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Amend Federal Tax Return 2012

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Amend Federal Tax Return 2012

Amend federal tax return 2012 10. Amend federal tax return 2012   Retirement Savings Contributions Credit (Saver's Credit) Table of Contents Full-time student. Amend federal tax return 2012 Adjusted gross income. Amend federal tax return 2012 Distributions received by spouse. Amend federal tax return 2012 Testing period. Amend federal tax return 2012 If you or your employer make eligible contributions (defined later) to a retirement plan, you may be able to take a credit of up to $1,000 (up to $2,000 if filing jointly). Amend federal tax return 2012 This credit could reduce the federal income tax you pay dollar for dollar. Amend federal tax return 2012 Can you claim the credit?   If you or your employer make eligible contributions to a retirement plan, you can claim the credit if all of the following apply. Amend federal tax return 2012 You are not under age 18. Amend federal tax return 2012 You are not a full-time student (explained next). Amend federal tax return 2012 No one else, such as your parent(s), claims an exemption for you on their tax return. Amend federal tax return 2012 Your adjusted gross income (defined later) is not more than: $59,000 for 2013 ($60,000 for 2014) if your filing status is married filing jointly, $44,250 for 2013 ($45,000 for 2014) if your filing status is head of household (with qualifying person), or $29,500 for 2013 ($30,000 for 2014) if your filing status is single, married filing separately, or qualifying widow(er) with dependent child. Amend federal tax return 2012 Full-time student. Amend federal tax return 2012   You are a full-time student if, during some part of each of 5 calendar months (not necessarily consecutive) during the calendar year, you are either: A full-time student at a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or A student taking a full-time, on-farm training course given by either a school that has a regular teaching staff, course of study, and regularly enrolled body of students in attendance, or a state, county, or local government. Amend federal tax return 2012 You are a full-time student if you are enrolled for the number of hours or courses the school considers to be full-time. Amend federal tax return 2012 Adjusted gross income. Amend federal tax return 2012   This is generally the amount on line 38 of your 2013 Form 1040 or line 22 of your 2013 Form 1040A. Amend federal tax return 2012 However, you must add to that amount any exclusion or deduction claimed for the year for: Foreign earned income, Foreign housing costs, Income for bona fide residents of American Samoa, and Income from Puerto Rico. Amend federal tax return 2012 Eligible contributions. Amend federal tax return 2012   These include: Contributions to a traditional or Roth IRA, Elective deferrals, including amounts designated as after-tax Roth contributions, to: A 401(k) plan (including a SIMPLE 401(k)), A section 403(b) annuity, An eligible deferred compensation plan of a state or local government (a governmental 457 plan), A SIMPLE IRA plan, or A salary reduction SEP, and Contributions to a section 501(c)(18) plan. Amend federal tax return 2012 They also include voluntary after-tax employee contributions to a tax-qualified retirement plan or a section 403(b) annuity. Amend federal tax return 2012 For purposes of the credit, an employee contribution will be voluntary as long as it is not required as a condition of employment. Amend federal tax return 2012 Reducing eligible contributions. Amend federal tax return 2012   Reduce your eligible contributions (but not below zero) by the total distributions you received during the testing period (defined later) from any IRA, plan, or annuity included earlier under Eligible contributions. Amend federal tax return 2012 Also reduce your eligible contributions by any distribution from a Roth IRA that is not rolled over, even if the distribution is not taxable. Amend federal tax return 2012      Do not reduce your eligible contributions by any of the following: The portion of any distribution which is not includible in income because it is a trustee-to-trustee transfer or a rollover distribution. Amend federal tax return 2012 Any distribution that is a return of a contribution to an IRA (including a Roth IRA) made during the year for which you claim the credit if: The distribution is made before the due date (including extensions) of your tax return for that year, You do not take a deduction for the contribution, and The distribution includes any income attributable to the contribution. Amend federal tax return 2012 Loans from a qualified employer plan treated as a distribution. Amend federal tax return 2012 Distributions of excess contributions or deferrals (and income attributable to excess contributions and deferrals). Amend federal tax return 2012 Distributions of dividends paid on stock held by an employee stock ownership plan under section 404(k). Amend federal tax return 2012 Distributions from an eligible retirement plan that are converted or rolled over to a Roth IRA. Amend federal tax return 2012 Distributions from a military retirement plan. Amend federal tax return 2012 Distributions received by spouse. Amend federal tax return 2012   Any distributions your spouse receives are treated as received by you if you file a joint return with your spouse both for the year of the distribution and for the year for which you claim the credit. Amend federal tax return 2012 Testing period. Amend federal tax return 2012   The testing period consists of: The year in which you claim the credit, The 2 years before the year in which you claim the credit, and The period after the end of the year in which you claim the credit and before the due date of the return (including extensions) for filing your return for the year in which you claimed the credit. Amend federal tax return 2012 Example. Amend federal tax return 2012 You and your spouse filed joint returns in 2011 and 2012, and plan to do so in 2013 and 2014. Amend federal tax return 2012 You received a taxable distribution from a qualified plan in 2011 and a taxable distribution from an eligible section 457(b) deferred compensation plan in 2012. Amend federal tax return 2012 Your spouse received taxable distributions from a Roth IRA in 2013 and tax-free distributions from a Roth IRA in 2014 before April 15. Amend federal tax return 2012 You made eligible contributions to an IRA in 2013 and you otherwise qualify for this credit. Amend federal tax return 2012 You must reduce the amount of your qualifying contributions in 2013 by the total of the distributions you and your spouse received in 2011, 2012, 2013, and 2014. Amend federal tax return 2012 Maximum eligible contributions. Amend federal tax return 2012   After your contributions are reduced, the maximum annual contribution on which you can base the credit is $2,000 per person. Amend federal tax return 2012 Effect on other credits. Amend federal tax return 2012   The amount of this credit will not change the amount of your refundable tax credits. Amend federal tax return 2012 A refundable tax credit, such as the earned income credit or the additional child tax credit, is an amount that you would receive as a refund even if you did not otherwise owe any taxes. Amend federal tax return 2012 Maximum credit. Amend federal tax return 2012   This is a nonrefundable credit. Amend federal tax return 2012 The amount of the credit in any year cannot be more than the amount of tax that you would otherwise pay (not counting any refundable credits or the adoption credit) in any year. Amend federal tax return 2012 If your tax liability is reduced to zero because of other nonrefundable credits, such as the education credits, then you will not be entitled to this credit. Amend federal tax return 2012 How to figure and report the credit. Amend federal tax return 2012   The amount of the credit you can get is based on the contributions you make and your credit rate. Amend federal tax return 2012 The credit rate can be as low as 10% or as high as 50%. Amend federal tax return 2012 Your credit rate depends on your income and your filing status. Amend federal tax return 2012 See Form 8880, Credit for Qualified Retirement Savings Contributions, to determine your credit rate. Amend federal tax return 2012   The maximum contribution taken into account is $2,000 per person. Amend federal tax return 2012 On a joint return, up to $2,000 is taken into account for each spouse. Amend federal tax return 2012   Figure the credit on Form 8880. Amend federal tax return 2012 Report the credit on line 50 of your Form 1040 or line 32 of your Form 1040A, and attach Form 8880 to your return. Amend federal tax return 2012 Prev  Up  Next   Home   More Online Publications
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Business Filer Notices

One of the ways we classify our notices is by the type of tax form they're about. We call notices we send about business-related tax forms such as Forms 941, 1065, and 1120, business filer notices.  Notices we send about Form 1040, 1040A, 1040EZ, or any related schedules, forms, or other attachments are called individual filer notices and are listed elsewhere.  If the business filer notice you have isn't listed below, check back often. We'll be adding more on a regular basis.

The Notices in Numerical Order

Here's a list of notices with detailed information available.


CP 101 - Math Error, Balance Due on Form 940
Informs the recipient of one or more changes made to their Form 940 or 940-EZ return during processing. The changes resulted in a balance due on the account.
CP 111 - Math Error, Overpayment on Form 940
Informs the recipient of one or more changes made to their Form 940 or 940-EZ tax return during processing. The changes resulted in an overpayment.
CP 165 - Penalty for Dishonored Check (Federal Tax Deposit)
Informs the recipient that a check they sent as payment for their federal tax deposit was returned unpaid by their bank.
CP 207 - Proposed FTD Penalty - Request for Correct Information
Asks the recipient to send us a completed Record of Federal Tax Liability (ROFTL).
CP 209 - EIN Assigned in Error
Informs the recipient that we erroneously assigned them more than one EIN.
CP 235 - Federal Tax Deposit Penalty Waived Due to Change in Deposit Requirements
Informs the recipient that we're waiving their FTD penalty because they meet the criteria for penalty relief.
CP 236 - Reminder of Your Semi-Weekly Deposit Requirements
Reminds the recipient that they're subject to semi-weekly deposits.
CP 238 - You Made One or More Late Federal Tax Deposits But We Didn't Charge You a Penalty
Informs the recipient that they made one or more late federal tax deposits and provides guidance on these deposits and how to make them.
CP 260 - Credit Adjustment
Informs the recipient that we removed one or more credits that had been erroneously applied to their account and that the account now has a balance due.
CP 267 - Account Overpaid - Possibly Misapplied Payments
Informs the recipient that they have more credit available on their account than they claimed on their tax return.
CP 298 - Final Notice Before Levy on Social Security Benefits
Informs the recipient of our intent to levy on their social security benefits.
Page Last Reviewed or Updated: 25-Feb-2014

The Amend Federal Tax Return 2012

Amend federal tax return 2012 Index A Adjusted basis defined, Adjusted basis defined. Amend federal tax return 2012 Administrative or management activities, Administrative or management activities. Amend federal tax return 2012 Assistance (see Tax help) Attorneys, Place To Meet Patients, Clients, or Customers B Business expenses not for use of home, Business expenses not for use of your home. Amend federal tax return 2012 Business furniture and equipment, Business Furniture and Equipment Business percentage, Business Percentage Business use of the home requirements (see Qualifying for a deduction) C Carryover of expenses, Carryover of unallowed expenses. Amend federal tax return 2012 Casualty losses, Casualty losses. Amend federal tax return 2012 Child and Adult Care Food Program reimbursements, Meals. Amend federal tax return 2012 Computer Listed property, Listed Property D Daycare facilities, Daycare Facility, Standard meal and snack rates. Amend federal tax return 2012 (see also Family daycare providers) Eligible children for standard meal and snack rates, Standard meal and snack rates. Amend federal tax return 2012 Exceptions for regular use requirement, Daycare Facility Family daycare, Standard meal and snack rates. Amend federal tax return 2012 Family daycare provider, Standard meal and snack rates. Amend federal tax return 2012 Meals, Meals. Amend federal tax return 2012 , Standard meal and snack rates. Amend federal tax return 2012 Regular use, Daycare Facility Standard meal and snack rates, Meals. Amend federal tax return 2012 , Standard meal and snack rates. Amend federal tax return 2012 Deduction limit, Deduction Limit Deduction requirements Employee use, Additional tests for employee use. Amend federal tax return 2012 Exceptions to exclusive use, Exceptions to Exclusive Use Exclusive use, Exclusive Use More than one trade or business, More Than One Trade or Business Place to meet clients, Place To Meet Patients, Clients, or Customers Principal place of business, Principal Place of Business Regular use, Regular Use Separate structure, Separate Structure Storage of inventory or product samples, Storage of inventory or product samples. Amend federal tax return 2012 Trade or business use, Trade or Business Use Deductions Figuring, Figuring the Deduction, Part 2—Figure Your Allowable Deduction Limit, Deduction Limit Part-year use, Part-year use. Amend federal tax return 2012 Qualifying for, Qualifying for a Deduction, Separate Structure Rental to employer, Rental to employer. Amend federal tax return 2012 Unreimbursed partnership expenses, Deducting unreimbursed partnership expenses. Amend federal tax return 2012 Using Actual Expenses, Using Actual Expenses Dentists, Place To Meet Patients, Clients, or Customers Depreciation, Property Bought for Business Use 5-year property, Depreciation 7-year property, Depreciation Adjusted basis, Adjusted basis defined. Amend federal tax return 2012 Fair market value, Fair market value defined. Amend federal tax return 2012 Figuring depreciation for the current year, Figuring the depreciation deduction for the current year. Amend federal tax return 2012 Furniture and equipment, Business Furniture and Equipment, Depreciation Home, Depreciating Your Home Nonresidential real property, Figuring the depreciation deduction for the current year. Amend federal tax return 2012 Percentage table for 39-year nonresidential real property, Depreciation table. Amend federal tax return 2012 Permanent improvements, Permanent improvements. Amend federal tax return 2012 , Depreciating permanent improvements. Amend federal tax return 2012 Depreciation of home, Depreciating Your Home Basis adjustment, Basis Adjustment MACRS (Table 2), Depreciation table. Amend federal tax return 2012 Property bought for business use, Depreciation Sale or exchange of home, Depreciation Doctors, Place To Meet Patients, Clients, or Customers E Employee use of home, Additional tests for employee use. Amend federal tax return 2012 Employees Adequately accounting to employer, Adequately accounting to employer. Amend federal tax return 2012 Casualty losses, Casualty losses. Amend federal tax return 2012 Mortgage interest, Deductible mortgage interest. Amend federal tax return 2012 Other expenses, Other expenses. Amend federal tax return 2012 Real estate taxes, Real estate taxes. Amend federal tax return 2012 Exclusive use, Exclusive Use Expenses Casualty losses, Casualty losses. Amend federal tax return 2012 Direct, Actual Expenses Indirect, Actual Expenses Insurance, Insurance. Amend federal tax return 2012 Mortgage interest, Deductible mortgage interest. Amend federal tax return 2012 , Qualified mortgage insurance premiums. Amend federal tax return 2012 Real estate taxes, Real estate taxes. Amend federal tax return 2012 Related to tax-exempt income, Expenses related to tax-exempt income. Amend federal tax return 2012 Rent, Rent. Amend federal tax return 2012 Repairs, Repairs. Amend federal tax return 2012 Security system, Security system. Amend federal tax return 2012 Telephone, Telephone. Amend federal tax return 2012 Types of, Actual Expenses Unrelated, Actual Expenses Utilities and services, Utilities and services. Amend federal tax return 2012 Where to deduct, Where To Deduct F Fair market value, Fair market value defined. Amend federal tax return 2012 Family daycare providers Meal and snack log (Exhibit A), Standard meal and snack rates. Amend federal tax return 2012 Standard meal and snack rates, Standard meal and snack rates. Amend federal tax return 2012 Standard meal and snack rates (Table 3), Standard meal and snack rates. Amend federal tax return 2012 Figuring the deduction Business percentage, Business Percentage Deduction limit, Deduction Limit Form, Useful Items - You may want to see:, Self-Employed Persons, Real estate taxes. Amend federal tax return 2012 1040, Schedule F, Casualty losses. Amend federal tax return 2012 2106, Employees 4562, Reporting and recordkeeping requirements. Amend federal tax return 2012 4684, Casualty losses. Amend federal tax return 2012 8829, Actual Expenses, Casualty losses. Amend federal tax return 2012 , Business Percentage, Daycare Facility W-2 Reimbursed expenses, Employees Free tax services, Free help with your tax return. Amend federal tax return 2012 Furniture and equipment, Business Furniture and Equipment H Help (see Tax help) Home Business percentage, Business Percentage Depreciation, Depreciating Your Home Sale of, Sale or Exchange of Your Home Home expenses, Can you deduct business use of, Figure A, , Principal Place of Business I Improvements (see Permanent improvements) Insurance, Insurance. Amend federal tax return 2012 Inventory, storage of, Storage of inventory or product samples. Amend federal tax return 2012 L Listed property Computers, Listed Property Defined, Listed Property Employee requirements, Employee. Amend federal tax return 2012 Reporting and recordkeeping requirements, Reporting and recordkeeping requirements. Amend federal tax return 2012 Years following the year placed in service, Years following the year placed in service. Amend federal tax return 2012 M MACRS percentage table 39-year nonresidential real property, Depreciation table. Amend federal tax return 2012 Meals, Meals. Amend federal tax return 2012 Meeting with patients, clients, or customers on premises, Place To Meet Patients, Clients, or Customers More than one place of business, More than one place of business. Amend federal tax return 2012 More than one trade or business, More Than One Trade or Business More-than-50%-use test, More-than-50%-use test. Amend federal tax return 2012 Mortgage interest, Deductible mortgage interest. Amend federal tax return 2012 , Qualified mortgage insurance premiums. Amend federal tax return 2012 P Partners, Partners Partnership expenses, unreimbursed, Deducting unreimbursed partnership expenses. Amend federal tax return 2012 Permanent improvements, Permanent improvements. Amend federal tax return 2012 , Depreciating permanent improvements. Amend federal tax return 2012 Personal property converted to business use, Personal Property Converted to Business Use Place of business, more than one, More than one place of business. Amend federal tax return 2012 Principal place of business, Principal Place of Business Product samples, Storage of inventory or product samples. Amend federal tax return 2012 Property bought for business use Depreciation, Depreciation Section 179 deduction, Property Bought for Business Use, Section 179 Deduction Property converted to business use, Personal, Personal Property Converted to Business Use Publications, Useful Items - You may want to see: (see Tax help) Q Qualifying for a deduction, Qualifying for a Deduction R Real estate taxes, Real estate taxes. Amend federal tax return 2012 Recordkeeping, Recordkeeping Recordkeeping requirements Business furniture and equipment, Reporting and recordkeeping requirements. Amend federal tax return 2012 Family daycare provider meal and snack log (Exhibit A), Standard meal and snack rates. Amend federal tax return 2012 Regular use, Regular Use Reminders, Reminders Rent, Rent. Amend federal tax return 2012 Repairs, Repairs. Amend federal tax return 2012 Reporting requirements Business furniture and equipment, Reporting and recordkeeping requirements. Amend federal tax return 2012 S Sale or exchange of your home, Sale or Exchange of Your Home Basis adjustment, Basis Adjustment Depreciation taken, Depreciation Ownership and use tests, Ownership and use tests. Amend federal tax return 2012 Section 179, Section 179 Deduction Furniture and equipment, Business Furniture and Equipment, Listed Property Listed property, Business Furniture and Equipment, Listed Property Personal property converted to business use, Personal Property Converted to Business Use Property bought for business use, Property Bought for Business Use Security system, Security system. Amend federal tax return 2012 Self-employed persons Deduction of expenses, Self-Employed Persons Separate structure, Separate Structure Simplified Method Actual expenses and depreciation of your home, Actual expenses and depreciation of your home. Amend federal tax return 2012 Allowable area, Allowable area. Amend federal tax return 2012 Business expenses not related to use of the home, Business expenses not related to use of the home. Amend federal tax return 2012 Electing the simplified method, Electing the Simplified Method More than one home, More than one home. Amend federal tax return 2012 More than one qualified business use, More than one qualified business use. Amend federal tax return 2012 Shared use, Shared use. Amend federal tax return 2012 Expenses deductible without regard to business use, Expenses deductible without regard to business use. Amend federal tax return 2012 No carryover of unallowed expenses, No deduction of carryover of actual expenses. Amend federal tax return 2012 Simplified amount, Simplified Amount Space used regularly for daycare, Space used regularly for daycare. Amend federal tax return 2012 Using the simplified method, Using the Simplified Method Standard meal and snack rates, Standard meal and snack rates. Amend federal tax return 2012 Storage of inventory, Storage of inventory or product samples. Amend federal tax return 2012 T Tables and figures MACRS Depreciation of home (Table 2), Depreciation table. Amend federal tax return 2012 Qualifying for deduction (Figure A), Standard meal and snack rates (Table 3), Table 3. Amend federal tax return 2012 Standard Meal and Snack Rates1 Types of expenses (Table 1), Actual Expenses Tax help, How To Get Tax Help Telephone, Telephone. Amend federal tax return 2012 Trade or business use, Trade or Business Use TTY/TDD information, How To Get Tax Help Types of expenses, Actual Expenses U Utilities, Utilities and services. Amend federal tax return 2012 W Where to deduct expenses, Where To Deduct Employees, Employees Self-employed, Self-Employed Persons Worksheets Area Adjustment Worksheet (for simplified method), Area Adjustment Worksheet (for simplified method) Worksheets to figure the deduction for business use of your home (simplified method), Worksheets To Figure the Deduction for Business Use of Your Home (Simplified Method) Daycare facility worksheet (for simplified method), Daycare Facility Worksheet (for simplified method) Simplified method worksheet, Simplified Method Worksheet Prev  Up     Home   More Online Publications