Publication 1436 (Rev. 10-2012) - Internal Revenue Service

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Form 8863 (2012) Page 2 Name(s) shown on return Your social security number Sara Phlox 400 00 1039 ▲! CAUTION Complete Part III for each student for whom you are claiming either the American opportunity credit or lifetime learning credit. Use additional copies of Page 2 as needed for each student. DRAFT AS OF August 8, 2012 Part III Student and Educational Institution Information See instructions. 20 Student name (as shown on page 1 of your tax return) 21 Student social security number (as shown on page 1 of your tax return) Sara Phlox 22 Educational institution information (see instructions) a. Name of first educational institution Port David University (1) Address. Number and street (or P.O. box). City, town or post office, state, and ZIP code. If a foreign address, see instructions. 1234 University Pkwy Tiptop, VA 24660 b. Name of second educational institution (if any) (1) Address. Number and street (or P.O. box). City, town or post office, state, and ZIP code. If a foreign address, see instructions. DO NOT FILE (2) Did the student receive Form 1098-T from this institution for 2012? Yes ✔ No (2) Did the student receive Form 1098-T from this institution for 2012? Yes No (3) Did the student receive Form 1098-T (3) Did the student receive Form 1098-T from this institution for 2011 with Box Yes ✔ No from this institution for 2011 with Box 2 Yes No 2 filled in and Box 7 checked? filled in and Box 7 checked? If you checked “No” in both (2) and (3), skip (4). If you checked “No” in both (2) and (3), skip (4). (4) If you checked “Yes” in (2) or (3), enter the institution's (4) If you checked “Yes” in (2) or (3), enter the institution's federal identification number (from Form 1098-T). federal identification number (from Form 1098-T). – – 23 Has the Hope Scholarship Credit or American opportunity credit been claimed for this student for any 4 prior tax years? 24 Was the student enrolled at least half-time for at least one academic period that began in 2012 at an eligible educational institution in a program leading towards a postsecondary degree, certificate, or other recognized postsecondary educational credential? (see instructions) 25 Did the student complete the first 4 years of post-secondary education before 2012? 26 Was the student convicted, before the end of 2012, of a felony for possession or distribution of a controlled substance? 400 00 1039 Yes — Stop! Go to line 31 for this student. No — Go to line 24. Yes — Go to line 25. No — Stop! Go to line 31 for this student. Yes — Stop! Go to line 31 for this student. Yes — Stop! Go to line 31 for this student. No — Go to line 26. No — See Tip below and complete either lines 27-30 or line 31 for this student. TIP When you figure your taxes, you may want to compare the American opportunity credit and lifetime learning credits, and choose the credit for each student that gives you the lower tax liability. You cannot take the American opportunity credit and the lifetime learning credit for the same student in the same year. If you complete lines 27 through 30 for this student, do not complete line 31. 27 American Opportunity Credit Adjusted qualified education expenses (see instructions). Do not enter more than $4,000 . . . . 27 28 Subtract $2,000 from line 27. If zero or less enter -0- . . . . . . . . . . . . . . . . . 28 29 Multiply line 28 by 25% (.25) . . . . . . . . . . . . . . . . . . . . . . . . . 29 30 If line 28 is zero, enter the amount from line 27. Otherwise, add $2,000 to the amount on line 29 and enter the result. Skip line 31. Include the total of all amounts from all Parts III, line 30 on Part I, line 1 Lifetime Learning Credit . 30 31 Adjusted qualified education expenses (see instructions). Include the total of all amounts from all Parts III, line 31, on Part II, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . 31 Form 8863 (2012) 26 ✔ ✔ ✔ ✔
Version A, Cycle 3 Form 8880 Department of the Treasury Internal Revenue Service Credit for Qualified Retirement Savings Contributions ▶ Attach to Form 1040, Form 1040A, or Form 1040NR. ▶ Information about Form 8880 and its instructions is at www.irs.gov/form8880. OMB No. 1545-0074 2012 Attachment Sequence No. 54 Name(s) shown on return Your social security number Sara Phlox 400-00-1039 ▲! CAUTION You cannot take this credit if either of the following applies. • The amount on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37 is more than $28,750 ($43,125 if head of household; $57,500 if married filing jointly). • The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1995, (b) is claimed as a dependent on someone else’s 2012 tax return, or (c) was a student (see instructions). (a) You (b) Your spouse 1 Traditional and Roth IRA contributions for 2012. Do not include rollover contributions . . . . . . . . . . . . . . . . . . . . 1 2 Elective deferrals to a 401(k) or other qualified employer plan, voluntary employee contributions, and 501(c)(18)(D) plan contributions for 2012 (see instructions) . . . . . . . . . . . . . . . . . . 2 3 Add lines 1 and 2 . . . . . . . . . . . . . . . . . . 3 4 Certain distributions received after 2009 and before the due date (including extensions) of your 2012 tax return (see instructions). If married filing jointly, include both spouses’ amounts in both columns. See instructions for an exception . . . . . . . . . . . . . 4 For Testing Purposes 5 Subtract line 4 from line 3. If zero or less, enter -0- . . . . . . . 5 7 Add the amounts on line 6. If zero, stop; you cannot take this credit . . . . . . . . . . 7 8 9 Enter the amount from Form 1040, line 38*; Form Only 1040A, line 22; or Form 1040NR, line 37 . . . . . . . . . . . . . . . . . 8 Enter the applicable decimal amount shown below: If line 8 is— DRAFT AS OF 6 In each column, enter the smaller of line 5 or $2,000 . . . . . . 6 And your filing status is— Over— But not over— Married Head of filing jointly household Enter on line 9— Single, Married filing separately, or Qualifying widow(er) --- $17,250 .5 .5 .5 $17,250 $18,750 .5 .5 .2 $18,750 $25,875 .5 .5 .1 $25,875 $28,125 .5 .2 .1 July 30, 2012 $28,125 $28,750 .5 .1 .1 $28,750 $34,500 .5 .1 .0 $34,500 $37,500 .2 .1 .0 $37,500 $43,125 .1 .1 .0 $43,125 $57,500 .1 .0 .0 $57,500 --- .0 .0 .0 Note: If line 9 is zero, stop; you cannot take this credit. 10 Multiply line 7 by line 9 . . . . . . . . . . . . . . . . . . . . . . . . . 10 11 Enter the amount from Form 1040, line 46; Form 1040A, line 28; or Form 1040NR, line 44 . . . . . . . . . . . . . . . . . 11 12 1040 filers: 1040A filers: Enter the total of your credits from lines 47 through 49, } and Schedule R, line 22. Enter the total of your credits from lines 29 through 31. 1040NR filers: Enter the total of your credits from lines 45 and 46. 12 13 Subtract line 12 from line 11. If zero, stop; you cannot take this credit . . . . . . . . . . 13 14 Credit for qualified retirement savings contributions. Enter the smaller of line 10 or line 13 here and on Form 1040, line 50; Form 1040A, line 32; or Form 1040NR, line 47 . . . . . . . 14 9 X . *See Pub. 590 for the amount to enter if you are filing Form 2555, 2555-EZ, or 4563 or you are excluding income from Puerto Rico. For Paperwork Reduction Act Notice, see your tax return instructions. Cat. No. 33394D Form 8880 (2012) 27 1200 0 0
Page 1 and 2: Procedures Test Package for the for
Page 3 and 4: INTRODUCTION…………………
Page 5 and 6: INTRODUCTION This Publication will
Page 7 and 8: Test Process Are there Differences
Page 9 and 10: WHO MUST TEST? The Submission Proce
Page 11 and 12: SOFTWARE DEVELOPER ACCEPTANCE PROCE
Page 13 and 14: The IRS will only accept these SSNs
Page 15 and 16: Form 1040 Department of the Treasur
Page 17 and 18: Employer identification number (EIN
Page 19 and 20: SCHEDULE B (Form 1040A or 1040) Dep
Page 21 and 22: Form Department of the Treasury—I
Page 25 and 26: Form 2441 (2012) Part III Dependent
Page 27 and 28: SCHEDULE 8812 (Form 1040A or 1040)
Page 29: Form 8863 Department of the Treasur
Page 35 and 36: Enclose, but do not attach, any pay
Page 37 and 38: Tax Year 2012 Assurance Testing Sys
Page 39 and 40: Forms and schedules that may be fil
Page 41 and 42: WHAT IS TESTED? The test package fo
Page 43 and 44: PRACTIONER PIN Taxpayers using an E
Page 45 and 46: SOCIAL SECURITY RANGE FOR STATE RET
Page 53 and 54: Form 2555 (2012) Page 3 Part V All
Page 57 and 58: Version A, Cycle 5 Form 1040 For (2
Page 59 and 60: Form 8938 (November 2012) Departmen
Page 61 and 62: ATS Test Scenario 3 Taxpayer: Sam a
Page 65 and 66: Version A, Cycle 5 Form 1040 For (2
Page 67 and 68: SCHEDULE C (Form 1040) Profit or Lo
Page 69 and 70: SCHEDULE EIC (Form 1040A or 1040) D
Page 71 and 72: Form 8862 (Rev. December 2012) Depa
Page 75 and 76: Version A, Cycle 1 Form 8867 (2012)
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CORRECTED (if checked) PAYER’S na
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Version A, Cycle 2 Schedule E (Form
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SCHEDULE J (Form 1040) Department o
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DRAFT AS OF 9 Chemicals. . . . . .
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ATS Test Scenario 05 Taxpayer: Zeus
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Version A, Cycle 5 Form 1040 For (2
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Version A, Cycle 2 SCHEDULE A (Form
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Part III Complete this DRAFT part t
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Form 6198 At-Risk Limitations OMB N
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DRAFT AS OF 5 Meals and entertainme
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Form 1040 Department of the Treasur
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Employer identification number (EIN
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Form 1040 Department of the Treasur
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ATS/PATS Test Scenario 8 Taxpayer:
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Version A, Cycle 5 Form 1040 For (2
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Version A, Cycle 5 Form 1040A (2012
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Form 2441 Child and Dependent Care
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SCHEDULE EIC (Form 1040A or 1040) D
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Version B, Cycle 6 Schedule 8812 (F
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Form 8863 (2012) Page 2 Name(s) sho
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ATS Test Scenario 11 Taxpayer: Edga
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Section A—Farm Income—Cash Meth
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DRAFT AS OF b Multiply line 5a by 9
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ATS Test Scenario 12 Taxpayer: Susa
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ATS Test Scenario 13 Taxpayer: Apri
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Form 9465 ATS Test Scenario 14 Taxp
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ATS Test Scenario 15 Taxpayer: Lind
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Test Scenario 16 Taxpayer: Joann Bi
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Form 56 (Rev. 12-2011) Page 2 Part
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Publication 1436 (Rev. 10-2012) - Internal Revenue Service

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