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1040x 2012 Tax Form

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1040x 2012 Tax Form

1040x 2012 tax form Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. 1040x 2012 tax form Tax questions. 1040x 2012 tax form Useful Items - You may want to see: Reminders Future developments. 1040x 2012 tax form  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. 1040x 2012 tax form IRS. 1040x 2012 tax form gov/pub721. 1040x 2012 tax form Phased retirement. 1040x 2012 tax form   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. 1040x 2012 tax form This new program will allow eligible employees to begin receiving annuity payments while working part-time. 1040x 2012 tax form For more information, go to the Office of Personnel Management (OPM) website at www. 1040x 2012 tax form opm. 1040x 2012 tax form gov. 1040x 2012 tax form Roth Thrift Savings Plan (TSP) balance. 1040x 2012 tax form  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. 1040x 2012 tax form Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. 1040x 2012 tax form Qualified distributions from a Roth TSP are not included in your income. 1040x 2012 tax form See Thrift Savings Plan in Part II for more information. 1040x 2012 tax form Rollovers. 1040x 2012 tax form  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. 1040x 2012 tax form See Rollover Rules in Part II. 1040x 2012 tax form Rollovers by surviving spouse. 1040x 2012 tax form  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. 1040x 2012 tax form See Rollover Rules in Part II. 1040x 2012 tax form Thrift Savings Plan (TSP) beneficiary participant accounts. 1040x 2012 tax form  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). 1040x 2012 tax form The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. 1040x 2012 tax form Benefits for public safety officer's survivors. 1040x 2012 tax form  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. 1040x 2012 tax form For more information, see Dependents of public safety officers in Part IV. 1040x 2012 tax form Uniformed services Thrift Savings Plan (TSP) accounts. 1040x 2012 tax form  If you have a uniformed services TSP account, it may include contributions from combat zone pay. 1040x 2012 tax form This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. 1040x 2012 tax form However, any earnings on those contributions are subject to tax when they are distributed. 1040x 2012 tax form The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. 1040x 2012 tax form If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. 1040x 2012 tax form You can get more information from the TSP website, www. 1040x 2012 tax form tsp. 1040x 2012 tax form gov, or the TSP Service Office. 1040x 2012 tax form Photographs of missing children. 1040x 2012 tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040x 2012 tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040x 2012 tax form You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040x 2012 tax form Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. 1040x 2012 tax form These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). 1040x 2012 tax form Tax rules for annuity benefits. 1040x 2012 tax form   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. 1040x 2012 tax form The rest of your benefits are taxable. 1040x 2012 tax form If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. 1040x 2012 tax form If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. 1040x 2012 tax form See Part II, Rules for Retirees . 1040x 2012 tax form Thrift Savings Plan. 1040x 2012 tax form   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. 1040x 2012 tax form This plan is similar to private sector 401(k) plans. 1040x 2012 tax form You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. 1040x 2012 tax form The contributions and earnings on them are not taxed until they are distributed to you. 1040x 2012 tax form Also the TSP offers a Roth TSP option. 1040x 2012 tax form Contributions to this type of balance are after tax and qualified distributions from the account are tax free. 1040x 2012 tax form See Thrift Savings Plan in Part II. 1040x 2012 tax form Comments and suggestions. 1040x 2012 tax form   We welcome your comments about this publication and your suggestions for future editions. 1040x 2012 tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040x 2012 tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040x 2012 tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040x 2012 tax form   You can send your comments from www. 1040x 2012 tax form irs. 1040x 2012 tax form gov/formspubs/. 1040x 2012 tax form Click on “More Information” and then on “Comment on Tax Forms and Publications”. 1040x 2012 tax form   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040x 2012 tax form Ordering forms and publications. 1040x 2012 tax form   Visit www. 1040x 2012 tax form irs. 1040x 2012 tax form gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040x 2012 tax form Internal Revenue Service 1201 N. 1040x 2012 tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040x 2012 tax form   If you have a tax question, check the information available on IRS. 1040x 2012 tax form gov or call 1-800-829-1040. 1040x 2012 tax form We cannot answer tax questions sent to either of the above addresses. 1040x 2012 tax form Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 1040x 2012 tax form 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. 1040x 2012 tax form Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Departmento de Asuntos Del Consumidor

Website: Departmento de Asuntos Del Consumidor

Address: Departmento de Asuntos Del Consumidor
Apartado 41059
Minillas Station
Santurce, PR 00940

Phone Number: 787-722-7555

Toll-free: 1-866-520-3226 (PR)

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Oficina del Comisionado de Instituciones Financieras

Website: Oficina del Comisionado de Instituciones Financieras

Address: Oficina del Comisionado de Instituciones Financieras
PO Box 11855
San Juan, PR 00910-3855

Phone Number: 787-723-3131

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Office of the Commissioner of Insurance

Website: Office of the Commissioner of Insurance

Address: Office of the Commissioner of Insurance
B5 Calle Tabonuco, Suite 216 PMB 356
Guaynabo, PR 00968-3029

Phone Number: 787-304-8686

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of the Commissioner of Financial Institutions

Website: Office of the Commissioner of Financial Institutions

Address: Office of the Commissioner of Financial Institutions
Securities Division
PO Box 11855
San Juan, PR 00910-3855

Phone Number: 787-723-3131

TTY: 1-800-981-7711 (Consumers)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
PO Box 190870
San Juan, PR 00918

Phone Number: 787-756-1919

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The 1040x 2012 Tax Form

1040x 2012 tax form 3. 1040x 2012 tax form   Adjustments to Income Table of Contents Individual Retirement Arrangement (IRA) Contributions and DeductionsContributions to Kay Bailey Hutchison Spousal IRAs. 1040x 2012 tax form Deductible contribution. 1040x 2012 tax form Nondeductible contribution. 1040x 2012 tax form You may be able to subtract amounts from your total income (Form 1040, line 22 or Form 1040A, line 15) or total effectively connected income (Form 1040NR, line 23) to get your adjusted gross income (Form 1040, line 37; Form 1040A, line 21; or Form 1040NR, line 36). 1040x 2012 tax form Some adjustments to income follow. 1040x 2012 tax form Contributions to your individual retirement arrangement (IRA) (Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32), explained later in this publication. 1040x 2012 tax form Certain moving expenses (Form 1040, line 26; or Form 1040NR, line 26) if you changed job locations or started a new job in 2013. 1040x 2012 tax form See Publication 521, Moving Expenses, or see Form 3903, Moving Expenses, and its instructions. 1040x 2012 tax form Some health insurance costs (Form 1040, line 29 or Form 1040NR, line 29) if you were self-employed and had a net profit for the year, or if you received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. 1040x 2012 tax form For more details, see Publication 535, Business Expenses. 1040x 2012 tax form Payments to your self-employed SEP, SIMPLE, or qualified plan (Form 1040, line 28 or Form 1040NR, line 28). 1040x 2012 tax form For more information, including limits on how much you can deduct, see Publication 560, Retirement Plans for Small Business. 1040x 2012 tax form Penalties paid on early withdrawal of savings (Form 1040, line 30 or Form 1040NR, line 30). 1040x 2012 tax form Form 1099-INT, Interest Income, or Form 1099-OID, Original Issue Discount, will show the amount of any penalty you were charged. 1040x 2012 tax form Alimony payments (Form 1040, line 31a). 1040x 2012 tax form For more information, see Publication 504, Divorced or Separated Individuals. 1040x 2012 tax form There are other items you can claim as adjustments to income. 1040x 2012 tax form These adjustments are discussed in your tax return instructions. 1040x 2012 tax form Individual Retirement Arrangement (IRA) Contributions and Deductions This section explains the tax treatment of amounts you pay into traditional IRAs. 1040x 2012 tax form A traditional IRA is any IRA that is not a Roth or SIMPLE IRA. 1040x 2012 tax form Roth and SIMPLE IRAs are defined earlier in the IRA discussion under Retirement Plan Distributions . 1040x 2012 tax form For more detailed information, see Publication 590. 1040x 2012 tax form Contributions. 1040x 2012 tax form   An IRA is a personal savings plan that offers you tax advantages to set aside money for your retirement. 1040x 2012 tax form Two advantages of a traditional IRA are: You may be able to deduct some or all of your contributions to it, depending on your circumstances, and Generally, amounts in your IRA, including earnings and gains, are not taxed until distributed. 1040x 2012 tax form    Although interest earned from your traditional IRA generally is not taxed in the year earned, it is not tax-exempt interest. 1040x 2012 tax form Do not report this interest on your tax return as tax-exempt interest. 1040x 2012 tax form General limit. 1040x 2012 tax form   The most that can be contributed for 2013 to your traditional IRA is the smaller of the following amounts. 1040x 2012 tax form Your taxable compensation for the year, or $5,500 ($6,500 if you were age 50 or older by the end of 2013). 1040x 2012 tax form Contributions to Kay Bailey Hutchison Spousal IRAs. 1040x 2012 tax form   In the case of a married couple filing a joint return for 2013, up to $5,500 ($6,500 for each spouse age 50 or older by the end of 2013) can be contributed to IRAs on behalf of each spouse, even if one spouse has little or no compensation. 1040x 2012 tax form For more information on the general limit and the Kay Bailey Hutchison Spousal IRA limit, see How Much Can Be Contributed? in Publication 590. 1040x 2012 tax form Deductible contribution. 1040x 2012 tax form   Generally, you can deduct the lesser of the contributions to your traditional IRA for the year or the general limit (or Kay Bailey Hutchison Spousal IRA limit, if applicable) just explained. 1040x 2012 tax form However, if you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. 1040x 2012 tax form Your deduction may be reduced or eliminated, depending on your filing status and the amount of your income. 1040x 2012 tax form For more information, see Limit if Covered by Employer Plan in Publication 590. 1040x 2012 tax form Nondeductible contribution. 1040x 2012 tax form   The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. 1040x 2012 tax form You must file Form 8606, Nondeductible IRAs, to report nondeductible contributions even if you do not have to file a tax return for the year. 1040x 2012 tax form    For 2014, the most that can be contributed to your traditional IRA is $5,500 ($6,500 if you are age 50 or older at the end of 2014). 1040x 2012 tax form Prev  Up  Next   Home   More Online Publications