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104ez IRAs and Other Retirement Plans Table of Contents 2002 ChangesSimplified Employee Pensions (SEPs) 403(b) Plans Later ChangeDeemed IRAs 2002 Changes Simplified Employee Pensions (SEPs) Contribution limit increased. 104ez   For plan years beginning after December 31, 2001, the annual limit on the amount of employer contributions to a SEP increases to the lesser of the following amounts. 104ez 25% of an eligible employee's compensation. 104ez $40,000 (subject to cost-of-living adjustments after 2002). 104ez Deduction limit. 104ez   For years beginning after 2001, the following changes apply to the SEP deduction limit. 104ez Elective deferrals (SARSEPs). 104ez   Elective deferrals under a SARSEP are not subject to the deduction limit that applies to employer contributions. 104ez Also, elective deferrals are not taken into account when figuring the amount you can deduct for employer contributions that are not elective deferrals. 104ez Definition of compensation. 104ez    Compensation for figuring the deduction for employer contributions includes elective deferrals under a SARSEP. 104ez More information. 104ez   For more information about SEPs, see Publication 560, Retirement Plans for Small Business. 104ez 403(b) Plans Figuring catch-up contributions. 104ez   When figuring allowable catch-up contributions, combine all contributions made by your employer on your behalf to the following plans. 104ez Qualified retirement plans. 104ez 403(b) plans. 104ez Simplified employee pensions (SEP). 104ez SIMPLE plans. 104ez   The total amount of the catch-up contributions to all plans maintained by your employer cannot exceed the annual limit. 104ez For 2002, the limit is $1,000. 104ez Rollovers to and from 403(b) plans. 104ez   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). 104ez This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. 104ez Years of service for church employees and ministers. 104ez   If you are a minister or church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. 104ez Prior law required church employees and ministers to figure years of service separately for each employer. 104ez   As a minister or church employee, all contributions made to 403(b) plans on your behalf, as an employee of a church or a convention or association of churches, are considered made by one employer. 104ez Foreign missionaries. 104ez   If you are a foreign missionary, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not more than the greater of: $3,000, or Your includible compensation. 104ez More information. 104ez   For more information about 403(b) plans, see Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). 104ez Later Change Deemed IRAs For plan years beginning after 2002, a qualified employer plan can provide for voluntary employee contributions to a separate account or annuity that is deemed to be an IRA. 104ez For this purpose, a qualified employer plan includes a deferred compensation plan (section 457(b) plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. 104ez The term qualified employer plan also includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), and A tax-sheltered annuity plan (section 403(b) plan). 104ez More information about IRAs can be found in Publication 590, Individual Retirement Arrangements (IRAs). 104ez Prev  Up  Next   Home   More Online Publications
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104ez Index A Abatement of interest (see Interest, abatement) Appeal rights, Appeal Rights, Appeals to the Courts, Tax Court, District Court and Court of Federal Claims (see also Tax Court) Assistance (see Tax help) Authorization, third party, Third party authorization. 104ez B Burden of proof, Burden of proof. 104ez C Civil action (see Waivers, tax suits, civil action) Claim for refund, Claims for Refund Disallowance, Explanation of Any Claim for Refund Disallowance Estates on installment method, Claim for refund by estates electing the installment method of payment. 104ez Periods of financial disability, Periods of financial disability. 104ez Comments on publication, Comments and suggestions. 104ez Communications, privileged, Confidentiality privilege. 104ez , Confidentiality privilege. 104ez Confidentiality, Confidentiality privilege. 104ez , Confidentiality privilege. 104ez D Disability (see Financial disability, periods of) Disaster areas, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions E Employment status, Tax Court review of, Jurisdiction for determination of employment status. 104ez Estates Claim for refund, Claim for refund by estates electing the installment method of payment. 104ez Examination of returns, Examination of Returns F Fast track mediation, Fast track mediation. 104ez Financial disability, periods of Claim for refund, Periods of financial disability. 104ez Form 8379, Injured spouse exception. 104ez 8857, Form 8857. 104ez Free tax services, Free help with your tax return. 104ez H Help (see Tax help) I Injured spouse, Injured spouse exception. 104ez Innocent spouse relief, Tax Court review of request for relief from joint and several liability on a joint return. 104ez , Relief from joint and several liability on a joint return. 104ez Installment agreement, Installment Agreement Request Installment method Estates, claim for refund by, Claim for refund by estates electing the installment method of payment. 104ez Interest Abatement Disaster areas, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Error or delay by IRS, Abatement of Interest Due to Error or Delay by the IRS Terrorist attacks, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Netting, overlapping underpayments and overpayments, Interest Netting Suspended, Suspension of interest and penalties. 104ez J Joint and several liability, relief from, Tax Court review of request for relief from joint and several liability on a joint return. 104ez , Relief from joint and several liability on a joint return. 104ez L Losses Disaster area, Disaster area claims for refund. 104ez Low Income Taxpayer Clinics, Low Income Taxpayer Clinics. 104ez M Mediation, fast track, Fast track mediation. 104ez More information, Useful Items - You may want to see: N Notice of deficiency Timely mailing, Suspension of interest and penalties. 104ez Notices Third party contacts, Notice of IRS contact of third parties. 104ez O Offer in compromise, Offer in Compromise Overpayments Offsets against state tax, Offset of past-due state income tax obligations against overpayments. 104ez P Penalties, suspended, Suspension of interest and penalties. 104ez Practitioners, federally authorized Confidential communications, Confidentiality privilege. 104ez , Confidentiality privilege. 104ez Presidentially declared disaster, Disaster area claims for refund. 104ez Publications (see Tax help) R Refund, Claims for Refund, Periods of financial disability. 104ez , Offset of past-due state income tax obligations against overpayments. 104ez Reduced, Reduced Refund Refund deadline postponement, Postponed refund deadlines. 104ez Refund or credit before court decision, Refund or Credit of Overpayments Before Final Determination Rights Communications, privileged, Confidentiality privilege. 104ez , Confidentiality privilege. 104ez Requests to waive, Prohibition on requests to taxpayers to give up rights to bring civil action. 104ez S Suggestions for publication, Comments and suggestions. 104ez T Tax Court, Appeals to the Courts, Tax Court Employment status, review of, Jurisdiction for determination of employment status. 104ez Innocent spouse relief, review of request for, Tax Court review of request for relief from joint and several liability on a joint return. 104ez Refund or credit before decision, Refund or Credit of Overpayments Before Final Determination Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. 104ez Taxpayer Advocate Service, Taxpayer Advocate Service. 104ez Terrorist attacks, abatement of interest, Abatement of Interest for Individuals Affected by Presidentially Declared Disasters or Military or Terrorist Actions Third party authorization, Third party authorization. 104ez TTY/TDD information, How To Get Tax Help W Waivers Tax suits, civil action, Prohibition on requests to taxpayers to give up rights to bring civil action. 104ez Z Zero rate, overlapping periods of interest (see Interest, netting) Prev  Up     Home   More Online Publications