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

H R Block 2011 Return

Www Irs Amended ReturnsAmend My 2011 Tax ReturnTax Return For Students 2011How To File State Taxes For Free Online1040ez State Tax FormHr Block 2010 DownloadWww Taxslayer Com MilitaryHow To Amend Income Tax Return1040ez Free OnlineFile 2011 Taxes Online FreeFreetaxusa 2010Form 1040aState ReturnsFree State Tax Filing2014 Federal Tax Form 1040ezWhere File Amended 1040xForm1040ezFile Taxes Online For FreeAmended Tax ReturnsIrs Tax Extension Form1040 Easy FormE File 1040nrExtensionTurbotax Free MilitaryHow Do I Amend My 2012 Federal Tax ReturnAmend 2013 Tax ReturnFile Free State Taxes Only1040 ExCan I File 2012 Taxes In 2013File 1040x Online1040 Instructions1040ez Form And InstructionsFiling 2012 Tax Return Late2012 Free Taxes OnlineHelp Filing An Amended Tax ReturnTaxact2011onlineDo Active Military Pay Taxes1040a 2012 InstructionsHr Block Free Tax ReturnHow To Fill Out The 1040x Form

H R Block 2011 Return

H r block 2011 return 34. H r block 2011 return   Child Tax Credit Table of Contents Introduction Useful Items - You may want to see: Qualifying Child Amount of CreditLimits on the Credit Claiming the Credit Additional Child Tax Credit Completing Schedule 8812 (Form 1040A or 1040)Part I Parts II–IV Introduction The child tax credit is a credit that may reduce your tax by as much as $1,000 for each of your qualifying children. H r block 2011 return The additional child tax credit is a credit you may be able to take if you are not able to claim the full amount of the child tax credit. H r block 2011 return This chapter explains the following. H r block 2011 return Who is a qualifying child. H r block 2011 return The amount of the credit. H r block 2011 return How to claim the credit. H r block 2011 return The child tax credit and the additional child tax credit should not be confused with the child and dependent care credit discussed in chapter 32. H r block 2011 return If you have no tax. H r block 2011 return   Credits, such as the child tax credit or the credit for child and dependent care expenses, are used to reduce tax. H r block 2011 return If your tax on Form 1040, line 46, or Form 1040A, line 28, is zero, do not figure the child tax credit because there is no tax to reduce. H r block 2011 return However, you may qualify for the additional child tax credit on line 65 (Form 1040) or line 39 (Form 1040A). H r block 2011 return Useful Items - You may want to see: Publication 972 Child Tax Credit Form (and Instructions) Schedule 8812 (Form 1040A or 1040) Child Tax Credit W-4 Employee's Withholding Allowance Certificate Qualifying Child A qualifying child for purposes of the child tax credit is a child who: Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, or a descendant of any of them (for example, your grandchild, niece, or nephew), Was under age 17 at the end of 2013, Did not provide over half of his or her own support for 2013, Lived with you for more than half of 2013 (see Exceptions to time lived with you , later), Is claimed as a dependent on your return, Does not file a joint return for the year (or files it only as a claim for refund), and Was a U. H r block 2011 return S. H r block 2011 return citizen, a U. H r block 2011 return S. H r block 2011 return national, or a resident of the United States. H r block 2011 return If the child was adopted, see Adopted child , later. H r block 2011 return For each qualifying child you must check the box on Form 1040 or Form 1040A, line 6c. H r block 2011 return Example 1. H r block 2011 return Your son turned 17 on December 30, 2013. H r block 2011 return He is a citizen of the United States and you claimed him as a dependent on your return. H r block 2011 return He is not a qualifying child for the child tax credit because he was not under age 17 at the end of 2013. H r block 2011 return Example 2. H r block 2011 return Your daughter turned 8 years old in 2013. H r block 2011 return She is not a citizen of the United States, has an ITIN, and lived in Mexico all of 2013. H r block 2011 return She is not a qualifying child for the child tax credit because she was not a resident of the United States for 2013. H r block 2011 return Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). H r block 2011 return   If you are claiming a child tax credit or additional child tax credit for a child you identified on your tax return with an ITIN instead of an SSN, you must complete Part I of Schedule 8812 (Form 1040A or 1040). H r block 2011 return   Although a child may be your dependent, you may only claim a child tax credit or additional child tax credit for a dependent who is a citizen, national, or resident of the United States. H r block 2011 return To be treated as a resident of the United States, a child generally will need to meet the requirements of the substantial presence test. H r block 2011 return For more information about the substantial presence test, see Publication 519, U. H r block 2011 return S. H r block 2011 return Tax Guide for Aliens. H r block 2011 return Adopted child. H r block 2011 return   An adopted child is always treated as your own child. H r block 2011 return An adopted child includes a child lawfully placed with you for legal adoption. H r block 2011 return   If you are a U. H r block 2011 return S. H r block 2011 return citizen or U. H r block 2011 return S. H r block 2011 return national and your adopted child lived with you all year as a member of your household in 2013, that child meets condition (7) above to be a qualifying child for the child tax credit. H r block 2011 return Exceptions to time lived with you. H r block 2011 return   A child is considered to have lived with you for more than half of 2013 if the child was born or died in 2013 and your home was this child's home for more than half the time he or she was alive. H r block 2011 return Temporary absences by you or the child for special circumstances, such as for school, vacation, business, medical care, military service, or detention in a juvenile facility, count as time the child lived with you. H r block 2011 return   There are also exceptions for kidnapped children and children of divorced or separated parents. H r block 2011 return For details, see Residency Test in chapter 3. H r block 2011 return Qualifying child of more than one person. H r block 2011 return   A special rule applies if your qualifying child is the qualifying child of more than one person. H r block 2011 return For details, see Special Rule for Qualifying Child of More Than One Person in chapter 3. H r block 2011 return Amount of Credit The maximum amount you can claim for the credit is $1,000 for each qualifying child. H r block 2011 return Limits on the Credit You must reduce your child tax credit if either (1) or (2) applies. H r block 2011 return The amount on Form 1040, line 46, or Form 1040A, line 28, is less than the credit. H r block 2011 return If this amount is zero, you cannot take this credit because there is no tax to reduce. H r block 2011 return But you may be able to take the additional child tax credit. H r block 2011 return See Additional Child Tax Credit , later. H r block 2011 return Your modified adjusted gross income (AGI) is more than the amount shown below for your filing status. H r block 2011 return Married filing jointly - $110,000. H r block 2011 return Single, head of household, or qualifying widow(er) - $75,000. H r block 2011 return Married filing separately - $55,000. H r block 2011 return Modified AGI. H r block 2011 return   For purposes of the child tax credit, your modified AGI is your AGI plus the following amounts that may apply to you. H r block 2011 return Any amount excluded from income because of the exclusion of income from  Puerto Rico. H r block 2011 return On the dotted line next to Form 1040, line 38, enter the amount excluded and identify it as “EPRI. H r block 2011 return ” Also attach a copy of any Form(s) 499R-2/W-2PR to your return. H r block 2011 return Any amount on line 45 or line 50 of Form 2555, Foreign Earned Income. H r block 2011 return Any amount on line 18 of Form 2555-EZ, Foreign Earned Income Exclusion. H r block 2011 return Any amount on line 15 of Form 4563, Exclusion of Income for Bona Fide Residents of American Samoa. H r block 2011 return   If you do not have any of the above, your modified AGI is the same as your AGI. H r block 2011 return AGI. H r block 2011 return   Your AGI is the amount on Form 1040, line 38, or Form 1040A, line 22. H r block 2011 return Claiming the Credit To claim the child tax credit, you must file Form 1040 or Form 1040A. H r block 2011 return You cannot claim the child tax credit on Form 1040EZ. H r block 2011 return You must provide the name and identification number (usually a social security number) on your tax return for each qualifying child. H r block 2011 return If you claim the child tax credit with a child identified by an ITIN, you must also file Schedule 8812. H r block 2011 return To figure your credit, first review the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions. H r block 2011 return If you are instructed to use Publication 972, you may not use the worksheet in your tax return instructions; instead, you must use Publication 972 to figure the credit. H r block 2011 return If you are not instructed to use Publication 972, you may use the Child Tax Credit Worksheet in your Form 1040 or 1040A instructions or Publication 972 to figure the credit. H r block 2011 return Additional Child Tax Credit This credit is for certain individuals who get less than the full amount of the child tax credit. H r block 2011 return The additional child tax credit may give you a refund even if you do not owe any tax. H r block 2011 return How to claim the additional child tax credit. H r block 2011 return   To claim the additional child tax credit, follow the steps below. H r block 2011 return Make sure you figured the amount, if any, of your child tax credit. H r block 2011 return See Claiming the Credit , earlier. H r block 2011 return If you answered “Yes” on line 9 or line 10 of the Child Tax Credit Worksheet in the Form 1040 or Form 1040A instructions, or line 13 of the Child Tax Credit Worksheet in Publication 972, use Parts II through IV of Schedule 8812 to see if you can take the additional child tax credit. H r block 2011 return If you have an additional child tax credit on line 13 of Schedule 8812, carry it to Form 1040, line 65, or Form 1040A, line 39. H r block 2011 return Completing Schedule 8812 (Form 1040A or 1040) Schedule 8812 contains four parts, but can really be thought of as two sections. H r block 2011 return Part I is distinct and separate from Parts II–IV. H r block 2011 return If all your children are identified by social security numbers or IRS adoption taxpayer identification numbers and you are not claiming the additional child tax credit, you do not need to complete or attach Schedule 8812 to your tax return. H r block 2011 return Part I You only need to complete Part I if you are claiming the child tax credit for a child identified by an IRS individual taxpayer identification number (ITIN). H r block 2011 return When completing Part I, only answer the questions with regard to children identified by an ITIN; you do not need to complete Part I of Schedule 8812 for any child that is identified by a social security number (SSN) or an IRS adoption taxpayer identification number (ATIN). H r block 2011 return If all the children for whom you checked the box in column 4 of line 6c on your Form 1040 or Form 1040A are identified by an SSN or an ATIN, you do not need to complete Part I of Schedule 8812. H r block 2011 return Parts II–IV Parts II–IV help you figure your additional child tax credit. H r block 2011 return Generally, you should only complete Parts II–IV if you are instructed to do so after completing the Child Tax Credit Worksheet in your tax return instructions or Publication 972. H r block 2011 return See How to claim the additional child tax credit , earlier. H r block 2011 return Prev  Up  Next   Home   More Online Publications
Español

Primary and Secondary Education

Find government information on primary and secondary education, including bullying, education reform, financial aid, libraries, school enrollment data, and more.

The H R Block 2011 Return

H r block 2011 return 4. H r block 2011 return   Limit on Elective Deferrals Table of Contents Excess elective deferrals. H r block 2011 return General Limit 15-Year RuleYears of Service Figuring the Limit on Elective DeferralsExample The second and final component of MAC is the limit on elective deferrals. H r block 2011 return This is a limit on the amount of contributions that can be made to your account through a salary reduction agreement. H r block 2011 return A salary reduction agreement is an agreement between you and your employer that allows for a portion of your compensation to be directly invested in a 403(b) account on your behalf. H r block 2011 return You can enter into more than one salary reduction agreement during a year. H r block 2011 return More than one 403(b) account. H r block 2011 return If, for any year, elective deferrals are contributed to more than one 403(b) account for you (whether or not with the same employer), you must combine all the elective deferrals to determine whether the total is more than the limit for that year. H r block 2011 return 403(b) plan and another retirement plan. H r block 2011 return If, during the year, contributions in the form of elective deferrals are made to other retirement plans on your behalf, you must combine all of the elective deferrals to determine if they are more than your limit on elective deferrals. H r block 2011 return The limit on elective deferrals applies to amounts contributed to: 401(k) plans, to the extent excluded from income, Roth contribution programs, Section 501(c)(18) plans, to the extent excluded from income, Savings incentive match plan for employees (SIMPLE plans), Simplified employee pension (SEP) plans, and All 403(b) plans. H r block 2011 return Roth contribution program. H r block 2011 return   Your 403(b) plan may allow you to designate all or a portion of your elective deferrals as Roth contributions. H r block 2011 return Elective deferrals designated as Roth contributions must be maintained in a separate Roth account and are not excludable from your gross income. H r block 2011 return   The maximum amount of contributions allowed under a Roth contribution program is your limit on elective deferrals, less your elective deferrals not designated as Roth contributions. H r block 2011 return For more information on the Roth contribution program, see Publication 560, Retirement Plans for Small Business. H r block 2011 return Excess elective deferrals. H r block 2011 return   If the amount contributed is more than the allowable limit, you must include the excess that is not a Roth contribution in your gross income for the year contributed. H r block 2011 return General Limit Under the general limit on elective deferrals, the most that can be contributed to your 403(b) account through a salary reduction agreement is $17,500 for 2013 and 2014. H r block 2011 return This limit applies without regard to community property laws. H r block 2011 return 15-Year Rule If you have at least 15 years of service with an educational organization (such as a public or private school), hospital, home health service agency, health and welfare service agency, church, or convention or association of churches (or associated organization), the limit on elective deferrals to your 403(b) account is increased by the least of: $3,000, $15,000, reduced by the sum of: The additional pre-tax elective deferrals made in prior years because of this rule, plus The aggregate amount of designated Roth contributions permitted for prior years because of this rule, or $5,000 times the number of your years of service for the organization, minus the total elective deferrals made by your employer on your behalf for earlier years. H r block 2011 return If you qualify for the 15-year rule, your elective deferrals under this limit can be as high as $20,500 for 2013 and 2014. H r block 2011 return To determine whether you have 15 years of service with your employer, see Years of Service , next. H r block 2011 return Years of Service To determine if you are eligible for the increased limit on elective deferrals, you will first need to figure your years of service. H r block 2011 return How you figure your years of service depends on whether you were a full-time or a part-time employee, whether you worked for the full year or only part of the year, and whether you have worked for your employer for an entire year. H r block 2011 return You must figure years of service for each year during which you worked for the employer who is maintaining your 403(b) account. H r block 2011 return If more than one employer maintains a 403(b) account for you in the same year, you must figure years of service separately for each employer. H r block 2011 return Definition Your years of service are the total number of years you have worked as a full time employee for the employer maintaining your 403(b) account as of the end of the year. H r block 2011 return Figuring Your Years of Service Take the following rules into account when figuring your years of service. H r block 2011 return Status of employer. H r block 2011 return   Your years of service include only periods during which your employer was a qualified employer. H r block 2011 return Your plan administrator can tell you whether or not your employer was qualified during all your periods of service. H r block 2011 return Service with one employer. H r block 2011 return   Generally, you cannot count service for any employer other than the one who maintains your 403(b) account. H r block 2011 return Church employee. H r block 2011 return   If you are a church employee, treat all of your years of service with related church organizations as years of service with the same employer. H r block 2011 return For more information about church employees, see chapter 5. H r block 2011 return Self-employed ministers. H r block 2011 return   If you are a self-employed minister, your years of service include full and part years in which you have been treated as employed by a tax-exempt organization that is a qualified employer. H r block 2011 return Total years of service. H r block 2011 return   When figuring prior years of service, figure each year individually and then add the individual years of service to determine your total years of service. H r block 2011 return Example. H r block 2011 return The annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. H r block 2011 return Marsha began working with ABC schools in September 2009. H r block 2011 return She has always worked full-time for each annual work period. H r block 2011 return At the end of 2013, Marsha had 4. H r block 2011 return 5 years of service with ABC Public Schools, as shown in Table 4-1. H r block 2011 return Table 4-1. H r block 2011 return Marsha's Years of Service Note. H r block 2011 return This table shows how Marsha figures her years of service, as explained in the previous example. H r block 2011 return Year Period Worked Portion of Work Period Years of Service 2009 Sept. H r block 2011 return –Dec. H r block 2011 return . H r block 2011 return 5 year . H r block 2011 return 5 year 2010 Feb. H r block 2011 return –May . H r block 2011 return 5 year 1 year Sept. H r block 2011 return –Dec. H r block 2011 return . H r block 2011 return 5 year 2011 Feb. H r block 2011 return –May . H r block 2011 return 5 year 1 year Sept. H r block 2011 return –Dec. H r block 2011 return . H r block 2011 return 5 year 2012 Feb. H r block 2011 return –May . H r block 2011 return 5 year 1 year Sept. H r block 2011 return –Dec. H r block 2011 return . H r block 2011 return 5 year 2013 Feb. H r block 2011 return –May . H r block 2011 return 5 year 1 year Sept. H r block 2011 return –Dec. H r block 2011 return . H r block 2011 return 5 year Total years of service 4. H r block 2011 return 5 years Full-time or part-time. H r block 2011 return   To figure your years of service, you must analyze each year individually and determine whether you worked full-time for the full year or something other than full-time. H r block 2011 return When determining whether you worked full-time or something other than full-time, use your employer's annual work period as the standard. H r block 2011 return Employer's annual work period. H r block 2011 return   Your employer's annual work period is the usual amount of time an individual working full-time in a specific position is required to work. H r block 2011 return Generally, this period of time is expressed in days, weeks, months, or semesters, and can span 2 calendar years. H r block 2011 return Note. H r block 2011 return You cannot accumulate more than 1 year of service in a 12-month period. H r block 2011 return Example. H r block 2011 return All full-time teachers at ABC Public Schools are required to work both the September through December semester and the February through May semester. H r block 2011 return Therefore, the annual work period for full-time teachers employed by ABC Public Schools is September through December and February through May. H r block 2011 return Teachers at ABC Public Schools who work both semesters in the same calendar year are considered working a full year of service in that calendar year. H r block 2011 return Full-Time Employee for the Full Year Count each full year during which you were employed full-time as 1 year of service. H r block 2011 return In determining whether you were employed full-time, compare the amount of work you were required to perform with the amount of work normally required of others who held the same position with the same employer and who generally received most of their pay from the position. H r block 2011 return How to compare. H r block 2011 return   You can use any method that reasonably and accurately reflects the amount of work required. H r block 2011 return For example, if you are a teacher, you can use the number of hours of classroom instruction as a measure of the amount of work required. H r block 2011 return   In determining whether positions with the same employer are the same, consider all of the facts and circumstances concerning the positions, including the work performed, the methods by which pay is determined, and the descriptions (or titles) of the positions. H r block 2011 return Example. H r block 2011 return An assistant professor employed in the English department of a university will be considered a full-time employee if the amount of work that he or she is required to perform is the same as the amount of work normally required of assistant professors of English at that university who get most of their pay from that position. H r block 2011 return   If no one else works for your employer in the same position, compare your work with the work normally required of others who held the same position with similar employers or similar positions with your employer. H r block 2011 return Full year of service. H r block 2011 return   A full year of service for a particular position means the usual annual work period of anyone employed full-time in that general type of work at that place of employment. H r block 2011 return Example. H r block 2011 return If a doctor works for a hospital 12 months of a year except for a 1-month vacation, the doctor will be considered as employed for a full year if the other doctors at that hospital also work 11 months of the year with a 1-month vacation. H r block 2011 return Similarly, if the usual annual work period at a university consists of the fall and spring semesters, an instructor at that university who teaches these semesters will be considered as working a full year. H r block 2011 return Other Than Full-Time for the Full Year If, during any year, you were employed full-time for only part of your employer's annual work period, part-time for the entire annual work period, or part-time for only part of the work period, your year of service for that year is a fraction of your employer's annual work period. H r block 2011 return Full-time for part of the year. H r block 2011 return   If, during a year, you were employed full-time for only part of your employer's annual work period, figure the fraction for that year as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. H r block 2011 return The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. H r block 2011 return Example. H r block 2011 return Jason was employed as a full-time instructor by a local college for the 4 months of the 2013 spring semester (February 2013 through May 2013). H r block 2011 return The annual work period for the college is 8 months (February through May and July through October). H r block 2011 return Given these facts, Jason was employed full-time for part of the annual work period and provided ½ of a year of service. H r block 2011 return Jason's years of service computation for 2013 is as follows: Number of months Jason worked = 4 = 1 Number of months in annual work period 8 2 Part-time for the full year. H r block 2011 return   If, during a year, you were employed part-time for the employer's entire annual work period, you figure the fraction for that year as follows: The numerator (top number) is the number of hours or days you worked. H r block 2011 return The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. H r block 2011 return Example. H r block 2011 return Vance teaches one course at a local medical school. H r block 2011 return He teaches 3 hours per week for two semesters. H r block 2011 return Other faculty members at the same school teach 9 hours per week for two semesters. H r block 2011 return The annual work period of the medical school is two semesters. H r block 2011 return An instructor teaching 9 hours a week for two semesters is considered a full-time employee. H r block 2011 return Given these facts, Vance has worked part-time for a full annual work period. H r block 2011 return Vance has completed 1/3 of a year of service, figured as shown below. H r block 2011 return Number of hours per week Vance worked = 3 = 1 Number of hours per week considered full-time 9 3 Part-time for part of the year. H r block 2011 return   If, during any year, you were employed part-time for only part of your employer's annual work period, you figure your fraction for that year by multiplying two fractions. H r block 2011 return   Figure the first fraction as though you had worked full-time for part of the annual work period. H r block 2011 return The fraction is as follows: The numerator (top number) is the number of weeks, months, or semesters you were a full-time employee. H r block 2011 return The denominator (bottom number) is the number of weeks, months, or semesters considered the normal annual work period for the position. H r block 2011 return   Figure the second fraction as though you had worked part-time for the entire annual work period. H r block 2011 return The fraction is as follows: The numerator (top number) is the number of hours or days you worked. H r block 2011 return The denominator (bottom number) is the number of hours or days normally required of someone holding the same position who works full-time. H r block 2011 return   Once you have figured these two fractions, multiply them together to determine the fraction representing your partial year of service for the year. H r block 2011 return Example. H r block 2011 return Maria, an attorney, teaches a course for one semester at a law school. H r block 2011 return She teaches 3 hours per week. H r block 2011 return The annual work period for teachers at the school is two semesters. H r block 2011 return All full-time instructors at the school are required to teach 12 hours per week. H r block 2011 return Based on these facts, Maria is employed part-time for part of the annual work period. H r block 2011 return Her year of service for this year is determined by multiplying two fractions. H r block 2011 return Her computation is as follows: Maria's first fraction Number of semesters Maria worked = 1 Number of semesters in annual work period 2 Maria's second fraction Number of hours Maria worked per week = 3 = 1 Number of hours per week considered full-time 12 4 Maria would multiply these fractions to obtain the fractional year of service: 1 x 1 = 1         2 4 8         Figuring the Limit on Elective Deferrals You can use Part II of Worksheet 1 in chapter 9 to figure the limit on elective deferrals. H r block 2011 return Example Floyd has figured his limit on annual additions. H r block 2011 return The only other component needed before he can determine his MAC for 2014 is his limit on elective deferrals. H r block 2011 return Figuring Floyd's limit on elective deferrals. H r block 2011 return   Floyd has been employed with his current employer for less than 15 years. H r block 2011 return He is not eligible for the special 15-year increase. H r block 2011 return Therefore, his limit on elective deferrals for 2014 is $17,500 as shown in Table 4-2. H r block 2011 return Floyd's employer will not make any nonelective contributions to his 403(b) account and Floyd will not make any after-tax contributions. H r block 2011 return Additionally, Floyd's employer does not offer a Roth contribution program. H r block 2011 return Figuring Floyd's MAC Floyd has determined that his limit on annual additions for 2014 is $52,000 and his limit on elective deferrals is $17,500. H r block 2011 return Because elective deferrals are the only contributions made to Floyd's account, the maximum amount that can be contributed to a 403(b) account on Floyd's behalf in 2014 is $17,500, the lesser of both limits. H r block 2011 return Table 4-2. H r block 2011 return Worksheet 1. H r block 2011 return Maximum Amount Contributable (MAC) Note. H r block 2011 return Use this worksheet to figure your MAC. H r block 2011 return Part I. H r block 2011 return Limit on Annual Additions     1. H r block 2011 return Enter your includible compensation for your most recent year of service 1. H r block 2011 return $70,475 2. H r block 2011 return Maximum: For 2013 enter $51,000 For 2014 enter $52,000 2. H r block 2011 return 52,000 3. H r block 2011 return Enter the lesser of line 1 or line 2. H r block 2011 return This is your limit on annual additions 3. H r block 2011 return 52,000   Caution: If you had only nonelective contributions, skip Part II and enter the amount from line 3 on line 18. H r block 2011 return     Part II. H r block 2011 return Limit on Elective Deferrals     4. H r block 2011 return Maximum contribution: For 2013, enter $17,500 For 2014, enter $17,500 4. H r block 2011 return 17,500   Note. H r block 2011 return If you have at least 15 years of service with a qualifying organization, complete lines 5 through 17. H r block 2011 return If not, enter zero (-0-) on line 16 and go to line 17. H r block 2011 return     5. H r block 2011 return Amount per year of service 5. H r block 2011 return 5,000 6. H r block 2011 return Enter your years of service 6. H r block 2011 return   7. H r block 2011 return Multiply line 5 by line 6 7. H r block 2011 return   8. H r block 2011 return Enter the total of all elective deferrals made for you by the qualifying organization for prior years 8. H r block 2011 return   9. H r block 2011 return Subtract line 8 from line 7. H r block 2011 return If zero or less, enter zero (-0-) 9. H r block 2011 return   10. H r block 2011 return Maximum increase in limit for long service 10. H r block 2011 return 15,000 11. H r block 2011 return Enter the total of additional pre-tax elective deferrals made in prior years under the 15-year rule 11. H r block 2011 return   12. H r block 2011 return Enter the aggregate amount of all designated Roth contributions permitted for prior years under the 15-year rule 12. H r block 2011 return   13. H r block 2011 return Add lines 11 and 12 13. H r block 2011 return   14. H r block 2011 return Subtract line 13 from line 10 14. H r block 2011 return   15. H r block 2011 return Maximum additional contributions 15. H r block 2011 return 3,000 16. H r block 2011 return Enter the least of lines 9, 14, or 15. H r block 2011 return This is your increase in the limit for long service 16. H r block 2011 return -0- 17. H r block 2011 return Add lines 4 and 16. H r block 2011 return This is your limit on elective deferrals 17. H r block 2011 return 17,500   Part III. H r block 2011 return Maximum Amount Contributable     18. H r block 2011 return If you had only nonelective contributions, enter the amount from line 3. H r block 2011 return This is your MAC. H r block 2011 return    If you had only elective deferrals, enter the lesser of lines 3 or 17. H r block 2011 return This is your MAC. H r block 2011 return    If you had both elective deferrals and nonelective contributions, enter the amount from line 3. H r block 2011 return This is your MAC. H r block 2011 return (Use the amount on line 17 to determine if you have excess elective deferrals as explained in chapter 7. H r block 2011 return ) 18. H r block 2011 return $17,500 Prev  Up  Next   Home   More Online Publications