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Free E File Federal And State Tax Return

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Free E File Federal And State Tax Return

Free e file federal and state tax return Index Symbols $10,000, cash payments over, Introduction A Assistance (see Tax help) C Cash transactions over $10,000, Introduction F Form, Who Must File Form 8300? 8300, Who Must File Form 8300? Free tax services, How To Get Tax Help H Help (see Tax help) M More information (see Tax help) P Publications (see Tax help) R Reporting cash payments over $10,000, Introduction T Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Free e file federal and state tax return TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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The IRS conducts a PIA on information systems that collect personally identifiable information. Performing Privacy Impact Assessments ensures that:

  • the public is aware of the information we collect about them;
  • any impact these systems have on personal privacy is adequately addressed; and,
  • we collect only enough personal information to administer our programs, and no more.

In addition, PIAs confirm that we use the information for the purpose intended; that the information remains timely and accurate; and that it is protected while we have it and that we hold it only for as long as we need it.

As indicated by "XXXXX" some of these documents are edited, or redacted. We have withheld information that, if released might harm our systems, compromise law enforcement efforts or, jeopardize competitive business interests.

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Full Title

Acronym

 
A
Accounts Management Service AMS

Alaska Permanent Fund Dividend

AKPFD
Appeals Centralized Database System ACDS
Appeals Customer Service ACuServ
Appeals Customer Satisfaction Survey ACSS
Audit Information Management System Reference AIMS-R
Audit Information Management System Related Reports AIMS-RR
Automated Collection System ACS

Automated Computational Tool

ACT

AIMS Computer Information System

A-CIS

Automated Electronic Fingerprinting

AEF
Automated Freedom of Information Act AFOIA

Automated Insolvency System

AIS

Automated Lien System

ALS-Entity

Automated Manual Assessments AMA
Automated Non Master File ANMF
Automated Offer In Compromise

AOIC

Automated Quarterly Excise Tax Listing, Milestone 4B AQETL
Automated Substitute for Returns (ASFR) System ASFR

Automated Substitute for Return A6020(b)

A6020-B
Automated Trust Fund Recovery Application ATFR
Automated Under Reporter AUR

Automated Under Reporter Inv. Strategy Database

AURISD

B
Bank Discrepancy Application  
Bank Secrecy Act Dun & Bradstreet Project and Automated Internet Research Process BSA-D&B AIRP
Big Data Analytics BDA
Bulkdata Electronic File Transfer System BEFT
Business Master File BMF
Business Master File Document Specific BDOCSPEC
Business Master File Case Creation Nonfiler Indentification Process BMF CCNIP
Business Master File-Individual Master File Notices Milestone 4B BMFIMMFNOT
Business Master File On-Line/Employee Plans Master File On-Line BMFOL/EMFOL
Business Objects Enterprise BOE
C

Certified Transcripts

CERTS

CFO/ARDI Audit Management System  
Chapter Three Withholding CTW
Chief Counsel System Domain CC-1
Combined Annual Wage Reporting CAWR
Compliance Data Environment, Release 3 CDEr3

Compliance Data Warehouse

CDW
Compliance Research Information System CRIS

Compliance Research Initiative Tracking System

CRITS
Contact Analytics CA
Contact Recording for Taxpayer Assistance Centers CR-TAC
Control Data Analysis CDA-PCD
Corporate Data Initiative CDI
Correspondence Examination Automation Support CEAS
Counsel Automated System Environment CASE
Counsel Litigation Support Project CLSP
CASE Management Information System CASE-MIS
CASE Tax Litigation – Counsel Automated Tracking System CASE-TLCATS
Criminal Investigation - 1 General Support System CI–1 GSS
Criminal Investigation – 2 General Support System CI-2 GSS

Criminal Investigation Management Information System, integrated with, Asset Forfeiture Tracking and Retrieval

CIMIS-AFTRAK

Custodial Audit Support Tracking System CASTS
Customer Account Data Engine CADE2
Customer Account Data Engine 2 - Database CADE - 2 DB
Customer Self Service Voice Response Unit CSS-VRU
 
D

Department of Labor Standards Enforcement

DLSE
Dependent Data Base DDb
Dun & Bradstreet Full Service Restaurants Database DB FSRDB
 
E
eAuthentication3 eAuth
e-Services, Release 3.0, Version 1.0  
eBay/PayPal Law Enforcement eRequest System LERS
Elections by Foreign Corporations  
Electronic Disclosure Information Management System
Electronic Faxic Fax
EDIMS
Electronic Faxic Fax e-FAX

Electronic Federal Payment Posting System

EFPPS
Electronic Filing of 94xXML Returns 94xXML

Electronic Filing System

ELF-R
Electronic Filing Automated Report System EARS

Electronic Fraud Detection System

EFDS
Electronic Installment Agreement eIA

Electronic Management System

EMS

Electronic MFTRA

E-MFTRA

Electronic Tax Administration Marketing Database

ETA-MDB
Electronic Tax Administration Research & Analysis System ETARAS
Electronic Tax Law Assistance System ETLA
Embedded Quality Review System EQRS
Embedded Quality Review System – Campus EQRS-C
Embedded Quality Review System Field EQRS-F
Employee Plans Audit Information Management System DPTE
Employee Plans/Exempt Organizations/Government Entities Audit Information Management System Report Processing System EARP

Employee Plans Master File

EPMF

Employee Protection System EPS
Enforcement Revenue Information System ERIS
Employee Plans/Exempt Organizations Determination System EDS
Enterprise Forensics & eDiscovery EnCase
Enterprise Informatica Platform EIP
e-Postcard Public Disclosure Application  
e-Trak Civil Rights Division e-Track CRD

e-Trak Communications and Correspondence System Module

e-Trak C&C
e-Trak Non-Resident Filing e-Trak NRF
e-Trak Veterans Employment Tracking System e-Trak VETS
e-Trak Voluntary Disclosure Program e-Trak VDP
e-Trak Whistleblower Office e-Trak WO

Error Resolution System

ERS
Estate/Inheritance and Gift Non-Filer and Underreporter EGNFUR
Examination Desktop Support System EDSS
Examination Operational Automation Database EOAD

Examination Returns Control System

ERCS

Excise Files Information Retrieval System ExFIRS
Exempt Organization Entity EOE
Exempt Organizations Extracts EXEMPTORG

Excise Files Information Retrieval System

ExFIRS

Exempt Orgs & Govt Entities Audit System DEXP
 
F
Facebook: IRS Recruitment Page  
Facilitated Self-Assistance Research Project FSRP
Federal Student Aid – Datashare FSA-D

Federal Tax Deposit

FTD
Federal Payment Levy Program FPLP
Federal/State Fed/State
Federal Unemployment Tax Act FUTA

Filing Information Returns Electronically

FIRE

Financial Management Information System FMIS
Foreign Account Tax Compliance Act – Foreign Finance Institution Registration FATCA–FFIR
Fraud Inventory Management System FIMS
Fresh Start – Failure to Pay Penalty Relief, FTP Penalty Relief FTP
 
G

Generalized Mainline Framework

GMF
Generalized Unpostable Framework GUF
Global High Wealth Industry Workload Services Database GHW
Grant Solutions GS
 
H
Headquarters Employee Plans Inventory Control HQEP

Health Coverage Tax Credit

HCTC

HQEO System HQEO
 
I
Individual Master File IMF
Individual Taxpayer Burden Surveys ITBS
Individual Taxpayer Identification Number Real-Time System ITIN-RTS
Informant Claims Examination ICE
Information Reporting and Document Matching IRDM
Information Return Master File IRMF
Information Returns Processing IRP
Information Returns Processing Paper Documents IRPPD
Integrated Collection System ICS

Integrated Data Retrieval System

IDRS

Integrated Financial System IFS
Integrated Production Model IPM

Integrated Submission and Remittance Processing System

ISRP

Intelligent Business Solutions Advanced Research Lab (IBS ARL)

IBS-ARL

International Passport Program Office

IPOP

International National Standard Application

INTL-NSA
Inventory Delivery System IDS

Investigative Scanning & Document Management

ISDM

IRS.gov Public Website

 
IRS2Go IRS2Go

Issue Based Management Information System

IBMIS

Issue Management System Integration IMSI
 
J  
Joint Operations Center National Data Center JOC-NDC
 
K
 
L
Letter & Information Network User-fee System LINUS
Link & Learn Taxes Automated Certification Tracking  
LMSB Decision Support & Data Capture System LMSB DCS
Large and Midsize Business 1446–6 International Database LMSB 1446-6
LMSB Workload Identification System LWIS
Low Income Taxpayer Clinic LITC
 
M
Mail Labels and Media Support MLMS
Making Work Pay MPW

Management Information System Data Warehouse

MISDW

Microfilm Replacement System MRS
Minister Waivers Min Waiv
Modernized e-File MeF
Modernized e-File Application Excise Tax for e-File MeF-ETEC
Modernized Enterprise Data Reporting MEDR
Modernized Internet Employer Identification Number Mod IEIN
Modified EP/EO Determination System MEDS
 
N
National Account Profile NAP

National Research Program

NRP

Nationwide Tax Forums Customer Satisfaction Surveys Database NTF-CSSD
Nationwide Tax Forum Online Feedback Form NTFO
Notice Conversion NC
Notice Delivery System NDS
Notice Prints Processing (NPP) CY 2012, Release/Milestone 4B NPP
Notice Review Processing System NRPS
 
O
Office of Tax Shelter Analysis Database OTSA

Offshore Credit Card Program

OCCP

On-Line Notice Review OLNR
Online Payment Agreement OPA
 
P
Payer Master File PMF
Payment Tracer PT
Photocopy Refunds Program PHOREF
Political Action Committee/Political Organization Filing and Disclosure PAC527/POFD
Public Information Officers Database PioNeer
 

Q

 

Qualifying Therapeutic Discovery Grant/Credit Program Project

QTDG/CPP
 
R
Recruitment Tracking System R-TRAK
Remittance Processing System RPS

Remittance Processing System - Pre-Mainline

RPS-PM
Remittance Strategy for Paper Check Conversion RS-PCC
Remittance Transaction Research RTR

Report Generation Software

RGS
Reporting Compliance Case Management System RCCMS
Return Preparer Database RPD
Return Review Program RRP
Return Review Program – Transition State RRP
Returns Inventory and Classification System-Compliance Decision Analytics RICS-CDA
Returns Inventory & Classification System RICS

Risk Based Scoring System Version 2.0

RBSS
 
S

Selection and Workload Classification Component

SWC-C1

Service Center Recognition Image Processing System

SCRIPS
Short Term Transcript ST-TRA
SPEC Total Relationship Management SPECTRM
Specialist Referral System SRS-2

SS-8 Integrated Case Processing System

SS8ICP
Standard IDRS Access Tier II SIA
Standard Corporate Files On-Line (CFOL) Access Protocol SCAP
State Income Tax Levy Program SITLP
Statistics of Income Distributed Processing System SOI-DPS
System Advocacy Management System, Release II SAMS-II
 
T
Tax Exempt/Exempt Government Entities Rulings and Agreements Control TRAC
Tax Forms & Pubs Oracle Program Tracking System TFPOPTS
Tax Return Database TRDB
Taxpayer Advocate Service Customer Survey  
Taxpayer Advocate Service Integrated System TASIS
Taxpayer Advocate Service Management Information System TAMIS
Tax Professional Preparer Tax Identification Number System PTIN-TPPS
Third Party Contact TPC
Title 31 Non-Banking Financial Institution Database  
 
U
U.S. Residency Certification US-CERT
 
V
 
W

Web-Based Employee Technical Time System

WebETS
Web Currency & Banking Retrieval System WebCBRS
Where's My Refund WMR
Withholding Compliance System   WHCS
   
Y  

YK1 Readiness

 

YK1

For questions regarding disclosure procedures or to request IRS records and documents, you may contact:

IRS Headquarters Disclosure Office
OS:P:GLD:D
1111 Constitution Avenue, N.W .
Washington, DC 20224

For questions regarding the Privacy Impact Assessment process at the IRS:

Director, Office of Privacy
Internal Revenue Service
Room 7050 OS:P:PIP
1111 Constitution Ave. NW
Washington, DC 20224

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Page Last Reviewed or Updated: 24-Mar-2014

The Free E File Federal And State Tax Return

Free e file federal and state tax return Publication 590 - Introductory Material Table of Contents What's New for 2013 What's New for 2014 Reminders IntroductionOrdering forms and publications. Free e file federal and state tax return Tax questions. Free e file federal and state tax return Useful Items - You may want to see: Note. Free e file federal and state tax return After 2013, Publication 590 will be split into two separate publications as follows. Free e file federal and state tax return Publication 590-A, will focus on contributions to traditional IRAs as well as Roth IRAs. Free e file federal and state tax return This publication will include the rules for rollover and conversion contributions. Free e file federal and state tax return Publication 590-B, will focus on distributions from traditional IRAs as well as Roth IRAs. Free e file federal and state tax return This publication will include the rules for required minimum distributions and IRA beneficiaries. Free e file federal and state tax return What's New for 2013 Traditional IRA contribution and deduction limit. Free e file federal and state tax return  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. Free e file federal and state tax return 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. Free e file federal and state tax return For more information, see How Much Can Be Contributed? in chapter 1. Free e file federal and state tax return Roth IRA contribution limit. Free e file federal and state tax return  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. Free e file federal and state tax return 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. Free e file federal and state tax return However, if your modified adjusted gross income (AGI) is above a certain amount, your contribution limit may be reduced. Free e file federal and state tax return For more information, see How Much Can Be Contributed? under Can You Contribute to a Roth IRA? in chapter 2. Free e file federal and state tax return Modified AGI limit for traditional IRA contributions increased. Free e file federal and state tax return  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. Free e file federal and state tax return 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. Free e file federal and state tax return If your modified AGI is $188,000 or more, you cannot take a deduction for contributions to a traditional IRA. Free e file federal and state tax return See How Much Can You Deduct? in chapter 1. Free e file federal and state tax return Modified AGI limit for Roth IRA contributions increased. Free e file federal and state tax return  For 2013, your Roth IRA contribution limit is reduced (phased out) in the following situations. Free e file federal and state tax return Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $178,000. Free e file federal and state tax return You cannot make a Roth IRA contribution if your modified AGI is $188,000 or more. Free e file federal and state tax return 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. Free e file federal and state tax return You cannot make a Roth IRA contribution if your modified AGI is $127,000 or more. Free e file federal and state tax return 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-. Free e file federal and state tax return You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Free e file federal and state tax return See Can You Contribute to a Roth IRA? in chapter 2. Free e file federal and state tax return Net Investment Income Tax. Free e file federal and state tax return  For purposes of the Net Investment Income Tax (NIIT), net investment income does not include distributions from a qualified retirement plan (for example, 401(a), 403(a), 403(b), 457(b) plans, and IRAs). Free e file federal and state tax return However, these distributions are taken into account when determining the modified adjusted gross income threshold. Free e file federal and state tax return Distributions from a nonqualified retirement plan are included in net investment income. Free e file federal and state tax return See Form 8960, Net Investment Income Tax—Individuals, Estates, and Trusts, and its instructions for more information. Free e file federal and state tax return Kay Bailey Hutchison Spousal IRA. Free e file federal and state tax return . Free e file federal and state tax return  In 2013, spousal IRAs were renamed to Kay Bailey Hutchison Spousal IRAs. Free e file federal and state tax return There are no changes to the rules regarding these IRAs. Free e file federal and state tax return See Kay Bailey Hutchison Spousal IRA Limit in chapter 1 for more information. Free e file federal and state tax return What's New for 2014 Modified AGI limit for traditional IRA contributions increased. Free e file federal and state tax return  For 2014, if you are 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 $96,000 but less than $116,000 for a married couple filing a joint return or a qualifying widow(er), More than $60,000 but less than $70,000 for a single individual or head of household, or Less than $10,000 for a married individual filing a separate return. Free e file federal and state tax return If you either live with your spouse or file a joint return, and your spouse is covered by a retirement plan at work, but you are not, your deduction is phased out if your modified AGI is more than $181,000 but less than $191,000. Free e file federal and state tax return If your modified AGI is $191,000 or more, you cannot take a deduction for contributions to a traditional IRA. Free e file federal and state tax return Modified AGI limit for Roth IRA contributions increased. Free e file federal and state tax return  For 2014, your Roth IRA contribution limit is reduced (phased out) in the following situations. Free e file federal and state tax return Your filing status is married filing jointly or qualifying widow(er) and your modified AGI is at least $181,000. Free e file federal and state tax return You cannot make a Roth IRA contribution if your modified AGI is $191,000 or more. Free e file federal and state tax return Your filing status is single, head of household, or married filing separately and you did not live with your spouse at any time in 2014 and your modified AGI is at least $114,000. Free e file federal and state tax return You cannot make a Roth IRA contribution if your modified AGI is $129,000 or more. Free e file federal and state tax return 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-. Free e file federal and state tax return You cannot make a Roth IRA contribution if your modified AGI is $10,000 or more. Free e file federal and state tax return Reminders Future developments. Free e file federal and state tax return  For the latest information about developments related to Publication 590, such as legislation enacted after it was published, go to www. Free e file federal and state tax return irs. Free e file federal and state tax return gov/pub590. Free e file federal and state tax return Simplified employee pension (SEP). Free e file federal and state tax return  SEP IRAs are not covered in this publication. Free e file federal and state tax return They are covered in Publication 560, Retirement Plans for Small Business. Free e file federal and state tax return Deemed IRAs. Free e file federal and state tax return  A qualified employer plan (retirement plan) can maintain a separate account or annuity under the plan (a deemed IRA) to receive voluntary employee contributions. Free e file federal and state tax return If the separate account or annuity otherwise meets the requirements of an IRA, it will be subject only to IRA rules. Free e file federal and state tax return An employee's account can be treated as a traditional IRA or a Roth IRA. Free e file federal and state tax return For this purpose, a “qualified employer plan” includes: A qualified pension, profit-sharing, or stock bonus plan (section 401(a) plan), A qualified employee annuity plan (section 403(a) plan), A tax-sheltered annuity plan (section 403(b) plan), and A deferred compensation plan (section 457 plan) maintained by a state, a political subdivision of a state, or an agency or instrumentality of a state or political subdivision of a state. Free e file federal and state tax return Contributions to both traditional and Roth IRAs. Free e file federal and state tax return  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 chapter 2. Free e file federal and state tax return Statement of required minimum distribution (RMD). Free e file federal and state tax return  If an RMD is required from your IRA, the trustee, custodian, or issuer that held the IRA at the end of the preceding year must either report the amount of the RMD to you, or offer to calculate it for you. Free e file federal and state tax return The report or offer must include the date by which the amount must be distributed. Free e file federal and state tax return The report is due January 31 of the year in which the minimum distribution is required. Free e file federal and state tax return It can be provided with the year-end fair market value statement that you normally get each year. Free e file federal and state tax return No report is required for section 403(b) contracts (generally tax-sheltered annuities) or for IRAs of owners who have died. Free e file federal and state tax return IRA interest. Free e file federal and state tax return  Although interest earned from your IRA is generally not taxed in the year earned, it is not tax-exempt interest. Free e file federal and state tax return Tax on your traditional IRA is generally deferred until you take a distribution. Free e file federal and state tax return Do not report this interest on your return as tax-exempt interest. Free e file federal and state tax return For more information on tax-exempt interest, see the instructions for your tax return. Free e file federal and state tax return Photographs of missing children. Free e file federal and state tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free e file federal and state tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free e file federal and state tax return 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 e file federal and state tax return Introduction This publication discusses individual retirement arrangements (IRAs). Free e file federal and state tax return An IRA is a personal savings plan that gives you tax advantages for setting aside money for retirement. Free e file federal and state tax return What are some tax advantages of an IRA?   Two tax advantages of an IRA are that: Contributions you make to an IRA may be fully or partially deductible, depending on which type of IRA you have and on your circumstances, and Generally, amounts in your IRA (including earnings and gains) are not taxed until distributed. Free e file federal and state tax return In some cases, amounts are not taxed at all if distributed according to the rules. Free e file federal and state tax return What's in this publication?   This publication discusses traditional, Roth, and SIMPLE IRAs. Free e file federal and state tax return It explains the rules for: Setting up an IRA, Contributing to an IRA, Transferring money or property to and from an IRA, Handling an inherited IRA, Receiving distributions (making withdrawals) from an IRA, and Taking a credit for contributions to an IRA. Free e file federal and state tax return   It also explains the penalties and additional taxes that apply when the rules are not followed. Free e file federal and state tax return To assist you in complying with the tax rules for IRAs, this publication contains worksheets, sample forms, and tables, which can be found throughout the publication and in the appendices at the back of the publication. Free e file federal and state tax return How to use this publication. Free e file federal and state tax return   The rules that you must follow depend on which type of IRA you have. Free e file federal and state tax return Use Table I-1 to help you determine which parts of this publication to read. Free e file federal and state tax return Also use Table I-1 if you were referred to this publication from instructions to a form. Free e file federal and state tax return Comments and suggestions. Free e file federal and state tax return   We welcome your comments about this publication and your suggestions for future editions. Free e file federal and state tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free e file federal and state tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free e file federal and state tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free e file federal and state tax return   You can send your comments from www. Free e file federal and state tax return irs. Free e file federal and state tax return gov/formspubs/. Free e file federal and state tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. Free e file federal and state tax return   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 e file federal and state tax return Ordering forms and publications. Free e file federal and state tax return   Visit www. Free e file federal and state tax return irs. Free e file federal and state tax return 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 e file federal and state tax return Internal Revenue Service 1201 N. Free e file federal and state tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free e file federal and state tax return   If you have a tax question, check the information available on IRS. Free e file federal and state tax return gov or call 1-800-829-1040. Free e file federal and state tax return We cannot answer tax questions sent to either of the above addresses. Free e file federal and state tax return Useful Items - You may want to see: Publications 560 Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) 571 Tax-Sheltered Annuity Plans (403(b) Plans) 575 Pension and Annuity Income 939 General Rule for Pensions and Annuities Forms (and instructions) W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Free e file federal and state tax return 5304-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–Not for Use With a Designated Financial Institution 5305-S SIMPLE Individual Retirement Trust Account 5305-SA SIMPLE Individual Retirement Custodial Account 5305-SIMPLE Savings Incentive Match Plan for Employees of Small Employers (SIMPLE)–for Use With a Designated Financial Institution 5329 Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts 5498 IRA Contribution Information 8606 Nondeductible IRAs 8815 Exclusion of Interest From Series EE and I U. Free e file federal and state tax return S. Free e file federal and state tax return Savings Bonds Issued After 1989 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions See chapter 5 for information about getting these publications and forms. Free e file federal and state tax return Table I-1. Free e file federal and state tax return Using This Publication IF you need information on . Free e file federal and state tax return . Free e file federal and state tax return . Free e file federal and state tax return THEN see . Free e file federal and state tax return . Free e file federal and state tax return . Free e file federal and state tax return traditional IRAs chapter 1. Free e file federal and state tax return Roth IRAs chapter 2, and parts of  chapter 1. Free e file federal and state tax return SIMPLE IRAs chapter 3. Free e file federal and state tax return the credit for qualified retirement savings contributions (the saver's credit) chapter 4. Free e file federal and state tax return how to keep a record of your contributions to, and distributions from, your traditional IRA(s) appendix A. Free e file federal and state tax return SEP IRAs and 401(k) plans Publication 560. Free e file federal and state tax return Coverdell education savings accounts (formerly called education IRAs) Publication 970. Free e file federal and state tax return IF for 2013, you received social security benefits, had taxable compensation, contributed to a traditional IRA, and you or your spouse was covered by an employer retirement plan, and you want to. Free e file federal and state tax return . Free e file federal and state tax return . Free e file federal and state tax return THEN see . Free e file federal and state tax return . Free e file federal and state tax return . Free e file federal and state tax return first figure your modified adjusted gross income (AGI) appendix B, worksheet 1. Free e file federal and state tax return then figure how much of your traditional IRA contribution you can deduct appendix B, worksheet 2. Free e file federal and state tax return and finally figure how much of your social security is taxable appendix B, worksheet 3. Free e file federal and state tax return Table I-2. Free e file federal and state tax return How Are a Traditional IRA and a Roth IRA Different? This table shows the differences between traditional and Roth IRAs. Free e file federal and state tax return Answers in the middle column apply to traditional IRAs. Free e file federal and state tax return Answers in the right column apply to Roth IRAs. Free e file federal and state tax return Question Answer   Traditional IRA? Roth IRA? Is there an age limit on when I can open and contribute to a Yes. Free e file federal and state tax return You must not have reached age  70½ by the end of the year. Free e file federal and state tax return See Who Can Open a Traditional IRA? in chapter 1. Free e file federal and state tax return No. Free e file federal and state tax return You can be any age. Free e file federal and state tax return See Can You Contribute to a Roth IRA? in chapter 2. Free e file federal and state tax return If I earned more than $5,500 in 2013 ($6,500 if I was 50 or older by the end of 2013), is there a limit on how much I can contribute to a Yes. Free e file federal and state tax return For 2013, you can contribute to a traditional IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013. Free e file federal and state tax return  There is no upper limit on how much you can earn and still contribute. Free e file federal and state tax return See How Much Can Be Contributed? in chapter 1. Free e file federal and state tax return Yes. Free e file federal and state tax return For 2013, you may be able to contribute to a Roth IRA up to: $5,500, or $6,500 if you were age 50 or older by the end of 2013,  but the amount you can contribute may be less than that depending on your income, filing status, and if you contribute to another IRA. Free e file federal and state tax return See How Much Can Be Contributed? and Table 2-1 in chapter 2. Free e file federal and state tax return Can I deduct contributions to a Yes. Free e file federal and state tax return You may be able to deduct your contributions to a traditional IRA depending on your income, filing status, whether you are covered by a retirement plan at work, and whether you receive social security benefits. Free e file federal and state tax return See How Much Can You Deduct? in chapter 1. Free e file federal and state tax return No. Free e file federal and state tax return You can never deduct contributions to a Roth IRA. Free e file federal and state tax return See What Is a Roth IRA? in chapter 2. Free e file federal and state tax return Do I have to file a form just because I contribute to a Not unless you make nondeductible contributions to your traditional IRA. Free e file federal and state tax return In that case, you must file Form 8606. Free e file federal and state tax return See Nondeductible Contributions in chapter 1. Free e file federal and state tax return No. Free e file federal and state tax return You do not have to file a form if you contribute to a Roth IRA. Free e file federal and state tax return See Contributions not reported in chapter 2. Free e file federal and state tax return Do I have to start taking distributions when I reach a certain age from a Yes. Free e file federal and state tax return You must begin receiving required minimum distributions by April 1 of the year following the year you reach age 70½. Free e file federal and state tax return See When Must You Withdraw Assets? (Required Minimum Distributions) in chapter 1. Free e file federal and state tax return No. Free e file federal and state tax return If you are the original owner of a Roth IRA, you do not have to take distributions regardless of your age. Free e file federal and state tax return See Are Distributions Taxable? in chapter 2. Free e file federal and state tax return However, if you are the beneficiary of a Roth IRA, you may have to take distributions. Free e file federal and state tax return See Distributions After Owner's Death in chapter 2. Free e file federal and state tax return How are distributions taxed from a Distributions from a traditional IRA are taxed as ordinary income, but if you made nondeductible contributions, not all of the distribution is taxable. Free e file federal and state tax return See Are Distributions Taxable? in chapter 1. Free e file federal and state tax return Distributions from a Roth IRA are not taxed as long as you meet certain criteria. Free e file federal and state tax return See Are Distributions Taxable? in chapter 2. Free e file federal and state tax return Do I have to file a form just because I receive distributions from a Not unless you have ever made a nondeductible contribution to a traditional IRA. Free e file federal and state tax return If you have, file Form 8606. Free e file federal and state tax return See Nondeductible Contributions in chapter 1. Free e file federal and state tax return Yes. Free e file federal and state tax return File Form 8606 if you received distributions from a Roth IRA (other than a rollover, qualified charitable distribution, one-time distribution to fund an HSA, recharacterization, certain qualified distributions, or a return of certain contributions). Free e file federal and state tax return Prev  Up  Next   Home   More Online Publications