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2012 Tax Return

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2012 Tax Return

2012 tax return Index Symbols 1231 property sale, Sale of property interest. 2012 tax return 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. 2012 tax return 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. 2012 tax return 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. 2012 tax return 501(c)(3) organizations, Student loans. 2012 tax return 529 program, Qualified tuition program (QTP). 2012 tax return 83(b) election, How to make the choice. 2012 tax return A Academic health centers Meals and lodging when teaching and research organization, Academic health center. 2012 tax return Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. 2012 tax return Accrual method taxpayers, Prepaid income. 2012 tax return Accrued leave payment At time of retirement or resignation, Accrued leave payment. 2012 tax return Disability retirement, Accrued leave payment. 2012 tax return Activity not for profit, Activity not for profit. 2012 tax return Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. 2012 tax return Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. 2012 tax return Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. 2012 tax return Alien status, waiver of, Waiver of alien status. 2012 tax return Aliens Nonresident, Nonresident aliens. 2012 tax return Alimony, Alimony. 2012 tax return Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. 2012 tax return Stock options, Alternative minimum tax (AMT). 2012 tax return Annuities Charitable gift, Charitable gift annuities. 2012 tax return Railroad retirement, Railroad retirement annuities. 2012 tax return Tax-sheltered, Limit for tax-sheltered annuities. 2012 tax return Archer MSAs, Archer MSA contributions. 2012 tax return , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 2012 tax return Armed forces, Military Combat zone bonus, Veterans' benefits. 2012 tax return Disability, Disability. 2012 tax return Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. 2012 tax return Qualified reservist distribution, Qualified reservist distribution (QRD). 2012 tax return Rehabilitative program payments, Veterans' benefits. 2012 tax return Retirement pay, Military retirement pay. 2012 tax return Veterans benefits, Veterans' benefits. 2012 tax return Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. 2012 tax return Back pay, award for, Back pay awards. 2012 tax return Backup withholding Barter exchange transactions, Backup withholding. 2012 tax return Bankruptcy Canceled debt not deemed to be income, Excluded debt. 2012 tax return Barter income, Bartering Below-market loans, Below-market loans. 2012 tax return Bequest for services, Bequest for services. 2012 tax return Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. 2012 tax return Black lung benefit payments, Black lung benefit payments. 2012 tax return Bonuses, Bonuses and awards. 2012 tax return , Employee awards or bonuses. 2012 tax return Breach of contract Damages as income, Court awards and damages. 2012 tax return Bribes, Bribes. 2012 tax return Business expenses Reimbursements, Allowances and reimbursements. 2012 tax return Business income, Business and Investment Income, More information. 2012 tax return C Cafeteria plans, Cafeteria plans. 2012 tax return Campaign contributions, Campaign contributions. 2012 tax return Campus lodging, Qualified campus lodging. 2012 tax return , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. 2012 tax return Capital gains Recoveries, Capital gains. 2012 tax return , Capital gains. 2012 tax return Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. 2012 tax return Incentive stock options (ISOs), Incentive stock options (ISOs). 2012 tax return Sale of personal property, Sale of personal items. 2012 tax return Car (see Vehicle, employer-provided) Car pools, Car pools. 2012 tax return Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. 2012 tax return Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. 2012 tax return Catch-up contributions, Catch-up contributions. 2012 tax return , Catch-up contributions. 2012 tax return Charitable gift annuities, Charitable gift annuities. 2012 tax return Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. 2012 tax return Child support payments, Child support payments. 2012 tax return Childcare providers, Childcare providers. 2012 tax return , Food program payments to daycare providers. 2012 tax return Chronic illness, Chronically ill individual. 2012 tax return Accelerated death benefits paid to, Exclusion for chronic illness. 2012 tax return Citizens outside U. 2012 tax return S. 2012 tax return Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. 2012 tax return Clergy, Clergy Coal, Coal and iron ore. 2012 tax return Colleges and universities Faculty lodging, Faculty lodging. 2012 tax return Scholarships and fellowships, Scholarships and fellowships. 2012 tax return Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. 2012 tax return Workers', Workers' Compensation Compensatory damages, Other compensation. 2012 tax return , Court awards and damages. 2012 tax return Constructive receipt of income, Constructively received income. 2012 tax return Copyrights Infringement damages, Court awards and damages. 2012 tax return Royalties, Copyrights and patents. 2012 tax return Corporate directors, Corporate director. 2012 tax return Cost-of-living allowances, Government cost-of-living allowances. 2012 tax return Court awards, Court awards and damages. 2012 tax return (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. 2012 tax return Credits Recoveries, refiguring of unused credits, Unused tax credits. 2012 tax return , Unused tax credits. 2012 tax return Currency transactions, foreign, Foreign currency transactions. 2012 tax return D Damages from lawsuits, Court awards and damages. 2012 tax return Back pay awards, Back pay awards. 2012 tax return Breach of contract, Court awards and damages. 2012 tax return Compensatory damages, Other compensation. 2012 tax return , Court awards and damages. 2012 tax return Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. 2012 tax return Punitive damages, Court awards and damages. 2012 tax return Daycare providers, Childcare providers. 2012 tax return (see also Childcare providers) Food program payments to, Food program payments to daycare providers. 2012 tax return De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. 2012 tax return (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. 2012 tax return Nonrecourse debts, Mortgage relief upon sale or other disposition. 2012 tax return Recourse, Mortgage relief upon sale or other disposition. 2012 tax return Stockholder's, Stockholder debt. 2012 tax return Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 2012 tax return Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. 2012 tax return , Nonqualified deferred compensation plans of nonqualified entities. 2012 tax return Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. 2012 tax return Differential wage payments, Differential wage payments. 2012 tax return Armed forces, Differential wage payments. 2012 tax return Directors' fees, Corporate director. 2012 tax return Disability Military, Disability. 2012 tax return Pensions, Disability Pensions Workers' compensation, Disability pension. 2012 tax return Person with, Persons with disabilities. 2012 tax return Unemployment compensation, paid as substitute for, Types of unemployment compensation. 2012 tax return Disaster relief Disaster mitigation payments, Disaster mitigation payments. 2012 tax return Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 2012 tax return Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. 2012 tax return Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. 2012 tax return Mortgage loan for early payment, Discounted mortgage loan. 2012 tax return Dividends Restricted stock, Dividends received on restricted stock. 2012 tax return Divorced taxpayers Stock options exercised incident to divorce, Tax form. 2012 tax return Down payment assistance, Down payment assistance. 