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2012 1040a

How To File 2008 Taxes Free Online2013 Form 1040ez InstructionsIrs Forms For 2011File Past Year TaxesAmended 2012 Tax ReturnHow To Fill Out 1040xRevised Tax ReturnHow To Refile Taxes For 2012I Need 2011 Tax SoftwareLong Amended Tax ReturnFile 2011 Federal Taxes1040x Form 2014Can I Amend My Tax ReturnIrs Efile 2011Fill Out 1040xFile Amended Tax ReturnState Taxes Forms1040aTax Amendment FormsFree Tax PreparationDo Active Duty Military Pay State Taxes2011 1040aAmend Tax Form2011 1040My1040ez Com1040 Ez Form OnlineTurbotax Military FreeFederal Tax Forms 2011How Do I Ammend My TaxesH&r Block Online Filing2011 Irs Form 88631040ez Tax FormsHow Do I Fill Out A 1040xDidnt File 2012 TaxesWheres My Amended ReturnFree File Federal And State Taxes Online2014 1040ez FormFree State File Tax OnlineFiling 1040nr EzFile My 1040x Electronically

2012 1040a

2012 1040a IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. 2012 1040a   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. 2012 1040a 25% of an eligible employee's compensation. 2012 1040a $40,000 (subject to cost-of-living adjustments after 2002). 2012 1040a Deduction limit. 2012 1040a   For years beginning after 2001, the following changes apply to the SEP deduction limit. 2012 1040a Elective deferrals (SARSEPs). 2012 1040a   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. 2012 1040a Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. 2012 1040a Definition of compensation. 2012 1040a    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. 2012 1040a More information. 2012 1040a   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. 2012 1040a 403(b) Plans Figuring catch-up contributions. 2012 1040a   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. 2012 1040a Qualified retirement plans. 2012 1040a 403(b) plans. 2012 1040a Simplified employee pensions (SEP). 2012 1040a SIMPLE plans. 2012 1040a   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. 2012 1040a For 2002, the limit is $1,000. 2012 1040a Rollovers to and from 403(b) plans. 2012 1040a   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). 2012 1040a This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. 2012 1040a Years of service for church employees and ministers. 2012 1040a   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. 2012 1040a Prior law required church employees and ministers to figure years of service separately for each employer. 2012 1040a   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. 2012 1040a Foreign missionaries. 2012 1040a   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. 2012 1040a More information. 2012 1040a   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). 2012 1040a Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. 2012 1040a For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. 2012 1040a The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). 2012 1040a More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). 2012 1040a Prev  Up  Next   Home   More Online Publications
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Understanding Your CP3219A Notice

We've received information that is different from what you reported on your tax return. This may result in an increase or decrease in your tax. The notice explains how the amount was calculated and how you can challenge it in U.S Tax Court.


What you need to do

  • Read the notice carefully – it explains the proposed increase or decrease in your tax. Note: The amounts shown as due on the notice may not match your previous notice because not all items can be challenged in tax court.
  • If you agree with the changes – sign the enclosed Form 5564, Notice of Deficiency - Waiver, and mail to the address shown on the notice.
  • If you don’t agree with the changes – you have the right to challenge the proposed changes by filing a petition with the U.S. Tax Court no later than the date listed on the notice. The Court can't consider your case if the petition is filed late.
  • If you don’t agree with the changes and have additional information – mail the information to the address listed on the notice. Our review won't extend the time you have to file a petition with the U.S. Tax Court.

You may want to…


Answers to Common Questions

Why did I receive the notice?

We received information from a third party that doesn’t match the information you reported on your return. This affects your tax return.

Is the notice a bill?

No. It shows the information we’ve received and how it affects your tax. It also provides you contact information for filing a petition with the tax court.

Can I get an extension of time to respond?

No. Once the CP3219A, Notice of Deficiency has been issued, we are unable to extend the time you have to respond or to file a petition with the U.S. Tax Court.

What do I need to do?

If you agree, sign the Form 5564, Notice of Deficiency - Waiver response form and mail to the address on the notice.

What if the information is wrong or if I disagree?

If you want us to consider additional information, send it to us, along with a written explanation supporting your position. You may contact us with the phone number provided on the first page of the notice. You may want to contact whoever reported the information and ask them to correct it. You should send your response to us as soon as possible, since we can't extend the time you have to file a petition with the tax court.

The information is wrong because someone else is using my name and social security number. What can I do?

Call us and let us know. You also can use this link to go to our Identity theft information webpage to find out more about what you can do.

I reported the information but I reported it incorrectly. Can I call you to correct my return?

