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Free 2011 Tax Filing

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Free 2011 Tax Filing

Free 2011 tax filing Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Free 2011 tax filing Tax questions. Free 2011 tax filing Useful Items - You may want to see: What's New SE tax rate. Free 2011 tax filing  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. Free 2011 tax filing 4%. Free 2011 tax filing The Medicare (HI) portion of the SE tax remains 2. Free 2011 tax filing 9%. Free 2011 tax filing As a result, the SE tax rate returns to 15. Free 2011 tax filing 3%. Free 2011 tax filing For more information, see the Instructions for Schedule SE (Form 1040). Free 2011 tax filing Earnings subject to social security. Free 2011 tax filing  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. Free 2011 tax filing For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. Free 2011 tax filing Additional Medicare Tax. Free 2011 tax filing  Beginning in 2013, a 0. Free 2011 tax filing 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Free 2011 tax filing For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Free 2011 tax filing Modified AGI limit for traditional IRA contributions increased. Free 2011 tax filing  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. Free 2011 tax filing If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. Free 2011 tax filing Modified AGI limit for Roth IRA contributions increased. Free 2011 tax filing  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. Free 2011 tax filing Earned income credit (EIC). Free 2011 tax filing  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. Free 2011 tax filing You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. Free 2011 tax filing Reminders Future developments. Free 2011 tax filing . Free 2011 tax filing   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. Free 2011 tax filing irs. Free 2011 tax filing gov/pub517. Free 2011 tax filing Photographs of missing children. Free 2011 tax filing  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Free 2011 tax filing Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free 2011 tax filing You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free 2011 tax filing Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. Free 2011 tax filing Social security and Medicare taxes are collected under one of two systems. Free 2011 tax filing Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. Free 2011 tax filing Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. Free 2011 tax filing No earnings are subject to both systems. Free 2011 tax filing Table 1. Free 2011 tax filing Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. Free 2011 tax filing Do not rely on this table alone. Free 2011 tax filing Also read the discussion for the class in the following pages. Free 2011 tax filing Class Covered under FICA? Covered under SECA? Minister NO. Free 2011 tax filing Your ministerial earnings are exempt. Free 2011 tax filing YES, if you do not have an approved exemption from the IRS. Free 2011 tax filing   NO, if you have an approved exemption. Free 2011 tax filing Member of a religious order who has not taken a vow of poverty NO. Free 2011 tax filing Your ministerial earnings are exempt. Free 2011 tax filing YES, if you do not have an approved exemption from the IRS. Free 2011 tax filing   NO, if you have an approved exemption. Free 2011 tax filing Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. Free 2011 tax filing   NO, if neither of the above applies. Free 2011 tax filing NO. Free 2011 tax filing Your ministerial earnings are exempt. Free 2011 tax filing Christian Science practitioner or reader NO. Free 2011 tax filing Your ministerial earnings are exempt. Free 2011 tax filing YES, if you do not have an approved exemption from the IRS. Free 2011 tax filing   NO, if you have an approved exemption. Free 2011 tax filing Religious worker (church employee) YES, if your employer did not elect to exclude you. Free 2011 tax filing    NO, if your employer elected to exclude you. Free 2011 tax filing YES, if your employer elected to exclude you from FICA. Free 2011 tax filing   NO, if you are covered under FICA. Free 2011 tax filing Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. Free 2011 tax filing    NO, if you have an approved exemption. Free 2011 tax filing YES, if you are self-employed and do not have an approved exemption from the IRS. Free 2011 tax filing   NO, if you have an approved exemption. Free 2011 tax filing * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. Free 2011 tax filing In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. Free 2011 tax filing 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. Free 2011 tax filing Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. Free 2011 tax filing Medicare wages and self-employment income are combined to determine if income exceeds the threshold. Free 2011 tax filing A self-employment loss is not considered for purposes of this tax. Free 2011 tax filing RRTA compensation is separately compared to the threshold. Free 2011 tax filing There is no employer match for Additional Medicare Tax. Free 2011 tax filing For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. Free 2011 tax filing This publication contains information for the following classes of taxpayers. Free 2011 tax filing Ministers. Free 2011 tax filing Members of a religious order. Free 2011 tax filing Christian Science practitioners and readers. Free 2011 tax filing Religious workers (church employees). Free 2011 tax filing Members of a recognized religious sect. Free 2011 tax filing Note. Free 2011 tax filing Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. Free 2011 tax filing This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. Free 2011 tax filing Which earnings are taxed under FICA and which under SECA. Free 2011 tax filing See Table 1 above. Free 2011 tax filing How a member of the clergy can apply for an exemption from self-employment tax. Free 2011 tax filing How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. Free 2011 tax filing How a member of the clergy or religious worker figures net earnings from self-employment. Free 2011 tax filing This publication also covers certain income tax rules of interest to ministers and members of a religious order. Free 2011 tax filing A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. Free 2011 tax filing In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. Free 2011 tax filing You will find these worksheets right after the Comprehensive Example . Free 2011 tax filing Note. Free 2011 tax filing In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. Free 2011 tax filing Comments and suggestions. Free 2011 tax filing   We welcome your comments about this publication and your suggestions for future editions. Free 2011 tax filing   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free 2011 tax filing NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free 2011 tax filing Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free 2011 tax filing   You can send your comments from www. Free 2011 tax filing irs. Free 2011 tax filing gov/formspubs/. Free 2011 tax filing Click on “More Information” and then on “Give us feedback”. Free 2011 tax filing   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free 2011 tax filing Ordering forms and publications. Free 2011 tax filing   Visit www. Free 2011 tax filing irs. Free 2011 tax filing gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free 2011 tax filing Internal Revenue Service 1201 N. Free 2011 tax filing Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free 2011 tax filing   If you have a tax question, check the information available on IRS. Free 2011 tax filing gov or call 1-800-829-1040. Free 2011 tax filing We cannot answer tax questions sent to either of the above addresses. Free 2011 tax filing Useful Items - You may want to see: Publication 54 Tax Guide for U. Free 2011 tax filing S. Free 2011 tax filing Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. Free 2011 tax filing S. Free 2011 tax filing Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. Free 2011 tax filing   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. Free 2011 tax filing Prev  Up  Next   Home   More Online Publications
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Understanding your CP13M Notice

We made changes to your return involving the Making Work Pay credit or the Government Retiree Credit. You're not due a refund nor do you owe an additional amount because of our changes. Your account balance is zero.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully — it will explain how the Making Work Pay credit or the Government Retiree Credit relate to the changes we made.
  • Review the notice and compare our changes to the information on your tax return.
  • Correct the copy of your tax return that you kept for your records.
  • You don't need to do anything if you agree with the notice.
  • If you disagree with the notice, please contact us at the toll-free number listed on its top right corner (within 60 days of its date).

You may want to...


Answers to Common Questions

What is the Making Work Pay credit?
It is a refundable tax credit that can go up to $400 for individuals and $800 for married taxpayers.

What is the Government Retiree Credit?
It is a refundable tax credit that can go up to $250 for individuals and $500 for married taxpayers.

What should I do if I disagree with the changes you made?
Contact us at the toll free number listed on the top right corner of your notice if you disagree with the changes we made.

What should I do if I need to make another correction to my tax return?
You'll need to file an amended return to make a correction.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Perform a quick check on the amount you have withheld to make sure you won't owe money next year. You can use this IRS withholding calculator.

Page Last Reviewed or Updated: 20-Feb-2014

The Free 2011 Tax Filing

Free 2011 tax filing 9. Free 2011 tax filing   Worksheets Table of Contents When Should I Figure MAC?Checking the Previous Year's Contributions Available Worksheets Chapter 2 introduced you to the term maximum amount contributable (MAC). Free 2011 tax filing Generally, your MAC is the lesser of your: Limit on annual additions (chapter 3), or Limit on elective deferrals (chapter 4). Free 2011 tax filing The worksheets in this chapter can help you figure the cost of incidental life insurance, your includible compensation, your limit on annual additions, your limit on elective deferrals, your limit on catch-up contributions, and your MAC. Free 2011 tax filing After completing the worksheets, you should maintain them with your 403(b) records for that year. Free 2011 tax filing Do not attach them to your tax return. Free 2011 tax filing At the end of the year or the beginning of the next year, you should compare your estimated compensation figures with your actual figures. Free 2011 tax filing If your compensation is the same as, or more than, the projected amounts and the calculations are correct, then you should simply file these worksheets with your other tax records for the year. Free 2011 tax filing If your compensation was lower than your estimated figures, you will need to check the amount contributed during the year to determine if contributions are more than your MAC. Free 2011 tax filing When Should I Figure MAC? At the beginning of each year, you should figure your MAC using a conservative estimate of your compensation. Free 2011 tax filing Should your income change during the year, you should refigure your MAC based on a revised conservative estimate. Free 2011 tax filing By doing this, you will be able to determine if contributions to your 403(b) account should be increased or decreased for the year. Free 2011 tax filing Checking the Previous Year's Contributions At the beginning of the following year, you should refigure your MAC based on your actual earned income. Free 2011 tax filing At the end of the current year or the beginning of the next year, you should check your contributions to be sure you did not exceed your MAC. Free 2011 tax filing This means refiguring your limit based on your actual compensation figures for the year. Free 2011 tax filing This will allow you to determine if the amount contributed is more than the allowable amounts, and possibly avoid additional taxes. Free 2011 tax filing Available Worksheets The following worksheets have been provided to help you figure your MAC. Free 2011 tax filing Worksheet A. Free 2011 tax filing Cost of Incidental Life Insurance. Free 2011 tax filing Worksheet B. Free 2011 tax filing Includible Compensation for Your Most Recent Year of Service Worksheet C. Free 2011 tax filing Limit on Catch-Up Contributions. Free 2011 tax filing ??? Worksheet 1. Free 2011 tax filing Maximum Amount Contributable (MAC). Free 2011 tax filing Worksheet A. Free 2011 tax filing Cost of Incidental Life Insurance Note. Free 2011 tax filing Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. Free 2011 tax filing This amount will be used to figure includible compensation for your most recent year of service. Free 2011 tax filing 1. Free 2011 tax filing Enter the value of the contract (amount payable upon your death) 1. Free 2011 tax filing   2. Free 2011 tax filing Enter the cash value in the contract at the end of the year 2. Free 2011 tax filing   3. Free 2011 tax filing Subtract line 2 from line 1. Free 2011 tax filing This is the value of your current life insurance protection 3. Free 2011 tax filing   4. Free 2011 tax filing Enter your age on your birthday nearest the beginning of the policy year 4. Free 2011 tax filing   5. Free 2011 tax filing Enter the 1-year term premium for $1,000 of life insurance based on your age. Free 2011 tax filing (From Figure 3-1) 5. Free 2011 tax filing   6. Free 2011 tax filing Divide line 3 by $1,000 6. Free 2011 tax filing   7. Free 2011 tax filing Multiply line 6 by line 5. Free 2011 tax filing This is the cost of your incidental life insurance 7. Free 2011 tax filing   Worksheet B. Free 2011 tax filing Includible Compensation for Your Most Recent Year of Service1 Note. Free 2011 tax filing Use this worksheet to figure includible compensation for your most recent year of service. Free 2011 tax filing 1. Free 2011 tax filing Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. Free 2011 tax filing   2. Free 2011 tax filing Enter elective deferrals excluded from your gross income for your most recent year of service2 2. Free 2011 tax filing   3. Free 2011 tax filing Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. Free 2011 tax filing   4. Free 2011 tax filing Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government or of a tax-exempt organization) for your most recent year of service 4. Free 2011 tax filing   5. Free 2011 tax filing Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. Free 2011 tax filing   6. Free 2011 tax filing Enter your foreign earned income exclusion for your most recent year of service 6. Free 2011 tax filing   7. Free 2011 tax filing Add lines 1, 2, 3, 4, 5, and 6 7. Free 2011 tax filing   8. Free 2011 tax filing Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. Free 2011 tax filing   9. Free 2011 tax filing Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. Free 2011 tax filing   10. Free 2011 tax filing Add lines 8 and 9 10. Free 2011 tax filing   11. Free 2011 tax filing Subtract line 10 from line 7. Free 2011 tax filing This is your includible compensation for your most recent year of service 11. Free 2011 tax filing   1Use estimated amounts if figuring includible compensation before the end of the year. Free 2011 tax filing  2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. Free 2011 tax filing Worksheet C. Free 2011 tax filing Limit on Catch-Up Contributions Note. Free 2011 tax filing If you will be age 50 or older by the end of the year, use this worksheet to figure your limit on catch-up contributions. Free 2011 tax filing 1. Free 2011 tax filing Maximum catch-up contributions 1. Free 2011 tax filing $5,500 2. Free 2011 tax filing Enter your includible compensation for your most recent year of service 2. Free 2011 tax filing   3. Free 2011 tax filing Enter your elective deferrals 3. Free 2011 tax filing   4. Free 2011 tax filing Subtract line 3 from line 2 4. Free 2011 tax filing   5. Free 2011 tax filing Enter the lesser of line 1 or line 4. Free 2011 tax filing This is your limit on catch-up contributions 5. Free 2011 tax filing   Worksheet 1. Free 2011 tax filing Maximum Amount Contributable (MAC) Note. Free 2011 tax filing Use this worksheet to figure your MAC. Free 2011 tax filing Part I. Free 2011 tax filing Limit on Annual Additions     1. Free 2011 tax filing Enter your includible compensation for your most recent year of service 1. Free 2011 tax filing   2. Free 2011 tax filing Maximum1: For 2013, enter $51,000 For 2014, enter $52,000 2. Free 2011 tax filing   3. Free 2011 tax filing Enter the lesser of line 1 or line 2. Free 2011 tax filing This is your limit on annual additions 3. Free 2011 tax filing     Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. Free 2011 tax filing     Part II. Free 2011 tax filing Limit on Elective Deferrals     4. Free 2011 tax filing Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. Free 2011 tax filing     Note. Free 2011 tax filing If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. Free 2011 tax filing If not, enter zero (-0-) on line 16 and go to line 17. Free 2011 tax filing     5. Free 2011 tax filing Amount per year of service 5. Free 2011 tax filing $ 5,000 6. Free 2011 tax filing Enter your years of service 6. Free 2011 tax filing   7. Free 2011 tax filing Multiply line 5 by line 6 7. Free 2011 tax filing   8. Free 2011 tax filing Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. Free 2011 tax filing   9. Free 2011 tax filing Subtract line 8 from line 7. Free 2011 tax filing If zero or less, enter zero (-0-) 9. Free 2011 tax filing   10. Free 2011 tax filing Maximum increase in limit for long service 10. Free 2011 tax filing $15,000 11. Free 2011 tax filing Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. Free 2011 tax filing   12. Free 2011 tax filing Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. Free 2011 tax filing   13. Free 2011 tax filing Add line 11 and line 12 13. Free 2011 tax filing   14. Free 2011 tax filing Subtract line 13 from line 10 14. Free 2011 tax filing   15. Free 2011 tax filing Maximum additional contributions 15. Free 2011 tax filing $ 3,000 16. Free 2011 tax filing Enter the least of lines 9, 14, or 15. Free 2011 tax filing This is your increase in the limit for long service 16. Free 2011 tax filing   17. Free 2011 tax filing Add lines 4 and 16. Free 2011 tax filing This is your limit on elective deferrals 17. Free 2011 tax filing     Part III. Free 2011 tax filing Maximum Amount Contributable     18. Free 2011 tax filing If you had only nonelective contributions, enter the amount from line 3. Free 2011 tax filing This is your MAC. Free 2011 tax filing    If you had only elective deferrals, enter the lesser of lines 3 or 17. Free 2011 tax filing This is your MAC. Free 2011 tax filing    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. Free 2011 tax filing This is your MAC. Free 2011 tax filing (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. Free 2011 tax filing ) 18. Free 2011 tax filing   1If you participate in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pension plans of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. Free 2011 tax filing You must also combine the contributions made to all 403(b) accounts on your behalf by your employer. Free 2011 tax filing Prev  Up  Next   Home   More Online Publications