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Www freefile dor gov Publication 80 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Future Developments For the latest information about developments related to Publication 80 (Circular SS), such as legislation enacted after it was published, go to www. Www freefile dor gov irs. Www freefile dor gov gov/pub80. Www freefile dor gov What's New Social security and Medicare tax for 2014. Www freefile dor gov  The social security tax rate is 6. Www freefile dor gov 2% each for the employee and employer, unchanged from 2013. Www freefile dor gov The social security wage base limit is $117,000. Www freefile dor gov The Medicare tax rate is 1. Www freefile dor gov 45% each for the employee and employer, unchanged from 2013. Www freefile dor gov There is no wage base limit for Medicare tax. Www freefile dor gov Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Www freefile dor gov Social security and Medicare taxes apply to election workers who are paid $1,600 or more in cash or an equivalent form of compensation. Www freefile dor gov Change of responsible party. Www freefile dor gov . Www freefile dor gov  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Www freefile dor gov Form 8822-B must be filed within 60 days of the change. Www freefile dor gov If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Www freefile dor gov For a definition of “responsible party”, see the Form 8822-B instructions. Www freefile dor gov Same-sex marriage. Www freefile dor gov  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Www freefile dor gov For more information, see Revenue Ruling 2013-17, 2013-38 I. Www freefile dor gov R. Www freefile dor gov B. Www freefile dor gov 201, available at www. Www freefile dor gov irs. Www freefile dor gov gov/irb/2013-38_IRB/ar07. Www freefile dor gov html. Www freefile dor gov Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Www freefile dor gov Notice 2013-61, 2013-44 I. Www freefile dor gov R. Www freefile dor gov B. Www freefile dor gov 432, is available at www. Www freefile dor gov irs. Www freefile dor gov gov/irb/2013-44_IRB/ar10. Www freefile dor gov html. Www freefile dor gov Reminders Additional Medicare Tax withholding. Www freefile dor gov  In addition to withholding Medicare tax at 1. Www freefile dor gov 45%, you must withhold a 0. Www freefile dor gov 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Www freefile dor gov You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Www freefile dor gov Additional Medicare Tax is only imposed on the employee. Www freefile dor gov There is no employer share of Additional Medicare Tax. Www freefile dor gov All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Www freefile dor gov For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Employment and Payments , in section 12. Www freefile dor gov For more information on Additional Medicare Tax, visit IRS. Www freefile dor gov gov and enter “Additional Medicare Tax” in the search box. Www freefile dor gov Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Www freefile dor gov  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Www freefile dor gov Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Www freefile dor gov For more information, visit IRS. Www freefile dor gov gov and enter “work opportunity tax credit” in the search box. Www freefile dor gov Outsourcing payroll duties. Www freefile dor gov  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Www freefile dor gov The employer remains responsible if the third party fails to perform any required action. Www freefile dor gov If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Www freefile dor gov gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Www freefile dor gov Residents of the Philippines working in the Commonwealth of the Northern Mariana Islands (CNMI). Www freefile dor gov  The IRS will not assert that an employer has understated liability for social security and Medicare taxes because they failed to treat services performed before January 1, 2015, in the CNMI by a resident of the Philippines as employment as defined under Internal Revenue Code section 3121(b). Www freefile dor gov For more information, see Announcement 2012-43, 2012-51 I. Www freefile dor gov R. Www freefile dor gov B. Www freefile dor gov 723, available at www. Www freefile dor gov irs. Www freefile dor gov gov/irb/2012-51_IRB/ar15. Www freefile dor gov html. Www freefile dor gov CNMI government employees now subject to social security and Medicare taxes. Www freefile dor gov  Beginning in the fourth calendar quarter of 2012, CNMI government employees are subject to social security and Medicare taxes. Www freefile dor gov COBRA premium assistance credit. Www freefile dor gov  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008 and May 31, 2010, and to premiums paid for up to 15 months. Www freefile dor gov See COBRA premium assistance credit in Publication 15 (Circular E), Employer's Tax Guide. Www freefile dor gov You can get Publication 15 (Circular E) at IRS. Www freefile dor gov gov. Www freefile dor gov You must receive written notice from the IRS to file Form 944. Www freefile dor gov  If you have been filing Forms 941-SS and believe your employment taxes for the calendar year will be $1,000 or less, and you would like to file Form 944, Employer's ANNUAL Federal Tax Return, instead of Forms 941-SS, you must contact the IRS to request to file Form 944. Www freefile dor gov You must receive written notice from the IRS to file Form 944 instead of Forms 941-SS before you may file this form. Www freefile dor gov For more information on requesting to file Form 944 visit IRS. Www freefile dor gov gov and enter “file employment taxes annually” in the search box. Www freefile dor gov Federal employers in the CNMI. Www freefile dor gov  The U. Www freefile dor gov S. Www freefile dor gov Treasury Department and the CNMI Division of Revenue and Taxation entered into an agreement under 5 USC 5517 in December 2006. Www freefile dor gov Under this agreement, all federal employers (including the Department of Defense) are required to withhold CNMI income taxes (rather than federal income taxes) and deposit the CNMI taxes with the CNMI Treasury for employees who are subject to CNMI taxes and whose regular place of federal employment is in the CNMI. Www freefile dor gov Federal employers are also required to file quarterly and annual reports with the CNMI Division of Revenue and Taxation. Www freefile dor gov For questions, contact the CNMI Division of Revenue and Taxation. Www freefile dor gov Change of address. Www freefile dor gov  Use Form 8822-B to notify the IRS of an address change. Www freefile dor gov Do not mail Form 8822-B with your employment tax return. Www freefile dor gov Federal tax deposits must be made by electronic funds transfer. Www freefile dor gov  You must use electronic funds transfer to make all federal tax deposits. Www freefile dor gov Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Www freefile dor gov If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Www freefile dor gov Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Www freefile dor gov EFTPS is a free service provided by the Department of Treasury. Www freefile dor gov Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Www freefile dor gov For more information on making federal tax deposits, see How To Deposit in section 8. Www freefile dor gov For more information about EFTPS or to enroll in EFTPS, visit the EFTPS website at www. Www freefile dor gov eftps. Www freefile dor gov gov or call 1-800-555-4477 (U. Www freefile dor gov S. Www freefile dor gov Virgin Islands only) or 303-967-5916 (toll call) or 1-800-733-4829 (TDD). Www freefile dor gov Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Www freefile dor gov Electronic filing and payment. Www freefile dor gov  Using electronic options can make filing a return and paying your federal tax easier. Www freefile dor gov Use the Electronic Federal Tax Payment System (EFTPS) to make deposits or pay in full, whether you rely on a tax professional or prepare your own taxes. Www freefile dor gov You can use IRS e-file to file certain returns. Www freefile dor gov If there is a balance due on the return, you can e-file and e-pay in a single step by authorizing an electronic funds withdrawal (EFW) from your bank account while e-filing. Www freefile dor gov Do not use EFW to pay taxes that are required to be deposited. Www freefile dor gov Visit the IRS website at www. Www freefile dor gov irs. Www freefile dor gov gov/efile for more information on filing electronically. Www freefile dor gov For more information on paying your taxes using EFW, visit the IRS website at www. Www freefile dor gov irs. Www freefile dor gov gov/e-pay. Www freefile dor gov A fee may be charged to file electronically. Www freefile dor gov For EFTPS, visit www. Www freefile dor gov eftps. Www freefile dor gov gov or call EFTPS Customer Service at 1-800-555-4477 (U. Www freefile dor gov S. Www freefile dor gov Virgin Islands only) or 303-967-5916 (toll call). Www freefile dor gov For electronic filing of Forms W-2AS, W-2CM, W-2GU, W-2VI, Wage and Tax Statements; W-3SS, Transmittal of Wage and Tax Statements; and W-2c, Corrected Wage and Tax Statement, visit www. Www freefile dor gov socialsecurity. Www freefile dor gov gov/employer. Www freefile dor gov If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Www freefile dor gov If a valid EIN is not provided, the return or payment will not be processed. Www freefile dor gov This may result in penalties and delays in processing your return or payment. Www freefile dor gov Electronic option for filing Forms W-2AS, W-2CM, W-2GU, or W-2VI. Www freefile dor gov  Employers in American Samoa, the CNMI, Guam, and the U. Www freefile dor gov S. Www freefile dor gov Virgin Islands can now use the Social Security Administration's W-2 Online service to create, save, print, and submit up to 50 Forms W-2AS, W-2CM, W-2GU, or W-2VI at a time over the Internet. Www freefile dor gov Form W-3SS will be generated automatically based on your Forms W-2AS, W-2CM, W-2GU, or W-2VI. Www freefile dor gov For more information, visit Social Security Administration's SSA website at www. Www freefile dor gov ssa. Www freefile dor gov gov/bso/bsowelcome. Www freefile dor gov htm. Www freefile dor gov Credit or debit card payments. Www freefile dor gov  For information on paying your taxes with a credit or debit card, visit the IRS website at www. Www freefile dor gov irs. Www freefile dor gov gov/e-pay. Www freefile dor gov However, do not use credit or debit cards to make federal tax deposits. Www freefile dor gov Hiring new employees. Www freefile dor gov  Record the number and name from each new employee's social security card. Www freefile dor gov An employee who does not have a social security card should apply for one on Form SS-5, Application for a Social Security Card. Www freefile dor gov See section 3. Www freefile dor gov Reporting discrepancies between Forms 941-SS (or Form 944) and Forms W-2. Www freefile dor gov  File Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations, to explain certain wage, tax, and payment discrepancies between Forms 941-SS (or Form 944), and Forms W-2 that were caused by acquisitions, statutory mergers, or consolidations. Www freefile dor gov For more information, see the Instructions for Schedule D (Form 941). Www freefile dor gov Apply for an employer identification number (EIN) online. Www freefile dor gov  You can apply for an EIN online by visiting IRS. Www freefile dor gov gov and clicking on the Apply for an EIN Online link under Tools. Www freefile dor gov Dishonored payments. Www freefile dor gov  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Www freefile dor gov The penalty is $25 or 2% of the payment, whichever is more. Www freefile dor gov However, the penalty on dishonored payments of $24. Www freefile dor gov 99 or less is an amount equal to the payment. Www freefile dor gov For example, a dishonored payment of $18 is charged a penalty of $18. Www freefile dor gov Private delivery services. Www freefile dor gov  You can use certain private delivery services designated by the IRS to send tax returns or payments. Www freefile dor gov The list includes only the following: DHL Express (DHL): DHL Same Day Service. Www freefile dor gov Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Www freefile dor gov United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Www freefile dor gov M. Www freefile dor gov , UPS Worldwide Express Plus, and UPS Worldwide Express. Www freefile dor gov For the IRS mailing address to use if you are using a private delivery service, go to IRS. Www freefile dor gov gov and enter “private delivery service” in the search box. Www freefile dor gov Your private delivery service can tell you how to get written proof of the mailing date. Www freefile dor gov Private delivery services cannot deliver items to P. Www freefile dor gov O. Www freefile dor gov boxes. Www freefile dor gov You must use the U. Www freefile dor gov S. Www freefile dor gov Postal Service to mail any item to an IRS P. Www freefile dor gov O. Www freefile dor gov box address. Www freefile dor gov Recordkeeping. Www freefile dor gov  Keep all records of employment taxes for 4 years. Www freefile dor gov These should be available for IRS review. Www freefile dor gov There is no required format for such records, but they should include your EIN; the amounts and dates of all wage payments (including fringe benefits) and tips reported; the names, addresses, and occupations of employees receiving such payments and their social security numbers; copies of returns filed; dates of employment; and the dates and amounts of deposits made. Www freefile dor gov Farm employers must keep a record of the name, permanent address, and EIN of each crew leader. Www freefile dor gov See Farm Crew Leaders in section 2. Www freefile dor gov Disregarded entities and qualified subchapter S subsidiaries (QSubs). Www freefile dor gov  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Www freefile dor gov Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Www freefile dor gov See Regulations sections 1. Www freefile dor gov 1361-4(a)(7) and 301. Www freefile dor gov 7701-2(c)(2)(iv). Www freefile dor gov Photographs of missing children. Www freefile dor gov  The IRS is a proud partner with the National Center for Missing and Exploited Children. Www freefile dor gov Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www freefile dor gov You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www freefile dor gov Calendar   If any date for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Www freefile dor gov A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Www freefile dor gov However, a statewide legal holiday does not delay the due date of federal tax deposits. Www freefile dor gov See Deposits on Business Days Only in section 8. Www freefile dor gov For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Www freefile dor gov S. Www freefile dor gov Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Www freefile dor gov See Private delivery services under Reminders. Www freefile dor gov The following are important dates and responsibilities. Www freefile dor gov Also see Publication 509, Tax Calendars. Www freefile dor gov By January 31. Www freefile dor gov   Furnish wage and tax statements to employees. Www freefile dor gov Give each employee a completed Form W-2AS, W-2CM, W-2GU, or W-2VI. Www freefile dor gov See section 10 for more information. Www freefile dor gov File Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, with the IRS. Www freefile dor gov If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Www freefile dor gov U. Www freefile dor gov S. Www freefile dor gov Virgin Islands employers only must file Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, with the IRS. Www freefile dor gov Pay or deposit (if more than $500) any balance of the tax due. Www freefile dor gov If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Www freefile dor gov File Form 944 with the IRS if you were notified by the IRS to file Form 944 instead of quarterly Forms 941-SS. Www freefile dor gov If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Www freefile dor gov By February 28. Www freefile dor gov  File paper wage and tax statements with the Social Security Administration (SSA). Www freefile dor gov File Copy A of Forms W-2AS, W-2CM, W-2GU, or W-2VI, and Form W-3SS with the Social Security Administration (SSA). Www freefile dor gov For electronically filed returns, see By March 31 next. Www freefile dor gov By March 31. Www freefile dor gov  File electronic Forms W-2AS, W-2CM, W-2GU, or W-2VI with the SSA. Www freefile dor gov Visit the SSA's Reporting Instructions & Information webpage at www. Www freefile dor gov socialsecurity. Www freefile dor gov gov/employer for more information. Www freefile dor gov By April 30, July 31, October 31, and January 31. Www freefile dor gov  File Form 941-SS with the IRS. Www freefile dor gov If you deposited the full amount of taxes when due, you have 10 additional calendar days to file. Www freefile dor gov Do not file Forms 941-SS for these quarters if you have been notified to file Form 944 and you did not request to file quarterly Forms 941-SS. Www freefile dor gov Deposit FUTA tax for the quarter (including any amount carried over from other quarters) if over $500. Www freefile dor gov If $500 or less, carry it over to the next quarter. Www freefile dor gov See section 11 for more information. Www freefile dor gov Prev  Up  Next   Home   More Online Publications
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Www freefile dor gov Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Www freefile dor gov 20% withholding, Other withholding rules. Www freefile dor gov 5-year rule, 5-year rule. Www freefile dor gov , Death before required beginning date. Www freefile dor gov 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. Www freefile dor gov Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). Www freefile dor gov , Modified AGI. Www freefile dor gov (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Www freefile dor gov Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Www freefile dor gov Required minimum distributions, Distributions after the required beginning date. Www freefile dor gov Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Www freefile dor gov Annuity contracts, Annuity or endowment contracts. Www freefile dor gov Borrowing on, Borrowing on an annuity contract. Www freefile dor gov Distribution from insurance company, Annuity distributions from an insurance company. Www freefile dor gov Distribution from IRA account, Distribution of an annuity contract from your IRA account. Www freefile dor gov Early distributions, Annuity. Www freefile dor gov Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Www freefile dor gov Roth IRAs, Basis of distributed property. Www freefile dor gov Traditional IRAs, Cost basis. Www freefile dor gov Beginning date, required, Distributions after the required beginning date. Www freefile dor gov Beneficiaries, IRA Beneficiaries, Death before required beginning date. Www freefile dor gov Change of, Change of beneficiary. Www freefile dor gov Death of beneficiary, Death of a beneficiary. Www freefile dor gov Early distributions to, Beneficiary. Www freefile dor gov Individual as, Beneficiary an individual. Www freefile dor gov More than one, More than one beneficiary. Www freefile dor gov , Multiple individual beneficiaries. Www freefile dor gov Not an individual, Beneficiary not an individual. Www freefile dor gov Roth IRAs, Distributions to beneficiaries. Www freefile dor gov Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Www freefile dor gov Bond purchase plans Rollovers from, Rollover from bond purchase plan. Www freefile dor gov Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Www freefile dor gov , Brokers' commissions. Www freefile dor gov C Change in marital status, Change in marital status. Www freefile dor gov Change of beneficiary, Change of beneficiary. Www freefile dor gov Charitable distributions, qualified, Qualified charitable distributions. Www freefile dor gov Collectibles, Investment in Collectibles, Collectibles. Www freefile dor gov Community property, Community property laws. Www freefile dor gov Compensation Alimony, Alimony and separate maintenance. Www freefile dor gov Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Www freefile dor gov Self-employment, Self-employment loss. Www freefile dor gov Wages, salaries, etc. Www freefile dor gov , Wages, salaries, etc. Www freefile dor gov Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Www freefile dor gov Contribution limits More than one IRA, More than one IRA. Www freefile dor gov Contributions Designating the year, Designating year for which contribution is made. Www freefile dor gov Distributions in same year as, Both contributions for 2013 and distributions in 2013. Www freefile dor gov Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Www freefile dor gov Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Www freefile dor gov Qualified reservist repayments, Qualified reservist repayments. Www freefile dor gov Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Www freefile dor gov Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Www freefile dor gov SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. Www freefile dor gov To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Www freefile dor gov D Death of beneficiary, Death of a beneficiary. Www freefile dor gov Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. Www freefile dor gov Defined contribution plans, Defined contribution plan. Www freefile dor gov Disabilities, persons with Early distributions to, Disabled. Www freefile dor gov Distributions After required beginning date, Distributions after the required beginning date. Www freefile dor gov Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Www freefile dor gov Delivered outside U. Www freefile dor gov S. Www freefile dor gov , IRA distributions delivered outside the United States. Www freefile dor gov Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Www freefile dor gov From individual retirement annuities, Distributions from individual retirement annuities. Www freefile dor gov Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Www freefile dor gov Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Www freefile dor gov Qualified HSA funding, One-time qualified HSA funding distribution. Www freefile dor gov Qualified reservist, Qualified reservist distributions. Www freefile dor gov Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. Www freefile dor gov SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Www freefile dor gov Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Www freefile dor gov (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Www freefile dor gov Disability exception, Disabled. Www freefile dor gov First-time homebuyers, exception, First home. Www freefile dor gov Higher education expenses, exception, Higher education expenses. Www freefile dor gov Medical insurance, exception, Medical insurance. Www freefile dor gov Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. Www freefile dor gov Education expenses, Higher education expenses. Www freefile dor gov Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Www freefile dor gov Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. Www freefile dor gov Defined contribution plans, Defined contribution plan. Www freefile dor gov Effect of modified AGI on deduction (Table 1-2), Table 1-2. Www freefile dor gov Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. Www freefile dor gov Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Www freefile dor gov Deduction for inherited IRAs, Federal estate tax deduction. Www freefile dor gov Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Www freefile dor gov Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Www freefile dor gov Deducted in earlier year, Excess contribution deducted in an earlier year. Www freefile dor gov Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Www freefile dor gov Recharacterizing, Recharacterizing excess contributions. Www freefile dor gov Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. Www freefile dor gov Federal judges, Federal judges. Www freefile dor gov Fiduciaries Prohibited transactions, Fiduciary. Www freefile dor gov Filing before IRA contribution is made, Filing before a contribution is made. Www freefile dor gov Filing status, Filing Status Deduction phaseout and, Filing status. Www freefile dor gov Firefighters, volunteer, Volunteer firefighters. Www freefile dor gov First-time homebuyers, First home. Www freefile dor gov Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Www freefile dor gov , Form 1040NR. Www freefile dor gov Form 1040A Modified AGI calculation from, Form 1040A. Www freefile dor gov Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Www freefile dor gov Letter codes used on, Letter codes. Www freefile dor gov Number codes used on, Number codes. Www freefile dor gov Withdrawal of excess contribution, Form 1099-R. Www freefile dor gov Form 5329, Additional 10% tax, Reporting the tax. Www freefile dor gov , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Www freefile dor gov Form 8606, Form 8606. Www freefile dor gov , Form 8606. Www freefile dor gov , Reporting your nontaxable distribution on Form 8606. Www freefile dor gov , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Www freefile dor gov Form 8880, How to figure and report the credit. Www freefile dor gov Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Www freefile dor gov Frozen deposits, Frozen deposit. Www freefile dor gov Full-time student Retirement savings contributions credit, Full-time student. Www freefile dor gov H Help (see Tax help) Higher education expenses, Higher education expenses. Www freefile dor gov How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Www freefile dor gov HSA funding distributions, qualified, One-time qualified HSA funding distribution. Www freefile dor gov I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Www freefile dor gov Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Www freefile dor gov Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. Www freefile dor gov Inherited IRAs, What if You Inherit an IRA?, More information. Www freefile dor gov Rollovers, Inherited IRAs. Www freefile dor gov Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Www freefile dor gov Exception, Exception. Www freefile dor gov K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Www freefile dor gov Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Www freefile dor gov L Last-in first-out rule, Last-in first-out rule. Www freefile dor gov Life expectancy, Life expectancy. Www freefile dor gov Life insurance, Life insurance contract. Www freefile dor gov Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Www freefile dor gov Matching contributions (SIMPLE), Matching contributions. Www freefile dor gov Medical expenses, unreimbursed, Unreimbursed medical expenses. Www freefile dor gov Medical insurance, Medical insurance. Www freefile dor gov Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Www freefile dor gov Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Www freefile dor gov Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Www freefile dor gov Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Www freefile dor gov Effect on contribution amount (Table 2-1), Table 2-1. Www freefile dor gov Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Www freefile dor gov More than one IRA, More than one IRA. Www freefile dor gov Recharacterization, More than one IRA. Www freefile dor gov Required minimum distribution, More than one IRA. Www freefile dor gov N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Www freefile dor gov Failure to report, Failure to report nondeductible contributions. Www freefile dor gov Overstatement penalty, Penalty for overstatement. Www freefile dor gov Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Www freefile dor gov Rollovers, Rollover notice. Www freefile dor gov P Partial rollovers, Partial rollovers. Www freefile dor gov , Partial rollover. Www freefile dor gov Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Www freefile dor gov Early distributions, Early Distributions, Nondeductible contributions. Www freefile dor gov Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Www freefile dor gov Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Www freefile dor gov Failure to file Form 8606, Penalty for failure to file Form 8606. Www freefile dor gov Overstatement of nondeductible contributions, Penalty for overstatement. Www freefile dor gov Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Www freefile dor gov Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. Www freefile dor gov Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Www freefile dor gov Taxes on, Taxes on prohibited transactions. Www freefile dor gov Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Www freefile dor gov Qualified domestic relations orders (QDROs), Qualified domestic relations order. Www freefile dor gov Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Www freefile dor gov Receivership distributions, Receivership distributions. Www freefile dor gov Recharacterization, Recharacterizations, More than one IRA. Www freefile dor gov Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Www freefile dor gov Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. Www freefile dor gov Timing of, Timing. Www freefile dor gov Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. Www freefile dor gov Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Www freefile dor gov From IRAs, Reporting rollovers from IRAs. Www freefile dor gov Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Www freefile dor gov Required beginning date, Distributions after the required beginning date. Www freefile dor gov Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Www freefile dor gov Distribution period, Distribution period. Www freefile dor gov During lifetime, Distributions during your lifetime. Www freefile dor gov Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. Www freefile dor gov Installments allowed, Installments allowed. Www freefile dor gov More than one IRA, More than one IRA. Www freefile dor gov Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Www freefile dor gov Reservists, Reservists. Www freefile dor gov Qualified reservist distribution, Qualified reservist distributions. Www freefile dor gov Qualified reservist repayments, Qualified reservist repayments. Www freefile dor gov Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Www freefile dor gov Rollovers, Rollovers, Reporting rollovers from employer plans. Www freefile dor gov Airline payments, Rollover of Airline Payments Amount, Amount. Www freefile dor gov Choosing an option (Table 1-5), Table 1-5. Www freefile dor gov Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Www freefile dor gov Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Www freefile dor gov Direct rollover option, Direct rollover option. Www freefile dor gov Extension of period, Extension of rollover period. Www freefile dor gov From bond purchase plan, Rollover from bond purchase plan. Www freefile dor gov From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. Www freefile dor gov From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. Www freefile dor gov Inherited IRAs, Inherited IRAs. Www freefile dor gov Nonspouse beneficiary, Rollover by nonspouse beneficiary. Www freefile dor gov Notice, Rollover notice. Www freefile dor gov Partial, Partial rollovers. Www freefile dor gov , Partial rollover. Www freefile dor gov SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. Www freefile dor gov Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Www freefile dor gov To traditional IRA, Kinds of rollovers to a traditional IRA. Www freefile dor gov Waiting period between, Waiting period between rollovers. Www freefile dor gov , No waiting period between rollovers. Www freefile dor gov Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. Www freefile dor gov Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Www freefile dor gov Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Www freefile dor gov Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Www freefile dor gov , Recharacterizing to a SEP IRA or SIMPLE IRA. Www freefile dor gov , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. Www freefile dor gov Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Www freefile dor gov Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. Www freefile dor gov Income of, Self-employment income. Www freefile dor gov SIMPLE plans, Self-employed individual. Www freefile dor gov SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Www freefile dor gov Separated taxpayers Filing status of, Lived apart from spouse. Www freefile dor gov Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. Www freefile dor gov SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Www freefile dor gov Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Www freefile dor gov Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Www freefile dor gov Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Www freefile dor gov Self-employed persons, Self-employed individual. Www freefile dor gov SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Www freefile dor gov , Traditional IRA mistakenly moved to SIMPLE IRA. Www freefile dor gov Two-year rule, Two-year rule. Www freefile dor gov Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. Www freefile dor gov Retirement savings contributions credit, Full-time student. Www freefile dor gov Surviving spouse, Surviving spouse. Www freefile dor gov , Surviving spouse. Www freefile dor gov Rollovers by, Distributions received by a surviving spouse. Www freefile dor gov T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Www freefile dor gov Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Www freefile dor gov Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Www freefile dor gov Effect of Modified AGI on Roth IRA Contribution Rollover vs. Www freefile dor gov direct payment to taxpayer (Table 1-5), Table 1-5. Www freefile dor gov Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Www freefile dor gov Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Www freefile dor gov Tax help, How To Get Tax Help Tax year, Tax year. Www freefile dor gov Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Www freefile dor gov Traditional IRAs, Traditional IRAs, Form 5329 not required. Www freefile dor gov Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. Www freefile dor gov To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Www freefile dor gov Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Www freefile dor gov Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. Www freefile dor gov Loss of IRA status, Loss of IRA status. Www freefile dor gov Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Www freefile dor gov , Traditional IRA mistakenly moved to SIMPLE IRA. Www freefile dor gov Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. Www freefile dor gov Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. Www freefile dor gov , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Www freefile dor gov Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Www freefile dor gov Trustees' fees, Trustees' fees. Www freefile dor gov , Trustees' fees. Www freefile dor gov Trusts As beneficiary, Trust as beneficiary. Www freefile dor gov TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Www freefile dor gov U Unreimbursed medical expenses, Unreimbursed medical expenses. Www freefile dor gov V Volunteer firefighters, Volunteer firefighters. Www freefile dor gov W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. Www freefile dor gov Direct rollover option, Withholding. Www freefile dor gov Eligible rollover distribution paid to taxpayer, Withholding requirement. Www freefile dor gov Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Www freefile dor gov Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Www freefile dor gov Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Www freefile dor gov Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications