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2013 Colo State Tax Forms

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2013 Colo State Tax Forms

2013 colo state tax forms 4. 2013 colo state tax forms   Limit on Elective Deferrals Table of Contents Excess elective deferrals. 2013 colo state tax forms General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. 2013 colo state tax forms This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. 2013 colo state tax forms A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. 2013 colo state tax forms You can enter into more than one salary reduction agreement during a year. 2013 colo state tax forms More than one 403(b) account. 2013 colo state tax forms If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. 2013 colo state tax forms 403(b) plan and another retirement plan. 2013 colo state tax forms If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. 2013 colo state tax forms The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. 2013 colo state tax forms Roth contribution program. 2013 colo state tax forms   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. 2013 colo state tax forms Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. 2013 colo state tax forms   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. 2013 colo state tax forms For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. 2013 colo state tax forms Excess elective deferrals. 2013 colo state tax forms   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. 2013 colo state tax forms General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. 2013 colo state tax forms This limit applies without regard to community property laws. 2013 colo state tax forms 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. 2013 colo state tax forms If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. 2013 colo state tax forms To determine whether you have 15 years of service with your employer, see Years of Service , next. 2013 colo state tax forms Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. 2013 colo state tax forms How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. 2013 colo state tax forms You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. 2013 colo state tax forms If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. 2013 colo state tax forms Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. 2013 colo state tax forms Figuring Your Years of Service Take the following rules into account when figuring your years of service. 2013 colo state tax forms Status of employer. 2013 colo state tax forms   Your years of service include only periods during which your employer was a qualified employer. 2013 colo state tax forms Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. 2013 colo state tax forms Service with one employer. 2013 colo state tax forms   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. 2013 colo state tax forms Church employee. 2013 colo state tax forms   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. 2013 colo state tax forms For more information about church employees, see chapter 5. 2013 colo state tax forms Self-employed ministers. 2013 colo state tax forms   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. 2013 colo state tax forms Total years of service. 2013 colo state tax forms   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. 2013 colo state tax forms Example. 2013 colo state tax forms The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. 2013 colo state tax forms Marsha began working with ABC schools in September 2009. 2013 colo state tax forms She has always worked full-time for each annual work period. 2013 colo state tax forms At the end of 2013, Marsha had 4. 2013 colo state tax forms 5 years of service with ABC Public Schools, as shown in Table 4-1. 2013 colo state tax forms Table 4-1. 2013 colo state tax forms Marsha's Years of Service Note. 2013 colo state tax forms This table shows how Marsha figures her years of service, as explained in the previous example. 2013 colo state tax forms Year Period Worked Portion of Work Period Years of Service 2009 Sept. 2013 colo state tax forms –Dec. 2013 colo state tax forms . 2013 colo state tax forms 5 year . 2013 colo state tax forms 5 year 2010 Feb. 2013 colo state tax forms –May . 2013 colo state tax forms 5 year 1 year Sept. 2013 colo state tax forms –Dec. 2013 colo state tax forms . 2013 colo state tax forms 5 year 2011 Feb. 2013 colo state tax forms –May . 2013 colo state tax forms 5 year 1 year Sept. 2013 colo state tax forms –Dec. 2013 colo state tax forms . 2013 colo state tax forms 5 year 2012 Feb. 2013 colo state tax forms –May . 2013 colo state tax forms 5 year 1 year Sept. 2013 colo state tax forms –Dec. 2013 colo state tax forms . 2013 colo state tax forms 5 year 2013 Feb. 2013 colo state tax forms –May . 2013 colo state tax forms 5 year 1 year Sept. 2013 colo state tax forms –Dec. 2013 colo state tax forms . 2013 colo state tax forms 5 year Total years of service 4. 2013 colo state tax forms 5 years Full-time or part-time. 2013 colo state tax forms   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. 2013 colo state tax forms When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. 2013 colo state tax forms Employer's annual work period. 2013 colo state tax forms   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. 2013 colo state tax forms Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. 2013 colo state tax forms Note. 2013 colo state tax forms You cannot accumulate more than 1 year of service in a 12-month period. 2013 colo state tax forms Example. 2013 colo state tax forms All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. 2013 colo state tax forms Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. 2013 colo state tax forms Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. 2013 colo state tax forms Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. 2013 colo state tax forms In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. 2013 colo state tax forms How to compare. 2013 colo state tax forms   You can use any method that reasonably and accurately reflects the amount of work required. 2013 colo state tax forms For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. 2013 colo state tax forms   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. 2013 colo state tax forms Example. 2013 colo state tax forms An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. 2013 colo state tax forms   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. 2013 colo state tax forms Full year of service. 2013 colo state tax forms   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. 2013 colo state tax forms Example. 2013 colo state tax forms If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. 2013 colo state tax forms Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. 2013 colo state tax forms Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. 2013 colo state tax forms Full-time for part of the year. 2013 colo state tax forms   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. 2013 colo state tax forms The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. 2013 colo state tax forms Example. 2013 colo state tax forms Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). 2013 colo state tax forms The annual work period for the college is 8 months (February through May and July through October). 2013 colo state tax forms Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. 2013 colo state tax forms Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. 2013 colo state tax forms   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. 2013 colo state tax forms The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. 2013 colo state tax forms Example. 2013 colo state tax forms Vance teaches one course at a local medical school. 2013 colo state tax forms He teaches 3 hours per week for two semesters. 2013 colo state tax forms Other faculty members at the same school teach 9 hours per week for two semesters. 2013 colo state tax forms The annual work period of the medical school is two semesters. 2013 colo state tax forms An instructor teaching 9 hours a week for two semesters is considered a full-time employee. 2013 colo state tax forms Given these facts, Vance has worked part-time for a full annual work period. 2013 colo state tax forms Vance has completed 1/3 of a year of service, figured as shown below. 2013 colo state tax forms Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. 2013 colo state tax forms   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. 2013 colo state tax forms   Figure the first fraction as though you had worked full-time for part of the annual work period. 2013 colo state tax forms The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. 2013 colo state tax forms The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. 2013 colo state tax forms   Figure the second fraction as though you had worked part-time for the entire annual work period. 2013 colo state tax forms The fraction is as follows: The numerator (top number) is the number of hours or days you worked. 2013 colo state tax forms The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. 2013 colo state tax forms   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. 2013 colo state tax forms Example. 2013 colo state tax forms Maria, an attorney, teaches a course for one semester at a law school. 2013 colo state tax forms She teaches 3 hours per week. 2013 colo state tax forms The annual work period for teachers at the school is two semesters. 2013 colo state tax forms All full-time instructors at the school are required to teach 12 hours per week. 2013 colo state tax forms Based on these facts, Maria is employed part-time for part of the annual work period. 2013 colo state tax forms Her year of service for this year is determined by multiplying two fractions. 2013 colo state tax forms Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. 2013 colo state tax forms Example Floyd has figured his limit on annual additions. 2013 colo state tax forms The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. 2013 colo state tax forms Figuring Floyd's limit on elective deferrals. 2013 colo state tax forms   Floyd has been employed with his current employer for less than 15 years. 2013 colo state tax forms He is not eligible for the special 15-year increase. 2013 colo state tax forms Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. 2013 colo state tax forms Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. 2013 colo state tax forms Additionally, Floyd's employer does not offer a Roth contribution program. 2013 colo state tax forms Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. 2013 colo state tax forms Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. 2013 colo state tax forms Table 4-2. 2013 colo state tax forms Worksheet 1. 2013 colo state tax forms Maximum Amount Contributable (MAC) Note. 2013 colo state tax forms Use this worksheet to figure your MAC. 2013 colo state tax forms Part I. 2013 colo state tax forms Limit on Annual Additions     1. 2013 colo state tax forms Enter your includible compensation for your most recent year of service 1. 2013 colo state tax forms $70,475 2. 2013 colo state tax forms Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. 2013 colo state tax forms 52,000 3. 2013 colo state tax forms Enter the lesser of line 1 or line 2. 2013 colo state tax forms This is your limit on annual additions 3. 2013 colo state tax forms 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. 2013 colo state tax forms     Part II. 2013 colo state tax forms Limit on Elective Deferrals     4. 2013 colo state tax forms Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. 2013 colo state tax forms 17,500   Note. 2013 colo state tax forms If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. 2013 colo state tax forms If not, enter zero (-0-) on line 16 and go to line 17. 2013 colo state tax forms     5. 2013 colo state tax forms Amount per year of service 5. 2013 colo state tax forms 5,000 6. 2013 colo state tax forms Enter your years of service 6. 2013 colo state tax forms   7. 2013 colo state tax forms Multiply line 5 by line 6 7. 2013 colo state tax forms   8. 2013 colo state tax forms Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. 2013 colo state tax forms   9. 2013 colo state tax forms Subtract line 8 from line 7. 2013 colo state tax forms If zero or less, enter zero (-0-) 9. 2013 colo state tax forms   10. 2013 colo state tax forms Maximum increase in limit for long service 10. 2013 colo state tax forms 15,000 11. 2013 colo state tax forms Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. 2013 colo state tax forms   12. 2013 colo state tax forms Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. 2013 colo state tax forms   13. 2013 colo state tax forms Add lines 11 and 12 13. 2013 colo state tax forms   14. 2013 colo state tax forms Subtract line 13 from line 10 14. 2013 colo state tax forms   15. 2013 colo state tax forms Maximum additional contributions 15. 2013 colo state tax forms 3,000 16. 2013 colo state tax forms Enter the least of lines 9, 14, or 15. 2013 colo state tax forms This is your increase in the limit for long service 16. 2013 colo state tax forms -0- 17. 2013 colo state tax forms Add lines 4 and 16. 2013 colo state tax forms This is your limit on elective deferrals 17. 2013 colo state tax forms 17,500   Part III. 2013 colo state tax forms Maximum Amount Contributable     18. 2013 colo state tax forms If you had only nonelective contributions, enter the amount from line 3. 2013 colo state tax forms This is your MAC. 2013 colo state tax forms    If you had only elective deferrals, enter the lesser of lines 3 or 17. 2013 colo state tax forms This is your MAC. 2013 colo state tax forms    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. 2013 colo state tax forms This is your MAC. 2013 colo state tax forms (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. 2013 colo state tax forms ) 18. 2013 colo state tax forms $17,500 Prev  Up  Next   Home   More Online Publications
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The 2013 Colo State Tax Forms

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