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How To File 2012 Taxes In 2014

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How To File 2012 Taxes In 2014

How to file 2012 taxes in 2014 4. How to file 2012 taxes in 2014   Limit on Elective Deferrals Table of Contents Excess elective deferrals. How to file 2012 taxes in 2014 General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. How to file 2012 taxes in 2014 This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. How to file 2012 taxes in 2014 A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. How to file 2012 taxes in 2014 You can enter into more than one salary reduction agreement during a year. How to file 2012 taxes in 2014 More than one 403(b) account. How to file 2012 taxes in 2014 If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. How to file 2012 taxes in 2014 403(b) plan and another retirement plan. How to file 2012 taxes in 2014 If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. How to file 2012 taxes in 2014 The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. How to file 2012 taxes in 2014 Roth contribution program. How to file 2012 taxes in 2014   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. How to file 2012 taxes in 2014 Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. How to file 2012 taxes in 2014   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. How to file 2012 taxes in 2014 For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. How to file 2012 taxes in 2014 Excess elective deferrals. How to file 2012 taxes in 2014   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. How to file 2012 taxes in 2014 General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. How to file 2012 taxes in 2014 This limit applies without regard to community property laws. How to file 2012 taxes in 2014 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. How to file 2012 taxes in 2014 If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. How to file 2012 taxes in 2014 To determine whether you have 15 years of service with your employer, see Years of Service , next. How to file 2012 taxes in 2014 Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. How to file 2012 taxes in 2014 How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. How to file 2012 taxes in 2014 You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. How to file 2012 taxes in 2014 If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. How to file 2012 taxes in 2014 Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. How to file 2012 taxes in 2014 Figuring Your Years of Service Take the following rules into account when figuring your years of service. How to file 2012 taxes in 2014 Status of employer. How to file 2012 taxes in 2014   Your years of service include only periods during which your employer was a qualified employer. How to file 2012 taxes in 2014 Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. How to file 2012 taxes in 2014 Service with one employer. How to file 2012 taxes in 2014   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. How to file 2012 taxes in 2014 Church employee. How to file 2012 taxes in 2014   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. How to file 2012 taxes in 2014 For more information about church employees, see chapter 5. How to file 2012 taxes in 2014 Self-employed ministers. How to file 2012 taxes in 2014   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. How to file 2012 taxes in 2014 Total years of service. How to file 2012 taxes in 2014   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. How to file 2012 taxes in 2014 Example. How to file 2012 taxes in 2014 The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. How to file 2012 taxes in 2014 Marsha began working with ABC schools in September 2009. How to file 2012 taxes in 2014 She has always worked full-time for each annual work period. How to file 2012 taxes in 2014 At the end of 2013, Marsha had 4. How to file 2012 taxes in 2014 5 years of service with ABC Public Schools, as shown in Table 4-1. How to file 2012 taxes in 2014 Table 4-1. How to file 2012 taxes in 2014 Marsha's Years of Service Note. How to file 2012 taxes in 2014 This table shows how Marsha figures her years of service, as explained in the previous example. How to file 2012 taxes in 2014 Year Period Worked Portion of Work Period Years of Service 2009 Sept. How to file 2012 taxes in 2014 –Dec. How to file 2012 taxes in 2014 . How to file 2012 taxes in 2014 5 year . How to file 2012 taxes in 2014 5 year 2010 Feb. How to file 2012 taxes in 2014 –May . How to file 2012 taxes in 2014 5 year 1 year Sept. How to file 2012 taxes in 2014 –Dec. How to file 2012 taxes in 2014 . How to file 2012 taxes in 2014 5 year 2011 Feb. How to file 2012 taxes in 2014 –May . How to file 2012 taxes in 2014 5 year 1 year Sept. How to file 2012 taxes in 2014 –Dec. How to file 2012 taxes in 2014 . How to file 2012 taxes in 2014 5 year 2012 Feb. How to file 2012 taxes in 2014 –May . How to file 2012 taxes in 2014 5 year 1 year Sept. How to file 2012 taxes in 2014 –Dec. How to file 2012 taxes in 2014 . How to file 2012 taxes in 2014 5 year 2013 Feb. How to file 2012 taxes in 2014 –May . How to file 2012 taxes in 2014 5 year 1 year Sept. How to file 2012 taxes in 2014 –Dec. How to file 2012 taxes in 2014 . How to file 2012 taxes in 2014 5 year Total years of service 4. How to file 2012 taxes in 2014 5 years Full-time or part-time. How to file 2012 taxes in 2014   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. How to file 2012 taxes in 2014 When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. How to file 2012 taxes in 2014 Employer's annual work period. How to file 2012 taxes in 2014   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. How to file 2012 taxes in 2014 Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. How to file 2012 taxes in 2014 Note. How to file 2012 taxes in 2014 You cannot accumulate more than 1 year of service in a 12-month period. How to file 2012 taxes in 2014 Example. How to file 2012 taxes in 2014 All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. How to file 2012 taxes in 2014 Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. How to file 2012 taxes in 2014 Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. How to file 2012 taxes in 2014 Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. How to file 2012 taxes in 2014 In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. How to file 2012 taxes in 2014 How to compare. How to file 2012 taxes in 2014   You can use any method that reasonably and accurately reflects the amount of work required. How to file 2012 taxes in 2014 For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. How to file 2012 taxes in 2014   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. How to file 2012 taxes in 2014 Example. How to file 2012 taxes in 2014 An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. How to file 2012 taxes in 2014   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. How to file 2012 taxes in 2014 Full year of service. How to file 2012 taxes in 2014   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. How to file 2012 taxes in 2014 Example. How to file 2012 taxes in 2014 If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. How to file 2012 taxes in 2014 Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. How to file 2012 taxes in 2014 Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. How to file 2012 taxes in 2014 Full-time for part of the year. How to file 2012 taxes in 2014   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. How to file 2012 taxes in 2014 The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. How to file 2012 taxes in 2014 Example. How to file 2012 taxes in 2014 Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). How to file 2012 taxes in 2014 The annual work period for the college is 8 months (February through May and July through October). How to file 2012 taxes in 2014 Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. How to file 2012 taxes in 2014 Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. How to file 2012 taxes in 2014   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. How to file 2012 taxes in 2014 The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. How to file 2012 taxes in 2014 Example. How to file 2012 taxes in 2014 Vance teaches one course at a local medical school. How to file 2012 taxes in 2014 He teaches 3 hours per week for two semesters. How to file 2012 taxes in 2014 Other faculty members at the same school teach 9 hours per week for two semesters. How to file 2012 taxes in 2014 The annual work period of the medical school is two semesters. How to file 2012 taxes in 2014 An instructor teaching 9 hours a week for two semesters is considered a full-time employee. How to file 2012 taxes in 2014 Given these facts, Vance has worked part-time for a full annual work period. How to file 2012 taxes in 2014 Vance has completed 1/3 of a year of service, figured as shown below. How to file 2012 taxes in 2014 Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. How to file 2012 taxes in 2014   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. How to file 2012 taxes in 2014   Figure the first fraction as though you had worked full-time for part of the annual work period. How to file 2012 taxes in 2014 The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. How to file 2012 taxes in 2014 The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. How to file 2012 taxes in 2014   Figure the second fraction as though you had worked part-time for the entire annual work period. How to file 2012 taxes in 2014 The fraction is as follows: The numerator (top number) is the number of hours or days you worked. How to file 2012 taxes in 2014 The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. How to file 2012 taxes in 2014   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. How to file 2012 taxes in 2014 Example. How to file 2012 taxes in 2014 Maria, an attorney, teaches a course for one semester at a law school. How to file 2012 taxes in 2014 She teaches 3 hours per week. How to