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File free state return online 4. File free state return online   Qualified Plans Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Kinds of PlansDefined Contribution Plan Defined Benefit Plan Qualification RulesEarly retirement. File free state return online Loan secured by benefits. File free state return online Waiver of survivor benefits. File free state return online Waiver of 30-day waiting period before annuity starting date. File free state return online Involuntary cash-out of benefits not more than dollar limit. File free state return online Exception for certain loans. File free state return online Exception for QDRO. File free state return online SIMPLE and safe harbor 401(k) plan exception. File free state return online Setting Up a Qualified PlanAdopting a Written Plan Investing Plan Assets Minimum Funding RequirementDue dates. File free state return online Installment percentage. File free state return online Extended period for making contributions. File free state return online ContributionsEmployer Contributions Employee Contributions When Contributions Are Considered Made Employer DeductionDeduction Limits Deduction Limit for Self-Employed Individuals Where To Deduct Contributions Carryover of Excess Contributions Excise Tax for Nondeductible (Excess) Contributions Elective Deferrals (401(k) Plans)Limit on Elective Deferrals Automatic Enrollment Treatment of Excess Deferrals Qualified Roth Contribution ProgramElective Deferrals Qualified Distributions Reporting Requirements DistributionsRequired Distributions Distributions From 401(k) Plans Tax Treatment of Distributions Tax on Early Distributions Tax on Excess Benefits Excise Tax on Reversion of Plan Assets Notification of Significant Benefit Accrual Reduction Prohibited TransactionsTax on Prohibited Transactions Reporting RequirementsOne-participant plan. File free state return online Caution: Form 5500-EZ not required. File free state return online Form 5500. File free state return online Electronic filing of Forms 5500 and 5500-SF. File free state return online Topics - This chapter discusses: Kinds of plans Qualification rules Setting up a qualified plan Minimum funding requirement Contributions Employer deduction Elective deferrals (401(k) plans) Qualified Roth contribution program Distributions Prohibited transactions Reporting requirements Useful Items - You may want to see: Publications 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 3066 Have you had your Check-up this year? for Retirement Plans 3998 Choosing A Retirement Solution for Your Small Business 4222 401(k) Plans for Small Businesses 4530 Designated Roth Accounts under a 401(k), 403(b), or governmental 457(b) plans 4531 401(k) Plan Checklist 4674 Automatic Enrollment 401(k) Plans for Small Businesses 4806 Profit Sharing Plans for Small Businesses Forms (and Instructions) www. File free state return online dol. File free state return online gov/ebsa/pdf/2013-5500. File free state return online pdf www. File free state return online dol. File free state return online gov/ebsa/pdf/2013-5500-SF. File free state return online pdf W-2 Wage and Tax Statement Schedule K-1 (Form 1065) Partner's Share of Income, Deductions, Credits, etc. File free state return online 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File free state return online 1040 U. File free state return online S. File free state return online Individual Income Tax Return Schedule C (Form 1040) Profit or Loss From Business Schedule F (Form 1040) Profit or Loss From Farming 5300 Application for Determination for Employee Benefit Plan 5310 Application for Determination for Terminating Plan 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5330 Return of Excise Taxes Related to Employee Benefit Plans 5500 Annual Return/Report of Employee Benefit Plan. File free state return online For copies of this form, go to: 5500-EZ Annual Return of One-Participant (Owners and Their Spouses) Retirement Plan 5500-SF Short Form Annual Return/Report of Small Employee Benefit Plan. File free state return online For copies of this form, go to: 8717 User Fee for Employee Plan Determination Letter Request 8880 Credit for Qualified Retirement Savings Contributions 8881 Credit for Small Employer Pension Plan Startup Costs 8955-SSA Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits These qualified retirement plans set up by self-employed individuals are sometimes called Keogh or H. File free state return online R. File free state return online 10 plans. File free state return online A sole proprietor or a partnership can set up one of these plans. File free state return online A common-law employee or a partner cannot set up one of these plans. File free state return online The plans described here can also be set up and maintained by employers that are corporations. File free state return online All the rules discussed here apply to corporations except where specifically limited to the self-employed. File free state return online The plan must be for the exclusive benefit of employees or their beneficiaries. File free state return online These qualified plans can include coverage for a self-employed individual. File free state return online As an employer, you can usually deduct, subject to limits, contributions you make to a qualified plan, including those made for your own retirement. File free state return online The contributions (and earnings and gains on them) are generally tax free until distributed by the plan. File free state return online Kinds of Plans There are two basic kinds of qualified plans—defined contribution plans and defined benefit plans—and different rules apply to each. File free state return online You can have more than one qualified plan, but your contributions to all the plans must not total more than the overall limits discussed under Contributions and Employer Deduction, later. File free state return online Defined Contribution Plan A defined contribution plan provides an individual account for each participant in the plan. File free state return online It provides benefits to a participant largely based on the amount contributed to that participant's account. File free state return online Benefits are also affected by any income, expenses, gains, losses, and forfeitures of other accounts that may be allocated to an account. File free state return online A defined contribution plan can be either a profit-sharing plan or a money purchase pension plan. File free state return online Profit-sharing plan. File free state return online   Although it is called a “profit-sharing plan,” you do not actually have to make a business profit for the year in order to make a contribution (except for yourself if you are self-employed as discussed under Self-employed Individual, later). File free state return online A profit-sharing plan can be set up to allow for discretionary employer contributions, meaning the amount contributed each year to the plan is not fixed. File free state return online An employer may even make no contribution to the plan for a given year. File free state return online   The plan must provide a definite formula for allocating the contribution among the participants and for distributing the accumulated funds to the employees after they reach a certain age, after a fixed number of years, or upon certain other occurrences. File free state return online   In general, you can be more flexible in making contributions to a profit-sharing plan than to a money purchase pension plan (discussed next) or a defined benefit plan (discussed later). File free state return online Money purchase pension plan. File free state return online   Contributions to a money purchase pension plan are fixed and are not based on your business profits. File free state return online For example, if the plan requires that contributions be 10% of the participants' compensation without regard to whether you have profits (or the self-employed person has earned income), the plan is a money purchase pension plan. File free state return online This applies even though the compensation of a self-employed individual as a participant is based on earned income derived from business profits. File free state return online Defined Benefit Plan A defined benefit plan is any plan that is not a defined contribution plan. File free state return online Contributions to a defined benefit plan are based on what is needed to provide definitely determinable benefits to plan participants. File free state return online Actuarial assumptions and computations are required to figure these contributions. File free state return online Generally, you will need continuing professional help to have a defined benefit plan. File free state return online Qualification Rules To qualify for the tax benefits available to qualified plans, a plan must meet certain requirements (qualification rules) of the tax law. File free state return online Generally, unless you write your own plan, the financial institution that provided your plan will take the continuing responsibility for meeting qualification rules that are later changed. File free state return online The following is a brief overview of important qualification rules that generally have not yet been discussed. File free state return online It is not intended to be all-inclusive. File free state return online See Setting Up a Qualified Plan , later. File free state return online Generally, the following qualification rules also apply to a SIMPLE 401(k) retirement plan. File free state return online A SIMPLE 401(k) plan is, however, not subject to the top-heavy plan rules and nondiscrimination rules if the plan satisfies the provisions discussed in chapter 3 under SIMPLE 401(k) Plan. File free state return online Plan assets must not be diverted. File free state return online   Your plan must make it impossible for its assets to be used for, or diverted to, purposes other than the benefit of employees and their beneficiaries. File free state return online As a general rule, the assets cannot be diverted to the employer. File free state return online Minimum coverage requirement must be met. File free state return online   To be a qualified plan, a defined benefit plan must benefit at least the lesser of the following. File free state return online 50 employees, or The greater of: 40% of all employees, or Two employees. File free state return online If there is only one employee, the plan must benefit that employee. File free state return online Contributions or benefits must not discriminate. File free state return online   Under the plan, contributions or benefits to be provided must not discriminate in favor of highly compensated employees. File free state return online Contributions and benefits must not be more than certain limits. File free state return online   Your plan must not provide for contributions or benefits that are more than certain limits. File free state return online The limits apply to the annual contributions and other additions to the account of a participant in a defined contribution plan and to the annual benefit payable to a participant in a defined benefit plan. File free state return online These limits are discussed later in this chapter under Contributions. File free state return online Minimum vesting standard must be met. File free state return online   Your plan must satisfy certain requirements regarding when benefits vest. File free state return online A benefit is vested (you have a fixed right to it) when it becomes nonforfeitable. File free state return online A benefit is nonforfeitable if it cannot be lost upon the happening, or failure to happen, of any event. File free state return online Special rules apply to forfeited benefit amounts. File free state return online In defined contribution plans, forfeitures can be allocated to the accounts of remaining participants in a nondiscriminatory way, or they can be used to reduce your contributions. File free state return online   Forfeitures under a defined benefit plan cannot be used to increase the benefits any employee would otherwise receive under the plan. File free state return online Forfeitures must be used instead to reduce employer contributions. File free state return online Participation. File free state return online   In general, an employee must be allowed to participate in your plan if he or she meets both the following requirements. File free state return online Has reached age 21. File free state return online Has at least 1 year of service (2 years if the plan is not a 401(k) plan and provides that after not more than 2 years of service the employee has a nonforfeitable right to all his or her accrued benefit). File free state return online A plan cannot exclude an employee because he or she has reached a specified age. File free state return online Leased employee. File free state return online   A leased employee, defined in chapter 1, who performs services for you (recipient of the services) is treated as your employee for certain plan qualification rules. File free state return online These rules include those in all the following areas. File free state return online Nondiscrimination in coverage, contributions, and benefits. File free state return online Minimum age and service requirements. File free state return online Vesting. File free state return online Limits on contributions and benefits. File free state return online Top-heavy plan requirements. File free state return online Contributions or benefits provided by the leasing organization for services performed for you are treated as provided by you. File free state return online Benefit payment must begin when required. File free state return online   Your plan must provide that, unless the participant chooses otherwise, the payment of benefits to the participant must begin within 60 days after the close of the latest of the following periods. File free state return online The plan year in which the participant reaches the earlier of age 65 or the normal retirement age specified in the plan. File free state return online The plan year in which the 10th anniversary of the year in which the participant began participating in the plan occurs. File free state return online The plan year in which the participant separates from service. File free state return online Early retirement. File free state return online   Your plan can provide for payment of retirement benefits before the normal retirement age. File free state return online If your plan offers an early retirement benefit, a participant who separates from service before satisfying the early retirement age requirement is entitled to that benefit if he or she meets both the following requirements. File free state return online Satisfies the service requirement for the early retirement benefit. File free state return online Separates from service with a nonforfeitable right to an accrued benefit. File free state return online The benefit, which may be actuarially reduced, is payable when the early retirement age requirement is met. File free state return online Required minimum distributions. File free state return online   Special rules require minimum annual distributions from qualified plans, generally beginning after age  70½. File free state return online See Required Distributions , under Distributions, later. File free state return online Survivor benefits. File free state return online   Defined benefit and money purchase pension plans must provide automatic survivor benefits in both the following forms. File free state return online A qualified joint and survivor annuity for a vested participant who does not die before the annuity starting date. File free state return online A qualified pre-retirement survivor annuity for a vested participant who dies before the annuity starting date and who has a surviving spouse. File free state return online   The automatic survivor benefit also applies to any participant under a profit-sharing plan unless all the following conditions are met. File free state return online The participant does not choose benefits in the form of a life annuity. File free state return online The plan pays the full vested account balance to the participant's surviving spouse (or other beneficiary if the surviving spouse consents or if there is no surviving spouse) if the participant dies. File free state return online The plan is not a direct or indirect transferee of a plan that must provide automatic survivor benefits. File free state return online Loan secured by benefits. File free state return online   If automatic survivor benefits are required for a spouse under a plan, he or she must consent to a loan that uses as security the accrued benefits in the plan. File free state return online Waiver of survivor benefits. File free state return online   Each plan participant may be permitted to waive the joint and survivor annuity or the pre-retirement survivor annuity (or both), but only if the participant has the written consent of the spouse. File free state return online The plan also must allow the participant to withdraw the waiver. File free state return online The spouse's consent must be witnessed by a plan representative or notary public. File free state return online Waiver of 30-day waiting period before annuity starting date. File free state return online    A plan may permit a participant to waive (with spousal consent) the 30-day minimum waiting period after a written explanation of the terms and conditions of a joint and survivor annuity is provided to each participant. File free state return online   The waiver is allowed only if the distribution begins more than 7 days after the written explanation is provided. File free state return online Involuntary cash-out of benefits not more than dollar limit. File free state return online   A plan may provide for the immediate distribution of the participant's benefit under the plan if the present value of the benefit is not greater than $5,000. File free state return online   However, the distribution cannot be made after the annuity starting date unless the participant and the spouse or surviving spouse of a participant who died (if automatic survivor benefits are required for a spouse under the plan) consents in writing to the distribution. File free state return online If the present value is greater than $5,000, the plan must have the written consent of the participant and the spouse or surviving spouse (if automatic survivor benefits are required for a spouse under the plan) for any immediate distribution of the benefit. File free state return online   Benefits attributable to rollover contributions and earnings on them can be ignored in determining the present value of these benefits. File free state return online   A plan must provide for the automatic rollover of any cash-out distribution of more than $1,000 to an individual retirement account or annuity, unless the participant chooses otherwise. File free state return online A section 402(f) notice must be sent prior to an involuntary cash-out of an eligible rollover distribution. File free state return online See Section 402(f) Notice under Distributions, later, for more details. File free state return online Consolidation, merger, or transfer of assets or liabilities. File free state return online   Your plan must provide that, in the case of any merger or consolidation with, or transfer of assets or liabilities to, any other plan, each participant would (if the plan then terminated) receive a benefit equal to or more than the benefit he or she would have been entitled to just before the merger, etc. File free state return online (if the plan had then terminated). File free state return online Benefits must not be assigned or alienated. File free state return online   Your plan must provide that a participant's or beneficiary's benefits under the plan cannot be taken away by any legal or equitable proceeding except as provided below or pursuant to certain judgements or settlements against the participant for violations of plan rules. File free state return online Exception for certain loans. File free state return online   A loan from the plan (not from a third party) to a participant or beneficiary is not treated as an assignment or alienation if the loan is secured by the participant's accrued nonforfeitable benefit and is exempt from the tax on prohibited transactions under section 4975(d)(1) or would be exempt if the participant were a disqualified person. File free state return online A disqualified person is defined later in this chapter under Prohibited Transactions. File free state return online Exception for QDRO. File free state return online   Compliance with a QDRO (qualified domestic relations order) does not result in a prohibited assignment or alienation of benefits. File free state return online   Payments to an alternate payee under a QDRO before the participant attains age 59½ are not subject to the 10% additional tax that would otherwise apply under certain circumstances. File free state return online Benefits distributed to an alternate payee under a QDRO can be rolled over tax free to an individual retirement account or to an individual retirement annuity. File free state return online No benefit reduction for social security increases. File free state return online   Your plan must not permit a benefit reduction for a post-separation increase in the social security benefit level or wage base for any participant or beneficiary who is receiving benefits under your plan, or who is separated from service and has nonforfeitable rights to benefits. File free state return online This rule also applies to plans supplementing the benefits provided by other federal or state laws. File free state return online Elective deferrals must be limited. File free state return online   If your plan provides for elective deferrals, it must limit those deferrals to the amount in effect for that particular year. File free state return online See Limit on Elective Deferrals later in this chapter. File free state return online Top-heavy plan requirements. File free state return online   A top-heavy plan is one that mainly favors partners, sole proprietors, and other key employees. File free state return online   A plan is top-heavy for a plan year if, for the preceding plan year, the total value of accrued benefits or account balances of key employees is more than 60% of the total value of accrued benefits or account balances of all employees. File free state return online Additional requirements apply to a top-heavy plan primarily to provide minimum benefits or contributions for non-key employees covered by the plan. File free state return online   Most qualified plans, whether or not top-heavy, must contain provisions that meet the top-heavy requirements and will take effect in plan years in which the plans are top-heavy. File free state return online These qualification requirements for top-heavy plans are explained in section 416 and its regulations. File free state return online SIMPLE and safe harbor 401(k) plan exception. File free state return online   The top-heavy plan requirements do not apply to SIMPLE 401(k) plans, discussed earlier in chapter 3, or to safe harbor 401(k) plans that consist solely of safe harbor contributions, discussed later in this chapter. File free state return online QACAs (discussed later) also are not subject to top-heavy requirements. File free state return online Setting Up a Qualified Plan There are two basic steps in setting up a qualified plan. File free state return online First you adopt a written plan. File free state return online Then you invest the plan assets. File free state return online You, the employer, are responsible for setting up and maintaining the plan. File free state return online If you are self-employed, it is not necessary to have employees besides yourself to sponsor and set up a qualified plan. File free state return online If you have employees, see Participation, under Qualification Rules, earlier. File free state return online Set-up deadline. File free state return online   To take a deduction for contributions for a tax year, your plan must be set up (adopted) by the last day of that year (December 31 for calendar-year employers). File free state return online Credit for startup costs. File free state return online   You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a qualified plan that first became effective in 2013. File free state return online For more information, see Credit for startup costs under Reminders, earlier. File free state return online Adopting a Written Plan You must adopt a written plan. File free state return online The plan can be an IRS-approved master or prototype plan offered by a sponsoring organization. File free state return online Or it can be an individually designed plan. File free state return online Written plan requirement. File free state return online   To qualify, the plan you set up must be in writing and must be communicated to your employees. File free state return online The plan's provisions must be stated in the plan. File free state return online It is not sufficient for the plan to merely refer to a requirement of the Internal Revenue Code. File free state return online Master or prototype plans. File free state return online   Most qualified plans follow a standard form of plan (a master or prototype plan) approved by the IRS. File free state return online Master and prototype plans are plans made available by plan providers for adoption by employers (including self-employed individuals). File free state return online Under a master plan, a single trust or custodial account is established, as part of the plan, for the joint use of all adopting employers. File free state return online Under a prototype plan, a separate trust or custodial account is established for each employer. File free state return online Plan providers. File free state return online   The following organizations generally can provide IRS-approved master or prototype plans. File free state return online Banks (including some savings and loan associations and federally insured credit unions). File free state return online Trade or professional organizations. File free state return online Insurance companies. File free state return online Mutual funds. File free state return online Individually designed plan. File free state return online   If you prefer, you can set up an individually designed plan to meet specific needs. File free state return online Although advance IRS approval is not required, you can apply for approval by paying a fee and requesting a determination letter. File free state return online You may need professional help for this. File free state return online See Rev. File free state return online Proc. File free state return online 2014-6, 2014-1 I. File free state return online R. File free state return online B. File free state return online 198, available at www. File free state return online irs. File free state return online gov/irb/2014-1_IRB/ar10. File free state return online html, as annually updated, that may help you decide whether to apply for approval. File free state return online Internal Revenue Bulletins are available on the IRS website at IRS. File free state return online gov They are also available at most IRS offices and at certain libraries. File free state return online User fee. File free state return online   The fee mentioned earlier for requesting a determination letter does not apply to employers who have 100 or fewer employees who received at least $5,000 of compensation from the employer for the preceding year. File free state return online At least one of them must be a non-highly compensated employee participating in the plan. File free state return online The fee does not apply to requests made by the later of the following dates. File free state return online The end of the 5th plan year the plan is in effect. File free state return online The end of any remedial amendment period for the plan that begins within the first 5 plan years. File free state return online The request cannot be made by the sponsor of a prototype or similar plan the sponsor intends to market to participating employers. File free state return online   For more information about whether the user fee applies, see Rev. File free state return online Proc. File free state return online 2014-8, 2014-1 I. File free state return online R. File free state return online B. File free state return online 242, available at www. File free state return online irs. File free state return online gov/irb/2014-1_IRB/ar12. File free state return online html, as may be annually updated; Notice 2003-49, 2003-32 I. File free state return online R. File free state return online B. File free state return online 294, available at www. File free state return online irs. File free state return online gov/irb/2003-32_IRB/ar13. File free state return online html; and Notice 2011-86, 2011-45 I. File free state return online R. File free state return online B. File free state return online 698, available at www. File free state return online irs. File free state return online gov/irb/2011-45_IRB/ar11. File free state return online html. File free state return online Investing Plan Assets In setting up a qualified plan, you arrange how the plan's funds will be used to build its assets. File free state return online You can establish a trust or custodial account to invest the funds. File free state return online You, the trust, or the custodial account can buy an annuity contract from an insurance company. File free state return online Life insurance can be included only if it is incidental to the retirement benefits. File free state return online You set up a trust by a legal instrument (written document). File free state return online You may need professional help to do this. File free state return online You can set up a custodial account with a bank, savings and loan association, credit union, or other person who can act as the plan trustee. File free state return online You do not need a trust or custodial account, although you can have one, to invest the plan's funds in annuity contracts or face-amount certificates. File free state return online If anyone other than a trustee holds them, however, the contracts or certificates must state they are not transferable. File free state return online Other plan requirements. File free state return online   For information on other important plan requirements, see Qualification Rules , earlier in this chapter. File free state return online Minimum Funding Requirement In general, if your plan is a money purchase pension plan or a defined benefit plan, you must actually pay enough into the plan to satisfy the minimum funding standard for each year. File free state return online Determining the amount needed to satisfy the minimum funding standard for a defined benefit plan is complicated, and you should seek professional help in order to meet these contribution requirements. File free state return online For information on this funding requirement, see section 412 and its regulations. File free state return online Quarterly installments of required contributions. File free state return online   If your plan is a defined benefit plan subject to the minimum funding requirements, you generally must make quarterly installment payments of the required contributions. File free state return online If you do not pay the full installments timely, you may have to pay interest on any underpayment for the period of the underpayment. File free state return online Due dates. File free state return online   The due dates for the installments are 15 days after the end of each quarter. File free state return online For a calendar-year plan, the installments are due April 15, July 15, October 15, and January 15 (of the following year). File free state return online Installment percentage. File free state return online   Each quarterly installment must be 25% of the required annual payment. File free state return online Extended period for making contributions. File free state return online   Additional contributions required to satisfy the minimum funding requirement for a plan year will be considered timely if made by 8½ months after the end of that year. File free state return online Contributions A qualified plan is generally funded by your contributions. File free state return online However, employees participating in the plan may be permitted to make contributions, and you may be permitted to make contributions on your own behalf. File free state return online See Employee Contributions and Elective Deferrals later. File free state return online Contributions deadline. File free state return online   You can make deductible contributions for a tax year up to the due date of your return (plus extensions) for that year. File free state return online Self-employed individual. File free state return online   You can make contributions on behalf of yourself only if you have net earnings (compensation) from self-employment in the trade or business for which the plan was set up. File free state return online Your net earnings must be from your personal services, not from your investments. File free state return online If you have a net loss from self-employment, you cannot make contributions for yourself for the year, even if you can contribute for common-law employees based on their compensation. File free state return online Employer Contributions There are certain limits on the contributions and other annual additions you can make each year for plan participants. File free state return online There are also limits on the amount you can deduct. File free state return online See Deduction Limits , later. File free state return online Limits on Contributions and Benefits Your plan must provide that contributions or benefits cannot exceed certain limits. File free state return online The limits differ depending on whether your plan is a defined contribution plan or a defined benefit plan. File free state return online Defined benefit plan. File free state return online   For 2013, the annual benefit for a participant under a defined benefit plan cannot exceed the lesser of the following amounts. File free state return online 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. File free state return online $205,000 ($210,000 for 2014). File free state return online Defined contribution plan. File free state return online   For 2013, a defined contribution plan's annual contributions and other additions (excluding earnings) to the account of a participant cannot exceed the lesser of the following amounts. File free state return online 100% of the participant's compensation. File free state return online $51,000 ($52,000 for 2014). File free state return online   Catch-up contributions (discussed later under Limit on Elective Deferrals) are not subject to the above limit. File free state return online Employee Contributions Participants may be permitted to make nondeductible contributions to a plan in addition to your contributions. File free state return online Even though these employee contributions are not deductible, the earnings on them are tax free until distributed in later years. File free state return online Also, these contributions must satisfy the actual contribution percentage (ACP) test of section 401(m)(2), a nondiscrimination test that applies to employee contributions and matching contributions. File free state return online See Regulations sections 1. File free state return online 401(k)-2 and 1. File free state return online 401(m)-2 for further guidance relating to the nondiscrimination rules under sections 401(k) and 401(m). File free state return online When Contributions Are Considered Made You generally apply your plan contributions to the year in which you make them. File free state return online But you can apply them to the previous year if all the following requirements are met. File free state return online You make them by the due date of your tax return for the previous year (plus extensions). File free state return online The plan was established by the end of the previous year. File free state return online The plan treats the contributions as though it had received them on the last day of the previous year. File free state return online You do either of the following. File free state return online You specify in writing to the plan administrator or trustee that the contributions apply to the previous year. File free state return online You deduct the contributions on your tax return for the previous year. File free state return online A partnership shows contributions for partners on Form 1065. File free state return online Employer's promissory note. File free state return online   Your promissory note made out to the plan is not a payment that qualifies for the deduction. File free state return online Also, issuing this note is a prohibited transaction subject to tax. File free state return online See Prohibited Transactions , later. File free state return online Employer Deduction You can usually deduct, subject to limits, contributions you make to a qualified plan, including those made for your own retirement. File free state return online The contributions (and earnings and gains on them) are generally tax free until distributed by the plan. File free state return online Deduction Limits The deduction limit for your contributions to a qualified plan depends on the kind of plan you have. File free state return online Defined contribution plans. File free state return online   The deduction for contributions to a defined contribution plan (profit-sharing plan or money purchase pension plan) cannot be more than 25% of the compensation paid (or accrued) during the year to your eligible employees participating in the plan. File free state return online If you are self-employed, you must reduce this limit in figuring the deduction for contributions you make for your own account. File free state return online See Deduction Limit for Self-Employed Individuals , later. File free state return online   When figuring the deduction limit, the following rules apply. File free state return online Elective deferrals (discussed later) are not subject to the limit. File free state return online Compensation includes elective deferrals. File free state return online The maximum compensation that can be taken into account for each employee in 2013 is $255,000 ($260,000 for 2014). File free state return online Defined benefit plans. File free state return online   The deduction for contributions to a defined benefit plan is based on actuarial assumptions and computations. File free state return online Consequently, an actuary must figure your deduction limit. File free state return online    In figuring the deduction for contributions, you cannot take into account any contributions or benefits that are more than the limits discussed earlier under Limits on Contributions and Benefits, earlier. File free state return online Table 4–1. File free state return online Carryover of Excess Contributions Illustrated—Profit-Sharing Plan (000's omitted) Year Participants' compensation Participants' share of required contribution (10% of annual profit) Deductible  limit for current year (25% of compensation) Contribution Excess contribution carryover used1 Total  deduction including carryovers Excess contribution carryover available at end of year 2010 $1,000 $100 $250 $100 $ 0 $100 $ 0 2011 400 165 100 165 0 100 65 2012 500 100 125 100 25 125 40 2013 600 100 150 100 40 140 0  1There were no carryovers from years before 2010. File free state return online Deduction Limit for Self-Employed Individuals If you make contributions for yourself, you need to make a special computation to figure your maximum deduction for these contributions. File free state return online Compensation is your net earnings from self-employment, defined in chapter 1. File free state return online This definition takes into account both the following items. File free state return online The deduction for the deductible part of your self-employment tax. File free state return online The deduction for contributions on your behalf to the plan. File free state return online The deduction for your own contributions and your net earnings depend on each other. File free state return online For this reason, you determine the deduction for your own contributions indirectly by reducing the contribution rate called for in your plan. File free state return online To do this, use either the Rate Table for Self-Employed or the Rate Worksheet for Self-Employed in chapter 5. File free state return online Then figure your maximum deduction by using the Deduction Worksheet for Self-Employed in chapter 5. File free state return online Where To Deduct Contributions Deduct the contributions you make for your common-law employees on your tax return. File free state return online For example, sole proprietors deduct them on Schedule C (Form 1040) or Schedule F (Form 1040); partnerships deduct them on Form 1065; and corporations deduct them on Form 1120, or Form 1120S. File free state return online Sole proprietors and partners deduct contributions for themselves on line 28 of Form 1040. File free state return online (If you are a partner, contributions for yourself are shown on the Schedule K-1 (Form 1065) you get from the partnership. File free state return online ) Carryover of Excess Contributions If you contribute more to the plans than you can deduct for the year, you can carry over and deduct the difference in later years, combined with your contributions for those years. File free state return online Your combined deduction in a later year is limited to 25% of the participating employees' compensation for that year. File free state return online For purposes of this limit, a SEP is treated as a profit-sharing (defined contribution) plan. File free state return online However, this percentage limit must be reduced to figure your maximum deduction for contributions you make for yourself. File free state return online See Deduction Limit for Self-Employed Individuals, earlier. File free state return online The amount you carry over and deduct may be subject to the excise tax discussed next. File free state return online Table 4-1, earlier, illustrates the carryover of excess contributions to a profit-sharing plan. File free state return online Excise Tax for Nondeductible (Excess) Contributions If you contribute more than your deduction limit to a retirement plan, you have made nondeductible contributions and you may be liable for an excise tax. File free state return online In general, a 10% excise tax applies to nondeductible contributions made to qualified pension and profit-sharing plans and to SEPs. File free state return online Special rule for self-employed individuals. File free state return online   The 10% excise tax does not apply to any contribution made to meet the minimum funding requirements in a money purchase pension plan or a defined benefit plan. File free state return online Even if that contribution is more than your earned income from the trade or business for which the plan is set up, the difference is not subject to this excise tax. File free state return online See Minimum Funding Requirement , earlier. File free state return online Reporting the tax. File free state return online   You must report the tax on your nondeductible contributions on Form 5330. File free state return online Form 5330 includes a computation of the tax. File free state return online See the separate instructions for completing the form. File free state return online Elective Deferrals (401(k) Plans) Your qualified plan can include a cash or deferred arrangement under which participants can choose to have you contribute part of their before-tax compensation to the plan rather than receive the compensation in cash. File free state return online A plan with this type of arrangement is popularly known as a “401(k) plan. File free state return online ” (As a self-employed individual participating in the plan, you can contribute part of your before-tax net earnings from the business. File free state return online ) This contribution is called an “elective deferral” because participants choose (elect) to defer receipt of the money. File free state return online In general, a qualified plan can include a cash or deferred arrangement only if the qualified plan is one of the following plans. File free state return online A profit-sharing plan. File free state return online A money purchase pension plan in existence on June 27, 1974, that included a salary reduction arrangement on that date. File free state return online Partnership. File free state return online   A partnership can have a 401(k) plan. File free state return online Restriction on conditions of participation. File free state return online   The plan cannot require, as a condition of participation, that an employee complete more than 1 year of service. File free state return online Matching contributions. File free state return online   If your plan permits, you can make matching contributions for an employee who makes an elective deferral to your 401(k) plan. File free state return online For example, the plan might provide that you will contribute 50 cents for each dollar your participating employees choose to defer under your 401(k) plan. File free state return online Matching contributions are generally subject to the ACP test discussed earlier under Employee Contributions. File free state return online Nonelective contributions. File free state return online   You can also make contributions (other than matching contributions) for your participating employees without giving them the choice to take cash instead. File free state return online These are called nonelective contributions. File free state return online Employee compensation limit. File free state return online   No more than $255,000 of the employee's compensation can be taken into account when figuring contributions other than elective deferrals in 2013. File free state return online This limit is $260,000 in 2014. File free state return online SIMPLE 401(k) plan. File free state return online   If you had 100 or fewer employees who earned $5,000 or more in compensation during the preceding year, you may be able to set up a SIMPLE 401(k) plan. File free state return online A SIMPLE 401(k) plan is not subject to the nondiscrimination and top-heavy plan requirements discussed earlier under Qualification Rules. File free state return online For details about SIMPLE 401(k) plans, see SIMPLE 401(k) Plan in chapter 3. File free state return online Distributions. File free state return online   Certain rules apply to distributions from 401(k) plans. File free state return online See Distributions From 401(k) Plans , later. File free state return online Limit on Elective Deferrals There is a limit on the amount an employee can defer each year under these plans. File free state return online This limit applies without regard to community property laws. File free state return online Your plan must provide that your employees cannot defer more than the limit that applies for a particular year. File free state return online For 2013 and 2014, the basic limit on elective deferrals is $17,500. File free state return online This limit applies to all salary reduction contributions and elective deferrals. File free state return online If, in conjunction with other plans, the deferral limit is exceeded, the difference is included in the employee's gross income. File free state return online Catch-up contributions. File free state return online   A 401(k) plan can permit participants who are age 50 or over at the end of the calendar year to also make catch-up contributions. File free state return online The catch-up contribution limit for 2013 and 2014 is $5,500. File free state return online Elective deferrals are not treated as catch-up contributions for 2013 until they exceed the $17,500 limit, the actual deferral percentage (ADP) test limit of section 401(k)(3), or the plan limit (if any). File free state return online However, the catch-up contribution a participant can make for a year cannot exceed the lesser of the following amounts. File free state return online The catch-up contribution limit. File free state return online The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. File free state return online Treatment of contributions. File free state return online   Your contributions to your own 401(k) plan are generally deductible by you for the year they are contributed to the plan. File free state return online Matching or nonelective contributions made to the plan are also deductible by you in the year of contribution. File free state return online Your employees' elective deferrals other than designated Roth contributions are tax free until distributed from the plan. File free state return online Elective deferrals are included in wages for social security, Medicare, and federal unemployment (FUTA) tax. File free state return online Forfeiture. File free state return online   Employees have a nonforfeitable right at all times to their accrued benefit attributable to elective deferrals. File free state return online Reporting on Form W-2. File free state return online   Do not include elective deferrals in the “Wages, tips, other compensation” box of Form W-2. File free state return online You must, however, include them in the “Social security wages” and “Medicare wages and tips” boxes. File free state return online You must also include them in box 12. File free state return online Mark the “Retirement plan” checkbox in box 13. File free state return online For more information, see the Form W-2 instructions. File free state return online Automatic Enrollment Your 401(k) plan can have an automatic enrollment feature. File free state return online Under this feature, you can automatically reduce an employee's pay by a fixed percentage and contribute that amount to the 401(k) plan on his or her behalf unless the employee affirmatively chooses not to have his or her pay reduced or chooses to have it reduced by a different percentage. File free state return online These contributions are elective deferrals. File free state return online An automatic enrollment feature will encourage employees' saving for retirement and will help your plan pass nondiscrimination testing (if applicable). File free state return online For more information, see Publication 4674, Automatic Enrollment 401(k) Plans for Small Businesses. File free state return online Eligible automatic contribution arrangement. File free state return online   Under an eligible automatic contribution arrangement (EACA), a participant is treated as having elected to have the employer make contributions in an amount equal to a uniform percentage of compensation. File free state return online This automatic election will remain in place until the participant specifically elects not to have such deferral percentage made (or elects a different percentage). File free state return online There is no required deferral percentage. File free state return online Withdrawals. File free state return online   Under an EACA, you may allow participants to withdraw their automatic contributions to the plan if certain conditions are met. File free state return online The participant must elect the withdrawal no later than 90 days after the date of the first elective contributions under the EACA. File free state return online The participant must withdraw the entire amount of EACA default contributions, including any earnings thereon. File free state return online   If the plan allows withdrawals under the EACA, the amount of the withdrawal other than the amount of any designated Roth contributions must be included in the employee's gross income for the tax year in which the distribution is made. File free state return online The additional 10% tax on early distributions will not apply to the distribution. File free state return online Notice requirement. File free state return online   Under an EACA, employees must be given written notice of the terms of the EACA within a reasonable period of time before each plan year. File free state return online The notice must be written in a manner calculated to be understood by the average employee and be sufficiently accurate and comprehensive in order to apprise the employee of his or her rights and obligations under the EACA. File free state return online The notice must include an explanation of the employee's right to elect not to have elective contributions made on his or her behalf, or to elect a different percentage, and the employee must be given a reasonable period of time after receipt of the notice before the first elective contribution is made. File free state return online The notice also must explain how contributions will be invested in the absence of an investment election by the employee. File free state return online Qualified automatic contribution arrangement. File free state return online    A qualified automatic contribution arrangement (QACA) is a type of safe harbor plan. File free state return online It contains an automatic enrollment feature, and mandatory employer contributions are required. File free state return online If your plan includes a QACA, it will not be subject to the ADP test (discussed later) nor the top-heavy requirements (discussed earlier). File free state return online Additionally, your plan will not be subject to the actual contribution percentage (ACP) test if certain additional requirements are met. File free state return online Under a QACA, each employee who is eligible to participate in the plan will be treated as having elected to make elective deferral contributions equal to a certain default percentage of compensation. File free state return online In order to not have default elective deferrals made, an employee must make an affirmative election specifying a deferral percentage (including zero, if desired). File free state return online If an employee does not make an affirmative election, the default deferral percentage must meet the following conditions. File free state return online It must be applied uniformly. File free state return online It must not exceed 10%. File free state return online It must be at least 3% in the first plan year it applies to an employee and through the end of the following year. File free state return online It must increase to at least 4% in the following plan year. File free state return online It must increase to at least 5% in the following plan year. File free state return online It must increase to at least 6% in subsequent plan years. File free state return online Matching or nonelective contributions. File free state return online   Under the terms of the QACA, you must make either matching or nonelective contributions according to the following terms. File free state return online Matching contributions. File free state return online You must make matching contributions on behalf of each non-highly compensated employee in the following amounts. File free state return online An amount equal to 100% of elective deferrals, up to 1% of compensation. File free state return online An amount equal to 50% of elective deferrals, from 1% up to 6% of compensation. File free state return online Other formulas may be used as long as they are at least as favorable to non-highly compensated employees. File free state return online The rate of matching contributions for highly compensated employees, including yourself, must not exceed the rates for non-highly compensated employees. File free state return online Nonelective contributions. File free state return online You must make nonelective contributions on behalf of every non-highly compensated employee eligible to participate in the plan, regardless of whether they elected to participate, in an amount equal to at least 3% of their compensation. File free state return online Vesting requirements. File free state return online   All accrued benefits attributed to matching or nonelective contributions under the QACA must be 100% vested for all employees who complete 2 years of service. File free state return online These contributions are subject to special withdrawal restrictions, discussed later. File free state return online Notice requirements. File free state return online   Each employee eligible to participate in the QACA must receive written notice of their rights and obligations under the QACA, within a reasonable period before each plan year. File free state return online The notice must be written in a manner calculated to be understood by the average employee, and it must be accurate and comprehensive. File free state return online The notice must explain their right to elect not to have elective contributions made on their behalf, or to have contributions made at a different percentage than the default percentage. File free state return online Additionally, the notice must explain how contributions will be invested in the absence of any investment election by the employee. File free state return online The employee must have a reasonable period of time after receiving the notice to make such contribution and investment elections prior to the first contributions under the QACA. File free state return online Treatment of Excess Deferrals If the total of an employee's deferrals is more than the limit for 2013, the employee can have the difference (called an excess deferral) paid out of any of the plans that permit these distributions. File free state return online He or she must notify the plan by April 15, 2014 (or an earlier date specified in the plan), of the amount to be paid from each plan. File free state return online The plan must then pay the employee that amount, plus earnings on the amount through the end of 2013, by April 15, 2014. File free state return online Excess withdrawn by April 15. File free state return online   If the employee takes out the excess deferral by April 15, 2014, it is not reported again by including it in the employee's gross income for 2014. File free state return online However, any income earned in 2013 on the excess deferral taken out is taxable in the tax year in which it is taken out. File free state return online The distribution is not subject to the additional 10% tax on early distributions. File free state return online   If the employee takes out part of the excess deferral and the income on it, the distribution is treated as made proportionately from the excess deferral and the income. File free state return online   Even if the employee takes out the excess deferral by April 15, the amount will be considered for purposes of nondiscrimination testing requirements of the plan, unless the distributed amount is for a non-highly compensated employee who participates in only one employer's 401(k) plan or plans. File free state return online Excess not withdrawn by April 15. File free state return online   If the employee does not take out the excess deferral by April 15, 2014, the excess, though taxable in 2013, is not included in the employee's cost basis in figuring the taxable amount of any eventual distributions under the plan. File free state return online In effect, an excess deferral left in the plan is taxed twice, once when contributed and again when distributed. File free state return online Also, if the employee's excess deferral is allowed to stay in the plan and the employee participates in no other employer's plan, the plan can be disqualified. File free state return online Reporting corrective distributions on Form 1099-R. File free state return online   Report corrective distributions of excess deferrals (including any earnings) on Form 1099-R. File free state return online For specific information about reporting corrective distributions, see the Instructions for Forms 1099-R and 5498. File free state return online Tax on excess contributions of highly compensated employees. File free state return online   The law provides tests to detect discrimination in a plan. File free state return online If tests, such as the actual deferral percentage test (ADP test) (see section 401(k)(3)) and the actual contribution percentage test (ACP test) (see section 401(m)(2)), show that contributions for highly compensated employees are more than the test limits for these contributions, the employer may have to pay a 10% excise tax. File free state return online Report the tax on Form 5330. File free state return online The ADP test does not apply to a safe harbor 401(k) plan (discussed next) nor to a QACA. File free state return online Also, the ACP test does not apply to these plans if certain additional requirements are met. File free state return online   The tax for the year is 10% of the excess contributions for the plan year ending in your tax year. File free state return online Excess contributions are elective deferrals, employee contributions, or employer matching or nonelective contributions that are more than the amount permitted under the ADP test or the ACP test. File free state return online   See Regulations sections 1. File free state return online 401(k)-2 and 1. File free state return online 401(m)-2 for further guidance relating to the nondiscrimination rules under sections 401(k) and 401(m). File free state return online    If the plan fails the ADP or ACP testing, and the failure is not corrected by the end of the next plan year, the plan can be disqualified. File free state return online Safe harbor 401(k) plan. File free state return online If you meet the requirements for a safe harbor 401(k) plan, you do not have to satisfy the ADP test, nor the ACP test, if certain additional requirements are met. File free state return online For your plan to be a safe harbor plan, you must meet the following conditions. File free state return online Matching or nonelective contributions. File free state return online You must make matching or nonelective contributions according to one of the following formulas. File free state return online Matching contributions. File free state return online You must make matching contributions according to the following rules. File free state return online You must contribute an amount equal to 100% of each non-highly compensated employee's elective deferrals, up to 3% of compensation. File free state return online You must contribute an amount equal to 50% of each non-highly compensated employee's elective deferrals, from 3% up to 5% of compensation. File free state return online The rate of matching contributions for highly compensated employees, including yourself, must not exceed the rates for non-highly compensated employees. File free state return online Nonelective contributions. File free state return online You must make nonelective contributions, without regard to whether the employee made elective deferrals, on behalf of all non-highly compensated employees eligible to participate in the plan, equal to at least 3% of the employee's compensation. File free state return online These mandatory matching and nonelective contributions must be immediately 100% vested and are subject to special withdrawal restrictions. File free state return online Notice requirement. File free state return online You must give eligible employees written notice of their rights and obligations with regard to contributions under the plan, within a reasonable period before the plan year. File free state return online The other requirements for a 401(k) plan, including withdrawal and vesting rules, must also be met for your plan to qualify as a safe harbor 401(k) plan. File free state return online Qualified Roth Contribution Program Under this program an eligible employee can designate all or a portion of his or her elective deferrals as after-tax Roth contributions. File free state return online Elective deferrals designated as Roth contributions must be maintained in a separate Roth account. File free state return online However, unlike other elective deferrals, designated Roth contributions are not excluded from employees' gross income, but qualified distributions from a Roth account are excluded from employees' gross income. File free state return online Elective Deferrals Under a qualified Roth contribution program, the amount of elective deferrals that an employee may designate as a Roth contribution is limited to the maximum amount of elective deferrals excludable from gross income for the year (for 2013 and 2014, $17,500 if under age 50 and $23,000 if age 50 or over) less the total amount of the employee's elective deferrals not designated as Roth contributions. File free state return online Designated Roth deferrals are treated the same as pre-tax elective deferrals for most purposes, including: The annual individual elective deferral limit (total of all designated Roth contributions and traditional, pre-tax elective deferrals) of $17,500 for 2013 and 2014, with an additional $5,500 if age 50 or over for 2013 and 2014, Determining the maximum employee and employer annual contributions of the lesser of 100% of compensation or $51,000 for 2013 ($52,000 for 2014), Nondiscrimination testing, Required distributions, and Elective deferrals not taken into account for purposes of deduction limits. File free state return online Qualified Distributions A qualified distribution is a distribution that is made after the employee's nonexclusion period and: On or after the employee attains age   59½, On account of the employee's being disabled, or On or after the employee's death. File free state return online An employee's nonexclusion period for a plan is the 5-tax-year period beginning with the earlier of the following tax years. File free state return online The first tax year in which the employee made a contribution to his or her Roth account in the plan, or If a rollover contribution was made to the employee's designated Roth account from a designated Roth account previously established for the employee under another plan, then the first tax year the employee made a designated Roth contribution to the previously established account. File free state return online Rollover. File free state return online   Beginning September 28, 2010, a rollover from another account can be made to a designated Roth account in the same plan. File free state return online For additional information on these in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. File free state return online R. File free state return online B. File free state return online 872, available at www. File free state return online irs. File free state return online gov/irb/2010-51_IRB/ar11. File free state return online html, and Notice 2013-74. File free state return online A distribution from a designated Roth account can only be rolled over to another designated Roth account or a Roth IRA. File free state return online Rollover amounts do not apply toward the annual deferral limit. File free state return online Reporting Requirements You must report a contribution to a Roth account on Form W-2 and a distribution from a Roth account on Form 1099-R. File free state return online See the Form W-2 and 1099-R instructions for detailed information. File free state return online Distributions Amounts paid to plan participants from a qualified plan are called distributions. File free state return online Distributions may be nonperiodic, such as lump-sum distributions, or periodic, such as annuity payments. File free state return online Also, certain loans may be treated as distributions. File free state return online See Loans Treated as Distributions in Publication 575. File free state return online Required Distributions A qualified plan must provide that each participant will either: Receive his or her entire interest (benefits) in the plan by the required beginning date (defined later), or Begin receiving regular periodic distributions by the required beginning date in annual amounts calculated to distribute the participant's entire interest (benefits) over his or her life expectancy or over the joint life expectancy of the participant and the designated beneficiary (or over a shorter period). File free state return online These distribution rules apply individually to each qualified plan. File free state return online You cannot satisfy the requirement for one plan by taking a distribution from another. File free state return online The plan must provide that these rules override any inconsistent distribution options previously offered. File free state return online Minimum distribution. File free state return online   If the account balance of a qualified plan participant is to be distributed (other than as an annuity), the plan administrator must figure the minimum amount required to be distributed each distribution calendar year. File free state return online This minimum is figured by dividing the account balance by the applicable life expectancy. File free state return online The plan administrator can use the life expectancy tables in Appendix C of Publication 590 for this purpose. File free state return online For more information on figuring the minimum distribution, see Tax on Excess Accumulation in Publication 575. File free state return online Required beginning date. File free state return online   Generally, each participant must receive his or her entire benefits in the plan or begin to receive periodic distributions of benefits from the plan by the required beginning date. File free state return online   A participant must begin to receive distributions from his or her qualified retirement plan by April 1 of the first year after the later of the following years. File free state return online Calendar year in which he or she reaches age 70½. File free state return online Calendar year in which he or she retires from employment with the employer maintaining the plan. File free state return online However, the plan may require the participant to begin receiving distributions by April 1 of the year after the participant reaches age 70½ even if the participant has not retired. File free state return online   If the participant is a 5% owner of the employer maintaining the plan, the participant must begin receiving distributions by April 1 of the first year after the calendar year in which the participant reached age 70½. File free state return online For more information, see Tax on Excess Accumulation in Publication 575. File free state return online Distributions after the starting year. File free state return online   The distribution required to be made by April 1 is treated as a distribution for the starting year. File free state return online (The starting year is the year in which the participant meets (1) or (2) above, whichever applies. File free state return online ) After the starting year, the participant must receive the required distribution for each year by December 31 of that year. File free state return online If no distribution is made in the starting year, required distributions for 2 years must be made in the next year (one by April 1 and one by December 31). File free state return online Distributions after participant's death. File free state return online   See Publication 575 for the special rules covering distributions made after the death of a participant. File free state return online Distributions From 401(k) Plans Generally, distributions cannot be made until one of the following occurs. File free state return online The employee retires, dies, becomes disabled, or otherwise severs employment. File free state return online The plan ends and no other defined contribution plan is established or continued. File free state return online In the case of a 401(k) plan that is part of a profit-sharing plan, the employee reaches age 59½ or suffers financial hardship. File free state return online For the rules on hardship distributions, including the limits on them, see Regulations section 1. File free state return online 401(k)-1(d). File free state return online The employee becomes eligible for a qualified reservist distribution (defined next). File free state return online Certain distributions listed above may be subject to the tax on early distributions discussed later. File free state return online Qualified reservist distributions. File free state return online   A qualified reservist distribution is a distribution from an IRA or an elective deferral account made after September 11, 2001, to a military reservist or a member of the National Guard who has been called to active duty for at least 180 days or for an indefinite period. File free state return online All or part of a qualified reservist distribution can be recontributed to an IRA. File free state return online The additional 10% tax on early distributions does not apply to a qualified reservist distribution. File free state return online Tax Treatment of Distributions Distributions from a qualified plan minus a prorated part of any cost basis are subject to income tax in the year they are distributed. File free state return online Since most recipients have no cost basis, a distribution is generally fully taxable. File free state return online An exception is a distribution that is properly rolled over as discussed under Rollover, next. File free state return online The tax treatment of distributions depends on whether they are made periodically over several years or life (periodic distributions) or are nonperiodic distributions. File free state return online See Taxation of Periodic Payments and Taxation of Nonperiodic Payments in Publication 575 for a detailed description of how distributions are taxed, including the 10-year tax option or capital gain treatment of a lump-sum distribution. File free state return online Note. File free state return online A recipient of a distribution from a designated Roth account will have a cost basis since designated Roth contributions are made on an after-tax basis. File free state return online Also, a distribution from a designated Roth account is entirely tax-free if certain conditions are met. File free state return online See Qualified distributions under Qualified Roth Contribution Program, earlier. File free state return online Rollover. File free state return online   The recipient of an eligible rollover distribution from a qualified plan can defer the tax on it by rolling it over into a traditional IRA or another eligible retirement plan. File free state return online However, it may be subject to withholding as discussed under Withholding requirement, later. File free state return online A rollover can also be made to a Roth IRA, in which case, any previously untaxed amounts are includible in gross income unless the rollover is from a designated Roth account. File free state return online Eligible rollover distribution. File free state return online   This is a distribution of all or any part of an employee's balance in a qualified retirement plan that is not any of the following. File free state return online A required minimum distribution. File free state return online See Required Distributions , earlier. File free state return online Any of a series of substantially equal payments made at least once a year over any of the following periods. File free state return online The employee's life or life expectancy. File free state return online The joint lives or life expectancies of the employee and beneficiary. File free state return online A period of 10 years or longer. File free state return online A hardship distribution. File free state return online The portion of a distribution that represents the return of an employee's nondeductible contributions to the plan. File free state return online See Employee Contributions , earlier, and Rollover of nontaxable amounts, next. File free state return online Loans treated as distributions. File free state return online Dividends on employer securities. File free state return online The cost of any life insurance coverage provided under a qualified retirement plan. File free state return online Similar items designated by the IRS in published guidance. File free state return online See, for example, the Instructions for Forms 1099-R and 5498. File free state return online Rollover of nontaxable amounts. File free state return online   You may be able to roll over the nontaxable part of a distribution to another qualified retirement plan or a section 403(b) plan, or to an IRA. File free state return online If the rollover is to a qualified retirement plan or a section 403(b) plan that separately accounts for the taxable and nontaxable parts of the rollover, the transfer must be made through a direct (trustee-to-trustee) rollover. File free state return online If the rollover is to an IRA, the transfer can be made by any rollover method. File free state return online Note. File free state return online A distribution from a designated Roth account can be rolled over to another designated Roth account or to a Roth IRA. File free state return online If the rollover is to a Roth IRA, it can be rolled over by any rollover method, but if the rollover is to another designated Roth account, it must be rolled over directly (trustee-to-trustee). File free state return online More information. File free state return online   For more information about rollovers, see Rollovers in Pubs. File free state return online 575 and 590. File free state return online Withholding requirement. File free state return online   If, during a year, a qualified plan pays to a participant one or more eligible rollover distributions (defined earlier) that are reasonably expected to total $200 or more, the payor must withhold 20% of the taxable portion of each distribution for federal income tax. File free state return online Exceptions. File free state return online   If, instead of having the distribution paid to him or her, the participant chooses to have the plan pay it directly to an IRA or another eligible retirement plan (a direct rollover), no withholding is required. File free state return online   If the distribution is not an eligible rollover distribution, defined earlier, the 20% withholding requirement does not apply. File free state return online Other withholding rules apply to distributions that are not eligible rollover distributions, such as long-term periodic distributions and required distributions (periodic or nonperiodic). File free state return online However, the participant can choose not to have tax withheld from these distributions. File free state return online If the participant does not make this choice, the following withholding rules apply. File free state return online For periodic distributions, withholding is based on their treatment as wages. File free state return online For nonperiodic distributions, 10% of the taxable part is withheld. File free state return online Estimated tax payments. File free state return online   If no income tax is withheld or not enough tax is withheld, the recipient of a distribution may have to make estimated tax payments. File free state return online For more information, see Withholding Tax and Estimated Tax in Publication 575. File free state return online Section 402(f) Notice. File free state return online   If a distribution is an eligible rollover distribution, as defined earlier, you must provide a written notice to the recipient that explains the following rules regarding such distributions. File free state return online That the distribution may be directly transferred to an eligible retirement plan and information about which distributions are eligible for this direct transfer. File free state return online That tax will be withheld from the distribution if it is not directly transferred to an eligible retirement plan. File free state return online That the distribution will not be subject to tax if transferred to an eligible retirement plan within 60 days after the date the recipient receives the distribution. File free state return online Certain other rules that may be applicable. File free state return online   Notice 2009-68, 2009-39 I. File free state return online R. File free state return online B. File free state return online 423, available at www. File free state return online irs. File free state return online gov/irb/2009-39_IRB/ar14. File free state return online html, contains two updated safe harbor section 402(f) notices that plan administrators may provide recipients of eligible rollover distributions. File free state return online If the plan allows in-plan Roth rollovers, the 402(f) notice must be amended to reflect this. File free state return online Notice 2010-84 contains guidance on how to modify a 402(f) notice for in-plan Roth rollovers. File free state return online Timing of notice. File free state return online   The notice generally must be provided no less than 30 days and no more than 180 days before the date of a distribution. File free state return online Method of notice. File free state return online   The written notice must be provided individually to each distributee of an eligible rollover distribution. File free state return online Posting of the notice is not sufficient. File free state return online However, the written requirement may be satisfied through the use of electronic media if certain additional conditions are met. File free state return online See Regulations section 1. File free state return online 401(a)-21. File free state return online Tax on failure to give notice. File free state return online   Failure to give a 402(f) notice will result in a tax of $100 for each failure, with a total not exceeding $50,000 per calendar year. File free state return online The tax will not be imposed if it is shown that such failure is due to reasonable cause and not to willful neglect. File free state return online Tax on Early Distributions If a distribution is made to an employee under the plan before he or she reaches age 59½, the employee may have to pay a 10% additional tax on the distribution. File free state return online This tax applies to the amount received that the employee must include in income. File free state return online Exceptions. File free state return online   The 10% tax will not apply if distributions before age 59½ are made in any of the following circumstances. File free state return online Made to a beneficiary (or to the estate of the employee) on or after the death of the employee. File free state return online Made due to the employee having a qualifying disability. File free state return online Made as part of a series of substantially equal periodic payments beginning after separation from service and made at least annually for the life or life expectancy of the employee or the joint lives or life expectancies of the employee and his or her designated beneficiary. File free state return online (The payments under this exception, except in the case of death or disability, must continue for at least 5 years or until the employee reaches age 59½, whichever is the longer period. File free state return online ) Made to an employee after separation from service if the separation occurred during o
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Suspicious e-Mails and Identity Theft

The Internal Revenue Service has issued several recent consumer warnings on the fraudulent use of the IRS name or logo by scamsters trying to gain access to consumers’ financial information in order to steal their identity and assets. When identity theft takes place over the Internet, it is called phishing.

Suspicious e-Mail/Phishing

Phishing (as in “fishing for information” and “hooking” victims) is a scam where Internet fraudsters send e-mail messages to trick unsuspecting victims into revealing personal and financial information that can be used to steal the victims’ identity. Current scams include phony e-mails which claim to come from the IRS and which lure the victims into the scam by telling them that they are due a tax refund.

Phishing and Other Schemes Using the IRS Name

The IRS periodically alerts taxpayers to, and maintains a list of, phishing schemes using the IRS name, logo or Web site clone. If you've received an e-mail, phone call or fax claiming to come from the IRS that seemed a little suspicious, you just may find it on this list.

News Releases

  • IR-2013-84, IRS Warns of Pervasive Telephone Scam
  • IR-2013-17, IRS Intensifies National Crackdown on Identity Theft; Part of Wider Effort to Protect Taxpayers, Prevent Refund Fraud
  • IR-2013-3, National Taxpayer Advocate Delivers Annual Report to Congress; Focuses on Tax Reform, IRS Funding and Identity Theft
  • IR-2012-29, Tax Scam Warning: Beware of Phony Refund Scheme Abusing Popular College Tax Credit; Senior Citizens, Working Families and Church Members Are Targets
  • IR-2012-23, IRS Releases the Dirty Dozen Tax Scams for 2012
  • IR-2011-73, IRS Urges Taxpayers to Avoid Becoming Victims of Tax Scams
  • IR-2009-71, IRS Alerts Public to New Identity Theft Scams
  • IR-2008-11, IRS Warns of New E-Mail and Telephone Scams Using the IRS Name; Advance Payment Scams Starting
  • IR-2007-183, IRS Warns of E-Mail Scam Soliciting Donations to California Wildfire Victims
  • IR-2007-148, IRS Warns of New E-mail Scam Offering Cash for Participation in “Member Satisfaction Survey”
  • IR-2007-109, IRS Warns Taxpayers of New E-mail Scams
  • IR-2007-75, IRS Warns of Phony e-Mails Claiming to Come from the IRS
  • IR-2006-116, Electronic Federal Tax Payment System Cited in New E-mail Scam
  • IR-2006-104, IRS Renews E-mail Alert Following New Scams
  • IR-2006-49, IRS Establishes e-Mail Box for Taxpayers to Report Phony e-Mails

Fact Sheets

  • FS-2014-3, IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • FS-2014-2, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2014-1, IRS Combats Identity Theft and Refund Fraud on Many Fronts
  • FS-2013-4, IRS Criminal Investigation Combats Identity Theft Refund Fraud
  • FS-2013-3, Tips for Taxpayers, Victims about Identity Theft and Tax Returns
  • FS-2013-2, IRS Combats Identity Theft and Refund Fraud on Many Fronts 
  • FS-2012-7, Protect Yourself from Identity Theft
  • FS-2010-9, Online Scams that Impersonate the IRS
  • FS-2009-4, The Official Internal Revenue Service Web Site Is IRS.gov
  • FS-2008-9, Identity Theft E-mail Scams a Growing Problem

Videos

Articles

You Can Help Shut Down Phishing Schemes

The good news is that you can help shut down these schemes and prevent others from being victimized. If you receive a suspicious e-mail that claims to come from the IRS, you can relay that e-mail to a new IRS mailbox, phishing@irs.gov. Follow instructions in the link below for sending the bogus e-mail to ensure that it retains critical elements found in the original e-mail. The IRS can use the information, URLs and links in the suspicious e-mails you send to trace the hosting Web site and alert authorities to help shut down the fraudulent sites. Unfortunately, due to the expected volume, the IRS will not be able to acknowledge receipt or respond to you.

Identity Theft

Identity theft can be committed through e-mail (phishing) or other means, such as regular mail, fax or telephone, or even by going through someone's trash.

Identity theft occurs when someone uses your personal information such as your name, Social Security number or other identifying information without your permission to commit fraud or other crimes. Typically, identity thieves use someone’s personal data to empty the victim’s financial accounts, run up charges on the victim’s existing credit cards, apply for new loans, credit cards, services or benefits in the victim’s name, file fraudulent tax returns or even commit crimes. People whose identities have been stolen can spend months or years — and their hard-earned money — cleaning up the mess thieves have made of their good name and credit record. In the meantime, victims may lose job opportunities, be refused loans, education, housing or cars, or even get arrested for crimes they didn't commit.

Employment Verification Contacts

You may receive a call from an IRS employee requesting verification of income and/or withholding information that has been reported to the IRS through other means. This contact may be made through a telephone call or a faxed request.  

If you receive a telephone call or a fax from someone claiming to be with the IRS and you are not comfortable providing the information, you should contact our customer service line at 1-800-829-4933 to verify the validity of the call or fax. You may then contact the IRS employee who requested the information and provide the required information.

Recent Schemes

The IRS periodically alerts taxpayers to schemes that fraudulently use the IRS name, logo or Web site clone to to gain access to consumers’ financial information in order to steal their identity and assets. The scams may take place through e-mail, fax or phone. The IRS also maintains a list of phishing and other schemes.

For more information on various schemes, see the following:

To Report Fraud

For other than phishing schemes, you may report the fraudulent misuse of the IRS name, logo, forms or other IRS property by calling the TIGTA toll-free hotline at 1-800-366-4484 or visiting the TIGTA Web site.

Other Federal Resources

For more information on understanding and preventing identity theft and suspicious e-mails (phishing), or dealing with their aftermath, check out the following federal resources:

Page Last Reviewed or Updated: 14-Mar-2014

The File Free State Return Online

File free state return online Publication 17(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Recordatorios IntroductionIconos. File free state return online Para pedir formularios y publicaciones. File free state return online Preguntas sobre los impuestos. File free state return online Todo material en esta publicación puede ser reimpreso gratuitamente. File free state return online Una referencia a El Impuesto Federal sobre los Ingresos (2013) sería apropiada. File free state return online Las explicaciones y ejemplos en esta publicación representan la interpretación del Servicio de Impuestos Internos (IRS, por sus siglas en inglés) con respecto a: Leyes tributarias promulgadas por el Congreso de los Estados Unidos, Reglamentos del Departamento del Tesoro de los Estados Unidos y Decisiones de los tribunales. File free state return online Sin embargo, la información provista no abarca cada situación y no se presenta con la intención de reemplazar la ley o cambiar su significado. File free state return online Esta publicación abarca ciertos temas sobre los cuales un tribunal puede haber dictado un fallo más favorable para los contribuyentes que la interpretación hecha por el IRS. File free state return online Hasta que estas interpretaciones divergentes sean resueltas por fallos o decretos de un tribunal superior o de alguna otra manera, esta publicación continuará presentando las interpretaciones hechas por el IRS. File free state return online Todos los contribuyentes tienen derechos importantes cuando tratan con el IRS. File free state return online Estos derechos están descritos en la sección titulada Derechos del Contribuyente , al final de esta publicación. File free state return online Qué Hay de Nuevo Esta sección resume ciertos cambios tributarios importantes que entraron en vigor en el año 2013. File free state return online La mayor parte de estos cambios se abordan en más detalle en esta publicación. File free state return online Acontecimientos futuros. File free state return online  Si desea obtener la información más reciente sobre temas de ley tributaria que se explican en esta publicación, incluyendo toda información sobre legislación tributaria, acceda a www. File free state return online irs. File free state return online gov/pub17sp. File free state return online Impuesto Adicional del Medicare. File free state return online  Comenzando en el año 2013, le corresponderá un Impuesto Adicional del Medicare de 0. File free state return online 9% sobre los salarios, la compensación por jubilación ferroviaria (RRTA, por sus siglas en inglés) y el ingreso sobre el trabajo por cuenta propia que están sujetos al impuesto al Medicare. File free state return online El impuesto corresponde si estos ingresos son mayores que: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. File free state return online Si desea más información, vea el Formulario 8959 y sus Instrucciones, disponibles en inglés. File free state return online Impuesto sobre los ingresos netos de inversión. File free state return online  Comenzando en el año 2013, usted podría estar sujeto al impuesto sobre los ingresos netos de inversión (NIIT, por sus siglas en inglés). File free state return online Este impuesto es el 3. File free state return online 8% de la cantidad menor entre (a) su ingreso neto de inversión o (b) la cantidad en exceso de su ingreso bruto ajustado modificado sobre: $125,000, si es casado que presenta una declaración por separado, $250,000, si es casado que presenta una declaración conjunta o si es viudo calificado o $200,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. File free state return online Si desea más información, vea el Formulario 8960 y sus Instrucciones, disponibles en inglés. File free state return online Cambio en las tasas tributarias. File free state return online  La tasa tributaria mayor es de 39. File free state return online 6%. File free state return online Si desea más información, vea la Hoja de Trabajo para el Cálculo del Impuesto del Año 2013 o las Tasas Impositivas de 2013 , las cuales se encuentran al final de esta publicación. File free state return online Tasa tributaria sobre las ganancias netas de capital y dividendos calificados. File free state return online  La tasa tributaria máxima de 15% sobre las ganancias netas de capital y los dividendos calificados ha aumentado a 20% para algunos contribuyentes. File free state return online Vea el capítulo 16 . File free state return online Gastos médicos y dentales. File free state return online  Usted puede deducir solamente la parte de sus gastos médicos y dentales que sea mayor que el 10% de su ingreso bruto ajustado (7. File free state return online 5% si usted o su cónyuge tiene 65 años de edad o más). File free state return online Vea el capítulo 21 . File free state return online Aumento de la cantidad de la exención personal para determinados contribuyentes. File free state return online  La exención personal que le corresponde a usted ha aumentado a $3,900. File free state return online Pero, esta cantidad se reduce si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. File free state return online Vea el capítulo 3 . File free state return online Límite sobre las deducciones detalladas. File free state return online  Usted puede que no tenga derecho de deducir todas sus deducciones detalladas si su ingreso bruto ajustado es mayor que: $150,000, si es casado que presenta una declaración por separado, $250,000, si es soltero, $275,000, si es cabeza de familia o $300,000, si presenta la declaración utilizando cualquier otro estado civil para efectos de la declaración. File free state return online Vea el capítulo 29 . File free state return online Matrimonio entre el mismo sexo. File free state return online  Si tiene un cónyuge de su mismo sexo con quien usted se casó en un estado (o jurisdicción o país extranjero) que reconoce el matrimonio entre personas del mismo sexo, usted y su cónyuge tienen que utilizar el estado civil para efectos de la declaración de casados que presentan una declaración conjunta o casado que presenta la declaración por separado en su declaración del año 2013. File free state return online Utilice uno de estos estados civiles para efectos de la declaración aunque usted y su cónyuge en la actualidad vivan en un estado (o jurisdicción o país extranjero) en donde no se reconozca el matrimonio entre personas del mismo sexo. File free state return online Vea el capítulo 2 . File free state return online Si reúne ciertos requisitos, quizás podría presentar declaraciones enmendadas para cambiar su estado civil para efectos de la declaración para algunos años anteriores. File free state return online Si desea saber más detalles sobre declaraciones enmendadas, vea el capítulo 1 . File free state return online Cuenta flexible de ahorros para gastos médicos (FSA, por sus siglas en inglés). File free state return online  Comenzando con los años del plan después de 2012, usted no puede hacer aportaciones mediante la reducción de salarios mayores de $2,500 a cuentas flexibles de ahorros para gastos médicos (FSA, por sus siglas en inglés). File free state return online Vea el capítulo 5 . File free state return online Créditos tributarios que vencen. File free state return online  El crédito por vehículo eléctrico enchufable y la parte reembolsable del crédito del impuesto mínimo de años anteriores ha vencido. File free state return online Usted no puede reclamar ninguno de éstos en su declaración del año 2013. File free state return online Vea el capítulo 37 . File free state return online Esquemas de inversión de tipo Ponzi. File free state return online  Hay nuevas reglas sobre cómo reclamar una deducción en el Formulario 4684, en inglés, debido a una pérdida por robo por un esquema de inversión de tipo Ponzi. File free state return online Vea el capítulo 25 . File free state return online Método simplificado para la deducción por oficina en el hogar. File free state return online  Si usted puede tomar una deducción por tener una oficina en su hogar, quizás pueda utilizar un método simplificado para calcular dicha deducción. File free state return online Vea la Publicación 587, disponible en inglés. File free state return online Tarifas estándar por milla. File free state return online  Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para uso comercial ha aumentado a 56½ centavos por milla. File free state return online Vea el capítulo 26 . File free state return online Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil por razones médicas ha aumentado a 24 centavos por milla. File free state return online Vea el capítulo 21 . File free state return online Para 2013, la tarifa estándar por milla permitida por el costo de operar su automóvil para determinar los gastos de mudanza ha aumentado a 24 centavos por milla. File free state return online Vea la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. File free state return online Recordatorios A continuación aparecen recordatorios importantes y otros asuntos que le podrían ayudar a presentar su declaración de impuestos del año 2013. File free state return online Muchos de estos asuntos se explican más adelante en esta publicación. File free state return online Anote su número de Seguro Social (SSN, por sus siglas en inglés) en la declaración. File free state return online  Anote su número de Seguro Social (SSN, por sus siglas en inglés) en el espacio correspondiente de la declaración de impuestos. File free state return online Si presentó una declaración conjunta de impuestos en el año 2012 y presenta una declaración conjunta en el año 2013 con el mismo cónyuge, escriba los nombres y números de Seguro Social en el mismo orden en que lo hizo en el año 2012. File free state return online Vea el capítulo 1 . File free state return online Proteja su documentación tributaria contra el robo de identidad. File free state return online  El robo de identidad ocurre cuando otra persona usa la información personal de usted sin su autorización para cometer fraude u otros delitos. File free state return online Dicha información personal podría ser su nombre, número de Seguro Social (SSN, por sus siglas en inglés) u otra información de identificación. File free state return online Un ladrón de identidad puede usar su SSN para obtener un empleo o puede presentar una declaración de impuestos usando su SSN robado para recibir un reembolso. File free state return online Si desea más información sobre el robo de identidad e información sobre cómo reducir su riesgo al robo de identidad, vea el capítulo 1 . File free state return online Números de identificación del contribuyente. File free state return online  Tiene que proveer el número de identificación del contribuyente de cada persona por la cual reclama ciertos beneficios tributarios. File free state return online Este requisito se aplica aun en el caso en que la persona haya nacido en el año 2013. File free state return online Por lo general, este número es el número de Seguro Social de la persona. File free state return online Vea el capítulo 1 . File free state return online Ingreso de fuentes en el extranjero. File free state return online  Si es ciudadano de los Estados Unidos con ingresos provenientes de fuentes en el extranjero (ingresos del extranjero), tiene que declarar todos estos ingresos en su declaración de impuestos, a menos que estén exentos conforme a las leyes estadounidenses. File free state return online Esto es cierto tanto si vive dentro como fuera de los Estados Unidos e independientemente de si recibe o no un Formulario W-2 ó 1099 del pagador extranjero. File free state return online Esto corresponde al ingreso del trabajo (como salarios y propinas) y también al ingreso no derivado del trabajo (como intereses, dividendos, ganancias de capital, pensiones, alquileres y regalías). File free state return online Si reside fuera de los Estados Unidos, es posible que pueda excluir la totalidad o parte de su ingreso del trabajo procedente de fuentes en el extranjero. File free state return online Para más detalles, vea la Publicación 54, Tax Guide for U. File free state return online S. File free state return online Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos y residentes estadounidenses en el extranjero), en inglés. File free state return online Activos financieros extranjeros. File free state return online  Si tuvo activos financieros extranjeros en el 2013, es posible que tenga que presentar el nuevo Formulario 8938 con su declaración. File free state return online Vea www. File free state return online IRS. File free state return online gov/form8938, en inglés, para más detalles. File free state return online Prórroga automática de 6 meses para presentar la declaración de impuestos. File free state return online  Puede usar el Formulario 4868(SP), Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos (o el Formulario 4868, en inglés), para obtener una prórroga automática de 6 meses para presentar su declaración de impuestos. File free state return online Vea el capítulo 1 . File free state return online Incluya su número de teléfono en la declaración. File free state return online  Para resolver rápidamente cualquier pregunta que necesitemos hacerle para tramitar su declaración, nos gustaría poder llamarlo. File free state return online Anote el número de teléfono donde podamos llamarlo durante el día, al lado del espacio donde firma la declaración de impuestos y donde aparece su ocupación. File free state return online Si usted presenta una declaración conjunta, puede anotar el número de teléfono suyo o el de su cónyuge. File free state return online Pago de los impuestos. File free state return online   Puede pagar sus impuestos a través de la Internet, a través del teléfono o por medio de cheque o giro. File free state return online Puede efectuar una transferencia directa de su cuenta bancaria o utilizar una tarjeta de crédito o débito. File free state return online Si presenta su declaración electrónicamente (por medio de e-file), puede programar un pago electrónico. File free state return online Vea el capítulo 1 . File free state return online Maneras más rápidas de presentar su declaración. File free state return online  El IRS ofrece maneras rápidas y fiables de presentar la información tributaria sin tener que presentar una declaración en papel. File free state return online Puede usar el sistema electrónico e-file del IRS para presentar su declaración de impuestos. File free state return online Vea el capítulo 1 . File free state return online Presentación electrónica gratuita de la declaración. File free state return online  Usted quizás pueda presentar su declaración de impuestos del año 2013 por Internet sin pagar cargo alguno. File free state return online Vea el capítulo 1 . File free state return online Cambio de dirección. File free state return online  Si cambia de dirección, debe notificarle al IRS. File free state return online Vea el tema titulado Cambio de Dirección , en el capítulo 1. File free state return online Reembolsos de una declaración presentada fuera de plazo. File free state return online  Si a usted se le debe un reembolso pero no presentó una declaración, por lo general tendrá que presentar su declaración dentro de 3 años a partir de la fecha en que la declaración venció (incluidas prórrogas) para obtener ese reembolso. File free state return online Vea el capítulo 1 . File free state return online Declaraciones de impuestos frívolas. File free state return online  El IRS ha publicado una lista de posturas identificadas como frívolas. File free state return online La multa por presentar una declaración de impuestos frívola es de $5,000. File free state return online Vea el capítulo 1 . File free state return online Reclamación errónea de reembolso o crédito. File free state return online  Quizás tenga que pagar una multa si reclama erróneamente un reembolso o crédito. File free state return online Vea el capítulo 1 . File free state return online Información sobre la Ley de Confidencialidad de Información y la Ley de Reducción de Trámites. File free state return online   La IRS Restructuring and Reform Act of 1998 (Ley de Reestructuración y Reforma del Servicio de Impuestos Internos de 1998), la Privacy Act of 1974 (Ley de Confidencialidad de Información de 1974) y la Paperwork Reduction Act of 1980 (Ley de Reducción de Trámites de 1980) requieren que, cuando le solicitemos información, le informemos primero sobre cuál es nuestro derecho legal para solicitar esa información, por qué la estamos solicitando, cómo se usará la información, qué podría suceder si no la recibimos y si su respuesta es voluntaria, necesaria para obtener un beneficio u obligatoria conforme a la ley. File free state return online Una explicación completa sobre este tema puede encontrarse en las instrucciones de los formularios. File free state return online Servicio a los contribuyentes. File free state return online  Puede hacer una cita para recibir ayuda en persona en el Centro de Ayuda al Contribuyente más conveniente en el día laborable que más le convenga. File free state return online Vea el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. File free state return online Mandato para preparadores de impuestos sobre el sistema e-file. File free state return online  La mayoría de los preparadores de impuestos remunerados que preparan y presentan declaraciones tienen que presentar electrónicamente por medio del sistema e-file. File free state return online Puede ser que su preparador le comunique sobre este requisito y las opciones que están a disposición suya. File free state return online Inspector General del Tesoro para la Administración Tributaria. File free state return online   Si desea denunciar confidencialmente la mala conducta, ineficacia, el fraude o abuso cometido por un empleado del IRS, puede llamar al 1-800-366-4484 (1-800-877-8339 para personas sordas, con limitación auditiva o que tienen impedimentos del habla, y que usen equipo TTY/TDD). File free state return online Puede mantenerse anónimo. File free state return online Fotografías de niños desaparecidos. File free state return online  El IRS se enorgullece en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Búsqueda de Niños Desaparecidos y Explotados). File free state return online Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparacer en esta publicación en páginas que de otra manera estarían en blanco. File free state return online Usted puede ayudar a que estos niños regresen a sus hogares mirando sus fotografías y llamando al número gratuito 1-800-THE-LOST (1-800-843-5678) si reconoce a un niño. File free state return online Introduction Esta publicación abarca las reglas generales para la presentación de una declaración federal de impuestos sobre el ingreso. File free state return online La publicación complementa la información contenida en las instrucciones para el formulario de impuestos. File free state return online Igualmente explica las leyes tributarias para asegurar que usted pague sólo los impuestos que adeuda y nada más. File free state return online Cómo está organizada esta publicación. File free state return online   Esta publicación sigue de cerca el Formulario 1040, U. File free state return online S. File free state return online Individual Income Tax Return (Declaración de impuestos de los Estados Unidos sobre los ingresos personales), disponible en inglés. File free state return online Está dividida en seis partes que abarcan distintas secciones del Formulario 1040. File free state return online Cada parte está subdividida en capítulos que normalmente explican una línea del formulario. File free state return online No se preocupe si presenta el Formulario 1040A o el Formulario 1040EZ. File free state return online Todo lo que está incluido en una línea de cualquiera de ambos formularios se incluye también en el Formulario 1040. File free state return online   La tabla de contenido que aparece al comienzo de esta publicación y el índice que aparece al final le servirán de utilidad para encontrar la información que necesite. File free state return online Qué se incluye en esta publicación. File free state return online   Esta publicación comienza con las reglas para la presentación de una declaración de impuestos. File free state return online La publicación explica: Quién tiene que presentar una declaración, Qué formulario se debe utilizar para declarar los impuestos, Cuándo es la fecha de vencimiento de la declaración, Cómo presentar su declaración usando el sistema electrónico e-file y Otra información general. File free state return online Esta publicación le ayudará a identificar el estado civil para propósitos de la declaración al cual tiene derecho. File free state return online Del mismo modo, le ayudará a determinar si puede reclamar algún dependiente y si los ingresos que recibe están sujetos a impuestos. File free state return online La publicación también explica la deducción estándar, las clases de gastos que quizás pueda deducir y varios créditos que quizás pueda tomar para reducir sus impuestos. File free state return online   A lo largo de la publicación, hay ejemplos que muestran cómo se aplican las leyes tributarias en situaciones típicas. File free state return online También hay organigramas y tablas en la publicación que presentan información tributaria en una manera fácil de entender. File free state return online   Muchos de los temas que se tratan en esta publicación son explicados en mayor detalle en otras publicaciones del IRS. File free state return online Se hace referencia a dichas publicaciones y se indica si están disponibles en español o en inglés. File free state return online Iconos. File free state return online   En la publicación se utilizan pequeños símbolos gráficos, o sea iconos, para llamar su atención a información especial. File free state return online Vea la Tabla 1 , más adelante, para una explicación de cada icono usado en esta publicación. File free state return online Qué no se incluye en esta publicación. File free state return online   Algunos materiales que le podrían ser útiles no se incluyen en esta publicación pero pueden encontrarse en el folleto de instrucciones del formulario de impuestos. File free state return online Esto incluye listas que identifican lo siguiente: Dónde declarar ciertas partidas que aparecen en documentos informativos y Temas tributarios grabados (temas TeleTax). File free state return online   Si opera su propio negocio o si tiene otros ingresos del trabajo por cuenta propia, tales como del cuidado de niños o la venta de artesanía, vea las siguientes publicaciones para más información: Publicación 334, Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) (Guía tributaria para pequeños negocios (para personas que usen el Anexo C o C-EZ)), en inglés. File free state return online Publicación 535, Business Expenses (Gastos de negocios), en inglés. File free state return online Publicación 587, Business Use of Your Home (Including Use by Daycare Providers) (Uso comercial de su vivienda (incluyendo el uso por proveedores del cuidado de niños)), en inglés. File free state return online Ayuda del IRS. File free state return online   Existen muchas maneras en que puede obtener ayuda del IRS. File free state return online Éstas se explican bajo el tema titulado Cómo Obtener Ayuda con los Impuestos , al final de esta publicación. File free state return online Comentarios y sugerencias. File free state return online   Agradeceremos sus comentarios acerca de esta publicación, así como sus sugerencias para ediciones futuras. File free state return online   Puede enviar sus comentarios a la dirección siguiente:  Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File free state return online NW, IR-6526 Washington, DC 20224   Contestamos muchas cartas por teléfono. File free state return online Por lo tanto, sería útil que incluyera en la correspondencia su número de teléfono, con el código de área, en donde nos podamos comunicar con usted durante el día. File free state return online   Usted nos puede enviar comentarios desde la página web www. File free state return online irs. File free state return online gov/formspubs, en inglés, seleccionando Comment on Tax Forms and Publications (Enviar comentarios sobre los formularios y publicaciones de impuestos), bajo la sección More Information (Información adicional). File free state return online   Aunque no le podemos contestar individualmente, agradecemos sus comentarios y sugerencias y los tendremos en cuenta para ediciones futuras de nuestros productos tributarios. File free state return online Para pedir formularios y publicaciones. File free state return online   Visite www. File free state return online irs. File free state return online gov/formspubs para descargar formularios y publicaciones, llame al 1-800-829-3676 para pedir formularios y publicaciones o escriba a la dirección indicada a continuación y recibirá una respuesta dentro de 10 días después de que nosotros recibamos su solicitud. File free state return online  Internal Revenue Service 1201 N. File free state return online Mitsubishi Motorway Bloomington, IL 61705-6613 Preguntas sobre los impuestos. File free state return online   Si tiene una pregunta sobre los impuestos, verifique la información disponible en IRS. File free state return online gov/espanol o llame al 1-800-829-1040. File free state return online No podemos contestar preguntas sobre impuestos enviadas a ninguna de las dos direcciones indicadas anteriormente. File free state return online Misión del IRS. File free state return online   Proveerles a los contribuyentes de los Estados Unidos de América un servicio de la más alta calidad al ayudarles a entender y cumplir con sus responsabilidades tributarias y, a la vez, hacer cumplir las leyes tributarias de manera íntegra y justa para todos. File free state return online Tabla 1. File free state return online Leyenda de los Iconos Icono Explicación Partidas que podrían causarle problemas en particular o una alerta sobre legislaciones pendientes que podrían entrar en vigor después de que se imprima esta publicación. File free state return online Un sitio en Internet o una dirección de correo electrónico. File free state return online Una dirección que podría necesitar. File free state return online Documentos que debería mantener en su documentación personal. File free state return online Cálculos que necesite realizar o una hoja de trabajo que pueda tener que completar y conservar para sus archivos. File free state return online Un número de teléfono importante. File free state return online Información que podría necesitar. File free state return online Prev  Up  Next   Home   More Online Publications