We can accept your information over the phone for incorrectly reported information as long as the mistake doesn't increase or decrease your tax. If the information you provide over the phone isn't enough to resolve all issues with your case, we're unable to extend the time you have to file a petition with the tax court.

Do I need to amend my return?

If the information displayed in the “Changes to your tax return” section of the notice is correct, you don't need to amend your return unless you have additional income, credits or expenses to report. If you agree with our notice, follow the instructions to sign the Form 5564, Notice of Deficiency - Waiver and return it to us in the envelope provided. 

If you have additional income, credits or expenses to report, you may want to complete and submit a Form 1040-X, Amended U.S. Individual Income Tax Return. You can receive help at an IRS Taxpayer Assistance Center.

I want to check a copy of my original return. I don’t have one. How can I get one?

You can get a transcript of your return on our ”Order a Transcript” webpage at irs.gov. You also can get one by completing and sending us a Form 4506-T, Request for Transcript of Tax Return. We can't extend the time allowed to petition the tax court.

I don’t want a transcript of my return. I want a copy. How can I get one?

Did an accountant or some other person prepare your return? You could ask them for a copy.

I can’t get a copy of my return from a tax preparer. How else can I get a copy of it?

You can get a copy of your return by completing and sending us a Form 4506, Request for Copy of Tax Return. We charge a fee for tax return requests.

How can I find an IRS Taxpayer Assistance Center?

We have centers located throughout the country. Our website has directions on how to find the center nearest to you.

Why did it take you so long to contact me about this matter?

Our computer systems match the information you report on your tax return with information reported by employers, banks, businesses, and others. This matching takes several months to complete.

The notice says my taxes will increase. Will I be charged interest on the money I owe?

Yes, interest accrues on the unpaid balance until it is paid in full.

What happens if I can’t pay the full amount I owe?

You can make a payment plan with us when you can’t pay the full amount you owe.

How can I make a payment plan?

Call us at the toll-free number on the top right corner of your notice to talk about payment plans or learn more about them at this web page.


Tips for next year

You can avoid future problems by:

  • keeping accurate and full records
  • waiting until you get all of your income statements before filing your tax return
  • checking the records you get from your employer, mortgage company, bank, or other sources of income (W-2s, 1098s, 1099s, etc.) to make sure they're correct
  • including all your income on your tax return
  • following the instructions on how to report income, expenses and deductions
  • filing an amended tax return for any information you receive after you’ve filed your return

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 28-Feb-2014

The 2012 1040a

2012 1040a Part Three -   Gains and Losses The four chapters in this part discuss investment gains and losses, including how to figure your basis in property. 2012 1040a A gain from selling or trading stocks, bonds, or other investment property may be taxed or it may be tax free, at least in part. 2012 1040a A loss may or may not be deductible. 2012 1040a These chapters also discuss gains from selling property you personally use — including the special rules for selling your home. 2012 1040a Nonbusiness casualty and theft losses are discussed in chapter 25 in Part Five. 2012 1040a Table of Contents 13. 2012 1040a   Basis of PropertyIntroduction Useful Items - You may want to see: Cost BasisReal Property Adjusted BasisIncreases to Basis Decreases to Basis Basis Other Than CostProperty Received for Services Taxable Exchanges Involuntary Conversions Nontaxable Exchanges Property Transferred From a Spouse Property Received as a Gift Inherited Property Property Changed From Personal to Business or Rental Use Stocks and Bonds 14. 2012 1040a   Sale of PropertyReminder Introduction Useful Items - You may want to see: Sales and TradesWhat Is a Sale or Trade? How To Figure Gain or Loss Nontaxable Trades Transfers Between Spouses Related Party Transactions Capital Gains and LossesCapital or Ordinary Gain or Loss Capital Assets and Noncapital Assets Holding Period Nonbusiness Bad Debts Wash Sales Rollover of Gain From Publicly Traded Securities 15. 2012 1040a   Selling Your HomeReminder Introduction Useful Items - You may want to see: Main Home Figuring Gain or LossSelling Price Amount Realized Adjusted Basis Amount of Gain or Loss Dispositions Other Than Sales Determining Basis Excluding the GainMaximum Exclusion Ownership and Use Tests Reduced Maximum Exclusion Business Use or Rental of Home Reporting the SaleSeller-financed mortgage. 2012 1040a More information. 2012 1040a Special SituationsException for sales to related persons. 2012 1040a Recapturing (Paying Back) a Federal Mortgage Subsidy 16. 2012 1040a   Reporting Gains and Losses What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. 2012 1040a Exception 2. 2012 1040a File Form 1099-B or Form 1099-S with the IRS. 2012 1040a Capital Losses Capital Gain Tax Rates Prev  Up  Next   Home   More Online Publications