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2012 1040 Tax Form

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2012 1040 Tax Form

2012 1040 tax form Publication 972 - Main Content Table of Contents Child Tax CreditQualifying Child Limits on the Credit Claiming the Credit Earned Income Additional Child Tax Credit How To Get Tax HelpLow Income Taxpayer Clinics Child Tax Credit This credit is for people who have a qualifying child as defined later. 2012 1040 tax form It is in addition to the credit for child and dependent care expenses (on Form 1040, line 48; Form 1040A, line 29; or Form 1040NR, line 46) and the earned income credit (on Form 1040, line 64a; or Form 1040A, line 38a). 2012 1040 tax form The maximum amount you can claim for the credit is $1,000 for each qualifying child. 2012 1040 tax form Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. 2012 1040 tax form S. 2012 1040 tax form citizen, a U. 2012 1040 tax form S. 2012 1040 tax form national, or a U. 2012 1040 tax form S. 2012 1040 tax form resident alien. 2012 1040 tax form For more information, see Publication 519, U. 2012 1040 tax form S. 2012 1040 tax form Tax Guide for Aliens. 2012 1040 tax form If the child was adopted, see Adopted child , later. 2012 1040 tax form For each qualifying child, you must either check the box on Form 1040 or Form 1040A, line 6c, column (4); or Form 1040NR, line 7c, column (4). 2012 1040 tax form Example. 2012 1040 tax form Your 10-year-old nephew lives in Mexico and qualifies as your dependent. 2012 1040 tax form Because he is not a U. 2012 1040 tax form S. 2012 1040 tax form citizen, U. 2012 1040 tax form S. 2012 1040 tax form national, or U. 2012 1040 tax form S. 2012 1040 tax form resident alien, he is not a qualifying child for the child tax credit. 2012 1040 tax form Filers who have certain child dependents with an IRS Individual Taxpayer Identification Number (ITIN). 2012 1040 tax form   If you are claiming a child tax credit or additional child tax credit for a child identified on your tax return with an ITIN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). 2012 1040 tax form   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. 2012 1040 tax form To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. 2012 1040 tax form For more information about the substantial presence test, see Publication 519, U. 2012 1040 tax form S. 2012 1040 tax form Tax Guide for Aliens. 2012 1040 tax form Adopted child. 2012 1040 tax form   An adopted child is always treated as your own child. 2012 1040 tax form An adopted child includes a child lawfully placed with you for legal adoption. 2012 1040 tax form   If you are a U. 2012 1040 tax form S. 2012 1040 tax form citizen or U. 2012 1040 tax form S. 2012 1040 tax form national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. 2012 1040 tax form Exceptions to time lived with you. 2012 1040 tax form    A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. 2012 1040 tax form Temporary absences by you or the child for special circumstances, such as school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. 2012 1040 tax form   There are also exceptions for kidnapped children and children of divorced or separated parents. 2012 1040 tax form For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 2012 1040 tax form Qualifying child of more than one person. 2012 1040 tax form   A special rule applies if your qualifying child is the qualifying child of more than one person. 2012 1040 tax form For details, see the instructions for line 6c in either the Form 1040 or Form 1040A instructions. 2012 1040 tax form Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. 2012 1040 tax form The amount on Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44, is less than the credit. 2012 1040 tax form If this amount is zero, you cannot take this credit because there is no tax to reduce. 2012 1040 tax form But you may be able to take the additional child tax credit. 2012 1040 tax form See Additional Child Tax Credit, later. 2012 1040 tax form Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. 2012 1040 tax form Married filing jointly – $110,000. 2012 1040 tax form Single, head of household, or qualifying widow(er) – $75,000. 2012 1040 tax form Married filing separately – $55,000. 2012 1040 tax form Modified AGI. 2012 1040 tax form   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. 2012 1040 tax form Any amount excluded from income because of the exclusion of income from Puerto Rico. 2012 1040 tax form On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. 2012 1040 tax form ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. 2012 1040 tax form Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. 2012 1040 tax form Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. 2012 1040 tax form Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. 2012 1040 tax form   If you do not have any of the above, your modified AGI is the same as your AGI. 2012 1040 tax form AGI. 2012 1040 tax form   Your AGI is the amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. 2012 1040 tax form Claiming the Credit To claim the child tax credit, you must file Form 1040, Form 1040A, or Form 1040NR. 2012 1040 tax form You cannot claim the child tax credit on Form 1040EZ or Form 1040NR-EZ. 2012 1040 tax form You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. 2012 1040 tax form Earned Income You will need to figure your earned income using one of the worksheets that appear later in this publication if you are completing the Line 11 Worksheet , later, or Schedule 8812. 2012 1040 tax form Form 1040 or Form 1040NR filers, use the 1040 and 1040NR Filers — Earned Income Worksheet , later, to figure your earned income. 2012 1040 tax form Form 1040A filers, use the 1040A Filers —- Earned Income Worksheet , later. 2012 1040 tax form For this purpose, earned income includes only: Taxable earned income, and Nontaxable combat pay. 2012 1040 tax form Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. 2012 1040 tax form The additional child tax credit may give you a refund even if you do not owe any tax. 2012 1040 tax form How to claim the additional child tax credit. 2012 1040 tax form   To claim the additional child tax credit, follow the steps below. 2012 1040 tax form Make sure you figured the amount, if any, of your child tax credit. 2012 1040 tax form If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions (or on line 13 of the Child Tax Credit Worksheet in this publication), use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. 2012 1040 tax form If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65; Form 1040A, line 39; or Form 1040NR, line 63. 2012 1040 tax form Child Tax Credit Worksheet This image is too large to be displayed in the current screen. 2012 1040 tax form Please click the link to view the image. 2012 1040 tax form Child tax worksheet - page 1. 2012 1040 tax form Child Tax Credit Worksheet—Continued This image is too large to be displayed in the current screen. 2012 1040 tax form Please click the link to view the image. 2012 1040 tax form Child tax worksheet - page 2. 2012 1040 tax form Line 11 Worksheet This image is too large to be displayed in the current screen. 2012 1040 tax form Please click the link to view the image. 2012 1040 tax form Line 11 worksheet - page 1. 2012 1040 tax form Line 11 Worksheet—Continued This image is too large to be displayed in the current screen. 2012 1040 tax form Please click the link to view the image. 2012 1040 tax form Line 11 worksheet - page 2. 2012 1040 tax form 1040 and 1040NR Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, Child Tax Credit) Before you begin:    ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication or line  4a of Schedule 8812, Child Tax Credit. 2012 1040 tax form  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 2012 1040 tax form  ✓If married filing jointly, include your spouse's amounts with yours when completing this worksheet. 2012 1040 tax form     1. 2012 1040 tax form a. 2012 1040 tax form Enter the amount from Form 1040, line 7, or Form 1040NR, line 8 1a. 2012 1040 tax form     b. 2012 1040 tax form Enter the amount of any nontaxable combat pay received. 2012 1040 tax form Also enter this amount on Schedule 8812, line 4b. 2012 1040 tax form This amount should be shown in Form(s) W-2, box 12, with code Q. 2012 1040 tax form 1b. 2012 1040 tax form       Next, if you are filing Schedule C, C-EZ, F, or SE, or you received a Schedule K-1 (Form 1065 or Form 1065-B), go to line 2a. 2012 1040 tax form Otherwise, skip lines 2a through 2e and go to line 3. 2012 1040 tax form     2. 2012 1040 tax form a. 2012 1040 tax form Enter any statutory employee income reported on line 1 of Schedule C or C-EZ 2a. 2012 1040 tax form     b. 2012 1040 tax form Enter any net profit or (loss) from Schedule C, line 31; Schedule C-EZ, line 3; Schedule K-1 (Form 1065), box 14, code A (other than farming); and Schedule K-1 (Form 1065-B), box 9, code J1. 2012 1040 tax form * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 2012 1040 tax form Do not include on this line any statutory employee income or any other amounts exempt from self-employment tax. 2012 1040 tax form Options and commodities dealers must add any gain or subtract any loss (in the normal course of dealing in or trading section 1256 contracts) from section 1256 contracts or related property 2b. 2012 1040 tax form     c. 2012 1040 tax form Enter any net farm profit or (loss) from Schedule F, line 34, and from farm partnerships, Schedule K-1 (Form 1065), box 14, code A. 2012 1040 tax form * Reduce any Schedule K-1 amounts as described in the instructions for completing Schedule SE in the Partner's Instructions for Schedule K-1. 2012 1040 tax form Do not include on this line any amounts exempt from self-employment tax 2c. 2012 1040 tax form         d. 2012 1040 tax form If you used the farm optional method to figure net earnings from self-employment, enter the amount from Schedule SE, Section B, line 15. 2012 1040 tax form Otherwise, skip this line and enter on line 2e the amount from line 2c 2d. 2012 1040 tax form         e. 2012 1040 tax form If line 2c is a profit, enter the smaller of line 2c or line 2d. 2012 1040 tax form If line 2c is a (loss), enter the (loss) from line 2c. 2012 1040 tax form 2e. 2012 1040 tax form   3. 2012 1040 tax form Combine lines 1a, 1b, 2a, 2b, and 2e. 2012 1040 tax form If zero or less, stop. 2012 1040 tax form Do not complete the rest of this worksheet. 2012 1040 tax form Instead, enter -0- on line 2 of the Line 11 Worksheet or line 4a of Schedule 8812, whichever applies 3. 2012 1040 tax form   4. 2012 1040 tax form Enter any amount included on line 1a that is:               a. 2012 1040 tax form A scholarship or fellowship grant not reported on Form W-2 4a. 2012 1040 tax form         b. 2012 1040 tax form For work done while an inmate in a penal institution (enter “PRI” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR) 4b. 2012 1040 tax form         c. 2012 1040 tax form A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount on the dotted line next to line 7 of Form 1040 or line 8 of Form 1040NR). 2012 1040 tax form This amount may be shown in box 11 of your Form W-2. 2012 1040 tax form If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. 2012 1040 tax form 4c. 2012 1040 tax form       5. 2012 1040 tax form a. 2012 1040 tax form Enter any amount included on line 3 that is also included on Form 2555, line 43, or Form 2555-EZ, line 18. 2012 1040 tax form Do not include any amount that is also included on line 4a, 4b, or 4c above 5a. 2012 1040 tax form             b. 2012 1040 tax form Enter the portion, if any, of the amount from Form 2555, line 44 that you also included on Schedule E in partnership net income or (loss) or deducted on Form 1040, line 27, or Form 1040NR, line 27; Schedule C; Schedule C-EZ; or Schedule F. 2012 1040 tax form 5b. 2012 1040 tax form             c. 2012 1040 tax form Subtract line 5b from line 5a 5c. 2012 1040 tax form       6. 2012 1040 tax form Enter the amount from Form 1040, line 27, or Form 1040NR, line 27 6. 2012 1040 tax form       7. 2012 1040 tax form Add lines 4a through 4c, 5c, and 6 7. 2012 1040 tax form   8. 2012 1040 tax form Subtract line 7 from line 3 8. 2012 1040 tax form       If you were sent here from the Line 11 Worksheet, enter this amount on line 2 of that worksheet. 2012 1040 tax form If you were sent here from Schedule 8812, enter this amount on line 4a of that form. 2012 1040 tax form     *If you have any Schedule K-1 amounts and you are not required to file Schedule SE, complete the appropriate line(s) of Schedule SE, Section A. 2012 1040 tax form Put your name and social security number on Schedule SE and attach it to your return. 2012 1040 tax form                     1040A Filers — Earned Income Worksheet (for line 2 of the Line 11 Worksheet) Before you begin:   ✓Use this worksheet only if you were sent here from the Line 11 Worksheet earlier in this publication. 2012 1040 tax form  ✓Disregard community property laws when figuring the amounts to enter on this worksheet. 2012 1040 tax form               1. 2012 1040 tax form a. 2012 1040 tax form Enter the amount from Form 1040A, line 7 1a. 2012 1040 tax form         b. 2012 1040 tax form Enter the amount of any nontaxable combat pay received. 2012 1040 tax form Also enter this amount on Schedule 8812, line 4b. 2012 1040 tax form This amount should be shown in Form(s) W-2, box 12, with code Q. 2012 1040 tax form 1b. 2012 1040 tax form         c. 2012 1040 tax form Add lines 1a and 1b. 2012 1040 tax form     1c. 2012 1040 tax form   2. 2012 1040 tax form Enter any amount included on line 1a that is:           a. 2012 1040 tax form A scholarship or fellowship grant not reported on Form W-2 2a. 2012 1040 tax form         b. 2012 1040 tax form For work done while an inmate in a penal institution (enter “PRI” and this amount next to line 7 of Form 1040A) 2b. 2012 1040 tax form         c. 2012 1040 tax form A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan (enter “DFC” and this amount next to line 7 of Form 1040A). 2012 1040 tax form This amount may be shown in box 11 of your Form W-2. 2012 1040 tax form If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity 2c. 2012 1040 tax form       3. 2012 1040 tax form Add lines 2a through 2c 3. 2012 1040 tax form   4. 2012 1040 tax form Subtract line 3 from line 1c. 2012 1040 tax form Enter the result here and on line 2 of the Line 11 Worksheet 4. 2012 1040 tax form                 Additional Medicare Tax and RRTA Tax Worksheet (for line 6 of the Line 11 Worksheet) If your employer withheld or you paid Additional Medicare Tax or Tier 1 RRTA taxes, use this worksheet to figure the amount to enter on line 6 of the Line 11 Worksheet. 2012 1040 tax form Social security tax, Medicare tax, and Additional Medicare Tax on wages. 2012 1040 tax form 1. 2012 1040 tax form Enter the social security tax withheld (Form(s) W-2, box 4) 1. 2012 1040 tax form   2. 2012 1040 tax form Enter the Medicare tax withheld (Form(s) W-2, box 6). 2012 1040 tax form Box 6 includes any Additional Medicare Tax 2. 2012 1040 tax form   3. 2012 1040 tax form Enter the Additional Medicare Tax, if any, on wages (Form 8959, line 7) 3. 2012 1040 tax form   4. 2012 1040 tax form Add lines 1, 2, and 3 4. 2012 1040 tax form   5. 2012 1040 tax form Enter the Additional Medicare Tax withheld (Form 8959, line 22) 5. 2012 1040 tax form   6. 2012 1040 tax form Subtract line 5 from line 4 6. 2012 1040 tax form   Additional Medicare Tax on Self-Employment Income. 2012 1040 tax form 7. 2012 1040 tax form Enter one-half of the Additional Medicare Tax, if any, on self-employment income (one-half of Form 8959, line 13) 7. 2012 1040 tax form   Tier 1 RRTA taxes as an employee of a railroad (enter amounts on lines 8, 9, 10, and 11) or employee representative (enter amounts on lines 12, 13, 14, and 15). 2012 1040 tax form Do not include amounts in Form W-2, box 14, that are identified as Additional Medicare Tax or Tier 2 tax. 2012 1040 tax form Do not include amounts shown on Form CT-2 on line 3 for Additional Medicare Tax or line 4 for Tier 2 tax. 2012 1040 tax form 8. 2012 1040 tax form Enter the Tier 1 tax (Form(s) W-2, box 14) 8. 2012 1040 tax form   9. 2012 1040 tax form Enter the Medicare tax (Form(s) W-2, box 14) 9. 2012 1040 tax form   10. 2012 1040 tax form Enter the Additional Medicare Tax, if any, on RRTA compensation as an employee (Form 8959, line 17). 2012 1040 tax form Do not use the same amount from Form 8959, line 17, for both this line and line 14 10. 2012 1040 tax form   11. 2012 1040 tax form Add lines 8, 9, and 10 11. 2012 1040 tax form   12. 2012 1040 tax form Enter one-half of Tier 1 tax (one-half of Form(s) CT-2, line 1, for all 4 quarters of 2013) 12. 2012 1040 tax form   13. 2012 1040 tax form Enter one-half of Tier 1 Medicare tax (one-half of Form(s) CT-2, line 2, for all 4 quarters of 2013) 13. 2012 1040 tax form   14. 2012 1040 tax form Enter one-half of the Additional Medicare Tax, if any, on RRTA compensation as an employee representative (one-half of Form 8959, line 17). 2012 1040 tax form Do not use the same amount from Form 8959, line 17, for both this line and line 10 14. 2012 1040 tax form   15. 2012 1040 tax form Add lines 12, 13, and 14 15. 2012 1040 tax form   Line 6 amount 16. 2012 1040 tax form Add lines 6, 7, 11, and 15. 2012 1040 tax form Enter here and on line 6 of the Line 11 Worksheet. 2012 1040 tax form 16. 2012 1040 tax form   Paperwork Reduction Act Notice. 2012 1040 tax form   We ask for the information on the worksheets in this publication to carry out the Internal Revenue laws of the United States. 2012 1040 tax form You are required to give us the information if requested. 2012 1040 tax form We need it to ensure that you are complying with these laws and to allow us to figure and collect the right amount of tax. 2012 1040 tax form   You are not required to provide the information requested on a form (or worksheet in this publication) that is subject to the Paperwork Reduction Act unless the form (or publication) displays a valid OMB control number. 2012 1040 tax form Books or records relating to a form, its instructions, or this publication must be retained as long as their contents may become material in the administration of any Internal Revenue law. 2012 1040 tax form Generally, tax returns and return information are confidential, as required by section 6103. 2012 1040 tax form   The average time and expenses required to complete these worksheets will vary depending on individual circumstances. 2012 1040 tax form For the estimated averages, see the instructions for your income tax return. 2012 1040 tax form   If you have suggestions for making these worksheets simpler, we would be happy to hear from you. 2012 1040 tax form See Comments and suggestions , earlier. 2012 1040 tax form How To Get Tax Help 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. 2012 1040 tax form Free help with your tax return. 2012 1040 tax form   You can get free help preparing your return nationwide from IRS-certified volunteers. 2012 1040 tax form The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. 2012 1040 tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 1040 tax form 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. 2012 1040 tax form In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. 2012 1040 tax form To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. 2012 1040 tax form gov, download the IRS2Go app, or call 1-800-906-9887. 2012 1040 tax form   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2012 1040 tax form To find the nearest AARP Tax-Aide site, visit AARP's website at www. 2012 1040 tax form aarp. 2012 1040 tax form org/money/taxaide or call 1-888-227-7669. 2012 1040 tax form For more information on these programs, go to IRS. 2012 1040 tax form gov and enter “VITA” in the search box. 2012 1040 tax form Internet. 2012 1040 tax form    IRS. 2012 1040 tax form gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. 2012 1040 tax form Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 1040 tax form 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. 2012 1040 tax form Check the status of your 2013 refund with the Where's My Refund? application on IRS. 2012 1040 tax form gov or download the IRS2Go app and select the Refund Status option. 2012 1040 tax form The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 1040 tax form 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. 2012 1040 tax form You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 1040 tax form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 1040 tax form Use the Interactive Tax Assistant (ITA) to research your tax questions. 2012 1040 tax form No need to wait on the phone or stand in line. 2012 1040 tax form 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. 2012 1040 tax form When you reach the response screen, you can print the entire interview and the final response for your records. 2012 1040 tax form New subject areas are added on a regular basis. 2012 1040 tax form  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. 2012 1040 tax form gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. 2012 1040 tax form You can use the IRS Tax Map, to search publications and instructions by topic or keyword. 2012 1040 tax form The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. 2012 1040 tax form 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. 2012 1040 tax form 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. 2012 1040 tax form You can also ask the IRS to mail a return or an account transcript to you. 2012 1040 tax form Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. 2012 1040 tax form gov or by calling 1-800-908-9946. 2012 1040 tax form Tax return and tax account transcripts are generally available for the current year and the past three years. 2012 1040 tax form Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. 2012 1040 tax form Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. 2012 1040 tax form 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. 2012 1040 tax form Check the status of your amended return using Where's My Amended Return? Go to IRS. 2012 1040 tax form gov and enter Where's My Amended Return? in the search box. 2012 1040 tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 1040 tax form It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 1040 tax form Make a payment using one of several safe and convenient electronic payment options available on IRS. 2012 1040 tax form gov. 2012 1040 tax form Select the Payment tab on the front page of IRS. 2012 1040 tax form gov for more information. 2012 1040 tax form Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. 2012 1040 tax form Figure your income tax withholding with the IRS Withholding Calculator on IRS. 2012 1040 tax form gov. 2012 1040 tax form 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. 2012 1040 tax form Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. 2012 1040 tax form gov. 2012 1040 tax form Request an Electronic Filing PIN by going to IRS. 2012 1040 tax form gov and entering Electronic Filing PIN in the search box. 2012 1040 tax form Download forms, instructions and publications, including accessible versions for people with disabilities. 2012 1040 tax form Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. 2012 1040 tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. 2012 1040 tax form An employee can answer questions about your tax account or help you set up a payment plan. 2012 1040 tax form Before you visit, check the Office Locator on IRS. 2012 1040 tax form gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. 2012 1040 tax form If you have a special need, such as a disability, you can request an appointment. 2012 1040 tax form Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. 2012 1040 tax form Apply for an Employer Identification Number (EIN). 2012 1040 tax form Go to IRS. 2012 1040 tax form gov and enter Apply for an EIN in the search box. 2012 1040 tax form Read the Internal Revenue Code, regulations, or other official guidance. 2012 1040 tax form Read Internal Revenue Bulletins. 2012 1040 tax form Sign up to receive local and national tax news and more by email. 2012 1040 tax form Just click on “subscriptions” above the search box on IRS. 2012 1040 tax form gov and choose from a variety of options. 2012 1040 tax form    Phone. 2012 1040 tax form You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. 2012 1040 tax form Download the free IRS2Go app from the iTunes app store or from Google Play. 2012 1040 tax form Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. 2012 1040 tax form gov, or download the IRS2Go app. 2012 1040 tax form 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. 2012 1040 tax form The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. 2012 1040 tax form Most VITA and TCE sites offer free electronic filing. 2012 1040 tax form Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. 2012 1040 tax form Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. 2012 1040 tax form 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. 2012 1040 tax form 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. 2012 1040 tax form The IRS issues more than 9 out of 10 refunds in less than 21 days. 2012 1040 tax form Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. 2012 1040 tax form 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. 2012 1040 tax form The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. 2012 1040 tax form Note, the above information is for our automated hotline. 2012 1040 tax form 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. 2012 1040 tax form Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. 2012 1040 tax form You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. 2012 1040 tax form It can take up to 3 weeks from the date you mailed it to show up in our system. 2012 1040 tax form 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). 2012 1040 tax form You should receive your order within 10 business days. 2012 1040 tax form Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. 2012 1040 tax form 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. 2012 1040 tax form Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. 2012 1040 tax form The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. 2012 1040 tax form These individuals can also contact the IRS through relay services such as the Federal Relay Service. 2012 1040 tax form    Walk-in. 2012 1040 tax form You can find a selection of forms, publications and services — in-person. 2012 1040 tax form Products. 2012 1040 tax form You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2012 1040 tax form Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. 2012 1040 tax form Services. 2012 1040 tax form You can walk in to your local TAC for face-to-face tax help. 2012 1040 tax form An employee can answer questions about your tax account or help you set up a payment plan. 2012 1040 tax form Before visiting, use the Office Locator tool on IRS. 2012 1040 tax form gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. 2012 1040 tax form    Mail. 2012 1040 tax form You can send your order for forms, instructions, and publications to the address below. 2012 1040 tax form You should receive a response within 10 business days after your request is received. 2012 1040 tax form Internal Revenue Service 1201 N. 2012 1040 tax form Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. 2012 1040 tax form The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2012 1040 tax form Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. 2012 1040 tax form   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. 2012 1040 tax form 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. 2012 1040 tax form You face (or your business is facing) an immediate threat of adverse action. 2012 1040 tax form You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. 2012 1040 tax form   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. 2012 1040 tax form Here's why we can help: TAS is an independent organization within the IRS. 2012 1040 tax form Our advocates know how to work with the IRS. 2012 1040 tax form Our services are free and tailored to meet your needs. 2012 1040 tax form We have offices in every state, the District of Columbia, and Puerto Rico. 2012 1040 tax form   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. 2012 1040 tax form   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. 2012 1040 tax form If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. 2012 1040 tax form Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. 2012 1040 tax form Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. 2012 1040 tax form Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. 2012 1040 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

Vermont Agency of Agriculture, Food, and Markets

Website: Vermont Agency of Agriculture, Food, and Markets

Address: Vermont Agency of Agriculture, Food, and Markets
Food Safety and Consumer Protection
116 State St.
Montpelier, VT 05620

Phone Number: 802-828-2426

Vermont Office of the Attorney General

Website: Vermont Office of the Attorney General

Address: Vermont Office of the Attorney General
Consumer Assistance Program
146 University Pl.
Burlington, VT 05405

Phone Number: 802-656-3183

Toll-free: 1-800-649-2424 (VT)

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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.

Department of Financial Regulation

Website: Department of Financial Regulation

Address: Department of Financial Regulation
Banking Division
89 Main St.
Montpelier, VT 05620-3101

Phone Number: 802-828-3301

Toll-free: 1-888-568-4547 (VT)

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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.

Department of Financial Regulation

Website: Department of Financial Regulation

Address: Department of Financial Regulation
Insurance Consumer Services
89 Main St.
Montpelier, VT 05620-3101

Phone Number: 802-828-3301

Toll-free: 1-800-964-1784 (VT)

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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.

Department of Financial Regulation

Website: Department of Financial Regulation

Address: Department of Financial Regulation
Securities Division
89 Main St.
Montpelier, VT 05620-3101

Phone Number: 802-828-3301

Toll-free: 1-877-550-3907

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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 Board

Website: Public Service Board

Address: Public Service Board
112 State St., 4th Floor
Montpelier, VT 05620-2701

Phone Number: 802-828-2358

TTY: 1-800-253-0191 (VT)

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The 2012 1040 Tax Form

2012 1040 tax form Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. 2012 1040 tax form SIMPLE plans. 2012 1040 tax form Qualified plans. 2012 1040 tax form Ordering forms and publications. 2012 1040 tax form Tax questions. 2012 1040 tax form Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. 2012 1040 tax form irs. 2012 1040 tax form gov/pub560. 2012 1040 tax form What's New Compensation limit increased for 2013 and 2014. 2012 1040 tax form  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. 2012 1040 tax form This limit increases to $260,000 for 2014. 2012 1040 tax form Elective deferral limit for 2013 and 2014. 2012 1040 tax form  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. 2012 1040 tax form These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. 2012 1040 tax form Defined contribution limit increased for 2013 and 2014. 2012 1040 tax form  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. 2012 1040 tax form This limit increases to $52,000 for 2014. 2012 1040 tax form SIMPLE plan salary reduction contribution limit for 2013 and 2014. 2012 1040 tax form  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. 2012 1040 tax form Catch-up contribution limit remains unchanged for 2013 and 2014. 2012 1040 tax form  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. 2012 1040 tax form The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. 2012 1040 tax form The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. 2012 1040 tax form The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. 2012 1040 tax form The catch-up contribution limit. 2012 1040 tax form The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. 2012 1040 tax form See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. 2012 1040 tax form All section references are to the Internal Revenue Code, unless otherwise stated. 2012 1040 tax form Reminders In-plan Roth rollovers. 2012 1040 tax form  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. 2012 1040 tax form An in-plan Roth rollover is not treated as a distribution for most purposes. 2012 1040 tax form Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. 2012 1040 tax form For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. 2012 1040 tax form R. 2012 1040 tax form B. 2012 1040 tax form 872, available at  www. 2012 1040 tax form irs. 2012 1040 tax form gov/irb/2010-51_IRB/ar11. 2012 1040 tax form html. 2012 1040 tax form In-plan Roth rollovers expanded. 2012 1040 tax form  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. 2012 1040 tax form Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. 2012 1040 tax form For more information, see Notice 2013-74, 2013-52 I. 2012 1040 tax form R. 2012 1040 tax form B. 2012 1040 tax form 819, available at www. 2012 1040 tax form irs. 2012 1040 tax form gov/irb/2013-52_IRB/ar11. 2012 1040 tax form html. 2012 1040 tax form Credit for startup costs. 2012 1040 tax form  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. 2012 1040 tax form The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. 2012 1040 tax form You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. 2012 1040 tax form You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. 2012 1040 tax form At least one participant must be a non-highly compensated employee. 2012 1040 tax form The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. 2012 1040 tax form You. 2012 1040 tax form A member of a controlled group that includes you. 2012 1040 tax form A predecessor of (1) or (2). 2012 1040 tax form The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. 2012 1040 tax form However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. 2012 1040 tax form You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. 2012 1040 tax form To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. 2012 1040 tax form Retirement savings contributions credit. 2012 1040 tax form  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. 2012 1040 tax form The maximum contribution eligible for the credit is $2,000. 2012 1040 tax form To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. 2012 1040 tax form For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). 2012 1040 tax form Photographs of missing children. 2012 1040 tax form  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2012 1040 tax form Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2012 1040 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. 2012 1040 tax form Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. 2012 1040 tax form In this publication, “you” refers to the employer. 2012 1040 tax form See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. 2012 1040 tax form This publication covers the following types of retirement plans. 2012 1040 tax form SEP (simplified employee pension) plans. 2012 1040 tax form SIMPLE (savings incentive match plan for employees) plans. 2012 1040 tax form Qualified plans (also called H. 2012 1040 tax form R. 2012 1040 tax form 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. 2012 1040 tax form SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. 2012 1040 tax form You can deduct contributions you make to the plan for your employees. 2012 1040 tax form If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. 2012 1040 tax form You can also deduct trustees' fees if contributions to the plan do not cover them. 2012 1040 tax form Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. 2012 1040 tax form Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. 2012 1040 tax form These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. 2012 1040 tax form What this publication covers. 2012 1040 tax form   This publication contains the information you need to understand the following topics. 2012 1040 tax form What type of plan to set up. 2012 1040 tax form How to set up a plan. 2012 1040 tax form How much you can contribute to a plan. 2012 1040 tax form How much of your contribution is deductible. 2012 1040 tax form How to treat certain distributions. 2012 1040 tax form How to report information about the plan to the IRS and your employees. 2012 1040 tax form Basic features of SEP, SIMPLE, and qualified plans. 2012 1040 tax form The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. 2012 1040 tax form SEP plans. 2012 1040 tax form   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. 2012 1040 tax form Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. 2012 1040 tax form SIMPLE plans. 2012 1040 tax form   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. 2012 1040 tax form Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. 2012 1040 tax form In addition, you will contribute matching or nonelective contributions. 2012 1040 tax form The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. 2012 1040 tax form Qualified plans. 2012 1040 tax form   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. 2012 1040 tax form However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. 2012 1040 tax form Table 1. 2012 1040 tax form Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). 2012 1040 tax form Smaller of $51,000 or 25%1 of participant's compensation. 2012 1040 tax form 2 25%1 of all participants' compensation. 2012 1040 tax form 2 Any time up to the due date of employer's return (including extensions). 2012 1040 tax form SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. 2012 1040 tax form 4  Matching or nonelective contributions: Due date of employer's return (including extensions). 2012 1040 tax form Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. 2012 1040 tax form   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. 2012 1040 tax form 2 Same as maximum contribution. 2012 1040 tax form Any time between 1/1 and 10/1 of the calendar year. 2012 1040 tax form   For a new employer coming into existence after 10/1, as soon as administratively feasible. 2012 1040 tax form Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). 2012 1040 tax form 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). 2012 1040 tax form  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. 2012 1040 tax form   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. 2012 1040 tax form 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. 2012 1040 tax form 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. 2012 1040 tax form   By the end of the tax year. 2012 1040 tax form Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. 2012 1040 tax form See Minimum Funding Requirement in chapter 4. 2012 1040 tax form Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. 2012 1040 tax form Based on actuarial assumptions and computations. 2012 1040 tax form By the end of the tax year. 2012 1040 tax form 1Net earnings from self-employment must take the contribution into account. 2012 1040 tax form See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . 2012 1040 tax form  2Compensation is generally limited to $255,000 in 2013. 2012 1040 tax form  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. 2012 1040 tax form  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. 2012 1040 tax form What this publication does not cover. 2012 1040 tax form   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. 2012 1040 tax form You may also need professional help and guidance. 2012 1040 tax form   Also, this publication does not cover all the rules that may be of interest to employees. 2012 1040 tax form For example, it does not cover the following topics. 2012 1040 tax form The comprehensive IRA rules an employee needs to know. 2012 1040 tax form These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). 2012 1040 tax form The comprehensive rules that apply to distributions from retirement plans. 2012 1040 tax form These rules are covered in Publication 575, Pension and Annuity Income. 2012 1040 tax form The comprehensive rules that apply to section 403(b) plans. 2012 1040 tax form These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). 2012 1040 tax form Comments and suggestions. 2012 1040 tax form   We welcome your comments about this publication and your suggestions for future editions. 2012 1040 tax form   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2012 1040 tax form NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2012 1040 tax form Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2012 1040 tax form   You can send your comments from www. 2012 1040 tax form irs. 2012 1040 tax form gov/formspubs. 2012 1040 tax form Click on “More Information” and then on “Give us feedback. 2012 1040 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. 2012 1040 tax form Ordering forms and publications. 2012 1040 tax form   Visit www. 2012 1040 tax form irs. 2012 1040 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. 2012 1040 tax form Internal Revenue Service 1201 N. 2012 1040 tax form Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2012 1040 tax form   If you have a tax question, check the information available on IRS. 2012 1040 tax form gov or call 1-800-829-1040. 2012 1040 tax form We cannot answer tax questions sent to either of the above addresses. 2012 1040 tax form Note. 2012 1040 tax form Forms filed electronically with the Department of Labor are not available on the IRS website. 2012 1040 tax form Instead, see www. 2012 1040 tax form efast. 2012 1040 tax form dol. 2012 1040 tax form gov. 2012 1040 tax form Prev  Up  Next   Home   More Online Publications