file 2012 taxes in 2014 The annual work period for teachers at the school is two semesters. How to file 2012 taxes in 2014 All full-time instructors at the school are required to teach 12 hours per week. How to file 2012 taxes in 2014 Based on these facts, Maria is employed part-time for part of the annual work period. How to file 2012 taxes in 2014 Her year of service for this year is determined by multiplying two fractions. How to file 2012 taxes in 2014 Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. How to file 2012 taxes in 2014 Example Floyd has figured his limit on annual additions. How to file 2012 taxes in 2014 The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. How to file 2012 taxes in 2014 Figuring Floyd's limit on elective deferrals. How to file 2012 taxes in 2014   Floyd has been employed with his current employer for less than 15 years. How to file 2012 taxes in 2014 He is not eligible for the special 15-year increase. How to file 2012 taxes in 2014 Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. How to file 2012 taxes in 2014 Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. How to file 2012 taxes in 2014 Additionally, Floyd's employer does not offer a Roth contribution program. How to file 2012 taxes in 2014 Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. How to file 2012 taxes in 2014 Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. How to file 2012 taxes in 2014 Table 4-2. How to file 2012 taxes in 2014 Worksheet 1. How to file 2012 taxes in 2014 Maximum Amount Contributable (MAC) Note. How to file 2012 taxes in 2014 Use this worksheet to figure your MAC. How to file 2012 taxes in 2014 Part I. How to file 2012 taxes in 2014 Limit on Annual Additions     1. How to file 2012 taxes in 2014 Enter your includible compensation for your most recent year of service 1. How to file 2012 taxes in 2014 $70,475 2. How to file 2012 taxes in 2014 Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. How to file 2012 taxes in 2014 52,000 3. How to file 2012 taxes in 2014 Enter the lesser of line 1 or line 2. How to file 2012 taxes in 2014 This is your limit on annual additions 3. How to file 2012 taxes in 2014 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. How to file 2012 taxes in 2014     Part II. How to file 2012 taxes in 2014 Limit on Elective Deferrals     4. How to file 2012 taxes in 2014 Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. How to file 2012 taxes in 2014 17,500   Note. How to file 2012 taxes in 2014 If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. How to file 2012 taxes in 2014 If not, enter zero (-0-) on line 16 and go to line 17. How to file 2012 taxes in 2014     5. How to file 2012 taxes in 2014 Amount per year of service 5. How to file 2012 taxes in 2014 5,000 6. How to file 2012 taxes in 2014 Enter your years of service 6. How to file 2012 taxes in 2014   7. How to file 2012 taxes in 2014 Multiply line 5 by line 6 7. How to file 2012 taxes in 2014   8. How to file 2012 taxes in 2014 Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. How to file 2012 taxes in 2014   9. How to file 2012 taxes in 2014 Subtract line 8 from line 7. How to file 2012 taxes in 2014 If zero or less, enter zero (-0-) 9. How to file 2012 taxes in 2014   10. How to file 2012 taxes in 2014 Maximum increase in limit for long service 10. How to file 2012 taxes in 2014 15,000 11. How to file 2012 taxes in 2014 Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. How to file 2012 taxes in 2014   12. How to file 2012 taxes in 2014 Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. How to file 2012 taxes in 2014   13. How to file 2012 taxes in 2014 Add lines 11 and 12 13. How to file 2012 taxes in 2014   14. How to file 2012 taxes in 2014 Subtract line 13 from line 10 14. How to file 2012 taxes in 2014   15. How to file 2012 taxes in 2014 Maximum additional contributions 15. How to file 2012 taxes in 2014 3,000 16. How to file 2012 taxes in 2014 Enter the least of lines 9, 14, or 15. How to file 2012 taxes in 2014 This is your increase in the limit for long service 16. How to file 2012 taxes in 2014 -0- 17. How to file 2012 taxes in 2014 Add lines 4 and 16. How to file 2012 taxes in 2014 This is your limit on elective deferrals 17. How to file 2012 taxes in 2014 17,500   Part III. How to file 2012 taxes in 2014 Maximum Amount Contributable     18. How to file 2012 taxes in 2014 If you had only nonelective contributions, enter the amount from line 3. How to file 2012 taxes in 2014 This is your MAC. How to file 2012 taxes in 2014    If you had only elective deferrals, enter the lesser of lines 3 or 17. How to file 2012 taxes in 2014 This is your MAC. How to file 2012 taxes in 2014    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. How to file 2012 taxes in 2014 This is your MAC. How to file 2012 taxes in 2014 (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. How to file 2012 taxes in 2014 ) 18. How to file 2012 taxes in 2014 $17,500 Prev  Up  Next   Home   More Online Publications
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Procurement At-a-Glance

