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Publication 929
taxmap/pubs/p929-010.htm#en_us_publink1000203904

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Filled-in Qualified Dividends and Capital Gain Tax Worksheet #1

  • Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10)
1.Enter the amount from Form 1040A, line 271.48,900*   
2.Enter the amount from Form 1040A, line 9b2.337*     
3.Enter the amount from Form 1040A, line 103.225*     
4.Add lines 2 and 34.  562   
5.Subtract line 4 from line 1. If zero or less, enter -0-5.48,338   
6.Enter the smaller of:        
 • The amount on line 1, or        
 • $35,350 if single or married filing separately,         
   $70,700 if married filing jointly or qualifying widow(er),
   or
Right brace6.48,900*   
   $47,350 if head of household.         
7.Enter the smaller of line 5 or line 67.48,338   
8.Subtract line 7 from line 6. This amount is taxed at 0%8.  562    
9.Enter the smaller of line 1 or line 49. 562   
10.Enter the amount from line 810. 562   
11.Subtract line 10 from line 911. -0-   
12.Multiply line 11 by 15% (.15)12.-0- 
13.Figure the tax on the amount on line 5. Use the Tax Table on pages 79-96. Enter the tax here13.6,379 
14.Add lines 12 and 1314.6,379 
15.Figure the tax on the amount on line 1. Use the Tax Table on pages 79-96. Enter the tax here15.6,469 
16.Tax on all taxable income. Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16.6,379 
  
 *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 9 tax in the Form 8615 instructions.
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Filled-in Qualified Dividends and Capital Gain Tax Worksheet #2

  • Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10)
1.Enter the amount from Form 1040A, line 271.1,600*   
2.Enter the amount from Form 1040A, line 9b2.713*     
3.Enter the amount from Form 1040A, line 103.475*     
4.Add lines 2 and 34.1,188   
5.Subtract line 4 from line 1. If zero or less, enter -0-5. 412   
6.Enter the smaller of:        
 • The amount on line 1, or        
 • $35,350 if single or married filing separately,         
   $70,700 if married filing jointly or qualifying
   widow(er), or
Right brace6.1,600*   
   $47,350 if head of household.         
7.Enter the smaller of line 5 or line 67.412   
8.Subtract line 7 from line 6. This amount is taxed at 0%8.1,188   
9.Enter the smaller of line 1 or line 49.1,188   
10.Enter the amount from line 8 10.1,188   
11.Subtract line 10 from line 911.-0-   
12.Multiply line 11 by 15% (.15)12.-0- 
13.Figure the tax on the amount on line 5. Use the Tax Table on pages 79-96. Enter the tax here13.41* 
14.Add lines 12 and 1314.41 
15.Figure the tax on the amount on line 1. Use the Tax Table on pages 79-96. Enter the tax here15.161* 
16.Tax on all taxable income. Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16.41 
  
 *See the instructions under Using the Qualified Dividends and Capital Gain Tax Worksheet for line 15 tax in the Form 8615 instructions.
taxmap/pubs/p929-010.htm#en_us_publink1000203916

Filled-in Qualified Dividends and Capital Gain Tax Worksheet #3

  • Be sure you do not have to file Form 1040 (see the instructions for Form 1040A, line 10)
1.Enter the amount from Form 1040A, line 271.2,500   
2.Enter the amount from Form 1040A, line 9b2.1,050     
3.Enter the amount from Form 1040A, line 103.700     
4.Add lines 2 and 34.1,750   
5.Subtract line 4 from line 1. If zero or less, enter -0-5.750   
6.Enter the smaller of:        
 • The amount on line 1, or        
 • $35,350 if single or married filing separately,         
   $70,700 if married filing jointly or qualifying
   widow(er), or
Right brace6.2,500   
   $47,350 if head of household.         
7.Enter the smaller of line 5 or line 67.750   
8.Subtract line 7 from line 6. This amount is taxed at 0%8.1,750   
9.Enter the smaller of line 1 or line 49.1,750   
10.Enter the amount from line 8 10.1,750   
11.Subtract line 10 from line 911.-0-   
12.Multiply line 11 by 15% (.15)12.-0- 
13.Figure the tax on the amount on line 5. Use the Tax Table on pages 79-96. Enter the tax here13.76 
14.Add lines 12 and 1314.76 
15.Figure the tax on the amount on line 1. Use the Tax Table on pages 79-96. Enter the tax here15.251 
16.Tax on all taxable income. Enter the smaller of line 14 or line 15 here and on Form 1040A, line 28 16.76 
  

