taxmap/instr/i1040gi-000.htm#en_us_publink1000274480taxmap/instr/i1040gi-000.htm#TXMP1c7d7b4fThe Taxpayer Advocate Service Is Here To Help You
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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.
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| 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.
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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).
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| 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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taxmap/instr/i1040gi-000.htm#en_us_publink_24811vd0e397For information about any additional changes to the 2012 tax law or any other developments affecting Form 1040 or its instructions, go to
www.irs.gov/form1040.
Several temporary tax benefits have been extended through 2013, including the
following.
- Deduction for educator expenses in figuring adjusted gross income (line
23).
- Tuition and fees deduction (line 34).
- Credit for nonbusiness energy property (line 52).
- Election to deduct state and local sales taxes instead of state and local income taxes (Schedule
A).
- Deduction for mortgage insurance premiums (Schedule A).
- Exclusion from income of qualified charitable distributions (see the instructions for lines 15a and
15b).
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.
taxmap/instr/i1040gi-000.htm#en_us_publink_24811vd0e496If 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 15b (for conversions from IRAs) or 16b (for rollovers from qualified retirement plans). See the instructions for lines 15a and 15b and lines 16a and
16b.
taxmap/instr/i1040gi-000.htm#en_us_publink_24811vd0e506If 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 16a and
16b.
taxmap/instr/i1040gi-000.htm#en_us_publink1000289306Use 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
65.
taxmap/instr/i1040gi-000.htm#en_us_publink1000287435If we sent you an IP PIN, see
Identity Protection PIN after the instructions for line 77 to find out how to use it.
taxmap/instr/i1040gi-000.htm#en_us_publink_24811vd0e546The first-time homebuyer credit has expired. You cannot claim it on your 2012 return. That is why line 67 is shown as
Reserved.
The District of Columbia first-time homebuyer credit cannot be claimed for homes bought after
2011.
The adoption credit stopped being refundable at the end of 2011. That is why line 71, box b, is shown as
Reserved.
You can claim the adoption credit on line 53. See the instructions for line 53.
taxmap/instr/i1040gi-000.htm#en_us_publink_24811vd0e564If 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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