Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Form 1040x 2009

How To File Taxes For Self Employment IncomeDo Active Duty Military Pay State TaxesAmend 2013 Tax ReturnFree Irs Efile1040ez FormFederal 1040x FormFree Tax File1040ez Form PrintableState Income Tax AddressMyfreetax.com1040Www Irs Gov Amended ReturnState Income Tax ChartFree 1040ez Form2012 Tax SoftwareTurbotax Do Taxes For 2010How To File State Taxes OnlyState Tax Forms 2013Hand R Block OnlineFree HrblockTurbotax2011 1040ez FormMyfree Taxes ComEz 104010402010 Income Tax Forms 1040ez2011 1040 Ez FormH&r Block AdvantageIrs 1040x FormFile State Tax Return Free Online1040ez Form OnlineFree 2012 Tax HelpDownload State Tax FormsWww Irs Gov FormspubsTurbotax Deluxe Federal E File State 2011 For Pc DownloadIrs 1040v FormHow Do I Amend My 2012 TaxesBack Tax HelpFile Taxes 2010Hr Block 1040nr

Form 1040x 2009

Form 1040x 2009 17. Form 1040x 2009   Individual Retirement Arrangements (IRAs) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? What's New Traditional IRA contribution and deduction limit. Form 1040x 2009  The contribution limit to your traditional IRA for 2013 will be increased to the smaller of the following amounts: $5,500, or Your taxable compensation for the year. Form 1040x 2009 If you were age 50 or older before 2014, the most that can be contributed to your traditional IRA for 2013 will be the smaller of the following amounts: $6,500, or Your taxable compensation for the year. Form 1040x 2009 For more information, see How Much Can Be Contributed? later. Form 1040x 2009 Roth IRA contribution limit. Form 1040x 2009  If contributions on your behalf are made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $5,500, or Your taxable compensation for the year. Form 1040x 2009 If you were age 50 or older before 2014 and contributions on your behalf were made only to Roth IRAs, your contribution limit for 2013 will generally be the lesser of: $6,500, or Your taxable compensation for the year. Form 1040x 2009 However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. Form 1040x 2009 For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? later. Form 1040x 2009 Modified AGI limit for traditional IRA contributions increased. Form 1040x 2009  For 2013, if you were covered by a retirement plan at work, your deduction for contributions to a traditional IRA is reduced (phased out) if your modified AGI is: More than $95,000 but less than $115,000 for a married couple filing a joint return or a qualifying widow(er), More than $59,000 but less than $69,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Form 1040x 2009 If you either lived with your spouse or file a joint return, and your spouse was covered by a retirement plan at work, but you were not, your deduction is phased out if your modified AGI is more than $178,000 but less than $188,000. Form 1040x 2009 If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. Form 1040x 2009 See How Much Can You Deduct , later. Form 1040x 2009 Modified AGI limit for Roth IRA contributions increased. Form 1040x 2009  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. Form 1040x 2009 Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. Form 1040x 2009 You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. Form 1040x 2009 Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2013 and your modified AGI is at least $112,000. Form 1040x 2009 You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. Form 1040x 2009 Your filing status is married filing separately, you lived with your spouse at any time during the year, and your modified AGI is more than -0-. Form 1040x 2009 You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Form 1040x 2009 See Can You Contribute to a Roth IRA , later. Form 1040x 2009 Net Investment Income Tax. Form 1040x 2009   For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan including IRAs (for example; 401(a), 403(a), 403(b), 408, 408A, or 457(b) plans). Form 1040x 2009 However, these distributions are taken into account when determining the modified adjusted gross income threshold. Form 1040x 2009 Distributions from a nonqualified retirement plan are included in net investment income. Form 1040x 2009 See Form 8960, Net Investment Income Tax - Individuals, Estates, and Trusts, and its instructions for more information. Form 1040x 2009 Name change. Form 1040x 2009  All spousal IRAs have been renamed Kay Bailey Hutchison Spousal IRAs. Form 1040x 2009 There are no changes to the rules regarding these IRAs. Form 1040x 2009 See Kay Bailey Hutchison Spousal IRA Limit , later, for more information. Form 1040x 2009 Reminders 2014 limits. Form 1040x 2009   You can find information about the 2014 contribution and AGI limits in Publication 590. Form 1040x 2009 Contributions to both traditional and Roth IRAs. Form 1040x 2009   For information on your combined contribution limit if you contribute to both traditional and Roth IRAs, see Roth IRAs and traditional IRAs under How Much Can Be Contributed? in Roth IRAs, later. Form 1040x 2009 Statement of required minimum distribution. Form 1040x 2009  If a minimum distribution from your IRA is required, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the required minimum distribution to you, or offer to calculate it for you. Form 1040x 2009 The report or offer must include the date by which the amount must be distributed. Form 1040x 2009 The report is due January 31 of the year in which the minimum distribution is required. Form 1040x 2009 It can be provided with the year-end fair market value statement that you normally get each year. Form 1040x 2009 No report is required for IRAs of owners who have died. Form 1040x 2009 IRA interest. Form 1040x 2009  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. Form 1040x 2009 Tax on your traditional IRA is generally deferred until you take a distribution. Form 1040x 2009 Do not report this interest on your tax return as tax-exempt interest. Form 1040x 2009 Form 8606. Form 1040x 2009   To designate contributions as nondeductible, you must file Form 8606, Nondeductible IRAs. Form 1040x 2009 The term “50 or older” is used several times in this chapter. Form 1040x 2009 It refers to an IRA owner who is age 50 or older by the end of the tax year. Form 1040x 2009 Introduction An individual retirement arrangement (IRA) is a personal savings plan that gives you tax advantages for setting aside money for your retirement. Form 1040x 2009 This chapter discusses the following topics. Form 1040x 2009 The rules for a traditional IRA (any IRA that is not a Roth or SIMPLE IRA). Form 1040x 2009 The Roth IRA, which features nondeductible contributions and tax-free distributions. Form 1040x 2009 Simplified Employee Pensions (SEPs) and Savings Incentive Match Plans for Employees (SIMPLEs) are not discussed in this chapter. Form 1040x 2009 For more information on these plans and employees' SEP IRAs and SIMPLE IRAs that are part of these plans, see Publications 560 and 590. Form 1040x 2009 For information about contributions, deductions, withdrawals, transfers, rollovers, and other transactions, see Publication 590. Form 1040x 2009 Useful Items - You may want to see: Publication 560 Retirement Plans for Small Business 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts 8606 Nondeductible IRAs Traditional IRAs In this chapter, the original IRA (sometimes called an ordinary or regular IRA) is referred to as a “traditional IRA. Form 1040x 2009 ” A traditional IRA is any IRA that is not a Roth IRA or a SIMPLE IRA. Form 1040x 2009 Two advantages of a traditional IRA are: You may be able to deduct some or all of your contributions to it, depending on your circumstances, and Generally, amounts in your IRA, including earnings and gains, are not taxed until they are distributed. Form 1040x 2009 Who Can Open a Traditional IRA? You can open and make contributions to a traditional IRA if: You (or, if you file a joint return, your spouse) received taxable compensation during the year, and You were not age 70½ by the end of the year. Form 1040x 2009 What is compensation?   Generally, compensation is what you earn from working. Form 1040x 2009 Compensation includes wages, salaries, tips, professional fees, bonuses, and other amounts you receive for providing personal services. Form 1040x 2009 The IRS treats as compensation any amount properly shown in box 1 (Wages, tips, other compensation) of Form W-2, Wage and Tax Statement, provided that amount is reduced by any amount properly shown in box 11 (Nonqualified plans). Form 1040x 2009   Scholarship and fellowship payments are compensation for this purpose only if shown in box 1 of Form W-2. Form 1040x 2009   Compensation also includes commissions and taxable alimony and separate maintenance payments. Form 1040x 2009 Self-employment income. Form 1040x 2009   If you are self-employed (a sole proprietor or a partner), compensation is the net earnings from your trade or business (provided your personal services are a material income-producing factor) reduced by the total of: The deduction for contributions made on your behalf to retirement plans, and The deductible part of your self-employment tax. Form 1040x 2009   Compensation includes earnings from self-employment even if they are not subject to self-employment tax because of your religious beliefs. Form 1040x 2009 Nontaxable combat pay. Form 1040x 2009   For IRA purposes, if you were a member of the U. Form 1040x 2009 S. Form 1040x 2009 Armed Forces, your compensation includes any nontaxable combat pay you receive. Form 1040x 2009 What is not compensation?   Compensation does not include any of the following items. Form 1040x 2009 Earnings and profits from property, such as rental income, interest income, and dividend income. Form 1040x 2009 Pension or annuity income. Form 1040x 2009 Deferred compensation received (compensation payments postponed from a past year). Form 1040x 2009 Income from a partnership for which you do not provide services that are a material income-producing factor. Form 1040x 2009 Conservation Reserve Program (CRP) payments reported on Schedule SE (Form 1040), line 1b. Form 1040x 2009 Any amounts (other than combat pay) you exclude from income, such as foreign earned income and housing costs. Form 1040x 2009 When and How Can a Traditional IRA Be Opened? You can open a traditional IRA at any time. Form 1040x 2009 However, the time for making contributions for any year is limited. Form 1040x 2009 See When Can Contributions Be Made , later. Form 1040x 2009 You can open different kinds of IRAs with a variety of organizations. Form 1040x 2009 You can open an IRA at a bank or other financial institution or with a mutual fund or life insurance company. Form 1040x 2009 You can also open an IRA through your stockbroker. Form 1040x 2009 Any IRA must meet Internal Revenue Code requirements. Form 1040x 2009 Kinds of traditional IRAs. Form 1040x 2009   Your traditional IRA can be an individual retirement account or annuity. Form 1040x 2009 It can be part of either a simplified employee pension (SEP) or an employer or employee association trust account. Form 1040x 2009 How Much Can Be Contributed? There are limits and other rules that affect the amount that can be contributed to a traditional IRA. Form 1040x 2009 These limits and other rules are explained below. Form 1040x 2009 Community property laws. Form 1040x 2009   Except as discussed later under Kay Bailey Hutchison Spousal IRA limit , each spouse figures his or her limit separately, using his or her own compensation. Form 1040x 2009 This is the rule even in states with community property laws. Form 1040x 2009 Brokers' commissions. Form 1040x 2009   Brokers' commissions paid in connection with your traditional IRA are subject to the contribution limit. Form 1040x 2009 Trustees' fees. Form 1040x 2009   Trustees' administrative fees are not subject to the contribution limit. Form 1040x 2009 Qualified reservist repayments. Form 1040x 2009   If you are (or were) a member of a reserve component and you were ordered or called to active duty after September 11, 2001, you may be able to contribute (repay) to an IRA amounts equal to any qualified reservist distributions you received. Form 1040x 2009 You can make these repayment contributions even if they would cause your total contributions to the IRA to be more than the general limit on contributions. Form 1040x 2009 To be eligible to make these repayment contributions, you must have received a qualified reservist distribution from an IRA or from a section 401(k) or 403(b) plan or similar arrangement. Form 1040x 2009   For more information, see Qualified reservist repayments under How Much Can Be Contributed? in chapter 1 of Publication 590. Form 1040x 2009 Contributions on your behalf to a traditional IRA reduce your limit for contributions to a Roth IRA. Form 1040x 2009 (See Roth IRAs, later. Form 1040x 2009 ) General limit. Form 1040x 2009   For 2013, the most that can be contributed to your traditional IRA generally is the smaller of the following amounts. Form 1040x 2009 $5,500 ($6,500 if you are 50 or older). Form 1040x 2009 Your taxable compensation (defined earlier) for the year. Form 1040x 2009 This is the most that can be contributed regardless of whether the contributions are to one or more traditional IRAs or whether all or part of the contributions are nondeductible. Form 1040x 2009 (See Nondeductible Contributions , later. Form 1040x 2009 ) Qualified reservist repayments do not affect this limit. Form 1040x 2009 Example 1. Form 1040x 2009 Betty, who is 34 years old and single, earned $24,000 in 2013. Form 1040x 2009 Her IRA contributions for 2013 are limited to $5,500. Form 1040x 2009 Example 2. Form 1040x 2009 John, an unmarried college student working part time, earned $3,500 in 2013. Form 1040x 2009 His IRA contributions for 2013 are limited to $3,500, the amount of his compensation. Form 1040x 2009 Kay Bailey Hutchison Spousal IRA limit. Form 1040x 2009   For 2013, if you file a joint return and your taxable compensation is less than that of your spouse, the most that can be contributed for the year to your IRA is the smaller of the following amounts. Form 1040x 2009 $5,500 ($6,500 if you are 50 or older). Form 1040x 2009 The total compensation includible in the gross income of both you and your spouse for the year, reduced by the following two amounts. Form 1040x 2009 Your spouse's IRA contribution for the year to a traditional IRA. Form 1040x 2009 Any contribution for the year to a Roth IRA on behalf of your spouse. Form 1040x 2009 This means that the total combined contributions that can be made for the year to your IRA and your spouse's IRA can be as much as $11,000 ($12,000 if only one of you is 50 or older, or $13,000 if both of you are 50 or older). Form 1040x 2009 When Can Contributions Be Made? As soon as you open your traditional IRA, contributions can be made to it through your chosen sponsor (trustee or other administrator). Form 1040x 2009 Contributions must be in the form of money (cash, check, or money order). Form 1040x 2009 Property cannot be contributed. Form 1040x 2009 Contributions must be made by due date. Form 1040x 2009   Contributions can be made to your traditional IRA for a year at any time during the year or by the due date for filing your return for that year, not including extensions. Form 1040x 2009 Age 70½ rule. Form 1040x 2009   Contributions cannot be made to your traditional IRA for the year in which you reach age 70½ or for any later year. Form 1040x 2009   You attain age 70½ on the date that is 6 calendar months after the 70th anniversary of your birth. Form 1040x 2009 If you were born on or before June 30, 1943, you cannot contribute for 2013 or any later year. Form 1040x 2009 Designating year for which contribution is made. Form 1040x 2009   If an amount is contributed to your traditional IRA between January 1 and April 15, you should tell the sponsor which year (the current year or the previous year) the contribution is for. Form 1040x 2009 If you do not tell the sponsor which year it is for, the sponsor can assume, and report to the IRS, that the contribution is for the current year (the year the sponsor received it). Form 1040x 2009 Filing before a contribution is made. Form 1040x 2009   You can file your return claiming a traditional IRA contribution before the contribution is actually made. Form 1040x 2009 Generally, the contribution must be made by the due date of your return, not including extensions. Form 1040x 2009 Contributions not required. Form 1040x 2009   You do not have to contribute to your traditional IRA for every tax year, even if you can. Form 1040x 2009 How Much Can You Deduct? Generally, you can deduct the lesser of: The contributions to your traditional IRA for the year, or The general limit (or the Kay Bailey Hutchison Spousal IRA limit, if it applies). Form 1040x 2009 However, if you or your spouse was covered by an employer retirement plan, you may not be able to deduct this amount. Form 1040x 2009 See Limit If Covered by Employer Plan , later. Form 1040x 2009 You may be able to claim a credit for contributions to your traditional IRA. Form 1040x 2009 For more information, see chapter 37. Form 1040x 2009 Trustees' fees. Form 1040x 2009   Trustees' administrative fees that are billed separately and paid in connection with your traditional IRA are not deductible as IRA contributions. Form 1040x 2009 However, they may be deductible as a miscellaneous itemized deduction on Schedule A (Form 1040). Form 1040x 2009 See chapter 28. Form 1040x 2009 Brokers' commissions. Form 1040x 2009   Brokers' commissions are part of your IRA contribution and, as such, are deductible subject to the limits. Form 1040x 2009 Full deduction. Form 1040x 2009   If neither you nor your spouse was covered for any part of the year by an employer retirement plan, you can take a deduction for total contributions to one or more traditional IRAs of up to the lesser of: $5,500 ($6,500 if you are age 50 or older in 2013). Form 1040x 2009 100% of your compensation. Form 1040x 2009 This limit is reduced by any contributions made to a 501(c)(18) plan on your behalf. Form 1040x 2009 Kay Bailey Hutchison Spousal IRA. Form 1040x 2009   In the case of a married couple with unequal compensation who file a joint return, the deduction for contributions to the traditional IRA of the spouse with less compensation is limited to the lesser of the following amounts. Form 1040x 2009 $5,500 ($6,500 if the spouse with the lower compensation is age 50 or older in 2013). Form 1040x 2009 The total compensation includible in the gross income of both spouses for the year reduced by the following three amounts. Form 1040x 2009 The IRA deduction for the year of the spouse with the greater compensation. Form 1040x 2009 Any designated nondeductible contribution for the year made on behalf of the spouse with the greater compensation. Form 1040x 2009 Any contributions for the year to a Roth IRA on behalf of the spouse with the greater compensation. Form 1040x 2009 This limit is reduced by any contributions to a 501(c)(18) plan on behalf of the spouse with the lesser compensation. Form 1040x 2009 Note. Form 1040x 2009 If you were divorced or legally separated (and did not remarry) before the end of the year, you cannot deduct any contributions to your spouse's IRA. Form 1040x 2009 After a divorce or legal separation, you can deduct only contributions to your own IRA. Form 1040x 2009 Your deductions are subject to the rules for single individuals. Form 1040x 2009 Covered by an employer retirement plan. Form 1040x 2009   If you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, your deduction may be further limited. Form 1040x 2009 This is discussed later under Limit If Covered by Employer Plan . Form 1040x 2009 Limits on the amount you can deduct do not affect the amount that can be contributed. Form 1040x 2009 See Nondeductible Contributions , later. Form 1040x 2009 Are You Covered by an Employer Plan? The Form W-2 you receive from your employer has a box used to indicate whether you were covered for the year. Form 1040x 2009 The “Retirement plan” box should be checked if you were covered. Form 1040x 2009 Reservists and volunteer firefighters should also see Situations in Which You Are Not Covered by an Employer Plan , later. Form 1040x 2009 If you are not certain whether you were covered by your employer's retirement plan, you should ask your employer. Form 1040x 2009 Federal judges. Form 1040x 2009   For purposes of the IRA deduction, federal judges are covered by an employer retirement plan. Form 1040x 2009 For Which Year(s) Are You Covered by an Employer Plan? Special rules apply to determine the tax years for which you are covered by an employer plan. Form 1040x 2009 These rules differ depending on whether the plan is a defined contribution plan or a defined benefit plan. Form 1040x 2009 Tax year. Form 1040x 2009   Your tax year is the annual accounting period you use to keep records and report income and expenses on your income tax return. Form 1040x 2009 For almost all people, the tax year is the calendar year. Form 1040x 2009 Defined contribution plan. Form 1040x 2009   Generally, you are covered by a defined contribution plan for a tax year if amounts are contributed or allocated to your account for the plan year that ends with or within that tax year. Form 1040x 2009   A defined contribution plan is a plan that provides for a separate account for each person covered by the plan. Form 1040x 2009 Types of defined contribution plans include profit-sharing plans, stock bonus plans, and money purchase pension plans. Form 1040x 2009 Defined benefit plan. Form 1040x 2009   If you are eligible to participate in your employer's defined benefit plan for the plan year that ends within your tax year, you are covered by the plan. Form 1040x 2009 This rule applies even if you: Declined to participate in the plan, Did not make a required contribution, or Did not perform the minimum service required to accrue a benefit for the year. Form 1040x 2009   A defined benefit plan is any plan that is not a defined contribution plan. Form 1040x 2009 Defined benefit plans include pension plans and annuity plans. Form 1040x 2009 No vested interest. Form 1040x 2009   If you accrue a benefit for a plan year, you are covered by that plan even if you have no vested interest in (legal right to) the accrual. Form 1040x 2009 Situations in Which You Are Not Covered by an Employer Plan Unless you are covered under another employer plan, you are not covered by an employer plan if you are in one of the situations described below. Form 1040x 2009 Social security or railroad retirement. Form 1040x 2009   Coverage under social security or railroad retirement is not coverage under an employer retirement plan. Form 1040x 2009 Benefits from a previous employer's plan. Form 1040x 2009   If you receive retirement benefits from a previous employer's plan, you are not covered by that plan. Form 1040x 2009 Reservists. Form 1040x 2009   If the only reason you participate in a plan is because you are a member of a reserve unit of the armed forces, you may not be covered by the plan. Form 1040x 2009 You are not covered by the plan if both of the following conditions are met. Form 1040x 2009 The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. Form 1040x 2009 You did not serve more than 90 days on active duty during the year (not counting duty for training). Form 1040x 2009 Volunteer firefighters. Form 1040x 2009   If the only reason you participate in a plan is because you are a volunteer firefighter, you may not be covered by the plan. Form 1040x 2009 You are not covered by the plan if both of the following conditions are met. Form 1040x 2009 The plan you participate in is established for its employees by: The United States, A state or political subdivision of a state, or An instrumentality of either (a) or (b) above. Form 1040x 2009 Your accrued retirement benefits at the beginning of the year will not provide more than $1,800 per year at retirement. Form 1040x 2009 Limit If Covered by Employer Plan If either you or your spouse was covered by an employer retirement plan, you may be entitled to only a partial (reduced) deduction or no deduction at all, depending on your income and your filing status. Form 1040x 2009 Your deduction begins to decrease (phase out) when your income rises above a certain amount and is eliminated altogether when it reaches a higher amount. Form 1040x 2009 These amounts vary depending on your filing status. Form 1040x 2009 To determine if your deduction is subject to phaseout, you must determine your modified adjusted gross income (AGI) and your filing status. Form 1040x 2009 See Filing status and Modified adjusted gross income (AGI) , later. Form 1040x 2009 Then use Table 17-1 or 17-2 to determine if the phaseout applies. Form 1040x 2009 Social security recipients. Form 1040x 2009   Instead of using Table 17-1 or Table 17-2, use the worksheets in Appendix B of Publication 590 if, for the year, all of the following apply. Form 1040x 2009 You received social security benefits. Form 1040x 2009 You received taxable compensation. Form 1040x 2009 Contributions were made to your traditional IRA. Form 1040x 2009 You or your spouse was covered by an employer retirement plan. Form 1040x 2009 Use those worksheets to figure your IRA deduction, your nondeductible contribution, and the taxable portion, if any, of your social security benefits. Form 1040x 2009 Deduction phaseout. Form 1040x 2009   If you were covered by an employer retirement plan and you did not receive any social security retirement benefits, your IRA deduction may be reduced or eliminated depending on your filing status and modified AGI as shown in Table 17-1. Form 1040x 2009 Table 17-1. Form 1040x 2009 Effect of Modified AGI1 on Deduction if You Are Covered by Retirement Plan at Work If you are covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. Form 1040x 2009 IF your filing status is. Form 1040x 2009 . Form 1040x 2009 . Form 1040x 2009   AND your modified AGI is. Form 1040x 2009 . Form 1040x 2009 . Form 1040x 2009   THEN you can take. Form 1040x 2009 . Form 1040x 2009 . Form 1040x 2009 single   or  head of household   $59,000 or less   a full deduction. Form 1040x 2009   more than $59,000 but less than $69,000   a partial deduction. Form 1040x 2009   $69,000 or more   no deduction. Form 1040x 2009 married filing jointly   or  qualifying widow(er)   $95,000 or less   a full deduction. Form 1040x 2009   more than $95,000 but less than $115,000   a partial deduction. Form 1040x 2009   $115,000 or more   no deduction. Form 1040x 2009 married filing separately2   less than $10,000   a partial deduction. Form 1040x 2009   $10,000 or more   no deduction. Form 1040x 2009 1Modified AGI (adjusted gross income). Form 1040x 2009 See Modified adjusted gross income (AGI) . Form 1040x 2009 2If you did not live with your spouse at any time during the year, your filing status is considered Single for this purpose (therefore, your IRA deduction is determined under the “Single” column). Form 1040x 2009 If your spouse is covered. Form 1040x 2009   If you are not covered by an employer retirement plan, but your spouse is, and you did not receive any social security benefits, your IRA deduction may be reduced or eliminated entirely depending on your filing status and modified AGI as shown in Table 17-2. Form 1040x 2009 Filing status. Form 1040x 2009   Your filing status depends primarily on your marital status. Form 1040x 2009 For this purpose, you need to know if your filing status is single or head of household, married filing jointly or qualifying widow(er), or married filing separately. Form 1040x 2009 If you need more information on filing status, see chapter 2. Form 1040x 2009 Lived apart from spouse. Form 1040x 2009   If you did not live with your spouse at any time during the year and you file a separate return, your filing status, for this purpose, is single. Form 1040x 2009 Table 17-2. Form 1040x 2009 Effect of Modified AGI1 on Deduction if You Are NOT Covered by Retirement Plan at Work If you are not covered by a retirement plan at work, use this table to determine if your modified AGI affects the amount of your deduction. Form 1040x 2009 IF your filing status is. Form 1040x 2009 . Form 1040x 2009 . Form 1040x 2009   AND your modified AGI is. Form 1040x 2009 . Form 1040x 2009 . Form 1040x 2009   THEN you can take. Form 1040x 2009 . Form 1040x 2009 . Form 1040x 2009 single, head of household, or qualifying widow(er)   any amount   a full deduction. Form 1040x 2009 married filing jointly or separately with a spouse who is not covered by a plan at work   any amount   a full deduction. Form 1040x 2009 married filing jointly with a spouse who is covered by a plan at work   $178,000 or less   a full deduction. Form 1040x 2009   more than $178,000 but less than $188,000   a partial deduction. Form 1040x 2009   $188,000 or more   no deduction. Form 1040x 2009 married filing separately with a spouse who is covered by a plan at work2   less than $10,000   a partial deduction. Form 1040x 2009   $10,000 or more   no deduction. Form 1040x 2009 1Modified AGI (adjusted gross income). Form 1040x 2009 See Modified adjusted gross income (AGI) . Form 1040x 2009 2You are entitled to the full deduction if you did not live with your spouse at any time during the year. Form 1040x 2009 Modified adjusted gross income (AGI). Form 1040x 2009   How you figure your modified AGI depends on whether you are filing Form 1040 or Form 1040A. Form 1040x 2009 If you made contributions to your IRA for 2013 and received a distribution from your IRA in 2013, see Publication 590. Form 1040x 2009 You may be able to use Worksheet 17-1 to figure your modified AGI. Form 1040x 2009    Do not assume that your modified AGI is the same as your compensation. Form 1040x 2009 Your modified AGI may include income in addition to your compensation (discussed earlier), such as interest, dividends, and income from IRA distributions. Form 1040x 2009 Form 1040. Form 1040x 2009   If you file Form 1040, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following eight amounts. Form 1040x 2009 IRA deduction. Form 1040x 2009 Student loan interest deduction. Form 1040x 2009 Tuition and fees deduction. Form 1040x 2009 Domestic production activities deduction. Form 1040x 2009 Foreign earned income exclusion. Form 1040x 2009 Foreign housing exclusion or deduction. Form 1040x 2009 Exclusion of qualified savings bond interest shown on Form 8815, Exclusion of Interest From Series EE and I U. Form 1040x 2009 S. Form 1040x 2009 Savings Bonds Issued After 1989. Form 1040x 2009 Exclusion of employer-provided adoption benefits shown on Form 8839, Qualified Adoption Expenses. Form 1040x 2009 This is your modified AGI. Form 1040x 2009 Form 1040A. Form 1040x 2009   If you file Form 1040A, refigure the amount on the page 1 “adjusted gross income” line without taking into account any of the following amounts. Form 1040x 2009 IRA deduction. Form 1040x 2009 Student loan interest deduction. Form 1040x 2009 Tuition and fees deduction. Form 1040x 2009 Exclusion of qualified savings bond interest shown on Form 8815. Form 1040x 2009 This is your modified AGI. Form 1040x 2009 Both contributions for 2013 and distributions in 2013. Form 1040x 2009   If all three of the following apply, any IRA distributions you received in 2013 may be partly tax free and partly taxable. Form 1040x 2009 You received distributions in 2013 from one or more traditional IRAs. Form 1040x 2009 You made contributions to a traditional IRA for 2013. Form 1040x 2009 Some of those contributions may be nondeductible contributions. Form 1040x 2009 If this is your situation, you must figure the taxable part of the traditional IRA distribution before you can figure your modified AGI. Form 1040x 2009 To do this, you can use Worksheet 1-5, Figuring the Taxable Part of Your IRA Distribution, in Publication 590. Form 1040x 2009   If at least one of the above does not apply, figure your modified AGI using Worksheet 17-1, later. Form 1040x 2009    How to figure your reduced IRA deduction. Form 1040x 2009   You can figure your reduced IRA deduction for either Form 1040 or Form 1040A by using the worksheets in chapter 1 of Publication 590. Form 1040x 2009 Also, the instructions for Form 1040 and Form 1040A include similar worksheets that you may be able to use instead. Form 1040x 2009 Worksheet 17-1. Form 1040x 2009 Figuring Your Modified AGI Use this worksheet to figure your modified adjusted gross income for traditional IRA purposes. Form 1040x 2009 1. Form 1040x 2009 Enter your adjusted gross income (AGI) from Form 1040, line 38, or Form 1040A, line 22, figured without taking into account the amount from Form 1040, line 32, or Form 1040A, line 17 1. Form 1040x 2009   2. Form 1040x 2009 Enter any student loan interest deduction from Form 1040, line 33, or Form 1040A, line 18 2. Form 1040x 2009   3. Form 1040x 2009 Enter any tuition and fees deduction from Form 1040, line 34, or Form 1040A, line 19 3. Form 1040x 2009   4. Form 1040x 2009 Enter any domestic production activities deduction from Form 1040, line 35 4. Form 1040x 2009   5. Form 1040x 2009 Enter any foreign earned income and/or housing exclusion from Form 2555, line 45, or Form 2555-EZ, line 18 5. Form 1040x 2009   6. Form 1040x 2009 Enter any foreign housing deduction from Form 2555, line 50 6. Form 1040x 2009   7. Form 1040x 2009 Enter any excludable savings bond interest from Form 8815, line 14 7. Form 1040x 2009   8. Form 1040x 2009 Enter any excluded employer-provided adoption benefits from Form 8839, line 28 8. Form 1040x 2009   9. Form 1040x 2009 Add lines 1 through 8. Form 1040x 2009 This is your Modified AGI for traditional IRA purposes 9. Form 1040x 2009   Reporting Deductible Contributions If you file Form 1040, enter your IRA deduction on line 32 of that form. Form 1040x 2009 If you file Form 1040A, enter your IRA deduction on line 17. Form 1040x 2009 You cannot deduct IRA contributions on Form 1040EZ. Form 1040x 2009 Nondeductible Contributions Although your deduction for IRA contributions may be reduced or eliminated, contributions can be made to your IRA up to the general limit or, if it applies, the Kay Bailey Hutchison Spousal IRA limit. Form 1040x 2009 The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. Form 1040x 2009 Example. Form 1040x 2009 Mike is 28 years old and single. Form 1040x 2009 In 2013, he was covered by a retirement plan at work. Form 1040x 2009 His salary was $57,312. Form 1040x 2009 His modified AGI was $70,000. Form 1040x 2009 Mike made a $5,500 IRA contribution for 2013. Form 1040x 2009 Because he was covered by a retirement plan and his modified AGI was over $69,000, he cannot deduct his $5,500 IRA contribution. Form 1040x 2009 He must designate this contribution as a nondeductible contribution by reporting it on Form 8606, as explained next. Form 1040x 2009 Form 8606. Form 1040x 2009   To designate contributions as nondeductible, you must file Form 8606. Form 1040x 2009   You do not have to designate a contribution as nondeductible until you file your tax return. Form 1040x 2009 When you file, you can even designate otherwise deductible contributions as nondeductible. Form 1040x 2009   You must file Form 8606 to report nondeductible contributions even if you do not have to file a tax return for the year. Form 1040x 2009 A Form 8606 is not used for the year that you make a rollover from a qualified retirement plan to a traditional IRA and the rollover includes nontaxable amounts. Form 1040x 2009 In those situations, a Form 8606 is completed for the year you take a distribution from that IRA. Form 1040x 2009 See Form 8606 under Distributions Fully or Partly Taxable, later. Form 1040x 2009 Failure to report nondeductible contributions. Form 1040x 2009   If you do not report nondeductible contributions, all of the contributions to your traditional IRA will be treated as deductible contributions when withdrawn. Form 1040x 2009 All distributions from your IRA will be taxed unless you can show, with satisfactory evidence, that nondeductible contributions were made. Form 1040x 2009 Penalty for overstatement. Form 1040x 2009   If you overstate the amount of nondeductible contributions on your Form 8606 for any tax year, you must pay a penalty of $100 for each overstatement, unless it was due to reasonable cause. Form 1040x 2009 Penalty for failure to file Form 8606. Form 1040x 2009   You will have to pay a $50 penalty if you do not file a required Form 8606, unless you can prove that the failure was due to reasonable cause. Form 1040x 2009    Tax on earnings on nondeductible contributions. Form 1040x 2009   As long as contributions are within the contribution limits, none of the earnings or gains on contributions (deductible or nondeductible) will be taxed until they are distributed. Form 1040x 2009 See When Can You Withdraw or Use IRA Assets , later. Form 1040x 2009 Cost basis. Form 1040x 2009   You will have a cost basis in your traditional IRA if you made any nondeductible contributions. Form 1040x 2009 Your cost basis is the sum of the nondeductible contributions to your IRA minus any withdrawals or distributions of nondeductible contributions. Form 1040x 2009 Inherited IRAs If you inherit a traditional IRA, you are called a beneficiary. Form 1040x 2009 A beneficiary can be any person or entity the owner chooses to receive the benefits of the IRA after he or she dies. Form 1040x 2009 Beneficiaries of a traditional IRA must include in their gross income any taxable distributions they receive. Form 1040x 2009 Inherited from spouse. Form 1040x 2009   If you inherit a traditional IRA from your spouse, you generally have the following three choices. Form 1040x 2009 You can: Treat it as your own IRA by designating yourself as the account owner. Form 1040x 2009 Treat it as your own by rolling it over into your IRA, or to the extent it is taxable, into a: Qualified employer plan, Qualified employee annuity plan (section 403(a) plan), Tax-sheltered annuity plan (section 403(b) plan), or Deferred compensation plan of a state or local government (section 457 plan). Form 1040x 2009 Treat yourself as the beneficiary rather than treating the IRA as your own. Form 1040x 2009 Treating it as your own. Form 1040x 2009   You will be considered to have chosen to treat the IRA as your own if: Contributions (including rollover contributions) are made to the inherited IRA, or You do not take the required minimum distribution for a year as a beneficiary of the IRA. Form 1040x 2009 You will only be considered to have chosen to treat the IRA as your own if: You are the sole beneficiary of the IRA, and You have an unlimited right to withdraw amounts from it. Form 1040x 2009   However, if you receive a distribution from your deceased spouse's IRA, you can roll that distribution over into your own IRA within the 60-day time limit, as long as the distribution is not a required distribution, even if you are not the sole beneficiary of your deceased spouse's IRA. Form 1040x 2009 Inherited from someone other than spouse. Form 1040x 2009   If you inherit a traditional IRA from anyone other than your deceased spouse, you cannot treat the inherited IRA as your own. Form 1040x 2009 This means that you cannot make any contributions to the IRA. Form 1040x 2009 It also means you cannot roll over any amounts into or out of the inherited IRA. Form 1040x 2009 However, you can make a trustee-to-trustee transfer as long as the IRA into which amounts are being moved is set up and maintained in the name of the deceased IRA owner for the benefit of you as beneficiary. Form 1040x 2009 For more information, see the discussion of inherited IRAs under Rollover From One IRA Into Another, later. Form 1040x 2009 Can You Move Retirement Plan Assets? You can transfer, tax free, assets (money or property) from other retirement plans (including traditional IRAs) to a traditional IRA. Form 1040x 2009 You can make the following kinds of transfers. Form 1040x 2009 Transfers from one trustee to another. Form 1040x 2009 Rollovers. Form 1040x 2009 Transfers incident to a divorce. Form 1040x 2009 Transfers to Roth IRAs. Form 1040x 2009   Under certain conditions, you can move assets from a traditional IRA or from a designated Roth account to a Roth IRA. Form 1040x 2009 You can also move assets from a qualified retirement plan to a Roth IRA. Form 1040x 2009 See Can You Move Amounts Into a Roth IRA? under Roth IRAs, later. Form 1040x 2009 Trustee-to-Trustee Transfer A transfer of funds in your traditional IRA from one trustee directly to another, either at your request or at the trustee's request, is not a rollover. Form 1040x 2009 Because there is no distribution to you, the transfer is tax free. Form 1040x 2009 Because it is not a rollover, it is not affected by the 1-year waiting period required between rollovers, discussed later under Rollover From One IRA Into Another . Form 1040x 2009 For information about direct transfers to IRAs from retirement plans other than IRAs, see Can You Move Retirement Plan Assets? in chapter 1 and Can You Move Amounts Into a Roth IRA? in chapter 2 of Publication 590. Form 1040x 2009 Rollovers Generally, a rollover is a tax-free distribution to you of cash or other assets from one retirement plan that you contribute (roll over) to another retirement plan. Form 1040x 2009 The contribution to the second retirement plan is called a “rollover contribution. Form 1040x 2009 ” Note. Form 1040x 2009 An amount rolled over tax free from one retirement plan to another is generally includible in income when it is distributed from the second plan. Form 1040x 2009 Kinds of rollovers to a traditional IRA. Form 1040x 2009   You can roll over amounts from the following plans into a traditional IRA: A traditional IRA, An employer's qualified retirement plan for its employees, A deferred compensation plan of a state or local government (section 457 plan), or A tax-sheltered annuity plan (section 403(b) plan). Form 1040x 2009 Treatment of rollovers. Form 1040x 2009   You cannot deduct a rollover contribution, but you must report the rollover distribution on your tax return as discussed later under Reporting rollovers from IRAs and under Reporting rollovers from employer plans . Form 1040x 2009 Kinds of rollovers from a traditional IRA. Form 1040x 2009   You may be able to roll over, tax free, a distribution from your traditional IRA into a qualified plan. Form 1040x 2009 These plans include the federal Thrift Savings Fund (for federal employees), deferred compensation plans of state or local governments (section 457 plans), and tax-sheltered annuity plans (section 403(b) plans). Form 1040x 2009 The part of the distribution that you can roll over is the part that would otherwise be taxable (includible in your income). Form 1040x 2009 Qualified plans may, but are not required to, accept such rollovers. Form 1040x 2009 Time limit for making a rollover contribution. Form 1040x 2009   You generally must make the rollover contribution by the 60th day after the day you receive the distribution from your traditional IRA or your employer's plan. Form 1040x 2009 The IRS may waive the 60-day requirement where the failure to do so would be against equity or good conscience, such as in the event of a casualty, disaster, or other event beyond your reasonable control. Form 1040x 2009 For more information, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. Form 1040x 2009 Extension of rollover period. Form 1040x 2009   If an amount distributed to you from a traditional IRA or a qualified employer retirement plan is a frozen deposit at any time during the 60-day period allowed for a rollover, special rules extend the rollover period. Form 1040x 2009 For more information, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. Form 1040x 2009 More information. Form 1040x 2009   For more information on rollovers, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. Form 1040x 2009 Rollover From One IRA Into Another You can withdraw, tax free, all or part of the assets from one traditional IRA if you reinvest them within 60 days in the same or another traditional IRA. Form 1040x 2009 Because this is a rollover, you cannot deduct the amount that you reinvest in an IRA. Form 1040x 2009 Waiting period between rollovers. Form 1040x 2009   Generally, if you make a tax-free rollover of any part of a distribution from a traditional IRA, you cannot, within a 1-year period, make a tax-free rollover of any later distribution from that same IRA. Form 1040x 2009 You also cannot make a tax-free rollover of any amount distributed, within the same 1-year period, from the IRA into which you made the tax-free rollover. Form 1040x 2009   The 1-year period begins on the date you receive the IRA distribution, not on the date you roll it over into an IRA. Form 1040x 2009 Example. Form 1040x 2009 You have two traditional IRAs, IRA-1 and IRA-2. Form 1040x 2009 You make a tax-free rollover of a distribution from IRA-1 into a new traditional IRA (IRA-3). Form 1040x 2009 You cannot, within 1 year of the distribution from IRA-1, make a tax-free rollover of any distribution from either IRA-1 or IRA-3 into another traditional IRA. Form 1040x 2009 However, the rollover from IRA-1 into IRA-3 does not prevent you from making a tax-free rollover from IRA-2 into any other traditional IRA. Form 1040x 2009 This is because you have not, within the last year, rolled over, tax free, any distribution from IRA-2 or made a tax-free rollover into IRA-2. Form 1040x 2009 Exception. Form 1040x 2009   For an exception for distributions from failed financial institutions, see Rollover From One IRA Into Another under Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. Form 1040x 2009 Partial rollovers. Form 1040x 2009   If you withdraw assets from a traditional IRA, you can roll over part of the withdrawal tax free and keep the rest of it. Form 1040x 2009 The amount you keep will generally be taxable (except for the part that is a return of nondeductible contributions). Form 1040x 2009 The amount you keep may be subject to the 10% additional tax on early distributions, discussed later under What Acts Result in Penalties or Additional Taxes? . Form 1040x 2009 Required distributions. Form 1040x 2009   Amounts that must be distributed during a particular year under the required distribution rules (discussed later) are not eligible for rollover treatment. Form 1040x 2009 Inherited IRAs. Form 1040x 2009   If you inherit a traditional IRA from your spouse, you generally can roll it over, or you can choose to make the inherited IRA your own. Form 1040x 2009 See Treating it as your own , earlier. Form 1040x 2009 Not inherited from spouse. Form 1040x 2009   If you inherit a traditional IRA from someone other than your spouse, you cannot roll it over or allow it to receive a rollover contribution. Form 1040x 2009 You must withdraw the IRA assets within a certain period. Form 1040x 2009 For more information, see When Must You Withdraw Assets? in chapter 1 of Publication 590. Form 1040x 2009 Reporting rollovers from IRAs. Form 1040x 2009   Report any rollover from one traditional IRA to the same or another traditional IRA on lines 15a and 15b, Form 1040, or lines 11a and 11b, Form 1040A, as follows. Form 1040x 2009   Enter the total amount of the distribution on Form 1040, line 15a, or Form 1040A, line 11a. Form 1040x 2009 If the total amount on Form 1040, line 15a, or Form 1040A, line 11a, was rolled over, enter zero on Form 1040, line 15b, or Form 1040A, line 11b. Form 1040x 2009 If the total distribution was not rolled over, enter the taxable portion of the part that was not rolled over on Form 1040, line 15b, or Form 1040A, line 11b. Form 1040x 2009 Put “Rollover” next to Form 1040, line 15b, or Form 1040A, line 11b. Form 1040x 2009 See your tax return instructions. Form 1040x 2009   If you rolled over the distribution into a qualified plan (other than an IRA) or you make the rollover in 2014, attach a statement explaining what you did. Form 1040x 2009 Rollover From Employer's Plan Into an IRA You can roll over into a traditional IRA all or part of an eligible rollover distribution you receive from your (or your deceased spouse's): Employer's qualified pension, profit-sharing, or stock bonus plan; Annuity plan; Tax-sheltered annuity plan (section 403(b) plan); or Governmental deferred compensation plan (section 457 plan). Form 1040x 2009 A qualified plan is one that meets the requirements of the Internal Revenue Code. Form 1040x 2009 Eligible rollover distribution. Form 1040x 2009   Generally, an eligible rollover distribution is any distribution of all or part of the balance to your credit in a qualified retirement plan except the following. Form 1040x 2009 A required minimum distribution (explained later under When Must You Withdraw IRA Assets? (Required Minimum Distributions) ). Form 1040x 2009 A hardship distribution. Form 1040x 2009 Any of a series of substantially equal periodic distributions paid at least once a year over: Your lifetime or life expectancy, The lifetimes or life expectancies of you and your beneficiary, or A period of 10 years or more. Form 1040x 2009 Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or of excess annual additions and any allocable gains. Form 1040x 2009 A loan treated as a distribution because it does not satisfy certain requirements either when made or later (such as upon default), unless the participant's accrued benefits are reduced (offset) to repay the loan. Form 1040x 2009 Dividends on employer securities. Form 1040x 2009 The cost of life insurance coverage. Form 1040x 2009 Any nontaxable amounts that you roll over into your traditional IRA become part of your basis (cost) in your IRAs. Form 1040x 2009 To recover your basis when you take distributions from your IRA, you must complete Form 8606 for the year of the distribution. Form 1040x 2009 See Form 8606 under Distributions Fully or Partly Taxable, later. Form 1040x 2009 Rollover by nonspouse beneficiary. Form 1040x 2009   A direct transfer from a deceased employee's qualified pension, profit-sharing, or stock bonus plan; annuity plan; tax-sheltered annuity (section 403(b)) plan; or governmental deferred compensation (section 457) plan to an IRA set up to receive the distribution on your behalf can be treated as an eligible rollover distribution if you are the designated beneficiary of the plan and not the employee's spouse. Form 1040x 2009 The IRA is treated as an inherited IRA. Form 1040x 2009 For more information about inherited IRAs, see Inherited IRAs , earlier. Form 1040x 2009 Reporting rollovers from employer plans. Form 1040x 2009    Enter the total distribution (before income tax or other deductions were withheld) on Form 1040, line 16a, or Form 1040A, line 12a. Form 1040x 2009 This amount should be shown in box 1 of Form 1099-R. Form 1040x 2009 From this amount, subtract any contributions (usually shown in box 5 of Form 1099-R) that were taxable to you when made. Form 1040x 2009 From that result, subtract the amount that was rolled over either directly or within 60 days of receiving the distribution. Form 1040x 2009 Enter the remaining amount, even if zero, on Form 1040, line 16b, or Form 1040A, line 12b. Form 1040x 2009 Also, enter "Rollover" next to Form 1040, line 16b, or Form 1040A, line 12b. Form 1040x 2009 Transfers Incident to Divorce If an interest in a traditional IRA is transferred from your spouse or former spouse to you by a divorce or separate maintenance decree or a written document related to such a decree, the interest in the IRA, starting from the date of the transfer, is treated as your IRA. Form 1040x 2009 The transfer is tax free. Form 1040x 2009 For detailed information, see Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. Form 1040x 2009 Converting From Any Traditional IRA to a Roth IRA Allowable conversions. Form 1040x 2009   You can withdraw all or part of the assets from a traditional IRA and reinvest them (within 60 days) in a Roth IRA. Form 1040x 2009 The amount that you withdraw and timely contribute (convert) to the Roth IRA is called a conversion contribution. Form 1040x 2009 If properly (and timely) rolled over, the 10% additional tax on early distributions will not apply. Form 1040x 2009 However, a part or all of the conversion contribution from your traditional IRA is included in your gross income. Form 1040x 2009 Required distributions. Form 1040x 2009   You cannot convert amounts that must be distributed from your traditional IRA for a particular year (including the calendar year in which you reach age 70½) under the required distribution rules (discussed later). Form 1040x 2009 Income. Form 1040x 2009   You must include in your gross income distributions from a traditional IRA that you would have had to include in income if you had not converted them into a Roth IRA. Form 1040x 2009 These amounts are normally included in income on your return for the year that you converted them from a traditional IRA to a Roth IRA. Form 1040x 2009   You do not include in gross income any part of a distribution from a traditional IRA that is a return of your basis, as discussed later. Form 1040x 2009   You must file Form 8606 to report 2013 conversions from traditional, SEP, or SIMPLE IRAs to a Roth IRA in 2013 (unless you recharacterized the entire amount) and to figure the amount to include in income. Form 1040x 2009   If you must include any amount in your gross income, you may have to increase your withholding or make estimated tax payments. Form 1040x 2009 See chapter 4. Form 1040x 2009 Recharacterizations You may be able to treat a contribution made to one type of IRA as having been made to a different type of IRA. Form 1040x 2009 This is called recharacterizing the contribution. Form 1040x 2009 See Can You Move Retirement Plan Assets? in chapter 1 of Publication 590 for more detailed information. Form 1040x 2009 How to recharacterize a contribution. Form 1040x 2009   To recharacterize a contribution, you generally must have the contribution transferred from the first IRA (the one to which it was made) to the second IRA in a trustee-to-trustee transfer. Form 1040x 2009 If the transfer is made by the due date (including extensions) for your tax return for the year during which the contribution was made, you can elect to treat the contribution as having been originally made to the second IRA instead of to the first IRA. Form 1040x 2009 If you recharacterize your contribution, you must do all three of the following. Form 1040x 2009 Include in the transfer any net income allocable to the contribution. Form 1040x 2009 If there was a loss, the net income you must transfer may be a negative amount. Form 1040x 2009 Report the recharacterization on your tax return for the year during which the contribution was made. Form 1040x 2009 Treat the contribution as having been made to the second IRA on the date that it was actually made to the first IRA. Form 1040x 2009 No deduction allowed. Form 1040x 2009   You cannot deduct the contribution to the first IRA. Form 1040x 2009 Any net income you transfer with the recharacterized contribution is treated as earned in the second IRA. Form 1040x 2009 Required notifications. Form 1040x 2009   To recharacterize a contribution, you must notify both the trustee of the first IRA (the one to which the contribution was actually made) and the trustee of the second IRA (the one to which the contribution is being moved) that you have elected to treat the contribution as having been made to the second IRA rather than the first. Form 1040x 2009 You must make the notifications by the date of the transfer. Form 1040x 2009 Only one notification is required if both IRAs are maintained by the same trustee. Form 1040x 2009 The notification(s) must include all of the following information. Form 1040x 2009 The type and amount of the contribution to the first IRA that is to be recharacterized. Form 1040x 2009 The date on which the contribution was made to the first IRA and the year for which it was made. Form 1040x 2009 A direction to the trustee of the first IRA to transfer in a trustee-to-trustee transfer the amount of the contribution and any net income (or loss) allocable to the contribution to the trustee of the second IRA. Form 1040x 2009 The name of the trustee of the first IRA and the name of the trustee of the second IRA. Form 1040x 2009 Any additional information needed to make the transfer. Form 1040x 2009 Reporting a recharacterization. Form 1040x 2009   If you elect to recharacterize a contribution to one IRA as a contribution to another IRA, you must report the recharacterization on your tax return as directed by Form 8606 and its instructions. Form 1040x 2009 You must treat the contribution as having been made to the second IRA. Form 1040x 2009 When Can You Withdraw or Use IRA Assets? There are rules limiting use of your IRA assets and distributions from it. Form 1040x 2009 Violation of the rules generally results in additional taxes in the year of violation. Form 1040x 2009 See What Acts Result in Penalties or Additional Taxes , later. Form 1040x 2009 Contributions returned before the due date of return. Form 1040x 2009   If you made IRA contributions in 2013, you can withdraw them tax free by the due date of your return. Form 1040x 2009 If you have an extension of time to file your return, you can withdraw them tax free by the extended due date. Form 1040x 2009 You can do this if, for each contribution you withdraw, both of the following conditions apply. Form 1040x 2009 You did not take a deduction for the contribution. Form 1040x 2009 You withdraw any interest or other income earned on the contribution. Form 1040x 2009 You can take into account any loss on the contribution while it was in the IRA when calculating the amount that must be withdrawn. Form 1040x 2009 If there was a loss, the net income earned on the contribution may be a negative amount. Form 1040x 2009 Note. Form 1040x 2009 To calculate the amount you must withdraw, see Worksheet 1-4 under When Can You Withdraw or Use Assets? in chapter 1 of Publication 590. Form 1040x 2009 Earnings includible in income. Form 1040x 2009   You must include in income any earnings on the contributions you withdraw. Form 1040x 2009 Include the earnings in income for the year in which you made the contributions, not in the year in which you withdraw them. Form 1040x 2009 Generally, except for any part of a withdrawal that is a return of nondeductible contributions (basis), any withdrawal of your contributions after the due date (or extended due date) of your return will be treated as a taxable distribution. Form 1040x 2009 Excess contributions can also be recovered tax free as discussed under What Acts Result in Penalties or Additional Taxes?, later. Form 1040x 2009    Early distributions tax. Form 1040x 2009   The 10% additional tax on distributions made before you reach age 59½ does not apply to these tax-free withdrawals of your contributions. Form 1040x 2009 However, the distribution of interest or other income must be reported on Form 5329 and, unless the distribution qualifies as an exception to the age 59½ rule, it will be subject to this tax. Form 1040x 2009 When Must You Withdraw IRA Assets? (Required Minimum Distributions) You cannot keep funds in a traditional IRA indefinitely. Form 1040x 2009 Eventually they must be distributed. Form 1040x 2009 If there are no distributions, or if the distributions are not large enough, you may have to pay a 50% excise tax on the amount not distributed as required. Form 1040x 2009 See Excess Accumulations (Insufficient Distributions) , later. Form 1040x 2009 The requirements for distributing IRA funds differ depending on whether you are the IRA owner or the beneficiary of a decedent's IRA. Form 1040x 2009 Required minimum distribution. Form 1040x 2009   The amount that must be distributed each year is referred to as the required minimum distribution. Form 1040x 2009 Required distributions not eligible for rollover. Form 1040x 2009   Amounts that must be distributed (required minimum distributions) during a particular year are not eligible for rollover treatment. Form 1040x 2009 IRA owners. Form 1040x 2009   If you are the owner of a traditional IRA, you must generally start receiving distributions from your IRA by April 1 of the year following the year in which you reach age 70½. Form 1040x 2009 April 1 of the year following the year in which you reach age 70½ is referred to as the required beginning date. Form 1040x 2009 Distributions by the required beginning date. Form 1040x 2009   You must receive at least a minimum amount for each year starting with the year you reach age 70½ (your 70½ year). Form 1040x 2009 If you do not (or did not) receive that minimum amount in your 70½ year, then you must receive distributions for your 70½ year by April 1 of the next year. Form 1040x 2009   If an IRA owner dies after reaching age 70½, but before April 1 of the next year, no minimum distribution is required because death occurred before the required beginning date. Form 1040x 2009 Even if you begin receiving distributions before you attain age 70½, you must begin calculating and receiving required minimum distributions by your required beginning date. Form 1040x 2009 Distributions after the required beginning date. Form 1040x 2009   The required minimum distribution for any year after the year you turn 70½ must be made by December 31 of that later year. Form 1040x 2009    Beneficiaries. Form 1040x 2009   If you are the beneficiary of a decedent's traditional IRA, the requirements for distributions from that IRA generally depend on whether the IRA owner died before or after the required beginning date for distributions. Form 1040x 2009 More information. Form 1040x 2009   For more information, including how to figure your minimum required distribution each year and how to figure your required distribution if you are a beneficiary of a decedent's IRA, see When Must You Withdraw Assets? in chapter 1 of Publication 590. Form 1040x 2009 Are Distributions Taxable? In general, distributions from a traditional IRA are taxable in the year you receive them. Form 1040x 2009 Exceptions. Form 1040x 2009   Exceptions to distributions from traditional IRAs being taxable in the year you receive them are: Rollovers, Qualified charitable distributions (QCD), discussed later, Tax-free withdrawals of contributions, discussed earlier, and The return of nondeductible contributions, discussed later under Distributions Fully or Partly Taxable . Form 1040x 2009    Although a conversion of a traditional IRA is considered a rollover for Roth IRA purposes, it is not an exception to the rule that distributions from a traditional IRA are taxable in the year you receive them. Form 1040x 2009 Conversion distributions are includible in your gross income subject to this rule and the special rules for conversions explained in Converting From Any Traditional IRA Into a Roth IRA under Can You Move Retirement Plan Assets? in chapter 1 of Publication 590. Form 1040x 2009 Qualified charitable distributions (QCD). Form 1040x 2009   A QCD is generally a nontaxable distribution made directly by the trustee of your IRA to an organization eligible to receive tax-deductible contributions. Form 1040x 2009 Special rules apply if you made a qualified charitable distribution in January 2013 that you elected to treat as made in 2012. Form 1040x 2009 See Qualified Charitable Distributions in Publication 590 for more information. Form 1040x 2009 Ordinary income. Form 1040x 2009   Distributions from traditional IRAs that you include in income are taxed as ordinary income. Form 1040x 2009 No special treatment. Form 1040x 2009   In figuring your tax, you cannot use the 10-year tax option or capital gain treatment that applies to lump-sum distributions from qualified retirement plans. Form 1040x 2009 Distributions Fully or Partly Taxable Distributions from your traditional IRA may be fully or partly taxable, depending on whether your IRA includes any nondeductible contributions. Form 1040x 2009 Fully taxable. Form 1040x 2009   If only deductible contributions were made to your traditional IRA (or IRAs, if you have more than one), you have no basis in your IRA. Form 1040x 2009 Because you have no basis in your IRA, any distributions are fully taxable when received. Form 1040x 2009 See Reporting taxable distributions on your return , later. Form 1040x 2009 Partly taxable. Form 1040x 2009    If you made nondeductible contributions or rolled over any after-tax amounts to any of your traditional IRAs, you have a cost basis (investment in the contract) equal to the amount of those contributions. Form 1040x 2009 These nondeductible contributions are not taxed when they are distributed to you. Form 1040x 2009 They are a return of your investment in your IRA. Form 1040x 2009   Only the part of the distribution that represents nondeductible contributions and rolled over after-tax amounts (your cost basis) is tax free. Form 1040x 2009 If nondeductible contributions have been made or after-tax amounts have been rolled over to your IRA, distributions consist partly of nondeductible contributions (basis) and partly of deductible contributions, earnings, and gains (if there are any). Form 1040x 2009 Until all of your basis has been distributed, each distribution is partly nontaxable and partly taxable. Form 1040x 2009 Form 8606. Form 1040x 2009   You must complete Form 8606 and attach it to your return if you receive a distribution from a traditional IRA and have ever made nondeductible contributions or rolled over after-tax amounts to any of your traditional IRAs. Form 1040x 2009 Using the form, you will figure the nontaxable distributions for 2013 and your total IRA basis for 2013 and earlier years. Form 1040x 2009 Note. Form 1040x 2009 If you are required to file Form 8606, but you are not required to file an income tax return, you still must file Form 8606. Form 1040x 2009 Send it to the IRS at the time and place you would otherwise file an income tax return. Form 1040x 2009 Distributions reported on Form 1099-R. Form 1040x 2009   If you receive a distribution from your traditional IRA, you will receive Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Form 1040x 2009 , or a similar statement. Form 1040x 2009 IRA distributions are shown in boxes 1 and 2a of Form 1099-R. Form 1040x 2009 A number or letter code in box 7 tells you what type of distribution you received from your IRA. Form 1040x 2009 Withholding. Form 1040x 2009   Federal income tax is withheld from distributions from traditional IRAs unless you choose not to have tax withheld. Form 1040x 2009 See chapter 4. Form 1040x 2009 IRA distributions delivered outside the United States. Form 1040x 2009   In general, if you are a U. Form 1040x 2009 S. Form 1040x 2009 citizen or resident alien and your home address is outside the United States or its possessions, you cannot choose exemption from withholding on distributions from your traditional IRA. Form 1040x 2009 Reporting taxable distributions on your return. Form 1040x 2009    Report fully taxable distributions, including early distributions on Form 1040, line 15b, or Form 1040A, line 11b (no entry is required on Form 1040, line 15a, or Form 1040A, line 11a). Form 1040x 2009 If only part of the distribution is taxable, enter the total amount on Form 1040, line 15a, or Form 1040A, line 11a, and the taxable part on Form 1040, line 15b, or Form 1040A, line 11b. Form 1040x 2009 You cannot report distributions on Form 1040EZ. Form 1040x 2009 What Acts Result in Penalties or Additional Taxes? The tax advantages of using traditional IRAs for retirement savings can be offset by additional taxes and penalties if you do not follow the rules. Form 1040x 2009 There are additions to the regular tax for using your IRA funds in prohibited transactions. Form 1040x 2009 There are also additional taxes for the following activities. Form 1040x 2009 Investing in collectibles. Form 1040x 2009 Making excess contributions. Form 1040x 2009 Taking early distributions. Form 1040x 2009 Allowing excess amounts to accumulate (failing to take required distributions). Form 1040x 2009 There are penalties for overstating the amount of nondeductible contributions and for failure to file a Form 8606, if required. Form 1040x 2009 Prohibited Transactions Generally, a prohibited transaction is any improper use of your traditional IRA by you, your beneficiary, or any disqualified person. Form 1040x 2009 Disqualified persons include your fiduciary and members of your family (spouse, ancestor, lineal descendent, and any spouse of a lineal descendent). Form 1040x 2009 The following are examples of prohibited transactions with a traditional IRA. Form 1040x 2009 Borrowing money from it. Form 1040x 2009 Selling property to it. Form 1040x 2009 Receiving unreasonable compensation for managing it. Form 1040x 2009 Using it as security for a loan. Form 1040x 2009 Buying property for personal use (present or future) with IRA funds. Form 1040x 2009 Effect on an IRA account. Form 1040x 2009   Generally, if you or your beneficiary engages in a prohibited transaction in connection with your traditional IRA account at any time during the year, the account stops being an IRA as of the first day of that year. Form 1040x 2009 Effect on you or your beneficiary. Form 1040x 2009   If your account stops being an IRA because you or your beneficiary engaged in a prohibited transaction, the account is treated as distributing all its assets to you at their fair market values on the first day of the year. Form 1040x 2009 If the total of those values is more than your basis in the IRA, you will have a taxable gain that is includible in your income. Form 1040x 2009 For information on figuring your gain and reporting it in income, see Are Distributions Taxable , earlier. Form 1040x 2009 The distribution may be subject to additional taxes or penalties. Form 1040x 2009 Taxes on prohibited transactions. Form 1040x 2009   If someone other than the owner or beneficiary of a traditional IRA engages in a prohibited transaction, that person may be liable for certain taxes. Form 1040x 2009 In general, there is a 15% tax on the amount of the prohibited transaction and a 100% additional tax if the transaction is not corrected. Form 1040x 2009 More information. Form 1040x 2009   For more information on prohibited transactions, see What Acts Result in Penalties or Additional Taxes? in chapter 1 of Publication 590. Form 1040x 2009 Investment in Collectibles If your traditional IRA invests in collectibles, the amount invested is considered distributed to you in the year invested. Form 1040x 2009 You may have to pay the 10% additional tax on early distributions, discussed later. Form 1040x 2009 Collectibles. Form 1040x 2009   These include: Artworks, Rugs, Antiques, Metals, Gems, Stamps, Coins, Alcoholic beverages, and Certain other tangible personal property. Form 1040x 2009 Exception. Form 1040x 2009    Your IRA can invest in one, one-half, one-quarter, or one-tenth ounce U. Form 1040x 2009 S. Form 1040x 2009 gold coins, or one-ounce silver coins minted by the Treasury Department. Form 1040x 2009 It can also invest in certain platinum coins and certain gold, silver, palladium, and platinum bullion. Form 1040x 2009 Excess Contributions Generally, an excess contribution is the amount contributed to your traditional IRA(s) for the year that is more than the smaller of: The maximum deductible amount for the year. Form 1040x 2009 For 2013, this is $5,500 ($6,500 if you are 50 or older), or Your taxable compensation for the year. Form 1040x 2009 Tax on excess contributions. Form 1040x 2009   In general, if the excess contributions for a year are not withdrawn by the date your return for the year is due (including extensions), you are subject to a 6% tax. Form 1040x 2009 You must pay the 6% tax each year on excess amounts that remain in your traditional IRA at the end of your tax year. Form 1040x 2009 The tax cannot be more than 6% of the combined value of all your IRAs as of the end of your tax year. Form 1040x 2009 Excess contributions withdrawn by due date of return. Form 1040x 2009   You will not have to pay the 6% tax if you withdraw an excess contribution made during a tax year and you also withdraw interest or other income earned on the excess contribution. Form 1040x 2009 You must complete your withdrawal by the date your tax return for that year is due, including extensions. Form 1040x 2009 How to treat withdrawn contributions. Form 1040x 2009   Do not include in your gross income an excess contribution that you withdraw from your traditional IRA before your tax return is due if both the following conditions are met. Form 1040x 2009 No deduction was allowed for the excess contribution. Form 1040x 2009 You withdraw the interest or other income earned on the excess contribution. Form 1040x 2009 You can take into account any loss on the contribution while it was in the IRA when calculating the amount that must be withdrawn. Form 1040x 2009 If there was a loss, the net income you must withdraw may be a negative amount. Form 1040x 2009 How to treat withdrawn interest or other income. Form 1040x 2009   You must include in your gross income the interest or other income that was earned on the excess contribution. Form 1040x 2009 Report it on your return for the year in which the excess contribution was made. Form 1040x 2009 Your withdrawal of interest or other income may be subject to an additional 10% tax on early distributions, discus
Español

The Form 1040x 2009

Form 1040x 2009 Publication 584-B - Additional Material Table of Contents This image is too large to be displayed in the current screen. Form 1040x 2009 Please click the link to view the image. Form 1040x 2009 Office Furniture and Fixtures This image is too large to be displayed in the current screen. Form 1040x 2009 Please click the link to view the image. Form 1040x 2009 Information Systems This image is too large to be displayed in the current screen. Form 1040x 2009 Please click the link to view the image. Form 1040x 2009 Motor Vehicles This image is too large to be displayed in the current screen. Form 1040x 2009 Please click the link to view the image. Form 1040x 2009 Office Supplies This image is too large to be displayed in the current screen. Form 1040x 2009 Please click the link to view the image. Form 1040x 2009 Building, Components, and Land This image is too large to be displayed in the current screen. Form 1040x 2009 Please click the link to view the image. Form 1040x 2009 Equipment Tax Publications for Individual TaxpayersSee How To Get Tax Help for a variety of ways to get publications, including by computer, phone, and mail. Form 1040x 2009 General Guides 1 Your Rights as a Taxpayer 17 Your Federal Income Tax For Individuals 334 Tax Guide for Small Business (For Individuals Who Use Schedule C or C-EZ) 509 Tax Calendars for 2012 910 IRS Guide to Free Tax Services Specialized Publications 3 Armed Forces’ Tax Guide 54 Tax Guide for U. Form 1040x 2009 S. Form 1040x 2009 Citizens and Resident Aliens Abroad 225 Farmer’s Tax Guide 463 Travel, Entertainment, Gift, and Car Expenses 501 Exemptions, Standard Deduction, and Filing Information 502 Medical and Dental Expenses (Including the Health Coverage Tax Credit) 503 Child and Dependent Care Expenses 504 Divorced or Separated Individuals 505 Tax Withholding and Estimated Tax 514 Foreign Tax Credit for Individuals 516 U. Form 1040x 2009 S. Form 1040x 2009 Government Civilian Employees Stationed Abroad 517 Social Security and Other Information for Members of the Clergy and Religious Workers 519 U. Form 1040x 2009 S. Form 1040x 2009 Tax Guide for Aliens 521 Moving Expenses 523 Selling Your Home 524 Credit for the Elderly or the Disabled 525 Taxable and Nontaxable Income 526 Charitable Contributions 527 Residential Rental Property (Including Rental of Vacation Homes) 529 Miscellaneous Deductions 530 Tax Information for Homeowners 531 Reporting Tip Income 535 Business Expenses 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 537 Installment Sales 541 Partnerships 544 Sales and Other Dispositions of Assets 547 Casualties, Disasters, and Thefts 550 Investment Income and Expenses (Including Capital Gains and Losses) 551 Basis of Assets 554 Tax Guide for Seniors 555 Community Property 556 Examination of Returns, Appeal Rights, and Claims for Refund 559 Survivors, Executors, and Administrators 561 Determining the Value of Donated Property 570 Tax Guide for Individuals With Income From U. Form 1040x 2009 S. Form 1040x 2009 Possessions 571 Tax-Sheltered Annuity Plans (403(b) Plans) For Employees of Public Schools and Certain Tax-Exempt Organizations 575 Pension and Annuity Income 584 Casualty, Disaster, and Theft Loss Workbook (Personal-Use Property) 587 Business Use of Your Home (Including Use by Daycare Providers) 590 Individual Retirement Arrangements (IRAs) 594 The IRS Collection Process 596 Earned Income Credit (EIC) 721 Tax Guide to U. Form 1040x 2009 S. Form 1040x 2009 Civil Service Retirement Benefits 901 U. Form 1040x 2009 S. Form 1040x 2009 Tax Treaties 907 Tax Highlights for Persons with Disabilities 908 Bankruptcy Tax Guide 915 Social Security and Equivalent Railroad Retirement Benefits 925 Passive Activity and At-Risk Rules 926 Household Employer’s Tax Guide For Wages Paid in 2012 929 Tax Rules for Children and Dependents 936 Home Mortgage Interest Deduction 946 How To Depreciate Property 947 Practice Before the IRS and Power of Attorney 950 Introduction to Estate and Gift Taxes 969 Health Savings Accounts and Other Tax-Favored Health Plans 970 Tax Benefits for Education 971 Innocent Spouse Relief 972 Child Tax Credit 1542 Per Diem Rates (For Travel Within the Continental United States) 1544 Reporting Cash Payments of Over $10,000 (Received in a Trade or Business) 1546 Taxpayer Advocate Service – Your Voice at the IRS Spanish Language Publications 1SP Derechos del Contribuyente 17(SP) El Impuesto Federal sobre los Ingresos Para Personas Fisicas 547(SP) Hechos Fortuitos Desastres y Robos 584(SP) Registro de Pérdidas por Hechos Fortuitos (Imprevistos), Desastres y Robos (Propiedad de Uso Personal) 594SP El Proceso de Cobro del IRS 596SP Crédito por Ingreso del Trabajo 850(EN/SP) English-Spanish Glossary of Words and Phrases Used in Publications Issued by the Internal Revenue Service 1544 (SP) Informe de Pagos en Efectivo en Exceso de $10,000 (Recibidos en una Ocupación o Negocio) Commonly Used Tax FormsSee How To Get Tax Help for a variety of ways to get forms, including by computer, phone, and mail. Form 1040x 2009 Form Number and Title 1040 U. Form 1040x 2009 S. Form 1040x 2009 Individual Income Tax Return Sch A Itemized Deductions Sch B Interest and Ordinary Dividends Sch C Profit or Loss From Business Sch C-EZ Net Profit From Business Sch D Capital Gains and Losses Sch E Supplemental Income and Loss Sch EIC Earned Income Credit Sch F Profit or Loss From Farming Sch H Household Employment Taxes Sch J Income Averaging for Farmers and Fishermen Sch R Credit for the Elderly or the Disabled Sch SE Self-Employment Tax 1040A U. Form 1040x 2009 S. Form 1040x 2009 Individual Income Tax Return Sch B Interest and Ordinary Dividends 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040-ES Estimated Tax for Individuals 1040X Amended U. Form 1040x 2009 S. Form 1040x 2009 Individual Income Tax Return 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 2210 Underpayment of Estimated Tax by Individuals, Estates, and Trusts 2441 Child and Dependent Care Expenses 2848 Power of Attorney and Declaration of Representative 2848(SP) Poder Legal y Declaración del Representante 3903 Moving Expenses 4562 Depreciation and Amortization 4868 Application for Automatic Extension of Time To File U. Form 1040x 2009 S. Form 1040x 2009 Individual Income Tax Return 4868(SP) Solicitud de Prórroga Automática para Presentar la Declaración del Impuesto sobre el Ingreso Personal de los Estados Unidos 4952 Investment Interest Expense Deduction 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 6251 Alternative Minimum Tax—Individuals 8283 Noncash Charitable Contributions 8582 Passive Activity Loss Limitations 8606 Nondeductible IRAs 8812 Additional Child Tax Credit 8822 Change of Address 8829 Expenses for Business Use of Your Home 8863 Education Credits (American Opportunity and Lifetime Learning Credits) 8949 Sales and Other Dispositions of Capital Assets 9465 Installment Agreement Request 9465(SP) Solicitud para un Plan de Pagos a Plazos         Prev  Up  Next   Home   More Online Publications