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 Free Taxes

Irs Form 1040ez Instructions1040ez Tax Form 2012Free Turbo Tax 2013 DownloadUnemployment Tax FormsHow To File An Ammended ReturnAmendmentHow To File An Extension For 2011 Taxes FreeHttps Www Freefilefillableforms ComCan You File State Taxes For FreeForm 1040 Ez10 40 Ez OnlineWww Hnrblock ComFederal Tax Forms 1040ezFree Tax FilingWhere To Find 2011 Tax FormsIrs 1040 Form1040nr FilingTurbotax 20112011 Tax Return Turbotax1040x H&r BlockFree Tax ReturnCollege Students TaxesTax Form 1040x InstructionsH&r Tax SoftwareFree Tax Return OnlineAmending My Tax ReturnWww Freetaxusa ComLate Tax PenaltyHow To File Your 2012 Tax ReturnFree Sites For Filing State Income TaxesAmending A Tax Return Online1040 Ez Tax Form 20112012 Tax AmendmentAmending My 2011 Tax ReturnFiling 2011 Tax Returns FreeFile 2006 Taxes For FreeHow Do You Amend Your TaxesWww Myfreetaxes ComStudent Tax ReturnsIrs Forms 1040ez

H&r Block Free Taxes

H&r block free taxes 7. H&r block free taxes   Ship Passenger Tax Table of Contents A tax of $3 per passenger is imposed on certain ship voyages, as explained later under Taxable situations. H&r block free taxes The tax is imposed only once for each passenger, either at the time of first embarkation or disembarkation in the United States. H&r block free taxes The person providing the voyage (the operator of the vessel) is liable for the tax. H&r block free taxes Voyage. H&r block free taxes   A voyage is the vessel's journey that includes the outward and homeward trips or passages. H&r block free taxes The voyage starts when the vessel begins to load passengers and continues until the vessel has completed at least one outward and one homeward passage. H&r block free taxes The tax may be imposed even if a passenger does not make both an outward and a homeward passage as long as the voyage begins or ends in the United States. H&r block free taxes Passenger. H&r block free taxes   A passenger is an individual carried on the vessel other than the Master or a crew member or other individual engaged in the business of the vessel or its owners. H&r block free taxes Example 1. H&r block free taxes John Smith works as a guest lecturer. H&r block free taxes The cruise line hired him for the benefit of the passengers. H&r block free taxes Therefore, he is engaged in the business of the vessel and is not a passenger. H&r block free taxes Example 2. H&r block free taxes Marian Green is a travel agent. H&r block free taxes She is taking the cruise as a promotional trip to determine if she wants to offer it to her clients. H&r block free taxes She is a passenger. H&r block free taxes Taxable situations. H&r block free taxes   There are two taxable situations. H&r block free taxes The first situation involves voyages on commercial passenger vessels extending over one or more nights. H&r block free taxes A voyage extends over one or more nights if it extends for more than 24 hours. H&r block free taxes A passenger vessel is any vessel with stateroom or berth accommodations for more than 16 passengers. H&r block free taxes   The second situation involves voyages on a commercial vessel transporting passengers engaged in gambling on the vessel beyond the territorial waters of the United States. H&r block free taxes Territorial waters of the United States are those waters within the international boundary line between the United States and any contiguous foreign country or within 3 nautical miles (3. H&r block free taxes 45 statute miles) from low tide on the coastline. H&r block free taxes If passengers participate as players in any policy game or other lottery, or any other game of chance for money or other thing of value that the owner or operator of the vessel (or their employee, agent, or franchisee) conducts, sponsors, or operates, the voyage is subject to the ship passenger tax. H&r block free taxes The tax applies regardless of the duration of the voyage. H&r block free taxes A casual, friendly game of chance with other passengers that is not conducted, sponsored, or operated by the owner or operator is not gambling for determining if the voyage is subject to the ship passenger tax. H&r block free taxes Exemptions. H&r block free taxes   The tax does not apply when a vessel is on a voyage of less than 12 hours between 2 points in the United States or if a vessel is owned or operated by a state or local government. H&r block free taxes Prev  Up  Next   Home   More Online Publications
Español

Defense Nuclear Facilities Safety Board

The Defense Nuclear Facilities Safety Board reviews the content and implementation of health and safety standards at Department of Energy Defense Nuclear Facilities. The board also makes recommendations to the President and Secretary of Energy regarding health and safety issues at Defense Nuclear Facilities.

Contact the Agency or Department

Website: Defense Nuclear Facilities Safety Board

E-mail:

Address: 625 Indiana Ave NW
Suite 700

Washington, DC 20004

Phone Number: (202) 694-7000

The H&r Block Free Taxes

H&r block free taxes 3. H&r block free taxes   Limit on Annual Additions Table of Contents Ministers and church employees. H&r block free taxes Includible Compensation for Your Most Recent Year of ServiceMost Recent Year of Service Includible Compensation The first component of MAC is the limit on annual additions. H&r block free taxes This is a limit on the total contributions (elective deferrals, nonelective contributions, and after-tax contributions) that can be made to your 403(b) account. H&r block free taxes The limit on annual additions generally is the lesser of: $51,000 for 2013 and $52,000 for 2014, or 100% of your includible compensation for your most recent year of service. H&r block free taxes More than one 403(b) account. H&r block free taxes If you contributed to more than one 403(b) account, you must combine the contributions made to all 403(b) accounts on your behalf by your employer. H&r block free taxes Ministers and church employees. H&r block free taxes   If you are a minister or a church employee, you may be able to increase your limit on annual additions or use different rules when figuring your limit on annual additions. H&r block free taxes For more information, see chapter 5. H&r block free taxes Participation in a qualified plan. H&r block free taxes If you participated in a 403(b) plan and a qualified plan, you must combine contributions made to your 403(b) account with contributions to a qualified plan and simplified employee pensions of all corporations, partnerships, and sole proprietorships in which you have more than 50% control. H&r block free taxes You can use Part I of Worksheet 1 in chapter 9 to figure your limit on annual additions. H&r block free taxes Includible Compensation for Your Most Recent Year of Service Definition. H&r block free taxes   Generally, includible compensation for your most recent year of service is the amount of taxable wages and benefits you received from the employer that maintained a 403(b) account for your benefit during your most recent year of service. H&r block free taxes When figuring your includible compensation for your most recent year of service, keep in mind that your most recent year of service may not be the same as your employer's most recent annual work period. H&r block free taxes This can happen if your tax year is not the same as your employer's annual work period. H&r block free taxes When figuring includible compensation for your most recent year of service, do not mix compensation or service of one employer with compensation or service of another employer. H&r block free taxes Most Recent Year of Service Your most recent year of service is your last full year of service, ending on the last day of your tax year that you worked for the employer that maintained a 403(b) account on your behalf. H&r block free taxes Tax year different from employer's annual work period. H&r block free taxes   If your tax year is not the same as your employer's annual work period, your most recent year of service is made up of parts of at least two of your employer's annual work periods. H&r block free taxes Example. H&r block free taxes A professor who reports her income on a calendar-year basis is employed on a full-time basis by a university that operates on an academic year (October through May). H&r block free taxes To figure her includible compensation for 2013, the professor's most recent year of service is her service from January through May 2013 and from October through December 2013. H&r block free taxes Figuring Your Most Recent Year of Service To figure your most recent year of service, begin by determining what is a full year of service for your position. H&r block free taxes A full year of service is equal to full-time employment for your employer's annual work period. H&r block free taxes After identifying a full year of service, begin counting the service you have provided for your employer starting with the service provided in the current year. H&r block free taxes Part-time or employed only part of the year. H&r block free taxes   If you are a part-time or a full-time employee who is employed for only part of the year, your most recent year of service is your service this year and your service for as many previous years as is necessary to total 1 full year of service. H&r block free taxes To determine your most recent year of service, add the following periods of service: Your service during the year for which you are figuring the limit on annual additions, and Your service during your preceding tax years until the total service equals 1 year of service or you have figured all of your service with the employer. H&r block free taxes Example. H&r block free taxes You were employed on a full-time basis from July through December 2011 (1/2 year of service), July through December 2012 (1/2 year of service), and October through December 2013 (1/4 year of service). H&r block free taxes Your most recent year of service for computing your limit on annual additions for 2013 is the total of your service during 2013 (1/4 year of service), your service during 2012 (1/2 year of service), and your service during the months October through December 2011 (1/4 year of service). H&r block free taxes Not yet employed for 1 year. H&r block free taxes   If, at the close of the year, you have not yet worked for your employer for 1 year (including time you worked for the same employer in all earlier years), use the period of time you have worked for the employer as your most recent year of service. H&r block free taxes Includible Compensation After identifying your most recent year of service, the next step is to identify the includible compensation associated with that full year of service. H&r block free taxes Includible compensation is not the same as income included on your tax return. H&r block free taxes Compensation is a combination of income and benefits received in exchange for services provided to your employer. H&r block free taxes Generally, includible compensation is the amount of income and benefits: Received from the employer who maintains your 403(b) account, and Must be included in your income. H&r block free taxes Includible compensation includes the following amounts. H&r block free taxes Elective deferrals (employer's contributions made on your behalf under a salary reduction agreement). H&r block free taxes Amounts contributed or deferred by your employer under a section 125 cafeteria plan. H&r block free taxes Amounts contributed or deferred, at the election of the employee, under an eligible section 457 nonqualified deferred compensation plan (state or local government or tax-exempt organization plan). H&r block free taxes  Note. H&r block free taxes For information about treating elective deferrals under section 457 plans as Roth contributions, see Publication 575. H&r block free taxes Wages, salaries, and fees for personal services earned with the employer maintaining your 403(b) account. H&r block free taxes Income otherwise excluded under the foreign earned income exclusion. H&r block free taxes Pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan. H&r block free taxes Includible compensation does not include the following items. H&r block free taxes Your employer's contributions to your 403(b) account. H&r block free taxes Compensation earned while your employer was not an eligible employer. H&r block free taxes Your employer's contributions to a qualified plan that: Are on your behalf, and Are excludable from income. H&r block free taxes The cost of incidental life insurance. H&r block free taxes See Cost of Incidental Life Insurance, later. H&r block free taxes If you are a church employee or a foreign missionary, figure includible compensation using the rules explained in chapter 5. H&r block free taxes Contributions after retirement. H&r block free taxes   Nonelective contributions may be made for an employee for up to 5 years after retirement. H&r block free taxes These contributions would be based on includible compensation for the last year of service before retirement. H&r block free taxes Cost of Incidental Life Insurance Includible compensation does not include the cost of incidental life insurance. H&r block free taxes If all of your 403(b) accounts invest only in mutual funds, then you have no incidental life insurance. H&r block free taxes If you have an annuity contract, a portion of the cost of that contract may be for incidental life insurance. H&r block free taxes If so, the cost of the insurance is taxable to you in the year contributed and is considered part of your basis when distributed. H&r block free taxes Your employer will include the cost of your insurance as taxable wages in box 1 of Form W-2. H&r block free taxes Not all annuity contracts include life insurance. H&r block free taxes Contact your plan administrator to determine if your contract includes incidental life insurance. H&r block free taxes If it does, you will need to figure the cost of life insurance each year the policy is in effect. H&r block free taxes Figuring the cost of incidental life insurance. H&r block free taxes If you have determined that part of the cost of your annuity contract is for an incidental life insurance premium, you will need to determine the amount of the premium and subtract it from your includible compensation. H&r block free taxes To determine the amount of the life insurance premiums, you will need to know the following information. H&r block free taxes The value of your life insurance contract, which is the amount payable upon your death. H&r block free taxes The cash value of your life insurance contract at the end of the tax year. H&r block free taxes Your age on your birthday nearest the beginning of the policy year. H&r block free taxes Your current life insurance protection under an ordinary retirement income life insurance policy, which is the amount payable upon your death minus the cash value of the contract at the end of the year. H&r block free taxes You can use Worksheet A, in chapter 9, to determine the cost of your incidental life insurance. H&r block free taxes Example. H&r block free taxes Your new contract provides that your beneficiary will receive $10,000 if you should die before retirement. H&r block free taxes Your cash value in the contract at the end of the first year is zero. H&r block free taxes Your current life insurance protection for the first year is $10,000 ($10,000 − 0). H&r block free taxes The cash value in the contract at the end of year two is $1,000, and the current life insurance protection for the second year is $9,000 ($10,000 – $1,000). H&r block free taxes The 1-year cost of the protection can be calculated by using Figure 3-1, Table of One-Year Term Premiums for $1,000 Life Insurance Protection . H&r block free taxes The premium rate is determined based on your age on your birthday nearest the beginning of the policy year. H&r block free taxes Figure 3-1. H&r block free taxes Table of One-Year Term Premiums for $1,000 Life Insurance Protection Age Cost   Age Cost   Age Cost 0 $0. H&r block free taxes 70   35 $0. H&r block free taxes 99   70 $20. H&r block free taxes 62 1 0. H&r block free taxes 41   36 1. H&r block free taxes 01   71 22. H&r block free taxes 72 2 0. H&r block free taxes 27   37 1. H&r block free taxes 04   72 25. H&r block free taxes 07 3 0. H&r block free taxes 19   38 1. H&r block free taxes 06   73 27. H&r block free taxes 57 4 0. H&r block free taxes 13   39 1. H&r block free taxes 07   74 30. H&r block free taxes 18 5 0. H&r block free taxes 13   40 1. H&r block free taxes 10   75 33. H&r block free taxes 05 6 0. H&r block free taxes 14   41 1. H&r block free taxes 13   76 36. H&r block free taxes 33 7 0. H&r block free taxes 15   42 1. H&r block free taxes 20   77 40. H&r block free taxes 17 8 0. H&r block free taxes 16   43 1. H&r block free taxes 29   78 44. H&r block free taxes 33 9 0. H&r block free taxes 16   44 1. H&r block free taxes 40   79 49. H&r block free taxes 23 10 0. H&r block free taxes 16   45 1. H&r block free taxes 53   80 54. H&r block free taxes 56 11 0. H&r block free taxes 19   46 1. H&r block free taxes 67   81 60. H&r block free taxes 51 12 0. H&r block free taxes 24   47 1. H&r block free taxes 83   82 66. H&r block free taxes 74 13 0. H&r block free taxes 28   48 1. H&r block free taxes 98   83 73. H&r block free taxes 07 14 0. H&r block free taxes 33   49 2. H&r block free taxes 13   84 80. H&r block free taxes 35 15 0. H&r block free taxes 38   50 2. H&r block free taxes 30   85 88. H&r block free taxes 76 16 0. H&r block free taxes 52   51 2. H&r block free taxes 52   86 99. H&r block free taxes 16 17 0. H&r block free taxes 57   52 2. H&r block free taxes 81   87 110. H&r block free taxes 40 18 0. H&r block free taxes 59   53 3. H&r block free taxes 20   88 121. H&r block free taxes 85 19 0. H&r block free taxes 61   54 3. H&r block free taxes 65   89 133. H&r block free taxes 40 20 0. H&r block free taxes 62   55 4. H&r block free taxes 15   90 144. H&r block free taxes 30 21 0. H&r block free taxes 62   56 4. H&r block free taxes 68   91 155. H&r block free taxes 80 22 0. H&r block free taxes 64   57 5. H&r block free taxes 20   92 168. H&r block free taxes 75 23 0. H&r block free taxes 66   58 5. H&r block free taxes 66   93 186. H&r block free taxes 44 24 0. H&r block free taxes 68   59 6. H&r block free taxes 06   94 206. H&r block free taxes 70 25 0. H&r block free taxes 71   60 6. H&r block free taxes 51   95 228. H&r block free taxes 35 26 0. H&r block free taxes 73   61 7. H&r block free taxes 11   96 250. H&r block free taxes 01 27 0. H&r block free taxes 76   62 7. H&r block free taxes 96   97 265. H&r block free taxes 09 28 0. H&r block free taxes 80   63 9. H&r block free taxes 08   98 270. H&r block free taxes 11 29 0. H&r block free taxes 83   64 10. H&r block free taxes 41   99 281. H&r block free taxes 05 30 0. H&r block free taxes 87   65 11. H&r block free taxes 90       31 0. H&r block free taxes 90   66 13. H&r block free taxes 51       32 0. H&r block free taxes 93   67 15. H&r block free taxes 20       33 0. H&r block free taxes 96   68 16. H&r block free taxes 92       34 0. H&r block free taxes 98   69 18. H&r block free taxes 70                       If the current published premium rates per $1,000 of insurance protection charged by an insurer for individual 1-year term life insurance premiums available to all standard risks are lower than those in the preceding table, you can use the lower rates for figuring the cost of insurance in connection with individual policies issued by the same insurer. H&r block free taxes Example 1. H&r block free taxes Lynne Green, age 44, and her employer enter into a 403(b) plan that will provide her with a $500 a month annuity upon retirement at age 65. H&r block free taxes The agreement also provides that if she should die before retirement, her beneficiary will receive the greater of $20,000 or the cash surrender value in the life insurance contract. H&r block free taxes Using the facts presented we can determine the cost of Lynne's life insurance protection as shown in Table 3-1. H&r block free taxes Lynne's employer has included $28 for the cost of the life insurance protection in her current year's income. H&r block free taxes When figuring her includible compensation for this year, Lynne will subtract $28. H&r block free taxes Table 3-1. H&r block free taxes Worksheet A. H&r block free taxes Cost of Incidental Life Insurance Note. H&r block free taxes Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. H&r block free taxes This amount will be used to figure includible compensation for your most recent year of service. H&r block free taxes 1. H&r block free taxes Enter the value of the contract (amount payable upon your death) 1. H&r block free taxes $20,000. H&r block free taxes 00 2. H&r block free taxes Enter the cash value in the contract at the end of the year 2. H&r block free taxes 0. H&r block free taxes 00 3. H&r block free taxes Subtract line 2 from line 1. H&r block free taxes This is the value of your current life insurance protection 3. H&r block free taxes $20,000. H&r block free taxes 00 4. H&r block free taxes Enter your age on your birthday nearest the beginning of the policy year 4. H&r block free taxes 44 5. H&r block free taxes Enter the 1-year term premium for $1,000 of life insurance based on your age. H&r block free taxes (From Figure 3-1) 5. H&r block free taxes $1. H&r block free taxes 40 6. H&r block free taxes Divide line 3 by $1,000 6. H&r block free taxes 20 7. H&r block free taxes Multiply line 6 by line 5. H&r block free taxes This is the cost of your incidental life insurance 7. H&r block free taxes $28. H&r block free taxes 00 Example 2. H&r block free taxes Lynne's cash value in the contract at the end of the second year is $1,000. H&r block free taxes In year two, the cost of Lynne's life insurance is calculated as shown in Table 3-2. H&r block free taxes In year two, Lynne's employer will include $29. H&r block free taxes 07 in her current year's income. H&r block free taxes Lynne will subtract this amount when figuring her includible compensation. H&r block free taxes Table 3-2. H&r block free taxes Worksheet A. H&r block free taxes Cost of Incidental Life Insurance Note. H&r block free taxes Use this worksheet to figure the cost of incidental life insurance included in your annuity contract. H&r block free taxes This amount will be used to figure includible compensation for your most recent year of service. H&r block free taxes 1. H&r block free taxes Enter the value of the contract (amount payable upon your death) 1. H&r block free taxes $20,000. H&r block free taxes 00 2. H&r block free taxes Enter the cash value in the contract at the end of the year 2. H&r block free taxes $1,000. H&r block free taxes 00 3. H&r block free taxes Subtract line 2 from line 1. H&r block free taxes This is the value of your current life insurance protection 3. H&r block free taxes $19,000. H&r block free taxes 00 4. H&r block free taxes Enter your age on your birthday nearest the beginning of the policy year 4. H&r block free taxes 45 5. H&r block free taxes Enter the 1-year term premium for $1,000 of life insurance based on your age. H&r block free taxes (From Figure 3-1) 5. H&r block free taxes $1. H&r block free taxes 53 6. H&r block free taxes Divide line 3 by $1,000 6. H&r block free taxes 19 7. H&r block free taxes Multiply line 6 by line 5. H&r block free taxes This is the cost of your incidental life insurance 7. H&r block free taxes $29. H&r block free taxes 07 Figuring Includible Compensation for Your Most Recent Year of Service You can use Worksheet B in chapter 9 to determine your includible compensation for your most recent year of service. H&r block free taxes Example. H&r block free taxes Floyd has been periodically working full-time for a local hospital since September 2011. H&r block free taxes He needs to figure his limit on annual additions for 2014. H&r block free taxes The hospital's normal annual work period for employees in Floyd's general type of work runs from January to December. H&r block free taxes During the periods that Floyd was employed with the hospital, the hospital has always been eligible to provide a 403(b) plan to employees. H&r block free taxes Additionally, the hospital has never provided the employees with a 457 deferred compensation plan, a transportation fringe benefit plan, or a cafeteria plan. H&r block free taxes Floyd has never worked abroad and there is no life insurance provided under the plan. H&r block free taxes Table 3-3 shows the service Floyd provided to his employer, his compensation for the periods worked, his elective deferrals, and his taxable wages. H&r block free taxes Table 3-3. H&r block free taxes Floyd's Compensation Note. H&r block free taxes This table shows information Floyd will use to figure includible compensation for his most recent year of service. H&r block free taxes   Year Years of Service Taxable Wages Elective Deferrals 2014 6/12 of  a year $42,000 $2,000 2013 4/12 of  a year $16,000 $1,650 2012 4/12 of  a year $16,000 $1,650 Before Floyd can figure his limit on annual additions, he must figure includible compensation for his most recent year of service. H&r block free taxes Because Floyd is not planning to work the entire 2014 year, his most recent year of service will include the time he is planning to work in 2014 plus time he worked in the preceding 3 years until the time he worked for the hospital totals 1 year. H&r block free taxes If the total time he worked is less than 1 year, Floyd will treat it as if it were 1 year. H&r block free taxes He figures his most recent year of service shown in the following list. H&r block free taxes Time he will work in 2014 is 6/12 of a year. H&r block free taxes Time worked in 2013 is 4/12 of a year. H&r block free taxes All of this time will be used to determine Floyd's most recent year of service. H&r block free taxes Time worked in 2012 is 4/12 of a year. H&r block free taxes Floyd only needs 2 months of the 4 months he worked in 2012 to have enough time to total 1 full year. H&r block free taxes Because he needs only one-half of the actual time he worked, Floyd will use only one-half of his income earned during that period to calculate wages that will be used in figuring his includible compensation. H&r block free taxes Using the information provided in Table 3-3, wages for Floyd's most recent year of service are $66,000 ($42,000 + $16,000 + $8,000). H&r block free taxes His includible compensation for his most recent year of service is figured as shown in Table 3-4. H&r block free taxes After figuring his includible compensation, Floyd determines his limit on annual additions for 2014 to be $52,000, the lesser of his includible compensation, $70,475 (Table 3-4), and the maximum amount of $52,000. H&r block free taxes Table 3-4. H&r block free taxes Worksheet B. H&r block free taxes Includible Compensation for Your Most Recent Year of Service1 Note. H&r block free taxes Use this worksheet to figure includible compensation for your most recent year of service. H&r block free taxes 1. H&r block free taxes Enter your includible wages from the employer maintaining your 403(b) account for your most recent year of service 1. H&r block free taxes $66,000 2. H&r block free taxes Enter elective deferrals excluded from your gross income for your most recent year of service2 2. H&r block free taxes 4,4753 3. H&r block free taxes Enter amounts contributed or deferred by your employer under a cafeteria plan for your most recent year of service 3. H&r block free taxes -0- 4. H&r block free taxes Enter amounts contributed or deferred by your employer according to your election to your 457 account (a nonqualified plan of a state or local government, or of a tax-exempt organization) for your most recent year of service 4. H&r block free taxes -0- 5. H&r block free taxes Enter pre-tax contributions (employer's contributions made on your behalf according to your election) to a qualified transportation fringe benefit plan for your most recent year of service 5. H&r block free taxes -0- 6. H&r block free taxes Enter your foreign earned income exclusion for your most recent year of service 6. H&r block free taxes -0- 7. H&r block free taxes Add lines 1, 2, 3, 4, 5, and 6 7. H&r block free taxes 70,475 8. H&r block free taxes Enter the cost of incidental life insurance that is part of your annuity contract for your most recent year of service 8. H&r block free taxes -0- 9. H&r block free taxes Enter compensation that was both: Earned during your most recent year of service, and Earned while your employer was not qualified to maintain a 403(b) plan 9. H&r block free taxes -0- 10. H&r block free taxes Add lines 8 and 9 10. H&r block free taxes -0- 11. H&r block free taxes Subtract line 10 from line 7. H&r block free taxes This is your includible compensation for your most recent year of service 11. H&r block free taxes 70,475 1Use estimated amounts if figuring includible compensation before the end of the year. H&r block free taxes 2Elective deferrals made to a designated Roth account are not excluded from your gross income and should not be included on this line. H&r block free taxes  3$4,475 ($2,000 + $1,650 + $825). H&r block free taxes Prev  Up  Next   Home   More Online Publications