Mission:

Our dedicated acquisition professionals deliver world class, customer-focused acquisition services with the highest degree of integrity and the cooperative effort of our partners.

Vision:

Our vision is to be the best acquisition organization in the Federal Government--best people, best practices, best performance.

Strategic Priorities:

  •  TO BE THE ACQUISITION SERVICES PROVIDER OF CHOICE for all of the IRS and Department of the Treasury to fulfill mission requirements. (Customer Perspective)
  • TO OBTAIN, TRAIN AND RETAIN THE BEST PEOPLE to provide world-class customer-focused acquisition services to fulfill mission needs. (Employee Perspective)
  • TO HAVE THE BEST AND THEN CONTINUALLY IMPROVE OUR BUSINESS PROCESSES to enhance our employee's ability to provide world-class customer-focused acquisition services that fulfill mission requirements. (Business Process Perspective)
  • TO BE THE BEST ACQUISITION ORGANIZATION IN THE FEDERAL GOVERNMENT in providing world-class customer-focused acquisition services that fulfill mission requirements. (Business Results Perspective)

Headquarters:

Oxon Hill, MD
Phone: 240-613-8500

Management Team:

Jake Hansen, Director, Procurement
Angie Sweitzer, Deputy Director, Procurement
       Mary Killion, Chief, Workforce Management & Support Services
Joe Gregory, Director, Office of Business Operations
      Cindy Lynn, Deputy Director, Office of Business Operations
      Anthony (Tony) McCoy, Chief, Field Operations Branch, Midstates Area
      Peter DiNicola, Chief, Field Operations Branch, Northeast Area
      Dotti Hunter, Chief, Field Operations Branch, Southeast Area
      Vacant, Chief, Field Operations Branch, Western Area
Michael Crawford, Director, Office of Electronic Procurement
Bobby McCane, Director, Office of Information Technology (IT) Acquisition
      Tyuana Bailey, Deputy Director, Office of Information Technology (IT) Acquisition
           IT Services and PRIME Contract Support
      Patrick Bergin, Deputy Director, Office of Information Technology (IT)
           Acquisition, Enterprise Networks and Tier Systems Support                            
Barry Kearns, Director, Office of Procurement Policy
Chris Rodgers, Director, Office of Strategic Acquisition Initiatives
Jeff Jackson, Director, Office of Treasury Procurement Services

 


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The How To File 2012 Taxes In 2014

How to file 2012 taxes in 2014 Index A Accounting methods, Accounting Methods Accrual method, Accrual method. How to file 2012 taxes in 2014 Change in accounting method Section 481(a) adjustment. How to file 2012 taxes in 2014 , Change in accounting method. How to file 2012 taxes in 2014 Mark-to-market accounting method, Mark-to-market accounting method. How to file 2012 taxes in 2014 Nonaccrual experience method, Nonaccrual experience method. How to file 2012 taxes in 2014 Percentage of completion method, Percentage of completion method. How to file 2012 taxes in 2014 Accounting periods, Accounting Periods Accumulated earnings tax, Accumulated Earnings Tax Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) At-risk limits, At-Risk Limits B Backup withholding, Backup withholding. How to file 2012 taxes in 2014 Below-market loans, Below-Market Loans C Capital contributions, Capital Contributions Capital losses, Capital Losses Charitable contributions, Charitable Contributions Closely held corporation: At-risk limits, Closely held corporation. How to file 2012 taxes in 2014 Closely held corporations:, Closely held corporations. How to file 2012 taxes in 2014 Comments, Comments and suggestions. How to file 2012 taxes in 2014 Corporate preference items, Corporate Preference Items Corporations, businesses taxed as, Businesses Taxed as Corporations Credits, Credits Credits: Foreign tax, Credits General business credit, Credits Prior year minimum tax, Credits D Distributions: Money or property. How to file 2012 taxes in 2014 , Money or Property Distributions Other, Constructive Distributions Reporting, Reporting Dividends and Other Distributions Stock or stock rights, Distributions of Stock or Stock Rights To shareholders, Distributions to Shareholders Dividends-received deduction, Dividends-Received Deduction E EFTPS, Electronic Federal Tax Payment System, Electronic Federal Tax Payment System (EFTPS). How to file 2012 taxes in 2014 Electronic filing, Electronic filing. How to file 2012 taxes in 2014 Energy-efficient commercial building property deduction, Energy-Efficient Commercial Building Property Deduction Estimated tax, Estimated Tax Extraordinary dividends, Extraordinary Dividends F Figuring: NOL carryovers, Figuring the NOL Carryover Tax, Figuring Tax Foreign tax credit, Credits Form: 1096, Form 1099-DIV. How to file 2012 taxes in 2014 1099–DIV, Form 1099-DIV. How to file 2012 taxes in 2014 1118, Credits 1120, Which form to file. How to file 2012 taxes in 2014 1120-W, How to figure each required installment. How to file 2012 taxes in 2014 1120X, Refunds. How to file 2012 taxes in 2014 , NOL carryback. How to file 2012 taxes in 2014 1138, Carryback expected. How to file 2012 taxes in 2014 1139, Refunds. How to file 2012 taxes in 2014 , NOL carryback. How to file 2012 taxes in 2014 2220, Form 2220. How to file 2012 taxes in 2014 3800, Credits, Recapture Taxes 4255, Recapture Taxes 4626, Form 4626. How to file 2012 taxes in 2014 5452, Form 5452. How to file 2012 taxes in 2014 7004, Extension of time to file. How to file 2012 taxes in 2014 8611, Recapture Taxes 8827, Credits 8832, Business formed after 1996. How to file 2012 taxes in 2014 8834, Recapture Taxes 8845, Recapture Taxes 8874, Recapture Taxes 8882, Recapture Taxes 8912, Credits G Going into business, Costs of Going Into Business I Income tax returns, Income Tax Return L Loans, below-market, Below-Market Loans M Minimum tax credit, Credits N Net operating losses, Net Operating Losses Nontaxable exchange of property for stock, Property Exchanged for Stock P Paid-in capital, Paid-in capital. How to file 2012 taxes in 2014 Passive activity limits, Passive Activity Limits Paying estimated tax, How to pay estimated tax. How to file 2012 taxes in 2014 Penalties Other, Other penalties. How to file 2012 taxes in 2014 Trust fund recovery, Trust fund recovery penalty. How to file 2012 taxes in 2014 Penalties: Estimated tax, Underpayment penalty. How to file 2012 taxes in 2014 Late filing of return, Late filing of return. How to file 2012 taxes in 2014 Late payment of tax, Late payment of tax. How to file 2012 taxes in 2014 Personal service corporation: Figuring tax, Qualified personal service corporation. How to file 2012 taxes in 2014 Personal service corporations:, Personal service corporations. How to file 2012 taxes in 2014 Preference items, Corporate Preference Items Q Qualified refinery property, election to expense, Election to Expense Qualified Refinery Property Qualifying shipping activities, income from, Income From Qualifying Shipping Activities R Recapture taxes: Childcare facilities and services credit , Recapture Taxes Indian employment credit, Recapture Taxes Investment credit, Recapture Taxes Low-income housing credit, Recapture Taxes New markets credit, Recapture Taxes Qualified plug-in electric and electric vehicle credit, Recapture Taxes Recordkeeping, Recordkeeping Related persons, Related Persons Retained earnings, Accumulated Earnings Tax S Suggestions, Comments and suggestions. How to file 2012 taxes in 2014 T Tax help, How To Get Tax Help Tax rate schedule, Tax Rate Schedule Tax, figuring, Figuring Tax Taxpayer Advocate, Contacting your Taxpayer Advocate. How to file 2012 taxes in 2014 TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications