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Download free tax software Publication 969 - Main Content Table of Contents Health Savings Accounts (HSAs)Qualifying for an HSA Contributions to an HSA Distributions From an HSA Balance in an HSA Death of HSA Holder Filing Form 8889 Employer Participation Medical Savings Accounts (MSAs)Archer MSAs Contributions to an MSA Distributions From an MSA Balance in an Archer MSA Death of the Archer MSA Holder Filing Form 8853 Employer Participation Medicare Advantage MSAs Flexible Spending Arrangements (FSAs)Qualifying for an FSA Contributions to an FSA Distributions From an FSA Balance in an FSA Employer Participation Health Reimbursement Arrangements (HRAs)Qualifying for an HRA Contributions to an HRA Distributions From an HRA Balance in an HRA Employer Participation How To Get Tax HelpLow Income Taxpayer Clinics Health Savings Accounts (HSAs) A health savings account (HSA) is a tax-exempt trust or custodial account you set up with a qualified HSA trustee to pay or reimburse certain medical expenses you incur. Download free tax software You must be an eligible individual to qualify for an HSA. Download free tax software No permission or authorization from the IRS is necessary to establish an HSA. Download free tax software You set up an HSA with a trustee. Download free tax software A qualified HSA trustee can be a bank, an insurance company, or anyone already approved by the IRS to be a trustee of individual retirement arrangements (IRAs) or Archer MSAs. Download free tax software The HSA can be established through a trustee that is different from your health plan provider. Download free tax software Your employer may already have some information on HSA trustees in your area. Download free tax software If you have an Archer MSA, you can generally roll it over into an HSA tax free. Download free tax software See Rollovers, later. Download free tax software What are the benefits of an HSA?   You may enjoy several benefits from having an HSA. Download free tax software You can claim a tax deduction for contributions you, or someone other than your employer, make to your HSA even if you do not itemize your deductions on Form 1040. Download free tax software Contributions to your HSA made by your employer (including contributions made through a cafeteria plan) may be excluded from your gross income. Download free tax software The contributions remain in your account until you use them. Download free tax software The interest or other earnings on the assets in the account are tax free. Download free tax software Distributions may be tax free if you pay qualified medical expenses. Download free tax software See Qualified medical expenses , later. Download free tax software An HSA is “portable. Download free tax software ” It stays with you if you change employers or leave the work force. Download free tax software Qualifying for an HSA To be an eligible individual and qualify for an HSA, you must meet the following requirements. Download free tax software You must be covered under a high deductible health plan (HDHP), described later, on the first day of the month. Download free tax software You have no other health coverage except what is permitted under Other health coverage , later. Download free tax software You are not enrolled in Medicare. Download free tax software You cannot be claimed as a dependent on someone else's 2013 tax return. Download free tax software Under the last-month rule, you are considered to be an eligible individual for the entire year if you are an eligible individual on the first day of the last month of your tax year (December 1 for most taxpayers). Download free tax software If you meet these requirements, you are an eligible individual even if your spouse has non-HDHP family coverage, provided your spouse's coverage does not cover you. Download free tax software If another taxpayer is entitled to claim an exemption for you, you cannot claim a deduction for an HSA contribution. Download free tax software This is true even if the other person does not actually claim your exemption. Download free tax software Each spouse who is an eligible individual who wants an HSA must open a separate HSA. Download free tax software You cannot have a joint HSA. Download free tax software High deductible health plan (HDHP). Download free tax software   An HDHP has: A higher annual deductible than typical health plans, and A maximum limit on the sum of the annual deductible and out-of-pocket medical expenses that you must pay for covered expenses. Download free tax software Out-of-pocket expenses include copayments and other amounts, but do not include premiums. Download free tax software   An HDHP may provide preventive care benefits without a deductible or with a deductible less than the minimum annual deductible. Download free tax software Preventive care includes, but is not limited to, the following. Download free tax software Periodic health evaluations, including tests and diagnostic procedures ordered in connection with routine examinations, such as annual physicals. Download free tax software Routine prenatal and well-child care. Download free tax software Child and adult immunizations. Download free tax software Tobacco cessation programs. Download free tax software Obesity weight-loss programs. Download free tax software Screening services. Download free tax software This includes screening services for the following: Cancer. Download free tax software Heart and vascular diseases. Download free tax software Infectious diseases. Download free tax software Mental health conditions. Download free tax software Substance abuse. Download free tax software Metabolic, nutritional, and endocrine conditions. Download free tax software Musculoskeletal disorders. Download free tax software Obstetric and gynecological conditions. Download free tax software Pediatric conditions. Download free tax software Vision and hearing disorders. Download free tax software For more information on screening services, see Notice 2004-23, 2004-15 I. Download free tax software R. Download free tax software B. Download free tax software 725 available at www. Download free tax software irs. Download free tax software gov/irb/2004-15_IRB/ar10. Download free tax software html. Download free tax software     The following table shows the minimum annual deductible and maximum annual deductible and other out-of-pocket expenses for HDHPs for 2013. Download free tax software      Self-only coverage Family coverage Minimum annual deductible $1,250 $2,500 Maximum annual deductible and other out-of-pocket expenses* $6,250 $12,500 * This limit does not apply to deductibles and expenses for out-of-network services if the plan uses a network of providers. Download free tax software Instead, only deductibles and out-of-pocket expenses for services within the network should be used to figure whether the limit applies. Download free tax software    The following table shows the minimum annual deductible and maximum annual deductible and other out-of-pocket expenses for HDHPs for 2014. Download free tax software      Self-only coverage Family coverage Minimum annual deductible $1,250 $2,500 Maximum annual deductible and other out-of-pocket expenses* $6,350 $12,700 * This limit does not apply to deductibles and expenses for out-of-network services if the plan uses a network of providers. Download free tax software Instead, only deductibles and out-of-pocket expenses for services within the network should be used to figure whether the limit applies. Download free tax software   Self-only HDHP coverage is an HDHP covering only an eligible individual. 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Download free tax software If either the deductible for the family as a whole or the deductible for an individual family member is less than the minimum annual deductible for family coverage, the plan does not qualify as an HDHP. Download free tax software Example. Download free tax software You have family health insurance coverage in 2013. Download free tax software The annual deductible for the family plan is $3,500. Download free tax software This plan also has an individual deductible of $1,500 for each family member. Download free tax software The plan does not qualify as an HDHP because the deductible for an individual family member is less than the minimum annual deductible ($2,500) for family coverage. Download free tax software Other health coverage. Download free tax software   You (and your spouse, if you have family coverage) generally cannot have any other health coverage that is not an HDHP. Download free tax software However, you can still be an eligible individual even if your spouse has non-HDHP coverage provided you are not covered by that plan. Download free tax software    You can have additional insurance that provides benefits only for the following items. Download free tax software Liabilities incurred under workers' compensation laws, tort liabilities, or liabilities related to ownership or use of property. Download free tax software A specific disease or illness. Download free tax software A fixed amount per day (or other period) of hospitalization. Download free tax software   You can also have coverage (whether provided through insurance or otherwise) for the following items. Download free tax software Accidents. Download free tax software Disability. Download free tax software Dental care. Download free tax software Vision care. Download free tax software Long-term care. Download free tax software    Plans in which substantially all of the coverage is through the items listed earlier are not HDHPs. Download free tax software For example, if your plan provides coverage substantially all of which is for a specific disease or illness, the plan is not an HDHP for purposes of establishing an HSA. Download free tax software Prescription drug plans. Download free tax software   You can have a prescription drug plan, either as part of your HDHP or a separate plan (or rider), and qualify as an eligible individual if the plan does not provide benefits until the minimum annual deductible of the HDHP has been met. Download free tax software If you can receive benefits before that deductible is met, you are not an eligible individual. Download free tax software Other employee health plans. Download free tax software   An employee covered by an HDHP and a health FSA or an HRA that pays or reimburses qualified medical expenses generally cannot make contributions to an HSA. Download free tax software Health FSAs and HRAs are discussed later. Download free tax software   However, an employee can make contributions to an HSA while covered under an HDHP and one or more of the following arrangements. Download free tax software Limited-purpose health FSA or HRA. Download free tax software These arrangements can pay or reimburse the items listed earlier under Other health coverage except long-term care. Download free tax software Also, these arrangements can pay or reimburse preventive care expenses because they can be paid without having to satisfy the deductible. Download free tax software Suspended HRA. Download free tax software Before the beginning of an HRA coverage period, you can elect to suspend the HRA. 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Download free tax software 00 May $3,250. Download free tax software 00 June $3,250. Download free tax software 00 July $3,250. Download free tax software 00 August $3,250. Download free tax software 00 September $3,250. Download free tax software 00 October $3,250. Download free tax software 00 November $6,450. Download free tax software 00 December $6,450. Download free tax software 00 Total for all months $45,400. Download free tax software 00 Limitation. Download free tax software Divide the total by 12 $3,783. Download free tax software 34 Erika would include $2,666. Download free tax software 67 ($6,450 – $3,783. Download free tax software 34) in her gross income on her 2014 tax return. Download free tax software Also, a 10% additional tax applies to this amount. Download free tax software Additional contribution. Download free tax software   If you are an eligible individual who is age 55 or older at the end of your tax year, your contribution limit is increased by $1,000. 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Download free tax software 10. Download free tax software   Planes de Jubilación, Pensiones y Anualidades Table of Contents Qué Hay de Nuevo Recordatorio IntroductionLa Regla General. Download free tax software Arreglos de ahorros para la jubilación (IRA, por sus siglas en inglés). Download free tax software Beneficios de la jubilación del gobierno federal. Download free tax software Useful Items - You may want to see: Información GeneralReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. Download free tax software Cómo Hacer la Declaración Costo (Inversión en el Contrato) Tributación de Pagos PeriódicosExclusión limitada al costo. Download free tax software Exclusión no limitada al costo. Download free tax software Método Simplificado Tributación de Pagos no PeriódicosDistribuciones de Suma Global ReinversionesReinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. Download free tax software Impuestos Adicionales EspecialesImpuesto sobre Distribuciones Prematuras Impuestos sobre Acumulación en Exceso Sobrevivientes y Beneficiarios Qué Hay de Nuevo Para propósitos del impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés), los ingresos netos de inversión no incluyen distribuciones de un plan de jubilación calificado (por ejemplo, planes conforme a la sección 401(a), 403(a), 403(b), 408, 408A o 457(b) del Código de Impuestos Internos). Download free tax software Sin embargo, estas distribuciones sí se toman en cuenta al calcular el límite del ingreso bruto ajustado modificado. Download free tax software Las distribuciones de un plan de jubilación no calificado se incluyen en los ingresos netos de inversión. Download free tax software Vea el Formulario 8960, Net Investment Income Tax – Individuals, Estates, and Trusts (Impuesto sobre los ingresos netos de inversión –personas físicas, patrimonios y fideicomisos), además de sus instrucciones, disponibles en inglés, para más información. Download free tax software Recordatorio  Comenzando en el año 2013, La American Taxpayer Relief Act (Ley de Alivio para el Contribuyente Estadounidense) de 2012 ha ampliado las reglas para las reinversiones de planes de jubilación a opciones Roth. Download free tax software Conforme a las nuevas disposiciones, más contribuyentes pueden tomar ventaja de esta opción. Download free tax software Si desea más información, vea la sección titulada Arreglos de ahorros para la jubilación designados Roth , tema que se explica más adelante. Download free tax software Introduction Este capítulo explica el trato tributario de las distribuciones que usted reciba de: Una pensión o anualidad para empleados de un plan calificado, Una jubilación por incapacidad y Una anualidad comercial comprada. Download free tax software Lo que no abarca este capítulo. Download free tax software   Este capítulo no abarca los siguientes temas: La Regla General. Download free tax software   Éste es el método que se utiliza generalmente para determinar el trato tributario de ingresos de pensiones y anualidades de planes no calificados (incluidas las anualidades comerciales). Download free tax software Para un plan calificado, generalmente no se puede usar la Regla General a menos que la fecha de inicio de su anualidad sea anterior al 19 de noviembre de 1996. 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Download free tax software La Publicación 721 también contiene la información que necesita si es sobreviviente o beneficiario de un empleado o jubilado federal que haya fallecido. Download free tax software Useful Items - You may want to see: Publicación 575 Pension and Annuity Income (Ingreso de pensiones y anualidades), en inglés 721 Tax Guide to U. Download free tax software S. Download free tax software Civil Service Retirement Benefits (Guía tributaria para beneficios de jubilación del gobierno federal de los Estados Unidos), en inglés 939 General Rule for Pensions and Annuities (Regla general para pensiones y anualidades), en inglés Formulario (e Instrucciones) W-4P Withholding Certificate for Pension or Annuity Payments (Certificado de retenciones para pagos de pensiones o anualidades), en inglés 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Download free tax software (Distribuciones de pensiones, anualidades, planes de jubilación o de participación en las ganancias, arreglos de ahorros para la jubilación, contratos de seguros, etc. Download free tax software ), en inglés 4972 Tax on Lump-Sum Distributions (Impuesto sobre distribuciones de suma global), en inglés 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts (Impuestos adicionales sobre planes calificados (incluidos los arreglos de ahorros para la jubilación) y otras cuentas con beneficios tributarios), en inglés Información General Arreglos de ahorros para la jubilación designados Roth. Download free tax software   Un arreglo de ahorros para la jubilación designado Roth es una cuenta aparte creada dentro de un programa calificado de aportaciones a un arreglo Roth que permite a los participantes optar a que la totalidad o parte de sus aplazamientos electivos a un plan 401(k), 403(b) o 457(b) se consideren aportaciones hechas a un arreglo Roth. Download free tax software Los aplazamientos electivos que se consideran aportaciones a un arreglo Roth se incluyen en los ingresos. Download free tax software Sin embargo, las distribuciones calificadas no se incluyen en los ingresos. Download free tax software Vea la Publicación 575, en inglés, para más información. Download free tax software Reinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. Download free tax software   Si usted es participante en un plan de tipo 401(k), 403(b) o 457(b), es posible que pueda reinvertir fondos de dichos planes en un arreglo de ahorros para la jubilación designado Roth dentro del mismo plan. Download free tax software Se tiene que incluir en los ingresos la reinversión de cantidades libres de impuestos. Download free tax software Consulte la Publicación 575, en inglés, para más información. Download free tax software Más de un programa. Download free tax software   Si recibe beneficios de más de un programa bajo un fideicomiso o plan de su empleador, como un plan de pensiones y un plan de participación en las ganancias, es posible que tenga que calcular por separado la parte sujeta a impuestos de cada pensión o contrato de anualidad. Download free tax software Su antiguo empleador o el administrador del plan debe poder indicarle si tiene más de un contrato de pensión o anualidad. 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Download free tax software   Su plan 457(b) puede tener una opción para un arreglo de ahorros para la jubilación designado Roth. Download free tax software De ser así, quizás pueda reinvertir cantidades al arreglo de ahorros para la jubilación designado Roth o hacer aportaciones. Download free tax software Los aplazamientos electivos a un arreglo de ahorros para la jubilación designado Roth se incluyen en su ingreso. Download free tax software Las distribuciones calificadas de un arreglo designado Roth no están sujetas a impuestos. Download free tax software   Este capítulo explica el tratamiento tributario de los beneficios de un plan creado al amparo de la sección 457, pero no cubre el trato de las cantidades diferidas. 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Download free tax software . Download free tax software . Download free tax software después del 18 de noviembre de  1996, anote en la línea 3. Download free tax software . Download free tax software . Download free tax software 55 años de edad o menos 300 360 56–60 260 310 61–65 240 260 66–70 170 210 71 años de edad o más 120 160 TABLA 2 PARA LA LÍNEA 3 ANTERIOR SI la suma de las edades  en la fecha de inicio  de la anualidad era. Download free tax software . Download free tax software . Download free tax software   ENTONCES anote en la línea 3. Download free tax software . Download free tax software . Download free tax software 110 o menos   410 111–120   360 121–130   310 131–140   260 141 o más   210 * Una exclusión por beneficios en caso de fallecimiento (hasta $5,000) aplicada a ciertos beneficios recibidos por empleados que fallecieron antes del 21 de agosto de 1996. Download free tax software Cómo usar el Método Simplificado. 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Download free tax software Anote en la línea 3 el número indicado en la tabla que es correspondiente a la suma de su edad y la del pensionista sobreviviente más joven en la fecha de inicio de la anualidad. Download free tax software   Sin embargo, si la fecha de inicio de su anualidad comenzó antes de 1998, no utilice la Tabla 2 y no sume las edades de los pensionistas. Download free tax software En vez de hacer eso, debe utilizar la Tabla 1 y anote en la línea 3 el número correspondiente a la edad del pensionista principal en la fecha de inicio de la anualidad. Download free tax software    Asegúrese de guardar una copia de la hoja de trabajo completada, ya que le será de utilidad para calcular su anualidad tributable en el año entrante. Download free tax software Ejemplo. Download free tax software Guillermo Rojas, de 65 años de edad, comenzó a recibir beneficios de jubilación en el año 2013, conforme a una anualidad conjunta y de sobreviviente. 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Download free tax software Puede elegir este trato solamente una vez para un participante de un plan y sólo si éste nació antes del 2 de enero de 1936. Download free tax software La parte de ingresos ordinarios de la distribución corresponde a la cantidad que se indica en el recuadro 2a del Formulario 1099-R que le entregó el pagador, menos la cantidad, si la hay, que se indica en el recuadro 3. Download free tax software También puede tratar la parte de la ganancia de capital de la distribución (recuadro 3 del Formulario 1099-R) como ingresos ordinarios para la opción de impuesto de 10 años si no elige el trato de ganancias de capital para esa parte. Download free tax software Complete la Parte III del Formulario 4972 para elegir la opción de impuesto de 10 años. Download free tax software Para calcular el impuesto, tiene que usar la Tasa Impositiva (Tax Rate Schedule) especial que se halla en las instrucciones de la Parte III. Download free tax software La Publicación 575, en inglés, muestra cómo completar el Formulario 4972 para calcular el impuesto por separado. Download free tax software Reinversiones Si retira dinero en efectivo u otros activos de un plan de jubilación calificado en una distribución con derecho a reinversión, puede diferir el impuesto sobre la distribución al reinvertirla a otro plan de jubilación calificado o arreglo IRA tradicional. Download free tax software Para este fin, los siguientes son planes de jubilación calificados: Un plan de empleado calificado. Download free tax software Un plan de anualidades de empleado calificado. Download free tax software Un plan de anualidades con refugio tributario (plan 403(b)). Download free tax software Un plan de compensación diferida de la sección 457 del gobierno estatal o local que reúna los requisitos. Download free tax software Distribuciones con derecho a reinversión. Download free tax software   Generalmente, una distribución con derecho a reinversión es toda distribución del total, o de alguna parte, del saldo a su favor en un plan de jubilación calificado. Download free tax software Para información sobre excepciones a las distribuciones con derecho a reinversión, vea la Publicación 575, en inglés. Download free tax software Reinversión de cantidades no tributables. Download free tax software   Tal vez usted pueda reinvertir la parte no tributable de una distribución (como sus aportaciones después de impuestos) realizada en otro plan de jubilación calificado que sea un plan de empleado calificado o plan de la sección 403(b), o en un arreglo IRA tradicional o Roth IRA. Download free tax software El traspaso se tiene que efectuar mediante una reinversión directa a un plan calificado o a un plan de la sección 403(b) que considere en forma separada las partes tributables y no tributables de la reinversión o a través de una reinversión en un arreglo IRA tradicional o en un arreglo Roth IRA. Download free tax software   Si solamente reinvierte parte de una distribución que incluya cantidades tributables y no tributables, la cantidad reinvertida se trata como si proviniera primero de la parte tributable de la distribución. Download free tax software   Toda aportación neta de impuestos que reinvierta en su arreglo IRA tradicional forma parte de la base (costo) en sus arreglos IRA. Download free tax software Para recuperar la base después de sacar distribuciones de su arreglo IRA, tiene que llenar el Formulario 8606 para el año de la distribución. Download free tax software Para más información, vea las Instrucciones para el Formulario 8606, en inglés. Download free tax software Opción de reinversión directa. Download free tax software   Puede elegir que se pague una parte o el total de una distribución con derecho a reinversión directamente a otro plan calificado que esté autorizado para recibirlas o a un arreglo IRA tradicional o arreglo Roth IRA. Download free tax software Si elige una reinversión directa o si se efectúa una reinversión automática, no se retendrán impuestos de ninguna parte de la distribución que se pague directamente al fideicomisario del otro plan. Download free tax software Si decide que se le pague la distribución. Download free tax software   Si se le paga una distribución con derecho a reinversión, normalmente se retendrá el 20% de la misma para fines del impuesto sobre los ingresos. Download free tax software No obstante, se considera que la totalidad de la distribución se le ha pagado aunque en realidad recibe sólo el 80% de la misma. 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Download free tax software (Si recibe una distribución y durante los 60 días de haberla recibido ésta se convierte en depósito bloqueado de una institución financiera, el plazo de reinversión se prórroga por el período durante el cual la distribución se encuentre en un depósito bloqueado en una institución financiera). Download free tax software   El IRS puede retirar el requisito de 60 días si la aplicación de dicho requisito fuera contrario a un trato de equidad o de buena conciencia, como en el caso de un hecho fortuito, desastre u otro evento fuera de un control razonable. Download free tax software El administrador de un plan calificado tiene que entregarle una explicación por escrito de sus opciones de distribución dentro de un período razonable antes de realizar una distribución con derecho a reinversión. Download free tax software Orden de relaciones domésticas calificadas (QDRO, por sus siglas en inglés). Download free tax software   Tal vez pueda reinvertir la totalidad o parte exenta de impuestos de una distribución de un plan de jubilación calificado que reciba conforme a una orden de relaciones domésticas calificadas. Download free tax software Si recibe la distribución como cónyuge o ex cónyuge de un empleado (no como beneficiario que no es cónyuge), se aplican a su caso las reglas de reinversión como si usted fuese el empleado. Download free tax software Puede reinvertir la distribución del plan en un arreglo IRA tradicional o en otro plan de jubilación que reúna las condiciones. Download free tax software Consulte el tema titulado Rollovers (Reinversiones), en la Publicación 575, en inglés, para obtener más información acerca de los beneficios recibidos conforme a una orden de este tipo. Download free tax software Reinversiones por parte del cónyuge sobreviviente. Download free tax software   Tal vez pueda reinvertir, exenta de impuestos, la totalidad o parte de una distribución de un plan de jubilación calificado que reciba como cónyuge sobreviviente de un empleado fallecido. Download free tax software Las reglas de reinversión se le aplican como si usted fuese el empleado. Download free tax software Puede reinvertir una distribución en un plan de jubilación calificado o en un arreglo IRA tradicional o arreglo Roth IRA. Download free tax software En el caso de una reinversión en un arreglo Roth IRA, vea Reinversiones en arreglos Roth IRA , más adelante. Download free tax software    Una distribución pagada a un beneficiario distinto al cónyuge sobreviviente del empleado no suele ser una distribución con derecho a reinversión. Download free tax software No obstante, vea el tema que se presenta a continuación, Reinversiones por parte de un beneficiario que no sea el cónyuge . Download free tax software Reinversiones por parte de un beneficiario que no sea el cónyuge. Download free tax software   Si es beneficiario designado (que no sea el cónyuge sobreviviente) de un empleado fallecido, quizás pueda reinvertir la totalidad o parte exenta de impuestos de una distribución que reciba de un plan de jubilación calificado del empleado. Download free tax software La distribución debe ser un traspaso directo de fideicomisario a fideicomisario a su arreglo IRA tradicional o su arreglo Roth IRA establecido para recibir dicha distribución. Download free tax software El traspaso se considerará una distribución con derecho a reinversión y el plan que la recibe se considerará un arreglo IRA heredado. Download free tax software Para más información sobre los arreglos IRA heredados, vea el tema titulado What if You Inherit an IRA? (¿Qué ocurre si usted hereda un IRA?), en el capítulo 1 de la Publicación 590, Individual Retirement Arrangements (IRAs) (Arreglos individuales de ahorro para la jubilación (IRA, por sus siglas en inglés)), en inglés. Download free tax software Bonos de jubilación. Download free tax software   Si rescata bonos de jubilación obtenidos conforme a un plan de compra de bonos calificado, puede reinvertir exentos de impuesto en un arreglo IRA la parte de las ganancias que sea superior a la base (como se explica en la Publicación 590, en inglés) o en un plan de empleador calificado. Download free tax software Arreglos de ahorros para la jubilación designados Roth. Download free tax software   Puede reinvertir una distribución con derecho a reinversión desde un arreglo designado Roth a otro arreglo designado Roth o a un arreglo Roth IRA. Download free tax software Si desea reinvertir la parte de la distribución que no se incluya en los ingresos, tiene que hacer una reinversión directa de la distribución en su totalidad o puede reinvertir la cantidad entera (o cualquier parte de la misma) en un arreglo Roth IRA. Download free tax software Para más información sobre las reinversiones de arreglos designados Roth, vea el tema titulado Rollovers (Reinversiones), en la Publicación 575, en inglés. Download free tax software Reinversiones en arreglos de ahorros para la jubilación designados Roth IRA dentro del mismo plan. Download free tax software   Si usted es participante en un plan de tipo 401(k), 403(b) o 457(b), es posible que pueda reinvertir fondos de dichos planes en un arreglo designado Roth dentro del mismo plan. Download free tax software Se tiene que incluir en los ingresos la reinversión de cantidades libres de impuestos. Download free tax software Vea el tema titulado Designated Roth Accounts (Cuentas designadas Roth), que se encuentra bajo el tema Rollovers (Reinversiones), en la Publicación 575, en inglés, para más información. Download free tax software Reinversiones en arreglos Roth IRA. Download free tax software   Puede reinvertir distribuciones directamente de un plan de jubilación calificado en un arreglo Roth IRA. Download free tax software   Tiene que incluir en los ingresos brutos distribuciones procedentes de un plan de jubilación calificado (que no sea un arreglo designado Roth) que habría estado obligado a incluir en los ingresos si no las hubiera reinvertido en un arreglo Roth IRA. Download free tax software No se incluye en los ingresos brutos ninguna parte de una distribución procedente de un plan de jubilación calificado que sea una devolución de aportaciones a dicho plan que estuviesen sujetas a impuestos cuando las hizo. Download free tax software Asimismo, no corresponde el impuesto del 10% sobre distribuciones prematuras. Download free tax software Información adicional. Download free tax software   Para más información sobre las reglas relativas a la reinversión de distribuciones, vea el tema titulado Rollovers (Reinversiones), en la Publicación 575, en inglés. Download free tax software Impuestos Adicionales Especiales Para desalentar el uso de fondos de pensiones para fines que no sean los de la jubilación normal, la ley impone impuestos adicionales sobre distribuciones prematuras de aquellos fondos y en aquellos casos en que los fondos no se retiran a tiempo. Download free tax software Por lo general, no estará sujeto a estos impuestos si reinvierte toda distribución prematura que reciba, como se explica anteriormente, y comienza a retirar los fondos a una edad de jubilación normal y en cantidades razonables durante su expectativa de vida. Download free tax software Estos impuestos adicionales especiales son impuestos sobre: Distribuciones prematuras y Acumulación en exceso (sin recibir distribuciones mínimas). Download free tax software Estos impuestos se explican en las siguientes secciones. Download free tax software Si tiene que pagar alguno de estos impuestos, declárelo en el Formulario 5329. Download free tax software Sin embargo, no tiene que presentar el Formulario 5329 si adeuda solamente el impuesto sobre distribuciones prematuras y su Formulario 1099-R indica correctamente un “1” en el recuadro 7. Download free tax software En su lugar, anote el 10% de la parte tributable de la distribución en la línea 58 del Formulario 1040 y escriba “No” bajo el título “ Other Taxes ” (Otros impuestos) a la izquierda de la línea 58. Download free tax software Aun si no adeuda estos impuestos, es posible que tenga que completar el Formulario 5329 y adjuntarlo al Formulario 1040. Download free tax software Esto corresponde si cumple una excepción al impuesto sobre distribuciones prematuras, pero el recuadro 7 de su Formulario 1099-R no indica una excepción. Download free tax software Impuesto sobre Distribuciones Prematuras La mayoría de las distribuciones (periódicas y no periódicas) de planes de jubilación calificados y contratos de anualidades no calificados pagadas a usted antes de cumplir 59 años y medio de edad está sujeta a un impuesto adicional del 10%. Download free tax software Este impuesto se aplica a la parte de la distribución que tiene que incluir en el ingreso bruto. Download free tax software Para este fin, un plan de jubilación calificado es: Un plan de empleado calificado, Un plan de anualidades de empleado calificado, Un plan de anualidades con refugio tributario o Un plan de remuneración diferida de la sección 457 del gobierno estatal o local (en la medida en que alguna distribución sea atribuible a las cantidades que recibió el plan en un traspaso directo o reinversión de uno de los otros planes que se indican aquí o de un arreglo IRA). Download free tax software Tasa del 5% en ciertas distribuciones prematuras de contratos de anualidad diferida. Download free tax software   Si un retiro prematuro de una anualidad diferida está sujeto al impuesto adicional del 10%, en su lugar se podría aplicar una tasa de un 5%. Download free tax software La tasa del 5% se aplica a distribuciones conforme a una opción por escrito que estipule un plan de distribución de su participación en el contrato si, para el 1 de marzo de 1986, usted había comenzado a recibir pagos conforme a esa opción. Download free tax software En la línea 4 del Formulario 5329, en inglés, multiplique la cantidad de la línea 3 por el 5% en lugar del 10%. Download free tax software Adjunte una explicación a su declaración. Download free tax software Distribuciones de arreglos Roth IRA reinvertidas en un plan de jubilación que reúne los requisitos y dentro del plazo de cinco años. Download free tax software   Si reinvirtió fondos de un plan de jubilación, el cual reúne los requisitos, en un arreglo Roth IRA y recibe una distribución de este arreglo Roth IRA dentro del plazo de cinco años que se inicia en el primer día del año tributario en el que efectuó dicha reinversión, es posible que tenga que pagar el impuesto adicional del 10% sobre distribuciones prematuras. Download free tax software Normalmente, paga el impuesto adicional del 10% sobre toda cantidad atribuible a la parte de la reinversión que usted estuviera obligado a incluir en los ingresos. Download free tax software Se utiliza el Formulario 5329 para calcular el impuesto adicional. Download free tax software Para más información, vea el Formulario 5329 y las instrucciones del mismo. Download free tax software Para información sobre distribuciones calificadas de un arreglo Roth IRA, vea Additional Tax on Early Distributions (Impuesto adicional sobre distribuciones prematuras) en el capítulo 2 de la Publicación 590, en inglés. Download free tax software Distribuciones de arreglos de ahorros para la jubilación designados Roth asignables a distribuciones de un arreglo para la jubilación Roth efectuadas dentro del plazo de cinco años. Download free tax software   Si reinvirtió fondos de un plan de tipo 401(k), 403(b) o 457(b) en un arreglo designado Roth IRA y recibe una distribución de este arreglo designado Roth IRA dentro del plazo de cinco años que se inicia en el primer día del año tributario en el que efectuó dicha reinversión, es posible que tenga que pagar el impuesto adicional del 10% sobre distribuciones prematuras. Download free tax software Normalmente, paga el impuesto adicional del 10% sobre toda cantidad atribuible a la parte de la reinversión dentro del mismo plan que usted estuviera obligado a incluir en los ingresos. Download free tax software Se utiliza el Formulario 5329 para calcular el impuesto adicional. Download free tax software Para más información, vea el Formulario 5329 y las instrucciones del mismo. Download free tax software Para información sobre distribuciones calificadas de un arreglo designado Roth IRA, vea Designated Roth accounts (Arreglos Roth IRA designados) bajo Taxation of Periodic Payments (Tributación de pagos periódicos), en la Publicación 575, en inglés. Download free tax software Excepciones a los impuestos. Download free tax software    Ciertas distribuciones prematuras se excluyen del impuesto sobre dichas distribuciones prematuras. Download free tax software Si el pagador sabe que se aplica una excepción a su distribución prematura, el código de distribución “2”, “3” ó “4” debe aparecer en el recuadro 7 del Formulario 1099-R y usted no tiene que declarar la distribución en el Formulario 5329. Download free tax software Si corresponde una excepción, pero el código de la distribución “1” (distribución prematura, se desconocen excepciones) aparece en el recuadro 7, tiene que presentar el Formulario 5329. Download free tax software Anote en la línea 1 del Formulario 5329 la cantidad tributable de la distribución que aparece en el recuadro 2a de su Formulario 1099-R. Download free tax software En la línea 2, anote la cantidad que se puede excluir y el número de la excepción que aparece en las instrucciones del Formulario 5329. Download free tax software    Si el código de distribución “1” aparece incorrectamente en el Formulario 1099-R para una distribución recibida cuando tenía 59 años y medio de edad o más, incluya esa distribución en el Formulario 5329. Download free tax software Anote el número de la excepción “12” en la línea 2. Download free tax software Excepciones generales. Download free tax software   El impuesto no se aplica a distribuciones que: Se realizan como parte de una serie de pagos periódicos básicamente iguales (efectuados como mínimo una vez al año) durante su vida (o expectativa de vida) o la vida conjunta (o expectativa de vida conjunta) de usted y de su beneficiario designado (si los pagos provienen de un plan de jubilación calificado, tienen que comenzar después de su retirada del trabajo), Se realizan porque usted se encuentra total y permanentemente incapacitado o Se realizan al momento de la muerte del participante del plan o dueño del contrato o después de la muerte. Download free tax software Excepciones adicionales para planes de jubilación calificados. Download free tax software   El impuesto no se aplica a distribuciones provenientes de: Un plan de jubilación calificado (que no sea un arreglo IRA) después de su retirada del trabajo durante o después del año en que cumplió 55 años de edad (50 años de edad para empleados calificados del sector de la seguridad pública), Un plan de jubilación calificado (que no sea un arreglo IRA) a un beneficiario alternativo conforme a una orden de relaciones domésticas calificadas, Un plan de jubilación calificado en la medida en que usted tenga gastos médicos deducibles que excedan del 10% (o 7. Download free tax software 5% si usted o su cónyuge tiene 65 años de edad o más) de su ingreso bruto ajustado, independientemente de si detalla o no sus deducciones para el año, Un plan de empleador conforme a una opción por escrito que estipule un plan de distribución de la totalidad de su participación si, al 1 de marzo de 1986, usted se había retirado de servicio y había comenzado a recibir pagos conforme a esa opción, Un plan de acciones de propiedad de los empleados en el caso de dividendos de valores bursátiles del empleador administrados por el plan, Un plan de jubilación calificado debido a un embargo del plan por parte del IRS Cuentas de aplazamientos electivos bajo planes 401(k) o 403(b), o planes similares, que sean distribuciones para ciudadanos en reserva militar que reúnen los requisitos o Pagos de anualidades de jubilación por fases efectuados a empleados federales. Download free tax software Vea la Publicación 721, disponible en inglés, si desea más información sobre el programa de jubilación por fases. Download free tax software Empleados del sector de la seguridad pública que reúnen los requisitos. Download free tax software   Si es empleado del sector de la seguridad pública y reúne los requisitos, las distribuciones hechas de un plan de pensiones gubernamental con beneficios definidos no están sujetas al impuesto adicional sobre distribuciones prematuras. Download free tax software Se le considera empleado del sector de la seguridad pública que reúne los requisitos si provee protección policial, presta servicios de bombero o servicios médicos de urgencia para un estado o municipio y terminó de prestar servicios (se había separado del servicio) en, o después del, año en que cumplió los 50 años de edad. Download free tax software Distribuciones para ciudadanos en reserva militar que reúnen los requisitos. Download free tax software   Una distribución para ciudadanos en reserva militar que reúnen los requisitos no está sujeta a impuestos adicionales sobre distribuciones prematuras. Download free tax software Una distribución para ciudadanos en reserva militar que reúnen los requisitos es una distribución: (