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Filing State Tax Returns
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Filing State Tax Returns
Filing state tax returns Publication 4492 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Introduction This publication explains the major provisions of the Katrina Emergency Tax Relief Act of 2005 and the Gulf Opportunity Zone Act of 2005. Filing state tax returns Useful Items - You may want to see: Publication 526 Charitable Contributions 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 547 Casualties, Disasters, and Thefts 946 How To Depreciate Property Form (and Instructions) 4506Request for Copy of Tax Return 4506-TRequest for Transcript of Tax Return 4684Casualties and Thefts 5884Work Opportunity Credit 5884-ACredits for Employers Affected by Hurricane Katrina, Rita, or Wilma 8863Education Credits (Hope and Lifetime Learning Credits) 8914Exemption Amount for Taxpayers Housing Individuals Displaced by Hurricane Katrina 8915Qualified Hurricane Retirement Plan Distributions and Repayments Prev Up Next Home More Online Publications
Charities & Non-Profits Topics
Life Cycle of an Exempt Organization
Organizations that meet the requirements of Internal Revenue Code section 501(a) are exempt from federal income taxation. In addition, charitable contributions made to some section 501(a) organizations by individuals and corporations are deductible under Code section 170.
This website provides information about points of intersection between organizations and the IRS. The content includes explanatory information, and links to forms that an organization may need to file with the IRS. The materials cover five stages in an organization's life cycle:
Starting Out: Creating an organization under state law, acquiring an employer identification number, and identifying the appropriate federal tax classification.
Applying for Exemption: Acquiring, completing, and submitting application forms; how the IRS processes applications; and getting help from the IRS during the application process.
Required Filings: Annual exempt organization returns, unrelated business income tax filings, and other returns and reports that an organization may have to file.
Ongoing Compliance: How an organization can avoid jeopardizing its tax-exempt status, disclosure requirements, employment taxes, and other ongoing compliance issues.
Significant Events: Audits, private letter rulings, and termination procedures.
Life Cycle pages are available for the following types of organizations:
Page Last Reviewed or Updated: 19-Nov-2013
The Filing State Tax Returns
Filing state tax returns 5. Filing state tax returns Ministers and Church Employees Table of Contents Alternative Limit for Church Employees Changes to Includible Compensation for Most Recent Year of ServiceChanges to Includible Compensation Changes to Years of Service Self-employed ministers and church employees who participate in 403(b) plans generally follow the same rules as other 403(b) plan participants. Filing state tax returns This means that if you are a self-employed minister or a church employee, your MAC generally is the lesser of: Your limit on annual additions, or Your limit on elective deferrals. Filing state tax returns For most ministers and church employees, the limit on annual additions is figured without any changes. Filing state tax returns This means that if you are a minister or church employee, your limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or Your includible compensation for your most recent year of service. Filing state tax returns Although, in general, the same limit applies, church employees can choose an alternative limit and there are changes in how church employees, foreign missionaries, and self-employed ministers figure includible compensation for the most recent year of service. Filing state tax returns This chapter will explain the alternative limit and the changes. Filing state tax returns Who is a church employee? A church employee is anyone who is an employee of a church or a convention or association of churches, including an employee of a tax-exempt organization controlled by or associated with a church or a convention or association of churches. Filing state tax returns Alternative Limit for Church Employees If you are a church employee, you can choose to use $10,000 a year as your limit on annual additions, even if your annual additions computed under the general rule is less. Filing state tax returns Total contributions over your lifetime under this choice cannot be more than $40,000. Filing state tax returns Changes to Includible Compensation for Most Recent Year of Service There are two types of changes in determining includible compensation for the most recent year of service. Filing state tax returns They are: Changes in how the includible compensation of foreign missionaries and self-employed ministers is figured, and A change to the years that are counted when figuring the most recent year of service for church employees and self-employed ministers. Filing state tax returns Changes to Includible Compensation Includible compensation is figured differently for foreign missionaries and self-employed ministers. Filing state tax returns Foreign missionary. Filing state tax returns If you are a foreign missionary, your includible compensation includes foreign earned income that may otherwise be excludable from your gross income under section 911. Filing state tax returns If you are a foreign missionary, and your adjusted gross income is $17,000 or less, contributions to your 403(b) account will not be treated as exceeding the limit on annual additions if the contributions are not in excess of $3,000. Filing state tax returns You are a foreign missionary if you are either a layperson or a duly ordained, commissioned, or licensed minister of a church and you meet both of the following requirements. Filing state tax returns You are an employee of a church or convention or association of churches. Filing state tax returns You are performing services for the church outside the United States. Filing state tax returns Self-employed minister. Filing state tax returns If you are a self-employed minister, you are treated as an employee of a tax-exempt organization that is a qualified employer. Filing state tax returns Your includible compensation is your net earnings from your ministry minus the contributions made to the retirement plan on your behalf and the deductible portion of your self-employment tax. Filing state tax returns Changes to Years of Service Generally, only service with the employer who maintains your 403(b) account can be counted when figuring your limit on annual additions. Filing state tax returns Church employees. Filing state tax returns If you are a church employee, treat all of your years of service as an employee of a church or a convention or association of churches as years of service with one employer. Filing state tax returns Self-employed minister. Filing state tax returns If you are a self-employed minister, your years of service include full and part years during which you were self-employed. Filing state tax returns Prev Up Next Home More Online Publications