2012 tax return E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. 2012 tax return Educational institutions Faculty lodging, Faculty lodging. 2012 tax return Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. 2012 tax return Tax Counseling for the Elderly, Volunteer tax counseling. 2012 tax return Election precinct officials, Election precinct official. 2012 tax return Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. 2012 tax return , Catch-up contributions. 2012 tax return Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. 2012 tax return Increased limit for last 3 years prior to retirement age, Increased limit. 2012 tax return Limit on, Elective Deferrals Reporting by employer, Reporting by employer. 2012 tax return Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. 2012 tax return Emotional distress damages, Emotional distress. 2012 tax return Employee achievement awards, Employee achievement award. 2012 tax return Employee awards or bonuses, Employee awards or bonuses. 2012 tax return Employee compensation, Employee Compensation, Inherited property not substantially vested. 2012 tax return Fringe benefits, Fringe Benefits, Special valuation rules. 2012 tax return Restricted property, Restricted Property, Inherited property not substantially vested. 2012 tax return Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. 2012 tax return Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. 2012 tax return Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. 2012 tax return Employment Abroad, Employment abroad. 2012 tax return Agency fees, Employment agency fees. 2012 tax return Contracts Severance pay for cancellation of, Severance pay. 2012 tax return Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. 2012 tax return Conservation Subsidies, Energy conservation subsidies. 2012 tax return Utility rebates, Utility rebates. 2012 tax return Estate income, Estate and trust income. 2012 tax return Estimated tax Unemployment compensation, Tax withholding. 2012 tax return Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. 2012 tax return Expected inheritance, Expected inheritance. 2012 tax return Expenses paid by another, Expenses paid by another. 2012 tax return Exxon Valdez settlement, Exxon Valdez settlement income. 2012 tax return Eligible retirement plan, Contributions to eligible retirement plan. 2012 tax return Income averaging, Income averaging. 2012 tax return Legal expenses, Legal expenses. 2012 tax return Reporting requirement-statement, Statement. 2012 tax return F Faculty lodging, Faculty lodging. 2012 tax return Fair market value (FMV), Fair market value. 2012 tax return Stock options, Grant of option. 2012 tax return Farming Qualified farm debt, cancellation of, Excluded debt. 2012 tax return Federal employees Accrued leave payment, Accrued leave payment. 2012 tax return Cost-of-living allowances, Government cost-of-living allowances. 2012 tax return Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). 2012 tax return Federal income tax Refunds, Federal income tax refund. 2012 tax return Fees for services, Fees for services. 2012 tax return Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. 2012 tax return FICA withholding Foreign employers, U. 2012 tax return S. 2012 tax return citizens working for in U. 2012 tax return S. 2012 tax return , Social security and Medicare taxes. 2012 tax return Paid by employer, Social security and Medicare taxes paid by employer. 2012 tax return Fiduciaries Fees for services, Fees for services. 2012 tax return , Personal representatives. 2012 tax return Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. 2012 tax return No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. 2012 tax return Nutrition Program for the Elderly, Nutrition Program for the Elderly. 2012 tax return Foreign Currency transactions, Foreign currency transactions. 2012 tax return Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. 2012 tax return Income, Reminders Service, Service-connected disability. 2012 tax return Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. 2012 tax return Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. 2012 tax return Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. 2012 tax return Repayment of commissions paid in advance, Advance commissions and other earnings. 2012 tax return Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. 2012 tax return Personal property rental, reporting income from, Reporting business income and expenses. 2012 tax return Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. 2012 tax return Personal property rental, reporting income from, Reporting business income and expenses. 2012 tax return Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. 2012 tax return Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. 2012 tax return Royalties, Royalties Form 1040A Recoveries, Where to report. 2012 tax return Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. 2012 tax return Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. 2012 tax return Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. 2012 tax return , Estate and trust income. 2012 tax return Form 1065 Partnership return, Partnership return. 2012 tax return Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). 2012 tax return , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. 2012 tax return Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. 2012 tax return , Backup withholding. 2012 tax return Form 1099-C Cancellation of debt, Form 1099-C. 2012 tax return Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. 2012 tax return Form 1099-G State tax refunds, State tax refund. 2012 tax return Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. 2012 tax return Stock options exercised incident to divorce, Tax form. 2012 tax return Form 1099-R Charitable gift annuities, Charitable gift annuities. 2012 tax return Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. 2012 tax return Surrender of life insurance policy for cash, Surrender of policy for cash. 2012 tax return Form 1120-POL Political organizations, Campaign contributions. 2012 tax return Form 1120S S corporation return, S corporation return. 2012 tax return Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. 2012 tax return , Schedule K-1 (Form 1120S). 2012 tax return Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). 2012 tax return Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. 2012 tax return Archer MSAs and long-term care insurance contracts, Archer MSA contributions. 2012 tax return Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. 2012 tax return Form SSA-1099 Social security benefit statement, Form SSA-1099. 2012 tax return Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. 2012 tax return Accrued leave payment at time of retirement or resignation, Accrued leave payment. 2012 tax return Back pay awards, Back pay awards. 2012 tax return Bonuses or awards, Bonuses and awards. 2012 tax return Elective deferrals, reporting by employer, Reporting by employer. 2012 tax return Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. 2012 tax return Stock options from employers, Tax form. 2012 tax return Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. 2012 tax return Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. 2012 tax return Form W-9 Request for taxpayer identification number, Backup withholding. 2012 tax return Foster care, Foster care providers. 2012 tax return Foster Grandparent Program, National Senior Service Corps programs. 2012 tax return Found property, Found property. 2012 tax return Free tax services, Free help with your tax return. 2012 tax return Fringe benefits, Fringe Benefits, Special valuation rules. 2012 tax return Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. 2012 tax return Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. 2012 tax return Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. 2012 tax return Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. 