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About Tax Map

IRS.gov Website
Current Year Tax Map
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1040A

2012
  Instructions
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The Taxpayer Advocate Service Is Here To Help You

What is the Taxpayer Advocate Service?
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.

What can TAS do for you?
We can offer you free help with IRS problems that you can’t resolve on your own. We know the tax process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can’t resolve your tax problem 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 action.
  • You’ve tried repeatedly to contact the IRS but no one has responded, or the IRS hasn’t responded by the date promised.

If you qualify for our help, you'll be assigned to one advocate who’ll be with you at every turn and will do everything possible to resolve your problem.

How can you reach us?
If you think TAS can 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 us toll-free at 1-877-777-4778.

How else does TAS help taxpayers?
TAS also works to resolve large-scale, 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 Help Taxpayers
Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Some 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 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, read the LITC page on www.irs.gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. You can also get this publication at your local IRS office or by calling 1-800-829-3676.
 
Suggestions for Improving the IRS

Taxpayer Advocacy Panel
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).
 
The IRS Mission
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.
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Electronic Filing (e-file) Text DescriptionElectronic Filing (e-file)   
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What's New(p5)

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For information about any additional changes to the 2012 tax law or any other developments affecting Form 1040A or its instructions, go to www.irs.gov/form1040a.
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Tax benefits extended.(p5)
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Several temporary tax benefits have been extended through 2013, including the following.
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Standard mileage rates.(p5)
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The 2012 rate for business use of your vehicle remains 551/2 cents a mile. The 2012 rate for use of your vehicle to get medical care or to move is decreased to 23 cents a mile.
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Roth IRAs.(p5)
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If 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 should have reported half of it on your 2011 return. Report the rest on your 2012 return. Report the amount that is taxable on your 2012 return on line 11b (for conversions from IRAs) or 12b (for rollovers from qualified retirement plans). See the instructions for lines 11a and 11b and lines 12a and 12b.
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Designated Roth accounts.(p5)
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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 should have reported half of it on your 2011 return. Report the rest on your 2012 return. See the instructions for lines 12a and 12b.
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Schedule 8812.(p5)
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Use Schedule 8812 (Form 1040A or 1040) to figure your additional child tax credit for 2012. Schedule 8812 is new for 2012. Form 8812 is no longer in use. See the instructions for line 39.
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Identity Protection Personal Identification Number (IP PIN).(p5)
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If we sent you an IP PIN, see Identity Protection PIN after the instructions for line 46 to find out how to use it.
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Mailing your return.(p5)
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If 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.