Glossary

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Adjusted gross income.(p32)
Gross income (defined later) minus adjustments to income (defined next).
Adjustments to income.(p32)
Deductions that are subtracted from gross income in figuring adjusted gross income. They include deductions for moving expenses, alimony paid, a penalty on early withdrawal of savings, and contributions to an individual retirement arrangement (IRA). Adjustments to income can be taken even if itemized deductions (defined later) are not claimed.
Alternative minimum tax.(p32)
A tax designed to collect at least a minimum amount of tax from taxpayers who benefit from the tax laws that give special treatment to certain kinds of income and allow deductions and credits for certain kinds of expenses.
Capital gain distribution.(p32)
An allocated amount paid to, or treated as paid to, a shareholder by a mutual fund, regulated investment company, or real estate investment trust from its net realized long-term capital gains. This amount is in addition to any ordinary dividend paid to the shareholder. You will receive a statement from the payer if this applies to you.
Dependent.(p32)
A person, other than the taxpayer or the taxpayer's spouse, for whom an exemption (defined later) can be claimed. To be your dependent, a person must be your qualifying child or qualifying relative (both defined later). For more information, see Exemptions for Dependents in Publication 501.
Earned income.(p32)
Salaries, wages, tips, professional fees, and other amounts received as pay for work actually done.
For purposes of determining a dependent's standard deduction, earned income also includes any part of a scholarship or fellowship grant that the dependent must include in his or her gross income.
For purposes of completing Form 8615, earned income also includes a taxable distribution from a qualified disability trust. It does not include investment income as defined earlier, under Line 1 (Investment Income).
Exemption.(p32)
An amount ($3,800 for 2012) that can be subtracted from income in figuring how much income will be taxed. Exemptions generally are allowed for the taxpayer, the taxpayer's spouse, and dependents.
Full-time student.(p32)
A full-time student is a child who during some part of each of any 5 calendar months of the year was enrolled as a full-time student at a school, or took a full-time on-farm training course given by a school or a state, county, or local government agency. A school includes a technical, trade, or mechanical school. It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet.
Gross income.(p32)
All income from all sources (other than tax-exempt income) that must be included on your tax return. Gross income is the total of your earned and unearned income.
For purposes of determining whether you must file a return, gross income includes gain from the sale of your main home (even if you can exclude part or all of it) and includes income earned outside the United States (even if you can exclude part or all of it).
Investment income.(p32)
See Unearned income, later, and Investment income defined, earlier, under Line 1 (Investment Income).
Itemized deductions.(p32)
Deductions allowed on Schedule A (Form 1040) for medical and dental expenses, taxes, home mortgage interest and investment interest, charitable contributions, casualty and theft losses, and miscellaneous deductions. They are subtracted from adjusted gross income in figuring taxable income. Itemized deductions cannot be claimed if the standard deduction is chosen.
Net capital gain.(p32)
The excess of net long-term capital gain over any net short-term capital loss. For 2012, this is the smaller of the gain on line 15 or the gain on line 16 of Schedule D (Form 1040). If Schedule D (Form 1040) is not required, net capital gain is the amount of capital gain distributions on Form 1040, line 13; Form 1040A, line 10; or Form 1040NR, line 14.
Net investment income.(p32)
The total of all investment income (other than tax-exempt income) reduced by the sum of:
  1. Any adjustments to income related to the investment income, plus
  2. The larger of:
    1. $950 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29 (or Schedule A (Form 1040NR), line 15), that are directly connected with producing the investment income, or
    2. $1,900.
Qualified dividends.(p32)
Dividends eligible for the lower tax rates that apply to a net capital gain. They are reported to you in box 1b of Form 1099-DIV. You report them on Form 1040 or Form 1040A, line 9b, or Form 1040NR, line 10b. For more information, see Publication 550.
Qualifying child.(p32)
To be your dependent (defined earlier), a person must be either your qualifying child or your qualifying relative (defined next). Generally, a person is your qualifying child if that person:
  • Is your child, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them,
  • Lived with you for more than half of the year,
  • Did not provide more than half of his or her own support for the year,
  • Was under age 19 at the end of the year and younger than you (or your spouse if filing jointly) (or was under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or was any age and permanently and totally disabled), and
  • Did not file a joint return with his or her spouse.
For details, see Exemptions for Dependents in Publication 501.
Qualifying relative.(p33)
To be your dependent (defined earlier), a person must be either your qualifying child (defined earlier) or your qualifying relative. Generally, a person is your qualifying relative if that person:
  • Lives with or is related to you,
  • Does not have $3,800 or more of gross (total) income,
  • Is supported (generally more than 50%) by you, and
  • Is neither your qualifying child nor the qualifying child of anyone else.
For details, see Exemptions for Dependents in Publication 501.
Standard deduction.(p33)
An amount that can be subtracted from adjusted gross income in figuring taxable income. The standard deduction is not used if itemized deductions are claimed.
Support.(p33)
All amounts spent to provide the child with food, lodging, clothing, education, medical and dental care, recreation, transportation, and similar necessities. To figure your child's support, count support provided by you, your child, and others. However, a scholarship received by your child is not considered support if your child is a full-time student. See Publication 501 for details.
Tax year.(p33)
The time period covered by a tax return. Usually this is January 1 to December 31, a calendar year, but taxpayers can elect a fiscal tax year with different beginning and ending dates.
Taxable income.(p33)
Gross income minus any adjustments to income, any allowable exemptions, and either itemized deductions or the standard deduction.
Unearned income.(p33)
Income other than earned income. This is investment-type income and includes interest, dividends, and capital gains. Distributions of interest, dividends, capital gains, and other unearned income from a trust are also unearned income to a beneficiary of the trust. However, for purposes of completing Form 8615, a taxable distribution from a qualified disability trust is considered earned income.
Unrecaptured section 1250 gain.(p33)
Generally, any part of your net capital gain from selling section 1250 property (real property) that is due to depreciation. For details, see Publication 550.
28% rate gain.(p33)
Gain from the sale of collectibles and, generally, the taxable part of your gain from the sale of qualified small business stock held more than 5 years. For details, see the instructions for Schedule D (Form 1040).
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How To Get Tax Help(p33)

