. Where to file my 2012 federal tax return Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Where to file my 2012 federal tax return Matching contributions (SIMPLE), Matching contributions. 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Where to file my 2012 federal tax return Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Where to file my 2012 federal tax return Effect on contribution amount (Table 2-1), Table 2-1. Where to file my 2012 federal tax return Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Where to file my 2012 federal tax return More than one IRA, More than one IRA. Where to file my 2012 federal tax return Recharacterization, More than one IRA. Where to file my 2012 federal tax return Required minimum distribution, More than one IRA. Where to file my 2012 federal tax return N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Where to file my 2012 federal tax return Failure to report, Failure to report nondeductible contributions. Where to file my 2012 federal tax return Overstatement penalty, Penalty for overstatement. Where to file my 2012 federal tax return Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Where to file my 2012 federal tax return Rollovers, Rollover notice. Where to file my 2012 federal tax return P Partial rollovers, Partial rollovers. Where to file my 2012 federal tax return , Partial rollover. Where to file my 2012 federal tax return Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Where to file my 2012 federal tax return Early distributions, Early Distributions, Nondeductible contributions. Where to file my 2012 federal tax return Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Where to file my 2012 federal tax return Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Where to file my 2012 federal tax return Failure to file Form 8606, Penalty for failure to file Form 8606. Where to file my 2012 federal tax return Overstatement of nondeductible contributions, Penalty for overstatement. Where to file my 2012 federal tax return Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Where to file my 2012 federal tax return Taxes on, Taxes on prohibited transactions. Where to file my 2012 federal tax return Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Where to file my 2012 federal tax return Qualified domestic relations orders (QDROs), Qualified domestic relations order. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Receivership distributions, Receivership distributions. Where to file my 2012 federal tax return Recharacterization, Recharacterizations, More than one IRA. Where to file my 2012 federal tax return Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Timing of, Timing. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Where to file my 2012 federal tax return From IRAs, Reporting rollovers from IRAs. 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In year of owner's death, Distributions in the year of the owner's death. Where to file my 2012 federal tax return Installments allowed, Installments allowed. Where to file my 2012 federal tax return More than one IRA, More than one IRA. Where to file my 2012 federal tax return Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Where to file my 2012 federal tax return Reservists, Reservists. Where to file my 2012 federal tax return Qualified reservist distribution, Qualified reservist distributions. Where to file my 2012 federal tax return Qualified reservist repayments, Qualified reservist repayments. Where to file my 2012 federal tax return Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Where to file my 2012 federal tax return Rollovers, Rollovers, Reporting rollovers from employer plans. Where to file my 2012 federal tax return Airline payments, Rollover of Airline Payments Amount, Amount. Where to file my 2012 federal tax return Choosing an option (Table 1-5), Table 1-5. Where to file my 2012 federal tax return Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Where to file my 2012 federal tax return Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Where to file my 2012 federal tax return Direct rollover option, Direct rollover option. Where to file my 2012 federal tax return Extension of period, Extension of rollover period. Where to file my 2012 federal tax return From bond purchase plan, Rollover from bond purchase plan. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Inherited IRAs, Inherited IRAs. Where to file my 2012 federal tax return Nonspouse beneficiary, Rollover by nonspouse beneficiary. Where to file my 2012 federal tax return Notice, Rollover notice. Where to file my 2012 federal tax return Partial, Partial rollovers. Where to file my 2012 federal tax return , Partial rollover. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Where to file my 2012 federal tax return To traditional IRA, Kinds of rollovers to a traditional IRA. Where to file my 2012 federal tax return Waiting period between, Waiting period between rollovers. Where to file my 2012 federal tax return , No waiting period between rollovers. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Where to file my 2012 federal tax return Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Where to file my 2012 federal tax return Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Where to file my 2012 federal tax return , Recharacterizing to a SEP IRA or SIMPLE IRA. Where to file my 2012 federal tax return , 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. Where to file my 2012 federal tax return Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Income of, Self-employment income. Where to file my 2012 federal tax return SIMPLE plans, Self-employed individual. Where to file my 2012 federal tax return SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Where to file my 2012 federal tax return Separated taxpayers Filing status of, Lived apart from spouse. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Where to file my 2012 federal tax return Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Where to file my 2012 federal tax return Self-employed persons, Self-employed individual. Where to file my 2012 federal tax return SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Where to file my 2012 federal tax return , Traditional IRA mistakenly moved to SIMPLE IRA. Where to file my 2012 federal tax return Two-year rule, Two-year rule. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Retirement savings contributions credit, Full-time student. Where to file my 2012 federal tax return Surviving spouse, Surviving spouse. Where to file my 2012 federal tax return , Surviving spouse. Where to file my 2012 federal tax return Rollovers by, Distributions received by a surviving spouse. Where to file my 2012 federal tax return T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Effect of Modified AGI on Roth IRA Contribution Rollover vs. Where to file my 2012 federal tax return direct payment to taxpayer (Table 1-5), Table 1-5. Where to file my 2012 federal tax return Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Tax help, How To Get Tax Help Tax year, Tax year. Where to file my 2012 federal tax return Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Where to file my 2012 federal tax return Traditional IRAs, Traditional IRAs, Form 5329 not required. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Where to file my 2012 federal tax return Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Loss of IRA status, Loss of IRA status. Where to file my 2012 federal tax return Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Where to file my 2012 federal tax return , Traditional IRA mistakenly moved to SIMPLE IRA. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Where to file my 2012 federal tax return Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Where to file my 2012 federal tax return Trustees' fees, Trustees' fees. Where to file my 2012 federal tax return , Trustees' fees. Where to file my 2012 federal tax return Trusts As beneficiary, Trust as beneficiary. Where to file my 2012 federal tax return TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Where to file my 2012 federal tax return U Unreimbursed medical expenses, Unreimbursed medical expenses. Where to file my 2012 federal tax return V Volunteer firefighters, Volunteer firefighters. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Direct rollover option, Withholding. Where to file my 2012 federal tax return Eligible rollover distribution paid to taxpayer, Withholding requirement. Where to file my 2012 federal tax return Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Where to file my 2012 federal tax return 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. Where to file my 2012 federal tax return Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Where to file my 2012 federal tax return Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications