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File 2012 Taxes Late

File 2012 taxes late 3. File 2012 taxes late   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. File 2012 taxes late Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. File 2012 taxes late An exclusion from gross income is generally income you receive that is not included in your U. File 2012 taxes late S. File 2012 taxes late income and is not subject to U. File 2012 taxes late S. File 2012 taxes late tax. File 2012 taxes late This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. File 2012 taxes late Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. File 2012 taxes late Useful Items - You may want to see: Publication 54 Tax Guide for U. File 2012 taxes late S. File 2012 taxes late Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. File 2012 taxes late Resident Aliens Resident aliens may be able to exclude the following items from their gross income. File 2012 taxes late Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. File 2012 taxes late The exclusion is $97,600 in 2013. File 2012 taxes late In addition, you may be able to exclude or deduct certain foreign housing amounts. File 2012 taxes late You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. File 2012 taxes late For more information, see Publication 54. File 2012 taxes late Foreign country. File 2012 taxes late    A foreign country is any territory under the sovereignty of a government other than that of the United States. File 2012 taxes late   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. File 2012 taxes late It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. File 2012 taxes late   The term “foreign country” does not include U. File 2012 taxes late S. File 2012 taxes late possessions or territories. File 2012 taxes late It does not include the Antarctic region. File 2012 taxes late Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. File 2012 taxes late Interest Income Interest income that is not connected with a U. File 2012 taxes late S. File 2012 taxes late trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. File 2012 taxes late State and local government obligations. File 2012 taxes late   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. File 2012 taxes late S. File 2012 taxes late possession, generally is not included in income. File 2012 taxes late However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. File 2012 taxes late Portfolio interest. File 2012 taxes late   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. File 2012 taxes late To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. File 2012 taxes late Note. File 2012 taxes late For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. File 2012 taxes late Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. File 2012 taxes late Obligations in registered form. File 2012 taxes late   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. File 2012 taxes late   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. File 2012 taxes late   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. File 2012 taxes late For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. File 2012 taxes late Obligations not in registered form. File 2012 taxes late    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. File 2012 taxes late A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. File 2012 taxes late   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. File 2012 taxes late In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. File 2012 taxes late Interest that does not qualify as portfolio interest. File 2012 taxes late   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. File 2012 taxes late You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. File 2012 taxes late Contingent interest. File 2012 taxes late   Portfolio interest does not include contingent interest. File 2012 taxes late Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. File 2012 taxes late For exceptions, see Internal Revenue Code section 871(h)(4)(C). File 2012 taxes late Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. File 2012 taxes late Related persons. File 2012 taxes late   Related persons include the following. File 2012 taxes late Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. File 2012 taxes late ), and lineal descendants (children, grandchildren, etc. File 2012 taxes late ). File 2012 taxes late Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. File 2012 taxes late Certain corporations, partnerships, and other entities. File 2012 taxes late For details, see Nondeductible Loss in chapter 2 of Publication 544. File 2012 taxes late Exception for existing debt. File 2012 taxes late   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. File 2012 taxes late Dividend Income The following dividend income is exempt from the 30% tax. File 2012 taxes late Certain dividends paid by foreign corporations. File 2012 taxes late   There is no 30% tax on U. File 2012 taxes late S. File 2012 taxes late source dividends you receive from a foreign corporation. File 2012 taxes late See Second exception under Dividends in chapter 2 for how to figure the amount of U. File 2012 taxes late S. File 2012 taxes late source dividends. File 2012 taxes late Certain interest-related dividends. File 2012 taxes late   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. File 2012 taxes late The mutual fund will designate in writing which dividends are interest-related dividends. File 2012 taxes late Certain short-term capital gain dividends. File 2012 taxes late   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. File 2012 taxes late The mutual fund will designate in writing which dividends are short-term capital gain dividends. File 2012 taxes late This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. File 2012 taxes late Services Performed for Foreign Employer If you were paid by a foreign employer, your U. File 2012 taxes late S. File 2012 taxes late source income may be exempt from U. File 2012 taxes late S. File 2012 taxes late tax, but only if you meet one of the situations discussed next. File 2012 taxes late Employees of foreign persons, organizations, or offices. File 2012 taxes late   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. File 2012 taxes late S. File 2012 taxes late sources and is tax exempt if you meet all three of the following conditions. File 2012 taxes late You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. File 2012 taxes late S. File 2012 taxes late corporation, a U. File 2012 taxes late S. File 2012 taxes late partnership, or a U. File 2012 taxes late S. File 2012 taxes late citizen or resident. File 2012 taxes late You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. File 2012 taxes late Your pay for these services is not more than $3,000. File 2012 taxes late If you do not meet all three conditions, your income from personal services performed in the United States is U. File 2012 taxes late S. File 2012 taxes late source income and is taxed according to the rules in chapter 4. File 2012 taxes late   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. File 2012 taxes late To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. File 2012 taxes late If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. File 2012 taxes late   A day means a calendar day during any part of which you are physically present in the United States. File 2012 taxes late Example 1. File 2012 taxes late During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. File 2012 taxes late S. File 2012 taxes late partnership. File 2012 taxes late Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. File 2012 taxes late That office paid him a total gross salary of $2,800 for those services. File 2012 taxes late During 2013, he was not engaged in a trade or business in the United States. File 2012 taxes late The salary is not considered U. File 2012 taxes late S. File 2012 taxes late source income and is exempt from U. File 2012 taxes late S. File 2012 taxes late tax. File 2012 taxes late Example 2. File 2012 taxes late The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. File 2012 taxes late He received $2,875 in 2013, and $1,625 in 2014. File 2012 taxes late During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. File 2012 taxes late Henry's salary is U. File 2012 taxes late S. File 2012 taxes late source income and is taxed under the rules in chapter 4. File 2012 taxes late Crew members. File 2012 taxes late   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. File 2012 taxes late S. File 2012 taxes late possession is not U. File 2012 taxes late S. File 2012 taxes late source income and is exempt from U. File 2012 taxes late S. File 2012 taxes late tax. File 2012 taxes late This exemption does not apply to compensation for services performed on foreign aircraft. File 2012 taxes late Students and exchange visitors. File 2012 taxes late   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. File 2012 taxes late   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. File 2012 taxes late It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. File 2012 taxes late   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. File 2012 taxes late Foreign employer. File 2012 taxes late   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. File 2012 taxes late S. File 2012 taxes late possession by a U. File 2012 taxes late S. File 2012 taxes late corporation, a U. File 2012 taxes late S. File 2012 taxes late partnership, or an individual who is a U. File 2012 taxes late S. File 2012 taxes late citizen or resident. File 2012 taxes late   The term “foreign employer” does not include a foreign government. File 2012 taxes late Pay from a foreign government that is exempt from U. File 2012 taxes late S. File 2012 taxes late income tax is discussed in chapter 10. File 2012 taxes late Income from certain annuities. File 2012 taxes late   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. File 2012 taxes late S. File 2012 taxes late income tax if you meet both of the following conditions. File 2012 taxes late You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . File 2012 taxes late At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. File 2012 taxes late S. File 2012 taxes late citizens or residents. File 2012 taxes late   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. File 2012 taxes late S. File 2012 taxes late citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. File 2012 taxes late   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. File 2012 taxes late Income affected by treaties. File 2012 taxes late   Income of any kind that is exempt from U. File 2012 taxes late S. File 2012 taxes late tax under a treaty to which the United States is a party is excluded from your gross income. File 2012 taxes late Income on which the tax is only limited by treaty, however, is included in gross income. File 2012 taxes late See chapter 9. File 2012 taxes late Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. File 2012 taxes late Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. File 2012 taxes late If you are married and file a joint return, you may be able to exclude up to $500,000. File 2012 taxes late For information on the requirements for this exclusion, see Publication 523. File 2012 taxes late This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. File 2012 taxes late Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. File 2012 taxes late The rules discussed here apply to both resident and nonresident aliens. File 2012 taxes late If a nonresident alien receives a grant that is not from U. File 2012 taxes late S. File 2012 taxes late sources, it is not subject to U. File 2012 taxes late S. File 2012 taxes late tax. File 2012 taxes late See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. File 2012 taxes late S. File 2012 taxes late sources. File 2012 taxes late A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. File 2012 taxes late Candidate for a degree. File 2012 taxes late   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. File 2012 taxes late Eligible educational institution. File 2012 taxes late   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. File 2012 taxes late Qualified education expenses. File 2012 taxes late   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. File 2012 taxes late These items must be required of all students in your course of instruction. File 2012 taxes late However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. File 2012 taxes late Expenses that do not qualify. File 2012 taxes late   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. File 2012 taxes late This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. File 2012 taxes late Scholarship or fellowship amounts used to pay these costs are taxable. File 2012 taxes late Amounts used to pay expenses that do not qualify. File 2012 taxes late   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. File 2012 taxes late Payment for services. File 2012 taxes late   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. File 2012 taxes late This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. File 2012 taxes late Example. File 2012 taxes late On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. File 2012 taxes late As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. File 2012 taxes late Of the $2,500 scholarship, $1,000 represents payment for her services. File 2012 taxes late Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. File 2012 taxes late Prev  Up  Next   Home   More Online Publications
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The Department of the Treasury manages Federal finances by collecting taxes and paying bills and by managing currency, government accounts and public debt. The Department of the Treasury also enforces finance and tax laws.

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File 2012 taxes late Publication 575 - Introductory Material Table of Contents What's New Reminders IntroductionThe General Rule. File 2012 taxes late Individual retirement arrangements (IRAs). File 2012 taxes late Civil service retirement benefits. File 2012 taxes late Social security and equivalent tier 1 railroad retirement benefits. File 2012 taxes late Tax-sheltered annuity plans (403(b) plans). File 2012 taxes late Ordering forms and publications. File 2012 taxes late Tax questions. File 2012 taxes late Useful Items - You may want to see: What's New For purposes of the net investment income tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). File 2012 taxes late However, these distributions are taken into account when determining the modified adjusted gross income threshold. File 2012 taxes late Distributions from a nonqualified retirement plan are included in net investment income. File 2012 taxes late See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. File 2012 taxes late Reminders Future developments. File 2012 taxes late  For the latest information about developments related to Publication 575, such as legislation enacted after it was published, go to www. File 2012 taxes late irs. File 2012 taxes late gov/pub575. File 2012 taxes late In-plan Roth rollovers. File 2012 taxes late   Starting in 2013, the American Taxpayer Relief Act of 2012 expanded the rules for in-plan Roth rollovers to include more taxpayers. File 2012 taxes late For more information, see In-plan Roth rollovers under Rollovers, discussed later. File 2012 taxes late Photographs of missing children. File 2012 taxes late  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File 2012 taxes late Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File 2012 taxes late You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File 2012 taxes late Introduction This publication discusses the tax treatment of distributions you receive from pension and annuity plans and also shows you how to report the income on your federal income tax return. File 2012 taxes late How these distributions are taxed depends on whether they are periodic payments (amounts received as an annuity) that are paid at regular intervals over several years or nonperiodic payments (amounts not received as an annuity). File 2012 taxes late What is covered in this publication?   