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Help Amending Tax Return

Help amending tax return Index A Alimony paid, Alimony paid. Help amending tax return Alimony received, Alimony received. Help amending tax return Annulment, Divorce or separation. Help amending tax return Assistance (see Tax help) B Basis of property, death of spouse, Death of spouse. Help amending tax return Business expenses, Business and investment expenses. Help amending tax return C Child tax credit, Child tax credit. Help amending tax return Civil service annuities, Civil service retirement. Help amending tax return Community income defined, Community or Separate Property and Income Community income, special rules, Certain community income not treated as community income by one spouse. Help amending tax return Community property defined, Community or Separate Property and Income Community property laws disregarded, Community Property Laws Disregarded Credits Child tax credit, Credits, Taxes, and Payments Earned income credit, Earned income credit. Help amending tax return CSRS annuities, Civil service retirement. Help amending tax return D Death of spouse, basis of property, Death of spouse. Help amending tax return Deductions Alimony paid, Deductions Business expenses, Deductions Investment expenses, Deductions IRA deduction, Deductions Personal expenses, Deductions Dependents, Exemptions Dividends, Dividends, interest, and rents. Help amending tax return Divorce, Divorce or separation. Help amending tax return Domestic partners, Registered domestic partners. Help amending tax return Domicile, Domicile E Earned income credit, Earned income credit. Help amending tax return End of the marital community, End of the Community Equitable relief, Equitable relief. Help amending tax return ESA withdrawals, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Help amending tax return Estimated tax payments, Estimated tax payments. Help amending tax return Exempt income, Tax-exempt income. Help amending tax return Exemptions Dependent, Exemptions Personal, Exemptions Extensions, Extension of time to file. Help amending tax return F FERS annuities, Civil service retirement. Help amending tax return Form 8958, Community or Separate Property and Income, Identifying Income, Deductions, and Credits, Dividends, interest, and rents. Help amending tax return , Separate Return Preparation Free tax services, Free help with your tax return. Help amending tax return G Gains and losses, Gains and losses. Help amending tax return H Help (see Tax help) I Income Alimony received, Income Civil service annuities, Income Dividends, Income Gains and losses, Income Interest, Income IRA distributions, Income Lump-sum distributions, Income Military retirement pay, Income Partnership income, Income Pensions, Income Rents, Income Separate income, Income from separate property. Help amending tax return Tax-exempt income, Income Wages, earnings, and profits, Income Innocent spouse relief, Relief from liability arising from community property law. Help amending tax return , Equitable relief. Help amending tax return Interest, Dividends, interest, and rents. Help amending tax return Investment expenses, Business and investment expenses. Help amending tax return IRA deduction, IRA deduction. Help amending tax return IRA distributions, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). Help amending tax return J Joint return vs. Help amending tax return separate returns, Joint Return Versus Separate Returns L Lump-sum distributions, Lump-sum distributions. Help amending tax return M Military retirement pay, Military retirement pay. Help amending tax return N Nonresident alien spouse, Nonresident alien spouse. Help amending tax return O Overpayments, Overpayments. Help amending tax return P Partnership income, Partnership income. Help amending tax return Partnerships, self-employment tax, Partnerships. Help amending tax return Payments Estimated tax payments, Estimated tax payments. Help amending tax return Federal income tax withheld, Federal income tax withheld. Help amending tax return Pensions, Pensions. Help amending tax return Personal expenses, Personal expenses. Help amending tax return Publications (see Tax help) R Registered domestic partners, Registered domestic partners. Help amending tax return Relief from liability arising from community property law, Relief from liability arising from community property law. Help amending tax return Rents, Dividends, interest, and rents. Help amending tax return S Self-employment tax Partnership, Self-employment tax. Help amending tax return Sole proprietorship, Self-employment tax. Help amending tax return