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You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. By selecting the method that is best for you, you will have quick and easy access to tax help.
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Free help with your tax return.(p33)

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Free help in preparing your return is available nationwide from IRS-certified volunteers. The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income, elderly, disabled, and limited English proficient taxpayers. The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. To find the nearest VITA or TCE site, visit IRS.gov or call 1-800-906-9887 or 1-800-829-1040.
As part of the TCE program, AARP offers the Tax-Aide counseling program. To find the nearest AARP Tax-Aide site, visit AARP's website at www.aarp.org/money/taxaide or call 1-888-227-7669.
For more information on these programs, go to IRS.gov and enter "VITA" in the search box.
EIC
Internet. You can access the IRS website at IRS.gov 24 hours a day, 7 days a week to:
  • E-file your return. Find out about commercial tax preparation and e-file services available free to eligible taxpayers.
  • Check the status of your 2012 refund. Go to IRS.gov and click on Where’s My Refund. Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund.
  • Where's My Refund? has a new look this year! The tool will include a tracker that displays progress through three stages: (1) return received, (2) refund approved, and (3) refund sent. Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. So in a change from previous filing seasons, you won't get an estimated refund date right away. Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns.
  • You can obtain a free transcript online at IRS.gov by clicking on Order a Return or Account Transcript under "Tools." For a transcript by phone, call 1-800-908-9946 and follow the prompts in the recorded message. You will be prompted to provide your SSN or Individual Taxpayer Identification Number (ITIN), date of birth, street address and ZIP code.
  • Download forms, including talking tax forms, instructions, and publications.
  • Order IRS products.
  • Research your tax questions.
  • Search publications by topic or keyword.
  • Use the Internal Revenue Code, regulations, or other official guidance.
  • View Internal Revenue Bulletins (IRBs) published in the last few years.
  • Figure your withholding allowances using the IRS Withholding Calculator at www.irs.gov/individuals.
  • Determine if Form 6251 (Alternative Minimum Tax— Individuals), must be filed by using our Alternative Minimum Tax (AMT) Assistant available at IRS.gov by typing Alternative Minimum Tax Assistant in the search box.
  • Sign up to receive local and national tax news by email.
  • Get information on starting and operating a small business.
Phone
Phone. Many services are available by phone.
  • Ordering forms, instructions, and publications. Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions (limited to 5 years). You should receive your order within 10 days.
  • Asking tax questions. Call the IRS with your tax questions at 1-800-829-1040.
  • Solving problems. You can get face-to-face help solving tax problems most business days in IRS Taxpayer Assistance Centers (TAC). An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Call your local Taxpayer Assistance Center for an appointment. To find the number, go to www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
  • TTY/TDD equipment. If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. The TTY/TDD telephone number is for individuals who are deaf, hard of hearing, or have a speech disability. These individuals can also access the IRS through relay services such as the Federal Relay Service at www.gsa.gov/fedrelay.
  • TeleTax topics. Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics.
  • Checking the status of your 2012 refund. To check the status of your 2012 refund, call 1-800-829-1954 or 1-800-829-4477 (automated Where's My Refund? information 24 hours a day, 7 days a week). Information about your return will generally be available within 24 hours after the IRS receives your e-filed return, or 4 weeks after you mail your paper return. If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Have your 2012 tax return handy so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Where's My Refund? will provide an actual personalized refund date as soon as the IRS processes your tax return and approves your refund. Where's My Refund? includes information for the most recent return filed in the current year and does not include information about amended returns.
Evaluating the quality of our telephone services. To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. One method is for a second IRS representative to listen in on or record random telephone calls. Another is to ask some callers to complete a short survey at the end of the call.
Walk In
Walk-in. Some products and services are available on a walk-in basis.
  • Products. You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes.
  • Services. You can walk in to your local TAC most business days for personal, face-to-face tax help. An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. No appointment is necessary—just walk in. Before visiting, check www.irs.gov/localcontacts for hours of operation and services provided. If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested by calling your local TAC. You can leave a message and a representative will call you back within 2 business days. All other issues will be handled without an appointment. To call your local TAC, go to
    www.irs.gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service.
Due date
Mail. You can send your order for forms, instructions, and publications to the address below. You should receive a response within 10 days after your request is received.


Internal Revenue Service
1201 N. Mitsubishi Motorway
Bloomington, IL 61705-6613


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Taxpayer Advocate Service.(p35)

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The Taxpayer Advocate Service (TAS) is your voice at the IRS. Its job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. TAS offers 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:
If you qualify for help, they will do everything they can to get your problem resolved. You will be assigned to one advocate who will be with you at every turn. TAS has offices in every state, the District of Columbia, and Puerto Rico. Although TAS is independent within the IRS, their advocates know how to work with the IRS to get your problems resolved. And its services are always free.
As a taxpayer, you have rights that the IRS must abide by in its dealings with you. The TAS 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 the toll-free number at 1-877-777-4778. Deaf and hard of hearing individuals who have access to TTY/TDD equipment can call 1-800-829-4059. These individuals can also access the IRS through relay services such as the Federal Relay Service at www.gsa.gov/fedrelay.
TAS also handles large-scale or systemic problems that affect many taxpayers. If you know of one of these broad issues, please report it through the Systemic Advocacy Management System at www.irs.gov/advocate.
taxmap/pubs/p929-010.htm#en_us_201208_publink1000192224
Low Income Taxpayer Clinics (LITCs).(p35)
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 on www.irs.gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. This publication is also available by calling 1-800-TAX-FORM (1-800-829-3676) or at your local IRS office.
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Free tax services.(p35)

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Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Learn about free tax information from the IRS, including publications, services, and education and assistance programs. The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. The majority of the information and services listed in this publication are available to you free of charge. If there is a fee associated with a resource or service, it is listed in the publication.
Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities.
EIC
DVD for tax products. You can order Publication 1796, IRS Tax Products DVD, and obtain:
  • Current-year forms, instructions, and publications.
  • Prior-year forms, instructions, and publications.
  • Tax Map: an electronic research tool and finding aid.
  • Tax law frequently asked questions.
  • Tax Topics from the IRS telephone response system.
  • Internal Revenue Code—Title 26 of the U.S. Code.
  • Links to other Internet-based tax research materials.
  • Fill-in, print, and save features for most tax forms.
  • Internal Revenue Bulletins.
  • Toll-free and email technical support.
  • Two releases during the year.
    – The first release will ship the beginning of January 2013.
    – The final release will ship the beginning of March 2013.
Purchase the DVD from National Technical Information Service (NTIS) at www.irs.gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee).