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1040 Easy Form

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1040 Easy Form

1040 easy form Index A Accrual foreign taxes, adjustments, You may have to post a bond. 1040 easy form Accrual method of accounting, Accrual method of accounting. 1040 easy form Allocation Carryback/carryover between spouses, Allocations Between Spouses Foreign losses, Foreign Losses Foreign taxes, Allocation of Foreign Taxes U. 1040 easy form S. 1040 easy form losses, U. 1040 easy form S. 1040 easy form Losses Alternative minimum tax, Reminders Amended return, Claim for Refund American Samoa, resident of, Possession Exclusion Assistance (see Tax help) B Bankruptcy, effect of, Effect of bankruptcy or insolvency. 1040 easy form Beneficiary, Partner or S corporation shareholder. 1040 easy form Bond, income tax, You may have to post a bond. 1040 easy form Boycotting countries, Taxes From International Boycott Operations C Capital gains and losses, Capital Gains and Losses Carryback and carryover, Carrybacks and carryovers. 1040 easy form Allocations between spouses, Allocations Between Spouses Claim for refund, Time Limit on Tax Assessment Joint return, Married Couples Joint return–deduction year, Joint Return Filed in a Deduction Year Taxes all credited or deducted, Claim for Refund Time limit on tax assessment, Time Limit on Tax Assessment Choice to take credit or deduction Changing your choice, Making or Changing Your Choice Choice applied to all qualified foreign taxes, Choice Applies to All Qualified Foreign Taxes Claim for refund, Claim for Refund Classes of gross income, Classes of gross income. 1040 easy form Compensation for labor or personal services, Determining the Source of Compensation for Labor or Personal Services Geographical basis, Geographical basis. 1040 easy form Comprehensive example, Comprehensive Example — Filled-In Form 1116 Controlled foreign corporation shareholder, Controlled foreign corporation shareholder. 1040 easy form , Income from controlled foreign corporations. 1040 easy form Covered asset acquisition, Covered Asset Acquisition Credit How to claim, How To Claim the Credit How to figure, How To Figure the Credit Limit on, Limit on the Credit Credit for taxes paid or accrued, Credit for Taxes Paid or Accrued D Deduction for foreign taxes that are not income taxes, Foreign taxes that are not income taxes. 1040 easy form Distributions Lump-sum, Lump-Sum Distribution Dividends Taxes on, Taxes Imposed on Certain Dividends Dual-capacity taxpayers, Dual-capacity taxpayers. 1040 easy form E Economic benefits, Specific economic benefit. 1040 easy form Examples Comprehensive, Comprehensive Example — Filled-In Form 1116 Simple, Simple Example — Filled-In Form 1116 Excess limit, Carryback and Carryover Exchange rates, Foreign Currency and Exchange Rates Excluded income Foreign earned, Foreign Earned Income and Housing Exclusions Taxes on, Taxes on Excluded Income Exemption from foreign tax credit limit, Exemption from foreign tax credit limit. 1040 easy form Export financing interest, Export financing interest. 1040 easy form Extraterritorial income, Extraterritorial Income Exclusion F Financial services income, Financial services income. 1040 easy form Foreign corporation–U. 1040 easy form S. 1040 easy form shareholders, filing requirements, Taxes of U. 1040 easy form S. 1040 easy form Persons Controlling Foreign Corporations and Partnerships Foreign country, Foreign country. 1040 easy form Foreign currency and exchange rates, Foreign Currency and Exchange Rates Foreign income, translating, Translating foreign currency into U. 1040 easy form S. 1040 easy form dollars. 1040 easy form Foreign losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Foreign mineral income, taxes on, Taxes on Foreign Mineral Income Foreign oil and gas extraction income, taxes on, Taxes on Combined Foreign Oil and Gas Income Foreign partnerships–U. 1040 easy form S. 1040 easy form partners, filing requirement, Taxes of U. 1040 easy form S. 1040 easy form Persons Controlling Foreign Corporations and Partnerships Foreign tax refund, Foreign tax refund. 