Separate income defined, Separate income. Help amending tax return Separate property defined, Community or Separate Property and Income Separate property income, Income from separate property. Help amending tax return Separate returns Extensions, Extension of time to file. Help amending tax return Separate returns vs. Help amending tax return joint return, Joint Return Versus Separate Returns Separated spouses, Spouses living apart all year. Help amending tax return Separation agreement, Divorce or separation. Help amending tax return Sole proprietorship, self-employment tax, Sole proprietorship. Help amending tax return Spousal agreements, Spousal agreements. Help amending tax return Spouses living apart, Spouses living apart all year. Help amending tax return T Tax help, How To Get Tax Help Tax-exempt income, Tax-exempt income. Help amending tax return TTY/TDD information, How To Get Tax Help W Wages, earnings, and profits, Wages, earnings, and profits. Help amending tax return Withholding tax, Federal income tax withheld. 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The Help Amending Tax Return

Help amending tax return Index Symbols 10% additional tax, Early Distributions Tax, Age 59½ Rule, Additional 10% tax 2-year rule SIMPLE IRAs, Two-year rule. Help amending tax return 20% withholding, Other withholding rules. Help amending tax return 5-year rule, 5-year rule. Help amending tax return , Death before required beginning date. Help amending tax return 6% excise tax on excess contributions to Roth IRAs, What if You Contribute Too Much? 60-day period for rollovers, Time Limit for Making a Rollover Contribution A Account balance, IRA account balance. Help amending tax return Additional taxes, What Acts Result in Penalties or Additional Taxes?, Additional 10% tax (see also Penalties) Reporting, Reporting Additional Taxes Adjusted gross income (AGI), Modified adjusted gross income (AGI). Help amending tax return , Modified AGI. Help amending tax return (see also Modified adjusted gross income (AGI)) Retirement savings contributions credit, Adjusted gross income. Help amending tax return Age 50 Contributions, General Limit Age 59 1/2 rule, Age 59½ Rule Age 70 1/2 rule, Age 70½ rule. Help amending tax return Required minimum distributions, Distributions after the required beginning date. Help amending tax return Age limit Traditional IRA, When Can Contributions Be Made? Airline payments, Rollover of Airline Payments Alimony, Alimony and separate maintenance. Help amending tax return Annuity contracts, Annuity or endowment contracts. Help amending tax return Borrowing on, Borrowing on an annuity contract. Help amending tax return Distribution from insurance company, Annuity distributions from an insurance company. Help amending tax return Distribution from IRA account, Distribution of an annuity contract from your IRA account. Help amending tax return Early distributions, Annuity. Help amending tax return Assistance (see Tax help) B Basis Inherited IRAs, IRA with basis. Help amending tax return Roth IRAs, Basis of distributed property. Help amending tax return Traditional IRAs, Cost basis. Help amending tax return Beginning date, required, Distributions after the required beginning date. Help amending tax return Beneficiaries, IRA Beneficiaries, Death before required beginning date. Help amending tax return Change of, Change of beneficiary. Help amending tax return Death of beneficiary, Death of a beneficiary. Help amending tax return Early distributions to, Beneficiary. Help amending tax return Individual as, Beneficiary an individual. Help amending tax return More than one, More than one beneficiary. Help amending tax return , Multiple individual beneficiaries. Help amending tax return Not an individual, Beneficiary not an individual. Help amending tax return Roth IRAs, Distributions to beneficiaries. Help amending tax return Sole beneficiary spouse more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Help amending tax return Bond purchase plans Rollovers from, Rollover from bond purchase plan. Help amending tax return Bonds, retirement (see Individual retirement bonds) Broker's commissions, Brokers' commissions. Help amending tax return , Brokers' commissions. Help amending tax return C Change in marital status, Change in marital status. Help amending tax return Change of beneficiary, Change of beneficiary. Help amending tax return Charitable distributions, qualified, Qualified charitable distributions. Help amending tax return Collectibles, Investment in Collectibles, Collectibles. Help amending tax return Community property, Community property laws. Help amending tax return Compensation Alimony, Alimony and separate maintenance. Help amending tax return Defined, What Is Compensation? Nontaxable combat pay, Nontaxable combat pay. Help amending tax return Self-employment, Self-employment loss. Help amending tax return Wages, salaries, etc. Help amending tax return , Wages, salaries, etc. Help amending tax return Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Help amending tax return Contribution limits More than one IRA, More than one IRA. Help amending tax return Contributions Designating the year, Designating year for which contribution is made. Help amending tax return Distributions in same year as, Both contributions for 2013 and distributions in 2013. Help amending tax return Excess (see Excess contributions) Less than maximum, Less Than Maximum Contributions Matching (SIMPLE), Matching contributions. Help amending tax return Nondeductible (see Nondeductible contributions) Not required, Contributions not required. Help amending tax return Qualified reservist repayments, Qualified reservist repayments. Help amending tax return Recharacterizing (see Recharacterization) Retirement savings contributions credit, Eligible contributions. Help amending tax return Roth IRAs, Can You Contribute to a Roth IRA?, Applying excess contributions. Help amending tax return SIMPLE plans, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Traditional IRAs, How Much Can Be Contributed?, More Than Maximum Contributions When to contribute, When Can Contributions Be Made? Withdrawing before due date of return, Contributions Returned Before Due Date of Return Conversions From SIMPLE IRAs, Converting from a SIMPLE IRA. Help amending tax return To Roth IRAs, Conversions Credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Help amending tax return D Death of beneficiary, Death of a beneficiary. Help amending tax return Deductions Figuring reduced IRA deduction, How To Figure Your Reduced IRA Deduction Phaseout, Deduction Phaseout Traditional IRAs, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Deemed IRAs, Reminders, Reminders Defined benefit plans, Defined benefit plan. Help amending tax return Defined contribution plans, Defined contribution plan. Help amending tax return Disabilities, persons with Early distributions to, Disabled. Help amending tax return Distributions After required beginning date, Distributions after the required beginning date. Help amending tax return Age 59 1/2 rule, Age 59½ Rule Beneficiaries (see Beneficiaries) Contributions in same year as, Both contributions for 2013 and distributions in 2013. Help amending tax return Delivered outside U. Help amending tax return S. Help amending tax return , IRA distributions delivered outside the United States. Help amending tax return Figuring nontaxable and taxable amounts, Figuring the Nontaxable and Taxable Amounts From individual retirement accounts, Distributions from individual retirement account. Help amending tax return From individual retirement annuities, Distributions from individual retirement annuities. Help amending tax return Fully or partly taxable, Distributions Fully or Partly Taxable Income from, Income from IRA distributions. Help amending tax return Inherited IRAs (see Inherited IRAs) Insufficient, Excess Accumulations (Insufficient Distributions) Qualified charitable, Qualified charitable distributions. Help amending tax return Qualified HSA funding, One-time qualified HSA funding distribution. Help amending tax return Qualified reservist, Qualified reservist distributions. Help amending tax return Roth IRAs, Are Distributions Taxable?, How Do You Figure the Taxable Part? Ordering rules for, Ordering Rules for Distributions Recapture amount, Figuring your recapture amount. Help amending tax return SIMPLE IRAs, Are Distributions Taxable? Taxable status of, Are Distributions Taxable? Divorce Rollovers by former spouse, Distributions under divorce or similar proceedings (alternate payees). Help amending tax return Transfers incident to, Transfers Incident To Divorce E Early distributions, What Acts Result in Penalties or Additional Taxes?, Early Distributions, Nondeductible contributions. Help amending tax return (see also Penalties) Age 59 1/2 rule, Age 59½ Rule Defined, Early distributions defined. Help amending tax return Disability exception, Disabled. Help amending tax return First-time homebuyers, exception, First home. Help amending tax return Higher education expenses, exception, Higher education expenses. Help amending tax return Medical insurance, exception, Medical insurance. Help amending tax return Roth IRAs, Additional Tax on Early Distributions SIMPLE IRAs, Additional Tax on Early Distributions Tax, Early Distributions Tax Unreimbursed medical expenses, exception, Unreimbursed medical expenses. Help amending tax return Education expenses, Higher education expenses. Help amending tax return Employer and employee association trust accounts, Employer and Employee Association Trust Accounts Employer plans Covered by, Covered by an employer retirement plan. Help amending tax return Year(s) covered, For Which Year(s) Are You Covered? Employer retirement plans, Are You Covered by an Employer Plan? Defined benefit plans, Defined benefit plan. Help amending tax return Defined contribution plans, Defined contribution plan. Help amending tax return Effect of modified AGI on deduction (Table 1-2), Table 1-2. Help amending tax return Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Limit if covered by, Limit if Covered by Employer Plan Prohibited transactions, Trust account set up by an employer or an employee association. Help amending tax return Endowment contracts (see Annuity contracts) Estate tax, Estate tax. Help amending tax return Deduction for inherited IRAs, Federal estate tax deduction. Help amending tax return Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Help amending tax return Roth IRAs, Distributions After Owner's Death Excess contributions, Excess Contributions Closed tax year, Closed tax year. Help amending tax return Deducted in earlier year, Excess contribution deducted in an earlier year. Help amending tax return Deducting in a later year, Deducting an Excess Contribution in a Later Year Due to incorrect rollover information, Excess due to incorrect rollover information. Help amending tax return Recharacterizing, Recharacterizing excess contributions. Help amending tax return Roth IRAs, What if You Contribute Too Much? Tax, Excess Contributions Tax Withdrawn after due date of return, Excess Contributions Withdrawn After Due Date of Return Withdrawn by due date of return, Excess Contributions Withdrawn by Due Date of Return Exempt transactions, Exempt Transactions Exxon Valdez settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income F Failed financial institutions, Failed financial institutions. Help amending tax return Federal judges, Federal judges. Help amending tax return Fiduciaries Prohibited transactions, Fiduciary. Help amending tax return Filing before IRA contribution is made, Filing before a contribution is made. Help amending tax return Filing status, Filing Status Deduction phaseout and, Filing status. Help amending tax return Firefighters, volunteer, Volunteer firefighters. Help amending tax return First-time homebuyers, First home. Help amending tax return Five-year rule (see 5-year rule) Form 1040 Modified AGI calculation from, Form 1040. Help amending tax return , Form 1040NR. Help amending tax return Form 1040A Modified AGI calculation from, Form 1040A. Help amending tax return Form 1099-R, Reporting and Withholding Requirements for Taxable Amounts Distribution code 1 used on, Form 5329 not required. Help amending tax return Letter codes used on, Letter codes. Help amending tax return Number codes used on, Number codes. Help amending tax return Withdrawal of excess contribution, Form 1099-R. Help amending tax return Form 5329, Additional 10% tax, Reporting the tax. Help amending tax return , Reporting Additional Taxes Recapture tax, Recapture tax for changes in distribution method under equal payment exception. Help amending tax return Form 8606, Form 8606. Help amending tax return , Form 8606. Help amending tax return , Reporting your nontaxable distribution on Form 8606. Help amending tax return , Figuring the Nontaxable and Taxable Amounts Failure to file, penalty, Penalty for failure to file Form 8606. Help amending tax return Form 8880, How to figure and report the credit. Help amending tax return Form W-2 Employer retirement plans, Are You Covered by an Employer Plan? Free tax services, Free help with your tax return. Help amending tax return Frozen deposits, Frozen deposit. Help amending tax return Full-time student Retirement savings contributions credit, Full-time student. Help amending tax return H Help (see Tax help) Higher education expenses, Higher education expenses. Help amending tax return How to Set up an IRA, How Can a Traditional IRA Be Opened? Treat withdrawn contributions, How to treat withdrawn contributions. Help amending tax return HSA funding distributions, qualified, One-time qualified HSA funding distribution. Help amending tax return I Individual retirement accounts, Individual Retirement Account Distributions from, Distributions from individual retirement account. Help amending tax return Individual retirement annuities, Individual Retirement Annuity Distributions from, Distributions from individual retirement annuities. Help amending tax return Individual retirement arrangements (IRAs) How to set up, How Can a Traditional IRA Be Opened? When to set up, When Can a Traditional IRA Be Opened? Individual retirement bonds, Individual Retirement Bonds Cashing in, Cashing in retirement bonds. Help amending tax return Inherited IRAs, What if You Inherit an IRA?, More information. Help amending tax return Rollovers, Inherited IRAs. Help amending tax return Insufficient distributions, Excess Accumulations (Insufficient Distributions) Interest on IRA, Reminders Investment in collectibles Collectibles defined, Collectibles. Help amending tax return Exception, Exception. Help amending tax return K Kay Bailey Hutchison Spousal IRAs Contribution limits, Kay Bailey Hutchison Spousal IRA Limit Deductions, Kay Bailey Hutchison Spousal IRA. Help amending tax return Roth IRA contribution limits, Can you contribute to a Roth IRA for your spouse? Keogh plans Rollovers from, Keogh plans and rollovers. Help amending tax return L Last-in first-out rule, Last-in first-out rule. Help amending tax return Life expectancy, Life expectancy. Help amending tax return Life insurance, Life insurance contract. Help amending tax return Losses Roth IRAs, Recognizing Losses on Investments Traditional IRAs, Recognizing Losses on Traditional IRA Investments M Marital status, change in, Change in marital status. Help amending tax return Matching contributions (SIMPLE), Matching contributions. Help amending tax return Medical expenses, unreimbursed, Unreimbursed medical expenses. Help amending tax return Medical insurance, Medical insurance. Help amending tax return Military death gratuities, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Minimum distribution (see Required minimum distribution) Missing children, photographs of, Reminders Modified adjusted gross income (AGI) Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Help amending tax return Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work Figuring (Worksheet 1-1), Worksheet 1-1. Help amending tax return Figuring Your Modified AGI No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Help amending tax return Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, Modified AGI. Help amending tax return Effect on contribution amount (Table 2-1), Table 2-1. Help amending tax return Effect of Modified AGI on Roth IRA Contribution More than one beneficiary, More than one beneficiary. Help amending tax return More than one IRA, More than one IRA. Help amending tax return Recharacterization, More than one IRA. Help amending tax return Required minimum distribution, More than one IRA. Help amending tax return N Nondeductible contributions, Nondeductible Contributions, Nondeductible contributions. Help amending tax return Failure to report, Failure to report nondeductible contributions. Help amending tax return Overstatement penalty, Penalty for overstatement. Help amending tax return Notice Qualified employer plan to provide prior to rollover distribution, Written explanation to recipients. Help amending tax return Rollovers, Rollover notice. Help amending tax return P Partial rollovers, Partial rollovers. Help amending tax return , Partial rollover. Help amending tax return Penalties, What Acts Result in Penalties or Additional Taxes?, Form 5329 not required. Help amending tax return Early distributions, Early Distributions, Nondeductible contributions. Help amending tax return Excess accumulations, Excess Accumulations (Insufficient Distributions), Make up of shortfall in distribution. Help amending tax return Excess contributions, Excess Contributions Roth IRAs, What if You Contribute Too Much? Exempt transactions, Exempt Transactions, Services received at reduced or no cost. Help amending tax return Failure to file Form 8606, Penalty for failure to file Form 8606. Help amending tax return Overstatement of nondeductible contributions, Penalty for overstatement. Help amending tax return Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Help amending tax return Reporting, Reporting Additional Taxes SIMPLE IRAs, Additional Tax on Early Distributions Phaseout of deduction, Deduction Phaseout Pledging account as security, Pledging an account as security. Help amending tax return Prohibited transactions, Prohibited Transactions, Services received at reduced or no cost. Help amending tax return Taxes on, Taxes on prohibited transactions. Help amending tax return Publications (see Tax help) Q Qualified charitable distributions, Qualified charitable distributions. Help amending tax return Qualified domestic relations orders (QDROs), Qualified domestic relations order. Help amending tax return Qualified settlement income, Rollover of Exxon Valdez Settlement Income , Rollover of Exxon Valdez Settlement Income R Recapture tax Changes in distribution method, Recapture tax for changes in distribution method under equal payment exception. Help amending tax return Receivership distributions, Receivership distributions. Help amending tax return Recharacterization, Recharacterizations, More than one IRA. Help amending tax return Determining amount of net income due to contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Help amending tax return Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Reporting, Reporting a Recharacterization SIMPLE employer contributions, Recharacterizing employer contributions. Help amending tax return Timing of, Timing. Help amending tax return Reconversion, Reconversions Recordkeeping requirements Traditional IRAs, Nondeductible Contributions Reporting Additional taxes, Reporting Additional Taxes Deductible contributions, Reporting Deductible Contributions Nontaxable distribution on Form 8606, Reporting your nontaxable distribution on Form 8606. Help amending tax return Recharacterization, Reporting a Recharacterization Rollovers From employer plans, Reporting rollovers from employer plans. Help amending tax return From IRAs, Reporting rollovers from IRAs. Help amending tax return Taxable amounts, Reporting and Withholding Requirements for Taxable Amounts Taxable distributions, Reporting taxable distributions on your return. Help amending tax return Required beginning date, Distributions after the required beginning date. Help amending tax return Required minimum distribution, Reminders, When Must You Withdraw Assets? (Required Minimum Distributions), Annuity distributions from an insurance company. Help amending tax return Distribution period, Distribution period. Help amending tax return During lifetime, Distributions during your lifetime. Help amending tax return Figuring, Figuring the Owner's Required Minimum Distribution For beneficiary, Figuring the Beneficiary's Required Minimum Distribution Table to use, Which Table Do You Use To Determine Your Required Minimum Distribution? In year of owner's death, Distributions in the year of the owner's death. Help amending tax return Installments allowed, Installments allowed. Help amending tax return More than one IRA, More than one IRA. Help amending tax return Sole beneficiary spouse who is more than 10 years younger, Sole beneficiary spouse who is more than 10 years younger. Help amending tax return Reservists, Reservists. Help amending tax return Qualified reservist distribution, Qualified reservist distributions. Help amending tax return Qualified reservist repayments, Qualified reservist repayments. Help amending tax return Retirement bonds (see Individual retirement bonds) Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Help amending tax return Rollovers, Rollovers, Reporting rollovers from employer plans. Help amending tax return Airline payments, Rollover of Airline Payments Amount, Amount. Help amending tax return Choosing an option (Table 1-5), Table 1-5. Help amending tax return Comparison of Payment to You Versus Direct Rollover Completed after 60-day period, Rollovers completed after the 60-day period. Help amending tax return Conduit IRAs, IRA as a holding account (conduit IRA) for rollovers to other eligible plans. Help amending tax return Direct rollover option, Direct rollover option. Help amending tax return Extension of period, Extension of rollover period. Help amending tax return From bond purchase plan, Rollover from bond purchase plan. Help amending tax return From employer's plan into a Roth IRA, Rollover From Employer's Plan Into a Roth IRA From employer's plan into an IRA, Rollover From Employer's Plan Into an IRA From Keogh plans, Keogh plans and rollovers. Help amending tax return From one IRA into another, Rollover From One IRA Into Another From Roth IRAs, Rollover From a Roth IRA From traditional IRA, Kinds of rollovers from a traditional IRA. Help amending tax return Inherited IRAs, Inherited IRAs. Help amending tax return Nonspouse beneficiary, Rollover by nonspouse beneficiary. Help amending tax return Notice, Rollover notice. Help amending tax return Partial, Partial rollovers. Help amending tax return , Partial rollover. Help amending tax return SIMPLE IRAs, Rollovers and Transfers Exception Tax treatment of rollover from traditional IRA to eligible retirement plan other than an IRA, Tax treatment of a rollover from a traditional IRA to an eligible retirement plan other than an IRA. Help amending tax return Time limit, Time Limit for Making a Rollover Contribution To Roth IRAs, Conversion methods. Help amending tax return To traditional IRA, Kinds of rollovers to a traditional IRA. Help amending tax return Waiting period between, Waiting period between rollovers. Help amending tax return , No waiting period between rollovers. Help amending tax return Withholding (see Withholding) Roth IRAs, Roth IRAs, Distributions After Owner's Death Age limit, Is there an age limit for contributions? Contribution limit reduced, Contribution limit reduced. Help amending tax return Contributions, Can You Contribute to a Roth IRA?, Applying excess contributions. Help amending tax return Timing of, When Can You Make Contributions? To traditional IRAs and to Roth IRAs, Roth IRAs and traditional IRAs. Help amending tax return Conversion, Converting From Any Traditional IRA Into a Roth IRA, Conversion by rollover from traditional to Roth IRA. Help amending tax return , Recharacterizing to a SEP IRA or SIMPLE IRA. Help amending tax return , Conversions Defined, What Is a Roth IRA? Distributions, Are Distributions Taxable?, How Do You Figure the Taxable Part? After death of owner, Distributions After Owner's Death Insufficient, Distributions After Owner's Death Ordering rules for, Ordering Rules for Distributions Early distributions, Additional Tax on Early Distributions Excess accumulations, Distributions After Owner's Death Excess contributions, What if You Contribute Too Much? Figuring taxable part, How Do You Figure the Taxable Part? Losses, Recognizing Losses on Investments Modified AGI Effect on contribution amount (Table 2-1), Table 2-1. Help amending tax return Effect of Modified AGI on Roth IRA Contribution Figuring (Worksheet 2-1), Worksheet 2-1. Help amending tax return Modified Adjusted Gross Income for Roth IRA Purposes Rollovers from, Rollover From a Roth IRA Setting up, When Can a Roth IRA Be Opened? Spouse, Can you contribute to a Roth IRA for your spouse? Traditional IRAs converted into, Converting From Any Traditional IRA Into a Roth IRA Withdrawing or using assets, Must You Withdraw or Use Assets? S Salary reduction arrangement, What Is a SIMPLE Plan? Savings Incentive Match Plans for Employees (see SIMPLE IRAs) Section 501(c)(18) plan, General Limit, Kay Bailey Hutchison Spousal IRA Limit Self-employed persons Deductible contributions, Self-employed. Help amending tax return Income of, Self-employment income. Help amending tax return SIMPLE plans, Self-employed individual. Help amending tax return SEP IRAs Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Help amending tax return Separated taxpayers Filing status of, Lived apart from spouse. Help amending tax return Servicemembers group life insurance, Military Death Gratuities and Servicemembers' Group Life Insurance (SGLI) Payments Services received at reduced or no cost, Services received at reduced or no cost. Help amending tax return SIMPLE IRAs, Savings Incentive Match Plans for Employees (SIMPLE), Two-year rule. Help amending tax return Contributions, How Are Contributions Made?, How Much Can Be Contributed on Your Behalf? Conversion from, Converting from a SIMPLE IRA. Help amending tax return Distributions, Are Distributions Taxable? Early distributions, , Additional Tax on Early Distributions Eligible employees, Eligible Employees Penalties, Additional Tax on Early Distributions Recharacterizing to, Recharacterizing to a SEP IRA or SIMPLE IRA. Help amending tax return Rollovers, Rollovers and Transfers Exception Salary reduction contribution limits, Salary reduction contributions limit. Help amending tax return Self-employed persons, Self-employed individual. Help amending tax return SIMPLE plan, defined, What Is a SIMPLE Plan? Traditional IRA, mistakenly moved to, Traditional IRA mistakenly moved to SIMPLE IRA. Help amending tax return , Traditional IRA mistakenly moved to SIMPLE IRA. Help amending tax return Two-year rule, Two-year rule. Help amending tax return Withdrawing or using assets, When Can You Withdraw or Use Assets? Simplified employee pensions (SEPs), Simplified Employee Pension (SEP) Social Security recipients, Social Security Recipients Spousal IRAs (see Kay Bailey Hutchison Spousal IRAs or Inherited IRAs) Students Education expenses, Higher education expenses. Help amending tax return Retirement savings contributions credit, Full-time student. Help amending tax return Surviving spouse, Surviving spouse. Help amending tax return , Surviving spouse. Help amending tax return Rollovers by, Distributions received by a surviving spouse. Help amending tax return T Tables Modified AGI Employer retirement plan coverage and deduction (Table 1-2), Table 1-2. Help amending tax return Effect of Modified AGI1 on Deduction if You Are Covered by a Retirement Plan at Work No employer retirement plan coverage and deduction (Table 1-3), Table 1-3. Help amending tax return Effect of Modified AGI1 on Deduction if You Are NOT Covered by a Retirement Plan at Work Roth IRAs, effect on contribution (Table 2-1), Table 2-1. Help amending tax return Effect of Modified AGI on Roth IRA Contribution Rollover vs. Help amending tax return direct payment to taxpayer (Table 1-5), Table 1-5. Help amending tax return Comparison of Payment to You Versus Direct Rollover Using this publication (Table I-1), Table I-1. Help amending tax return Using This Publication Tax advantages of IRAs, What are some tax advantages of an IRA? Tax credits Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit), How to figure and report the credit. Help amending tax return Tax help, How To Get Tax Help Tax year, Tax year. Help amending tax return Tax-sheltered annuities Rollovers from, Distribution from a tax-sheltered annuity. Help amending tax return Traditional IRAs, Traditional IRAs, Form 5329 not required. Help amending tax return Age 59 1/2 rule, Age 59½ Rule Contribution limits, How Much Can Be Contributed?, More Than Maximum Contributions Contributions, How Much Can Be Contributed?, More Than Maximum Contributions Due date, Contributions must be made by due date. Help amending tax return To Roth IRAs and to traditional IRAs, Roth IRAs and traditional IRAs. Help amending tax return Converting into Roth IRA, Converting From Any Traditional IRA Into a Roth IRA Cost basis, Cost basis. Help amending tax return Deductions, How Much Can You Deduct?, Examples — Worksheet for Reduced IRA Deduction for 2013 Defined, Introduction Disclosures, Required Disclosures Excess contributions, Excess Contributions Inherited IRAs, What if You Inherit an IRA?, More information. Help amending tax return Loss of IRA status, Loss of IRA status. Help amending tax return Losses, Recognizing Losses on Traditional IRA Investments Mistakenly moved to SIMPLE IRA, Traditional IRA mistakenly moved to SIMPLE IRA. Help amending tax return , Traditional IRA mistakenly moved to SIMPLE IRA. Help amending tax return Recordkeeping, Nondeductible Contributions Reduced IRA deduction for 2013, Examples — Worksheet for Reduced IRA Deduction for 2013 Rollovers (see Rollovers) Setting up, Who Can Open a Traditional IRA?, Required Disclosures Social Security recipients, Social Security Recipients Transfers, Can You Move Retirement Plan Assets? Types of, Kinds of traditional IRAs. Help amending tax return Withdrawing or using assets, When Can You Withdraw or Use Assets?, Excess Contributions Tax Transfers, Can You Move Retirement Plan Assets? Divorce, Transfers Incident To Divorce To Roth IRAs, Transfers to Roth IRAs. Help amending tax return , Can You Move Amounts Into a Roth IRA? Trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods. Help amending tax return Trustee-to-trustee transfers, Trustee-to-Trustee Transfer To Roth IRAs, Conversion methods. Help amending tax return Trustees' fees, Trustees' fees. Help amending tax return , Trustees' fees. Help amending tax return Trusts As beneficiary, Trust as beneficiary. Help amending tax return TTY/TDD information, How To Get Tax Help Two-year rule SIMPLE IRAs, Two-year rule. Help amending tax return U Unreimbursed medical expenses, Unreimbursed medical expenses. Help amending tax return V Volunteer firefighters, Volunteer firefighters. Help amending tax return W Withdrawing or using assets Contribution withdrawal, before due date of return, Contributions Returned Before Due Date of Return Roth IRAs, Must You Withdraw or Use Assets? SIMPLE IRAs, When Can You Withdraw or Use Assets? Traditional IRAs, When Can You Withdraw or Use Assets?, Excess Contributions Tax Withholding, Reporting and Withholding Requirements for Taxable Amounts, Withholding. Help amending tax return Direct rollover option, Withholding. Help amending tax return Eligible rollover distribution paid to taxpayer, Withholding requirement. Help amending tax return Worksheets Figuring amount of net income due to IRA contribution and total amount to be recharacterized (Worksheet 1-3), Worksheet 1-3. Help amending tax return Determining the Amount of Net Income Due To an IRA Contribution and Total Amount To Be Recharacterized Figuring modified AGI (Worksheet 1-1), Worksheet 1-1. Help amending tax return Figuring Your Modified AGI Roth IRAs Figuring modified AGI (Worksheet 2-1), Worksheet 2-1. Help amending tax return Modified Adjusted Gross Income for Roth IRA Purposes Prev  Up     Home   More Online Publications