To simplify the fraction \( \frac{12}{7} \) to its lowest terms, we need to check if the numerator (12) and the denominator (7) have any common factors other than 1.
The number 7 is a prime number and does not divide 12 evenly. Therefore, there are no common factors, and \( \frac{12}{7} \) is already in its lowest terms.
Thus, \( \frac{12}{7} \) is the simplest form.