2012 tax return Vehicle, Employer-provided vehicles. 2012 tax return Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. 2012 tax return G Gambling winnings and losses, Gambling winnings. 2012 tax return Gas Royalties from, Oil, gas, and minerals. 2012 tax return Gifts, Gifts and inheritances. 2012 tax return Holiday gifts from employer, Holiday gifts. 2012 tax return Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. 2012 tax return Group-term life insurance Worksheets, Figuring the taxable cost. 2012 tax return , Worksheet 1. 2012 tax return Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. 2012 tax return H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). 2012 tax return Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. 2012 tax return Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). 2012 tax return Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). 2012 tax return Savings account, Health savings accounts (HSA). 2012 tax return Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. 2012 tax return Hobby losses, Hobby losses. 2012 tax return Holding period requirement, Holding period requirement. 2012 tax return Holiday gifts, Holiday gifts. 2012 tax return Holocaust victims restitution, Holocaust victims restitution. 2012 tax return Home, sale of, Sale of home. 2012 tax return Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. 2012 tax return Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). 2012 tax return Income Assigned, Assignment of income. 2012 tax return Business and investment, Business and Investment Income, More information. 2012 tax return Constructive receipt of, Constructively received income. 2012 tax return Estate and trust, Estate and trust income. 2012 tax return Foreign employers, Foreign Employer Illegal, Illegal activities. 2012 tax return Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. 2012 tax return S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. 2012 tax return Indian money account, Indian money account litigation settlement. 2012 tax return Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. 2012 tax return Inherited IRA, Inherited pension or IRA. 2012 tax return Inheritance, Gifts and inheritances. 2012 tax return IRA, Inherited pension or IRA. 2012 tax return Property not substantially vested, Inherited property not substantially vested. 2012 tax return Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. 2012 tax return Insurance Credit card, Credit card insurance. 2012 tax return Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. 2012 tax return Frozen deposits, Interest on frozen deposits. 2012 tax return Mortgage refunds, Mortgage interest refund. 2012 tax return Option on insurance, Interest option on insurance. 2012 tax return Recovery amounts, Interest on recovery. 2012 tax return Savings bond, Interest on qualified savings bonds. 2012 tax return State and local government obligations, Interest on state and local government obligations. 2012 tax return Interference with business operations Damages as income, Court awards and damages. 2012 tax return International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. 2012 tax return Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. 2012 tax return IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. 2012 tax return Itemized deductions Limited, Itemized deductions limited. 2012 tax return Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. 2012 tax return Joint returns Social security benefits or railroad retirement payments, Joint return. 2012 tax return Joint state/local tax return Recoveries, Joint state or local income tax return. 2012 tax return Jury duty pay, Jury duty. 2012 tax return K Kickbacks, Kickbacks. 2012 tax return L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. 2012 tax return Dues, Union benefits and dues. 2012 tax return Strike and lockout benefits, Strike and lockout benefits. 2012 tax return Unemployment benefits paid from, Payments by a union. 2012 tax return Last day of tax year, income received on, Constructively received income. 2012 tax return Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. 2012 tax return Life insurance Employer-owned, Employer-owned life insurance contract. 2012 tax return Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. 2012 tax return Loans, Discounted mortgage loan. 2012 tax return (see also Mortgage) Below-market, Below-market loans. 2012 tax return Student, Student loans. 2012 tax return Lockout benefits, Strike and lockout benefits. 2012 tax return Lodging Campus lodging, Qualified campus lodging. 2012 tax return , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. 2012 tax return Replacement housing payments, Replacement housing payments. 2012 tax return Long-term care insurance, Long-term care coverage. 2012 tax return , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. 2012 tax return Lump-sum distributions Survivor benefits, Lump-sum payments. 2012 tax return M Manufacturer incentive payments, Manufacturer incentive payments. 2012 tax return Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. 2012 tax return Medical Care reimbursements, Reimbursement for medical care. 2012 tax return Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 2012 tax return Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 2012 tax return Benefits, Medicare. 2012 tax return Tax paid by employer, Social security and Medicare taxes paid by employer. 2012 tax return Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. 2012 tax return Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. 2012 tax return 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. 2012 tax return Discounted loan, Discounted mortgage loan. 2012 tax return Interest refund, Mortgage interest refund. 2012 tax return Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). 2012 tax return Relief, Mortgage relief upon sale or other disposition. 2012 tax return Motor vehicle, employer-provided, Employer-provided vehicles. 2012 tax return Moving expenses Reimbursements, Allowances and reimbursements. 2012 tax return , Moving expense reimbursements. 2012 tax return MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 2012 tax return N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. 2012 tax return National Senior Service Corps, National Senior Service Corps programs. 2012 tax return No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. 2012 tax return Nobel prize, Pulitzer, Nobel, and similar prizes. 2012 tax return Nonrecourse debt, Mortgage relief upon sale or other disposition. 2012 tax return Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. 2012 tax return Notary fees, Notary public. 2012 tax return Notes received for services, Note received for services. 2012 tax return Nutrition Program for the Elderly, Nutrition Program for the Elderly. 2012 tax return O Oil Royalties from, Oil, gas, and minerals. 2012 tax return Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). 2012 tax return Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. 2012 tax return Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. 2012 tax return Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. 2012 tax return Royalties, Copyrights and patents. 2012 tax return Peace Corps, Peace Corps. 2012 tax return Pensions Clergy, Pension. 2012 tax return Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. 2012 tax return Military, Military retirement pay. 2012 tax return Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. 2012 tax return Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. 2012 tax return Price reduced after purchase, Price reduced after purchase. 2012 tax return Prizes and awards, Bonuses and awards. 2012 tax return , Prizes and awards. 2012 tax return Achievement awards, Employee achievement award. 2012 tax return Employee awards or bonuses, Employee awards or bonuses. 2012 tax return Length-of-service awards, Employee achievement award. 2012 tax return Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. 2012 tax return Safety achievement, Employee achievement award. 2012 tax return Scholarship prizes, Prizes. 2012 tax return Profit-sharing plan, Retirement and profit-sharing plans. 2012 tax return Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. 2012 tax return Public safety officers killed in line of duty, Public safety officer killed in the line of duty. 2012 tax return Public transportation passes, employer-provided, Transportation, Transit pass. 2012 tax return Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. 2012 tax return Punitive damages, Court awards and damages. 2012 tax return Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). 2012 tax return R Raffles, Lotteries and raffles. 2012 tax return Railroad Retirement annuities, Railroad retirement annuities. 2012 tax return Retirement benefits, Social security and equivalent railroad retirement benefits. 2012 tax return Sick pay, Railroad sick pay. 2012 tax return Unemployment compensation benefits, Types of unemployment compensation. 2012 tax return Real estate Qualified real property business debt, cancellation of, Excluded debt. 2012 tax return Rebates Cash, Cash rebates. 2012 tax return Utility, Utility rebates. 2012 tax return Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. 2012 tax return Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. 2012 tax return , Unused tax credits. 2012 tax return Refunds Federal income tax, Federal income tax refund. 2012 tax return Mortgage interest, Mortgage interest refund. 2012 tax return State tax, State tax refund. 2012 tax return Rehabilitative program payments, Veterans' benefits. 2012 tax return Reimbursements Business expenses, Allowances and reimbursements. 2012 tax return Casualty losses, Casualty insurance and other reimbursements. 2012 tax return Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. 2012 tax return Moving expenses, Allowances and reimbursements. 2012 tax return , Moving expense reimbursements. 2012 tax return Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. 2012 tax return Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. 2012 tax return Repayments, Repayments, Year of deduction (or credit). 2012 tax return Repossession, Canceled sales contract. 2012 tax return Restricted property, Restricted Property, Inherited property not substantially vested. 2012 tax return Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. 2012 tax return Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. 2012 tax return (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. 2012 tax return Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. 2012 tax return Roth contributions, Designated Roth contributions. 2012 tax return Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. 2012 tax return Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. 2012 tax return Sales contracts Cancellation of, Canceled sales contract. 2012 tax return SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. 2012 tax return Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. 2012 tax return Self-employed persons U. 2012 tax return S. 2012 tax return citizens working for foreign employers in U. 2012 tax return S. 2012 tax return treated as, Social security and Medicare taxes. 2012 tax return Senior Companion Program, National Senior Service Corps programs. 2012 tax return Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). 2012 tax return Severance pay, Severance pay. 2012 tax return Outplacement services, Outplacement services. 2012 tax return Sick pay, Sick pay. 2012 tax return Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. 2012 tax return SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. 2012 tax return Smallpox vaccine injuries, Smallpox vaccine injuries. 2012 tax return Social security and Medicare taxes Foreign employers, U. 2012 tax return S. 2012 tax return citizens working for in U. 2012 tax return S. 2012 tax return , Social security and Medicare taxes. 2012 tax return Paid by employer, Social security and Medicare taxes paid by employer. 2012 tax return Social security benefits, Social security and equivalent railroad retirement benefits. 2012 tax return Standard deduction Recoveries, Standard deduction limit. 2012 tax return , Standard deduction for earlier years. 2012 tax return State employees Unemployment benefits paid to, State employees. 2012 tax return State or local governments Interest on obligations of, Interest on state and local government obligations. 2012 tax return State or local taxes Refunds, State tax refund. 2012 tax return Statutory stock option holding period, Sale of the stock. 2012 tax return Stock appreciation rights, Stock appreciation rights. 2012 tax return Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. 2012 tax return Grant, Grant of option. 2012 tax return Sale, Sale of the stock. 2012 tax return Stock options, statutory Exercise, Exercise of option. 2012 tax return Grant, Grant of option. 2012 tax return Sale, Sale of the stock. 2012 tax return Stockholder debts, Stockholder debt. 2012 tax return Stolen property, Stolen property. 2012 tax return Strike benefits, Strike and lockout benefits. 2012 tax return Student loans Cancellation of debt, Student loans. 2012 tax return Substantial risk of forfeiture, Substantial risk of forfeiture. 2012 tax return Substantially vested property, Substantially vested. 2012 tax return Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. 2012 tax return Supplemental unemployment benefits, Supplemental unemployment benefits. 2012 tax return Surviving spouse Life insurance proceeds paid to, Surviving spouse. 2012 tax return Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. 2012 tax return Tax Counseling for the Elderly, Volunteer tax counseling. 2012 tax return Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. 2012 tax return Terminal illness, Exclusion for terminal illness. 2012 tax return Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. 2012 tax return Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. 2012 tax return Tour guides, free tours for, Free tour. 2012 tax return Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. 2012 tax return , Repayment of benefits. 2012 tax return Transferable property, Transferable property. 2012 tax return Transit passes, Transportation, Transit pass. 2012 tax return Travel agencies Free tour to organizer of group of tourists, Free tour. 2012 tax return Travel and transportation expenses Free tours from travel agencies, Free tour. 2012 tax return Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. 2012 tax return School children, transporting of, Transporting school children. 2012 tax return Trusts Grantor trusts, Grantor trust. 2012 tax return Income, Estate and trust income. 2012 tax return Tuition program, qualified (QTP), Qualified tuition program (QTP). 2012 tax return Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. 2012 tax return V VA payments, VA payments. 2012 tax return Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. 2012 tax return Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. 2012 tax return Employer-provided, Employer-provided vehicles. 2012 tax return Veterans benefits, Veterans' benefits. 2012 tax return Disability compensation, Retroactive VA determination. 2012 tax return Retroactive VA determination, Retroactive VA determination. 2012 tax return Special statute of limitations. 2012 tax return , Special statute of limitations. 2012 tax return Viatical settlements, Viatical settlement. 2012 tax return Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. 2012 tax return Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). 2012 tax return W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. 2012 tax return Winter energy payments, Payments to reduce cost of winter energy. 2012 tax return Withholding Barter exchange transactions, Backup withholding. 2012 tax return Unemployment compensation, Tax withholding. 2012 tax return Work-training programs, Work-training program. 2012 tax return Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. 2012 tax return , Worksheet 1. 2012 tax return Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications
 
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IRS Radio PSAs

The latest IRS radio Public Service Announcements (PSA) can be played during calendar year 2014. The files are :30 and :60 in English and Spanish MP3 format. The PSA files and text transcripts of each recording are downloadable.

 

2014 Radio PSAs

:30 :60 Format - English

Topics Text Script Seconds
Choosing a Preparer Text :30
Choosing a Preparer Text :60
Common Error Text :30
Earned Income Tax Credit (EITC) Text :30
EITC "The List" Text :30
Identity Theft Text :30
IRS Free File - Costs Less Than Text :30
Last Minute Tips (extensions) Text :30
Online Tax Tools Text :30
Payment Options Text :30
Q&A Text :30
Refunds Text :30
Self-Help Options Text :30
Taxpayer Montage Text :30
Transcripts Text :30
VITA-TCE Text :30
     

 

2014 Radio PSAs

:30 :60 Format - Spanish

Topics Text Script Seconds
Cómo Elegir un Preparador Texto :30
Cómo Elegir un Preparador Texto :60
Consejo Tributario de Último Minuto Texto :30
Crédito Tributario por Ingreso del Trabajo Texto :30
Errores Comunes Texto :30
Herramientas De impuestos Disponibles en Línea Texto :30
Montaje Texto :30
Opciones de Pago/Planes de Pago Texto :30
Programa de Voluntarios – VITA/TCE Texto :30
Rembolsos Texto :30
Respuestas a Preguntas Tributarias Texto :30
Robo de Identidad Texto :30
Transcripciones Texto :30
     

 

2013 - Filing Your Taxes Radio PSAs

:30 :60 Format - English

Topic Text Script Seconds
Taxpayer Needs Montage Text :30
Common Errors Text :30
Filing an Extension Text :30
Free Tax Prep Text :30
Identity Theft Text :30
Payment Options Text :30
Refund Expectations Text :30
Transcripts Text :30

 

2013 - Filing Your Taxes Radio PSAs

:30 :60 Format - Spanish

Topics

Text script

Seconds

Errores Comunes Text :30
Consejos de Ultimo Minuto (extensiones) Text :30
Montage de Contribuyente Text :30

 

IRS Free File - Less Taxing

:15 :30 :60 Format - English

Topics

Text script

Seconds

IRS Free File - Less Taxing

Text

:15

IRS Free File - Less Taxing

Text

:30

IRS Free File - Less Taxing

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:60

 

IRS Free File - Es Más Sencillo

:15 :30 :60 Format - Spanish

Topics

Text script

Seconds

IRS Free File - es más sencillo

Text

:15

IRS Free File - es más sencillo

Text

:30

IRS Free File - es más sencillo

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:60

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Page Last Reviewed or Updated: 17-Mar-2014

The 2012 Tax Return

2012 tax return 8. 2012 tax return   Distributions and Rollovers Table of Contents DistributionsMinimum Required Distributions No Special 10-Year Tax Option Transfer of Interest in 403(b) ContractAfter-tax contributions. 2012 tax return Permissive service credit. 2012 tax return Tax-Free RolloversHardship exception to rollover rules. 2012 tax return Eligible retirement plans. 2012 tax return Nonqualifying distributions. 2012 tax return Second rollover. 2012 tax return Gift Tax Distributions Permissible distributions. 2012 tax return   Generally, a distribution cannot be made from a 403(b) account until the employee: Reaches age 59½, Has a severance from employment, Dies, Becomes disabled, In the case of elective deferrals, encounters financial hardship, or Has a qualified reservist distribution. 2012 tax return In most cases, the payments you receive or that are made available to you under your 403(b) account are taxable in full as ordinary income. 2012 tax return In general, the same tax rules apply to distributions from 403(b) plans that apply to distributions from other retirement plans. 2012 tax return These rules are explained in Publication 575. 2012 tax return Publication 575 also discusses the additional tax on early distributions from retirement plans. 2012 tax return Retired public safety officers. 2012 tax return   If you are an eligible retired public safety officer, distributions of up to $3,000, made directly from your 403(b) plan to pay accident, health, or long-term care insurance, are not included in your taxable income. 2012 tax return The premiums can be for you, your spouse, or your dependents. 2012 tax return   A public safety officer is a law enforcement officer, fire fighter, chaplain, or member of a rescue squad or ambulance crew. 2012 tax return   For additional information, see Publication 575. 2012 tax return Distribution for active reservist. 2012 tax return   The 10% penalty for early withdrawals will not apply to a qualified reservist distribution attributable to elective deferrals from a 403(b) plan. 2012 tax return A qualified reservist distribution is a distribution that is made: To an individual who is a reservist or national guardsman and who was ordered or called to active duty for a period in excess of 179 days or for an indefinite period; and During the period beginning on the date of the order or call to duty and ending at the close of the active duty period. 2012 tax return Minimum Required Distributions You must receive all, or at least a certain minimum, of your interest accruing after 1986 in the 403(b) plan by April 1 of the calendar year following the later of the calendar year in which you become age 70½, or the calendar year in which you retire. 2012 tax return Check with your employer, plan administrator, or provider to find out whether this rule also applies to pre-1987 accruals. 2012 tax return If not, a minimum amount of these accruals must begin to be distributed by the later of the end of the calendar year in which you reach age 75 or April 1 of the calendar year following retirement. 2012 tax return For each year thereafter, the minimum distribution must be made by the last day of the year. 2012 tax return If you do not receive the required minimum distribution, you are subject to a nondeductible 50% excise tax on the difference between the required minimum distribution and the amount actually distributed. 2012 tax return No Special 10-Year Tax Option A distribution from a 403(b) plan does not qualify as a lump-sum distribution. 2012 tax return This means you cannot use the special 10-year tax option to calculate the taxable portion of a 403(b) distribution. 2012 tax return For more information, see Publication 575. 2012 tax return Transfer of Interest in 403(b) Contract Contract exchanges. 2012 tax return   If you transfer all or part of your interest from a 403(b) contract to another 403(b) contract (held in the same plan), the transfer is tax free, and is referred to as a contract exchange. 2012 tax return This was previously known as a 90-24 transfer. 2012 tax return A contract exchange is similar to a 90-24 transfer with one major difference. 2012 tax return Previously, you were able to accomplish the transfer without your employer’s involvement. 2012 tax return After September 24, 2007, all such transfers are accomplished through a contract exchange requiring your employer’s involvement. 2012 tax return In addition, the plan must provide for the exchange and the transferred interest must be subject to the same or stricter distribution restrictions. 2012 tax return Finally, your accumulated benefit after the exchange must be equal to what it was before the exchange. 2012 tax return   Transfers that do not satisfy this rule are plan distributions and are generally taxable as ordinary income. 2012 tax return Plan-to-plan transfers. 2012 tax return   You may also transfer part or all of your interest from a 403(b) plan to another 403(b) plan if you are an employee of (or were formerly employed by) the employer of the plan to which you would like to transfer. 2012 tax return Both the initial plan and the receiving plan must provide for transfers. 2012 tax return Your accumulated benefit after the transfer must be at least equal to what it was before the transfer. 2012 tax return The new plan’s restrictions on distributions must be the same or stricter than those of the original plan. 2012 tax return Tax-free transfers for certain cash distributions. 2012 tax return   A tax-free transfer may also apply to a cash distribution of your 403(b) account from an insurance company that is subject to a rehabilitation, conservatorship, insolvency, or similar state proceeding. 2012 tax return To receive tax-free treatment, you must do all of the following: Withdraw all the cash to which you are entitled in full settlement of your contract rights or, if less, the maximum permitted by the state. 2012 tax return Reinvest the cash distribution in a single policy or contract issued by another insurance company or in a single custodial account subject to the same or stricter distribution restrictions as the original contract not later than 60 days after you receive the cash distribution. 2012 tax return Assign all future distribution rights to the new contract or account for investment in that contract or account if you received an amount that is less than what you are entitled to because of state restrictions. 2012 tax return   In addition to the preceding requirements, you must provide the new insurer with a written statement containing all of the following information: The gross amount of cash distributed under the old contract. 2012 tax return The amount of cash reinvested in the new contract. 2012 tax return Your investment in the old contract on the date you receive your first cash distribution. 2012 tax return   Also, you must attach the following items to your timely filed income tax return in the year you receive the first distribution of cash. 2012 tax return A copy of the statement you gave the new insurer. 2012 tax return A statement that includes: The words ELECTION UNDER REV. 2012 tax return PROC. 2012 tax return 92-44, The name of the company that issued the new contract, and The new policy number. 2012 tax return Direct trustee-to-trustee transfer. 2012 tax return   If you make a direct trustee-to-trustee transfer, from your governmental 403(b) account to a defined benefit governmental plan, it may not be includible in gross income. 2012 tax return   The transfer amount is not includible in gross income if it is made to: Purchase permissive service credits, or Repay contributions and earnings that were previously refunded under a forfeiture of service credit under the plan, or under another plan maintained by a state or local government employer within the same state. 2012 tax return After-tax contributions. 2012 tax return   For distributions beginning after December 31, 2006, after-tax contributions can be rolled over between a 403(b) plan and a defined benefit plan, IRA, or a defined contribution plan. 2012 tax return If the rollover is to or from a 403(b) plan, it must occur through a direct trustee-to-trustee transfer. 2012 tax return Permissive service credit. 2012 tax return   A permissive service credit is credit for a period of service recognized by a defined benefit governmental plan only if you voluntarily contribute to the plan an amount that does not exceed the amount necessary to fund the benefit attributable to the period of service and the amount contributed is in addition to the regular employee contribution, if any, under the plan. 2012 tax return   A permissive service credit may also include service credit for up to 5 years where there is no performance of service, or service credited to provide an increased benefit for service credit which a participant is receiving under the plan. 2012 tax return   Check with your plan administrator as to the type and extent of service that may be purchased by this transfer. 2012 tax return Tax-Free Rollovers You can generally roll over tax free all or any part of a distribution from a 403(b) plan to a traditional IRA or a non-Roth eligible retirement plan, except for any nonqualifying distributions, described later. 2012 tax return You may also roll over any part of a distribution from a 403(b) plan by converting it through a direct rollover, described below, to a Roth IRA. 2012 tax return Conversion amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. 2012 tax return See Publication 590 for more information about conversion into a Roth IRA. 2012 tax return Note. 2012 tax return A participant is required to roll over distribution amounts received within 60 days in order for the amount to be treated as nontaxable. 2012 tax return Distribution amounts that are rolled over within the 60 days are not subject to the 10% early distribution penalty. 2012 tax return Rollovers to and from 403(b) plans. 2012 tax return   You can generally roll over tax free all or any part of a distribution from an eligible retirement plan to a 403(b) plan. 2012 tax return Beginning January 1, 2008, distributions from tax-qualified retirement plans and tax-sheltered annuities can be converted by making a direct rollover into a Roth IRA subject to the restrictions that currently apply to rollovers from a traditional IRA into a Roth IRA. 2012 tax return Converted amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. 2012 tax return See Publication 590 for more information on conversion into a Roth IRA. 2012 tax return   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 tax return 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 tax return   For more information on rollovers and eligible retirement plans, see Publication 575. 2012 tax return If you roll over money or other property from a 403(b) plan to an eligible retirement plan, see Publication 575 for information about possible effects on later distributions from the eligible retirement plan. 2012 tax return Hardship exception to rollover rules. 2012 tax return   The IRS may waive the 60-day rollover period if the failure to waive such requirement would be against equity or good conscience, including cases of casualty, disaster, or other events beyond the reasonable control of an individual. 2012 tax return   To obtain a hardship exception, you must apply to the IRS for a waiver of the 60-day rollover requirement. 2012 tax return You apply for the waiver by following the general instructions used in requesting a letter ruling. 2012 tax return These instructions are stated in Revenue Procedure 2013-4, 2013-1 I. 2012 tax return R. 2012 tax return B. 2012 tax return 126 available at www. 2012 tax return irs. 2012 tax return gov/irb/2013-01_IRB/ar09. 2012 tax return html, or see the latest annual update. 2012 tax return You must also pay a user fee with the application. 2012 tax return The user fee for a rollover that is less than $50,000 is $500. 2012 tax return For rollovers that are $50,000 or more, see Revenue Procedure 2013-8, 2013-1 I. 2012 tax return R. 2012 tax return B. 2012 tax return 237 available at www. 2012 tax return irs. 2012 tax return gov/irb/2013-01_IRB/ar13. 2012 tax return html, or see the latest annual update. 2012 tax return   In determining whether to grant a waiver, the IRS will consider all relevant facts and circumstances, including: Whether errors were made by the financial institution; Whether you were unable to complete the rollover due to death, disability, hospitalization, incarceration, restrictions imposed by a foreign country, or postal error; Whether you used the amount distributed (for example, in the case of payment by check, whether you cashed the check); and How much time has passed since the date of distribution. 2012 tax return   For additional information on rollovers, see Publication 590. 2012 tax return Eligible retirement plans. 2012 tax return   The following are considered eligible retirement plans. 2012 tax return Individual retirement arrangements. 2012 tax return Roth IRA. 2012 tax return 403(b) plans. 2012 tax return Government eligible 457 plans. 2012 tax return Qualified retirement plans. 2012 tax return  If the distribution is from a designated Roth account, then the only eligible retirement plan is another designated Roth account or a Roth IRA. 2012 tax return Nonqualifying distributions. 2012 tax return   You cannot roll over tax free: Minimum required distributions (generally required to begin at age 70½), Substantially equal payments over your life or life expectancy, Substantially equal payments over the joint lives or life expectancies of your beneficiary and you, Substantially equal payments for a period of 10 years or more, Hardship distributions, or Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or excess annual additions and any allocable gains. 