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2006 Tax Forms

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2006 Tax Forms

2006 tax forms Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. 2006 tax forms Tax questions. 2006 tax forms Useful Items - You may want to see: Note. 2006 tax forms After 2013, Publication 590 will be split into two separate publications as follows. 2006 tax forms Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. 2006 tax forms This publication will include the rules for rollover and conversion contributions. 2006 tax forms Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. 2006 tax forms This publication will include the rules for required minimum distributions and IRA beneficiaries. 2006 tax forms What's New for 2013 Traditional IRA contribution and deduction limit. 2006 tax forms  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. 2006 tax forms If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. 2006 tax forms For more information, see How Much Can Be Contributed? in chapter 1. 2006 tax forms Roth IRA contribution limit. 2006 tax forms  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. 2006 tax forms If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. 2006 tax forms However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. 2006 tax forms For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. 2006 tax forms Modified AGI limit for traditional IRA contributions increased. 2006 tax forms  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. 2006 tax forms If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. 2006 tax forms If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. 2006 tax forms See How Much Can You Deduct? in chapter 1. 2006 tax forms Modified AGI limit for Roth IRA contributions increased. 2006 tax forms  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. 2006 tax forms Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. 2006 tax forms You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. 2006 tax forms Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. 2006 tax forms You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. 2006 tax forms Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. 2006 tax forms You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. 2006 tax forms See Can You Contribute to a Roth IRA? in chapter 2. 2006 tax forms Net Investment Income Tax. 2006 tax forms  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). 2006 tax forms However, these distributions are taken into account when determining the modified adjusted gross income threshold. 2006 tax forms Distributions from a nonqualified retirement plan are included in net investment income. 2006 tax forms See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. 2006 tax forms Kay Bailey Hutchison Spousal IRA. 2006 tax forms . 2006 tax forms  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. 2006 tax forms There are no changes to the rules regarding these IRAs. 2006 tax forms See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. 2006 tax forms What's New for 2014 Modified AGI limit for traditional IRA contributions increased. 2006 tax forms  For 2014, if you are covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. 2006 tax forms If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. 2006 tax forms If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. 2006 tax forms Modified AGI limit for Roth IRA contributions increased. 2006 tax forms  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. 2006 tax forms Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. 2006 tax forms You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. 2006 tax forms Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. 2006 tax forms You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. 2006 tax forms Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. 2006 tax forms You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. 2006 tax forms Reminders Future developments. 2006 tax forms  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. 2006 tax forms irs. 2006 tax forms gov/pub590. 2006 tax forms Simplified employee pension (SEP). 2006 tax forms  SEP IRAs are not covered in this publication. 2006 tax forms They are covered in Publication 560, Retirement Plans for Small Business. 2006 tax forms Deemed IRAs. 2006 tax forms  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. 2006 tax forms If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. 2006 tax forms An employee's account can be treated as a traditional IRA or a Roth IRA. 2006 tax forms For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 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. 2006 tax forms Contributions to both traditional and Roth IRAs. 2006 tax forms  For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in chapter 2. 2006 tax forms Statement of required minimum distribution (RMD). 2006 tax forms  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. 2006 tax forms The report or offer must include the date by which the amount must be distributed. 2006 tax forms The report is due January 31 of the year in which the minimum distribution is required. 2006 tax forms It can be provided with the year-end fair market value statement that you normally get each year. 2006 tax forms No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. 2006 tax forms IRA interest. 2006 tax forms  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. 2006 tax forms Tax on your traditional IRA is generally deferred until you take a distribution. 2006 tax forms Do not report this interest on your return as tax-exempt interest. 2006 tax forms For more information on tax-exempt interest, see the instructions for your tax return. 2006 tax forms Photographs of missing children. 2006 tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2006 tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2006 tax forms 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. 2006 tax forms Introduction This publication discusses individual retirement arrangements (IRAs). 2006 tax forms An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. 2006 tax forms What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. 2006 tax forms In some cases, amounts are not taxed at all if distributed according to the rules. 2006 tax forms What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. 2006 tax forms It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. 2006 tax forms   It also explains the penalties and additional taxes that apply when the rules are not followed. 2006 tax forms To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. 2006 tax forms How to use this publication. 2006 tax forms   The rules that you must follow depend on which type of IRA you have. 2006 tax forms Use Table I-1 to help you determine which parts of this publication to read. 2006 tax forms Also use Table I-1 if you were referred to this publication from instructions to a form. 2006 tax forms Comments and suggestions. 2006 tax forms   We welcome your comments about this publication and your suggestions for future editions. 2006 tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2006 tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2006 tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2006 tax forms   You can send your comments from www. 2006 tax forms irs. 2006 tax forms gov/formspubs/. 2006 tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications”. 2006 tax forms   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2006 tax forms Ordering forms and publications. 2006 tax forms   Visit www. 2006 tax forms irs. 2006 tax forms gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 2006 tax forms Internal Revenue Service 1201 N. 2006 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2006 tax forms   If you have a tax question, check the information available on IRS. 2006 tax forms gov or call 1-800-829-1040. 2006 tax forms We cannot answer tax questions sent to either of the above addresses. 2006 tax forms Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. 2006 tax forms 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. 2006 tax forms S. 2006 tax forms Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. 2006 tax forms Table I-1. 2006 tax forms Using This Publication IF you need information on . 2006 tax forms . 2006 tax forms . 2006 tax forms THEN see . 2006 tax forms . 2006 tax forms . 2006 tax forms traditional IRAs chapter 1. 2006 tax forms Roth IRAs chapter 2, and parts of  chapter 1. 2006 tax forms SIMPLE IRAs chapter 3. 2006 tax forms the credit for qualified retirement savings contributions (the saver's credit) chapter 4. 2006 tax forms how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. 2006 tax forms SEP IRAs and 401(k) plans Publication 560. 2006 tax forms Coverdell education savings accounts (formerly called education IRAs) Publication 970. 2006 tax forms IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. 2006 tax forms . 2006 tax forms . 2006 tax forms THEN see . 2006 tax forms . 2006 tax forms . 2006 tax forms first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. 2006 tax forms then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. 2006 tax forms and finally figure how much of your social security is taxable appendix B, worksheet 3. 2006 tax forms Table I-2. 2006 tax forms How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. 2006 tax forms Answers in the middle column apply to traditional IRAs. 2006 tax forms Answers in the right column apply to Roth IRAs. 2006 tax forms Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. 2006 tax forms You must not have reached age  70½ by the end of the year. 2006 tax forms See Who Can Open a Traditional IRA? in chapter 1. 2006 tax forms No. 2006 tax forms You can be any age. 2006 tax forms See Can You Contribute to a Roth IRA? in chapter 2. 2006 tax forms If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. 2006 tax forms For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. 2006 tax forms  There is no upper limit on how much you can earn and still contribute. 2006 tax forms See How Much Can Be Contributed? in chapter 1. 2006 tax forms Yes. 2006 tax forms For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. 2006 tax forms See How Much Can Be Contributed? and Table 2-1 in chapter 2. 2006 tax forms Can I deduct contributions to a Yes. 2006 tax forms You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. 2006 tax forms See How Much Can You Deduct? in chapter 1. 2006 tax forms No. 2006 tax forms You can never deduct contributions to a Roth IRA. 2006 tax forms See What Is a Roth IRA? in chapter 2. 2006 tax forms Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. 2006 tax forms In that case, you must file Form 8606. 2006 tax forms See Nondeductible Contributions in chapter 1. 2006 tax forms No. 2006 tax forms You do not have to file a form if you contribute to a Roth IRA. 2006 tax forms See Contributions not reported in chapter 2. 2006 tax forms Do I have to start taking distributions when I reach a certain age from a Yes. 2006 tax forms You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. 2006 tax forms See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. 2006 tax forms No. 2006 tax forms If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. 2006 tax forms See Are Distributions Taxable? in chapter 2. 2006 tax forms However, if you are the beneficiary of a Roth IRA, you may have to take distributions. 2006 tax forms See Distributions After Owner's Death in chapter 2. 2006 tax forms How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. 2006 tax forms See Are Distributions Taxable? in chapter 1. 2006 tax forms Distributions from a Roth IRA are not taxed as long as you meet certain criteria. 2006 tax forms See Are Distributions Taxable? in chapter 2. 2006 tax forms Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. 2006 tax forms If you have, file Form 8606. 2006 tax forms See Nondeductible Contributions in chapter 1. 2006 tax forms Yes. 2006 tax forms File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). 2006 tax forms Prev  Up  Next   Home   More Online Publications
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LP 64 (Letter 1731) Frequently Asked Questions (FAQs)

What is the notice telling me?

We are trying to locate a taxpayer and are requesting your assistance.

What do I have to do?

Provide us with information you have on the taxpayer's address, home and work telephone numbers, the name and address of known employer(s) or others who may know how we can locate the taxpayer, and any other information that might help us locate this person.

How much time do I have?

Please respond at your earliest convenience by mail using the enclosed envelope or by phone by calling the number shown at the top of the letter. Responses are requested within 10 days of the date on the letter. If you would like your name excluded from the list of persons we have contacted, please let us know that when you call.

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Page Last Reviewed or Updated: 30-Jan-2014

The 2006 Tax Forms

2006 tax forms Index A Actuarial Tables, Actuarial Tables How to use, How To Use Actuarial Tables Unisex, Unisex Annuity Tables Adjustments to total cost, Adjustments Annuity starting date, The annuity starting date Assistance (see Tax help) D Death benefit exclusion, Death benefit exclusion. 2006 tax forms E Election Post-June 1986 contributions, Contributions made both before July 1986 and after June 1986. 2006 tax forms , Annuity received after June 30, 1986. 2006 tax forms Pre-July 1986 contributions, Contributions made both before July 1986 and after June 1986. 2006 tax forms Employment abroad, Foreign employment. 2006 tax forms Exclusion limited to net cost, Exclusion limited to net cost. 2006 tax forms Exclusion not limited to net cost, Exclusion not limited to net cost. 2006 tax forms Exclusion ratio, Step 3. 2006 tax forms Expected return, Expected Return F Fixed period annuity, Types of pensions and annuities. 2006 tax forms , Fixed period annuity. 2006 tax forms Foreign employment, Foreign employment. 2006 tax forms Free tax services, Free help with your tax return. 2006 tax forms G General Rule Who must use the, Who must use the General Rule. 2006 tax forms H Help (see Tax help) Help from IRS, Help from IRS. 2006 tax forms , Request for a ruling. 2006 tax forms , Free IRS help. 2006 tax forms , Requesting a Ruling on Taxation of Annuity I Increase in payments, Increase in annuity payments. 2006 tax forms Investment in the contract, Investment in the Contract J Joint and survivor annuities, Types of pensions and annuities. 2006 tax forms , Joint and survivor annuities. 2006 tax forms N Net cost, Net cost. 2006 tax forms Nonqualified employee plans, General Information P Part-year payments, Part-year payments. 2006 tax forms Periodic payments, taxation of, Taxation of Periodic Payments Publications (see Tax help) Q Qualified plans, Introduction R Refund feature, Refund feature. 2006 tax forms Ruling request, Request for a ruling. 2006 tax forms , Requesting a Ruling on Taxation of Annuity S Single life annuity, Single life annuity. 2006 tax forms Survivor annuities, Different payments to survivor. 2006 tax forms T Tax help, How To Get Tax Help Taxable part of annuity How to compute the, Computation Under the General Rule Worksheets, Worksheet I For Determining Taxable Annuity Under Regulations Section 1. 2006 tax forms 72-6(d)(6) Election For Single Annuitant With No Survivor Annuity, Worksheet II For Determining Taxable Annuity Under Regulations Section 1. 2006 tax forms 72-6(d)(6) Election For Joint and Survivor Annuity TTY/TDD information, How To Get Tax Help Types of pensions and annuities, Types of pensions and annuities. 2006 tax forms V Variable annuities, Types of pensions and annuities. 2006 tax forms , Variable annuities. 2006 tax forms W Withholding of tax, Withholding tax and estimated tax. 2006 tax forms Prev  Up     Home   More Online Publications