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2012 Amended Tax Return

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2012 Amended Tax Return

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Understanding Your CP72 Notice

You may have claimed a frivolous position on your tax return. A frivolous return is identified when some information on the return has no basis in the law.


What you need to do

  • File a corrected return within 30 days of the notice

You may want to

  • Review this notice with your tax preparer
  • Read about deductions and credits in Publication 17
  • Call us at the number shown on your notice
  • Review the Publication 2105 you received

Answers to Common Questions

What is this notice telling me?
Based on information on your return, it appears you have taken a frivolous position. A frivolous position is one that has no basis in the law.

What do I have to do?
Within 30 days of the notice date, you must file a corrected return removing the frivolous position. If you don't, a penalty of $5000 can be assessed on each frivolous return filed.


Tax publications you may find useful

The Truth About Frivolous Tax Arguments

Page Last Reviewed or Updated: 06-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 2012 Amended Tax Return

2012 amended tax return Index A Absence, temporary, Temporary absence from work. 2012 amended tax return , Temporary absence from work. 2012 amended tax return Accountable plans, Accountable Plans Address, change of, Reminders Adequate accounting, Adequate accounting. 2012 amended tax return Armed Forces, Retirees, survivors, and Armed Forces members. 2012 amended tax return , Members of the Armed Forces Distance test, special rule, Armed Forces. 2012 amended tax return Form 3903, how to complete, How to complete Form 3903 for members of the Armed Forces. 2012 amended tax return Services or reimbursements provided by government, Services or reimbursements provided by government. 2012 amended tax return Spouse and dependents, Spouse and dependents. 2012 amended tax return Assistance (see Tax help) C Change of address, Reminders Closely related in place, Closely related in place. 2012 amended tax return Closely related in time, Closely related in time. 2012 amended tax return D Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income. 2012 amended tax return Household goods, Household goods and personal effects. 2012 amended tax return Moving to and from storage, Moving goods and effects to and from storage. 2012 amended tax return Member of your household, Member of your household. 2012 amended tax return Moves in U. 2012 amended tax return S. 2012 amended tax return , Moves to Locations in the United States Moves outside U. 2012 amended tax return S. 2012 amended tax return , Moves to Locations Outside the United States Moving expenses allocable to excluded foreign income, Moving expenses allocable to excluded foreign income. 2012 amended tax return Personal effects, Household goods and personal effects. 2012 amended tax return Moving to and from storage, Moving goods and effects to and from storage. 2012 amended tax return Reasonable expenses, Reasonable expenses. 2012 amended tax return Storage expenses, Storage expenses. 2012 amended tax return , Storage expenses. 2012 amended tax return Travel by car, Travel by car. 2012 amended tax return Travel expenses, Travel expenses. 2012 amended tax return Distance test, Distance Test Armed Forces, special rule, Armed Forces. 2012 amended tax return First job, First job or return to full-time work. 2012 amended tax return Illustration of (Figure A), Main job location, Main job location. 2012 amended tax return Return to full-time work, First job or return to full-time work. 2012 amended tax return Worksheet 1, Distance Test E Employees Time test for, Time Test for Employees Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. 2012 amended tax return Excess reimbursements, Excess reimbursement. 2012 amended tax return Excluded foreign income Moving expenses allocable to, Moving expenses allocable to excluded foreign income. 2012 amended tax return F Figures (see Tables and figures) First job, First job or return to full-time work. 2012 amended tax return Form 1040 Moving expense deduction, Where to deduct. 2012 amended tax return Form 3903 Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces. 2012 amended tax return Completing form, Completing Form 3903. 2012 amended tax return Moving expense deduction calculation, Form 3903 Form W-2 Reimbursements, You meet accountable plan rules. 2012 amended tax return , Expenses deducted in earlier year. 2012 amended tax return Government provided for Armed Forces members, Services or reimbursements provided by government. 2012 amended tax return Form W-4 Withholding allowance, Amount of income tax withheld. 2012 amended tax return Free tax services, Free help with your tax return. 2012 amended tax return Full-time work, defined, Full-time work. 2012 amended tax return H Help (see Tax help) Home, defined, Home defined. 2012 amended tax return Household goods, Household goods and personal effects. 2012 amended tax return Moving to and from storage, Moving goods and effects to and from storage. 2012 amended tax return I Important reminders, Reminders J Joint returns, Joint Return M Main job location Defined, Main job location. 2012 amended tax return More than one job, More than one job. 2012 amended tax return Union members, Union members. 2012 amended tax return Member of household, Member of your household. 2012 amended tax return Members of Armed Forces (see Armed Forces) Mileage rate, What's New Missing children, photographs of, Reminders Moves In U. 2012 amended tax return S. 2012 amended tax return , Moves to Locations in the United States Outside U. 2012 amended tax return S. 2012 amended tax return , Moves to Locations Outside the United States To and from storage, Moving goods and effects to and from storage. 2012 amended tax return Moving expenses, Who Can Deduct Moving Expenses, Deductible Moving Expenses (see also Deductible moving expenses) (see also Who can deduct) N Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible Expenses Reimbursements of, Reimbursement of nondeductible expenses. 2012 amended tax return , Reimbursement for deductible and nondeductible expenses. 2012 amended tax return P Permanently retired, defined, Retirees who were working abroad. 2012 amended tax return Personal effects, Household goods and personal effects. 2012 amended tax return Moving to and from storage, Moving goods and effects to and from storage. 2012 amended tax return Publications (see Tax help) R Reasonable expenses, Reasonable expenses. 2012 amended tax return Reasonable period of time, Reasonable period of time. 2012 amended tax return Reimbursements, Reimbursements, Estimated tax. 2012 amended tax return Accountable plans, Accountable Plans Adequate accounting, Adequate accounting. 2012 amended tax return Armed Forces members, Services or reimbursements provided by government. 2012 amended tax return Estimated tax, Estimated tax. 2012 amended tax return Excess, Excess reimbursement. 2012 amended tax return Excluded from income, Reimbursements excluded from income. 2012 amended tax return Included in income, Reimbursements included in income. 2012 amended tax return Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. 2012 amended tax return , Reimbursement for deductible and nondeductible expenses. 2012 amended tax return Reasonable period of time, Reasonable period of time. 2012 amended tax return Reporting moving expenses and reimbursements (Table 2), How and When To Report Types of plans, Types of Reimbursement Plans Reporting expenses, How and When To Report Expenses equal to or less than reimbursement, Expenses equal to or less than reimbursement. 2012 amended tax return Expenses greater than reimbursement, Expenses greater than reimbursement. 2012 amended tax return Form 3903, deduction calculation, Form 3903 Moving expenses and reimbursements (Table 2), How and When To Report Retirees who move to U. 2012 amended tax return S. 2012 amended tax return , Retirees, survivors, and Armed Forces members. 2012 amended tax return , Retirees or survivors. 2012 amended tax return Permanently retired, defined, Retirees who were working abroad. 2012 amended tax return Return to full-time work, First job or return to full-time work. 2012 amended tax return S Seasonal trade or business, Seasonal trade or business. 2012 amended tax return Seasonal work, Seasonal work. 2012 amended tax return Self-employed persons Time test, Time Test for Self-Employed Persons, Self-employment. 2012 amended tax return Table 1, Time Test for Employees Spouse of Armed Forces member, Spouse and dependents. 2012 amended tax return Standard mileage rate, What's New Storage expenses, Storage expenses. 2012 amended tax return , Storage expenses. 2012 amended tax return Survivors who move to U. 2012 amended tax return S. 2012 amended tax return , Retirees, survivors, and Armed Forces members. 2012 amended tax return , Retirees or survivors. 2012 amended tax return , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. 2012 amended tax return When move begins, When a move begins. 2012 amended tax return T Tables and figures Distance test, Distance Test Nonmilitary move within U. 2012 amended tax return S. 2012 amended tax return , can you deduct expenses (Figure B), Seasonal work. 2012 amended tax return Reporting moving expenses and reimbursements (Table 2), How and When To Report Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees Tax help, How To Get Tax Help Temporary absence, Temporary absence from work. 2012 amended tax return , Temporary absence from work. 2012 amended tax return Time test, Time Test Employees, Time Test for Employees Exceptions to, Exceptions to the Time Test Full-time work, Full-time work. 2012 amended tax return Joint return, Joint Return Not yet met, Time Test Not Yet Met Satisfying for employees and self-employed persons (Table 1), Time Test for Employees Seasonal trade or business, Seasonal trade or business. 2012 amended tax return Seasonal work, Seasonal work. 2012 amended tax return Self-employed persons, Time Test for Self-Employed Persons, Self-employment. 2012 amended tax return Temporary absence from work, Temporary absence from work. 2012 amended tax return , Temporary absence from work. 2012 amended tax return Travel by car, Travel by car. 2012 amended tax return Travel expenses, Travel expenses. 2012 amended tax return TTY/TDD information, How To Get Tax Help U Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Unions Main job location of member, Union members. 2012 amended tax return W When to deduct expenses, When To Deduct Expenses, Illustrated Example Choosing when to deduct, Choosing when to deduct. 2012 amended tax return Expenses not reimbursed, Expenses not reimbursed. 2012 amended tax return Expenses reimbursed, Expenses reimbursed. 2012 amended tax return How to make choice, How to make the choice. 2012 amended tax return Who can deduct, Who Can Deduct Moving Expenses, When a move begins. 2012 amended tax return Armed Forces, members of, Retirees, survivors, and Armed Forces members. 2012 amended tax return Distance test, Distance Test Nonmilitary move within U. 2012 amended tax return S. 2012 amended tax return (Figure B), Seasonal work. 2012 amended tax return Related to start of work, Move Related to Start of Work Retirees who move to U. 2012 amended tax return S. 2012 amended tax return , Retirees, survivors, and Armed Forces members. 2012 amended tax return , Retirees or survivors. 2012 amended tax return , Retirees or Survivors Who Move to the United States Survivors who move to U. 2012 amended tax return S. 2012 amended tax return , Retirees, survivors, and Armed Forces members. 2012 amended tax return , Retirees or survivors. 2012 amended tax return , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. 2012 amended tax return Time test, Time Test Withholding, Tax Withholding and Estimated Tax Worksheet Distance test (Worksheet 1), Distance Test Prev  Up     Home   More Online Publications