2012 tax return Rollover of nontaxable amounts. 2012 tax return    You may be able to roll over the nontaxable part of a distribution (such as your after-tax contributions) made to another eligible retirement plan, traditional IRA, or Roth IRA. 2012 tax return The transfer must be made either through a direct rollover to an eligible plan that separately accounts for the taxable and nontaxable parts of the rollover or through a rollover to a traditional IRA or Roth IRA. 2012 tax return   If you roll over only part of a distribution that includes both taxable and nontaxable amounts, the amount you roll over is treated as coming first from the taxable part of the distribution. 2012 tax return Direct rollovers of 403(b) plan distributions. 2012 tax return   You have the option of having your 403(b) plan make the rollover directly to a traditional IRA, Roth IRA, or new plan. 2012 tax return Before you receive a distribution, your plan will give you information on this. 2012 tax return It is generally to your advantage to choose this option because your plan will not withhold tax on the distribution if you choose it. 2012 tax return Distribution received by you. 2012 tax return   If you receive a distribution that qualifies to be rolled over, you can roll over all or any part of the distribution. 2012 tax return Generally, you will receive only 80% of the distribution because 20% must be withheld. 2012 tax return If you roll over only the 80% you receive, you must pay tax on the 20% you did not roll over. 2012 tax return You can replace the 20% that was withheld with other money within the 60-day period to make a 100% rollover. 2012 tax return Voluntary deductible contributions. 2012 tax return   For tax years 1982 through 1986, employees could make deductible contributions to a 403(b) plan under the individual retirement arrangement (IRA) rules instead of deducting contributions to a traditional IRA. 2012 tax return   If you made voluntary deductible contributions to a 403(b) plan under these traditional IRA rules, the distribution of all or part of the accumulated deductible contributions may be rolled over if it otherwise qualifies as a distribution you can roll over. 2012 tax return Accumulated deductible contributions are the deductible contributions: Plus Income allocable to the contributions, Gain allocable to the contributions, and Minus Expenses and losses allocable to the contributions, and Distributions from the contributions, income, or gain. 2012 tax return Excess employer contributions. 2012 tax return   The portion of a distribution from a 403(b) plan transferred to a traditional IRA that was previously included in income as excess employer contributions (discussed earlier) is not an eligible rollover distribution. 2012 tax return   Its transfer does not affect the rollover treatment of the eligible portion of the transferred amounts. 2012 tax return However, the ineligible portion is subject to the traditional IRA contribution limits and may create an excess IRA contribution subject to a 6% excise tax (see chapter 1 of Publication 590). 2012 tax return Qualified domestic relations order. 2012 tax return   You may be able to roll over tax free all or any part of an eligible rollover distribution from a 403(b) plan that you receive under a qualified domestic relations order (QDRO). 2012 tax return If you receive the interest in the 403(b) plan as an employee's spouse or former spouse under a QDRO, all of the rollover rules apply to you as if you were the employee. 2012 tax return You can roll over your interest in the plan to a traditional IRA or another 403(b) plan. 2012 tax return For more information on the treatment of an interest received under a QDRO, see Publication 575. 2012 tax return Spouses of deceased employees. 2012 tax return   If you are the spouse of a deceased employee, you can roll over the qualifying distribution attributable to the employee. 2012 tax return You can make the rollover to any eligible retirement plan. 2012 tax return   After you roll money and other property over from a 403(b) plan to an eligible retirement plan, and you take a distribution from that plan, you will not be eligible to receive the capital gain treatment or the special averaging treatment for the distribution. 2012 tax return Second rollover. 2012 tax return   If you roll over a qualifying distribution to a traditional IRA, you can, if certain conditions are satisfied, later roll the distribution into another 403(b) plan. 2012 tax return For more information, see IRA as a holding account (conduit IRA) for rollovers to other eligible plans in chapter 1 of Publication 590. 2012 tax return Nonspouse beneficiary. 2012 tax return   A nonspouse beneficiary may make a direct rollover of a distribution from a 403(b) plan of a deceased participant if the rollover is a direct transfer to an inherited IRA established to receive the distribution. 2012 tax return If the rollover is a direct trustee-to-trustee transfer to an IRA established to receive the distribution: The transfer will be treated as an eligible rollover distribution. 2012 tax return The IRA will be considered an inherited account. 2012 tax return The required minimum distribution rules that apply in instances where the participant dies before the entire interest is distributed will apply to the transferred IRA. 2012 tax return    For more information on IRAs, see Publication 590. 2012 tax return Frozen deposits. 2012 tax return   The 60-day period usually allowed for completing a rollover is extended for any time that the amount distributed is a frozen deposit in a financial institution. 2012 tax return The 60-day period cannot end earlier than 10 days after the deposit ceases to be a frozen deposit. 2012 tax return   A frozen deposit is any deposit that on any day during the 60-day period cannot be withdrawn because: The financial institution is bankrupt or insolvent, or The state where the institution is located has placed limits on withdrawals because one or more banks in the state are (or are about to be) bankrupt or insolvent. 2012 tax return Gift Tax If, by choosing or not choosing an election, or option, you provide an annuity for your beneficiary at or after your death, you may have made a taxable gift equal to the value of the annuity. 2012 tax return Joint and survivor annuity. 2012 tax return   If the gift is an interest in a joint and survivor annuity where only you and your spouse have the right to receive payments, the gift will generally be treated as qualifying for the unlimited marital deduction. 2012 tax return More information. 2012 tax return   For information on the gift tax, see Publication 559, Survivors, Executors, and Administrators. 2012 tax return Prev  Up  Next   Home   More Online Publications