taxmap/instr/i1040a-000.htm#TXMP747d68c7taxmap/instr/i1040a-000.htm#TXMP4a498809A Message From the Commissioner(p2)
Dear Taxpayer,
As we enter the 2012 tax filing season, the IRS is always looking to find new and innovative ways to help you get your tax questions answered. The newest is our smartphone application, IRS2Go, which can be downloaded for free. You can do a number of things with this app, such as checking the status of your tax refund or subscribing to tax
tips.
We also continue to enhance our website, IRS.gov, which is the most convenient way to get tax information. We also post videos on YouTube to help taxpayers understand their tax obligations. Check these out at
www.youtube.com/irsvideos. Our news feed on Twitter, @IRSnews, is another excellent source of tax
information.
Keep in mind that a number of federal tax incentives that were enacted in 2009 as part of the American Recovery and Reinvestment Act are still in effect for 2011. These include the American opportunity credit and the expanded earned income credit. Make sure to check to see if you qualify for these and other important deductions and
credits.
Remember that the fastest, safest, and easiest way to get your refund is to
e-file and use direct deposit.
E-file
has become so popular that nearly eight out of 10 individual taxpayers now
e-file
their return. It’s now the first choice for about 112 million taxpayers.
Taxpayers below a certain income level can qualify to use free tax preparation software through the Free File program. Plus, everyone can
e-file for free using a fillable form available at IRS.gov.
We know that it takes time to prepare and file a tax return, but the IRS wants to help you fulfill your tax obligations and will continue to go the extra mile to provide
assistance.
Sincerely,
Douglas H. Shulman
The IRS Mission(p2)
Provide America's taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to
all.
taxmap/instr/i1040a-000.htm#TXMP533b28a3The Taxpayer Advocate Service Is Here To Help
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The Taxpayer Advocate Service (TAS) is your voice at the IRS. Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. We offer free help to guide you through the often confusing process of resolving tax problems that you haven't been able to solve on your own. Remember, the worst thing you can do is nothing at
all!
TAS can help if you can't resolve your problem with the IRS and:
- Your problem is causing financial difficulties for you, your family, or your
business.
- You face (or your business is facing) an immediate threat of adverse
actions.
- You’ve tried repeatedly to contact the IRS but no one has responded to you, or the IRS hasn’t responded by the date
promised.
If you qualify for our help, we'll do everything we can to get your problem resolved. You'll be assigned to one advocate who will be with you at every turn. We have offices in every state, the District of Columbia, and Puerto Rico. Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. And our services are always free.
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- As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Our online tax toolkit at
www.TaxpayerAdvocate.irs.gov can help you understand these rights.
If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at
www.irs.gov/advocate. You can also call our tollfree number at 1-877-777-4778.
TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at
www.irs.gov/advocate.
Low Income Taxpayer Clinics
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. For more information and to find a clinic near you, see the LITC page at
www.irs.gov/advocate or
IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is also available by calling
1-800-829-3676 or at your local IRS office.
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Suggestions for Improving the IRS
Taxpayer Advocacy Panel
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| Have a suggestion for improving the IRS and do not know who to contact? The Taxpayer Advocacy Panel (TAP) is a diverse group of citizen volunteers who listen to taxpayers, identify taxpayers’ issues, and make suggestions for improving IRS service and customer satisfaction. The panel is demographically and geographically diverse, with at least one member from each state, the District of Columbia, and Puerto Rico. Contact TAP at
www.improveirs.org or 1-888-912-1227 (toll-free).
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taxmap/instr/i1040a-000.htm#TXMP66f4ff91taxmap/instr/i1040a-000.htm#TXMP7b827808For information about any additional changes to the 2011 tax law or any other developments affecting Form 1040A or its instructions, go to
www.irs.gov/form1040a.
File Form 1040A by April 17, 2012. The due date is April 17, instead of April 15, because April 15 is a Sunday and April 16 is the Emancipation Day holiday in the District of
Columbia.
taxmap/instr/i1040a-000.htm#TXMP104f236eThe AMT exemption amount has increased to $48,450 ($74,450 if married filing jointly or a qualifying widow(er); $37,225 if married filing
separately).
taxmap/instr/i1040a-000.htm#TXMP3d7aaaeeIf you converted or rolled over an amount to a Roth IRA in 2010 and did not elect to report the taxable amount on your 2010 return, you generally must report half of it on your 2011 return and the rest on your 2012 return. Report the amount that is taxable on your 2011 return on line 11b (for conversions from IRAs) or 12b (for rollovers from qualified retirement plans, other than from a designated Roth account). See the instructions for lines 11a and 11b and 12a and 12b.
taxmap/instr/i1040a-000.htm#TXMP7124fcf5
If you rolled over an amount from a 401(k) or 403(b) plan to a designated Roth
account in 2010 and did not elect to report the taxable amount on your 2010
return, you generally must report half of it on your 2011 return and the rest on
your 2012 return. See the instructions for lines 12a and 12b.
taxmap/instr/i1040a-000.htm#TXMP24c53567If you had foreign financial assets in 2011, you may have to file new Form 8938 with your return. Check
www.irs.gov/form8938 for details.
Note.(p6)
If you must file Form 8938 you cannot file Form 1040A. You must file Form
1040.
taxmap/instr/i1040a-000.htm#TXMP1071d0fdSchedule L is no longer in use. You do not need it to figure your 2011 standard deduction. Instead, see the instructions for line
24.
taxmap/instr/i1040a-000.htm#TXMP1cb33de4The making work pay credit has expired. You cannot claim it on your 2011 return. Schedule M is no longer in
use.
taxmap/instr/i1040a-000.htm#TXMP4c14ad0aIf you are filing a paper return, you may be mailing it to a different address this year because the IRS has changed the filing location for several areas. See
Where Do You File? at the end of these instructions.
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