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How To File Your 2012 Tax Return

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How To File Your 2012 Tax Return

How to file your 2012 tax return Publication 575 - Introductory Material Table of Contents What's New Reminders IntroductionThe General Rule. How to file your 2012 tax return Individual retirement arrangements (IRAs). How to file your 2012 tax return Civil service retirement benefits. How to file your 2012 tax return Social security and equivalent tier 1 railroad retirement benefits. How to file your 2012 tax return Tax-sheltered annuity plans (403(b) plans). How to file your 2012 tax return Ordering forms and publications. How to file your 2012 tax return Tax questions. How to file your 2012 tax return 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). How to file your 2012 tax return However, these distributions are taken into account when determining the modified adjusted gross income threshold. How to file your 2012 tax return Distributions from a nonqualified retirement plan are included in net investment income. How to file your 2012 tax return See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. How to file your 2012 tax return Reminders Future developments. How to file your 2012 tax return  For the latest information about developments related to Publication 575, such as legislation enacted after it was published, go to www. How to file your 2012 tax return irs. How to file your 2012 tax return gov/pub575. How to file your 2012 tax return In-plan Roth rollovers. How to file your 2012 tax return   Starting in 2013, the American Taxpayer Relief Act of 2012 expanded the rules for in-plan Roth rollovers to include more taxpayers. How to file your 2012 tax return For more information, see In-plan Roth rollovers under Rollovers, discussed later. How to file your 2012 tax return Photographs of missing children. How to file your 2012 tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. How to file your 2012 tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. How to file your 2012 tax return 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. How to file your 2012 tax return 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. How to file your 2012 tax return 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). How to file your 2012 tax return What is covered in this publication?   This publication contains information that you need to understand the following topics. How to file your 2012 tax return 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. How to file your 2012 tax return 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. How to file your 2012 tax return How to roll over certain distributions from a retirement plan into another retirement plan or IRA. How to file your 2012 tax return How to report disability payments, and how beneficiaries and survivors of employees and retirees must report benefits paid to them. How to file your 2012 tax return How to report railroad retirement benefits. How to file your 2012 tax return When additional taxes on certain distributions may apply (including the tax on early distributions and the tax on excess accumulation). How to file your 2012 tax return 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). How to file your 2012 tax return A “corrected” Form 1099-R replaces the corresponding original Form 1099-R if the original Form 1099-R contained an error. How to file your 2012 tax return Make sure you use the amounts shown on the corrected Form 1099-R when reporting information on your tax return. How to file your 2012 tax return What is not covered in this publication?   The following topics are not discussed in this publication. How to file your 2012 tax return The General Rule. How to file your 2012 tax return   This is the method generally used to determine the tax treatment of pension and annuity income from nonqualified plans (including commercial annuities). How to file your 2012 tax return For a qualified plan, you generally cannot use the General Rule unless your annuity starting date is before November 19, 1996. How to file your 2012 tax return 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. How to file your 2012 tax return For that and other information on the General Rule, see Publication 939, General Rule for Pensions and Annuities. How to file your 2012 tax return Individual retirement arrangements (IRAs). How to file your 2012 tax return   Information on the tax treatment of amounts you receive from an IRA is in Publication 590, Individual Retirement Arrangements (IRAs). How to file your 2012 tax return Civil service retirement benefits. How to file your 2012 tax return   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. How to file your 2012 tax return S. How to file your 2012 tax return Civil Service Retirement Benefits. How to file your 2012 tax return 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). How to file your 2012 tax return It also covers benefits paid from the Thrift Savings Plan (TSP). How to file your 2012 tax return Social security and equivalent tier 1 railroad retirement benefits. How to file your 2012 tax return   For information about the tax treatment of these benefits, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. How to file your 2012 tax return 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. How to file your 2012 tax return S. How to file your 2012 tax return Railroad Retirement Board. How to file your 2012 tax return Tax-sheltered annuity plans (403(b) plans). How to file your 2012 tax return   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. How to file your 2012 tax return 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. How to file your 2012 tax return 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. How to file your 2012 tax return Comments and suggestions. How to file your 2012 tax return   We welcome your comments about this publication and your suggestions for future editions. How to file your 2012 tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. How to file your 2012 tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. How to file your 2012 tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. How to file your 2012 tax return   You can send your comments from www. How to file your 2012 tax return irs. How to file your 2012 tax return gov/formspubs/. How to file your 2012 tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. How to file your 2012 tax return ”   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. How to file your 2012 tax return Ordering forms and publications. How to file your 2012 tax return   Visit www. How to file your 2012 tax return irs. How to file your 2012 tax return 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. How to file your 2012 tax return Internal Revenue Service 1201 N. How to file your 2012 tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. How to file your 2012 tax return   If you have a tax question, check the information available on IRS. How to file your 2012 tax return gov or call 1-800-829-1040. How to file your 2012 tax return We cannot answer tax questions sent to either of the above addresses. How to file your 2012 tax return 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. How to file your 2012 tax return S. How to file your 2012 tax return 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. How to file your 2012 tax return 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. How to file your 2012 tax return Prev  Up  Next   Home   More Online Publications

The How To File Your 2012 Tax Return

How to file your 2012 tax return 8. How to file your 2012 tax return   Foreign Insurance Taxes Table of Contents Premium. How to file your 2012 tax return Tax is imposed on insurance policies issued by foreign insurers. How to file your 2012 tax return Any person who makes, signs, issues, or sells any of the documents and instruments subject to the tax, or for whose use or benefit they are made, signed, issued, or sold, is liable for the tax. How to file your 2012 tax return The following tax rates apply to each dollar (or fraction thereof) of the premium paid. How to file your 2012 tax return Casualty insurance and indemnity, fidelity, and surety bonds: 4 cents. How to file your 2012 tax return For example, on a premium payment of $10. How to file your 2012 tax return 10, the tax is 44 cents. How to file your 2012 tax return Life, sickness, and accident insurance, and annuity contracts: 1 cent. How to file your 2012 tax return For example, on a premium payment of $10. How to file your 2012 tax return 10, the tax is 11 cents. How to file your 2012 tax return Reinsurance policies covering any of the taxable contracts described in items (1) and (2): 1 cent. How to file your 2012 tax return However, the tax does not apply to casualty insurance premiums paid to foreign insurers for coverage of export goods in transit to foreign destinations. How to file your 2012 tax return Premium. How to file your 2012 tax return   Premium means the agreed price or consideration for assuming and carrying the risk or obligation. How to file your 2012 tax return It includes any additional charge or assessment payable under the contract, whether in one sum or installments. How to file your 2012 tax return If premiums are refunded, claim the tax paid on those premiums as an overpayment against tax due on other premiums paid or file a claim for refund. How to file your 2012 tax return When liability attaches. How to file your 2012 tax return   The liability for this tax attaches when the premium payment is transferred to the foreign insurer or reinsurer (including transfers to any bank, trust fund, or similar recipient designated by the foreign insurer or reinsurer) or to any nonresident agent, solicitor, or broker. How to file your 2012 tax return A person can pay the tax before the liability attaches if the person keeps records consistent with that practice. How to file your 2012 tax return Who must file. How to file your 2012 tax return   The person who pays the premium to the foreign insurer (or to any nonresident person such as a foreign broker) must pay the tax and file the return. How to file your 2012 tax return Otherwise, any person who issued or sold the policy, or who is insured under the policy, is required to pay the tax and file the return. How to file your 2012 tax return    The person liable for this tax must keep accurate records that identify each policy or instrument subject to tax. How to file your 2012 tax return These records must clearly establish the type of policy or instrument, the gross premium paid, the identity of the insured and insurer, and the total premium charged. How to file your 2012 tax return If the premium is to be paid in installments, the records must also establish the amount and anniversary date of each installment. How to file your 2012 tax return   The records must be kept at the place of business or other convenient location for at least 3 years after the later of the date any part of the tax became due, or the date any part of the tax was paid. How to file your 2012 tax return During this period, the records must be readily accessible to the IRS. How to file your 2012 tax return   The person having control or possession of a policy or instrument subject to this tax must keep the policy for at least 3 years after the date any part of the tax on it was paid. How to file your 2012 tax return For information on reinsurance premiums paid from one foreign insurer to another foreign insurer, see Rev. How to file your 2012 tax return Rul. How to file your 2012 tax return 2008-15. How to file your 2012 tax return You can find Rev. How to file your 2012 tax return Rul. How to file your 2012 tax return 2008-15 on page 633 of I. How to file your 2012 tax return R. How to file your 2012 tax return B. How to file your 2012 tax return 2008-12 at www. How to file your 2012 tax return irs. How to file your 2012 tax return gov/pub/irs-irbs/irb08-12. How to file your 2012 tax return pdf. How to file your 2012 tax return Treaty-based positions under IRC 6114. How to file your 2012 tax return   You may have to file an annual report disclosing the amount of premiums exempt from United States excise tax as a result of the application of a treaty with the United States that overrides (or otherwise modifies) any provision of the Internal Revenue Code. How to file your 2012 tax return   Attach any disclosure statement to the first quarter Form 720. How to file your 2012 tax return You may be able to use Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), as a disclosure statement. How to file your 2012 tax return See the Instructions for Form 720 for information on how and where to file. How to file your 2012 tax return   See Revenue Procedure 92-14 in Cumulative Bulletin 1992-1 for procedures you can use to claim a refund of this tax under certain U. How to file your 2012 tax return S. How to file your 2012 tax return treaties. How to file your 2012 tax return Prev  Up  Next   Home   More Online Publications