1040 easy form , Foreign tax refund. 1040 easy form Foreign tax(es) Allocation to income categories, Allocation of Foreign Taxes For which you cannot take a credit, Foreign Taxes for Which You Cannot Take a Credit Imposed on foreign refund, Foreign tax imposed on foreign refund. 1040 easy form Qualifying for credit, What Foreign Taxes Qualify for the Credit? Redetermination, Foreign Tax Redetermination Refund, Foreign tax imposed on foreign refund. 1040 easy form Form 1040X, Claim for Refund 1116, Form 1116, Simple Example — Filled-In Form 1116, Comprehensive Example — Filled-In Form 1116 5471, Taxes of U. 1040 easy form S. 1040 easy form Persons Controlling Foreign Corporations and Partnerships 5713, Form 5713 required. 1040 easy form 8833, Report required. 1040 easy form 8865, Taxes of U. 1040 easy form S. 1040 easy form Persons Controlling Foreign Corporations and Partnerships 8873, Extraterritorial Income Exclusion Free tax services, Free help with your tax return. 1040 easy form Functional currency, Translating foreign currency into U. 1040 easy form S. 1040 easy form dollars. 1040 easy form G General category income, separate limit, General Category Income H Help (see Tax help) High-taxed income, High-taxed income. 1040 easy form I Income from sources in U. 1040 easy form S. 1040 easy form possessions, Determining the source of income from U. 1040 easy form S. 1040 easy form possessions. 1040 easy form Income re-sourced by treaty, separate limit, Certain Income Re-Sourced By Treaty Income tax, Income Tax Income tax bond, You may have to post a bond. 1040 easy form Interest, Penalties and interest. 1040 easy form Interest expense, apportioning, Interest expense. 1040 easy form International boycott, Taxes From International Boycott Operations Itemized deduction, Taxes for Which You Can Only Take an Itemized Deduction J Joint return Carryback and carryover, Married Couples Credit based on foreign tax of both spouses, Joint return. 1040 easy form Filed in a deduction year, Joint Return Filed in a Deduction Year L Levy, Income Tax Limit on credit, Limit on the Credit Losses, foreign, Foreign Losses Allocation of, Foreign Losses Recapture of, Recapture of Prior Year Overall Foreign Loss Accounts Losses, U. 1040 easy form S. 1040 easy form , U. 1040 easy form S. 1040 easy form Losses Allocation of, U. 1040 easy form S. 1040 easy form Losses Lump-sum distributions, Lump-Sum Distribution M Making or changing your choice, Making or Changing Your Choice Married couples Carryback and carryover, Married Couples Joint return, Joint return. 1040 easy form Mineral income, foreign,, Taxes on Foreign Mineral Income Mutual fund distributions, Mutual fund shareholder. 1040 easy form , Passive income. 1040 easy form Mutual fund shareholder, Mutual fund shareholder. 1040 easy form N Nonresident aliens, Nonresident Aliens Notice to the IRS of change in tax, Notice to the Internal Revenue Service (IRS) of Redetermination O Overall foreign loss, Overall foreign loss. 1040 easy form P Partner, Partner or S corporation shareholder. 1040 easy form , Partnership distributive share. 1040 easy form , Foreign Taxes From a Partnership or an S Corporation Passive category income, Passive Category Income Penalties, Failure-to-notify penalty. 1040 easy form , Penalties and interest. 1040 easy form Failure to file Form 5471, 8865, Penalty for not filing Form 5471 or Form 8865. 1040 easy form Failure to file Form 5713, Penalty for failure to file. 1040 easy form Failure to notify, foreign tax change, Failure-to-notify penalty. 1040 easy form Failure to report treaty information, Report required. 1040 easy form Pension, employment, and disability fund payments, Pension, unemployment, and disability fund payments. 1040 easy form Personal property, sales or exchanges of, Determining the Source of Income From the Sales or Exchanges of Certain Personal Property Possession exclusion, Possession Exclusion Publications (see Tax help) Purchase or sale of oil or gas, taxes in connection with, Taxes in Connection With the Purchase or Sale of Oil or Gas Q Qualified business unit, Translating foreign currency into U. 1040 easy form S. 1040 easy form dollars. 1040 easy form Qualified dividends, Capital Gains and Losses R Rate of exchange, Rate of exchange for foreign taxes paid. 1040 easy form Recapture of foreign losses, Recapture of Prior Year Overall Foreign Loss Accounts Records to keep, Records To Keep Redetermination of foreign tax, Foreign Tax Redetermination Refund claims, time limit, Time Limit on Refund Claims Refund, foreign tax, Foreign tax refund. 1040 easy form Reporting requirements (international boycott), Reporting requirements. 1040 easy form Resident aliens, Resident Aliens S S corporation shareholder, Partner or S corporation shareholder. 1040 easy form , Foreign Taxes From a Partnership or an S Corporation Sanctioned countries, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Section 901(j) income, Section 901(j) Income Section 901(j) sanctioned income, Taxes Imposed By Sanctioned Countries (Section 901(j) Income) Separate limit income, Separate Limit Income General category income, General Category Income Income re-sourced by treaty, Certain Income Re-Sourced By Treaty Lump-sum distribution, Lump-Sum Distribution Passive category income, Passive Category Income Section 901(j) income, Section 901(j) Income Shareholder, Mutual fund shareholder. 1040 easy form Simple example, Simple Example — Filled-In Form 1116 Soak-up taxes, Soak-up taxes. 1040 easy form Social security taxes, Pension, unemployment, and disability fund payments. 1040 easy form Source of compensation for labor or personal services Alternative basis, Alternative basis. 1040 easy form Multi-year compensation, Multi-year compensation. 1040 easy form Time basis, Time basis. 1040 easy form Transportation income, Transportation Income State income taxes, State income taxes. 1040 easy form Subsidy, Subsidy received. 1040 easy form T Tax help, How To Get Tax Help Tax treaties, Tax Treaties Taxable income from sources outside the U. 1040 easy form S. 1040 easy form , determination of, Determining Taxable Income From Sources Outside the United States Taxes Excluded income, Foreign Earned Income and Housing Exclusions In lieu of income taxes, Taxes in Lieu of Income Taxes On dividends, Taxes Imposed on Certain Dividends Paid or accrued, Credit for Taxes Paid or Accrued Withheld on income or gain, Taxes Withheld on Income or Gain (Other Than Dividends) Taxes related to a foreign tax credit splitting event, Taxes Related to a Foreign Tax Credit Splitting Event Time limit Refund claims, Time Limit on Refund Claims Tax assessment, Time Limit on Tax Assessment Translating foreign currency, Translating foreign currency into U. 1040 easy form S. 1040 easy form dollars. 1040 easy form U U. 1040 easy form S. 1040 easy form citizens, U. 1040 easy form S. 1040 easy form Citizens U. 1040 easy form S. 1040 easy form losses Allocation of, U. 1040 easy form S. 1040 easy form Losses U. 1040 easy form S. 1040 easy form possessions, U. 1040 easy form S. 1040 easy form possessions. 1040 easy form Unused foreign tax credits, carryback or carryover, Carrybacks and carryovers. 1040 easy form , Carryback and Carryover W Wages, Wages completely excluded. 1040 easy form When refunds can be claimed, Time Limit on Refund Claims When tax can be assessed, Time Limit on Tax Assessment Who can take the credit, Who Can Take the Credit? Why choose the credit, Why Choose the Credit? Prev  Up     Home   More Online Publications
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Awards and Recognitions

USA.gov (formerly FirstGov.gov) has won many awards, and has been widely recognized for its information and services since it launched in 2000.


Awards by Date


September 2012

July 2011

August 2010

June 2009

March 2009

  • USA.gov Director winner, Fed 100
  • Government Information Technology Executive Council (GITEC) Project Management Excellence Award for outstanding project management in Collaborative Government/Web 2.0 Vision.

January 2008

  • Government Customer Support Excellence Award Finalist

January 2009

August 2008

May 2008

April 2008

November 2007

  • President's Quality Award – Office of Personnel Management

October 2007

  • Vignette Village 2007 Excellence Award - Vignette Corporation

September 2007

  • WebAward - Web Marketing Association

August 2007

July 2007

February 2007

  • Top Ten Most Useful Sites for Web-Based Research - XooxleAnswers

September 2006

August 2006

  • #1 in Overall Federal Agency E-Government Performance, Taubman Center for Public Policy at Brown University

July 2006

April 2006

March 2006

  • Showcase of Excellence Award Winner - Federal Leadership Councils at FOSE
  • Stockholm Challenge Award Finalist 2006

January 2006

  • Favorite Places on the Web - Chicago Sun Times
  • Hot Sites - USATODAY.com
  • Website of the Day - kdsk.com

December 2005

  • #1 in Global E-Government Readiness - United Nations Global E-Government Readiness Report 2005

September 2005

  • Web Content Managers Best Practices Award for FirstGov en español (now GobiernoUSA.gov)

June 2005

  • Webby Worthy Award - International Academy of Digital Arts and Sciences

April 2005

  • PC Magazine's Top 100 Classic Sites
  • Kim Komando Cool Site of the Day

January 2005

  • Favorite Website - The Atlanta Journal-Constitution

September 2004

  • IRMCO Team Award Finalist
  • #1 in Overall Federal e-Government - Taubman Center for Public Policy at Brown University

August 2004

  • Kim Komando Cool Site of the Day

May 2004

  • Top Site of the Day - widders.com

April 2004

  • Forbes.com Best of the Web, Expatriate Resources
  • PC Magazine's Top 100 Classic Sites

March 2004

  • FirstGov (now USA.gov) Director winner, Fed 100

February 2004

January 2004

  • Site of the Day - Charlotte Observer (North Carolina)

December 2003

  • "EContent 100" - EContent Magazine
  • Finalist, World Summit Award - United Nations International Telecommunications Union

November 2003

  • #1 in Web-Quality & E-Government Readiness - United Nations "World Public Sector Report 2003 - E-Government at the Crossroads"
  • Cool Site of the Day - coolsiteoftheday.com
  • Top Three Government Sites - WABC TV, New York

October 2003

  • 101 Most Incredibly Useful Sites - PC Magazine

September 2003

  • #1 in Overall Federal e-Government - Taubman Center for Public Policy at Brown University

August 2003

  • Site of the Day - Charlotte Observer (North Carolina)
  • Site of the Week - Post-Standard (Syracuse, NY)

May 2003

  • Innovations in American Government Award Winner

March 2003

  • Innovations in American Government Award Finalist
  • PC Magazine's Top 100 Classic Sites

November 2002

  • Innovations in American Government Award Semi-Finalist

July 2002

  • Public Access to Government Information Award - American Association Law Libraries
  • Yahoo! Internet Life Magazine's 50 Most Incredibly Useful Sites

June 2002

  • Best New Government Website - Women's World Magazine
  • Pioneer Award, E-Gov

February 2002

  • Hot Site - USA Today.com

January 2002

  • Excellence.Gov Award Finalist

December 2001

  • Grace Hopper Government Technology Leadership Award

November 2001

  • Federal Line - FederalNewsRadio.com

October 2001

  • Hot Site - USA Today.com
  • Pick of the Week - Yahoo!

August 2001

  • Innovations in American Government Award Finalist

July 2001

  • Hot Site - USA Today.com

June 2001

  • Intergovernmental Solutions Award
  • Site of the Week - The Washington Times
  • Top 100 Sites of the Day - The Legendinc.com
  • Web Map: News You Can Use - USNews.com

May 2001

  • #1 in 100 Top Government Sites - 100.com
  • Golden Web Award (2001-2002)

April 2001

  • Innovations in American Government Award Semi-Finalist
  • Pioneer Award, E-Gov
  • Site of the Day - The Wall Street Journal Classroom Edition
  • Top 100 Sites for Small Business - Entrepreneur Magazine

March 2001

  • Azimuth Award (awarded to Dave Barram and Eric Brewer)
  • FOSE and Chief Information Officers Council of Excellence Award
  • Site of the Month - Chief Executives' Forum (Belfast, Ireland)
  • Site of the Month - Research Data Management Service, University of Delaware
  • Site of the Month - The CyberSkeptic's Guide to Internet Research
  • Site of the Week - Web Watch
  • Site of the Week - Worksupport.com

February 2001

  • Recognized among "40 Great Web Sites," Reader's Digest, New Choices Magazine
  • Cool Website of the Day - "Topical" Tipworld
  • Site of the Day - Canton Public Library (Canton, Michigan)
  • Site of the Month - Internet Resources for Nonprofits
  • Site of the Week - Legal Engine

January 2001

  • Government Computer News Award
  • Hot Site of the Year - USA Today
  • Interesting Worldwide Website - Computer Times
  • Site of the Day - New York Times
  • Vice President's Hammer Award for Reinventing Government

December 2000

  • Site of the Day - E-mazing

November 2000

  • Site of the Month - King County Library (Washington State)

October 2000

  • A - Education World
  • Site of the Week - RefDesk.com
  • Site of the Day - Kathy Schrock's Guide for Educators
  • Site of the Day - Mountain Home School District 193 (Mountain Home, Idaho)
  • Site of the Month - New York State Library
  • Site of the Week - Boston Bar Association
  • Site of the Week - Fort Smith, Arkansas Public Library

September 2000

  • Site of the Day - Alpha-Pro Net
  • Site of the Week - University of Texas Southwestern Medical Library

Awards by Title

  • #1 Federal Government Website - Comparing Technology Innovation in the Private and Public Sectors, Brookings Institution
  • #1 in 100 Top Government Sites - 100.com
  • #1 in About.com's Top 20 Essential U.S. Government Websites
  • #1 in Global E-Government Readiness - United Nations Global E-Government Readiness Report 2005
  • #1 in Overall Federal Agency E-Government Performance, Taubman Center for Public Policy at Brown University (2003, 2004, 2006, 2007)
  • #1 in Web-Quality & E-Government Readiness - United Nations "World Public Sector Report 2003 - E-Government at the Crossroads"
  • 25 Websites We Can't Live Without, Time Magazine
  • 101 Most Incredibly Useful Sites - PC Magazine
  • A - Education World
  • Arroba de oro, ("the golden @") Finalist
  • Azimuth Award
  • Best Government Web Sites: USA.gov - Government Computer News
  • Best New Government Website - Women's World Magazine
  • Best of the Web - Forbes.com
  • Cool Site of the Day - coolsiteoftheday.com
  • Cool Site of the Day - Kim Komando
  • Cool Website of the Day - "Topical" Tipworld
  • "EContent 100" - EContent MagazineExcellence.Gov
  • Excellence.Gov
  • Excellent rating for GovGab.gov blog by blogged.com
  • Fed 100
  • Favorite Places on the Web - Chicago Sun-Times
  • Favorite Website - The Atlanta Journal-Constitution
  • Federal Line - FederalNewsRadio.com
  • FOSE and Chief Information Officers Council of Excellence Award
  • Golden Web Award
  • Government Computer News Award
  • Government Customer Support Excellence Award Finalist
  • Grace Hopper Government Technology Leadership Award
  • Hot Site - USA Today.com
  • Hot Site of the Year - USA Today.com
  • Innovations in American Government Award Winner (2002)
  • Intergovernmental Solutions Award
  • Interesting Worldwide Website - Computer Times
  • IRMCO Team Award Finalist
  • Link You Can't Live Without - WUSA9.com
  • Model of Collaboration - Center for Technology in Government at University at Albany, SUNY
  • Most Effective Federal Web Site at Using Interactive Features to Engage the Public - Brookings Institution
  • Outstanding Federal Civilian Marketing Program, GovMark Council
  • PC Magazine's Top 100 Classic Sites
  • Pick of the Week - Yahoo!
  • Pioneer Award, E-Gov
  • Pioneer Award - Federal Computer Week
  • President's Quality Award – Office of Personnel Management
  • Project Management Excellence in Collaborative Government/Web 2.0 Vision, Government Information Technology Executive Council (GITEC)
  • Public Access to Government Information Award - American Association Law Libraries
  • Recognized among "40 Great Web Sites," Reader's Digest, New Choices Magazine
  • Showcase of Excellence Award Winner - Federal Leadership Councils at FOSE
  • Site of the Day - Alpha-Pro Net
  • Site of the Day - Canton Public Library (Canton, Michigan)
  • Site of the Day - Charlotte Observer (North Carolina)
  • Site of the Day - E-mazing
  • Site of the Day - Entertainment Weekly
  • Site of the Day - Kathy Schrock's Guide for Educators
  • Site of the Day - Mountain Home School District 193 (Mountain Home, Idaho)
  • Site of the Day - The New York Times
  • Site of the Day - The Wall Street Journal Classroom Edition
  • Site of the Month - Chief Executives' Forum (Belfast, Ireland)
  • Site of the Month - Internet Resources for Nonprofits
  • Site of the Month - King County Library (Washington State)
  • Site of the Month - New York State Library
  • Site of the Month - Research Data Management Service, University of Delaware
  • Site of the Month - The CyberSkeptic's Guide to Internet Research
  • Site of the Week - Boston Bar Association
  • Site of the Week - Fort Smith, Arkansas Public Library
  • Site of the Week - Legal Engine
  • Site of the Week - Post-Standard (Syracuse, NY)
  • Site of the Week - RefDesk.com
  • Site of the Week - The Washington Times
  • Site of the Week - University of Texas Southwestern Medical Library
  • Site of the Week - Web Watch
  • Site of the Week - Worksupport.com
  • Stockholm Challenge Award Finalist 2006
  • The 50 Most-Mentioned Agencies on Twitter
  • "The Best of..." - Money Magazine
  • Top 100 Sites for Small Business - Entrepreneur Magazine
  • Top 100 Sites of the Day - The Legendinc.com
  • Top 100 Websites, WEB100.com
  • Top Government Blog, Juggle.com
  • Top Site of the Day - widders.com
  • Top Ten Most Useful Sites for Web-Based Research - XooxleAnswers
  • Top Three Government Sites - WABC TV, New York
  • U.S. Government Web Sites You Didn't Know You Could Use, lifehacker.com
  • Vice President's Hammer Award for Reinventing Government
  • Vignette Village 2007 Excellence Award - Vignette Corporation
  • WebAward - Web Marketing Association
  • Website of the Day - kdsk.com
  • Web Content Managers Best Practices Award for FirstGov en español (now GobiernoUSA.gov)
  • Web Map: News You Can Use - USNews.com
  • Webby Awards Official Honoree - International Academy of Digital Arts and Sciences
  • Webby Worthy Award - International Academy of Digital Arts and Sciences
  • World Summit Award Finalist - United Nations International Telecommunications Union
  • Yahoo! Internet Life Magazine's 50 Most Incredibly Useful Sites

The 1040 Easy Form

1040 easy form 1. 1040 easy form   403(b) Plan Basics Table of Contents What Is a 403(b) Plan? What Are the Benefits of Contributing to a 403(b) Plan?Excluded. 1040 easy form Deducted. 1040 easy form Who Can Participate in a 403(b) Plan?Ministers. 1040 easy form Who Can Set Up a 403(b) Account? How Can Contributions Be Made to My 403(b) Account? Do I Report Contributions on My Tax Return? How Much Can Be Contributed to My 403(b) Account? This chapter introduces you to 403(b) plans and accounts. 1040 easy form Specifically, the chapter answers the following questions. 1040 easy form What is a 403(b) plan? What are the benefits of contributing to a 403(b) plan? Who can participate in a 403(b) plan? Who can set up a 403(b) account? How can contributions be made to my 403(b) account? Do I report contributions on my tax return? How much can be contributed to my 403(b) account? What Is a 403(b) Plan? A 403(b) plan, also known as a tax-sheltered annuity (TSA) plan, is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers. 1040 easy form Individual accounts in a 403(b) plan can be any of the following types. 1040 easy form An annuity contract, which is a contract provided through an insurance company, A custodial account, which is an account invested in mutual funds, or A retirement income account set up for church employees. 1040 easy form Generally, retirement income accounts can invest in either annuities or mutual funds. 1040 easy form We use the term “403(b) account” to refer to any one of these funding arrangements throughout this publication, unless otherwise specified. 1040 easy form What Are the Benefits of Contributing to a 403(b) Plan?  There are three benefits to contributing to a 403(b) plan. 1040 easy form The first benefit is that you do not pay income tax on allowable contributions until you begin making withdrawals from the plan, usually after you retire. 1040 easy form Allowable contributions to a 403(b) plan are either excluded or deducted from your income. 1040 easy form However, if your contributions are made to a Roth contribution program, this benefit does not apply. 1040 easy form Instead, you pay income tax on the contributions to the plan but distributions from the plan (if certain requirements are met) are tax free. 1040 easy form Note. 1040 easy form Generally, employees must pay social security and Medicare tax on their contributions to a 403(b) plan, including those made under a salary reduction agreement. 1040 easy form See chapter 4, Limit on Elective Deferrals , for more information. 1040 easy form The second benefit is that earnings and gains on amounts in your 403(b) account are not taxed until you withdraw them. 1040 easy form Earnings and gains on amounts in a Roth contribution program are not taxed if your withdrawals are qualified distributions. 1040 easy form Otherwise, they are taxed when you withdraw them. 1040 easy form The third benefit is that you may be eligible to take a credit for elective deferrals contributed to your 403(b) account. 1040 easy form See chapter 10, Retirement Savings Contributions Credit (Saver's Credit) . 1040 easy form Excluded. 1040 easy form   If an amount is excluded from your income, it is not included in your total wages on your Form W-2. 1040 easy form This means that you do not report the excluded amount on your tax return. 1040 easy form Deducted. 1040 easy form   If an amount is deducted from your income, it is included with your other wages on your Form W-2. 1040 easy form You report this amount on your tax return, but you are allowed to subtract it when figuring the amount of income on which you must pay tax. 1040 easy form Who Can Participate in a 403(b) Plan? Any eligible employee can participate in a 403(b) plan. 1040 easy form Eligible employees. 1040 easy form   The following employees are eligible to participate in a 403(b) plan. 1040 easy form Employees of tax-exempt organizations established under section 501(c)(3). 1040 easy form These organizations are usually referred to as section 501(c)(3) organizations or simply 501(c)(3) organizations. 1040 easy form Employees of public school systems who are involved in the day-to-day operations of a school. 1040 easy form Employees of cooperative hospital service organizations. 1040 easy form Civilian faculty and staff of the Uniformed Services University of the Health Sciences. 1040 easy form Employees of public school systems organized by Indian tribal governments. 1040 easy form Certain ministers (explained next). 1040 easy form Ministers. 1040 easy form   The following ministers are eligible employees for whom a 403(b) account can be established. 1040 easy form Ministers employed by section 501(c)(3) organizations. 1040 easy form Self-employed ministers. 1040 easy form A self-employed minister is treated as employed by a tax-exempt organization that is a qualified employer. 1040 easy form Ministers (chaplains) who meet both of the following requirements. 1040 easy form They are employed by organizations that are not section 501(c)(3) organizations. 1040 easy form They function as ministers in their day-to-day professional responsibilities with their employers. 1040 easy form   Throughout this publication, the term chaplain will be used to mean ministers described in the third category in the list above. 1040 easy form Example. 1040 easy form A minister employed as a chaplain by a state-run prison and a chaplain in the United States Armed Forces are eligible employees because their employers are not section 501(c)(3) organizations and they are employed as ministers. 1040 easy form Who Can Set Up a 403(b) Account? You cannot set up your own 403(b) account. 1040 easy form Only employers can set up 403(b) accounts. 1040 easy form A self-employed minister cannot set up a 403(b) account for his or her benefit. 1040 easy form If you are a self-employed minister, only the organization (denomination) with which you are associated can set up an account for your benefit. 1040 easy form How Can Contributions Be Made to My 403(b) Account? Generally, only your employer can make contributions to your 403(b) account. 1040 easy form However, some plans will allow you to make after-tax contributions (defined below). 1040 easy form The following types of contributions can be made to 403(b) accounts. 1040 easy form Elective deferrals . 1040 easy form These are contributions made under a salary reduction agreement. 1040 easy form This agreement allows your employer to withhold money from your paycheck to be contributed directly into a 403(b) account for your benefit. 1040 easy form Except for Roth contributions, you do not pay income tax on these contributions until you withdraw them from the account. 1040 easy form If your contributions are Roth contributions, you pay taxes on your contributions but any qualified distributions from your Roth account are tax free. 1040 easy form Nonelective contributions . 1040 easy form These are employer contributions that are not made under a salary reduction agreement. 1040 easy form Nonelective contributions include matching contributions, discretionary contributions, and mandatory contributions from your employer. 1040 easy form You do not pay income tax on these contributions until you withdraw them from the account. 1040 easy form After-tax contributions . 1040 easy form These are contributions (that are not Roth contributions) you make with funds that you must include in income on your tax return. 1040 easy form A salary payment on which income tax has been withheld is a source of these contributions. 1040 easy form If your plan allows you to make after-tax contributions, they are not excluded from income and you cannot deduct them on your tax return. 1040 easy form A combination of any of the three contribution types listed above. 1040 easy form Self-employed minister. 1040 easy form   If you are a self-employed minister, you are considered both an employee and an employer, and you can contribute to a retirement income account for your own benefit. 1040 easy form Do I Report Contributions on My Tax Return? Generally, you do not report contributions to your 403(b) account (except Roth contributions) on your tax return. 1040 easy form Your employer will report contributions on your 2013 Form W-2. 1040 easy form Elective deferrals will be shown in box 12 and the Retirement plan box will be checked in box 13. 1040 easy form If you are a self-employed minister or chaplain, see the discussions next. 1040 easy form Self-employed ministers. 1040 easy form   If you are a self-employed minister, you must report the total contributions as a deduction on your tax return. 1040 easy form Deduct your contributions on line 28 of the 2013 Form 1040. 1040 easy form Chaplains. 1040 easy form   If you are a chaplain and your employer does not exclude contributions made to your 403(b) account from your earned income, you may be able to take a deduction for those contributions on your tax return. 1040 easy form    However, if your employer has agreed to exclude the contributions from your earned income, you will not be allowed a deduction on your tax return. 1040 easy form   If you can take a deduction, include your contributions on line 36 of the 2013 Form 1040. 1040 easy form Enter the amount of your deduction and write “403(b)” on the dotted line next to line 36. 1040 easy form How Much Can Be Contributed to My 403(b) Account? There are limits on the amount of contributions that can be made to your 403(b) account each year. 1040 easy form If contributions made to your 403(b) account are more than these contribution limits, penalties may apply. 1040 easy form Chapters 2 through 6 provide information on how to determine the amount that can be contributed to your 403(b) account. 1040 easy form Worksheets are provided in Chapter 9 to help you determine the maximum amount that can be contributed to your 403(b) account each year. 1040 easy form Chapter 7, Excess Contributions , describes how to prevent excess contributions and how to get an excess contribution corrected. 1040 easy form Prev  Up  Next   Home   More Online Publications