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2011 Income Taxes

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2011 Income Taxes

2011 income taxes Publication 509 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 2011 income taxes Tax questions. 2011 income taxes Background Information for Using the Tax CalendarsElectronic deposit requirement. 2011 income taxes Legal holidays. 2011 income taxes Statewide legal holidays. 2011 income taxes Future Developments For the latest information about developments related to Publication 509, such as legislation enacted after it was published, go to www. 2011 income taxes irs. 2011 income taxes gov/pub509. 2011 income taxes What's New Publication 1518 discontinued after 2013. 2011 income taxes  Publication 1518, IRS Tax Calendar for Small Businesses and Self-Employed, is discontinued after 2013. 2011 income taxes An IRS Tax Calendar and most of the information previously contained in Publication 1518 can be found at www. 2011 income taxes irs. 2011 income taxes gov/taxcalendar. 2011 income taxes Reminders Photographs of missing children. 2011 income taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 income taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 income taxes 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. 2011 income taxes Introduction A tax calendar is a 12-month calendar divided into quarters. 2011 income taxes The calendar gives specific due dates for: Filing tax forms, Paying taxes, and Taking other actions required by federal tax law. 2011 income taxes What does this publication contain?   This publication contains the following. 2011 income taxes A section on how to use the tax calendars. 2011 income taxes Three tax calendars: General Tax Calendar, Employer's Tax Calendar, and Excise Tax Calendar. 2011 income taxes A table showing the semiweekly deposit due dates for payroll taxes for 2014. 2011 income taxes   Most of the due dates discussed in this publication are also included in the IRS Tax Calendar available at www. 2011 income taxes irs. 2011 income taxes gov/taxcalendar. 2011 income taxes Who should use this publication?   Primarily, employers need to use this publication. 2011 income taxes However, the General Tax Calendar has important due dates for all businesses and individuals. 2011 income taxes Anyone who must pay excise taxes may need the Excise Tax Calendar . 2011 income taxes What are the advantages of using a tax calendar?   The following are advantages of using a calendar. 2011 income taxes You do not have to figure the due dates yourself. 2011 income taxes You can file or pay timely and avoid penalties. 2011 income taxes You do not have to adjust the due dates for Saturdays, Sundays, and legal holidays. 2011 income taxes You do not have to adjust the due dates for special banking rules if you use the Employer's Tax Calendar or Excise Tax Calendar . 2011 income taxes Which calendar(s) should I use?   To decide which calendar(s) to use, first look at the General Tax Calendar and highlight the dates that apply to you. 2011 income taxes If you are an employer, also use the Employer's Tax Calendar . 2011 income taxes If you must pay excise taxes, use the Excise Tax Calendar . 2011 income taxes Depending on your situation, you may need to use more than one calendar. 2011 income taxes Table 1. 2011 income taxes Useful Publications IF you are. 2011 income taxes . 2011 income taxes . 2011 income taxes THEN you may need. 2011 income taxes . 2011 income taxes . 2011 income taxes An employer • Publication 15 (Circular E), Employer's Tax Guide. 2011 income taxes  • Publication 15-A, Employer's Supplemental Tax Guide. 2011 income taxes  • Publication 15-B, Employer's Tax Guide to Fringe Benefits. 2011 income taxes  • Publication 926, Household Employer's Tax Guide. 2011 income taxes A farmer • Publication 51 (Circular A), Agricultural Employer's Tax Guide. 2011 income taxes  • Publication 225, Farmer's Tax Guide. 2011 income taxes An individual • Publication 505, Tax Withholding and Estimated Tax. 2011 income taxes Required to pay excise taxes • Publication 510, Excise Taxes. 2011 income taxes What is not in these calendars?   The calendars do not cover the employment or excise tax deposit rules. 2011 income taxes You can find the deposit rules for employment taxes in Publication 15 (Circular E), Employer's Tax Guide. 2011 income taxes The deposit rules for excise taxes are in Publication 510, Excise Taxes, and in the Instructions for Form 720, Quarterly Federal Excise Tax Return. 2011 income taxes In addition, the calendars do not cover filing forms and other requirements for: Estate taxes, Gift taxes, Trusts, Exempt organizations, Certain types of corporations, or Foreign partnerships. 2011 income taxes What other publications and tax forms will I need?   Table 1 lists other publications you may need to order. 2011 income taxes Each calendar lists the forms you may need. 2011 income taxes   See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2011 income taxes Comments and suggestions. 2011 income taxes   We welcome your comments about this publication and your suggestions for future editions. 2011 income taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 income taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 income taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 income taxes   You can send us comments from www. 2011 income taxes irs. 2011 income taxes gov/formspubs. 2011 income taxes Click on More Information and then click on Comment on Tax Forms and Publications. 2011 income taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our forms and publications. 2011 income taxes Ordering forms and publications. 2011 income taxes   Visit www. 2011 income taxes irs. 2011 income taxes 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. 2011 income taxes Internal Revenue Service 1201 N. 2011 income taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 income taxes   If you have a tax question, check the information available on IRS. 2011 income taxes gov or call 1-800-829-1040. 2011 income taxes We cannot answer tax questions sent to either of the above addresses. 2011 income taxes Background Information for Using the Tax Calendars The following brief explanations may be helpful to you in using the tax calendars. 2011 income taxes IRS e-services make taxes easier. 2011 income taxes   Now more than ever before, businesses can enjoy the benefits of filing and paying their federal taxes electronically. 2011 income taxes Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make taxes easier. 2011 income taxes    You can e-file your Form 1040; certain business tax returns such as Forms 1120, 1120S, and 1065; certain employment tax returns such as Forms 940 and 941; certain excise tax returns such as Forms 720, 2290, and 8849; and Form 1099 and other information returns. 2011 income taxes Visit www. 2011 income taxes irs. 2011 income taxes gov/efile for more information. 2011 income taxes You can pay taxes online or by phone using the Electronic Federal Tax Payments System (EFTPS). 2011 income taxes For detailed information about using this free service, see Electronic deposit requirement below. 2011 income taxes   Use these electronic options to make filing and paying taxes easier. 2011 income taxes For more information on electronic payments, visit the IRS website at www. 2011 income taxes irs. 2011 income taxes gov/e-pay. 2011 income taxes Tax deposits. 2011 income taxes   Some taxes can be paid with the return on which they are reported. 2011 income taxes However, in many cases, you have to deposit the tax before the due date for filing the return. 2011 income taxes Tax deposits are figured for periods of time that are shorter than the time period covered by the return. 2011 income taxes See Publication 15 (Circular E) for the employment tax deposit rules. 2011 income taxes For the excise tax deposit rules, see Publication 510 or the Instructions for Form 720. 2011 income taxes    Electronic deposit requirement. 2011 income taxes   You must use electronic funds transfer to make all federal tax deposits (such as deposits of employment tax, excise tax, and corporate income tax). 2011 income taxes Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). 2011 income taxes EFTPS is a free service provided by the Department of Treasury. 2011 income taxes 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. 2011 income taxes   To get more information or to enroll in EFTPS, call 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD/TTY). 2011 income taxes You can also visit the EFTPS website at www. 2011 income taxes eftps. 2011 income taxes gov. 2011 income taxes Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide to Getting Started. 2011 income taxes    If you fail to timely, properly, and in full make your federal tax deposit, you may be subject to a failure-to-deposit penalty. 2011 income taxes For an EFTPS deposit to be on time, you must initiate the deposit by 8 p. 2011 income taxes m. 2011 income taxes Eastern time the day before the date the deposit is due. 2011 income taxes Saturday, Sunday, or legal holiday. 2011 income taxes   Generally, if a due date for performing any act for tax purposes falls on a Saturday, Sunday, or legal holiday, the act is considered to be performed timely if it is performed no later than the next day that is not a Saturday, Sunday, or legal holiday. 2011 income taxes The term legal holiday means any legal holiday in the District of Columbia. 2011 income taxes The calendars provided in this publication make the adjustment for Saturdays, Sundays, and legal holidays. 2011 income taxes But you must make any adjustments for statewide legal holidays, as discussed next. 2011 income taxes An exception to this rule for certain excise taxes is noted later under the Excise Tax Calendar. 2011 income taxes Legal holidays. 2011 income taxes   Legal holidays for 2014 are listed below. 2011 income taxes January 1— New Year's Day January 20— Birthday of Martin Luther King, Jr. 2011 income taxes / Inauguration Day February 17— Washington's Birthday April 16— District of Columbia Emancipation Day May 26— Memorial Day July 4— Independence Day September 1— Labor Day October 13— Columbus Day November 11— Veterans Day November 27— Thanksgiving Day December 25— Christmas Day Statewide legal holidays. 2011 income taxes   A statewide legal holiday delays a due date for filing a return only if the IRS office where you are required to file is located in that state. 2011 income taxes A statewide legal holiday does not delay a due date for making a federal tax deposit. 2011 income taxes Extended due date for Forms 1098, 1099, and W-2 if filed electronically. 2011 income taxes   If you file Forms 1098, 1099, or W-2 electronically, your due date for filing them with the IRS or the Social Security Administration (SSA) will be extended to March 31. 2011 income taxes   For 2014, the due date for giving the recipient these forms is January 31. 2011 income taxes   For information about filing Forms 1098, 1099, or W-2G electronically, see Publication 1220, Specifications for Filing Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G Electronically. 2011 income taxes For information about filing Form W-2 electronically with the SSA, visit www. 2011 income taxes ssa. 2011 income taxes gov/employer or call 1-800-772-6270. 2011 income taxes Penalties. 2011 income taxes   Whenever possible, you should take action before the listed due date. 2011 income taxes If you are late, you may have to pay a penalty as well as interest on any overdue taxes. 2011 income taxes   Be sure to follow all the tax laws that apply to you. 2011 income taxes In addition to civil penalties, criminal penalties may be imposed for intentionally not paying taxes, for intentionally filing a false return, or for not filing a required return. 2011 income taxes Use of private delivery services. 2011 income taxes   You can use certain private delivery services designated by the IRS to meet the timely mailing as timely filing/paying rule for tax returns and payments. 2011 income taxes These private delivery services include only the following. 2011 income taxes DHL Express (DHL): DHL Same Day Service. 2011 income taxes Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2 Day, FedEx International Priority, and FedEx International First. 2011 income taxes United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. 2011 income taxes M. 2011 income taxes , UPS Worldwide Express Plus, and UPS Worldwide Express. 2011 income taxes   For the IRS mailing address to use if you are using a private delivery service, go to IRS. 2011 income taxes gov and enter “private delivery service” in the search box. 2011 income taxes   The private delivery service can tell you how to get written proof of the mailing date. 2011 income taxes    The U. 2011 income taxes S. 2011 income taxes Postal Service advises that private delivery services cannot deliver items to P. 2011 income taxes O. 2011 income taxes boxes. 2011 income taxes You must use the U. 2011 income taxes S. 2011 income taxes Postal Service to mail any item to an IRS P. 2011 income taxes O. 2011 income taxes box address. 2011 income taxes Prev  Up  Next   Home   More Online Publications
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Page Last Reviewed or Updated: 30-Jan-2014

The 2011 Income Taxes

2011 income taxes Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. 2011 income taxes SIMPLE plans. 2011 income taxes Qualified plans. 2011 income taxes Ordering forms and publications. 2011 income taxes Tax questions. 2011 income taxes Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. 2011 income taxes irs. 2011 income taxes gov/pub560. 2011 income taxes What's New Compensation limit increased for 2013 and 2014. 2011 income taxes  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. 2011 income taxes This limit increases to $260,000 for 2014. 2011 income taxes Elective deferral limit for 2013 and 2014. 2011 income taxes  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. 2011 income taxes These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. 2011 income taxes Defined contribution limit increased for 2013 and 2014. 2011 income taxes  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. 2011 income taxes This limit increases to $52,000 for 2014. 2011 income taxes SIMPLE plan salary reduction contribution limit for 2013 and 2014. 2011 income taxes  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. 2011 income taxes Catch-up contribution limit remains unchanged for 2013 and 2014. 2011 income taxes  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. 2011 income taxes The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. 2011 income taxes The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. 2011 income taxes The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. 2011 income taxes The catch-up contribution limit. 2011 income taxes The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. 2011 income taxes See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. 2011 income taxes All section references are to the Internal Revenue Code, unless otherwise stated. 2011 income taxes Reminders In-plan Roth rollovers. 2011 income taxes  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. 2011 income taxes An in-plan Roth rollover is not treated as a distribution for most purposes. 2011 income taxes Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. 2011 income taxes For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. 2011 income taxes R. 2011 income taxes B. 2011 income taxes 872, available at  www. 2011 income taxes irs. 2011 income taxes gov/irb/2010-51_IRB/ar11. 2011 income taxes html. 2011 income taxes In-plan Roth rollovers expanded. 2011 income taxes  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. 2011 income taxes Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. 2011 income taxes For more information, see Notice 2013-74, 2013-52 I. 2011 income taxes R. 2011 income taxes B. 2011 income taxes 819, available at www. 2011 income taxes irs. 2011 income taxes gov/irb/2013-52_IRB/ar11. 2011 income taxes html. 2011 income taxes Credit for startup costs. 2011 income taxes  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. 2011 income taxes The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. 2011 income taxes You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. 2011 income taxes You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. 2011 income taxes At least one participant must be a non-highly compensated employee. 2011 income taxes The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. 2011 income taxes You. 2011 income taxes A member of a controlled group that includes you. 2011 income taxes A predecessor of (1) or (2). 2011 income taxes The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. 2011 income taxes However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. 2011 income taxes You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. 2011 income taxes To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. 2011 income taxes Retirement savings contributions credit. 2011 income taxes  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. 2011 income taxes The maximum contribution eligible for the credit is $2,000. 2011 income taxes To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. 2011 income taxes For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). 2011 income taxes Photographs of missing children. 2011 income taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2011 income taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2011 income taxes 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. 2011 income taxes Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. 2011 income taxes In this publication, “you” refers to the employer. 2011 income taxes See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. 2011 income taxes This publication covers the following types of retirement plans. 2011 income taxes SEP (simplified employee pension) plans. 2011 income taxes SIMPLE (savings incentive match plan for employees) plans. 2011 income taxes Qualified plans (also called H. 2011 income taxes R. 2011 income taxes 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. 2011 income taxes SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. 2011 income taxes You can deduct contributions you make to the plan for your employees. 2011 income taxes If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. 2011 income taxes You can also deduct trustees' fees if contributions to the plan do not cover them. 2011 income taxes Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. 2011 income taxes Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. 2011 income taxes These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. 2011 income taxes What this publication covers. 2011 income taxes   This publication contains the information you need to understand the following topics. 2011 income taxes What type of plan to set up. 2011 income taxes How to set up a plan. 2011 income taxes How much you can contribute to a plan. 2011 income taxes How much of your contribution is deductible. 2011 income taxes How to treat certain distributions. 2011 income taxes How to report information about the plan to the IRS and your employees. 2011 income taxes Basic features of SEP, SIMPLE, and qualified plans. 2011 income taxes The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. 2011 income taxes SEP plans. 2011 income taxes   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. 2011 income taxes Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. 2011 income taxes SIMPLE plans. 2011 income taxes   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. 2011 income taxes Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. 2011 income taxes In addition, you will contribute matching or nonelective contributions. 2011 income taxes The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. 2011 income taxes Qualified plans. 2011 income taxes   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. 2011 income taxes However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. 2011 income taxes Table 1. 2011 income taxes Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). 2011 income taxes Smaller of $51,000 or 25%1 of participant's compensation. 2011 income taxes 2 25%1 of all participants' compensation. 2011 income taxes 2 Any time up to the due date of employer's return (including extensions). 2011 income taxes SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. 2011 income taxes 4  Matching or nonelective contributions: Due date of employer's return (including extensions). 2011 income taxes Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. 2011 income taxes   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. 2011 income taxes 2 Same as maximum contribution. 2011 income taxes Any time between 1/1 and 10/1 of the calendar year. 2011 income taxes   For a new employer coming into existence after 10/1, as soon as administratively feasible. 2011 income taxes Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). 2011 income taxes 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). 2011 income taxes  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. 2011 income taxes   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. 2011 income taxes 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. 2011 income taxes 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. 2011 income taxes   By the end of the tax year. 2011 income taxes Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. 2011 income taxes See Minimum Funding Requirement in chapter 4. 2011 income taxes Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. 2011 income taxes Based on actuarial assumptions and computations. 2011 income taxes By the end of the tax year. 2011 income taxes 1Net earnings from self-employment must take the contribution into account. 2011 income taxes See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . 2011 income taxes  2Compensation is generally limited to $255,000 in 2013. 2011 income taxes  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. 2011 income taxes  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. 2011 income taxes What this publication does not cover. 2011 income taxes   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. 2011 income taxes You may also need professional help and guidance. 2011 income taxes   Also, this publication does not cover all the rules that may be of interest to employees. 2011 income taxes For example, it does not cover the following topics. 2011 income taxes The comprehensive IRA rules an employee needs to know. 2011 income taxes These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). 2011 income taxes The comprehensive rules that apply to distributions from retirement plans. 2011 income taxes These rules are covered in Publication 575, Pension and Annuity Income. 2011 income taxes The comprehensive rules that apply to section 403(b) plans. 2011 income taxes These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). 2011 income taxes Comments and suggestions. 2011 income taxes   We welcome your comments about this publication and your suggestions for future editions. 2011 income taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2011 income taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2011 income taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2011 income taxes   You can send your comments from www. 2011 income taxes irs. 2011 income taxes gov/formspubs. 2011 income taxes Click on “More Information” and then on “Give us feedback. 2011 income taxes ”   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. 2011 income taxes Ordering forms and publications. 2011 income taxes   Visit www. 2011 income taxes irs. 2011 income taxes 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. 2011 income taxes Internal Revenue Service 1201 N. 2011 income taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2011 income taxes   If you have a tax question, check the information available on IRS. 2011 income taxes gov or call 1-800-829-1040. 2011 income taxes We cannot answer tax questions sent to either of the above addresses. 2011 income taxes Note. 2011 income taxes Forms filed electronically with the Department of Labor are not available on the IRS website. 2011 income taxes Instead, see www. 2011 income taxes efast. 2011 income taxes dol. 2011 income taxes gov. 2011 income taxes Prev  Up  Next   Home   More Online Publications