Refund Delay Answers
For people who have a delay in your tax refund because of the 02/14 holdover?
Q. I am affected and yet again I check my status this morning and it is unchanged. I think the IRS will not start actually processing the delayed returns until after April 18th. Since this is the deadline this year for tax returns this would give them the opportunity to catch up as they will not have any more returns coming in. Which means most of us will not get our refunds until the first half of May. Do you think this will be the case?
Asked by gambit020480 - Wed Mar 23 09:27:50 2011 - United States - 4 Answers - Comments
A. Do you have form 5405? First time home buyer credit? This is the 1st year we have to start paying back the FTHBC. Our return was held till 2/14/11. The WMR said we "should" receive it by March 1, 2011 unless there is processing delays or we owe other taxes. On 3/2/11 we got the processing delays & code 1301. March 18, 2011 it updated to we "should" receive by 3/29/11 which is a Tuesday. This morning I checked it for any updates and it could find our return it gave me reference # 8002. So I called the irs and the agent gave me a firm DD for Friday. It's just a slow and long process.
Answered by BLT - Wed Mar 23 10:09:25 2011
Q. I am affected and yet again I check my status this morning and it is unchanged. I think the IRS will not start actually processing the delayed returns until after April 18th. Since this is the deadline this year for tax returns this would give them the opportunity to catch up as they will not have any more returns coming in. Which means most of us will not get our refunds until the first half of May. Do you think this will be the case?
Asked by gambit020480 - Wed Mar 23 09:27:50 2011 - United States - 4 Answers - Comments
A. Do you have form 5405? First time home buyer credit? This is the 1st year we have to start paying back the FTHBC. Our return was held till 2/14/11. The WMR said we "should" receive it by March 1, 2011 unless there is processing delays or we owe other taxes. On 3/2/11 we got the processing delays & code 1301. March 18, 2011 it updated to we "should" receive by 3/29/11 which is a Tuesday. This morning I checked it for any updates and it could find our return it gave me reference # 8002. So I called the irs and the agent gave me a firm DD for Friday. It's just a slow and long process.
Answered by BLT - Wed Mar 23 10:09:25 2011
Tax refund delay with code 1121. Has anyone received their money?
Q. I have been waiting since February. Has anyone with the same code received their refund?
Asked by Miss Frederique - Thu Jun 26 14:52:33 2008 - Other - Taxes - 1 Answers - Comments
A. Your best bet is to call them and find out what the code means. Then ask them where your refund is
Answered by lcsm11@verizon.net - Thu Jun 26 19:38:09 2008
Q. I have been waiting since February. Has anyone with the same code received their refund?
Asked by Miss Frederique - Thu Jun 26 14:52:33 2008 - Other - Taxes - 1 Answers - Comments
A. Your best bet is to call them and find out what the code means. Then ask them where your refund is
Answered by lcsm11@verizon.net - Thu Jun 26 19:38:09 2008
How long is the delay of refund if chose dd, live in GA and owe IL state tax?
Q. I want them to take it but IDR says they will not because I live in GA, it is under 100.00, no big deal. Didnt even know I owed them, have moved over 6 years ago. How long will the delay be or will there be one. federal refund that is
Asked by Mz Reed - Thu Jan 21 11:27:24 2010 - United States - 1 Answers - Comments
A. never heard of one state even knowing if you had a refund coming from another state or caring - probably won't delay anything you better pay it or sooner or later they might eventually garnish your wages and interest and penalty will keep increasing
Answered by Zarg222 - Thu Jan 21 11:32:40 2010
Q. I want them to take it but IDR says they will not because I live in GA, it is under 100.00, no big deal. Didnt even know I owed them, have moved over 6 years ago. How long will the delay be or will there be one. federal refund that is
Asked by Mz Reed - Thu Jan 21 11:27:24 2010 - United States - 1 Answers - Comments
A. never heard of one state even knowing if you had a refund coming from another state or caring - probably won't delay anything you better pay it or sooner or later they might eventually garnish your wages and interest and penalty will keep increasing
Answered by Zarg222 - Thu Jan 21 11:32:40 2010
Would ammending your taxes delay your refund?
Q. I should have had it DD by today. My bank says they don't have anything. I owed $15 from my ammendment, and they cleared the check 4/17/08. WTH??? I got that letter before hand.
Asked by Therapist - Fri May 2 10:45:07 2008 - United States - 3 Answers - Comments
A. Every 1040X is different. The changes cause many people to owe more in tax...and while you paid the tax, many people don't. Consequently, the IRS flags your account as pending until the 1040X is fully processed (8-12 weeks from when you submitted it) and will not release any refund until then. Historically, 1040X refunds have been by check. The rebate logic is a grand experiment so it might be direct deposited even 3 months from now.
Answered by a tax lady - Fri May 2 12:05:43 2008
Q. I should have had it DD by today. My bank says they don't have anything. I owed $15 from my ammendment, and they cleared the check 4/17/08. WTH??? I got that letter before hand.
Asked by Therapist - Fri May 2 10:45:07 2008 - United States - 3 Answers - Comments
A. Every 1040X is different. The changes cause many people to owe more in tax...and while you paid the tax, many people don't. Consequently, the IRS flags your account as pending until the 1040X is fully processed (8-12 weeks from when you submitted it) and will not release any refund until then. Historically, 1040X refunds have been by check. The rebate logic is a grand experiment so it might be direct deposited even 3 months from now.
Answered by a tax lady - Fri May 2 12:05:43 2008
If I claim the hope credit will it delay My tax refund due to the AMT?
Q. I know that if u claim tuition deduction you cannot file until Feburary, if u just claim the Hope credit does that also delay ur return or no?
Asked by Kristine R - Thu Jan 17 17:49:56 2008 - United States - 1 Answers - Comments
A. Hope is filed on form 8863, form 8863 is delayed until mid-February. The tuition deduction probably isn't affected, but Hope is usuall a better deal.
Answered by a tax lady - Fri Jan 18 02:08:55 2008
Q. I know that if u claim tuition deduction you cannot file until Feburary, if u just claim the Hope credit does that also delay ur return or no?
Asked by Kristine R - Thu Jan 17 17:49:56 2008 - United States - 1 Answers - Comments
A. Hope is filed on form 8863, form 8863 is delayed until mid-February. The tuition deduction probably isn't affected, but Hope is usuall a better deal.
Answered by a tax lady - Fri Jan 18 02:08:55 2008
Will me itemized deductions delay my refund?
Q. I itemize my deductions but I do not claim any of the specific deductions/credits listed on the IRS website as being the ones that will delay refunds. Is just itemizing enough to delay my refund?
Asked by Liz - Mon Jan 31 10:10:38 2011 - United States - 3 Answers - Comments
A. The IRS won't process those returns until February 14. _
Answered by Bob F - Mon Jan 31 10:40:40 2011
Q. I itemize my deductions but I do not claim any of the specific deductions/credits listed on the IRS website as being the ones that will delay refunds. Is just itemizing enough to delay my refund?
Asked by Liz - Mon Jan 31 10:10:38 2011 - United States - 3 Answers - Comments
A. The IRS won't process those returns until February 14. _
Answered by Bob F - Mon Jan 31 10:40:40 2011
How long will an offset delay my tax refund?
Q. Orginally my tex refund was set to direct deposit sometime around 2/17, but now when I check the IRS website it is saying that it will be delayed. I called the IRS and was told that there is an offset due to my husband owing from a previous year (married filing jointly) and that it is scheduled to come out on 2/23. I was told that I should expect my refund a few weeks after that. This doesn't really give me a clear frame of time.
Asked by Kris - Mon Feb 16 12:10:55 2009 - United States - 1 Answers - Comments
A. No it doesn't give you a clear time froma but you should try the IRS website and it will tell you when to expect your return.
Answered by fastact tax and accounting - Mon Feb 16 12:17:52 2009
Q. Orginally my tex refund was set to direct deposit sometime around 2/17, but now when I check the IRS website it is saying that it will be delayed. I called the IRS and was told that there is an offset due to my husband owing from a previous year (married filing jointly) and that it is scheduled to come out on 2/23. I was told that I should expect my refund a few weeks after that. This doesn't really give me a clear frame of time.
Asked by Kris - Mon Feb 16 12:10:55 2009 - United States - 1 Answers - Comments
A. No it doesn't give you a clear time froma but you should try the IRS website and it will tell you when to expect your return.
Answered by fastact tax and accounting - Mon Feb 16 12:17:52 2009
How long will the IRS delay my 2007 refund now that they have my late filed 2006?
Q.
Asked by k_tosell - Mon Feb 25 10:48:21 2008 - United States - 2 Answers - Comments
A. As long as you don't owe any back taxes you should get your 2007 refund check without too much delay. When I first got married my husband had to do taxes for the previous 5 years before we were able to get any refunds I did all of them at the same time including the current year we were in and I got all of my refunds around the same time, because you have something like 2 years (maybe more I can't remember) to file and get a refund so if you are expecting a refund from your 2006 and 2007 you should get both refunds around the same time give or take a day or two.
Answered by st8outswindsor - Mon Feb 25 11:17:29 2008
Q.
Asked by k_tosell - Mon Feb 25 10:48:21 2008 - United States - 2 Answers - Comments
A. As long as you don't owe any back taxes you should get your 2007 refund check without too much delay. When I first got married my husband had to do taxes for the previous 5 years before we were able to get any refunds I did all of them at the same time including the current year we were in and I got all of my refunds around the same time, because you have something like 2 years (maybe more I can't remember) to file and get a refund so if you are expecting a refund from your 2006 and 2007 you should get both refunds around the same time give or take a day or two.
Answered by st8outswindsor - Mon Feb 25 11:17:29 2008
Anyone else getting a delay message for IRS tax refund?
Q. what is going on now i check this am and it said due to processing delays my refund is getting pushed from jan 30th to feb 24th??? what is that all about. i efiled on 1/19/09. Anyone else having same issue?
Asked by brandonneary - Thu Jan 29 09:35:27 2009 - United States - 11 Answers - Comments
A. It's the same glitch that we were all having yesterday. Check with your bank tomorrow morning. They should be able to tell you if it is at least pending. Mine is pending right now. Hope that helps. :)
Answered by Happy Mommy of Two - Thu Jan 29 09:40:44 2009
Q. what is going on now i check this am and it said due to processing delays my refund is getting pushed from jan 30th to feb 24th??? what is that all about. i efiled on 1/19/09. Anyone else having same issue?
Asked by brandonneary - Thu Jan 29 09:35:27 2009 - United States - 11 Answers - Comments
A. It's the same glitch that we were all having yesterday. Check with your bank tomorrow morning. They should be able to tell you if it is at least pending. Mine is pending right now. Hope that helps. :)
Answered by Happy Mommy of Two - Thu Jan 29 09:40:44 2009
Will an offset for overpayment of foodstamps delay my federal tax refund and for how long?
Q. I file my taxes on the 15th and suppose to get my refund on the 29th. I have an offset for overpayment of foodstamps. How long will it take for the FMS to take my refund and refund me the money that I have left? Will it be the same day? Some One help?
Asked by slimfireandrea1 - Sun Jan 24 18:31:16 2010 - United States - 1 Answers - Comments
A. Last year i had 375 taken out of my refund for money I owed my state. I was scheduled to receive my refund on the IRS's first day ( i think it was the 30th) and I still got it that day..even with the offset..I think they take the money BEFORE that friday
Answered by Amy W - Sun Jan 24 18:39:54 2010
Q. I file my taxes on the 15th and suppose to get my refund on the 29th. I have an offset for overpayment of foodstamps. How long will it take for the FMS to take my refund and refund me the money that I have left? Will it be the same day? Some One help?
Asked by slimfireandrea1 - Sun Jan 24 18:31:16 2010 - United States - 1 Answers - Comments
A. Last year i had 375 taken out of my refund for money I owed my state. I was scheduled to receive my refund on the IRS's first day ( i think it was the 30th) and I still got it that day..even with the offset..I think they take the money BEFORE that friday
Answered by Amy W - Sun Jan 24 18:39:54 2010
Has anyone experienced a delay with tax refund that was supposed to be direct deposited by irs on 04/25/08?
Q. I recieved a notice from the IRS that my refund was suppoesd to be refunded yesturday. However the funds are not posted to my account. One of my co-workers experienced the same thing. Just wondering if there was a problem with this date for deposit
Asked by 103179 - Sat Apr 26 15:28:30 2008 - United States - 1 Answers - Comments
A. You asked this question an hour ago and the answer hasn't changed since then. Please don't post the same question multiple times. When the money shows up in your account depends upon how your bank processes ACH transactions. Some banks process them in real time around the clock. In that case the money would turn up in your account within a few hours of the IRS sending it, though many banks won't make it available to you until the beginning of the next banking day. Other banks batch-process all transactions at the end of the banking day. If your deposit was sent with the Thursday transmittals from the IRS, your bank would not process it until Friday evening. The money would not be available to you in your account until the beginning of the… [cont.]
Answered by Bostonian In MO - Sat Apr 26 15:41:34 2008
Q. I recieved a notice from the IRS that my refund was suppoesd to be refunded yesturday. However the funds are not posted to my account. One of my co-workers experienced the same thing. Just wondering if there was a problem with this date for deposit
Asked by 103179 - Sat Apr 26 15:28:30 2008 - United States - 1 Answers - Comments
A. You asked this question an hour ago and the answer hasn't changed since then. Please don't post the same question multiple times. When the money shows up in your account depends upon how your bank processes ACH transactions. Some banks process them in real time around the clock. In that case the money would turn up in your account within a few hours of the IRS sending it, though many banks won't make it available to you until the beginning of the next banking day. Other banks batch-process all transactions at the end of the banking day. If your deposit was sent with the Thursday transmittals from the IRS, your bank would not process it until Friday evening. The money would not be available to you in your account until the beginning of the… [cont.]
Answered by Bostonian In MO - Sat Apr 26 15:41:34 2008
How long will this delay our refund?
Q. IRS says we owe back taxes of $500 so our refund is being delayed. It was scheduled to be direct deposited January 30th. How much longer will this delay our refund? We are getting back way more than the $500.
Asked by Chrystal M - Sun Feb 22 16:26:26 2009 - United States - 2 Answers - Comments
A. Dear C: Call 800-304-3107 and see if the offset line still has you on it's list of people being offset. The offset process is normally quick so there maybe another issue. Try 800-829-1040 and speak to an agent. This advice was prepared based on our understanding of the tax law in effect at the time it was written as it applies to the facts that you provided. Click on my profile to read more. Errol Quinn Enrolled Agent Master Tax Advisor
Answered by hrblockerrolquinn - Sun Feb 22 18:18:37 2009
Q. IRS says we owe back taxes of $500 so our refund is being delayed. It was scheduled to be direct deposited January 30th. How much longer will this delay our refund? We are getting back way more than the $500.
Asked by Chrystal M - Sun Feb 22 16:26:26 2009 - United States - 2 Answers - Comments
A. Dear C: Call 800-304-3107 and see if the offset line still has you on it's list of people being offset. The offset process is normally quick so there maybe another issue. Try 800-829-1040 and speak to an agent. This advice was prepared based on our understanding of the tax law in effect at the time it was written as it applies to the facts that you provided. Click on my profile to read more. Errol Quinn Enrolled Agent Master Tax Advisor
Answered by hrblockerrolquinn - Sun Feb 22 18:18:37 2009
If the IRS takes back taxes out of your current return how long will that delay my refund?
Q. I owe federal and state taxes from last year and my CPA said the IRS would take that money out of this years tax return, which is fine. My question is how long will that delay me getting whatever refund is left over? I usually get my check within about a week of filing. Thanks.
Asked by Kristy Lynn - Fri Feb 5 10:58:12 2010 - United States - Answers - Comments
A. Your accountant will be able to include that in your tax calculations for 2009. Line 59 of your 1040 form allows for the addition of the "Additional other taxes worksheet" which can include back taxes from tax year 2008.
Answered by Gary D - Fri Feb 5 11:07:18 2010
Q. I owe federal and state taxes from last year and my CPA said the IRS would take that money out of this years tax return, which is fine. My question is how long will that delay me getting whatever refund is left over? I usually get my check within about a week of filing. Thanks.
Asked by Kristy Lynn - Fri Feb 5 10:58:12 2010 - United States - Answers - Comments
A. Your accountant will be able to include that in your tax calculations for 2009. Line 59 of your 1040 form allows for the addition of the "Additional other taxes worksheet" which can include back taxes from tax year 2008.
Answered by Gary D - Fri Feb 5 11:07:18 2010
Tax Refund Delay due to delayed processing?
Q. I filed on 1/14 and my return was accepted. Up until yesterday I had a refund date of Feb 2. Now when i checked back last night it said there is a delay in processing and my refund won't be released till around 2/23. I was just wondering if anyone else recieved this message and if so did they contact IRS and find out whats going on.
Asked by twotallmika - Thu Jan 28 18:19:56 2010 - United States - 3 Answers - Comments
A. Happens to lots of folks. There are literally thousands of reasons that the processing of your return could be delayed and without looking at a copy of the return as filed it would be impossible to speculate as to what it might be. If the IRS has any questions they will be in touch by mail in a few weeks and will tell you what they need to get your return back into the processing queue. Calling the IRS to see what the status is would be a waste of time until they have had it for at least 30 to 45 days.
Answered by Bash Limpbutt's Oozing Cyst c - Thu Jan 28 18:35:51 2010
Q. I filed on 1/14 and my return was accepted. Up until yesterday I had a refund date of Feb 2. Now when i checked back last night it said there is a delay in processing and my refund won't be released till around 2/23. I was just wondering if anyone else recieved this message and if so did they contact IRS and find out whats going on.
Asked by twotallmika - Thu Jan 28 18:19:56 2010 - United States - 3 Answers - Comments
A. Happens to lots of folks. There are literally thousands of reasons that the processing of your return could be delayed and without looking at a copy of the return as filed it would be impossible to speculate as to what it might be. If the IRS has any questions they will be in touch by mail in a few weeks and will tell you what they need to get your return back into the processing queue. Calling the IRS to see what the status is would be a waste of time until they have had it for at least 30 to 45 days.
Answered by Bash Limpbutt's Oozing Cyst c - Thu Jan 28 18:35:51 2010
anyone receive irs refund with a processing delay?
Q. anyone received their refund when the irs website states due to a processing delay your date has been changed? Wondering how long if took you to get refund? If you received code and have received refund how long did it take yout o get refund?
Asked by randyturner1980 - Mon Mar 3 16:36:50 2008 - United States - 4 Answers - Comments
A. yes there were some folks who have experienced that, me included but remember that irs disburse their deposits every friday, so if you didnt get it last Friday, it might be in this Friday...
Answered by Sharon F - Mon Mar 3 16:40:25 2008
Q. anyone received their refund when the irs website states due to a processing delay your date has been changed? Wondering how long if took you to get refund? If you received code and have received refund how long did it take yout o get refund?
Asked by randyturner1980 - Mon Mar 3 16:36:50 2008 - United States - 4 Answers - Comments
A. yes there were some folks who have experienced that, me included but remember that irs disburse their deposits every friday, so if you didnt get it last Friday, it might be in this Friday...
Answered by Sharon F - Mon Mar 3 16:40:25 2008
Tax Offset, will it delay refund? What is your experience?
Q. I should have my tax refund offset this year and have been researching the web to see if this delays your refund. I have seen conflicting stories, so I was wondering if this has happened to anyone else and what their experience was. Please answer if it has happened to you, not if you are just speculating.
Asked by keeperslady77 - Thu Jan 20 21:35:21 2011 - United States - 2 Answers - Comments
Q. I should have my tax refund offset this year and have been researching the web to see if this delays your refund. I have seen conflicting stories, so I was wondering if this has happened to anyone else and what their experience was. Please answer if it has happened to you, not if you are just speculating.
Asked by keeperslady77 - Thu Jan 20 21:35:21 2011 - United States - 2 Answers - Comments
How long will owing back taxes delay my refund.?
Q. I called the irs was told 3 diff stories. I was told 4-5 weeks then he said oh no 1 week. 2nd person said 4 weeks. And the last I spoke with said 1 week. I was supposed to get On jan 29th. But when I called they said it is still being processed and would need additional time.
Asked by BRANDI A - Wed Jan 26 00:41:21 2011 - United States - 5 Answers - Comments
A. I owed 416 to irs this year. This morning WMR said it would be deposited friday minus what i owed them. So it caused no delay at all
Answered by matthew k - Wed Jan 26 07:25:35 2011
Q. I called the irs was told 3 diff stories. I was told 4-5 weeks then he said oh no 1 week. 2nd person said 4 weeks. And the last I spoke with said 1 week. I was supposed to get On jan 29th. But when I called they said it is still being processed and would need additional time.
Asked by BRANDI A - Wed Jan 26 00:41:21 2011 - United States - 5 Answers - Comments
A. I owed 416 to irs this year. This morning WMR said it would be deposited friday minus what i owed them. So it caused no delay at all
Answered by matthew k - Wed Jan 26 07:25:35 2011
Anyone that is under review or had a refund delay have any new info?
Q. Does anyone that has their return in review or has a code on the WMR or a delay in refund have nay new info? Just curious to see what mya be going on or if anything has changed. Nothing new with mine and it has been a month now cause my federal return was accepted on 01/18
Asked by amyj19692006 - Tue Feb 17 13:20:43 2009 - United States - 5 Answers - Comments
A. filed the 20th of jan and nothing yet
Answered by Shin Chan - Wed Feb 18 23:42:13 2009
Q. Does anyone that has their return in review or has a code on the WMR or a delay in refund have nay new info? Just curious to see what mya be going on or if anything has changed. Nothing new with mine and it has been a month now cause my federal return was accepted on 01/18
Asked by amyj19692006 - Tue Feb 17 13:20:43 2009 - United States - 5 Answers - Comments
A. filed the 20th of jan and nothing yet
Answered by Shin Chan - Wed Feb 18 23:42:13 2009
Refund delay 1270, anyone know this code?
Q. I filed my friend's tax return this year and they still haven't deposited it to his account. The tax preparing website says its been accepted but no signs of a refund yet... The IRS website indicated a delay and that he would have to call to find out the cause of the delay...any clues or insight would be appreciated.
Asked by wbenn209 - Wed Apr 23 08:45:17 2008 - United States - 1 Answers - Comments
A. He will have to call-the 1270 Error Reject Code is not specified on the IRS web-page. Must have been some kind of error on the return:
Answered by Lori - Wed Apr 23 10:48:22 2008
Q. I filed my friend's tax return this year and they still haven't deposited it to his account. The tax preparing website says its been accepted but no signs of a refund yet... The IRS website indicated a delay and that he would have to call to find out the cause of the delay...any clues or insight would be appreciated.
Asked by wbenn209 - Wed Apr 23 08:45:17 2008 - United States - 1 Answers - Comments
A. He will have to call-the 1270 Error Reject Code is not specified on the IRS web-page. Must have been some kind of error on the return:
Answered by Lori - Wed Apr 23 10:48:22 2008
Will everyone be affected by the delay via the IRS refund processing, or just those itemizing?
Q. I'm a college student working a full time job. I'm applying for the American Opportunity Credit, will be refund be delayed as well, or just those who itemize?
Asked by - Sun Jan 2 21:21:27 2011 - United States - 4 Answers - Comments
A. Tax Season Starts on Time for Most Taxpayers; Those Affected by Late Tax Breaks Can File in Mid- to Late February People claiming any of these three items involving the state and local sales tax deduction, higher education tuition and fees deduction and educator expenses deduction as well as those taxpayers who itemize deductions on Form 1040 Schedule A will need to wait to file their tax returns until tax processing systems are ready, which the IRS estimates will be in mid- to late February. Taxpayers claiming the Higher Education Tuition and Fees Deduction. This deduction for parents and students covering up to $4,000 of tuition and fees paid to a post-secondary institution is claimed on Form 8917. However, the IRS emphasized that there… [cont.]
Answered by Bobbie - Sun Jan 2 22:17:55 2011
Q. I'm a college student working a full time job. I'm applying for the American Opportunity Credit, will be refund be delayed as well, or just those who itemize?
Asked by - Sun Jan 2 21:21:27 2011 - United States - 4 Answers - Comments
A. Tax Season Starts on Time for Most Taxpayers; Those Affected by Late Tax Breaks Can File in Mid- to Late February People claiming any of these three items involving the state and local sales tax deduction, higher education tuition and fees deduction and educator expenses deduction as well as those taxpayers who itemize deductions on Form 1040 Schedule A will need to wait to file their tax returns until tax processing systems are ready, which the IRS estimates will be in mid- to late February. Taxpayers claiming the Higher Education Tuition and Fees Deduction. This deduction for parents and students covering up to $4,000 of tuition and fees paid to a post-secondary institution is claimed on Form 8917. However, the IRS emphasized that there… [cont.]
Answered by Bobbie - Sun Jan 2 22:17:55 2011
From Yahoo Answer Search: 'refund delay'
Tue Jan 10 13:50:21 2012