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Free filing h&r block Publication 551 - Introductory Material Table of Contents What's New Reminder IntroductionOrdering forms and publications. Free filing h&r block Tax questions. Free filing h&r block Useful Items - You may want to see: What's New Property acquired from a decedent who died in 2010. Free filing h&r block  Property acquired from a decedent dying in 2010 will no longer have an automatic increase in basis. Free filing h&r block See Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, for details. Free filing h&r block Reminder Photographs of missing children. Free filing h&r block  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free filing h&r block Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free filing h&r block 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 filing h&r block Introduction Basis is the amount of your investment in property for tax purposes. Free filing h&r block Use the basis of property to figure depreciation, amortization, depletion, and casualty losses. Free filing h&r block Also use it to figure gain or loss on the sale or other disposition of property. Free filing h&r block You must keep accurate records of all items that affect the basis of property so you can make these computations. Free filing h&r block This publication is divided into the following sections. Free filing h&r block Cost Basis Adjusted Basis Basis Other Than Cost The basis of property you buy is usually its cost. Free filing h&r block You may also have to capitalize (add to basis) certain other costs related to buying or producing the property. Free filing h&r block Your original basis in property is adjusted (increased or decreased) by certain events. Free filing h&r block If you make improvements to the property, increase your basis. Free filing h&r block If you take deductions for depreciation or casualty losses, reduce your basis. Free filing h&r block You cannot determine your basis in some assets by cost. Free filing h&r block This includes property you receive as a gift or inheritance. Free filing h&r block It also applies to property received in an involuntary conversion and certain other circumstances. Free filing h&r block Comments and suggestions. Free filing h&r block   We welcome your comments about this publication and your suggestions for future editions. Free filing h&r block   You can write to us at the following address: Internal Revenue Service Business Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Free filing h&r block NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free filing h&r block Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free filing h&r block   You can email us at taxforms@irs. Free filing h&r block gov. Free filing h&r block Please put “Publications Comment” on the subject line. Free filing h&r block You can also send us comments from www. Free filing h&r block irs. Free filing h&r block gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Free filing h&r block ”   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 filing h&r block Ordering forms and publications. Free filing h&r block   Visit www. Free filing h&r block irs. Free filing h&r block gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 business days after your request is received. Free filing h&r block  Internal Revenue Service  1201 N. Free filing h&r block Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free filing h&r block   If you have a tax question, visit IRS. Free filing h&r block gov or call 1-800-829-1040. Free filing h&r block We cannot answer tax questions sent to either of the above addresses. Free filing h&r block Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 523 Selling Your Home 525 Taxable and Nontaxable Income 527 Residential Rental Property 530 Tax Information for First-Time Homeowners 535 Business Expenses 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 559 Survivors, Executors, and Administrators 587 Business Use of Your Home 946 How To Depreciate Property Form (and Instructions) 706 United States Estate (and Generation-Skipping Transfer) Tax Return 706-A United States Additional Estate Tax Return 8594 Asset Acquisition Statement See How To Get Tax Help near the end of this publication for information about getting publications and forms. Free filing h&r block Prev  Up  Next   Home   More Online Publications
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Better Business Bureaus (BBBs) are nonprofit organizations that encourage honest advertising and selling practices and are supported primarily by local businesses. They offer a variety of consumer services, including consumer education materials; business reports, particularly unanswered or unsettled complaints or other problems; mediation and arbitration services; and information about charities and other organizations that are seeking public donations. They also provide ratings (A, B, C, D, or F) of local companies to express the BBB's confidence that the company operates in a trustworthy manner and demonstrates a willingness to resolve customer concerns.

Akron, OH

Website: Better Business Bureau

Email: info@akronbbb.org

Address: Better Business Bureau
222 W. Market St.
Akron, OH 44303

Phone Number: 330-253-4590

Canton, OH

Website: Better Business Bureau http://www.bbb.org/

Email: info@cantonbbb.org

Address: Better Business Bureau
1434 Cleveland Ave., NW
Canton, OH 44703

Phone Number: 330-454-9401

Toll-free: 1-800-362-0494

Cincinnati, OH

Website: Better Business Bureau

Email: info@cincinnati.bbb.org

Address: Better Business Bureau
7 W. 7th St., Suite 1600
Cincinnati, OH 45202

Phone Number: 513-421-3015

Cleveland, OH

Website: Better Business Bureau

Email: info@cleveland.bbb.org

Address: Better Business Bureau
2800 Euclid Ave., 4th Floor
Cleveland, OH 44115

Phone Number: 216-241-7678

Toll-free: 1-800-233-0361

Columbus, OH

Website: Better Business Bureau

Email: info@columbus-ohbbb.org

Address: Better Business Bureau
1169 Dublin Rd.
Columbus, OH 43215-1005

Phone Number: 614-486-6336

Dayton, OH

Website: Better Business Bureau

Email: info@dayton.bbb.org

Address: Better Business Bureau
15 W. Fourth St., Suite 300
Dayton, OH 45402

Phone Number: 937-222-5825

Toll-free: 1-800-776-5301

Lima, OH

Website: Better Business Bureau

Email: info@limabbb.org

Address: Better Business Bureau
219 N. McDonel St.
Lima, OH 45801

Phone Number: 419-223-7010

Toledo, OH

Website: Better Business Bureau

Email: info@toledobbb.org

Address: Better Business Bureau
Integrity Pl.
7668 King's Pointe Rd.
Toledo, OH 43617

Phone Number: 419-531-3116

Toll-free: 1-800-743-4222

Youngstown, OH

Website: Better Business Bureau

Email: info@youngstown.bbb.org

Address: Better Business Bureau
PO Box 1495
Youngstown, OH 44501

Phone Number: 330-744-3111

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Free filing h&r block Publication 560 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionSEP plans. Free filing h&r block SIMPLE plans. Free filing h&r block Qualified plans. Free filing h&r block Ordering forms and publications. Free filing h&r block Tax questions. Free filing h&r block Future Developments For the latest information about developments related to Publication 560, such as legislation enacted after we release it, go to www. Free filing h&r block irs. Free filing h&r block gov/pub560. Free filing h&r block What's New Compensation limit increased for 2013 and 2014. Free filing h&r block  For 2013 the maximum compensation used for figuring contributions and benefits increases to $255,000. Free filing h&r block This limit increases to $260,000 for 2014. Free filing h&r block Elective deferral limit for 2013 and 2014. Free filing h&r block  The limit on elective deferrals, other than catch-up contributions, increases to $17,500 for 2013 and remains at $17,500 for 2014. Free filing h&r block These limits apply for participants in SARSEPs, 401(k) plans (excluding SIMPLE plans), section 403(b) plans and section 457(b) plans. Free filing h&r block Defined contribution limit increased for 2013 and 2014. Free filing h&r block  The limit on contributions, other than catch-up contributions, for a participant in a defined contribution plan increases to $51,000 for 2013. Free filing h&r block This limit increases to $52,000 for 2014. Free filing h&r block SIMPLE plan salary reduction contribution limit for 2013 and 2014. Free filing h&r block  The limit on salary reduction contributions, other than catch-up contributions, increases to $12,000 for 2013 and remains at $12,000 for 2014. Free filing h&r block Catch-up contribution limit remains unchanged for 2013 and 2014. Free filing h&r block  A plan can permit participants who are age 50 or over at the end of the calendar year to make catch-up contributions in addition to elective deferrals and SIMPLE plan salary reduction contributions. Free filing h&r block The catch-up contribution limitation for defined contribution plans other than SIMPLE plans remains unchanged at $5,500 for 2013 and 2014. Free filing h&r block The catch-up contribution limitation for SIMPLE plans remains unchanged at $2,500 for 2013 and 2014. Free filing h&r block The catch-up contributions a participant can make for a year cannot exceed the lesser of the following amounts. Free filing h&r block The catch-up contribution limit. Free filing h&r block The excess of the participant's compensation over the elective deferrals that are not catch-up contributions. Free filing h&r block See “Catch-up contributions” under Contribution Limits and Limit on Elective Deferrals in chapters 3 and 4, respectively, for more information. Free filing h&r block All section references are to the Internal Revenue Code, unless otherwise stated. Free filing h&r block Reminders In-plan Roth rollovers. Free filing h&r block  Section 402A(c)(4) provides for a distribution from an individual's account in a 401(k) plan, other than from a designated Roth account, that is rolled over to the individual's designated Roth account in the same plan. Free filing h&r block An in-plan Roth rollover is not treated as a distribution for most purposes. Free filing h&r block Section 402A(c)(4) was added by the Small Business Jobs Act of 2010 and applies to distributions made after September 27, 2010. Free filing h&r block For additional guidance on in-plan Roth rollovers, see Notice 2010-84, 2010-51 I. Free filing h&r block R. Free filing h&r block B. Free filing h&r block 872, available at  www. Free filing h&r block irs. Free filing h&r block gov/irb/2010-51_IRB/ar11. Free filing h&r block html. Free filing h&r block In-plan Roth rollovers expanded. Free filing h&r block  Beginning in 2013, a plan with designated Roth accounts can permit a participant to roll over amounts into a designated Roth account from his or her other accounts in the same plan, regardless of whether the participant is eligible for a distribution from the other accounts. Free filing h&r block Section 402A(c)(4) was amended by the American Taxpayer Relief Act of 2012. Free filing h&r block For more information, see Notice 2013-74, 2013-52 I. Free filing h&r block R. Free filing h&r block B. Free filing h&r block 819, available at www. Free filing h&r block irs. Free filing h&r block gov/irb/2013-52_IRB/ar11. Free filing h&r block html. Free filing h&r block Credit for startup costs. Free filing h&r block  You may be able to claim a tax credit for part of the ordinary and necessary costs of starting a SEP, SIMPLE, or qualified plan. Free filing h&r block The credit equals 50% of the cost to set up and administer the plan and educate employees about the plan, up to a maximum of $500 per year for each of the first 3 years of the plan. Free filing h&r block You can choose to start claiming the credit in the tax year before the tax year in which the plan becomes effective. Free filing h&r block You must have had 100 or fewer employees who received at least $5,000 in compensation from you for the preceding year. Free filing h&r block At least one participant must be a non-highly compensated employee. Free filing h&r block The employees generally cannot be substantially the same employees for whom contributions were made or benefits accrued under a plan of any of the following employers in the 3-tax-year period immediately before the first year to which the credit applies. Free filing h&r block You. Free filing h&r block A member of a controlled group that includes you. Free filing h&r block A predecessor of (1) or (2). Free filing h&r block The credit is part of the general business credit, which can be carried back or forward to other tax years if it cannot be used in the current year. Free filing h&r block However, the part of the general business credit attributable to the small employer pension plan startup cost credit cannot be carried back to a tax year beginning before January 1, 2002. Free filing h&r block You cannot deduct the part of the startup costs equal to the credit claimed for a tax year, but you can choose not to claim the allowable credit for a tax year. Free filing h&r block To take the credit, use Form 8881, Credit for Small Employer Pension Plan Startup Costs. Free filing h&r block Retirement savings contributions credit. Free filing h&r block  Retirement plan participants (including self-employed individuals) who make contributions to their plan may qualify for the retirement savings contribution credit. Free filing h&r block The maximum contribution eligible for the credit is $2,000. Free filing h&r block To take the credit, use Form 8880, Credit for Qualified Retirement Savings Contributions. Free filing h&r block For more information on who is eligible for the credit, retirement plan contributions eligible for the credit and how to figure the credit, see Form 8880 and its instructions or go to the IRS website and search Retirement Topics-Retirement Savings Contributions Credit (Saver's Credit). Free filing h&r block Photographs of missing children. Free filing h&r block  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free filing h&r block Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free filing h&r block 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 filing h&r block Introduction This publication discusses retirement plans you can set up and maintain for yourself and your employees. Free filing h&r block In this publication, “you” refers to the employer. Free filing h&r block See chapter 1 for the definition of the term employer and the definitions of other terms used in this publication. Free filing h&r block This publication covers the following types of retirement plans. Free filing h&r block SEP (simplified employee pension) plans. Free filing h&r block SIMPLE (savings incentive match plan for employees) plans. Free filing h&r block Qualified plans (also called H. Free filing h&r block R. Free filing h&r block 10 plans or Keogh plans when covering self-employed individuals), including 401(k) plans. Free filing h&r block SEP, SIMPLE, and qualified plans offer you and your employees a tax-favored way to save for retirement. Free filing h&r block You can deduct contributions you make to the plan for your employees. Free filing h&r block If you are a sole proprietor, you can deduct contributions you make to the plan for yourself. Free filing h&r block You can also deduct trustees' fees if contributions to the plan do not cover them. Free filing h&r block Earnings on the contributions are generally tax free until you or your employees receive distributions from the plan. Free filing h&r block Under a 401(k) plan, employees can have you contribute limited amounts of their before-tax (after-tax, in the case of a qualified Roth contribution program) pay to the plan. Free filing h&r block These amounts (and the earnings on them) are generally tax free until your employees receive distributions from the plan or, in the case of a qualified distribution from a designated Roth account, completely tax free. Free filing h&r block What this publication covers. Free filing h&r block   This publication contains the information you need to understand the following topics. Free filing h&r block What type of plan to set up. Free filing h&r block How to set up a plan. Free filing h&r block How much you can contribute to a plan. Free filing h&r block How much of your contribution is deductible. Free filing h&r block How to treat certain distributions. Free filing h&r block How to report information about the plan to the IRS and your employees. Free filing h&r block Basic features of SEP, SIMPLE, and qualified plans. Free filing h&r block The key rules for SEP, SIMPLE, and qualified plans are outlined in Table 1. Free filing h&r block SEP plans. Free filing h&r block   SEPs provide a simplified method for you to make contributions to a retirement plan for yourself and your employees. Free filing h&r block Instead of setting up a profit-sharing or money purchase plan with a trust, you can adopt a SEP agreement and make contributions directly to a traditional individual retirement account or a traditional individual retirement annuity (SEP-IRA) set up for yourself and each eligible employee. Free filing h&r block SIMPLE plans. Free filing h&r block   Generally, if you had 100 or fewer employees who received at least $5,000 in compensation last year, you can set up a SIMPLE plan. Free filing h&r block Under a SIMPLE plan, employees can choose to make salary reduction contributions rather than receiving these amounts as part of their regular pay. Free filing h&r block In addition, you will contribute matching or nonelective contributions. Free filing h&r block The two types of SIMPLE plans are the SIMPLE IRA plan and the SIMPLE 401(k) plan. Free filing h&r block Qualified plans. Free filing h&r block   The qualified plan rules are more complex than the SEP plan and SIMPLE plan rules. Free filing h&r block However, there are advantages to qualified plans, such as increased flexibility in designing plans and increased contribution and deduction limits in some cases. Free filing h&r block Table 1. Free filing h&r block Key Retirement Plan Rules for 2013 Type  of  Plan Last Date for Contribution Maximum Contribution Maximum Deduction When To Set Up Plan SEP Due date of employer's return (including extensions). Free filing h&r block Smaller of $51,000 or 25%1 of participant's compensation. Free filing h&r block 2 25%1 of all participants' compensation. Free filing h&r block 2 Any time up to the due date of employer's return (including extensions). Free filing h&r block SIMPLE IRA and SIMPLE 401(k) Salary reduction contributions: 30 days after the end of the month for which the contributions are to be made. Free filing h&r block 4  Matching or nonelective contributions: Due date of employer's return (including extensions). Free filing h&r block Employee contribution: Salary reduction contribution up to $12,000, $14,500 if age 50 or over. Free filing h&r block   Employer contribution:  Either dollar-for-dollar matching contributions, up to 3% of employee's compensation,3 or fixed nonelective contributions of 2% of compensation. Free filing h&r block 2 Same as maximum contribution. Free filing h&r block Any time between 1/1 and 10/1 of the calendar year. Free filing h&r block   For a new employer coming into existence after 10/1, as soon as administratively feasible. Free filing h&r block Qualified Plan: Defined Contribution Plan  Elective deferral: Due date of employer's return (including extensions). Free filing h&r block 4   Employer contribution: Money Purchase or Profit-Sharing: Due date of employer's return (including extensions). Free filing h&r block  Employee contribution: Elective deferral up to $17,500, $23,000 if age 50 or over. Free filing h&r block   Employer contribution: Money Purchase: Smaller of $51,000 or 100%1 of participant's compensation. Free filing h&r block 2  Profit-Sharing: Smaller of $51,000 or 100%1 of participant's compensation. Free filing h&r block 2  25%1 of all participants' compensation2, plus amount of elective deferrals made. Free filing h&r block   By the end of the tax year. Free filing h&r block Qualified Plan: Defined Benefit Plan Contributions generally must be paid in quarterly installments, due 15 days after the end of each quarter. Free filing h&r block See Minimum Funding Requirement in chapter 4. Free filing h&r block Amount needed to provide an annual benefit no larger than the smaller of $205,000 or 100% of the participant's average compensation for his or her highest 3 consecutive calendar years. Free filing h&r block Based on actuarial assumptions and computations. Free filing h&r block By the end of the tax year. Free filing h&r block 1Net earnings from self-employment must take the contribution into account. Free filing h&r block See Deduction Limit for Self-Employed Individuals in chapters 2 and 4 . Free filing h&r block  2Compensation is generally limited to $255,000 in 2013. Free filing h&r block  3Under a SIMPLE 401(k) plan, compensation is generally limited to $255,000 in 2013. Free filing h&r block  4Certain plans subject to Department of Labor rules may have an earlier due date for salary reduction contributions and elective deferrals. Free filing h&r block What this publication does not cover. Free filing h&r block   Although the purpose of this publication is to provide general information about retirement plans you can set up for your employees, it does not contain all the rules and exceptions that apply to these plans. Free filing h&r block You may also need professional help and guidance. Free filing h&r block   Also, this publication does not cover all the rules that may be of interest to employees. Free filing h&r block For example, it does not cover the following topics. Free filing h&r block The comprehensive IRA rules an employee needs to know. Free filing h&r block These rules are covered in Publication 590, Individual Retirement Arrangements (IRAs). Free filing h&r block The comprehensive rules that apply to distributions from retirement plans. Free filing h&r block These rules are covered in Publication 575, Pension and Annuity Income. Free filing h&r block The comprehensive rules that apply to section 403(b) plans. Free filing h&r block These rules are covered in Publication 571, Tax-Sheltered Annuity Plans (403(b) Plans). Free filing h&r block Comments and suggestions. Free filing h&r block   We welcome your comments about this publication and your suggestions for future editions. Free filing h&r block   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free filing h&r block NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free filing h&r block Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free filing h&r block   You can send your comments from www. Free filing h&r block irs. Free filing h&r block gov/formspubs. Free filing h&r block Click on “More Information” and then on “Give us feedback. Free filing h&r block ”   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 filing h&r block Ordering forms and publications. Free filing h&r block   Visit www. Free filing h&r block irs. Free filing h&r block 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 filing h&r block Internal Revenue Service 1201 N. Free filing h&r block Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free filing h&r block   If you have a tax question, check the information available on IRS. Free filing h&r block gov or call 1-800-829-1040. Free filing h&r block We cannot answer tax questions sent to either of the above addresses. Free filing h&r block Note. Free filing h&r block Forms filed electronically with the Department of Labor are not available on the IRS website. Free filing h&r block Instead, see www. Free filing h&r block efast. Free filing h&r block dol. Free filing h&r block gov. Free filing h&r block Prev  Up  Next   Home   More Online Publications