This publication contains information that you need to understand the following topics. File 2012 taxes late How to figure the tax-free part of periodic payments under a pension or annuity plan, including using a simple worksheet for payments under a qualified plan. File 2012 taxes late How to figure the tax-free part of nonperiodic payments from qualified and nonqualified plans, and how to use the optional methods to figure the tax on lump-sum distributions from pension, stock bonus, and profit-sharing plans. File 2012 taxes late How to roll over certain distributions from a retirement plan into another retirement plan or IRA. File 2012 taxes late How to report disability payments, and how beneficiaries and survivors of employees and retirees must report benefits paid to them. File 2012 taxes late How to report railroad retirement benefits. File 2012 taxes late When additional taxes on certain distributions may apply (including the tax on early distributions and the tax on excess accumulation). File 2012 taxes late For additional information on how to report pension or annuity payments on your federal income tax return, be sure to review the instructions on the back of Copies B, C, and 2 of the Form 1099-R that you received and the instructions for Form 1040, lines 16a and 16b (Form 1040A, lines 12a and 12b or Form 1040NR, lines 17a and 17b). File 2012 taxes late A “corrected” Form 1099-R replaces the corresponding original Form 1099-R if the original Form 1099-R contained an error. File 2012 taxes late Make sure you use the amounts shown on the corrected Form 1099-R when reporting information on your tax return. File 2012 taxes late What is not covered in this publication?   The following topics are not discussed in this publication. File 2012 taxes late The General Rule. File 2012 taxes late   This is the method generally used to determine the tax treatment of pension and annuity income from nonqualified plans (including commercial annuities). File 2012 taxes late For a qualified plan, you generally cannot use the General Rule unless your annuity starting date is before November 19, 1996. File 2012 taxes late Although this publication will help you determine whether you can use the General Rule, it will not help you use it to determine the tax treatment of your pension or annuity income. File 2012 taxes late For that and other information on the General Rule, see Publication 939, General Rule for Pensions and Annuities. File 2012 taxes late Individual retirement arrangements (IRAs). File 2012 taxes late   Information on the tax treatment of amounts you receive from an IRA is in Publication 590, Individual Retirement Arrangements (IRAs). File 2012 taxes late Civil service retirement benefits. File 2012 taxes late   If you are retired from the federal government (regular, phased, or disability retirement) or are the survivor or beneficiary of a federal employee or retiree who died, get Publication 721, Tax Guide to U. File 2012 taxes late S. File 2012 taxes late Civil Service Retirement Benefits. File 2012 taxes late Publication 721 covers the tax treatment of federal retirement benefits, primarily those paid under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). File 2012 taxes late It also covers benefits paid from the Thrift Savings Plan (TSP). File 2012 taxes late Social security and equivalent tier 1 railroad retirement benefits. File 2012 taxes late   For information about the tax treatment of these benefits, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. File 2012 taxes late However, this publication (575) covers the tax treatment of the non-social security equivalent benefit portion of tier 1 railroad retirement benefits, tier 2 benefits, vested dual benefits, and supplemental annuity benefits paid by the U. File 2012 taxes late S. File 2012 taxes late Railroad Retirement Board. File 2012 taxes late Tax-sheltered annuity plans (403(b) plans). File 2012 taxes late   If you work for a public school or certain tax-exempt organizations, you may be eligible to participate in a 403(b) retirement plan offered by your employer. File 2012 taxes late Although this publication covers the treatment of benefits under 403(b) plans and discusses in-plan Roth rollovers from 403(b) plans to designated Roth accounts, it does not cover other tax provisions that apply to these plans. File 2012 taxes late For that and other information on 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations. File 2012 taxes late Comments and suggestions. File 2012 taxes late   We welcome your comments about this publication and your suggestions for future editions. File 2012 taxes late   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2012 taxes late NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File 2012 taxes late Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File 2012 taxes late   You can send your comments from www. File 2012 taxes late irs. File 2012 taxes late gov/formspubs/. File 2012 taxes late Click on “More Information” and then on “Comment on Tax Forms and Publications. File 2012 taxes late ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File 2012 taxes late Ordering forms and publications. File 2012 taxes late   Visit www. File 2012 taxes late irs. File 2012 taxes late gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File 2012 taxes late Internal Revenue Service 1201 N. File 2012 taxes late Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File 2012 taxes late   If you have a tax question, check the information available on IRS. File 2012 taxes late gov or call 1-800-829-1040. File 2012 taxes late We cannot answer tax questions sent to either of the above addresses. File 2012 taxes late Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 590 Individual Retirement Arrangements (IRAs) 721 Tax Guide to U. File 2012 taxes late S. File 2012 taxes late Civil Service Retirement Benefits 915 Social Security and Equivalent Railroad Retirement Benefits 939 General Rule for Pensions and Annuities Form (and Instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File 2012 taxes late 4972 Tax on Lump-Sum Distributions 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. File 2012 taxes late Prev  Up  Next   Home   More Online Publications