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2011 Tax File

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2011 Tax File

2011 tax file Index A Abroad, citizens living, filing requirements, U. 2011 tax file S. 2011 tax file Citizens or Resident Aliens Living Abroad Absence, temporary, Temporary absences. 2011 tax file , Temporary absences. 2011 tax file , Temporary absences. 2011 tax file Accounting periods, joint returns, Accounting period. 2011 tax file Adopted child, Exception for adopted child. 2011 tax file , Adopted child. 2011 tax file , Adopted child. 2011 tax file Taxpayer identification number, Taxpayer identification numbers for adoptees. 2011 tax file Age Filing status determination, Age. 2011 tax file Gross income and filing requirements (Table 1), Table 1. 2011 tax file 2013 Filing Requirements Chart for Most Taxpayers Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Test, Age Test Aliens Dual-status (see Dual-status taxpayers) Nonresident (see Nonresident aliens) Alimony, Alimony. 2011 tax file Alternative minimum tax (AMT), effect on filing requirements (Table 3), Table 3. 2011 tax file Other Situations When You Must File a 2013 Return Amended returns, Joint Return After Separate Returns, Changing your mind. 2011 tax file (see also Form 1040X) Change from itemized to standard deduction (or vice versa), Electing to itemize for state tax or other purposes. 2011 tax file American citizens abroad, U. 2011 tax file S. 2011 tax file Citizens or Resident Aliens Living Abroad Annulled marriages, filing status, Annulled marriages. 2011 tax file Armed forces Combat zone, signing return for spouse, Spouse in combat zone. 2011 tax file Dependency allotments, Armed Forces dependency allotments. 2011 tax file GI Bill benefits, Tuition payments and allowances under the GI Bill. 2011 tax file Military quarters allotments, Tax-exempt military quarters allowances. 2011 tax file Assistance (see Tax help) ATINs (Adoption taxpayer identification numbers), Taxpayer identification numbers for adoptees. 2011 tax file B Birth of child, Death or birth. 2011 tax file Blind persons, standard deduction, Higher Standard Deduction for Blindness C Canada, resident of, U. 2011 tax file S. 2011 tax file citizen or resident alien. 2011 tax file , Citizen or Resident Test, Child in Canada or Mexico. 2011 tax file Capital expenses, Capital expenses. 2011 tax file Child born alive, Child born alive. 2011 tax file Child care expenses, Child care expenses. 2011 tax file Child custody, Custodial parent and noncustodial parent. 2011 tax file Child support under pre-1985 agreement, Child support under pre-1985 agreement. 2011 tax file Child tax credit, Child tax credit. 2011 tax file Child, qualifying, Qualifying Child Children Adopted child (see Adoption) Adoption (see Adopted child) Birth of child, Death or birth. 2011 tax file , Death or birth. 2011 tax file Claiming parent, when child is head of household, Special rule for parent. 2011 tax file Custody of, Custodial parent and noncustodial parent. 2011 tax file Death of child, Death or birth. 2011 tax file , Death or birth. 2011 tax file Dividends of, Unearned income. 2011 tax file Filing requirements as dependents (Table 2), Table 2. 2011 tax file 2013 Filing Requirements for Dependents Investment income of child under age 18, Table 2. 2011 tax file 2013 Filing Requirements for Dependents , Unearned income. 2011 tax file Kidnapped, Kidnapped child. 2011 tax file , Kidnapped child. 2011 tax file Social security number, Social Security Numbers for Dependents Stillborn, Stillborn child. 2011 tax file Church employees, filing requirements (Table 3), Table 3. 2011 tax file Other Situations When You Must File a 2013 Return Citizen or resident test, Citizen or Resident Test Citizens outside U. 2011 tax file S. 2011 tax file , filing requirements, U. 2011 tax file S. 2011 tax file Citizens or Resident Aliens Living Abroad Common law marriage, Considered married. 2011 tax file Community property states, Community property states. 2011 tax file Cousin, Cousin. 2011 tax file Custody of child, Custodial parent and noncustodial parent. 2011 tax file D Death Of child, Death or birth of child. 2011 tax file Of dependent, Death or birth. 2011 tax file , Death or birth. 2011 tax file Of spouse, Spouse died during the year. 2011 tax file , Spouse died. 2011 tax file , Spouse died before signing. 2011 tax file , Death of spouse. 2011 tax file Decedents, Spouse died during the year. 2011 tax file , Decedent's final return. 2011 tax file (see also Death of spouse) Filing requirements, Deceased Persons Deductions Personal exemption, Personal Exemptions Standard deduction, Standard Deduction Dependent taxpayer test, Dependent Taxpayer Test Dependents Birth of, Death or birth. 2011 tax file Born and died within year, Born and died in 2013. 2011 tax file Child's earnings, Child's earnings. 2011 tax file Death of, Death or birth. 2011 tax file Earned income, Earned income. 2011 tax file Exemption for, Exemptions for Dependents Filing requirements, Table 2. 2011 tax file 2013 Filing Requirements for Dependents , Dependents Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Not allowed to claim dependents, Dependent Taxpayer Test Qualifying child, Qualifying Child Qualifying relative, Qualifying Relative Social security number, Social Security Numbers for Dependents, Taxpayer identification numbers for adoptees. 2011 tax file Standard deduction for, Standard Deduction for Dependents Unearned income, Unearned income. 2011 tax file Disabled Child, Permanently and totally disabled. 2011 tax file Dependent, Disabled dependent working at sheltered workshop. 2011 tax file Divorced parents, Children of divorced or separated parents (or parents who live apart). 2011 tax file Divorced taxpayers Child custody, Custodial parent and noncustodial parent. 2011 tax file Filing status, Divorced persons. 2011 tax file , Divorce and remarriage. 2011 tax file , Divorced persons. 2011 tax file Joint returns, responsibility for, Divorced taxpayer. 2011 tax file Personal exemption, Divorced or separated spouse. 2011 tax file Domestic help, no exemption for, Housekeepers, maids, or servants. 2011 tax file Dual-status taxpayers Exemptions, Dual-status taxpayers. 2011 tax file Joint returns not available, Nonresident alien or dual-status alien. 2011 tax file E Earned income Defined for purposes of standard deduction, Earned income defined. 2011 tax file Dependent filing requirements (Table 2), Table 2. 2011 tax file 2013 Filing Requirements for Dependents Earned income credit Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person Elderly persons Home for the aged, Home for the aged. 2011 tax file Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Equitable relief, Innocent spouse, Relief from joint responsibility. 2011 tax file Exemptions, Exemptions, Taxpayer identification numbers for adoptees. 2011 tax file Dependents, Exemptions for Dependents Personal (see Personal exemption) F Fair rental value, Fair rental value defined. 2011 tax file Figures (see Tables and figures) Filing requirements, Who Must File, Filing Status Filing status, Filing Status, Qualifying Widow(er) With Dependent Child Annulled marriages, Annulled marriages. 2011 tax file Change to Joint return after separate returns, Joint Return After Separate Returns Separate returns after joint return, Separate Returns After Joint Return, Kidnapped child. 2011 tax file Determination of, Filing status. 2011 tax file , Filing Status Head of household, Head of household or qualifying widow(er) with dependent child. 2011 tax file , Head of Household Marital status, determination of, Marital Status Married filing jointly (see Joint returns) Married filing separately (see Married filing separately) Unmarried persons (see Single taxpayers) Food benefits, Support provided by the state (welfare, food benefits, housing, etc. 2011 tax file ). 2011 tax file Foreign employment, filing requirements, U. 2011 tax file S. 2011 tax file Citizens or Resident Aliens Living Abroad Foreign students, Foreign students' place of residence. 2011 tax file Form 1040 Personal exemption, Form 1040 filers. 2011 tax file Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2011 tax file , How to file. 2011 tax file , How to file. 2011 tax file Form 1040A Personal exemption, Form 1040A filers. 2011 tax file Social security numbers, Social Security Numbers for Dependents Use of, How to file. 2011 tax file , How to file. 2011 tax file , How to file. 2011 tax file Form 1040EZ Personal exemption, Form 1040EZ filers. 2011 tax file Use of, How to file. 2011 tax file , How to file. 2011 tax file Form 1040X Change of filing status, Joint Return After Separate Returns Itemized deductions, change to standard deduction, Changing your mind. 2011 tax file Standard deduction, change to itemized deductions, Changing your mind. 2011 tax file Form 1099-B, Form 1099-B received. 2011 tax file Form 8814, parents' election to report child's interest and dividends, Election to report child's unearned income on parent's return. 2011 tax file Form 8857, innocent spouse relief, Relief from joint responsibility. 2011 tax file Form SS-5, social security number request, No SSN. 2011 tax file Form W-7, individual taxpayer identification number request, Taxpayer identification numbers for aliens. 2011 tax file Form W-7A, adoption taxpayer identification number request, Taxpayer identification numbers for adoptees. 2011 tax file Foster care payments and expenses, Foster care payments and expenses. 2011 tax file , Foster care. 2011 tax file Foster child, Foster child. 2011 tax file , Foster care payments and expenses. 2011 tax file , Foster child. 2011 tax file , Foster care. 2011 tax file Free tax services, Free help with your tax return. 2011 tax file Funeral expenses, Do Not Include in Total Support G GI Bill benefits, Tuition payments and allowances under the GI Bill. 2011 tax file Gross income Defined, Gross income. 2011 tax file Filing requirements (Table 1), Table 1. 2011 tax file 2013 Filing Requirements Chart for Most Taxpayers Dependent filing requirements (Table 2), Table 2. 2011 tax file 2013 Filing Requirements for Dependents Test, Gross Income Test Group-term life insurance, Table 3. 2011 tax file Other Situations When You Must File a 2013 Return H Head of household, Head of Household, Kidnapped child. 2011 tax file Exemption for spouse, Head of household. 2011 tax file Filing requirements (Table 1), Table 1. 2011 tax file 2013 Filing Requirements Chart for Most Taxpayers Health insurance premiums, Medical insurance premiums. 2011 tax file Help (see Tax help) Home Aged, home for, Home for the aged. 2011 tax file Cost of keeping up, Keeping Up a Home Household workers, no exemption for, Housekeepers, maids, or servants. 2011 tax file I Income Gross, Gross Income Test Tax exempt, Tax-exempt income. 2011 tax file Individual retirement arrangements (IRAs) Filing requirements (Table 3), Table 3. 2011 tax file Other Situations When You Must File a 2013 Return Married filing separately, Individual retirement arrangements (IRAs). 2011 tax file Individual taxpayer identification numbers (ITINs), Reminders, Taxpayer identification numbers for aliens. 2011 tax file Innocent spouse relief, Relief from joint responsibility. 2011 tax file Insurance premiums Life, Do Not Include in Total Support Medical, Medical insurance premiums. 2011 tax file IRAs (see Individual retirement arrangements (IRAs)) Itemized deductions Changing from standard to itemized deduction (or vice versa), Changing your mind. 2011 tax file Choosing to itemize, Who Should Itemize Married filing separately, Married persons who filed separate returns. 2011 tax file When to itemize, When to itemize. 2011 tax file ITINs (Individual taxpayer identification numbers), Taxpayer identification numbers for aliens. 2011 tax file J Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Joint returns, Married Filing Jointly, Nonresident alien or dual-status alien. 2011 tax file Dependents on, Joint return. 2011 tax file Personal exemption, Joint return. 2011 tax file K Kidnapped children Qualifying child, Kidnapped child. 2011 tax file Qualifying relative, Kidnapped child. 2011 tax file Widow(er) with dependent child, Death or birth. 2011 tax file L Life insurance premiums, Do Not Include in Total Support Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. 2011 tax file Local law violated, Local law violated. 2011 tax file Lodging, Lodging. 2011 tax file Losses, rental real estate, Rental activity losses. 2011 tax file M Marital status, determination of, Marital Status Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Married filing jointly (see Joint returns) Married filing separately, Married Filing Separately Changing method from or to itemized deductions, Changing your mind. 2011 tax file Exemption for spouse, Separate return. 2011 tax file Itemized deductions, Married persons who filed separate returns. 2011 tax file Married taxpayers, Married Filing Jointly (see also Joint returns) Age 65 or older spouse, standard deduction, Higher Standard Deduction for Age (65 or Older), Spouse 65 or Older or Blind Blind spouse, standard deduction, Higher Standard Deduction for Blindness, Spouse 65 or Older or Blind Dual-status alien spouse, Nonresident alien or dual-status alien. 2011 tax file Filing status, Married persons. 2011 tax file Medical insurance premiums, Medical insurance premiums. 2011 tax file Medical savings accounts (MSAs, effect on filing requirements (Table 3), Table 3. 2011 tax file Other Situations When You Must File a 2013 Return Medicare taxes, not support, Do Not Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mexico, resident of, U. 2011 tax file S. 2011 tax file citizen or resident alien. 2011 tax file , Citizen or Resident Test, Child in Canada or Mexico. 2011 tax file Military (see Armed forces) Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Multiple Support Agreement N National of the United States, U. 2011 tax file S. 2011 tax file national. 2011 tax file Nonresident aliens, Nonresident aliens. 2011 tax file Dependents, Taxpayer identification numbers for aliens. 2011 tax file Exemptions, Nonresident aliens. 2011 tax file Joint return, Nonresident alien or dual-status alien. 2011 tax file Spouse, Nonresident alien spouse. 2011 tax file Taxpayer identification number, Taxpayer identification numbers for aliens. 2011 tax file O Overseas taxpayers, U. 2011 tax file S. 2011 tax file Citizens or Resident Aliens Living Abroad P Parent, claiming head of household for, Special rule for parent. 2011 tax file Parents who never married, Parents who never married. 2011 tax file Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart). 2011 tax file Penalty, failure to file, Who Must File Personal exemption, Personal Exemptions Photographs of missing children in IRS publications, Reminders Publications (see Tax help) Puerto Rico, residents of, Residents of Puerto Rico Q Qualifying Child, Qualifying Child Relative, Qualifying Relative Surviving spouse, Qualifying Widow(er) With Dependent Child Widow/widower, Qualifying Widow(er) With Dependent Child R Recapture taxes, Table 3. 2011 tax file Other Situations When You Must File a 2013 Return Relationship test, Relationship Test, Member of Household or Relationship Test Relative, qualifying, Qualifying Relative Remarriage after divorce, Divorce and remarriage. 2011 tax file Rental losses, Rental activity losses. 2011 tax file Residency test, Residency Test S Same-sex marriage Filing status, Same-sex marriage. 2011 tax file Scholarships, Earned income. 2011 tax file , Scholarships. 2011 tax file , Gross income defined. 2011 tax file , Do Not Include in Total Support , Earned income defined. 2011 tax file Self-employed persons Filing requirements (Table 3), Table 3. 2011 tax file Other Situations When You Must File a 2013 Return Gross income, Self-employed persons. 2011 tax file Separate returns (see Married filing separately) Separated parents, Children of divorced or separated parents (or parents who live apart). 2011 tax file Separated taxpayers Filing status, Considered married. 2011 tax file , Married persons living apart. 2011 tax file Living apart but not legally separated, Considered married. 2011 tax file Personal exemption, Divorced or separated spouse. 2011 tax file Signatures, joint returns, Signing a joint return. 2011 tax file Single taxpayers Filing status, Unmarried persons. 2011 tax file , Single Gross income filing requirements (Table 1), Table 1. 2011 tax file 2013 Filing Requirements Chart for Most Taxpayers How to file and forms, How to file. 2011 tax file Personal exemption, Your Own Exemption Social security and Medicare taxes Reporting of (Table 3), Table 3. 2011 tax file Other Situations When You Must File a 2013 Return Support, not included in, Do Not Include in Total Support Social security benefits, Social security benefits. 2011 tax file Social security numbers (SSNs) for dependents, Social Security Numbers for Dependents Spouse Deceased, Spouse died. 2011 tax file , Spouse died before signing. 2011 tax file , Death of spouse. 2011 tax file Dual-status alien spouse, Nonresident alien or dual-status alien. 2011 tax file Exemption for, Your Spouse's Exemption Innocent spouse relief, Relief from joint responsibility. 2011 tax file Nonresident alien, Nonresident alien spouse. 2011 tax file Signing joint returns, Signing a joint return. 2011 tax file Surviving (see Surviving spouse) SSNs (see Social security numbers (SSNs) for dependents) Standard deduction, What's New, Standard Deduction, Married persons who filed separate returns. 2011 tax file Married filing jointly, Married Filing Jointly State or local income taxes, Electing to itemize for state tax or other purposes. 2011 tax file Stillborn child, Stillborn child. 2011 tax file Students Defined, Student defined. 2011 tax file Foreign, Foreign students' place of residence. 2011 tax file Support test Qualifying child, Support Test (To Be a Qualifying Child) Qualifying relative, Support Test (To Be a Qualifying Relative) Surviving spouse Death of spouse (see Death of spouse) Gross income filing requirements (Table 1), Table 1. 2011 tax file 2013 Filing Requirements Chart for Most Taxpayers Single filing status, Widow(er). 2011 tax file Widow(er) with dependent child, Qualifying Widow(er) With Dependent Child, How to file. 2011 tax file , Death or birth. 2011 tax file T Tables and figures, Keeping Up a Home, Worksheet 2. 2011 tax file Worksheet for Determining Support (see also Worksheets) Filing requirements Dependents (Table 2), Table 2. 2011 tax file 2013 Filing Requirements for Dependents Gross income levels (Table 1), Table 1. 2011 tax file 2013 Filing Requirements Chart for Most Taxpayers Other situations requiring filing (Table 3), Table 3. 2011 tax file Other Situations When You Must File a 2013 Return Tax help, How To Get Tax Help Tax returns Amended (see Form 1040X) Filing of (see Filing requirements) Joint returns (see Joint returns) Who must file, What's New, Who Must File, Filing Requirements for Most Taxpayers, Who Should File Tax-exempt income, Tax-exempt income. 2011 tax file Taxes, not support, Do Not Include in Total Support Temporary absences, Temporary absences. 2011 tax file , Temporary absences. 2011 tax file Tiebreaker rules, Tiebreaker rules. 2011 tax file Tips, reporting of (Table 3), Table 3. 2011 tax file Other Situations When You Must File a 2013 Return Total support, Total Support Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill. 2011 tax file U U. 2011 tax file S. 2011 tax file citizen or resident, Citizen or Resident Test U. 2011 tax file S. 2011 tax file citizens filing abroad, filing requirements Filing requirements, U. 2011 tax file S. 2011 tax file Citizens or Resident Aliens Living Abroad U. 2011 tax file S. 2011 tax file national, U. 2011 tax file S. 2011 tax file national. 2011 tax file U. 2011 tax file S. 2011 tax file possessions, income from, Individuals With Income From U. 2011 tax file S. 2011 tax file Possessions Unmarried persons (see Single taxpayers) W Welfare benefits, Support provided by the state (welfare, food benefits, housing, etc. 2011 tax file ). 2011 tax file What's New, What's New Widow/widower (see Surviving spouse) Worksheets Exemption Phaseout, Worksheet 3. 2011 tax file Worksheet for Determining the Deduction for Exemptions Head of household status and cost of keeping up home, Keeping Up a Home Support test, Worksheet 2. 2011 tax file 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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Utah Department of Commerce

Website: Utah Department of Commerce

Address: Utah Department of Commerce
Division of Consumer Protection
160 E. 300 S, 2nd Floor
PO Box 146704
Salt Lake City, UT 84114-6704

Phone Number: 801-530-6601

Toll-free: 1-800-721-7233

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Financial Institutions

Website: Department of Financial Institutions

Address: Department of Financial Institutions
PO Box 146800
Salt Lake City, UT 84114-6800

Phone Number: 801-538-8830

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Insurance Department

Website: Insurance Department

Address: Insurance Department
Consumer Service
State Office Building, Room 3110
450 N. State St.
Salt Lake City, UT 84114-6901

Phone Number: 801-538-3800

Toll-free: 1-800-439-3805 (UT)

TTY: 801-538-3826

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Commerce

Website: Department of Commerce

Address: Department of Commerce
Division of Securities
PO Box 146760
Salt Lake City, UT 84114-6760

Phone Number: 801-530-6600

Toll-free: 1-800-721-7233 (UT)

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
Division of Public Utilities
160 East 300 South
Salt Lake City, UT 84114-6751

Phone Number: 801-530-6716

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The 2011 Tax File

2011 tax file 2. 2011 tax file   Maximum Amount Contributable (MAC) Table of Contents Components of Your MAC How Do I Figure My MAC?Elective deferrals only. 2011 tax file Nonelective contributions only. 2011 tax file Elective deferrals and nonelective contributions. 2011 tax file When Should I Figure My MAC? Throughout this publication, the limit on the amount that can be contributed to your 403(b) account for any year is referred to as your maximum amount contributable (MAC). 2011 tax file This chapter: Introduces the components of your MAC, Tells you how to figure your MAC, and Tells you when to figure your MAC. 2011 tax file Components of Your MAC Generally, before you can determine your MAC, you must first figure the components of your MAC. 2011 tax file The components of your MAC are: The limit on annual additions (chapter 3), and The limit on elective deferrals (chapter 4). 2011 tax file How Do I Figure My MAC? Generally, contributions to your 403(b) account are limited to the lesser of: The limit on annual additions, or The limit on elective deferrals. 2011 tax file Depending upon the type of contributions made to your 403(b) account, only one of the limits may apply to you. 2011 tax file Which limit applies. 2011 tax file   Whether you must apply one or both of the limits depends on the type of contributions made to your 403(b) account during the year. 2011 tax file Elective deferrals only. 2011 tax file   If the only contributions made to your 403(b) account during the year were elective deferrals made under a salary reduction agreement, you will need to figure both of the limits. 2011 tax file Your MAC is the lesser of the two limits. 2011 tax file Nonelective contributions only. 2011 tax file   If the only contributions made to your 403(b) account during the year were nonelective contributions (employer contributions not made under a salary reduction agreement), you will only need to figure the limit on annual additions. 2011 tax file Your MAC is the limit on annual additions. 2011 tax file Elective deferrals and nonelective contributions. 2011 tax file   If the contributions made to your 403(b) account were a combination of both elective deferrals made under a salary reduction agreement and nonelective contributions (employer contributions not made under a salary reduction agreement), you will need to figure both limits. 2011 tax file Your MAC is the limit on the annual additions. 2011 tax file   You need to figure the limit on elective deferrals to determine if you have excess elective deferrals, which are explained in chapter 7. 2011 tax file Worksheets. 2011 tax file   Worksheets are available in chapter 9 to help you figure your MAC. 2011 tax file When Should I Figure My MAC? At the beginning of 2014, you should refigure your 2013 MAC based on your actual compensation for 2013. 2011 tax file This will allow you to determine if the amount that has been contributed to your 403(b) account for 2013 has exceeded the allowable limits. 2011 tax file In some cases, this will allow you to avoid penalties and additional taxes. 2011 tax file See chapter 7. 2011 tax file Generally, you should figure your MAC for the current year at the beginning of each tax year using a conservative estimate of your compensation. 2011 tax file If your compensation changes during the year, you should refigure your MAC based on a revised conservative estimate. 2011 tax file By doing this, you will be able to determine if contributions to your 403(b) account can be increased or should be decreased for the year. 2011 tax file Prev  Up  Next   Home   More Online Publications